3.12.166  EPMF Unpostables

Manual Transmittal

June 23, 2014

Purpose

(1) This transmits a complete revision to Section 3.12.166, EPMF Unpostables, in IRM 3.12, SC Error Resolution.

Material Changes

(1) Editorial changes have been made throughout.

(2) IRM 3.12.166.11.7–Added new EMFOL definer code.

(3) IRM 3.12.166.19(4)-Clarified instruction on sending letters

(4) IRM 3.12.166.30.3(2)-Updated instruction for UPC 823 for Form 5558

(5) IRM 3.12.166.46-Added instruction for TC 462 input to incorrect module

(6) IRM 3.12.166.63–Clarified instruction for UPC 341 RC 1 MFT 76 (TC 150)

Effect on Other Documents

Manual Transmittal 3.12.166 dated July 1, 2013 is superseded.

Audience

To be used by Wage and Investments Operating Division employees working Employee Plans Master File Unpostables.

Effective Date

(07-01-2014)

Maria D. Hooke
Director, Business Systems Planning, Tax Exempt and Government Entities

3.12.166.1  (07-01-2014)
Service Level Agreements (SLA)

  1. National Service Level Agreements (SLA) have been established between Operating Divisions. IRM 3.13.36 contains specifics regarding SLA that pertain to activities performed by use of this IRM.

3.12.166.1.1  (07-01-2014)
Taxpayer Advocate Service (TAS) SLA

  1. The Taxpayer Advocate Service (TAS) SLA contains basic requirements for handling TAS-referred cases. It includes specific actions to take on TAS referrals and specific timeframes for completing those actions.

  2. Find SLA procedures in IRM 13, Taxpayer Advocate Service or at http://publish.no.irs.gov/pubsys/irm/indp13.htm or the TAS SLA website at http://tas.web.irs.gov/policy/sla/default.aspx.

3.12.166.1.2  (07-01-2014)
Operations Assistance Requests (OARS)

  1. The Taxpayer Advocate Service uses the Operation Assistance Request (OAR) process to refer cases when TAS lacks either the statutory or delegated authority to resolve a taxpayer’s problem. The TAS uses Form 12412, Operations Assistance Request, to initiate the OAR process.

  2. In cases requiring an OAR, TAS will complete Form 12412 and forward the case to the Operating Division Liaison via Form 3210. The Operating Division Liaison will review the case, assign it to the appropriate area, and monitor the case through its conclusion.

  3. When TAS has requested expedite processing, Operating Division or Functions Liaisons will acknowledge receipt via Form 3210, Document Transmittal, secure messaging mail, facsimile, or by telephone within one workday of receipt of the OAR.

  4. For OARS that do not require expedite processing the Operating Division or Functions Liaisons will acknowledge receipt via Form 3210, Document Transmittal, secure messaging mail, facsimile, or by telephone within three workdays of receipt of the OAR.

  5. Every effort must be made to expedite completion of OAR cases. Timeframes for the assigned area to complete the case will be indicated on Form 12412.

    1. If resolution of a taxpayer’s case cannot be completed by the requested timeframe or by a negotiated extension date, the employee will immediately notify his or her manager.

    2. The manager/employee will work with the Taxpayer Advocate contact listed on Form 12412 to arrive at agreed upon timeframes for follow-up based on the facts and circumstances of the particular case.

    3. The manager/employee assigned the case will discuss the findings and recommendations on the final disposition of the case with the appropriate TAS contact. The TAS contact is responsible for communicating the final decision on the case to the taxpayer. However, this does not prohibit the manager/employee from also communicating that decision to the taxpayer.

    4. If the TAS contact and the manager/employee assigned the case cannot agree upon the resolution to the taxpayer’s problem, the TAS employee will elevate this disagreement to his or her manager who will discuss it with the appropriate Operating Division manager. The manager/employee assigned the case will also elevate any disagreement to his or her manager.

  6. For more detailed information, please refer to: IRM 13, Taxpayer Advocate Service or at "http://publish.no.irs.gov/pubsys/irm/indp13.htm" or the TAS SLA website at" http://tas.web.irs.gov/policy/sla/default.aspx."

3.12.166.2  (07-01-2014)
EPMF Unpostables

  1. The purpose of this subsection is to provide instructions for the correction of unpostables from the Employee Plans Master File (EPMF). The processing of Forms 5500 and Form 5500–SF is no longer performed by the campus. The Employee Retirement Income Security Act (ERISA) Filing Acceptance System (EFAST) 2 Project moved processing to a vendor contracted by the Department of Labor (DOL). EFAST 2 is a computerized processing system that is designed to simplify and expedite the receipt and processing of the Form 5500 and Form 5500-SF by electronic filing technologies. The Forms 5500/5500–EZ/5500-SF are filed each year by more than one million pension, welfare and fringe benefit plans to satisfy reporting requirements under ERISA and the Internal Revenue Code. Unless otherwise specified in the specific UPC instructions, the procedures in IRM 3.12.166 are to be used when resolving all EFAST2 and campus unpostables. Problems encountered should be reported the same business day as they are discovered to the TE/GE Headquarters Program Analyst overseeing the program.

  2. The paper processing of Form 5500–EZ will be performed by the Ogden Campus. Unless otherwise specified in the specific UPC instructions, the procedures in IRM 3.12.166 are to be used when resolving all Form 5500–EZ unpostables. Problems encountered should be reported the same business day as they are discovered to the TE/GE Headquarters Program Analysts overseeing the program.

  3. All EPMF Unpostables will be processed at the Ogden Campus, even if generated at another location. Use of CMODE will be necessary to access and close these unpostables.

3.12.166.2.1  (07-01-2014)
Overview

  1. This section contains correction procedures for EFAST2 and campus unpostables created from the EPMF for employees working in the unpostable function in the campus.

  2. Responsibility and Authority

    1. This section applies to the individual closing of specific unpostables. See IRM 3.12.32, General Unpostables, for the general unpostable instructions for the Generalized Unpostable Framework (GUF).

    2. This section also applies to the management of EPMF Unpostable processing.

  3. The instructions in IRM 3.12.32, General Unpostables, must be used in conjunction with IRM 3.12.166, EPMF Unpostables, and IRM 3.13.36, EPMF Account Numbers.

3.12.166.2.2  (07-01-2014)
Glossary of Terms

  1. Amended Return – A second return filed before or after the due date which changes information submitted on the original return.

  2. Assess – To impose or increase tax, penalty, and/or interest.

  3. Audit Information Management System (AIMS) – Is a computerized database that is a subsystem of IDRS. It provides a system to establish and requisition returns, as well as update, assess, and abate taxes, penalties, and credits on returns that are under examination jurisdiction.

  4. Automated Non-Master File System (ANMF) – Is a computer system that houses a collection of revenue accounting transactions on taxpayer accounts. Its purpose is to provide a means for the assessment and abatement of taxes, penalties and interest.

  5. Automatic Data Processing (ADP) – The handling and processing of data from electronic machines with a minimum of human intervention.

  6. Batch – A group of work of like documents within a program code.

  7. Business Master File (BMF) – A magnetic tape file maintained at Martinsburg Computer Center (MCC) containing information about taxpayers filing business returns and related accounts.

  8. Calendar Year – The 12-month period from January 1 through December 31.

  9. Command Code (CC) – Five character code used to input data on the Integrated Data Retrieval System (IDRS).

  10. Computer Paragraph (CP) – Computer generated notices to request information or give information to the taxpayer regarding certain aspects of their tax return. Also, certain notices are generated to inform the campus of postings to the Master File that require additional action.

  11. Controlling DLN – This Document Locator Number (DLN) controls the location of the return in the files. It can be an original return DLN or a new DLN assigned to certain Examination, or Collection adjustment documents (Also known as a Refile DLN).

  12. Corporation – A business organization formed by a group of people joined together to act as a single entity.

  13. Cross-reference (X-REF) – Identifies related TINs and the sort name (DBA-Doing business as).

  14. Cycle – One week’s processing at the campus and MCC. The cycle is expressed by a six-digit code. The first four digits represent the processing year and the last two digits represent the processing week in that year.

  15. Delinquent Return – A return filed and received after the due date.

  16. Document – A form, voucher, or written evidence of a transaction, which establishes or affects an account.

  17. Document Locator Number (DLN) – The document locator number (DLN) is a 14 digit controlled number assigned to every return or document input through the ADP system. The fourteenth (last) digit is the year of processing, and is computer generated and appears on all records on the EP Error Register. The DLN is used to control, identify, and locate documents processed in the ADP system. The DLN identifies the type of document and/or return received including the date and year of input.

