3.12.279  BMF/CAWR/PMF Unpostable Resolution (Cont. 1)

3.12.279.53  (01-01-2015)
UPC 301 RC 3

  1. Reason Code 3 occurs when a TC 650 (Doc Code 19 (EFTPS)) for MFT 01, 03, 14, or 16 does not match on TIN and has re-sequenced for 4 cycles, or the 23C Date is equal to or later than the end of the tax period.

  2. UPC 301 Resolution RC 3 - A Profit Sharing or Pension Plan Trust may have a different number from the corporation.

    IF AND THEN
    Another EIN is found after researching for the exact entity, It is on Master File (MF), Release using URC 6, correct the EIN and name control, when necessary.
    Return (TC 150) is already posted to the new module The tax module contains a quarterly penalty, Input CC STAUP for 15 weeks. Request Accounts Management to verify the quarterly penalty.
  3. If unable to resolve, request contact information from Accounting (EFTPS Unit) -

    IF AND THEN
    The EIN is invalid, Research does not identify a new EIN, Reassign to Entity Unpostables.
    EIN is valid and the exact entity is found on CC NAMEE and/or CC NAMEB, The contact information contains a complete name and address, Input TC 000. Release using URC 0, and cycle as necessary.
    Complete name and address is not available,   Release using URC 8, request Rejects to forward payment to Unidentified, include contact information sheet.

3.12.279.54  (01-01-2015)
UPC 301 RC 4 (CSPC Only)

  1. UPC 301 Reason Code 4 condition occurs when a TC 150 for MFT 52 ( Form 706, U.S. Estate Tax Return) with (name and address) entity information attempting to post and:

    1. The Date of Death is zeros; or

    2. The Date of Death is greater than the current 23C (assessment) date.

    Note:

    If the Date of Death is not available use the tentative Date of Death which is 15 months prior to the return received date. Refer to IRM 3.12.279.51, UPC 301 Reason Code (RC) 1 Account Not Present, for instructions on how to establish MFT 52.

  2. UPC 301 Resolution RC 4 - Release using URC 8 and request Rejects to correct the Date of Death.

3.12.279.55  (01-01-2015)
UPC 301 International All Resolutions - (Ogden)

  1. The following procedures are for a Form 1120-FSC, Foreign Sales Corporation, processed at the Ogden Campus only.

    Note:

    Form 8279 is an election filed by the taxpayer prior to October 1, 2000, to request approval to file as a Form 1120-FSC, Foreign Sales Corporation. A copy of the approved election must be submitted when the taxpayer files his Form 1120-FSC, Foreign Sales Corporation. Once the election is made, it remains in effect until terminated or revoked. Form 8279 must be processed with an International EIN and can be identified as a TC 060 on CC ENMOD.

    See IRM 3.13.2, BMF Account Numbers.

  2. Form 1120-FSC, Foreign Sales Corporation, with Form 8279 attached.

    IF AND THEN
    The unpostable EIN is determined to be the correct International EIN,   Reassign to Entity Unpostables
    The unpostable EIN is determined to be incorrect Research provides the correct EIN, research ENMOD and/or BMFOL for the posting of a TC 060. If a TC 060 is located, Release using URC 6 to the correct International EIN.
    The unpostable EIN is determined to be incorrect Research provides the correct International EIN, research ENMOD and/or BMFOL for the posting of a TC 060. If a TC 060 is not located , Reassign to Entity Unpostables.
    The unpostable EIN is determined to be incorrect Research cannot provide the correct International EIN, Reassign to Entity Unpostables for assignment of an International EIN and posting of the TC 060.
  3. Form 1120-FSC, Foreign Sales Corporation, without Form 8279 attached - If the Form 8279 is not attached and research fails to provide a posted TC 060, coordinate with Entity.

3.12.279.56  (01-01-2015)
UPC 302 RC 1 TC 000 Present and Account is Already Established

  1. UPC 302 RC 1 occurs when a TC 000 attempts to post and the account is already established.

  2. The following table provides instructions for resolving UPC 302 conditions:

    Reason Code Condition Resolution
    1 Occurs when a TC 000 has matched a TIN on the BMF. All cases with Doc Code 80, and blocking series 990–999 (Category V–1) Auto-Closed URC 2 to Area Office.
    302's - All other   GUF Auto-Closed URC 2 to originator.

3.12.279.57  (01-01-2015)
UPC 303 RC 1 Name Control Mismatch

  1. Reason Code 1 occurs when a transaction with Doc Codes other than 80/81 (except TC 150 for MFT 36) /50/53/63 other than TC 001, 019, 14X, 650 (Doc Code19) for MFT 01, 03, 14, 16, 796, 90X, 99X failed to match on three out of four positions (using Proximal Method) of the entity Name Control, Old Name Control, three out of the four left-most non-blank positions of the entity Sort Name Line, or the four left-most significant characters of the first three words of the entity Primary Name Line and then the Sort Name Line.

    Note:

    An electronic filed Form 1041, U.S. Income Tax Return for Estates and Trusts, with an incorrect Employer Identification Number (EIN) must also address the Name Control when sending the Letter 147C.

  2. UPC 303 Resolution RC 1 -

    IF THEN
    TC 980, 984, and 986 with MFT 88 (CAWR), Auto-close, URC 2 to CAWR.
    Doc Codes 14, 49, 77 (other than an extension), or 78 (Misc. Doc. Codes), Auto-close URC D.
  3. Compare the transcribed name control with the name as shown on the Master File for discrepancies. If spelling error, transcription error, or incorrect name control, use the following table to resolve the Unpostable condition.

    IF THEN
    A transcription error on the EIN is determined, Release using URC 6 to correct the EIN.
    A Transcription error on the name control, Release using URC A and post to Master File.
    The account was established with the incorrect name control on a Trust or Estate,

    Note:

    Anytime an account is established with the incorrect name control it must be corrected to prevent repeat unpostables.

    Correct the name control on Master File. Refer to Document 7071-A, BMF Name Control Job Aid. Release using URC 0 and cycle as necessary.
    No transcription error, Release using URC 0.
  4. If the return or document contains evidence of a name change or the established name line was misspelled, research CC INOLE and/or ENMOD and process as follows:

    Note:

    DO NOT INPUT A NAME CHANGE IF THE FOLLOWING RULES APPLY:
    The Entity is a Limited Liability Company - Reassign to Entity Unpostables.
    The entity is an employee pension plan (EIN with a P).
    An EO Sub Section is present -
    Instructions for any Submission Processing Campus Unpostable Unit other than Ogden. Complete Parts I, II, and III of Form 4442 . Indicate Expedite at the top of the Form 4442 . In Part III Section C state Please provide closing instructions. Email the Form 4442 to the EO Entity Lead at the OSPC.≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ,
    Entity EO Unpostables,
    Attention: EO Entity Lead.
    A response will be received within 2 - 3 business days.
    Instructions for the Ogden Unpostable Submission Processing Campus Only - coordinate the case with the Entity EO Unpostable Unit.

    Note:

    DO NOT INPUT A NAME CHANGE IF A SIGNATURE IS NOT PRESENT ON THE FORM. Refer to IRM 3.12.279.29, Correspondence Guidelines and Unprocessible Information and Procedures.

    IF THEN
    An EO subsection is present, Reassign to EO Entity Unpostables.
    An EP Plan (MFT 74) is present, Reassign to EP Entity Unpostables.
    A TC 013 is pending, Release using URC 0.
    A TC 013 is not pending, and the return has a signature, Input TC 013. Release using URC 0 and cycle to post after the TC 013.
  5. Use the following table to resolve UPC 303 Resolution RC 1 when Category L7 (credit transfers) unpost:

    IF AND THEN
    Doc Code 24, 34, 48 or 58, Possible tie in is found, Release using URC A.
    Doc Code 24, 34, 48 or 58, A possible tie in is not found, Take the necessary action to reverse the transaction. Release using URC 2, 6 or 8 and notify the originator of the action taken.
  6. Use the following table to resolve UPC 303 Resolution RC 1 when there is an EIN issue which caused the transaction to unpost:

    IF AND THEN
    A better EIN is found, The filing requirement and Fiscal Year Month match the unpostable document, Release using URC 6 and correct the EIN and name control, when necessary. Send Letter 147C if required.
    A better EIN is not found, The filing requirement and Fiscal Year Month match the unpostable document, Release using URC A.
    A better EIN is not found, No possible tie-in is found, Reassign to Entity Unpostables.

3.12.279.58  (01-01-2015)
UPC 303 RC 2

  1. Reason Code 2 occurs when a TC 650 quarterly payment (Doc Code 19) for MFT 01/03/14/16 not matching on three out of four positions (using the Proximal method) of the Entity name control. Cross Reference Name Control, or the entity sort name line reference field, or the four left-most significant characters of the first three words of the entity primary name line and then the sort name line which has re-sequenced 4 cycles or the 23C Date is equal to or later than the end of the tax period

  2. UPC 303 Resolution RC 2 - Compare the transcribed name control with the name as shown on the Master File for discrepancies and process as follows:

    IF AND THEN
    The unpostable is a spelling or transcription error,   Release using URC A.
    No transcription error, request contact information, When the contact information is received, Check for transcription errors, or change in name and/or Taxpayer Identification Number (TIN).
    The unpostable is a transcription error in the Employer Identification (EIN),   Release using URC 6 with corrected information.
    The unpostable is a transcription error in the name control,   URC A.
    The contact information indicates the entity is an Limited Liability Company (LLC), Exempt Organization (EO) or Employee Plan (EP) entity,   Reassign to the appropriate function.
    No evidence of transcription error is found,   Research for a better EIN, if found release using URC 6
    Unable to resolve, The contact information shows a complete name, address and a telephone number, Attempt to contact the taxpayer via the telephone number provided to resolve the discrepancy or use Letter 320C or Letter 21C. When reply is received from the taxpayer, release per taxpayers request.
    Unable to resolve The complete name and address is not available, insufficient information is received from the taxpayer or no reply, Release using URC 8 request Rejects to forward the payment to Unidentified.

3.12.279.59  (01-01-2015)
UPC 303 RC 3

  1. Reason Code 3 occurs when a transaction (except TC 150 for MFT 36) with Doc Code 80, 81, 50, 53, or 63 other than TC 001, 019, 14X, 796, 90X, or 99X but coded greater than 000 failed to match on all four position of the alpha name control, Cross Reference Name Control (i.e., Old Name Control), or the four left-most non-blank positions of the entity sort name line field, or the four left most significant characters of the first three words of the entity primary name line and then the sort name line.

  2. UPC 303 Resolution RC 3 - Compare the transcribed name control with the name as shown on Master File for discrepancies.

    Note:

    DO NOT input a name change if INOLE or ENMOD indicates an Exempt Organization (EO) Subsection. Reassign to EO Entity Unpostables.

    Note:

    DO NOT INPUT A NAME CHANGE On A Limited Liability Company. Reassign to Entity Unpostables.

    Note:

    The entity is an employee pension plan (Employer Identification Number (EIN) with a P). Reassign to Employee Plan (EP) Entity

    IF AND THEN
    Spelling or transcription error,   Release using URC A.
    Document contains evidence of a name change or established name line was misspelled, Check Integrated Data Retrieval System (IDRS) for a pending TC 013. If TC 013 is pending, Release using URC 0 and cycle as necessary.
    Document contains evidence of a name change or established name line was misspelled, Check IDRS for a pending TC 013. If no TC 013 is pending, Input a name change to correct the Master File. Release using URC 0 with bypass indicator, or cycle as necessary.
    Unable to correct,   Release using URC 2 and route to originator.

3.12.279.60  (01-01-2015)
UPC 303 International Resolution

  1. Research for a possible tie-in (something on the entity module ties in with the unpostable) between all names available.

    IF THEN
    Tie-in is found, Correct the name control, release using URC A.
    A tie-in is not found research for a better EIN Release using URC 6.
    unable to locate a better name and/or EIN, Reassign to Entity Unpostables for assignment of a new EIN.
  2. Otherwise, follow regular non - International procedures.

