3.12.279  BMF/CAWR/PMF Unpostable Resolution (Cont. 2)

3.12.279.109  (01-01-2015)
UPC 321 Priority Code is Invalid - Auto Closed

  1. UPC 321 RC 2 occurs when a TC 29X or 30X (Doc Code 47/54) input with any TC 161, 181, 235, 241 (MFT not 13), 271, or 281 that attempts to post to a module and the Abatement Refusal Indicator is significant for the tax module. MFT 13 TC 290 (Doc Code 54) input to abate a Civil Penalty, the abatement Refusal Indicator is significant, the input TC 290 matches on Civil Penalty Reference Number with a posted unreversed (Blocking Series 96X), and no unreversed TC 240 (Blocking Series 97X) is posted with the same Civil Penalty Reference Number.

  2. GUF Auto-Close URC 2;

    • TC 29X to originator,

    • TC 30X to Examinations.

3.12.279.110  (01-01-2015)
UPC 322 RC 1 and 2

  1. UPC 322 RC 1 Bankruptcy/Insolvency - Computer generated TC 240 Reference number 549 (CAWR Civil Penalty Assessment) if entity 52 Hold is significant or the 2 or 4 bit (TC 530 Closing code is 07/10) of the entity CC 53 Indicator is significant.

    Note:

    DO NOT CHANGE the filing requirements of corporations or partnerships involved in bankruptcy/insolvency proceedings. The filing of the required returns may become the responsibility of a court appointed trustee, receiver, or the debtor in possession if no trustee is appointed. When the debtor is a corporation or partnership, the bankruptcy estate is not a separate taxable entity. (Only when the debtor is an individual in a chapter 7 or 11 case is a separate taxable entity created.)

    • TC 29X or 30X (for non-zero amount) ; or

    • A TC 240 assessment with a Civil Penalty Number (CVPN) 5XX-6XX, with the tax period beginning (ending for MFT 02/05/33/34) before the TC 291/295/299/301/305/309.

      Note:

      The Bankruptcy Reform Act of 1994 (H.R. 5116) eliminated the restriction on the assessment of taxes during bankruptcy proceedings. The assessment no longer violates the automatic stay. This legislation eliminates future unpostable conditions (e.g., UPC 322) if the record contains a petition date (TC 520 closing codes 083 or 085) of October 22,1994 or later. As of January 1, 2002 closing code 088 is no longer valid. If a taxpayer's record has a TC 520 prior to October 22,1994, follow instructions below.

  2. UPC 322 RC 1 Resolution - If the petition date of TC 520 CC 083 or 085 is October 22, 1994, or later release using URC 0.

  3. UPC 322 Condition RC 2 - TC 150 (Doc Code not equal to 52 Total Tax Settlement is not equal to 0) with the tax period beginning (ending for MFT 02/05/33/34) before the "Petition Date" in the entity.

    1. With Total Tax Settlement greater than the sum of credits posted as of RDD (plus grace period) plus remittance with return plus TC 766 (credits) reflected on the return.

    2. With ES credits claimed exceeding the total of TC 65X, 66X, and 71X plus TCs 67X, 700, 702, 760, 762, 820 and 822 dated by RDD or prior.

  4. For returns that have a Petition date of October 22, 1994 or later, if research indicates there is a statute period release using URC 0.

  5. UPC 322 Civil Penalties - An input transaction assessment with a Civil Penalty Number (CVPN) 5XX – 6XX attempts to post to a tax module and the entity has a significant account-wide "-V" (Bankruptcy) freeze.

    IF THEN
    The originator can be determined, Release using URC 2.
    The originator cannot be determined, Contact Headquarter's Analyst for assistance.
  6. UPC 322 Split Period Returns - If the taxpayer files two returns for the same period, send a copy of both returns to the Insolvency function. Attach a buck slip indicating split period returns.

  7. When notification is received from Insolvency to access cases, release using URC 0.

  8. UPC 322 Duplicate Returns -

    IF THEN
    Unpostable is a duplicate of a posted TC 150 prepared by SFR unit, Release using URC 8 and request Rejects cancel the DLN and route to Compliance Services Collection Operation (CSCO).
    Unpostable is a duplicate of a posted TC 150, not prepared by SFR, Release using URC 8. Rejects cancel the DLN.
  9. UPC 322 TC 290 or TC 300 - Determine if TC is an assessment or abatement.

    IF AND THEN
    Abatement For zero amount, Release using URC 0.
    TC is an assessment proposed amount has been paid, Release using URC 0.
    Assessment has not been paid,   Put case in Bankruptcy Hold file. Release with appropriate URC as instructed by Area Office

    Note:

    Ensure the statute has not expired.