  18. Due Date – A prescribed date on which a calendar or fiscal year return must be filed.

  19. Dummy Return – An input return not prepared by the taxpayer, or an input document treated as a return.

  20. EBSA – Employee Benefits Security Administration.

  21. Editing – Examining and perfecting returns by correcting misplaced, incorrect, or illegible entries.

  22. Edit Sheet – A form that is coded and attached to a return for use in transcribing data from the return.

  23. Employee Plans Master File (EPMF) – A magnetic tape file maintained at MCC consisting of tax sheltered pension/profit sharing plans.

  24. Employee Retirement Income Security Act (ERISA) – This act ensures that each participant in a pension or welfare plan has a plan operating according to the law.

  25. Employer Identification Number (EIN) – An assigned nine-digit number to identify a business tax account.

  26. End User Access System – A computer system with the capability of accessing Form 5500-EZ and Form 5500 online images produced from the Department of Labor’s (DOL) EFAST processing system. This system was used prior to EFAST2 implementation and is no longer available.

  27. Entity – That portion of the Master File record which identifies the taxpayer. It contains name, address, social security or employer identification number, employment code if applicable, name control (first four characters from the taxpayer’s name), location codes, filing requirement codes, fiscal period, plan number,plan effective date and date of establishment.

  28. ESOP – Employee Stock Ownership Plan.

  29. Federal Records Center (FRC) – Used by file clerks to indicate when a requested return is no longer housed at the campus and has been shipped to the FRC building.

  30. File Folder Number – A nine digit number assigned by the Area Office to the case file of a plan application for internal control purposes. This number appears on all determination and opinion letters issued.

  31. File Location Code (FLC) – Digits 1 and 2 of the DLN. Identifies the location where the return is filed.

  32. Fiscal Year – A 12-month period that ends on the last day of any month except December.

  33. Fiscal Year Month (FYM) – Any month a taxpayer elects as the ending month of an accounting year.

  34. Individual Master File (IMF) – A magnetic tape file maintained at Martinsburg Computing Center (MCC) containing information about taxpayers filing Individual returns and related documents.

  35. Individual Retirement Account File (IRAF) – A magnetic tape file maintained at Martinsburg Computing Center (MCC) containing information about taxpayers filing Individual Retirement returns and related documents.

  36. INOLE – IDRS CC used to display current Master File entity information.

  37. Input Cycle (IC) – Cycle date of IDRS input.

  38. Integrated Data Retrieval System (IDRS) – A computer system with the capability to instantaneously retrieve or update stored information, which will work in harmony with the Master File or taxpayer accounts. This system is used for quick resolution of problems and inquiries concerning current and prior taxpayer returns.

  39. Interfile – A document or block of documents that was absent when the related documents were retired to the FRC or sent to the microfiche contractor.

  40. Julian Date – Digits 6, 7, and 8 of the DLN corresponding to the numeric day of the year.

  41. Keogh (self-employed plan) – Plan of a sole proprietor or partnership with no common law employees or a plan with at least one owner employee and at least one common law employee.

  42. Martinsburg Computing Center (MCC) – A computer center located in Martinsburg, West Virginia, where employee pension plans are posted to the Master File.

  43. Master File (MF) – A magnetic tape record containing all information with respect to returns and related documents.

  44. Master File Tax Account Code (MFT) – A two-digit number that identifies the type of tax.

  45. Microfilm Replacement System (MRS) – An automated research system, which replaces most of the microfilm research for tax data now being done in the campus. IDRS terminals are used for requests.

  46. Name Control (NC) –For EFAST2 returns, the vendor sends the return information to the EPMF as received; therefore, the first four characters of the name line will be used regardless of whether it is a trust, estate, personal name or business. IRS will accept the name control as received. The name control is used to check the Master File and validate that the TIN corresponds with the proper taxpayer.

  47. Notices – Computer-generated messages that result from an analysis of the taxpayer’s account on the Master File.

  48. No Record (NR) – Term used by file clerks to indicate a particular document or transaction, usually a tax return, for a given taxpayer does not exist.

  49. Not In File (NIF) – Abbreviation used by files personnel to indicate to other files personnel that a document is not in the files and is not charged out.

  50. Plan Name – A name used by the employer/sponsor for each of his/her plans. Once a plan name is established, it should continue to be used every year that a return is filed for that plan.

  51. Plan Number – A three-digit number assigned by the employer/sponsor for each plan with 001–500 for non-welfare plans and 501–999 for welfare plans; selected by the taxpayer to identify retirement accounts.

  52. Plan Period – Period of time for which a return is filed. The IRS uses a six-digit code to indicate the end of the plan period for a given return. The first four digits represent the year and the last two digits represent the month.

  53. Plan Year Ending – The accounting period chosen by employer/sponsor for a plan and for which all returns for the plan will be filed.

  54. Power Of Attorney (POA) – The authorization that a taxpayer gives a third party to receive specific tax information.

  55. Prior Year – A prior year is a tax period that precedes the processing year.

  56. Public Inspection – EPMF returns are open for public inspection with exception of Schedule SSA, Form 8955-SSA, the Schedule B when attached to Form 5500-EZ, and Form 5330.

  57. Pull – Remove a block of work or document from its storage location.

  58. Push Code – Transaction Code 930 – A method of computer suspending requests (TC 930) for returns not posted. At return posting time a notice is computer-generated to cause association and rerouting of the two documents for an appropriate action.

  59. Recharge – Transfer custody and responsibility for a charged-out document directly from one user to another.

  60. Refile – Sending the return/document back to files to be filed in its original position in the block.

  61. Refile DLN – DLN assigned to a return or a document after an examination or campus adjustment has been completed. The tax return and related documents are filed under this refile DLN rather than the original DLN. Refile DLNs can be identified by the 4th and 5th digits of the DLN. A 47 Document Code means Examination has handled the return. A 54 Document Code means a campus has processed the case.

  62. Reject – A return or document that was not acceptable by the campus computer because of incorrect or incomplete information.

  63. Return – A legal form or written evidence used by the taxpayer to record tax information.

  64. Social Security Number (SSN) – A permanently assigned nine-digit number to identify an individual income tax account.

  65. Status Codes – These codes are generated as a result of the computer analysis after a specific time lapse or after a transaction has posted to a tax module.

  66. Taxpayer Delinquency Investigation (TDI) – A tax account that has a filing requirement for which a return has not been received and a CP 403 and 406 or TYD-14 has been generated.

  67. Taxpayer Identification Number (TIN) – Either an EIN or SSN. Every taxpayer on Master File has a permanent number for identification on the tax account.

  68. Tax Period – The month and year in which the length of liability ends for a particular return.

  69. Transaction Code (TC) – A three-digit code used to identify a transaction being processed and to maintain a history of actions posted to taxpayer’s accounts on the Master File. A transaction code used to identify the precise actions being taken to a taxpayer’s account.

  70. Transcript – A copy of entity and tax data from the Master File concerning a taxpayer’s account.

  71. Unpostable – An input transaction that attempted to post or update the Master File but could not because of inconsistencies with the posted transactions, filing requirements, or other input data. This matching occurs at MCC by comparing campus data and Master File information.

  72. Valid EIN – A nine-digit number beginning with a campus prefix of two digits, followed by seven digits in a valid series (NN-NNNNNNN). A valid EPMF EIN adds the file source definer "P" which immediately follows the nine digits (NN-NNNNNNNP).

3.12.166.2.3  (07-01-2014)
Unpostable Guidelines

  1. General Procedures for Unpostables are as follows:

    1. Unpostables will be loaded by the Operations Branch and taken into the Unpostable, Criminal Investigation, Exam, Statute and Entity inventories within 3 days after Campus receipt from MCC.

    2. The Support Branch will transmit the closed Unpostable to MCC by each Thursday or they will miss the MCC weekly update. Missing the update will cause adverse effects (e.g., incorrect cycling).

  2. Inventories should be kept to a manageable level. The Headquarters and Campus measuring device will be the weekly MISTLE reports. (Unpostable Inventories, Unpostable Receipts, etc.)