3.12.279.61  (01-01-2015)
UPC 304 Input Transaction Attempts To Establish A Tax Module With A Prior Tax Period

  1. Unpostable Code 304 unposts when an input transaction attempts to establish a tax module with a tax period prior to those shown in the table below:

    Reason Code MFT Tax Period Resolution
    0 MFT 68 (Doc Code 83) 199701 Auto-close, URC 8 to Rejects, nullify area code 41.
    0 MFT 08 (Doc Code 29) 200412 Auto-close, URC 8 to Rejects, nullify area code 41.
    0 MFT 17 ( Doc Code 40) 200511 If TC 150 for MFT 17 and the tax period is 200511 or prior release using URC 8. Request Rejects cancel the Document Locator Number (DLN) of the Form 8288, U.S. Withholding Tax Return for Disposition by Foreign Persons of U.S. Real Property Interests, and reinput to NMF with Tax class 6, Document code 41, Blocking series 300-319, MFT 17, Abstract number 208 and TXPD (use date of sale). If TC 610 or 670 for MFT 17 and the tax period is 200511 (Date of payment is 12-12-2005 or prior) release using URC 1 nullify area code 41 to Accounting NMF Unit (CSPC only). CSPC will process in accordance with IRM 3.17.46, Automated Non-Master File Accounting.
    0 84 200912 If Form 8703, Annual Certification of a Residential Rental Project, for MFT 84 and the tax period is 200911 or prior release using URC 8. Request Rejects cancel the DLN.
    0 85 200902 If Form 8038-CP for MFT 85 and the tax period is 200901 or prior release using URC 8. Request Rejects cancel the DLN.
    0 86 200812 If Form 8038-CP, Credit for Qualified Bonds Allowed to Issuer, for MFT 85 and the tax period is 200811 or prior release using URC 8. Request Rejects cancel the DLN.
    1 61, 62, 63, 64 196107 All Doc Code 54's and 47's, are GUF Auto-Close URC 2 to originator.
    For TCs 474, 590, 591, 593, 594, 595 or 599 GUF Auto-Close URC 2 to Originator.
    All others, auto-close, URC 8 to Rejects, nullify area code 41.
    2 51 (Doc Code 09) 196112 Auto-close, URC 8 to Rejects, nullify area code 41.
    2 47 (Doc Code 61) 200007 Auto-close, URC 8 to Rejects, nullify area code 41.
    2 49 (Doc Code 62) 20007 Auto-close, URC 8 to Rejects, nullify area code 41.
    3 01 (Doc Code 41),
    03 (Doc Code 20),
    04,
    09, (Doc Code 11),
    196203 Auto-close, URC 8 to Rejects, nullify area code 41.
    4 02, 05, 06, 10, 11, 33, 34 196112 Auto-close, URC 8 to Rejects, nullify area code 41.
    5 37, 44, 50 197001 Auto-close, URC 8 to Rejects, nullify area code 41.
    6 36, 67 197012 Auto-close, URC 8 to Rejects, nullify area code 41.
    6 14 200612 If a TC 150 ( Form 944, Employer's ANNUAL Federal Tax Return), for MFT 14 is received for 200611 or prior the taxpayer is required to file a Doc Code 41, MFT 01. URC 8 to Rejects and advise Rejects to issue a Letter 4086C to the taxpayer explaining an incorrect return was filed. The taxpayer is required to file a Form 941, Employer's Quarterly Federal Tax Return.
    7 58 197007 Auto-close, URC 8 to Rejects, nullify area code 41.
    8 60 (Doc Code 95) 195607 Auto-close, URC 8 to Rejects, nullify area code 41.
    Doc Code 54 GUF Auto-Close URC 2 to originator
    8 40 (Doc Code 01 200401 Auto-close, URC 8 to Rejects, nullify area code 41.
    9 12 (Doc Code 25)
    79
    198512
    201409
    Auto-close, URC 8 to Rejects, nullify area code 41.
    9 43 (Doc Code 17 or 19) 201412 URC 8 to Rejects, request Rejects to forward to Unidentified with remarks to refund IRC 4980H Employer Responsibility Payment (taxpayer filed to early).

3.12.279.62  (01-01-2015)
UPC 305 RC 1 Federal Tax Deposit Discrepancy

  1. Reason Code 1 occurs when an input TC 150 or 620 which meet specified conditions. (MCC Transcripts will be generated for these cases) - Missing payments-MFT 02, 33, or 34 with condition code "F" , "Y" or "W" attempted to create a tax module and there is a tax module with a credit balance for a later tax period ending.

  2. UPC 305 Resolution RC 1 - The resolution for Reason Code 1 consist of TC 150 Missing Credits, TC 150 Excess credits "F" Coded returns, TC 150 Excess Credits "Y" Coded Returns, and TC 620 Missing credits.

  3. UPC 305 Resolution RC 1 TC 150 Missing Credit(s) - Research IDRS, MCC transcripts and/or BMFOL/MFTRA for credit(s) claimed on the unpostable return.

    IF THEN
    Credit(s) is found, Transfer using Doc Code 34, except for 7XX transactions. If TC 7XX use Doc Code 24, 48 or 58. Input a TC 016 to match the FYM of the unpostable TC 150 if necessary. Release using URC 0 and cycle to post after credit(s) have posted.
    Credit(s) is not found, Release using URC 0, allowing taxpayer to be billed.
  4. UPC 305 Resolution RC 1 TC 150 Excess Credit(s) "F" Coded Returns - Research for a debit account using the following instructions:

    IF THEN
    Debit module is found, Transfer credit(s) and input TC 016 to match the FYM of the unpostable TC 150. Release using URC 0 to post and cycle as necessary.
    Debit module is not found, Request posted payment document(s).
  5. If credit(s) belongs to the taxpayer follow the instructions in the table below:

    IF Then
    Credit(s) is found for a different module or EIN, transfer credit(s), release using URC 0 to post and cycle as necessary.
    Credit(s) is found for unpostable module, Release using URC 0 allowing credit(s) to refund.
  6. If credit(s) do not belong to the taxpayer, research for a different EIN and follow the instructions in the table below:

    IF Then
    A different EIN is found, Transfer the credit(s). Release using URC 0 to post, and cycle as necessary.
    A different EIN is not found, Take the necessary action to transfer credit(s) to Unidentified. Input TC 570 and release using URC 0 to post and cycle as necessary.
  7. UPC 305 Resolution RC 1 TC 150 Excess Credit(s) "Y" Coded Returns -

    Note:

    When a module contains more credits than claimed by the taxpayer, a Q- freeze is established and a CP 267, Computation of Tax, (non-math error notice) is generated.

    IF AND THEN
    An excess credit is timely for a future period (New FYM),   Transfer credit(s). Input TC 016, if necessary and release using URC 0 to post and cycle as necessary.
    Excess credit is not timely for the future period,   Request posted payment document.
    Credit belongs to the taxpayer; For unpostable module, Release using URC 0.
    Credit belongs to the taxpayer; For a different module, Transfer credit(s), release using URC 0 to post and cycle as necessary.
    Credit(s) do not belong to the taxpayer, research for a different EIN. A different EIN is found, Transfer the credits. Release using URC 0 to post and cycle as necessary.
    Credit(s) do not belong to the taxpayer, research for a different EIN. A different EIN is not found, Take the necessary action to transfer credit(s) to Unidentified. Input TC 570 and release using URC 0 to post and cycle as necessary.
  8. UPC 305 Resolution RC 1 (TC 620) Missing Credits - Research for a TC 053, 054, 055 or TC 090 to determine if a change of accounting period has been approved.

    Exception:

    No Form 1128, Application To Adopt, Change, or Retain a Tax Year, or approval is needed if the taxpayer states he filed under IRC Section 1.442.1 (b) or (c). IRC 1.1502-76, is the last return of a subsidiary prior to its inclusion in a consolidated return. A Computer Condition Code Y should be edited by Code and Edit to change the fiscal year ending. See IRM 3.12.251.27.1, Y-Coded IRC Section 1.1502 Return.

    IF THEN
    The taxpayer has an approved change of accounting period, TC 090, TC 053, 054, or 055 is present on the account Coordinate with Entity Unpostables to verify and/or correct the FYM. If the FYM of the unpostable document is correct transfer credits if necessary and resolve using URC 0 and cycle as necessary. If the FYM of the unpostable document is incorrect transfer credits if necessary to the correct tax period. Release using URC 6 and cycle as necessary to post Extension to the correct tax period.
    No approval is required (see exception above), Coordinate with Entity Unpostables to verify and/or correct the FYM. If the FYM of the unpostable document is correct transfer credits if necessary and resolve using URC 0 and cycle as necessary. If the FYM of the unpostable document is incorrect transfer credits if necessary to the correct tax period. Release using URC 6 and cycle as necessary to post Extension to the correct tax period.
    There is no approved change of accounting period, Release using URC 6 to post the extension to the Master File period.

3.12.279.63  (01-01-2015)
UPC 305 RC 2 and RC 3

  1. UPC 305 Condition Reason Code 2 occurs when a TC 610 (Doc Code 70 or 76) or 650/660/670/760 if directed to a tax module in 06, 10, or 12 status and posting would create a credit balance module of ≡ ≡ ≡ ≡ ≡ .

    Exception:

    The following exceptions apply to UPC 305 RC 2:

    • TC 670 with check digits in the name control field

    • Transaction is a corrected UPC 305/333/360

    • TC 650 if directed to MFT 01/14 module in 06 status

    • Assessed module balance is debit even though module status is 10 or 12

    • Module status is 06 and TC 594/599 is posted subject to criteria listed in IRC Section 5.02(12)(z)

    • Total Module Balance including the input transaction amount is less than or equal to a posted unreversed TC 71X

    • TC 670 with document code 18

    • TC 670 with an amount equal to or less than an unreversed TC 606 previously posted to the module. See IRC Section 5.02(19) for generation of TC 607

    • TC 670 with an unreversed TC 420/424 posted to the module. Generate TC 570 per IRC Section 5.02(14)

    • TC 670 with an unreversed TC 706/796 posted within the previous 8 cycles

    • TC 670 with an unreversed TC 670 with same amount but different date posted within the previous 8 cycles

    • TC 670 with Designated Payment Codes: 05/15/16/17/18/19/20/21/27

    • TC 650/660 (document code 19 (EFTP)) or TC 650/660 with Taxpayer Information Code zero which meets the transfer criteria to the FTD module per IRC Section 5.02(5)(c)2and IRC Section 5.02(12)(z)

    • The input TC has significant UPC 305 Bypass Indicator with no TC posted which matches on TC, amount, and date

    • The input TC has significant TC 570 Indicator

    • The tax module being addressed has in effect any of the following freezes: -A, -F, R-, -R, -U, V-, -V

    • The input transaction is different in amount with a posted TC 706/736/756/796 by less than $10 (+ or -)

    • TC 670 with DPC 60

  2. UPC 305 Condition Reason Code 3 occurs when a TC 650/670/760 directed to modules in 21/22/23/56/58/60 status if dated later than period ending and posting would create a credit balance of ≡ ≡ ≡ ≡ ≡ ≡ .

    Exception:

    The following exceptions apply to UPC 305 RC 3:

    • TC 670 with check digits in the name control field

    • A secondary transaction is present

    • Transaction is a corrected UPC 305/333/360

    • TC 670 if unreversed TC 420/424 is posted to the module

    • TC 670 if document code 18

    • Total Module Balance including the input transaction amount is less than or equal to a posted unreversed TC 71X

    • TC 670 with an unreversed TC 706/796 posted within the previous 8 cycles

    • TC 670 with an unreversed TC 670 with same amount but different date posted within the previous 8 cycle

    • TC 650 (document code 19 (EFTP)) or TC 650 (Document Code 97) with Taxpayer Information Code zero which meets the transfer criteria to the FTD module per IRC Section 5.02(5)(c)2 and IRC Section 5.02(12)(z)3

    • The input TC has significant UPC 305 Bypass Indicator with no TC posted which matches on TC, amount, and date

    • The input TC has significant TC 570 Indicator

    • The tax module being addressed has in effect any of the following freezes: -A, -F, R-, -R, -U, V-, -V

    • TC 670 with Designated Payment Codes 05/15/16/17/18

    • The input transaction is different in amount with a posted TC 706/736/756/796 by less than $10 (+ or -)

    • A posted TC 582

    Note:

    See IRM 3.12.279.48, Electronic Federal Tax Payment System (EFTPS) and Credit Card/Direct Debit Payments, and IRM 3.12.279.48.1, EFTPS Unpostable - Payments (OSPC), for procedures for EFTPS payments.

  3. UPC 305 Resolution RC 2 and 3 - Credit Transfers - (L7 Category)

    IF AND THEN
    The unpostable is a Doc Code 34,   Release using URC 0.
    The unpostable is a Doc Code 24, 48 or 58, The debit side has posted, Release using URC 0.
    The unpostable is a Doc Code 24, 48 or 58, Both sides of the transfer are unpostable, Associate the cases. The debit can be corrected per the unpostable code, correct the debit and URC 0 the credit. If the debit can not be corrected, release both the credit and debit with URC 8 notify the originator.
  4. UPC 305 Resolution RC 2 and 3 - All Others including L3 Category Most payments received involve a single payment for a single taxpayer's account. Occasionally, there may be multiple payments for a single account (Multiple payment) or a single payment may be designated for more than one account (Split payment).

  5. These payments are identified prior to processing and are coded with an M (Multiple) or S (Split). This information is identified and passed to the Remittance Transaction Research (RTR) System.

  6. The RTR Detail Screen can be researched for remittance information. See IRM 3.5.10 , Remittance Transaction Research (RTR) System. This screen contains the detailed information of each payment processed.