  10. UPC 322 TC 150 - TC 150 with Petition Date earlier than 10-22-1994.

    IF THEN
    TC 150 is a refund, zero balance, or full paid, Release using URC 0.
    TC 150 is a balance due, Photocopy page 1 of the return. Notate return "LATE FILED," "CR MISMATCH," or "TAX DUE," as appropriate. Associate photocopy with listing prior to mailing.
  11. UPC 322 Administrative Procedures - Administrative procedures for Bankruptcy cases earlier that 10/22/94.

    1. Divide the Bankruptcy listing by Area Office responsibility. Send a copy of the listing (with photocopy of returns) to the appropriate Area Office.

    2. OPEN Bankruptcy cases must be held in assigned status until notified by the Area Office. Maintain documents in a secured area in TIN or DLN order.

  12. UPC 322 Area Office Procedures - If the campus has an agreement with the Area Office Insolvency staff to work their own bankruptcy unpostables, reassign to the Area Office Insolvency Office assignment number.

  13. Do not reassign bankruptcy cases to any other Unpostable area. DO NOT put in a suspense status.

  14. Maintain cases in a Bankruptcy Hold file.

  15. Once the Area Office Insolvency Staff is notified the taxpayer is no longer subject to a stay of assessment, they will either close the unpostable under local agreement or notify the Unpostable Unit within 10 workdays to release the unpostable case.

    1. Unpostables will receive notification (annotated list, memorandum or CC UPCASZ) from the Area Office. This notification will include the petition date, date the automatic stay was lifted, and the date of the TC 521, if it was input.

    2. Unpostables will release using URC 0 or 6. URC 6 will be used to input CCC "D," if there is an indication of "No Liability for Failure to Pay Penalty-Bankruptcy."

    3. Pull documents from the Bankruptcy Hold file and send for re-filing in original block.

  16. UPC 322 Statute - If TC 150 is a statute period and there is no TC 521 present, reassign to the Statute function.

    1. The ASED is extended by the number of days "between" the petition date (where date is on listing) and date the automatic stay was lifted pIus 60 days.

    Note:

    Please review the number of Bankruptcy Unpostables periodically and determine if any are in jeopardy of the ASED. Follow-up action with Special Procedures Function (SPF) in the local IRS Collection Division may be necessary.

  17. UPC 322 Incorrect Area Office - Notification of incorrect Area Office processing cases.

    1. Research for the originating Area Office where the TC 520 was input. If found, route to that Area Office.

    2. If unable to determine originating Area Office, release using URC 0.

  18. Bankruptcy Unpostables Repeating (other than 322) - Verify the Area Office Insolvency Office requested releasing the account.

  19. Correct the unpostable condition, release using appropriate URC.

    Note:

    Do not reverse TC 520. When the Insolvency Office gives unpostables the authority to ASSESS an account, it does not mean to reverse the TC 520.

  20. UPC 322 Unpostable Release Transcripts - Unpostables release transcripts (RLSE transcripts) are used to identify outstanding Bankruptcy unpostable items. This transcript is generated when "V" freeze is released and is used as a "systemic backup" to Insolvency processing.

  21. When Unpostables receives the RLSE transcripts.

    1. Release using URC 0.

    2. Pull the document from the Bankruptcy Hold file and route for re-filing in original block.

    3. If no unpostable case is found; research IDRS using CC REMRQ to research for unpostable cases at other campuses. If found, input history item on each open unpostable.

  22. UPC 322 Annual Purge of Bankruptcy Unpostables -The annual purge of Bankruptcy unpostables occurs in cycle 30 each year. Unpostables will use the Unresolved Bankruptcy Closed Report (GUF 55–41) to identify the purged items.

  23. Cases not appearing on the listing should be pulled from the Bankruptcy Hold file and routed for re-filing in original block.

3.12.279.111  (01-01-2015)
UPC 322 RC 3

  1. UPC 322 RC 3 occurs when a TC 520 with Closing Code 06X if the Entity TC 520 CC 06X Date is not zero and does not equal transaction date of the incoming TC 520 CC 06X.

  2. GUF Auto-Close (URC 2) to originator.

3.12.279.112  (01-01-2015)
UPC 323 Civil Penalty or Entity Transactions

  1. UPC 323 occurs when there is a Civil Penalty (Ref. Code 549) or Entity Transaction use the following table to resolve the unpostable.