    1. Total aged Unpostable cases will be worked as quickly as possible and must not exceed 10 PERCENT(per master file) of the ending inventory.

    2. Unworkable and workable inventory levels (excluding Bankruptcies) and cycle closures should not exceed a 14 workday processing cycle.

    3. Unpostables start aging from the date the document failed to post at master file. Entity Unpostables, (GUF category B4) will age in 10 cycles from the original unpostable cycle.

    4. Repeat Unpostables will not exceed 10 percent of the current week's receipts per master file i.e., BMF, IMF, EPMF, etc.). Repeat unpostables will retain the original date the document failed to post at master file.

    5. Correspondence for unpostable cases must be issued within 10 days of determining contact is needed.

  3. If the campus ending inventory exceeds their receipts by 15 percent for three consecutive weeks, or their aged inventory exceeds 10 percent per week (per master file) the inventory will be considered unmanageable. Stringent management measures must be taken to bring percentages back to manageable levels. The following are for all functions working unpostables to help in maintaining these levels:

    1. Expedite the reinput of pending nullified unpostables. Do not shelve reinput returns.

    2. Completely review and resolve all unpostable conditions that can result in a repeat unpostable for the specific unpostable.

    3. Review the aged inventory. Work the high dollar amounts and the oldest cases first to keep their numbers to a minimum.

    4. Refund and payments processing, including Federal Tax Deposits (FTD), must be given a higher priority than other unpostables. Local management decides highest priority. After the return due date, refund returns receive the highest priority to meet the 45–day interest free period.

      Note:

      Ensure manual refunds are issued on all applicable refunds (i.e., refunds of 1 million dollars or more); refer to IRM 21.4.4, Manual Refunds, for refund transactions.

    5. Conduct a 100 percent review on all repeat unpostables for each master file.

    6. Each Campus maintains adequate staffing and terminals.

3.12.166.2.4  (07-01-2014)
General Unpostable Instructions

  1. IRM 3.12.32 provides general guidelines regarding processing of unpostable cases (i.e., filer correspondence, Taxpayer Delinquency Investigation (TDI), research and credit transfers).

    1. Case assignment and reassignment guidelines and procedures are provided only in IRM 3.12.32.

    2. MASS closure (batch and RPS) and certain FILES closure guidelines are provided only in IRM 3.12.32. However, if a case designated for MASS closure is reassigned (from the unit number) to an INDIVIDUAL, the case will be closed per this Section.

    3. See IRM 3.12.32 for information on Unpostable Categories, Forms 4251, Unpostable Listings, Command Codes and Terminal Screen formats.

  2. IRM 3.12.166 provides the definition of the unpostable code and procedures for correcting EPMF case closures for INDIVIDUAL and FILE type unpostable conditions.

    1. GUF command codes UPDIS (display), UPRES (case closure) and INOLE (National Account Profile (NAP) Database) are used in this section for EPMF unpostable resolution.

    2. This section provides a general background of known procedures for resolving unpostables. Where possible, detailed procedures are given.

    3. When the detailed procedures cannot be followed, use the general procedures as the primary guide.

    4. When the general guidelines are used, follow the intent of the preparer to resolve each case.

3.12.166.2.5  (07-01-2014)
Definitions

  1. This section lists and defines some of the acronyms and terms used in this manual:

    1. EACS – EP/EO Application Control System.

    2. AO – Area Office responsible for making the plan determination.

    3. FLC – File Location Code

    4. EFAST – ERISA Filing Acceptance System IRM 3.12.166.2

    5. FOF – Fact of Filing IRM 3.12.166.7.1. Fact of Filing on an EFAST and IRS processed return reflects limited data on the module. The return is usually a prior plan year or was filed on a non-standard form that could not be scanned by the vendor.

    6. URC – Unpostable Resolution Code IRM 3.12.166.4.1

    7. RPC – Return Processing Code. These codes are used to identify special EFAST processing conditions.

    8. CCC – Computer Condition Code. These codes are used to identify a special condition or computation for the computer which posts to the master file. IRM 3.12.166.7.1

3.12.166.3  (07-01-2014)
General Concepts and Correspondence Guidelines

  1. In resolving unpostable records, follow the intent of the preparer as far as possible within the provisions of the Internal Revenue Code and the appropriate master file computer program constraints.

  2. If there is a conflict between the general and specific instructions, follow the specific instructions for that master file and/or unpostable code.

3.12.166.3.1  (07-01-2014)
Taxpayer Correspondence

  1. The Restructuring and Reform Act of 1998, section 3705(a), provides identification requirements for all IRS employees working tax-related matters. This section requires that any manually generated correspondence received by a taxpayer from the Internal Revenue Service (IRS) will include in a prominent manner the name, telephone number and unique identifying number of an IRS employee the taxpayer may contact with respect to the correspondence. We generally define "manually generated correspondence" as IDRS "C" letters used for requesting missing information, forms or schedules from returns received for processing.

  2. The term "manually generated correspondence" concerns correspondence to taxpayers that contain the following elements.

    1. The IRS employee issuing the correspondence is exercising judgment in working or resolving a specific case, responding to specific taxpayer correspondence, or asking the filer to provide additional case-related information.

    2. The IRS employee issuing the correspondence is in the best position to answer any questions the taxpayer may have about the correspondence. The service must use sound business judgment to determine the provision’s applicability. The provision should not be applied to general correspondence involving rejects and suspense functions where the question could be resolved by any IRS employee (e.g., missing schedule, signature, etc.).

  3. You may use the selective paragraph with Letter 1072C, if applicable. However, in most instances, it would not be necessary to include a Tax Examiner (TE) name and phone number with Letter 1072C since you are not suspending for a reply. The Letter 1072C simply notifies the filer of action you have taken to close the case.

  4. Always enter the letter sent on an account in the remarks field (line 8 of UPRES).

  5. Prior to initiating any correspondence (or telephone contact), check CAF to ensure that any authorized representative(s) will receive copies of the correspondence (or to verify you have the right to speak to the proper representative).

  6. Correspondence Handbook is the central authority for handling taxpayer correspondence. Refer to IRM 21.3.3, Incoming and Outgoing Correspondence/Letters. This IRM takes precedence over all other handbooks addressing the Service's handling of taxpayer correspondence. Refer to IRM 3.30.123 for suspense days and maximum days to process correspondence replies.

  7. If a Letter 1072C sent from EP Entity Unpostables is returned as Undeliverable, follow instructions for Undeliverable Correspondence found in IRM 3.13.36.

3.12.166.4  (07-01-2014)
Unpostable Category Codes and Names

  1. Every unpostable record for IMF, BMF, EPMF, PMF and CAWR is assigned a two digit alpha-numeric Category Code.

    1. The unique two digit alpha-numeric codes identify the area that will work the unpostable case.

    2. The codes will determine when a Form 4251 is automatically generated.

    3. The codes will determine if the case will be automatically sorted for an AUTO, MASS, or INDIVIDUAL type closure and if the case requires routing of unpostable document to the preparer, or another function.

    4. The codes determine if the case is an expedite and/or requires special handling, the sequence in which the cases are sorted in order according to the recipient.

    5. The unpostable category codes, category names and applicable master file that apply to EPMF are as follows:

    CATEGORY CODES CATEGORY NAMES MASTER FILE
    B4 Entity Control–EPMF Unpostables EPMF
    F3 Files Unpostables IMF, BMF, IRAF, EPMF, PMF
    L5 All Others with Documents IMF, BMF, IRAF, EPMF
  2. Refer to IRM 3.12.32 for a complete list of Category Names, Codes and Sequence.

3.12.166.4.1  (07-01-2014)
Unpostable Resolution Code Explanations

  1. Listed below are the Unpostable Resolution Code (URC) for CC–UPRES. These codes are also valid on the EPMF master file.

    URC EXPLANATION OF URC
    0 No change made to the unpostable transaction. The information on UPRES will match the master file.
    2 Transaction to be deleted (voided). This URC creates a control base to the employee who input the unpostable transaction.
    6 Changes Name Control and/or TIN and/or Plan Number and/or Plan Period, and adds Computer Condition Codes.