  7. The Detail Screen contains four sections. These include:

    • Payment information – includes Document Remittance Register Details and Endpoint Master Listing Information

    • Notes

    • Multiple/Split information

    • Images

  8. The table below provides additional instructions for resolving the unpostable condition:

    Note:

    If unable to release using URC 6 and there are no freeze codes to prevent credit from offsetting, release using URC 0. If there is a freeze code that prevents the credit from offsetting release using URC 0 and move the money with a credit transfer.

    IF AND THEN
    a. The payment was received with an IRS notice,   Release using URC 0.
    b. The balance was previously paid by a payment, offset, abatement, or credit transfer,   Release using URC 0.
    c. There is a posted or pending additional assessment equal to or greater than the unpostable amount,   Release using URC 0.
    d. Research shows the unpostable payment attempted to post to the wrong module,   Release using URC 0 and move with a credit transfer with a posting delay code if necessary or URC 6 to correct the tax module (either/or the tax period, MFT, etc).
    e. There is an open control base on the unpostable module, Or TC 971 action code 010, Release using URC 0. Input TC 570, if necessary.
    f. Research identifies a posted or pending TC 150/976/977 with a corresponding posting date,   Release using URC 6 if located in another tax module or URC 0 if located in the unpostable tax module.
    g. The payment is addressing MFT 01, research the entity module for Employment Code T, No Employment Code T and FICA was not assessed, or Employment Code T and the taxpayer has not been assessed FICA, Release using URC 0. Input TC 570. Prepare Form 3465, Adjustment Request, to Accounts Management and request the module be assessed for FICA tax. See IRM 3.13.2.5.9 , Employment Code T, for additional information on Employment Code T.
    h. The unpostable is a TC 760, Was prepared at the campus, Contact the initiator and explain the condition. Correct according to their instructions.
    i. The Status Code is other than 10 or 12 use CC INTST to check for additional interest and penalties on module. See IRM 2.3.29-1, IDRS Terminal Responses - Command Codes INTST, ICOMP and COMPA, for information on CC INTST. CC INTST indicates additional interest and penalties on module Release using URC 0.
    j. The payment money amount is in line with the payments the taxpayer has been making,   Release to post to the earliest debit module using URC 6.
    k. The payment money amount is in line with the payments the taxpayer has been making There are no debit modules URC 6 to post per date.
    l. The amount is out of line with other payments, Or there are no debit modules, Contact the taxpayer via telephone or by using a Letter 21C or Letter 320C for proper disposition of the payment. When reply is received from the taxpayer, release per taxpayers request. If no reply is received, release using URC 8 and request Rejects to forward the payment to Unidentified, if the received date of the payment is less than one year old. If the payment is more than one year old, request rejects to forward the payment to Excess Collections.
    m. The unpostable is a payment in Status 26, And a Collection assignment number is present DO NOT take any action without first contacting the Revenue Officer (RO) assigned to the case.

    Note:

    The RO by TSIGN/ZIP/STATE is available under the Who/Where tab on SERP. This listing provides the RO group assignment number, the zip codes related to it, including fax number, phone number and address.

    Follow action provided by the RO and close the unpostable appropriately .

3.12.279.64  (01-01-2015)
UPC 305 RC 4

  1. Reason Code 4 occurs when a TC 150 for Form 941 series (MFT 01), Form 1120 series (MFT 02), Form 720, Quarterly Federal Excise Tax Return, (MFT 03), Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, 0 (MFT 10), Form 944 series ( MFT 14), or Form 945, Annual Return of Withheld Federal Income Tax, (MFT 16) which is not a corrected UPC 305 attempts to post to a module where the credits claimed on the return exceed credits posted (not including TCs 610 or TCs 840) by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

    1. If a tax module is present, Master File will generate this unpostable condition.

    2. If a tax module is not present, Master File will generate a TC 599 closing code 013 which means the tax return is an unpostable 305 and the tax module is in 06 status.

  2. UPC 305 Resolution RC 4 - The resolution for Reason Code 4 consists of following the instructions in the tables below for Excess credits and Missing credits.

    Note:

    If Computer Condition Code "X" is present and a Form 8827, Credit for Prior Year Minimum Tax—Corporations, is attached release using URC 0. Do not send to Rejects for manual refund.

  3. UPC 305 RC 4 Excess Credit(s)

    IF AND THEN
    Credit(s) is more than amount claimed Within pattern, Transfer to future module. Release using URC 0 and cycle to post as necessary.
    Credit(s) is more than amount claimed Not within pattern, Release using URC 0. This will generate a "Q" freeze and send a CP 267 Computation of Tax, to the taxpayer.

    Note:

    Excess credit(s) may be returned to the taxpayer if significant hardship exists, even though there may be an unpaid assessed liability on another account or the Treasury Offset Program (TOP). Refer to IRM 21.4.4.2, Why Would A Manual Refund Be Needed?

  4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  5. Missing Credit(s) - Research IDRS, MCC transcripts and/or CC BMFOL/CC MFTRA for credit(s) claimed on the unpostable return. Payments may be on parent, subsidiary or associated EINs. Research for a different EIN. Refer to IRM 3.12.279.34, Credit Transfers and Offsets, and/or IRM 3.12.279.36, Category Code L-7 (Credit Transfers and Bad Checks).

    Note:

    Use Doc Code 34 on transfers if possible, however an R- freeze requires Doc Code 24.

    IF AND THEN
    Research shows a delinquent payment pattern,   Release using URC 0.
    Payment(s) is found, Payment(s) has refunded Transfer to the unpostable module. Release using URC 0 to post and cycle as necessary.
    Payment(s) is found, Payment(s) has not refunded Transfer to the unpostable module. Release using URC 0 and cycle as necessary.
    Credit elect is found The money is available or module contains a pending TC 841, When money is available move the credit elect with a TC 830, release using URC 0 to post and cycle as necessary.
    Credit elect is found Credit elect refunded in an earlier cycle or is no longer available and the module does not indicate a pending TC 841 Release using URC 0.
    Credit(s) is not found   Release using URC 0.

3.12.279.65  (01-01-2015)
UPC 305 RC 5

  1. Reason Code 5 occurs when Form 941, Employer's Quarterly Federal Tax Return (MFT 01), Form 944, Employer's ANNUAL Federal Tax Return (MFT 14), and Form 945, Annual Return of Withheld Federal Income Tax (MFT 16), filed by Federal Agencies (Employment Code "F" ) attempting to post to a module where the credits claimed on the return and the credits posted differ by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

  2. UPC 305 Resolution RC 5 - Research IDRS, MCC transcripts and/or CC BMFOL/CC MFTRA for credit(s) claimed on the unpostable return.

    IF THEN
    Research indicates a delinquent payment pattern, Release using URC 0.
    Credit(s) is found, Transfer to the unpostable module. Release using URC 0 to post and cycle as necessary

    Note:

    Use Doc Code 34 on transfers if possible, however a R- freeze requires Doc Code 24.

  3. If unable to locate the missing credit(s), contact the Federal coordinator at your campus to determine the appropriate action required.

3.12.279.66  (01-01-2015)
UPC 306 Adjustment/Audit Discrepancy

  1. UPC 306 RC 1 occurs when a TC 30X with Document Locator Number (DLN) blocking series of 79X–9XX, with a settlement amount field on the TC 30X does not equal ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ the tax liability of the posted return (TC 150) plus all posted adjustment transaction (TC 29X/30X) amounts.

    Note:

    Priority Code 2 or 3 will bypass this unpostable check

  2. UPC 306 RC 1 Resolution - GUF Auto-Closed URC 2 to originator.

    Reason Code Condition Resolution
    1 Occurs when a TC 30X with DLN blocking series of 790-799 or 900-999, priority code other than 2/3 the settlement amount field on the TC 30X does not equal ≡ ≡ ≡ ≡ ≡ ≡ ) the net of posted TC 150, 29X and 30X. GUF Auto-Closed URC 2 to originator.
    2 Occurs when a TC 290 or 291 attempting to post to a credit balance module frozen by TC 570 with Doc Code 54. GUF Auto-Closed URC 2 to originator.
    3 Occurs when a TC 290 with Priority Code 6 with significant amount attempts to post to a module where the posted return (TC 150) has a Math Status Code of other than "3" and TC 29X blocking series 770-789 is not posted. GUF Auto-Closed URC 2 to originator.
    4 Occurs when a TC 290 with Priority Code 6 attempts to post to a module with an unreversed TC 470 Closing Code 094 posted. GUF Auto-Closed URC 2 to originator.
    5 Occurs when a TC 291 (Blocking Series 150-199) with Priority Code 7 attempts to post to a module with an unreversed TC 470 Closing Code 094 not posted. GUF Auto-Closed URC 2 to originator.
    6 Occurs when a TC 470 with Closing Code 094 attempts to post to a module which is not under the Math Error (-G) Freeze. GUF Auto-Closed URC 2 to originator.
    7 Occurs when an input TC 29X record contains blocking series 770-789 and there is a posted unreversed TC 470 CC 094 in the module. GUF Auto-Closed URC 2 to originator.
    8 Occurs when a TC 290 for zero with Priority Code 4 attempts to post with a secondary transaction. GUF Auto-Closed URC 2 to originator.

3.12.279.67  (01-01-2015)
UPC 307 RC 1 Fiscal Month Discrepancy

  1. Reason Code 1 occurs when the input transactions Fiscal Year Month (FYM) of the Forms (in the table below), is attempting to establish a tax module but did not match the Fiscal Year Month of the Entity account.

    FORM MFT DOC CODE
    1120-C 02 03
    1120S 02 16
    1041 05 44
    1065 06 65, 67
    3520 68 83
    3520A 42 82
    8804 08 29
  2. Background Entity information-The Entity function processes Form 1128, Application to Adopt, Change or Retain a Tax Year, which are filed in accordance with specific Revenue Procedures and Internal Revenue Code Regulations. If unable to resolve the unpostable case and Command Code (CC) ENMOD contains a posted TC 053, 054, 055, 090 or 091 then reassign to Entity Unpostables.

    Transaction Code EXPLANATION
    052 This transaction code is input by the Entity function and is used to correct or reverse TC 053/054/055/058/059. If a TC 053 or TC 055 is reversed, the FYM will revert to the prior FYM. Filing Requirement Code (FRC) 1120-19 will update to FRC 1120-01. If TC 054 is reversed by TC 052, the FYM must by changed with a TC 016 to prior FYM.
    053 This transaction code is input by the Entity function, and is used to identify the accounting period changes as a result of the taxpayer filing a Form 1128, Application to Adopt, Change, or Retain a Tax Year.
    054 This transaction code is input by the Entity function, and is used to identify adoptions, changes, or retentions of tax years for certain Partnerships and S Corporations under Rev. Proc. 2002-38 and all Personal Service Corporations (PSC) with accepted FYM's.

    Note:

    If an initial return is a PSC and the tax period ending is other than 12 reassign to Entity Unpostables.

    055 This transaction code is input by the Entity function, and is used to identify adoptions, changes, or retentions of tax years for partnerships, and S corporations, making a IRC 444 back-up election.
    057 This transaction code is input by the Entity function, and is used to terminate a IRC 444 election. It is computer generated and reverses a TC 054 or TC 055.
    058 This transaction code is input by the Entity function, and is used to reject a Form 8716, Election To Have a Tax Year Other Than a Required Tax Year (IRC 444) Election for Partnerships, S Corporations, C Corporations electing to be an S Corporation, or Personal Service Corporations (PSC).
    059 This transaction code is input by the Entity function, and is used to reject a Form 1128, Application to Adopt, Change, or Retain a Tax Year .
    090 This transaction code identifies a Form 2553, Small Business Election for a Form 1120S, U.S. Income Tax Return for an S Corporation, has been approved.
    091 This transaction code identifies the termination of a Subchapter S. A Form 1120S, U.S. Income Tax Return for an S Corporation, filer must now file Form 1120, U.S. Corporation Income Tax Return.
  3. The initial return (TC 150), extension (TC 620 or 460), or payment (TC 660, 650 or 610) will NOT POST if the FISCAL YEAR MONTH (FYM) on the return, extension or payment and the MASTER FILE (MF) do not agree. If no FYM is previously established, the initial return, extension or payment will post and update the FYM on the MF to agree with the posting document.

  4. An initial return (TC 150) may unpost because a MF FYM has been created from the posting of an extension or payment. Other returns may unpost because the MF FYM has been changed by the posting of an extension or payment. Update the MF FYM to agree with the initial return or to agree with the return if the FYM matches the posted return filing history and transfer any credits claimed.

  5. If an extension for the unpostable return appears to be posted to an incorrect FYM, the tax examiner must request the extension from Files to verify that it posted correctly. If not posted correctly input TC 460 with correct tax period, dates, and DLN code. (Use the postmark date or IRS date stamp for the transaction date.) This will allow the correct assessment of the penalty and interest when the original return (TC 150) posts. For an example on how to input TC 460 see IRM 3.12.212,Applications for Extension to File Tax Returns.

  6. The transactions listed below will NOT POST if the FYM on the MF does not agree.

    • TC 150, Form 1120-S, U.S. Income Tax Return for an S Corporation, Doc Code 16, will not post and update the MF FYM.