    Reason Code Condition Resolution
    1 Occurs when a TC 290 with a Civil Penalty Reference Number 549 attempts to post to a module containing an unreversed TC 240 with reference code 549. GUF Auto-Close
    1 Occurs when a TC 076 attempts to post with a zero effective date and a valid TC 076 with an effective date is already present. URC 2 to originator.
    2 Occurs when another TC 082 attempts to post and there is a valid TC 082 election with an effective date which is less than 60 months from the effective date of the last (TC 082) election unless a TC 083 (reversal of TC 082), TC 086 (revocation of Form 8869), or TC 087 (reversal of TC 086) is present. URC 2 to originator.
    2 TC 971 AC 086 (generated to mark account for disaster processing), or AC 087 (generated to mark account for additional disaster processing) input with a Disaster Ending Date of zero; or TC 971 AC 086 or TC 087 input to an account containing an unreversed TC 971 with matching AC/FEMA and the disaster ending date of the input is the same or earlier, or the disaster beginning dates (transaction dates) are different. URC 2 to originator.
    2 TC 971 AC 382/383/384/385/386/387/388 will unpost if there is an unreversed TC 971 AC 382/383/384/385/386/387/388 posted to the Entity.

    Note:

    If only an AC 386 of this group of ACs is already posted, then unpost any additional ACs 386, but allow an AC 382/383/384/385/387/388 to post.


    Unpost TC 971 AC 382-388 if a TC 971 AC 381 is already posted.
    Unpost TC 971 AC 381 if a TC 971 AC 382-388 is already posted.
    Unpost TC 971 AC 384 if a TC 971 AC 386 is already posted.
    Unpost TC 971 AC 386 if a TC 971 AC 384 is already posted.
    Unpost TC 971 AC 387 if a TC 971 AC 388 is already posted.
    Unpost TC 971 AC 388 if a TC 971 AC 387 is already posted.
    GUF Auto-Close URC 2 to originator.
    4 occurs when a TC 240 with a Civil Penalty Reference Number 549 for more than $0.00 (zero) attempts to post to an account with a "-W" (Litigation Pending) freeze. Auto-close URC 2 to originator.
    5 TC 082 (Acceptance of Form 8869 ) attempts to post and a TC 100 (Election Of Qualified Sub- chapter S Trust) or 102 (Election Of a Small Business Trust) is present. Auto-close URC 2 to originator.
    5 TC 100 (Election Of Qualified Sub-chapter S Trust) attempts to post and a TC 082 (Acceptance of Form 8869 ) or 102 (Election Of a Small Business Trust) is present. Auto-close URC 2 to originator.
    5 TC 102 (Election Of a Small Business Trust) attempts to post and a TC 082 (Acceptance of Form 8869) or TC 100 (Election Of Qualified Sub-chapter S Trust) is present. Auto-close URC 2 to originator.

3.12.279.113  (01-01-2015)
UPC 324 Electronic Media Update

  1. This unpostable condition occurs when there is an Electronic Update. Process as follows:

    Reason Code Condition Resolution
    1 Occurs when an input transaction which attempts to set the Form 941, Employer's Quarterly Federal Tax Return, or Form 944, Employer's ANNUAL Federal Tax Return, indicator of the RAF Filing Code to a 1 or 3 and the Entity is a Form 941, Employer's Quarterly Federal Tax Return, or Form 944, Employer's ANNUAL Federal Tax Return, FRC is 06, 07, 09, 10, 13, or 14. GUF Auto-Close URC 2 to the originator.
    2 Occurs when there is an input transaction which attempts to update the RAF Filing Code to a 1 or 2 and the Entity Employment Code is 6(F), or 8(C); the Entity EO Status is 1 to 19 and the Current Subsection Code is 03/50/60/70; or the Form 940 FRC is 07. GUF Auto-Close URC 2 to the originator.

3.12.279.114  (01-01-2015)
UPC 325 RC 1 Module Balance Unavailable

  1. Reason Code 1 occurs when there is a TC 820 (MFT other than 05), TC 820 (MFT 05 for tax period prior to 198712), TC 820 (MFT 05 and TC 150 posted for tax period 198712 or subsequent) 824/850/830 attempts to post to a tax module whose credit balance was less than the amount from the input transaction, and the input transaction had already re-sequenced for 1 cycle.

  2. UPC 325 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:

    IF AND THEN
    The unpostable originated from the Statute area,   Reassign to the Statute function.
    The credit is available in the Master File module balance,   Release using URC 0.
    Command Code BMFOL shows a TC 840/846 with a future posting cycle   Suspend the case until the TC 840/846 posting cycle is the same as the current cycle then follow procedures below.
    The credit is refunding in the current cycle, Research determines the refund is not in process of being stopped. (e.g. If one of these three items is not showing Activity Code 3913, RR, RFDL), Initiate a refund deletion request. Use Command Code NOREF or appropriate form (Be sure Area Office of address, name, Form/MFT, DLN of TC 846, refund amount/cycle and zip code, are included in the request) and forward to area responsible for Refund deletions. Suspend for PAN TC 841. Release using URC 0 to post after TC 841.
    The Master File balance refunded in an earlier cycle or is no longer available.   Release using URC 6 or 8 as appropriate to reverse the credit and notify the originator.
    The credit side is unpostable,   Release using URC 6 or 8 to correct or cancel both sides of the credit transfer.
    There is a pending or unpostable payment The date of the payment is earlier than the posted penalties, Hold for payment to post to Master File. Once payment is posted to MF check to see if module balance becomes available. If module balance is available URC 0. If module balance is not available URC 6 or 8 as appropriate to reverse the credit and notify the originator.