    Caution:

    Using URC 6 to change a Plan Period is only acceptable for EFAST2 filed returns. Plan Period changes to a campus processed return must be closed with URC 8 following the instructions in IRM 3.12.166.18.1 (11)

    8 Transactions sent to the Reject Register or Error Resolution System (ERS) Suspense Status. Remarks are required when inputting a URC 8.
    A Correction of Name Control, using master file Name Control. Valid on EPMF for 803. A URC A will convert and equal URC 6 when the unpostable record is updated.
    B Special closure made by the Unpostable-GUF.
    D Transaction to be deleted (voided) with no further action. No IDRS control base will be created.
  2. These master file and URC combinations are subject to an additional validity check for each URC depending on the type of EPMF record and the unpostable category criteria.

  3. CC–UPRES must meet all the validity checks for input of these URC actions as CC–definers. See the general command code information for the CC–UPRES validity criteria in IRM 3.12.32.

3.12.166.5  (07-01-2014)
Protection of Taxpayer/Filer Accounts

  1. The greatest potential for unauthorized disclosure of tax information occurs when employees handle telephone inquiries from filers.

  2. Exercise special precautions to identify the filer or his/her authorized representative when answering such inquiries.

  3. All items on Form 5500 series returns are disclosable to the public except Schedule SSA, Form 5330, Schedule E, Schedule F and Schedule B, when attached to Form 5500–EZ.

3.12.166.5.1  (07-01-2014)
Third Party Disclosure and Request for Information

  1. For issues regarding Disclosure, Third Party Request for Information, Freedom of Information Act requests, Privacy Act, etc. refer to IRM 11.3, Disclosure of Official Information.

  2. For specific questions regarding Disclosure and CAF, refer to your Campus Disclosure Office.

3.12.166.6  (07-01-2014)
EPMF Forms and Schedules

  1. Form 5500–Annual Return/Report of Employee Benefit Plan.

  2. Form 5500–EZ–Annual Return of One-participant Retirement Plans.

  3. Form 5330–Return of Excise Taxes Related to Employee Benefit Plans.

  4. Form 5500-SF–Short Form Annual Return/Report of Small Employee Benefit Plan.

  5. Form 5558-Application for Extension of Time to File Certain Employee Plan Returns.

  6. Schedule A–(Form 5500)–Insurance Information.

  7. Schedule B–(Form 5500)–Actuarial Information. Schedule B (Form 5500–EZ) is no longer required for plan year 2005 filings. However, Schedule B is still required for certain Forms 5500. Schedule B is being replaced by Schedules MB and SB beginning plan year 2008.

  8. Schedule C–(Form 5500)–Service Provider and Trustee Information.

  9. Schedule D–(Form 5500)–DFE/Participating Plan Information.

  10. Schedule E–(Form 5500)–ESOP (Employee Stock Ownership Plan) Annual Information.

  11. Schedule G–(Form 5500)–Financial Schedules.

  12. Schedule H–(Form 5500)–Financial Information (Large Plan).

  13. Schedule I–(Form 5500)–Financial Information (Small Plan.)

  14. Schedule MB–(Form 5500) – Actuarial Information for Multiemployer Defined Benefit Plans and Money Purchase Plans.

    Note:

    Replaces Schedule B.

  15. Schedule R–(Form 5500) Retirement Plan Information.

  16. Schedule SB–(Form 5500) – Actuarial Information for Single–employer Defined Benefit Plans.

    Note:

    Replaces Schedule B.

  17. Schedule SSA–Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits.

    Note:

    Replaced by Form 8955-SSA in 2009. This Form is not processed at the campus.

3.12.166.7  (07-01-2014)
Filing Requirements

  1. Active plan modules will have a plan filing requirement as follows:

    1. T for Form 5500-SF filed as a short form for Form 5500

    2. X for Form 5500

    3. N for Form 5500-EZ filers or for filers of Form 5500-SF filed in lieu of Form 5500-EZ, with $250,000 or less in total plan assets and box 8b is not checked.

  2. When the latest return module does not contain an unreversed TC 150 or 977, but does contain a TC 591, 593, 595, or 596, the plan filing requirement will be blank.

  3. Other possible transactions and their results are:

    1. A TC 150 or 977 and one of the following transactions: TC 591, 593, 595, or 596 and assets have not been distributed, the plan data module will have a plan filing requirement and a plan status code.

    2. A TC 151, 591, 593, 595, or 596 and no TC 150 or 977, the plan filing requirements will be blank and the plan status code will be zero (0).

    3. A TC 150 or 977 and assets have been distributed, and no participants are present, the plan filing requirements will be blank and the plan status code will be zero (0).

    4. A TC 150 or 977 and one of the following transactions: TC 591, 593, 595, or 596 and assets have been distributed, the plan filing requirements will be blank and the plan status code will be zero (0).

    5. A TC 150 or 977 and the assets have not been distributed, the plan data module will have a plan filing requirement and a plan status code.

    6. Condition Code F, the plan filing requirements will be blank and the plan status code will be zero (0).

      Note:

      The entity filing requirements (FR) will contain a "1" for each type form present. If several plans have the same FR, the entity FR will only reflect "1" for that type return. To post a TC 020 to the entity module, all plan filing requirements must be blank and the entity filing requirements must be zero (0) or (8).

3.12.166.7.1  (07-01-2014)
Filing Requirements for Final Returns

  1. When the latest return module contains an unreversed TC 150 or 977 with Computer Condition Code (CCC) "F" (final return), the plan filing requirement will be blank.

  2. CCC "F" will be generated on current year Forms 5500/5500-EZ if Return Process Code (RPC) "T" is present.

    Note:

    CCC "F" is input on "fact of filing" Forms 5500 if Part I, Line Item B (3) is checked "YES" . CCC "F" is input on "fact of filing" Forms 5500-EZ if Part I, Line Item A (3) is checked "YES"

    .

  3. The RPC "T" is generated when:

    1. Schedule H/I Line 5a is answered "YES" , and

    2. Total end-of-year assets is zero, and

    3. Total participants end-of-year is zero.

      Note:

      RPC "T" is generated on pure fringe benefit plans if Form 5500 Part I, Line Item B (3) is checked, and line 6 on the Schedule F is checked "YES" .

3.12.166.7.2  (07-01-2014)
Filing Requirements for Plan Changes Due to Takeover or Sale

  1. When a change in sponsorship occurs due to a takeover or sale, and a final return is not filed or the plan's sponsor has changed, but no assets or liabilities were transferred to another plan, and the plan has not terminated or merged with another plan, use the following instructions to update the old sponsor's filing requirements.

  2. If line 4 a, b, or c is completed on the Form 5500 (line 5 a, b, or c of Form 5500–EZ), or contact with the filer indicates a change in sponsorship has taken place, then:

    1. Research to determine if the filing requirements for the EIN and plan number for the old sponsor (indicated on line 4 b or by contact with the filer) were deleted.

    2. If the filing requirements are blank or 8, no action is required on the old sponsor’s account.

    3. If active filing requirements are present, input a TC 591 CC 97 to the old sponsor’s account using the tax period ending on the return.

      Caution:

      If a TC 150 is present on the module, a TC 591, 593, 595, or 596 posted to the same module will not turn off the filing requirement. You must enter the TC 59X to the next module to make the FRC blank.

  3. When a TC 020 (Doc Code 64) has posted to the plan data module, the plan filing requirements will be 8 if a TC 12X or return module is present for the plan.

    1. If there is no TC 12X or return module present, the plan module will be erased.

    2. No transactions will post to a plan with a TC 020 (Doc Code 64) except a TC 012.

3.12.166.8  (07-01-2014)
Sequence of Accounts on the EPMF

  1. The accounts on the "EPMF" are maintained in EIN and Plan Number sequence (NNNNNNNNN–NNN).

3.12.166.9  (07-01-2014)
Plan Number

  1. A plan number is a three digit number assigned by the plan sponsor to differentiate between plans which are, or may be, established or maintained by the same plan sponsor, as the table shows.

    If the Plan is a Then the Plan Number starts with:
    Pension Plans/Profit Sharing 001–500
    Welfare Plan 501–999
    Fringe Benefit Plan 501–999
    Direct Filing Entity (DFE) 001–500
    Group Insurance Arrangement (GIA) 501–999
    Multiple-employer Plan (Other) plan 333–339 (Pre EFAST Only)
  2. Once assigned, the same number must be used consistently to identify the same plan.

  3. If a plan is terminated, the plan number cannot be used for any new plan.

  4. The plan number along with the plan name identifies a plan from other plans for a given sponsor.

  5. The plan name, plan number, the type of return filed, and the plan ending month make up the plan entity. As long as the plan is in effect, the plan name and plan number will stay the same.