    • MFT 02 ABLM 400 Code will not post and update the MF FYM.

    • TC 150, Form 1120-FSC, U.S. Income Tax Return of a Foreign Sales Corporation, Doc Code 07, with a TC 060 posted to the MF.

    • TC 620, Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns, with a CCC W (change in accounting period) unless a TC 054 or TC 055 is posted to the MF.

    • MFT 68, Form 3520, Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts, with an EIN will not post and update the Master file FYM.

    • TC 141 or TC 142 Delinquency Notices.

    • TC 930 or TC 932 (Push Code, awaiting the posting of the return).

    • TC 940 or TC 942 (Strike Force Control)

  7. The only types of trusts eligible to be on a fiscal year end are:

    • IRC 501(a) type trusts,

    • Charitable trust described in IRC 4947(a)(1),

    • Grantor type trusts.

    Reminder:

    Ensure that MFT 05, Form 1041, U.S. Income Tax Return for Estates and Trusts, are one of the three types of trusts eligible for a fiscal year end before updating the MF FYM.

    Note:

    If the campus previously posted a return incorrectly to a fiscal year end, other than the entities identified above, and the taxpayers current year return indicates a calender year ( taxpayer conforming to FYM 12), accept the return and input a TC 016 to correct the FYM. Release the unpostable using URC 0 and cycle as necessary.


    Note:

    An Estate can choose to file an initial return for any FYM. In order to change their FYM they must file a Form 1128 ,Application to Adopt, Change, or Retain a Tax Year. This includes even if the Estate is changing to a Fiscal Year Month of December (12).

  8. UPC 307 Resolution RC 1 -If the unpostable document is a Tax Reform Act (TRA) return or extension follow the instructions in IRM 3.12.279.67.

  9. Use URC 6 to release the non-taxable returns listed below:

    MFT FORM DOC CODE
    02 1120S 16
    06 1065 65
    15 8752 23
    36 1041A 81
    37 5227 83
    44 990PF 91
    50 4720 71
    67 990 90, 93
    67 990EZ 09, 92
    77 706GS(T) 29
    78 706GS(D) 59
  10. Change of Accounting Period is present - Evidence of a change in accounting period is:

    1. A statement that the tax period is being changed in compliance with a section of the Internal Revenue code or tax regulations.

    2. The short period return is to permit future returns being filed with a parent corporation.

      Example:

      Form 1120, U.S. Corporation Income Tax Return, consolidated return.

      .

    3. A copy of an approved Form 1128, Application to Adopt, Change, or Retain a Tax Year, with permission to change accounting period, or Form 8716, Election To Have a Tax Year Other Than a Required Tax Year, or a notice/letter stating they are allowed to file with an approved FYM is attached.

    4. A statement that the taxpayer has received permission to change their accounting period. Reassign to Entity Unpostables for a determination of the correct FYM.

  11. When UPC 307 RC 1 unposts due to a problem with the return other than TRA use the following table to resolve the unpostable condition:

    IF AND THEN
    a. The initial return,   Input TC 016. Transfer any posted credits and release using URC 0 to post and cycle as necessary.

    Note:

    For Trusts see IRM 3.12.279.67.

    b. The final return,

    Note:

    On a final return if the tax period month and year is later than the received date (future return) the tax period should be one month prior to the received date.

    CCC F is not present on CC TXMOD, Input TC 016 to change the FYM .

    Note:

    If credits do not need to be transferred, a TC 016 to change the FYM is not required.

    Transfer any posted credits, release using URC 6, to add the CCC F and cycle as necessary.
    c. An amended return, research for original posted TC 150, Original TC 150 is found, Release using URC 6 or 8. Post amended return to the original TC 150 tax period.
    d. An amended return, research for original posted TC 150, Original TC 150 is not found, Input TC 016 to match amended return tax period. Release using URC 0, cycle as necessary.
    e. A Code and Edit or transcription error is present, The unpostable is a return, Release using URC 6 for non taxable returns or URC 8 for taxable returns.
    f. The return is filed under the 52-53 week rule, Tax periods reported under the 52-53 week rule may end not more than 6 days before, and not more than 3 days after, the end of a month and the resulting tax year is not more than 53 weeks.

    Example:

    If the tax period ending date is not more than 3 days after the beginning of the month, enter the previous month (i.e., October 3, use the numeric designation for September, YY09).

    Example:

    If the tax period ending date is not more than 6 days before the end of the month, enter the month shown (i.e., October 25, use the numeric designation for October, YY10).

    Correspond with Letter 319C.

    Note:

    Include the following selective paragraph (If you don't respond, we will consider your return invalid and you will not have fulfilled your filing requirements.)

    g. The return is for more than 12 months or 53 weeks,   Correspond with Letter 319C.

    Note:

    Include the following selective paragraph (If you don't respond, we will consider your return invalid and you will not have fulfilled your filing requirements.)

    h. Form 1120-F, U.S. Income Tax Return of a Foreign Corporation, with FRC 06 or Form 1120-FSC, U.S. Income Tax Return of a Foreign Sales Corporation, with FRC 15,   Reassign to OSPC Entity Unpostable Team.

    Note:

    Any Campus other than Ogden must send Letter 86C to the taxpayer.

    i. Form 1120-F, U.S. Income Tax Return of a Foreign Corporation, or Form 1120-FSC, U.S. Income Tax Return of a Foreign Sales Corporation, has a remittance,   Release using URC 8. Request Rejects remove money ( Form 3244, Payment Posting Voucher) and post to MF FYM. Request Rejects forward the return to the Entity Team.

    Note:

    Any Campus other than Ogden must send a Letter 86C to the taxpayer.

    j. Full year return or short period return, trying to permit future returns being filed with a parent corporation,   Input TC 016 and transfer any posted credits. Release using URC 0 to post and cycle as necessary.
    k. A Form 1041, U.S. Income Tax Return for Estates and Trusts for an Estate with Form 1128, Application to Adopt, Change, or Retain a Tax Year, attached. Research CC ENMOD for a posted or pending FYM change, If the FYM has been changed or is pending and matches the unpostable document, input URC 0 to post and cycle as necessary. If the FYM has not been changed, reassign to Entity Unpostables.
    l. A Form 1041, U.S. Income Tax Return for Estates and Trusts, and taxpayer indicates it has filed an Application for Benefits Under section 443(b)(2)   Release using URC 8. Request Rejects to cancel the DLN and route to Accounts Management to be processed as a claim.
    m. A Form 1041, U.S. Income Tax Return for Estates and Trusts, for a Trust that adopts the calendar year as required by section 645 is not required to file Form 1128, .Application to Adopt, Change, or Retain a Tax Year   Enter TC 016 to change the FYM if required, input URC 0 and cycle if necessary.
    n. The entity is a Tax-exempt trust or grantor trust under Revenue Ruling 90-55, or 1990-2 C.B. 161 and is required to file Form 1128, Application to Adopt, Change, or Retain a Tax Year, to request a change in tax year.

    Note:

    If the unpostable return is a Form 1041-QFT (located in the United States can only be processed at CSPC or a foreign Country or U.S. Possession processed at OSPC only) or a grantor trust and research indicates the FYM on the Entity tax module and the return do not match coordinate with Entity Unpostables.

    Research CC ENMOD for a posted or pending FYM change, If the FYM has been changed or is pending and matches the unpostable document, input URC 0 to post and cycle as necessary. If the FYM has not been changed reassign to Entity Unpostables.
    o. The return and/or attachment is missing the tax period, if the received date of the return is in line with the Master File tax period,   Release using URC 6 or 8 to post to the master file FYM.
    p. Electronically filed returns have unposted to FYM 12 due to systemic error, The taxpayer filing history on CC BMFOL matches the FYM on CC ENMOD and there is no indication of an FYM change on the document, Release using URC 6 or 8 to post to master file FYM.
    q. The return and/or attachment is missing the tax period, and received date of the return is not in line with Master File tax period, Master File indicates there is a consistent tax year filing history, Release using 6 or 8 to post to master file FYM.
    r. The return is a full year return, The tax period begins more than 3 days after the beginning of the month or ends more than 6 days before the end of the month and none of the above conditions apply, Correspond with the taxpayer using the Letter 319C.

    Note:

    Include the following selective paragraph (If you don't respond, we will consider your return invalid and you will not have fulfilled your filing requirements.)

    s. The return and/or attachment is missing the tax period, and the received date of the return is not in line with Master File tax period, Master file indicates there is a inconsistent tax year file history, Check for previous correspondence attached.
    t. There is an indication that Rejects has already corresponded with the taxpayer and a reply is not attached to the return,   Input TC 016 to change the FYM to the taxpayer's required tax period, if necessary, close the unpostable with URC 8.

    Example:

    The taxpayer has filed FYM 12 for years. CC ENMOD indicates FY 09 and the TC 150 indicates tax period ending 06. No Reply to correspondence. Change the FYM back to FY 12. URC 8 and request Rejects to cancel the Document Locator Number (DLN) and send to Files.

    u. None of the above apply, The unpostable is a return Correspond with the taxpayer using the Letter 319C.

    Note:

    Include the following selective paragraph (If you don't respond, we will consider your return invalid and you will not have fulfilled your filing requirements.)


  12. When UPC 307 RC 1 unposts due to a problem with the return and a reply is received from correspondence with the taxpayer use the following table to resolve the unpostable condition:

    IF AND THEN
    The taxpayer indicated the tax period on the return was in error, The reply was received prior to the return due date Release using URC 6 or 8 to post to Master File tax period.
    The taxpayer indicated the tax period on the return was in error, The reply was received after the return due date Edit the correspondence received date on the edit sheet, if used. If the edit sheet is not used, on the applicable return edit the CRD in the lower left hand corner of the return. Release using URC 8 and request Rejects post the return to the Master File tax period and enter the CRD.
    The taxpayer provides verification of a change in accounting period,   Reassign to Entity Unpostables.
    The taxpayer does not have permission for a change in accounting period, The unpostable is a return, Reassign to Entity Unpostables.
    No reply, The unpostable is a return, Input TC 016 to change the FYM to the taxpayers required tax period, if necessary. Close the unpostable with URC 8. Request Rejects cancel the DLN.
  13. When UPC 307 RC 1 unposts due to a problem with the extension use the following table to resolve the unpostable condition:

    IF AND THEN
    a. The initial extension   Input TC 016. Transfer any posted credits and release using URC 0 to post and cycle as necessary.

    Note:

    For Trusts see IRM 3.12.279.67.

    b. The Final Extension   Input TC 016 to match Final FYM. Transfer any posted credits. Release using URC 0 and cycle as necessary.
    c. A Code and Edit or transcription error is present on the extension, Ensure the extension date is correct, Release using URC 6 to the correct tax period.
    d. A Code and Edit or transcription error is present on the extension, The extension date is not edited correctly, URC 8 and request Rejects to cancel the DLN and enter the correct extension date and reprocess the extension.
    e. The unpostable is a TC 620 with a Code and Edit or transcription error   Release using URC 6 with the correct tax period.
    f. Full year or short period extensions, attempting to permit future returns being filed with a parent corporation,   Release using URC 6 to the correct FYM and add CCC "W" if the extension is a TC 620. Input TC 016 if transferring credits and cycle as necessary.
    g. None of the above apply, The unpostable is an extension Correspond with the taxpayer using Letter 3699C.

    Note:

    Include the following selective paragraph (Please send this letter with the information requested to the address show at the top of the first page within 30 days so we can complete the processing of your extension. If we do not hear from you your extension may be denied.)

    h. No reply to correspondence on an extension,   Input URC 8 and request Rejects to input CCC L and change the tax period to agree with Master File.
  14. If the taxpayers reply to correspondence is received after the unpostable has been closed use the following table to determine the appropriate action necessary.

    IF AND THEN
    a. The return has been canceled,   Input CC ERINV to determine if the return is located in the Reject function.
    b. The return is located then contact the Reject function, Request Rejects to clear the case from their inventory without canceling the DLN, Hold the late reply while the return is being processed and becomes unpostable again. Associate the return with the late reply. The corrective action will be determined on a case by case basis according to the taxpayers reply.
    c. The return is NOT located using CC ERINV,   Input CC ESTABDO to request the return from Files. Hold the late reply until the return is received from Files. The corrective action will be determined on a case by case basis according to the taxpayers reply.