    Exception:

    If the sponsor initiates updates or changes to the plan name and as long as the characteristics (e.g. assets, plan beginning date, etc.) for the plan remain the same, a new plan number will not be assigned due to minor changes in the plan name.

3.12.166.9.1  (07-01-2014)
Plan Data Module

  1. The plan data module contains information related to one plan number. Some of the information included is:

    1. Plan name (research using CC EMFOL definer L),

    2. Effective date (research using CC EMFOL definer L),

    3. Type of plan (research using CC EMFOL definer L), and

    4. Administrator name, address, and EIN (research using CC EMFOL definer D).

3.12.166.9.2  (07-01-2014)
Plan Data Module Transactions

  1. The plan data module can be established or updated by the input of the following transactions input via CC EPLAN:

    1. TC 000–Establishes a plan

    2. TC 011–Changes the plan number/consolidates two plans

    3. TC 012–Reactivates a plan number

    4. TC 013–Changes the plan name

    5. TC 016–Changes plan filing requirements

    6. TC 017–Changes the file folder number (not used in campus processing)

    7. TC 020–Deletes a plan number

    8. TC 053–Changes plan year ending month

    9. TC 127–Changes or adds administrator data

    10. TC 128–Changes both the plan name and administrator data with one transaction and can change Effective Date

  2. The plan data module can be updated by the following transactions input via CC FRM77 (Doc. Code 77):

    1. TC 122–Reverses a plan application (TC 121/123)

    2. TC 126–Reverses a plan termination (TC 125)

  3. The plan data module can be established or updated by the following transactions input via Cincinnati Area Office (AO) EACS:

    1. TC 121–Establishes a plan

    2. TC 123–Establishes or Updates a plan

    3. TC 125 Doc. Code 10–Posts a plan termination.

      Note:

      This transaction does not terminate plan filing requirements.

    4. TC 125 Doc. Code 11–Posts the date of a merge in MMDDYY format.

  4. The plan data module may also be updated via vendor or IRS processing:

    1. TC 150–Return posted

    2. TC 977–Amended return posted

3.12.166.9.3  (07-01-2014)
Input of EPLAN Transactions

  1. CC EPLAN transactions validate the input EIN, name control and plan number against the NAP.

    1. If the EIN on the input transaction is not established on master file, an error message will generate. The EIN must be established using CC BNCHG before inputting the EPLAN transaction.

    2. The name control used on the CC EPLAN transaction must match the name control on master file.

    3. If a CC EPLAN transaction (other than a TC 000) is input, the plan number must be established on the master file or an error message will generate.

  2. The input format for CC EPLAN is EPLAN with definer "R" , the sponsor EIN with File source "P" , the name control, and the plan number.

    1. An intent indicator (INTENT–IND) "Y" must also be entered if the transaction is a TC 000.

    2. INTENT–IND "N" is generated automatically when a "Y" is not used.

    3. It is not necessary to access CC ENMOD before input of a CC EPLAN transaction. If a TC 000 is input to a plan number that already has a pending TC 000 on the account, an error message ("TC 000 PENDING FOR THIS PLAN-NUMBER " ) will generate on the EPLAN screen.

    4. Deleted TC 000’s (DU, DN, DQ, etc.) are also recognized by the program as pending transactions.

  3. If an error message is received on input of a TC 000, research CC ENMOD.

    1. If the original transaction was deleted, and research indicates that a TC 000 is necessary for the plan, overlay the TC 000–ADD–INDICATOR "N" with a "Y" .

    2. Input the rest of the transaction as usual.

    3. This will override the error.

      Note:

      TC 000 is usually generated by master file as a result of an EFAST processed return.

3.12.166.9.4  (07-01-2014)
Plan Data Module Administrator Information

  1. When a TC 000 is input via CC EPLAN, the administrator name, address, and Administrator’s Identification Number (AIN) or the Administrator Same Indicator (ASI) must be entered.

    1. Enter "1" in the ASI field if the return indicates that the administrator name, address, and AIN are the same as the sponsor’s. DO NOT use the literal word "SAME" for the administrator information.

    2. If the ASI is used, the administrator name, address, and AIN must not be entered.

  2. If no AIN is present, but administrator name is present on the unpostable document, research BMF and EPMF for a number.

    1. The administrator's number may be established on the BMF only or both the BMF and EPMF. It is not necessary for the administrator's number to be established on the EPMF.

    2. If an AIN is found, input the TC 000 and close the unpostable.

    Exception:

    On Form 5500–EZ (Pre-EFAST), enter "1" in the ASI field unless box 2a is checked "NO" , and the filer has written the administrator information on the back or in the margin of the form. Revised Form 5500-EZ provides space for the administrator's information. Administrator information for Form 5500 can be found in Part II of the ERTVU record.

  3. If the filer checked "NO" for box 2a but did not furnish the address, research for an address. If the address is the same as one shown in 1a, enter a "1" in the ASI field; if different, input the administrator address on your EPLAN screen.

3.12.166.9.5  (07-01-2014)
Plan Applications–Forms 5300, etc.

  1. In some cases, sponsors of employee benefit plans file applications for determinations and terminations for their plans. These applications post to the EPMF as TC 121, 123, or 125 input by Cincinnati.

  2. TC 12X transactions reflect the effective date of the plan, termination, or merge, plan name, plan number, and certain other characteristics of the plan.

  3. The plan data module can be updated by the following transactions input via CC FRM77 (Doc. Code 77):

    1. TC 122–Reverses a plan application (TC 121/123)

    2. TC 126–Reverses a plan termination (TC 125)

  4. The plan data module can be established or updated by the following transactions input via Cincinnati Area Office (AO) EACS:

    1. TC 121–Establishes a plan

    2. TC 123–Establishes or Updates a plan

    3. TC 125 Doc. Code 10–Posts a plan termination

      Note:

      This transaction does not terminate plan filing requirements

    4. TC 125 Doc. Code 11–Posts the date of a merge in MMDDYY format

3.12.166.10  (07-01-2014)
Transactions and Document Codes

  1. Form 5500 series return will post with Transaction Codes 150, 156, and 977 (amended return) or TC 154 for Form 5330 fact of filing.

  2. Forms 5330 are processed as a BMF return beginning January 1, 2001 (MFT 76, Tax Class 4). Prior to January 1, 2001, the assessments were made on ANMF.

  3. The valid Document Codes (4th and 5th digits of DLN) are as follows:

    Document Document Code Transaction Codes
    Form 8955–SSA and Schedule SSA without primary return 36 977, 155, 156
    Form 5500 and Fact of Filings 37 150, 977, 154, 155, 156, 976 and 446
    Form 5500–EZ and Fact of Filings 31 150, 977, 154, 155, 156, 976 and 446
    Form 5500–SF 32 150, 977, 154, 155, 156, 976 and 446
    Form 3177 77 or 49 151, 420, 421, 424, 428, 474, 475, 930, 932
    Examination (AIMS) 47 or 77 300, 301, 420, 421, 424, 560 for Form 5330
    and 420, 424, 560 for Form 5500
    Form 5596, TEGE Non Examined Closing 47 or 77 421
    Form 5597, TEGE IMF/BMF/EPMF Request 47 or 77 424
    Form 5599, TEGE Examination Closing Record 47 or 77 160, 161, 270, 271, 300, 301, 340, 341 and 421
    Form 5650, EP Examined Closing Record 47 or 77 421 and 560
    Delinquent Tax Period 14 or 49 141, 142, 59X
    CAF 77 960, 961, 962
    Form 5330 35 or 76 150, 154, 460/620, 973
    Form 5558 for Form 5330 77 460/620
    Form 5559 for Form 5500 series 55 460
  4. Forms 5558 for Form 5500 and Forms 5500–EZ are posted to the EPMF for granted extensions. If a Form 5500 return appears to be late, research the BMF using cc BMFOL and the IMF using IMFOL to determine if a TC 460 has posted to an account that the plan sponsor reported the income tax for the business associated with the plan that has the same return year as the 5500 series return.

  5. Forms 5558 for Forms 5330 are posted to the BMF with a TC 460/620.

3.12.166.11  (07-01-2014)
Research Information, Methods and Tools

  1. IDRS Command Codes that create posting transactions have their TIN and name control combinations validated prior to the "Request Completed" response. These transactions are passed against the Taxpayer Identification File (TIF) and the National Account Profile (NAP) to ensure that the transaction will post properly to the master file.

    Note:

    If an EIN is located on the BMF only, it must be established on the EPMF to avoid unpostable code 801.

  2. Proper research is essential to ensure correct closure of EPMF unpostable cases. Research can be performed using several sources provided in the following sections.

3.12.166.11.1  (07-01-2014)
Master File Research

  1. Research the EPMF using CC EMFOL and ERTVU.

  2. Limited master file entity data for both BMF and EPMF can also be researched using CC INOLE. See IRM 3.12.166.11.4.

  3. The EPMF Return Transaction File may be researched using CC ERTVU. See IRM 3.12.166.11.8.

3.12.166.11.2  (07-01-2014)
CADE2

  1. The Customer Account Data Engine (CADE) 2 Program Office in Headquarters is charged with the primary goal to implement a single, modernized programming solution which provides daily processing of taxpayer accounts.

    Note:

    The CADE master file, as it existed from 2004 – 2011, will transition from Production and be retired at the end of 2011.

  2. The CADE 2 solution is comprised of several components, to modernize the IRS to a daily processing environment with several Transition States.

  3. With CADE 2 there will be changes to campus cycles which will begin with cycle 201201.

  4. The new BMF, EO and EPMF campus cycles are:

    1. Campus Cycle: Thursday – Wednesday

    2. Master File Processing: Friday – Thursday

    3. Notice Review Saturday: Monday (8+ days)

    4. Unpostables: New available Tuesday; Closing Tuesday

  5. BMF, EO and EPMF transaction posting time frames are outlined as follows:

    1. Transactions will be viewable using CFOL command codes on Saturday following the weekly master file processing run on Thursday.

    2. Transactions will be viewable as posted transactions using IDRS command codes on Monday following the weekly master file processing run on Thursday.

    Note:

    With the acceleration of the IDRS weekly analysis being performed the weekend directly after the master file processing on Thursday, transactions will be posted instead of in pending status on Monday.

  6. Cycle posting dates will reflect a format of YYYYCCDD. YYYY will indicate the year. CC will indicate the posting cycle. For IMF transactions, the following values for DD are defined:

    1. 01 = Friday

    2. 02 = Monday

    3. 03 = Tuesday

    4. 04 = Wednesday

    5. 05 = Thursday

    Note:

    BMF, EO and EPMF cycle posting dates on BMFOL will continue to reflect YYYYCC. YYYY will indicate the year. CC will indicate the posting cycle. BMF cycle posting dates in TXMOD will reflect a format of YYYYCCDD. The DD value will be 08.

3.12.166.11.3  (07-01-2014)
Integrated Data Retrieval System (IDRS) Research

  1. IDRS is a computer system with the capability to retrieve and update stored taxpayer account information on the master files. Research of IDRS is performed through the use of various command codes (CC) input to an IDRS terminal.

  2. IDRS research is necessary to see case control information and pending transactions that have not yet posted to master file.

  3. IDRS research command codes are:

    1. CC NAMEE/NAMEB–is used to search for an EIN. The filer’s name must be known to research for an EIN.

      Note:

      When researching for an EIN for the filer, if the address is outside of the campus BMF jurisdiction, you must research using the Universal IDRS Access System.

    2. CC EMFOL–is used to research posted Employee Plan master file information.

    3. CC ENMOD–is used to display limited entity data for a specific TIN.

      Note:

      EPLAN (Doc Code 64) transactions will show as a history item on ENMOD.

    4. CC ERTVU–is used to research the return transaction file.

    5. CC FINDE–can be used to research the National Name Search Facility (NSF) for a business name and address using the EIN.

    6. CC TXMOD–is used to display return module data for a specific TIN.

    7. CC UPTIN–is used to display all open unpostable cases and cases that were closed within the last 90 days for a specific TIN.

    See IRM 2.3 for further information on input and usage of these command codes.

  4. The uses of ENMOD, INOLE, NAMEE/NAMEB, EMFOL, TXMOD and SUMRY are explained in IRM 2.3, IDRS Terminal Responses.

  5. IDRS input Command Codes are:

    1. BNCHG – is used to input entity information changes to the BMF.

    2. ENREQ – is used to generate the screen format for BNCHG.

    3. LETER – is used to input information and generate a C letter.

    4. FRM49 – is used to input TC 59X transactions.

    5. REQ77 – is used to generate the screen format for FRM77, which is used to input TC 151.

    6. UPDIS – is used to display a specific unpostable case and generates the screen format for UPRES.

    7. UPRES – is used to input closing action(s) on an unpostable case.

3.12.166.11.4  (07-01-2014)
Accounts Management Services (AMS) Desktop Integration (DI) Entity Transcripts

  1. AMS uses DI to electronically deliver Entity transcripts on a weekly or monthly basis replacing the printed paper forms. The data is extracted and sorted by a computer program and cases are loaded into the DI system as inventory items. The DI system will automatically assign inventory cases to employees based on their skill codes and the number of cases in inventory. The Entity or Unpostable manager, lead or clerk may also manually assign transcript inventory to employees in their unit.

  2. Assigned and unassigned cases will reside on DI. The reports to track Entity's transcript inventories are also available on DI.

3.12.166.11.4.1  (07-01-2014)
Using Accounts Management Services (AMS)/DI for Research and Corrections

  1. AMS allows authorized users to resolve various taxpayer issues by providing the IRS employee the ability to view and update taxpayer accounts and case information through a common user interface. AMS can be used for many taxpayer actions and can be used whether the taxpayer's account resides on IDRS or CADE.

  2. In Entity, tax examiners are able to complete the following actions using AMS/DI:

    • Research the taxpayer account

    • Activate up to 30 self-elected IDRS Command Codes

    • Launch into external IRS system without leaving DI

    • Electronically record, store and retrieve nationwide case history

    • Update taxpayer address and phone numbers

    • Order forms

    • Prepare specific forms and transcripts

    • Create selected IDRS Correspondex letters

  3. AMS is the system/process that incorporated the capabilities of Desktop Integration (DI) and Correspondence Imaging System (CIS).

3.12.166.11.5  (07-01-2014)
National Account Profile (NAP) Research

  1. Research the NAP using CC INOLE to display current master file information.

  2. CC INOLE with definer "T" is used when you want to know if the TIN is on more than one master file.

  3. CC INOLE with definer "S" for EPMF accounts displays the sponsor name, mailing address, location address, name control, and prior name control. It also displays up to five plan numbers, with the plan name, administrator EIN, plan year ending month, effective date, filing requirement, and status code.

    Note:

    To access an EPMF account, include a "P" after the EIN.

  4. CC INOLE with definer "P" is used when plan information is needed for a filer with more than five plans.

    1. If INOLE definer "P" is input with no plan number, the first ten plans of the account will be displayed.

    2. If the message "MORE-PLAN-DATA" is displayed, enter the highest plan number you have on the screen and the next ten plans will be displayed.

    3. The sponsor name and address are not displayed with this definer.

    4. The same plan data displayed with definer "S" is displayed for up to ten plans on a page, along with the sponsor EIN and name control.

  5. CC INOLE with definer "G" is used when the TIN type is unknown

3.12.166.11.6  (07-01-2014)
Generalized Unpostable Framework (GUF) Research

  1. GUF research is performed through the use of Unpostable Command Codes via an IDRS terminal.

  2. The Unpostable command codes are:

    1. CC UPTIN–displays all open unpostables for a specific TIN and will maintain the unpostable file for display purposes for 90 days after it is closed.

    2. CC UPBAT–is used to batch (mass) close non-RPS unpostable cases.

    3. CC UPASG–is used to assign or reassign an unpostable case or group of unpostable cases.

    4. CC UPCAS/UPCASZ–is used to suspend a case, request research, order missing documents and add history items to the screen display.

    5. CC UPDIS/UPRES–is valid for all master files, and is used to display an unpostable record and is used to close (correct) a case. See IRM 3.12.166.4.1 for unpostable resolution codes.

  3. If there is no activity on a tax module for ten years or more, the tax module will be dropped from the master file.

    1. If there is no activity on a plan module for ten or more years, and there are no related tax modules, or all tax modules have been deleted per (3) above, the plan module will be dropped.

    2. If there is no activity for ten years or more on an entity module and there are no related plans or all related plans have been dropped per (a) above, the entity will be dropped.