    Caution:

    Additional correspondence may be necessary to request a copy of the return, otherwise no further action can be taken.

    d. The reply is a Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns,   Route to Accounts Management using Form 3465, Adjustment Request. Notate attached correspondence received.
  15. Use the following table to resolve UPC 307 RC 1 All others -

    IF THEN
    There is a TC 590 or 599 with a closing code Release using URC 6 and post to the FYM on master file.
    There is a TC 59X (other than 590–599 CC 017), Release using URC D.
    Doc Code 14, 49, or 77 (other than 59X) GUF Auto-Closed URC 2 to originator.
    Doc Code 54 with TC 29X, Release using URC 2 to the originator.
    Doc Code 24 or 48 - Debit side, URC 6 or 8 to reverse credit. Open a control to the preparer.
    Doc Code 24 or 48 - Credit side, Research to determine the taxpayers correct tax period and input TC 016 if appropriate. Release by using URC 0. If unable to determine the correct tax period after all research has been exhausted, URC 6 or 8 to post credit back to the debit. Open a control to the preparer.
    Doc Code 34 - Debit side, Research to determine if the credit transfer is addressing the correct tax period. If the tax period is incorrect, URC 6 to correct. If unable to URC 6 or determine the correct tax period after all research has been exhausted, URC 2 to the originator.
    Doc Code 34 - Credit side, Research to determine the taxpayers correct tax period and input TC 016 if appropriate. Release by using URC 0. If unable to determine the correct tax period after all research has been exhausted release using URC 6 or 8 to reverse. Open a control to the preparer.
    Doc Code 58 Research to determine the taxpayers correct tax period and input TC 016 if appropriate. Release using URC 0. If unable to determine the correct tax period after all research has been exhausted URC 2 to the originator.
    TC 370 Doc Code 52 - there is an input error, Release using URC 6.
    TC 370 Doc Code 52 - there is no input error, Input TC 016, release with URC 0. Also, if the TC 370 is for a prior year, input a TC 016 to change back to the Master File tax period with a Posting Delay Code of 1.
    TC 610/670 Doc Code 70 or 76 - Post payment to Master File FYM using URC 6.
  16. Returns and Extensions affected by the Tax Reform Act of 1986 (TRA) - Correct any Code and Edit or transcription errors, release using URC 6 or 8, as appropriate.

  17. TRA Provisions are listed below:

    • Tax Regulation 1:442–1 (a) or (b):

    • Rev Procedure 2002-38

    • Grandfather Fiscal Year (for 1987 only)

    • Section 444

    • Section 806 of TRA of 1986

    • Form 1065 (Common Trust Fund)

  18. Corporate returns are filed on a fiscal year (months 01-12) which the taxpayer determines. A small business corporation, a personal service corporation and a life insurance company, must use a December 31 tax year unless certain requirements are met.

    1. Once the fiscal month is determined (return filed), the taxpayer can only change it, if they meet certain criteria or on a Form 1128, Application to Adopt, Change, or Retain a Tax Year, or Form 8716, Election To Have a Tax Year Other Than a Required Tax Year, (Section 444 only allows the FY to be Sept., Oct., or Nov.).

      Note:

      Section 444 applies only to Form 8716, Election To Have a Tax Year Other Than a Required Tax Year, (TC 055 or TC 054) if any other FY is present reassign to Entity Unpostables.

    2. Never change a fiscal month on an entity on the BMF unless the taxpayer has explained the reason for the change and it is permissible by law. If after research you can not determine if the taxpayer had the authority to change the FYM reassign to Entity Unpostables.

  19. If the taxpayer quotes any other reason for changing their fiscal year reassign to Entity Unpostables.

3.12.279.68  (01-01-2015)
UPC 307 RC 2

  1. Reason Code 2 occurs when any transaction except TC 421 or 424 with SPC 039, source code 60 and Employee Group Code is 1000/2000 and is attempting to open a module whose period ending is greater than 23C date plus 18 months.

  2. UPC 307 Resolution RC 2 - The following table provides instructions for resolving UPC 307 RC 2:

    IF THEN
    The unpostable is a payment, Release using URC 6 or 8 to the earliest debit module.
    The unpostable is a payment with no debit module, Release using URC 6, to post per date.
    The unpostable is a payment with no Accounting period, Input TC 016, release using URC 0, to post and cycle as necessary.
    The unpostable is not a payment, Release with URC 8 and request Rejects to route to the originator.

3.12.279.69  (01-01-2015)
UPC 307 RC 3

  1. Reason Code 3 occurs when a TC 660 (estimated tax payment) for MFT 05, Form 1041, U.S. Fiduciary Income Tax Return (for Estates and Trusts) which is not establishing the first MFT 05 tax module, has a tax period month of other than 12, and does not match the Entity Fiscal Month.

  2. UPC 307 Resolution RC 3 - Release using URC 6 and post to the tax period on Master File.

3.12.279.70  (01-01-2015)
UPC 307 RC 7

  1. Reason Code 7 occurs when a TC 150 with Computer Condition Code Y or TC 620 with Condition Code W not matching on entity Fiscal month with input FYM other than 12 attempting to post with TC 054/055 posted.

  2. UPC 307 Resolution RC 7

    IF THEN
    Check for transcription or coding error, If found correct using URC 6.
    A final return (TC 150), Release using URC 8. Instruct Rejects to delete CCC "Y" and re-input with CCC "F" .
    Extension (TC 620) with change in accounting period box marked or a final, Input TC 016. Release using URC 0 and cycle if necessary.
  3. All others, reassign to Entity Unpostables.

3.12.279.71  (01-01-2015)
UPC 307 RC 8

  1. Reason Code 8 occurs when the input fiscal month of the TC 150 for MFT 02, Doc Code 07 (Form 1120-FSC, U.S. Income Tax Return of a Foreign Sales Corporation) did not match entity FYM, TC 060 is posted but its effective date is greater than the tax period on input.

  2. UPC 307 Resolution RC 8 - reassign to Entity Unpostables.

3.12.279.72  (01-01-2015)
UPC 307 RC 9 OSPC Only

  1. The input fiscal month of Transaction Code (TC) 150 for Master File Tax (MFT) 68, Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Foreign Gifts, does not match the entity Fiscal Year Month.

  2. UPC 307 Resolution RC 9 - URC 8 request Rejects to change the tax period to agree with the Fiscal Year Month on Master File.

3.12.279.73  (01-01-2015)
UPC 308 Electronic Media, Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return

  1. The following table provides instructions for resolving UPC 308.

    Reason Code Condition Resolution
    6 Occurs when MFT 10, TC 150, if the net of previously posted Data Processing (DP) Adjustment Blocking Series 400–439 is not zero. GUF Auto-Closed URC 8 to Rejects, nullify area code 02.

3.12.279.74  (01-01-2015)
UPC 309 RC 1 Tax Period/Master File Tax (MFT) Mismatch

  1. UPC 309 RC 1 occurs when an input transaction attempts to establish a tax module and does not match on MFT code and tax period.

    Exception:

    TC 920 (which is dropped)

    Exception:

    TC 583 with Special Valuation Code (SVC) 1 for MFT's 02/05/06

    Exception:

    TC 973, or TC 971 A/C 40/41 Attempting to establish MFT 01/16.

  2. UPC 309 Resolution RC 1

  3. If pre-journalized money amount is zero (0), GUF Auto-Close URC 2 to originator.

  4. All others, verify the MFT, Tax Period and Transaction Code (TC) then use the following table to resolve the unpostable condition.

    IF AND THEN
    Incorrect,   Release using URC 6, 8, or 1, as appropriate. If Doc Code 34 input URC 2 to the originator.
    Incorrect, Doc Code is 24, 48, or 58, Release using URC 6 or 8 to wash out credit and notify originator of the action taken.
    Incorrect, Doc Code is 87, Release using URC 8 and route to Dishonored Check function.
    Incorrect, Is a TC 720/740 and the Doc Code is 45, URC 1, nullify code 41 to Accounting.

    Reminder:

    Always prepare Form 3245, Posting Voucher - Refund Cancellation or Repayment, when nullifying to Accounting.

    Incorrect, Doc Code 45, URC 1, nullify code 41 to Accounting.

    Reminder:

    Always prepare Form 3245, Posting Voucher - Refund Cancellation or Repayment, when nullifying to Accounting.

    Incorrect, TC 690, Release using URC 8 and request payment be sent to Unidentified.
    TC 694 for MFT 13 with a DPC 47/48   Release using URC 6, change the TC 694 to a TC 670, and post to the earliest debit module if tax class is compatible. Otherwise release using URC 8 and request Rejects to renumber to the correct MFT, tax period and post as a TC 670.
    MFT 13 ( Form 8278, Computation and Assessment of Miscellaneous Penalties Non-Return Related Civil Penalties). See IRM 3.12.279.204, UPC 497 RC 6 Invalid User Fee Data, for additional instructions on Installment Agreements. TC 694 Input TC 971 with action code 082 for original ($105.00) payment or 083 for reinstated ($45.00) payment. Release using URC 0, cycle as appropriate.

3.12.279.75  (01-01-2015)
UPC 311 RC 1 Account Transfer

  1. Reason Code 1 occurs when an input transaction coded other than TC 370 (Doc Code 51) with secondary TC 402 attempts to post to a tax module whose status is 29 (Account Transferred Out of MF).

    Note:

    An account transfer is a means of transferring an account between master file accounts when limitations within the system will not allow resolution of the account.

  2. UPC 311 Resolution RC 1 - The following table provides instructions for resolving UPC 311 RC 1:

    IF AND THEN
    The unpostable is a TC 740 with blocking series" 66666"

    Note:

    Refund checks not cashed within 12 months of issue date are considered expired checks and are identified by a TC 740 Blocking Series 66666.

      Release using URC 1 nullify Area code 41 and route to Revenue Accounting.
    The unpostable is not addressing the correct module,   Release using URC 6, 8 or 1, as appropriate.
    The unpostable is addressing the correct module, Research locates a posted or pending TC 402, Release using URC 0 and cycle to post after TC 402.
    The unpostable is addressing the correct module, Research does not locate a posted or pending TC 402, Release using URC 2 (route to the originator), or 8 (renumber to the correct MF), as appropriate.
    The unpostable is MFT 46,   Reassign to EO Entity.

3.12.279.76  (01-01-2015)
UPC 311 RC 2 Account Transfer Out

  1. Reason Code 2 occurs when an input TC 971 AC 745 through the use of REQ77 (previously TC 400) attempts to post to a tax module and the Status is 29.

  2. These unpostable Transfer Out requests include but are not limited to the following:

    • Assessment to be moved from one period or TIN to another

    • Offer-In-Compromise (Split Assessment)

    • Bankruptcies

    • Reversal of Erroneous Abatements

    • Duplicate Assessments on Master File for Master File Tax Code (MFT) 55

    • Non-Master File to Master File

    • Program problems

  3. UPC 311 Resolution RC 2 - Research to determine if the unpostable is addressing the correct module using the following table:

    IF THEN
    Not addressing the correct module, Change the tax period or MFT, as applicable. Release using URC 6
    Addressing the correct module, Release using URC 8. Request Rejects cancel the Document Locator Number (DLN) and route to Accounting.

3.12.279.77  (01-01-2015)
UPC 311 RC 3 Account Transfer Out

  1. TC 971 AC 745 will unpost if the AIMS indicator (-L Freeze) is on.

  2. UPC 311 Resolution RC 3 - release using URC 8. Request Rejects cancel the Document Locator Number (DLN) and route to originator.

3.12.279.78  (01-01-2015)
UPC 311 RC 4

  1. TC 971 AC 745 will unpost if there is no return in the module.

  2. UPC 311 Resolution RC 4

  3. Auto-Closed URC 2 to originator.

3.12.279.79  (01-01-2015)
UPC 311 RC 5

  1. TC 370 carrying secondary TC 400.

  2. Auto-Closed URC 2 to originator.

3.12.279.80  (01-01-2015)
UPC 311 RC 6

  1. TC 971 AC 745 will unpost if the module is in credit balance.

  2. The following table provides instructions for resolving the unpostable condition.

    IF THEN
    Pending transaction creates a zero or debit balance module and will allow TC 971 AC 745 to post, URC 0.
    All others, URC 8 to Rejects to cancel DLN and route document to Originator.

3.12.279.81  (01-01-2015)
UPC 312 TC 530 Uncollectible Account - Auto Closed

  1. This unpostable condition occurs when a TC 530 is attempting to post with a Form 1120, U.S. Corporation Income Tax Return, filing requirement of 02 or a Form 1065, U.S. Return of Partnership Income, filing requirement of 06. The following table provides instructions for resolving this unpostable:

    Reason Code Condition Resolution
    1 Occurs when a TC 530 with Closing Code 008 attempts to post to an account with open Form 1120, U.S. Corporation Income Tax Return, or Form 1065, U.S. Return of Partnership Income, Filing Requirements. Auto-closed URC D.
    2 Occurs when a TC 986 with Combined Annual Wage Reconciliation (CAWR) status/closing code 031, 032, 033, 034, 094, 095, or 096 attempts to post to a CAWR module in a BMF account where the entity 52 switch is significant of the 2 or 4 bit (TC 530 closing code is 007 or 010) of the entity CC 053 indicator is significant. Auto-closed URC 2 to CAWR.
    3 Occurs when a TC 986 with CAWR Status/Closing Code of 091 if there is a Status/Closing Code of 040, 041 or 091 anywhere in the Status History Section. Auto-closed URC 2 to the originator.
    4 Occurs when a TC 530 Closing Code 017/018/019 attempting to post to a tax module that does not contain a TC 971 AC 365/366. Auto-closed URC 2 to the originator.