    3. These entities must be reestablished before any transactions will post.

    4. CC FINDE with definer code D may have information on these accounts.

3.12.166.11.7  (07-01-2014)
Command Code EMFOL

  1. Use CC EMFOL to research posted EP master file information. This file is updated weekly as the master file itself is updated. See IRM 3.13.36.19.1.3 and IRM 2.4 for more information.

  2. The sponsor EIN must be input with a definer to access the command code. The type of information required will determine the definer used for the request:

    1. Use definer "I" to view an index. The index displays all plan numbers, plan names and tax periods on the record for a particular sponsor EIN. This screen also indicates whether a TC 150 has posted for a particular plan number and plan period and whether there is a record on CC ERTVU for the return. It also reflects the schedules attached to the posted return.

    2. Use definer "E" to view the Filer Entity Screen. This screen displays the sponsor name and address, name control, CAF indicator and all transactions (TC 000, 011, 012, etc.) associated with the sponsor’s entity module. This screen also displays the prior primary name for name change transactions and XREF EIN for account consolidations.

    3. Use definer "L" with a plan number to view the Plan Data Screen. Use this screen to research all entity information associated with the plan itself: the plan name, effective date, type of plan, filing requirements, sponsor phone number, etc. This screen should also be used to research data on the plan application and plan termination as well as all transactions associated with the plan entity module.

    4. Use definer "D" with a plan number to view the Plan Administrator Screen. This screen should be used to research the administrator EIN, name, address, and telephone number associated with a particular plan.

    5. Use definer "T" with a plan number and plan period ending to view the Tax Module Screen. This screen displays the controlling DLN and all transactions associated with a particular tax module, including TC 151 and TC 154 information.

    6. Use definer "S" with a plan number and plan period ending to view the Status History Screen. This screen displays the historical status of the tax module.

    7. Use definer "H" to view a Help Screen with valid input entries and definer codes.

    8. Use definer "C" to view the EPMF Last Reported Data screen. This screen displays the cross reference information for any EIN that has been entered on line 4b on Form 5500. The DLN, EIN, Plan number, Tax Period, and new plan number are displayed.

    9. See IRM 2.3 for further information on input and usage of this command code.

3.12.166.11.8  (07-01-2014)
Command Code ERTVU

  1. CFOL command code ERTVU should be used when researching EPMF accounts.

  2. CC ERTVU is used to research the Return Transaction File. It is updated weekly. Most of the information transcribed from the returns, including the Edit Sheet, as well as some generated data, is displayed with this command code.

    Note:

    For plan years beginning in 1999 (EFAST returns), all schedules filed with the return will be displayed.

  3. Plan Year Ending 199112 to the current year is displayed with this command code. Therefore, when using ERTVU to research an older plan period return, EMFOL must always be researched first to determine the current information about the return posting. It may be necessary to research the EFAST2 website to view the original return in some cases if the most current return is not available on ERTVU.

  4. The line numbers from the return as well as an abbreviated literal are displayed with the information.

  5. This command code is input with an EIN, plan number, plan period, definer code, and EFAST Status Code.

    1. Use a blank definer for Forms 5500, 5500–C/R and 5500–EZ.

    2. The first page of each return screen contains the information from the Edit Sheet, a line number index, and a list of what schedules are present for that return.

    3. Use definer "I" for an index of what is available for display for the specific EIN.

    4. Use definer "A" (for 1993 and later returns) to view Schedule A.

    5. Use definer "B" to view Schedule B.

    6. Use definer "C" to view Schedule C.

    7. Use definer "E" to view Schedule E.

    8. Use definer "F" to view Schedule F.

    9. Use definer "L" to view a Help Screen with valid input entries and return status codes.

    10. Use definer "X" to view Form 5330 (processed July 1996 and later).

    11. Use definer "Z" to resurrect deleted EFAST returns.

  6. Status codes for EFAST processing are:

    • C – Completed (return is the latest posted return)

    • D – use for viewing deleted returns

    • A – Amended (return is the latest posted amended return)

    • U – Unpostable (return is the latest return that unposted)

    • I – Interim (return is in process)

    • H – Historic (return is the original posted return)

    Note:

    When researching plan years prior to 1999 and an amended return for that year was filed, you will need to order the original and amended returns. The amended return would have been processed as fact-of-filing only and the data on ERTVU will be the TC 150 only.

  7. Use CC ERTVU to provide the EFAST Filing Status Codes displayed after the EFAST IND which indicates the status of the return posted:

    1. C – Complete

    2. 1 – Suspended 1

    3. 2 – Suspended 2

    4. O – Orphaned Complete – No Parent

    5. E – Orphaned Complete – Bad Entity

    6. D – Discarded

  8. If it is determined an EFAST return was deleted erroneously, based on incomplete or missing information, it can be resurrected by using CC ERTVU definer "Z" . Input CC ERTVUZNN-NNNNNNNDPPPYYYYMM, the next screen will display the following message, Data Accepted, Record will be updated in the next processing cycle. Once the data is resurrected, make the necessary changes to correct the account and post the return.

3.12.166.11.9  (07-01-2014)
Command Code UPCAS

  1. Use CC UPCAS to place a case in suspense status while waiting for a filer’s reply or other necessary research or to add or delete history information on the UPRES screen.

  2. To access UPCAS you will:

    1. Input UPDIS followed by the unpostable sequence number. UPRES will be displayed.

    2. Overlay UPRES with UPCAS. A definer and a definer modifier are entered in the spaces following UPCAS. Definer Code S is used to suspend the case.

      Modifier A – Places or updates a case in suspense status for further research.
      Modifier B – Places or updates a case in suspense status when a related document has been requested.
      Modifier C – Places or updates a case in suspense status because of correspondence with the taxpayer.
      Modifier Z – Request to create, display, update, modify an unpostable history section

3.12.166.11.10  (07-01-2014)
Command Code UPDIS/UPRES

  1. Use CC UPDIS to request a display of the unpostable record. The response screen will display CC UPRES, which is used to input the unpostable resolution.

  2. Definition of the UPRES screen:

    Screen Position Definition
    1 – Unpostable cycle sequence number Unpostable cycle sequence number is a 12-digit number made up of the six-digit cycle number and the six-digit sequence number within the cycle.
    2 – ASG The employee number of the person to whom the case is assigned. The first two digits identify the campus. The third, fourth, and fifth digits identify the unit. The last five digits will identify a particular employee. If all the digits following the first two are zeros, the case is unassigned. If the last five digits are zeros, the case is assigned to the unit (unit assigned)
    3 – CAT Unpostable category code
    4 – AREA Area to which the unpostable case is assigned.
    CI – Criminal Investigation
    EC – Entity Control
    EX – Examination
    ST – Statutes
    UP – Unpostable Unit (used when you assign an unpostable in your area)
    5 – Unpostable Resolution Code (URC) The resolution code that was used to close the unpostable. Appears only on a CLOSED unpostable case.
    6 – Current Date Current date – MM/DD/YYYY format
    7 – Current time of day Current time of day – HH:MM:SS format
    8 – Primary unpostable code Identifies the condition that caused the transaction to unpost.
    9 – Unpostable reason code A one-digit code (the fourth digit of the unpostable code) that helps identify the error condition if present.
    10 – CYC Original unpostable cycle.
    a. First time unpostable cases – The cycle will be the same as the cycle in the cycle sequence number.
    b. Repeat unpostable cases – The cycle of the "First Time Unpostable Case" will appear.
    11 – REP Repeat indicator – "R" will appear on repeat unpostable cases.
    12 – ST Unpostable Status Code
    Blank – Not assigned
    A – Assigned, not corrected
    C – Corrected, not removed from SCUPMF
    H – Quality review hold
    S – Suspense
    Q – Accepted by Quality Assurance
    13 – Unpostable status date Date of the last change in status
    14 – Document Locator Number (DLN) Unique number assigned to every processed return used to control, identify and locate a document
    15 – MF-AO – Master File primary location code Taxpayer's current area office location code
    16 – Taxpayer Identification Number (TIN) Identifies the TIN that is currently unpostable
    17 – TIN TYPE TIN TYPE
    0 – Valid SSN
    1 – Invalid SSN
    2 – EIN
    3 – Dummy TIN (default)
    4 – Taxpayer representative TIN
    5 – Document
    18 – TXPD Tax period
    19 – MFT Master file tax code
    20 – PN Plan Number
    21 – TC Transaction Code
    22 – Date Transaction Date
    23 – NC Name Control/check digit
    24 – STC Secondary Transaction Code
    25 – IDRS EMP Employee number of the originator of an unpostable IDRS input document
    26 – Literal XTIN or XSEQ Literal XTIN or XSED
    27 – DOC CC Document condition code — Computer codes from the document
    28 – UPCASZ Correction information
    29 – Master file data Master file data or miscellaneous data from the unpostable record
    30 – Message The message "Other CASES WITH THE SAME TIN ON UPTIN " will appear if UPTIN displays at least one other open or closed unpostable case.
    *** REL CYC Release cycle – corrections are delayed from 1–8 weeks when released with a future posting cycle in the REL CYC field. UPRES closed cases drop from IDRS after the weekly update run unless a release cycle was entered.
  3. Use CC UPRES to close single unpostable cases. In order to save keystrokes, UPRES automatically appears when requesting an UPDIS display. A case will be closed by entering the appropriate URC in the first space following CC UPRES. Items to be corrected are entered on lines 5 and 7. Line 8 is designated for "Remarks" . Cases that are closed using UPRES will be removed from SCUPMF when the weekly tape is run. Closures may be delayed for 16 weeks by inputting a future posting cycle in the release cycle (REL CYC) field. The case will remain on SCUPMF and any erroneous closures can be corrected during that time. To assist the tax examiner, error messages will be displayed when an invalid entry has been made.