3.12.279.82  (01-01-2015)
UPC 313 RC 1 No Related Transaction

  1. UPC 313 Reason Code 1 occurs when an input transaction failed to find its related transaction posted to the tax module with the same MFT Code and tax period.

  2. The following table provides a list of input transaction codes and the related transaction (secondary) that is not already posted:

    Input TC
    (attempting to post)
    Valid Doc. Code TC (not posted) Valid Doc. Code
    023 77 024 77
    052 63 053, 054, 055, 058, 059 63, 77, 64, 63
    061 63 060 63
    062 63 060, 063, 064, 065 63
    065/066 63 060 63
    071, 072   070  
    073   071  
    074, 077   076  
    075   074  
    079   078  
    083   082  
    085   084  
    087   086  
    091 53 090 53
    092 53 090, 093, 095, 097 53
    095 53 090 53
    096 53 090 53
    101   100  
    103   102  
    131, 824   130  
    149   148  
    161   160, or 166  
    162   160, or 161  
    171   170, or 176  
    181   180, 186  
    191   190, 196, 336  
    241   240, 246  
    271   270, 276  
    272   270, 271  
    281   280, or 286  
    294   295, or 305  
    321   320  
    235   234, 238  
    304   295, or 305  
    342   340, 341  
    351   350  
    361   360  
    428   420, 424  
    451   450  
    462   460  
    472 CC 091   470 CC 091  
    472 CC 092   470 CC 092  
    472 CC 094   470 CC 094  
    472 CC 095   470 CC 095  
    472 CC 097   470 CC 097  
    472 CC 098   470 CC 098  
    472 CC 099   470 CC 099  
    472 CC not equal to 091, 094, 095, 099 24, 48, 77 470 CC not equal to 091, 094, 095, 099 77
    475   474, 478  
    481, 482, 483   480  
    488   150  
    495   494  
    521, 522 CC 06X   520 CC 06X

    Note:

    CC must match

     
    521, 522 CC 073,   520 CC 073, 076, 077  
    521, 522 CC 076,   520 CC 076,  
    521, 522 CC 077,   520 CC 077,  
    521, 522 not equal to CC 081, 085, 086, 087, 088, 089 77 520 not equal to CC 081, 085, 086, 087, 088, 089 77
    521, 522 CC 081   520 CC 081  
    521, 522 CC 085   520 CC 085  
    521, 522 CC 086   520 CC 086  
    521, 522 CC 087   520 CC 087  
    521, 522 CC 088   520 CC 088  
    521, 522 CC 089   520 CC 089  
    531, 532   530  
    535   534  
    539   538  
    571/572 77 570 09, 10, 11, 12, 17, 18, 21, 22, 24, 26, 27, 48, 58, 77,
    592 14, 49 590,591, 592, 593–599 14, 49
    611, 612 19, 24, 34, 58, 87 610, 976, 150 (Remittance) 03, 05, 06, 08, 09, 10, 11, 12, 13, 14, 16, 17, 18, 19, 20, 21, 22, 24, 25, 26, 33, 34, 38, 40, 41, 42, 43, 44, 46, 58, 65, 70, 71, 76, 81, 83, 90, 91, 95,
    621, 622 19, 24, 34, 58, 87 620 04, 17, 19
    632, 637   636, 630  
    641, 642 19, 24, 34, 58, 87 640 17, 18, 19, 24, 34, 58
    651, 652 19, 24, 34, 87 650 19, 24, 34
    661, 662 19, 24, 34, 58, 87 660, 430 (Remittance) 17, 19, 20, 24, 34, 58, 61
    671, 672 19, 24, 58, 87 670 17, 18, 19, 24, 34, 58
    679   678  
    681, 682   680  
    691, 692   690  
    694 (except DPC 50/51)   360  
    695   694  
    701 24 706  
    702 24, 58 700 24, 58
    712 48 710, 716 48, 58
    720 45, 48 840, 843, 846 45
    721, 722 45, 48 720 45, 48
    731   736, 756  
    732 24, 58 730 24, 58
    740 45 840, 843, 846 45
    742 45 740 45
    762   760  
    767 Ref # 000 47, 54 766 Ref # 000 47, 54
    767 Ref # 299 47, 54 766 Ref # 299 47, 54
    767 Ref # 339 47, 54 766 Ref # 339 47, 54
    767 MFT 08 CRN 3XX 47, 54 766 MFT 08 - same CRN 47, 54
    771 48 770, 776  
    772 45, 47, 48, 51, 54 770, 776  
    780 77 150 (except MFT 13) and 480  
    781, 782, 788   780  
    792   790, 796  
    802   800  
    807   806  
    821 24 826  
    822 24, 58 820 24, 58
    832 48 830, 836 48
    841 45, 48 840, 843, 846 45
    842   846  
    843 45 841 45, 48
    844 with zero memo amt. 77 840, 846 45
    844 with memo amt. 77 840/846 matching TC 844 on date 45
    845 77 844 77
    850   77X  
    851   856  
    852   850  
    897   896 (TC 897 with matching Agency Code and Subagency)  
    911   910  
    912   914  
    915   916, 918, 150  
    917   916  
    919   918  
    932   930  
    961 (RAF)   960 (RAF) (Send to print and drop)  
    971 AC 01, 02 77 150/976  
    971 AC 77   971 AC 76  
    971 AC 94   971 AC 93 (XREF TIN, MFT and TXPD)  
    971 AC 98   971 AC 99  
    972 AC 31   971 AC 31  
    972 AC 32   971 AC 32  
    972 AC 33   971 AC 33  
    972 AC 34   971 AC 34  
    972 AC 35   971 AC 35  
    972 AC 37   971 AC 37  
    972 AC 38   971 AC 38  
    972 AC 47   971 AC 47  
    972 AC 54   971 AC 54  
    972 AC 82   971 AC 82  
    972 AC 83   971 AC 83  
    972 AC 84, 85   971 AC 84, 85  
    972 AC 86 77 971 AC 86 (with zero ending date) 77
    972 AC 87 77 971 AC 87 (with zero ending date) 77
    972 AC 88   971 AC 88  
    972 AC 93   971 AC 93 (XREF TIN, MFT and TXPD)  
    972 AC 220   971 AC 220  
    972 AC 350   971 AC 350  
    972 AC 351   971 AC 351  
    972 AC 352   971 AC 352  
    972 AC 353   971 AC 353  
    972 AC 330   971 AC 330 (XREF TIN and secondary date)  
    972 AC 360   971 AC 360 (XREF TIN)  
    972 AC 469   971 AC 469  
    972 AC 850   971 AC 850  
  3. UPC 313 Resolution RC 1 - Use the following table in conjunction with IRM 3.12.279.34, Credit Transfers and Offsets, IRM 3.12.279.35, Refunds, Erroneous, Canceled or Undeliverable, and IRM 3.12.279.36, Category L-7 (Credit Transfers and Bad Checks), to resolve the credit transfer unpostable condition:

    Note:

    For document codes 24 and 48, do not correct the MFT or tax period. This creates a bad audit trail for future reference.

    IF AND THEN
    a. The Doc. Code is 34, The date is incorrect, URC 6 to correct the date.
    b. The Doc. Code is 34, Unposts for any other reason, Release using URC 2 and route to the originator.
    c. The unpostable is due to a TC 821, With no corresponding TC 826 and the TC 821 is attempting to reverse a TC 820, URC 6 and change the TC 821 to a TC 822.
    d. The unpostable is due to a TC 821, With no corresponding TC 826, URC 6 and change the TC 821 to a TC 700.
    e. The unpostable is due to a TC 832, With no TC 830, URC 6 and change the TC 832 to a TC 710.
    f. The Doc. Code is 24, 48 or 58, The related TC is located in the unpostable module, and the other side of the transfer is posted correctly, URC 6 to correct the transaction.
    g. The Doc. Code is 24, 48 or 58, The related TC cannot be located in the same module, or the other side of the transfer is not posted correctly, Take the necessary action to reverse the credit and notify the originator of the action taken.
    h. The Doc. Code is 24 or, 48, and both the debit and credit side are unpostable, After researching each side individually, both sides can be posted correctly, Release both cases using URC 6.
    i. The Doc. Code is 24 or, 48, and both the debit and credit side are unpostable, After researching each side individually, both sides cannot be posted correctly, Release using URC 8 to wash the debit and credit. Notify the originator of the action taken.
    j. The Doc. Code is 51,   Contact the originator and explain the action(s) needed. URC 8 and request Rejects change the transaction.
    k. The Doc. Code is 51, The unposted TC reversal does not have a matching TC, Release using URC 8, request Rejects to suspend the document and forward to Accounting for resolution.
    l. The transaction code is a TC 971 or TC 972,   Auto-close URC 2 and route to the originator.
    m. The transaction code is a TC 961 or a TC 962,   Auto-close, URC 2 to CAF.
    n. The Doc Code 77 is a TC 521,   URC 2 to the originator.
  4. If the transaction code is a TC 720 (Refund Repayment), TC 740 (Undeliverable Refund Check Redeposited) or TC 841 (Cancelled Refund Check Deposited), research CC BMFOL to determine if the transaction is addressing the correct module, then use the following table to resolve the unpostable condition:

    IF AND THEN
    The TC 840 or 846 is located in another module with the same money amount,   Release using URC 6 or 8 to change the tax period or MFT.
    The TC 840 or 846 is located in another module There is a discrepancy in the unposted money amount and the TC 720/740 amount,

    Note:

    See IRM 21.4.3.4.3, Undeliverable Refund Checks.

    Complete Form 3245, Posting Voucher - Refund Cancellation or Repayment, release using URC 1 with nullifier 41 and route the case to Accounting.
    Other than a money discrepancy Unable to resolve the case, Release using URC 1 with nullifier 41 and route the case to Accounting.
  5. If Doc Code 87 (Form 2287 - Dishonored Check Posting Voucher) – research to determine if the transaction is addressing the correct module, then use the following table to resolve the unpostable condition:

    IF THEN
    The date, TC or tax period is incorrect, Release using URC 6.
    The money amount is incorrect, Release using URC 8. Request Rejects to route to the Dishonored Check Function.
  6. If the transaction is a TC 694 and the Designated Payment Code is 47/48, release using URC 6, change the TC 694 to a TC 670, and post to the earliest debit module if tax class is compatible. Otherwise release using URC 8 and request Rejects to renumber to the correct MFT, tax period and post as a TC 670.

  7. If the transaction is a TC 694 and the Designated Payment Code (DPC) is not present then release using URC 8 and request Rejects to renumber to the correct MFT, tax period and post as a TC 670. Notate for Rejects to input with DPC 50 for the original installment agreement or DPC 51 for a reinstated installment agreement.

3.12.279.83  (01-01-2015)
UPC 313 RC 2

  1. Reason Code 2 occurs because there is a non "G" coded TC 150 with no remittance and a posted TC 611 without a posted TC 150 or 610.

  2. UPC 313 Resolution RC 2 - Research all modules for TC 610 with same money amount.

    IF AND THEN
    Found,   Transfer the TC 610 to the unpostable module and release using URC 0, cycle as necessary.
    It can be determined that the TC 611 posted in error   Input Form 2424, Account Adjustment Voucher, to debit the TC 610 module with a TC 611, and a secondary TC 280, and credit the unpostable module with a TC 610.
    A bad check penalty (TC 280) has posted to the unpostable module,   Prepare a Form 3465, Adjustment Request, and route to Accounts Management requesting abatement of the bad check penalty. Release using URC 0 to post and cycle as necessary.
    A TC 611 is erroneously posted to the module Research does not locate a TC 610, but does locate a TC 670 for the same amount, Reverse the TC 670 with a TC 672. Use TC 610 to post credit to the modules. Release using URC 0 to post and cycle as necessary.
    The credit cannot be located:   Coordinate with Dishonored Check function for assistance in locating the credit. Release following Dishonored Check function instructions.

3.12.279.84  (01-01-2015)
UPC 313 RC 3

  1. Reason Code 3 occurs when a TC 538 is generated to a module and no unreversed TC 971 CC 93 is present.

  2. UPC 313 Resolution RC 3 - Research to determine if a TC 971 CC 93 is pending or posted.

    IF THEN
    Pending, Release using URC 0.
    Posted, Release using URC 0.
    All others, Release using URC 2 to originator.

3.12.279.85  (01-01-2015)
UPC 313 RC 4

  1. Reason Code 4 occurs when a TC 481, 482, or 483 input and the TC 780 freeze is in effect.

  2. UPC 313 Resolution RC 4 - Reason Code 4 is GUF Auto-Closed URC 2 to originator.

3.12.279.86  (01-01-2015)
UPC 313 RC 6 GUF Auto-Closed

  1. Reason Code 6 occurs when a TC 480 is input and an unreversed TC 480 is already posted.

  2. UPC 313 Resolution RC 6 - Reason Code 6 is GUF Auto-Closed URC 2 to originator.

3.12.279.87  (01-01-2015)
UPC 313 RC 7 GUF Auto-Closed

  1. Reason Code 7 occurs when a TC 290, Doc Code 54, Blocking Series 140–149 (with secondary TC 180 (deposit penalty for insufficient and/or untimely deposit of taxes) for ≡ ≡ ) attempts to post to a module where a TC 186 has previously posted.

  2. UPC 313 Resolution RC 7 - Reason Code 7 is GUF Auto-Closed URC 2 to originator.

3.12.279.88  (01-01-2015)
UPC 313 RC 8

  1. Reason Code 8 occurs when a TC 971 AC 747 is attempting to post to a Form 1120-F, U.S. Income Tax Return of a Foreign Corporation, module that does not contain an unreversed TC 971 AC 746.

  2. UPC 313 Resolution RC 8 - GUF Auto-Closed URC 2 to originator.

3.12.279.89  (01-01-2015)
UPC 313 RC 9

  1. Reason Code 9 occurs when a TC 290 (Blocking Series 4XX) with item reference number 766 for MFT 02/05/33/34 attempts to post and:

    1. TC 150 is posted (except for Blocking Series 48X with Item Reference Number 311 present) or,

    2. For B.S. 480-489, three TCs 766 (B.S. 450–489) are posted and there is a FRC established for the input MFT, or four TCs 766 (B.S. 450–489) are posted; or

    3. For B.S. 49X, fifty-one TCs 766 (B.S. 49X) are posted and there is a FRC established for the input MFT, or fifty-two TCs 766 (B.S. 49X) are posted.

  2. UPC 313 Resolution RC 9 - Reason Code 9 is GUF Auto-Closed URC 2 to originator.

3.12.279.90  (01-01-2015)
UPC 315 RC 2 - RC 7 Civil Penalty Number Mismatch

  1. This unpostable condition occurs when there is a Civil Penalty Number Mismatch. Use the following table to resolve the unpostable:

    Reason Code Condition Resolution
    2 Occurs when any MFT 13 TC 290 with Civil Penalty Reference Number for positive amount attempting to post to account with Employment Code "F" (6). GUF Auto-Closed URC 2 to originator.
    3 Occurs when any MFT 13 TC 290 for a tax period prior to 198912 with Civil Penalty Reference Number 50X - 53X attempting to post which, if posted, would bring the net 50X - 53X amount in the module to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ . GUF Auto-Closed URC 2 to originator.
    4 Occurs when any MFT 13 TC 290 with Civil Penalty Reference Number 50X - 51X attempting to post to tax period 198912 through 200912 which, if posted, would bring the net 50X - 51X penalty amount in the tax module to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ . GUF Auto-Closed URC 2 to originator.
    5 Occurs when any (non-MFT 13) adjustment (Doc Code 47 or 54) or Doc Code 51 account transfer with Civil Penalty Reference #680 or 686 attempting to post to a tax module if the normal RDD is prior to 01/01/90. If an abatement is pending or posted for the penalty amount release using URC 0, and cycle to post after the pending transaction. If Doc Code 51, contact the originator and explain action(s) needed. Close per originator's instructions. All others, release using URC 2 to originator.
    6 Occurs when any MFT 13 TC 290 with Civil Penalty Reference Number 649 attempting to post which if posted would bring the net 649 amount in the module to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ . If an abatement is pending or posted for the penalty amount release using URC 0, and cycle to post after the pending transaction. If Doc Code 51, contact the originator and explain action(s) needed. Close per originator's instructions. All others, release using URC 2 to originator.
    7 Occurs when any MFT 13 TC 290 with Civil Penalty Reference Number 50X/51X attempting to post to tax period 201012 and subsequent which, if posted, would bring the net 50X/51X penalty amount in the tax module to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ If an abatement is pending or posted for the penalty amount release using URC 0, and cycle to post after the pending transaction. If Doc Code 51, contact the originator and explain action(s) needed. Close per originator's instructions. All others, release using URC 2 to originator.

3.12.279.91  (01-01-2015)
UPC 316 RC 1 Date and Money Amount Mismatch

  1. Reason Code 1 - an input transaction attempting to reverse its posted related transaction failed to match on date and/or the money amount from the transaction was greater than the related transaction or sum of the transactions (for the same date if date check is applicable).

  2. An input transaction from Column A below attempts to post to a tax module but did not match on date or was greater in money amount than a transaction or sum of the transactions (for the same date if date check is applicable) from Column B Transaction Codes that have an asterisk by them require exceptional treatment. Transaction Codes indicated with an X require money check only and any prior reversals must be considered with their net effects on Column B. transactions.

    Column A Input Transaction Column B Original Transaction
    150 611 (net amount of all TCs 611 that match on date with input TC 150)

    Note:

    Remittances with return (TC 610) can be posted to the BMF as part of TC 150. When reversals of these transactions post, TC 150 should be searched for the respective amounts.

    X* 161 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    All TCs ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ should have the primary transaction amount field changed ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ prior to posting to agree with the amount being reversed.

    160 and 166
    X* 171 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 170 and 176
    X* 181 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 180, 186 (or sum thereof)
    X 191 Net of 19X/33X
    X 235 234, 238
    X 241 240, 246
    X* 271 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 270 and 276 (or sum thereof)
    X 281 280 and 286 (or sum thereof)
    X* 291/301 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
    X* 295/305 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 150 + 29X + 30X (except MFT 01/14)
    X* 299 (non-zero) /309 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
    294 (non-zero) 295, 305
    304 305, 295
    X 321 320
    X* 341 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 190, 196, 336, 340 (or sum thereof)
    X 351, 350
    X 361 360 (or sum thereof)
    X 451 450
    535 534
    539 538 ( or sum thereof)
    610 611 (net amount of all TCs 611 that match on date with input TC 610)
    * 611/612

    Note:

    TC 611/612 can reverse payment posted in amount field in TC 150/976 provided date on TC 150/976 is not earlier than reversal transaction if TC 150/976 is timely filed. If late, reversal date must equal TC 150/976 date.

    610, 976, 150 (Remittance)
    621, 622 620
    X 632/637

    Note:

    TC 632/637 must also designate the same credit (ID No.) as the TC 630 and/or 636, in addition to matching on money amount.

    636, 630 (or sum thereof)
    641, 642 640
    * 651, 652

    Note:

    TC 651/652/661/662 can reverse a merged TC 650/660 with document code 24 or 34 respectively (containing 3 high-order zeroes in TUS Number field) if the date falls within the respective date parameters for the merged transaction as shown in Parameter Chart per PRP 160-4.02 (36). Merged transactions carry ″TO″ date of respective date limits per parameters.

    650
    * 661/662 660 or 430 (Remittance)
    671/672 670
    679 678
    681, 682 680
    691, 692 690
    X 694 (except DPC 50/51) 360
    695 694
    701 706 (net of all TCs which match on date with TC 701)
    702 700
    * 712 710 and 716
    * 720 846, 840, and 843
    899 Record Type 4 899 Record Type 2
    (Record Type 4 amount must be < = sum of Record type 2 amounts. Dates do not have to match.)
    721, 722 720
    X 731 736, 756
    X 732 730
    * 740

    Note:

    TC 740 need match only on amount.

    840, 846, 843
    742 740
    762 760
    * 767

    Note:

    TC 767 need match only on amount when the document code is other than 51.

    Note:

    For MFT 03, TC 767 with document code other than 51 and the TC 150 DLN does not match the posted TC 150 must match on DLN with the posted TCs 766 it is intended to reverse.

    Note:

    Also, TC 767 document code 47/51/54 will reverse TC 766 with a return DLN

    Sum of 766
    X 767 Ref # 115 Sum of 766 Ref # 115
    X 767 Ref # 116 Sum of 766 Ref # 116
    X 767 Ref # 117 Sum of 766 Ref # 117
    X 767 Ref # 251 Sum of 766 Ref # 251
    X 767 Ref # 253 Sum of 766 Ref # 253
    X 767 Ref # 254 Sum of 77X w/Julian date 997
    X 767 Ref # 297 Sum of 766 Ref # 297
    X 767 Ref # 298 Sum of 766 Ref # 298
    X 767 Ref # 299 Sum of 766 Ref # 299
    X 767 Ref # 330 Sum of 766 Ref # 330
    X 767 Ref # 331 Sum of 766 Ref # 331
    X 767 Ref # 332 Sum of 766 Ref # 332
    X 767 Ref # 333 Sum of 766 Ref # 333
    X 767 Ref # 339 Sum of 766 Ref # 339
    X 767 MFT 08 CRN 3XX 766 MFT 08 - same CRN (s)
    X 771, 772 Sum of 77X
    792 790/796 (net TCs 790/796 matching on date with TC 792)
    * 802 800
    * 807 806
    821 826
    822 820
    X 832 830, 836
    X 841 840, 843, 846
    843 841
    844 with significant memo amount 840/846
    X 850 Sum of 77X, 85X
    X 851 856
    X 852 850
    897 896 (net of TCs 896 with matching Agency/Subagency Code is less than the TC 897 amount)
    971 AC 163 971 AC 63
    972 AC 63 with same trans date 971 AC 63
    972 AC 69 with same trans date 971 AC 69
    972 AC 86/87 with early trans date 971 AC 86/87
    972 AC 163 with earlier trans date 971 AC 63
    972 AC 163 with same trans date 971 AC163
    972 AC 352 971 AC 352
    972 AC 353 971 AC 353
    972 AC 354 971 AC 354
    972 AC 650 with different date and FIRPTA money amount 971 AC 650

    Note:

    When making UPC 316 check for TC 291/201, TC 295/305, TC 299/309 inputs: exclude TC 150 amount from UPC 316 check if Total Tax Settlement is for negative amount. Instead, check input TC 291/301, 295/305, 299/309 amount against net TC 29X plus TC 30X amounts only (including the input TC 300 amount when considering TC 309).

  3. UPC 316 Resolution RC 1 - Check the module where the credit has posted.

  4. Use the instructions in IRM 3.12.279.34, Credit Transfers and Offsets, IRM 3.12.279.35Refunds, Erroneous, Canceled or Undeliverable, and IRM 3.12.279.36, Category L-7 (Credit Transfers and Bad Checks), in conjunction with the following table to resolve the credit transfer unpostable condition:

    Note:

    If the document code is 24, 34, or 48, do not correct the MFT or tax period. This creates a bad audit trail for future reference.

    IF AND THEN
    Credit is in the process of refunding,   Initiate a refund deletion request, using CC NOREF or appropriate form and forward to area responsible for refund deletions.
    The unpostable is attempting to reverse a computer generated transaction Mismatches on date, Release using URC 6 to correct the transaction date.
  5. UPC 316 RC 1 Doc Code 34 - Use the instructions in the following table to resolve the unpostable condition.

    IF THEN
    The transaction date is incorrect, Release using URC 6.
    It is a duplicate, (money was moved where initiator intended), Release using URC D.
    The Doc Code 34 unposts because the money amount, TC, MFT, or tax period is incorrect, Release using URC 2 to the originator.
  6. UPC 316 RC 1 TC 821,TC 822, or TC 832 - A credit attempting to reverse TC 826, 820, 830, or 836 in whole or in part.

  7. Research for "like" date and/or amount.

  8. Take the following action to resolve the unpostable condition:

    IF THEN
    The corresponding TC can be located, Release using URC 6 with a corrected date and/or transaction code.
    Both sides of the transfer are unpostable, but can be worked individually, Associate the cases and close as appropriate.
    Both sides of the transfer are unpostable and can not be resolved, Associate the cases and release using URC 8 and notify the originator. Input TC 570 if credit is in jeopardy of refunding.
    The credit transfer is a duplicate attempt, Release using URC 6 or 8 to reverse the posted debit.
    The unpostable is due to a TC 821 with no corresponding TC 826, Release using URC 6 and change the TC 821 to a TC 700.
    The unpostable is due to a TC 832 with no corresponding TC 830 or 836, Release using URC 6 and change the TC 832 to a TC 710.
    No match is found, Release using URC 6 or 8 and reverse the posted credit and notify the originator.
  9. UPC 316 RC 1 TC 701/702 - A debit attempting to reverse TC 706/700 in whole or part. Research for corresponding date and amount. Take the following action to resolve the unpostable condition:

    IF THEN
    The corresponding TC can be located, Release using URC 6 with a corrected date and/or transaction code.
    Both sides of the transfer are unpostable, but can be worked individually, Associate the cases and close as appropriate.
    Both sides of the transfer are unpostable and can not be resolved, Associate the cases, and release using URC 8 and notify the originator.
    The credit transfer is a duplicate attempt, Release using URC 6 or 8 to reverse the posted credit.
    The credit transfer is a single reversal for two or more transactions, Correct the debit by preparing one Form 2424, Account Adjustment Voucher, for each debit. Release using URC 8.
    No match is found, Release using URC 6 or 8 and reverse the posted credit and notify the originator.
  10. UPC 316 RC 1 Doc Codes 24, 48, 58 - Use the instructions in the following table for resolving the unpostable condition:

    IF AND THEN
    The credit transfer is a duplicate attempt,   Release using URC 6 or 8 to reverse the posted credit.
    Both sides of the transfer are unpostable, but can be worked individually,   Associate the cases and close as appropriate.
    The unpostable is a debit The credit side has posted with the incorrect date, or transaction code or money amount, Reverse the posted credit using URC 6 or 8. Notify the originator.
    The unpostable is a debit, The posted credit can be located using CC URINQ or XSINQ, Release using URC 8 and request Rejects cancel the DLN and route to Unidentified or Excess Collections.
    The unpostable is a debit, The posted credit cannot be located, Contact the originator for resolution.
  11. UPC 316 RC 1 Doc Code 45 (TC 720/740/841/898/899) - Research CC IMFOL, CC BMFOL and CC MFTRA to determine if the transaction is addressing the correct module.