  4. The following fields can be found on the UPRES record.

    • 1 – Unpostable Resolution Code (URC) – Includes 0, 6, or D.

    • 2 – Definer Modifier Code B – Allows GUF to bypass the NAP check on URC 0 and URC 6.

    • 3 – Taxpayer Identification Number (TIN) – Corrected TIN is entered.

    • 4 – Tax period ending – The corrected tax period ending in YYYYMM format is entered.

    • 5 – Plan Number – The corrected plan number is entered in this field.

    • 6 – Name Control – The corrected name control is entered in this field. (Never enter a check digit.)

    • 7 – CC – Computer condition code – Adds a computer condition code to the UP record.

    • 8 – Remarks – Indicates the type of research or procedure used to resolve the case. For example, "Per NAMEB/INOLE" or "TC 013 Input" .

    • 9 – REL CYC – Releases an unpostable correction in a later cycle.

    • 10 – DOC CC – Document computer condition code – shows the CCC condition codes that have been input to the return or document (for example, CCC G for an amended return). This CC cannot be removed or deleted from the UPRES screen.

    • The resolution of your unpostable case may require you to update the master file in order to correctly post the return and to avoid repeat unpostables. There are times when an input transaction or the unpostable must be cycled to be input at different times.

3.12.166.11.11  (07-01-2014)
Command Code UPTIN

  1. Use CC UPTIN to display all open unpostables for a specific TIN; the unpostable is maintained on file for display for 90 days after the case is closed.

  2. The UPTIN record is updated daily and shows the action taken to resolve the unpostable, the URC and the correction.

  3. The following fields can be found on the UPTIN record:

    • 1 – Unpostable sequence number

    • 2 – Functional area code

    • 3 – Unpostable code and reason code

    • 4 – Original unpostable code

    • 5 – Unpostable resolution code

    • 6 – Unpostable status code and date

    • 7 – Employee number assigned/resolved

    • 8 – Unpostable DLN

    • 9 – Corrected name control

    • 10 – Correct EIN

    • 11 – Corrected plan ending

    • 12 – Corrected plan number

3.12.166.12  (07-01-2014)
Transaction Code 151

  1. This transaction code is used by IRS to move a posted TC 150/976/977 to a different module when it has been determined that the return posted incorrectly. This transaction code is also used by IRS to reverse a posted TC 154/155/156 and by EFAST to reverse a posted EFAST 150/155/156/976/977. TC 151 will have a filing location code (FLC) 29 – OSPC.

    Note:

    Check for any IDRS open controls before taking any action. If an open control is present, contact the employee with the control. See IRM 3.13.36 for more information on CC EMFOL.

  2. If both a TC 150 and a TC 977 posted to the same module, a TC 151 will move the return with a DLN that matches the TC 151 Reversal DLN. If both returns should be moved, two TC 151 transactions will need to be input.

  3. Before inputting a TC 151, research to determine if the return module contains an unreversed TC 420 or 424 indicating that the return is being examined. If so, fax your request to (410) 962–0650 AIMS Coordinator ESS, RM 1542, 31 Hopkins Plaza, Baltimore, MD 21201.

  4. Returns that are being examined cannot be moved. An IRS TC 151 that attempts to move a return that is being examined will unpost as an UPC 851.

  5. Before inputting a TC 151 to reverse a TC 150 or TC 977, research CC EMFOLT; the EMFOLT information and/or a copy of the filed return will be used as documentation for the transaction.

    Note:

    A TC 151 can be input by IRS to move an EFAST return to a different module, using CC EMFOLT information. For more information refer to IRM 3.13.36, EPMF Account Numbers.

3.12.166.12.1  (07-01-2014)
Mismatched Reversal DLN For TC 151 (Pre EFAST)

  1. When the Reversal DLN in the input TC 151 does not match the Control DLN in the tax fixed section, the transaction will unpost UPC 851.

  2. CC FRM77 for REV–DLN must have a valid 14 position DLN for EPMF with the first five positions as follows:

    1. The first two digits must be a valid campus code.

    2. The third digit must be 0 (zero).

    3. The fourth and fifth digits must be 30, 31, 35, 37, 38 or 47.

3.12.166.12.2  (07-01-2014)
Cross Reference Fields For TC 151 (Pre-EFAST)

  1. Cross reference fields PN, TIN, TXPD and 971/151 CD are valid with TC 151. The proper cross reference field must be input as indicated by the 971/151 CD.

    1. The XREF–PN must be input if the 971/151 CD is 20, 23, 24, 25, 26, 29, 30, 31, 32, 35, 36, or 37.

    2. The XREF–TIN must be input if the 971/151 CD is 22, 24, 25, 28, 30, 34, 36, or 37.

    3. The XREF–TXPD must be input if the 971/151 CD is 21, 23, 25, 27, 31, 35, or 37.

    4. The XREF–PN, TIN, and TXPD must be input if the 971/151 CD is 19.

3.12.166.12.3  (07-01-2014)
Descriptions of TC 151 Closing Codes

  1. The following is a listing of the description of 971/151 closing codes that are valid with TC 151.

    1. 019 TC 154 posted incorrectly

    2. 020 TC 150 posted to wrong plan number.

    3. 021 TC 150 posted to wrong plan year ending.

    4. 022 TC 150 posted to wrong EIN.

    5. 023 TC 150 posted to wrong plan number and PYE.

    6. 024 TC 150 posted to wrong plan number and EIN.

    7. 025 TC 150 posted to wrong plan number, PYE and EIN.

    8. 026 TC 977 posted to wrong plan number.

    9. 027 TC 977 posted to wrong plan year ending.

    10. 028 TC 977 posted to the wrong EIN.

    11. 029 TC 977 posted to the wrong plan number, PYE and EIN.

    12. 030- TC977 posted to wrong plan and EIN.

    13. 031-TC 977 posted to wrong plan number and plan year ending

    14. 032-TC976 posted to wrong plan number

    15. 033 - TC976 posted to the wrong plan year ending

    16. 034-TC 976 posted to wrong EIN

    17. 035-TC976 posted to the wrong plan number and plan year ending

    18. 036-TC976 posted to wrong plan number and EIN

    19. 037-TC 976 posted wrong plan number, plan year ending, and EIN

3.12.166.13  (07-01-2014)
Alternatives to TC 151

  1. If an EFAST processed return has posted to an incorrect module, the following instructions should be followed.

    IF THEN
    an unpostable is resolved with URC "D" because we are unable to post the return to the correct module, input TC 590 CC 097 on the module where the return should have posted.
    an unprocessed return or copy has been received from the taxpayer, forward the return to the Entity Department using local procedures.

3.12.166.14  (07-01-2014)
Filer Contact and Correspondence

  1. Filer contact is an important part of unpostable resolution. Unpostables can utilize telephone contact and written correspondence in order to expedite the resolution of an unpostable.

  2. The instructions in this section must be followed on all unpostables when filer contact is required.


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