    IF AND THEN
    TC 840 or 846 is present with the same money amount,   Input URC 6 to correct the date.
    There is a discrepancy in the posted money amount,   Prepare Form 3245, Posting Voucher - Refund Cancellation or Repayment, to Accounting. Release using URC 1 nullifier 41 and route the case to Accounting.
    Other than a money discrepancy, Unable to resolve the case, Prepare Form 3245, Posting Voucher - Refund Cancellation or Repayment, to Accounting. Release using URC 1 nullifier 41 and route the case to Accounting.
  12. UPC 316 RC 1 Doc Code 54 - Doc Code 54 is GUF Auto-Closed URC 2 to originator.

  13. UPC 316 RC 1 TC 844 - Research to determine if the transaction is addressing the correct module and resolve according to the following table:

    Note:

    For additional information refer to IRM 21.4.5, Erroneous Refunds.

    IF THEN
    The correct module is not being addressed, Release using URC 6.
    The correct module is being addressed, Release using URC 2 to the originator.
  14. UPC 316 RC 1 Doc Code 87 - Research to determine if the transaction is addressing the correct module and resolve according to the following table:

    IF THEN
    Date, transaction code or tax period is incorrect, Release using URC 6.
    Money amount is incorrect, Release using URC 8. Route document to the Dishonored Check Function.
  15. UPC 316 RC 1 Doc Code 77 - Release using URC 2 to originator.

3.12.279.92  (01-01-2015)
UPC 316 RC 2

  1. UPC 316 RC 2 occurs when a TC 740/841 input from Regional Financial Center (RFC) (contains a check number) which matches on check number with posted TC 740/841. Direct Deposit Cancellation TC 841 (Blocking Series 77777) unless there is an unreversed EFT TC 846 with matching effective amount.

  2. UPC 316 Resolution RC 2 - GUF Auto-Closed URC 1 nullify area code 32 to RACS.

3.12.279.93  (01-01-2015)
UPC 316 RC 3

  1. UPC 316 RC 3 occurs when a TC 740/841 input from the Regional Financial Center (RFC) (contains a check number) and no posted TC 840/846 exist (or there are more than one) that matches within 7 days with input transaction date.

  2. UPC 316 Resolution RC 3 - Research to determine if the transaction is addressing the correct module and resolve according to the following table:

    IF AND THEN
    Addressing the incorrect module,   Release using URC 6.
    Addressing the correct module The date is in error, Release using URC 6.
  3. All others, release using URC 1 nullify area code 41. Prepare Form 3245, Posting Voucher - Refund Cancellation or Repayment, and route to Accounting.

3.12.279.94  (01-01-2015)
UPC 316 RC 4 – RC 7

  1. The following table provides the instructions for resolving UPC 316 RC 4 -7:

    Reason Code Condition Resolution
    4 Occurs when a minus signed Item Adjustment Reference Number 003, 004, 005, 007, or 008 is input with ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ the posted amount on the TC 150. Doc Code 54 - Auto-Close URC 2 to originator.
    5 Item Adjustment Reference Number 311 input and:
    For MFTs 02, 05, 33, and 34; 1, Item Reference Number 311 would adjust the "Overpayment of Windfall Profits Tax" on the return to a debit amount.
    For MFT 06: Item Reference Number 311 on input transaction is debit and is greater than the net amount of posted TC 76X in the module.
    Doc Code 54 - Auto-Close URC 2 to originator.
    6 Occurs when a minus signed Item Reference Number 011 is input to a Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons, (MFT 12) module and the reference number amount is greater than the posted related amount on the return. Doc Code 54 - Auto-Close URC 2 to originator.
    7 A minus signed Item Reference Number 391 is input to a Form 8038, Information Return for Tax-Exempt Private Activity Bond Issues, (MFT 46) module and the reference number amount is greater than the posted related amount (Entire Issue price) on the return. Auto-Close URC 2 to originator.
    8 Occurs when a TC 271 with Reason Code 62 has an amount that is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and has resequenced for 1 cycle. Doc Code 54 - Auto-Close URC 2 to originator.
  2. The following table provides instructions for resolving the unpostable involving Doc Code 51 Processing:

    IF THEN
    The date is incorrect, Release using URC 8.
    Incorrect money amount or credit reference number has been used, Release using URC 8 to Rejects. Request Rejects suspend the document and forward to Accounting for resolution.
    Unable to correct, Release using URC 8 to Rejects. Request Rejects suspend the document and forward to Accounting for resolution.

3.12.279.95  (01-01-2015)
UPC 316 RC 8

  1. Reason Code 8 occurs when a TC 971 with Action Code 001 has a date which mismatches posted TC 150 "RCVD-DT" field; or, TC 971 with Action Code 002 with date which mismatches posted TC 976 received date.

  2. Resolve according to the following table:

    IF THEN
    TC 971 Action Code 001, Release using URC 6 to the received date.
    TC 971 Action Code 002, Release using URC 6 to the date of the posted TC 976.
    The unpostable is a duplicate TC 971, Action code 001/002, Release using URC-D.

3.12.279.96  (01-01-2015)
UPC 316 RC 9

  1. TC 538 input to an account where posting the transaction would cause Total Module Balance less the TC 538 amount to become credit status, or TC 521/TC 522 attempts to post with a transaction date earlier than a previously posted and unreversed TC 520 with the same Closing Code.

  2. UPC 316 Resolution RC 9 - Auto-close URC 2 to the originator.

3.12.279.97  (01-01-2015)
UPC 317 Extension Transaction is Inconsistent

  1. This unpostable condition occurs when there is an inconsistent Extension Transaction. The following table provides instructions for resolving this unpostable:

    Reason Code Condition Resolution
    1 Occurs when a TC 460 attempts to post to a tax module and the extension date of the TC 460 is not equal to or greater than the due date of the return as extended; determine if the extension date was input correctly, If not input correctly, release using URC D. Input TC 460 with correct date. If module contains a TC 160, prepare Form 3465, Adjustment Request, to Accounts Management requesting abatement of penalty. If input correctly and posted TC 460 has a later extension date, release using URC D. Document can be destroyed.
    3 Occurs when any TC 290/300 attempting to post to any module with an unreversed TC 971 AC 102 posted unless:
    TC 290 contains Priority Code 1/2/5/8 or TC 300 Priority Code 3/5/9,
    TC 290 for zero with no secondary transactions or reference numbers.
    Auto-close URC 2 to originator.
    4 Occurs when a TC 460 attempts to post to a Form 2290, Heavy Highway Vehicle Use Tax Return, or Form 4638, Federal Use Tax Return on Civil Aircraft, for Form 2290, Heavy Highway Vehicle Use Tax Return, module where TC 150 has already posted. Auto-close URC 2 to Accounts Management.
    5 Occurs when a TC 29X attempts to post with a Return processible Date prior to the return due date (RDD). GUF Auto-Closed URC 2 to originator.
    6 Occurs when a TC 29X or 30X attempts to post to an MFT 52 module in Status 18. GUF Auto-Closed URC 2 to originator.
    7 Occurs when a transaction 295/299 attempts to post to Status 02 module, and the entity contains an unreversed TC 054/055. Research for posted Form 1120, U.S. Corporation Income Tax Return, in a later year than the unpostable transaction. The presence of a return in the later year validates that MFT 02 FR was established for that year. If located, release using URC 0. If not located, release using URC 2 and route to originator.
    8 TC 290 with reference number 897 attempts to post to a tax module that contains an unreversed TC 896 with transaction date that is more than six years earlier than current 23C date. Release using URC 2 and route to originator.
    9 Occurs when either a TC 150 with CCC 4 and a significant tax assessment (i.e., a 6020B) or a TC 599 CC 008 or 038 is attempting to post to a module with a posted TC 591 CC 099. URC 8 to cancel DLN and request Rejects route to Compliance Services Collection Operation (CSCO) attention 6020B.

3.12.279.98  (01-01-2015)
UPC 318 Invalid Credit Transfer

  1. UPC 318 RC 1 occurs when a TC 790 is input to an account liable for one of the following forms:

    • Form 706, U.S. Estate Tax Return

    • Form 709, United States Gift (and Generation - Skipping Transfer) Tax Return

    • Form 990, Return of Organization Exempt From Income Tax

    • Form 1120-C, U.S. Income Tax Return for Cooperative Associations

    • Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation

    • Form 990-T, Exempt Organization Business Income Tax Return

    • Form 1041, U.S. Income Tax Return for Estates and Trusts

    • Form 1041-A, U.S. Information Return Trust Accumulation of Charitable Amounts

    • Form 1065, U.S. Return of Partnership Income

    • Form 1120, U.S. Corporation Income Tax Return

    • Form 4720, Return of Certain Excise Taxes on Charities and Other Persons Under Chapters 41 and 42 of the IRC

    • Form 5227, Split-Interest Trust Information Return

    .

  2. GUF Auto-Close URC 8 to Rejects.

3.12.279.99  (01-01-2015)
UPC 319 RC 1 Check Digit/Major City Code Mismatch

  1. This unpostable condition occurs when there is a Check Digit or Major City Code Mismatch.

  2. UPC 319 Resolution RC 1 - When there is a Check Digit mismatch or Major City Code mismatch the unpostable is auto-closed to Rejects.

3.12.279.100  (01-01-2015)
UPC 320 RC 1 Uncollectable Account - Auto Closed

  1. TC 530 attempts to post to a module in other than Status 12, 19, 21, 22, 23, 56, 58, or 60. Also, if TC 530 CC 024-032 attempts to post to an account with a significant Entity 48 Indicator.

  2. GUF Auto-Close URC 2 to Collection.

3.12.279.101  (01-01-2015)
UPC 320 RC 2 Uncollectable Account - Auto Closed

  1. TC 530 with Closing Code 009/019 (other than IDRS generated transactions) attempts to post to a module whose balance plus accruals was ≡ ≡ ≡ ≡ or more.

  2. GUF Auto-Close URC 2 to Collection.

3.12.279.102  (01-01-2015)
UPC 320 RC 3 Uncollectable Account - Auto Closed

  1. TC 530 attempts to post to a module in Status 12 where accruals totaled less than $25.

  2. GUF Auto-Close URC 2 to Collection.

3.12.279.103  (01-01-2015)
UPC 320 RC 4 Uncollectable Account - Auto Closed

  1. TC 520 with Closing Code 071/073/082 and module contains an unreversed TC 520 with Closing Code other than 06X/071/073/081/082/083/085/089.

  2. GUF Auto-Close URC 2 to Collection.

3.12.279.104  (01-01-2015)
UPC 320 RC 5 Uncollectable Account - Auto Closed

  1. TC 520 with Closing Code 072/074 and module contains an unreversed TC 520 with Closing Code other than 06X/072/074/081/083/085/089.

  2. GUF Auto-Close URC 2 to Collection.

3.12.279.105  (01-01-2015)
UPC 320 RC 6 Uncollectable Account - Auto Closed

  1. TC 520 with Closing Code other than 06X/072/074/081/083/085 and module contains an unreversed TC 520 with Closing Code 072/074.

  2. GUF Auto-Close URC 2 to Collection.

3.12.279.106  (01-01-2015)
UPC 320 RC 7 Uncollectable Account - Auto Closed

  1. TC 520 with Closing Code 06X/083/085 and module contains an unreversed TC 520 with Closing Code 06X/ 083/085 other than the one input. Bypass check when input TC 520 DLN has 99X blocking series.

  2. GUF Auto-Close URC 2 to Collection.

3.12.279.107  (01-01-2015)
UPC 320 RC 8 Uncollectable Account - Auto Closed

  1. TC 520 with Closing Code other than 06X/071/073/081/082/083/085 and module contains an unreversed TC 520 with Closing Code 071/073/082.

  2. GUF Auto-Close URC 2 to Collection.

3.12.279.108  (01-01-2015)
UPC 320 RC 9 Uncollectable Account - Auto Closed

  1. TC 520 with Closing Code other than 06X/071/074/081/083/085 and module contains an unreversed TC 520 with Closing Code 081.

  2. GUF Auto-Close URC 2 to Collection.


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