3.12.279.115  (01-01-2015)
UPC 325 RC 2

  1. Reason Code 2 occurs when a TC 820 attempts to post to an MFT 05 tax module for tax period 198712 or subsequent without a TC 150 posted whose sum of posted TC 66X and TC 71X credits is less than the TC 820 amount.

  2. UPC 325 Resolution RC 2 - Research for pending credits that will increase the module balance to the sum of the TC 820. Use the following table to provide assistance in resolving UPC 325 RC 2:

    IF THEN
    Credits are pending, Release using URC 0 and cycle as necessary
    Credits are not pending, Release using URC 6 or 8 to reverse the credit. And notify the originator.

3.12.279.116  (01-01-2015)
UPC 325 RC 3

  1. Reason Code 3 occurs when a Credit reversal (TC XX2) with Document Code 24/48/58 and xref. MFT/TP 99 999999 attempts to post and the input debit amount exceeds the module credit balance.

  2. UPC 325 Resolution RC 3 - Auto-close URC 8 to Rejects and forward to the originator.

3.12.279.117  (01-01-2015)
UPC 326 IRS Number or Location Code is Inconsistent

  1. This unpostable condition occurs when an IRS Number or Location Code is Inconsistent. The following table provides the condition and resolution for UPC 326:

    Reason Code Condition Resolution
    1 Occurs when a TC 29X or TC 30X record (Doc Code 47 or 54) for MFT 61 that contains an IRS Number. with a minus amount that fails to match with an IRS No. in the tax module. GUF Auto-Close URC 2 to originator.
    2 Occurs when a TC 29X or TC 30X record (Doc Code 47 or 54) for MFT 61 contains an IRS No. with a minus amount larger than the plus amount (algebraic total) for the IRS No. in the tax module and any previous TC 29X or TC 30X adjustment. GUF Auto-Close URC 2 to originator.
    4 Occurs when any input transaction attempting to establish a tax module in an account where the Collection Location Code is zero and the Universal Location Code does not translate to a valid Area Office. GUF Auto-Close URC 2 to originator.

3.12.279.118  (01-01-2015)
UPC 327 RC 1 TC 150 Not Posted

  1. This unpostable condition occurs when there is no TC 150 Posted.

    Note:

    If the missing TC 150 is an open unpostable 322, coordinate with the tax examiner handling the UPC 322 to ensure that Bankruptcy/Insolvency procedures are followed.

  2. Reason Code 1 occurs when an input transaction coded 160, 170, 180, 234, 240, 270, 290, 300, 320, 340, 350, 360, 420, 421, 424, (unless Push Code is 010, 019-041, 072, 121), 429, 470 (CC is not 095, 097, 098), 534, or 680 that attempts to post to a tax module which did not contain a posted return (TC 150).

    Exception:

    The following exceptions apply to UPC 327 RC 1:

    • Allow TC 290 containing only a TC 281.

    • TC 680 can post to Form 941 (MFT 01) with a Filing Requirement (FR) code of 9 or 10, and Form 720 (MFT 03) modules with a FR code of 9.

    • Allow TC 290 with blocking series 400-439 and 480-499 to post if Reference number 76X present.

    • Allow TC 290 with blocking series 440-449 if TC 290 amount is zero and there is no secondary transaction and no reference number present.

    • TC 421 can post if module contains an unreversed TC 424.

    • Allow TCs 290/340/360/470/534 /680 addressing MFT 13.

    • Resequence for two cycles prior to unposting:
      TC 670 with significant amount and secondary TC 180;
      TC 670 with zero amount and secondary TC 360.

    • TC 290 MFT 37, 44, 46 and 67 for zero amount and no secondaries other than Civil Penalty Reference Number 689 and no other reference numbers.

    • TC 29X, Blocking Series (B.S.) 400-439, MFT 10, for tax period 199512 as well as all subsequent tax periods ending in 12, and Form 1041 FR code of 02.

    • TC 29X, B.S. 400-439, for MFT 04, for tax period between 199503 and 199712.

    • TC 290, B.S. 400-499, MFT 40.

    • Allow TC 240/241 IRN 165/167/169 for MFT 74/75.

    • Allow TC 424 Push Code 049.

    • Allow BPD TC 290 Reference Number 143 and secondary TC 298 for MFT 03 Tax Period YYYY08.

    • MFT 79 TC 290 with Abstract number 132 or CivPen Reference numbers 690/691.

  3. UPC 327 Resolution RC 1- For Doc. Code 54, 77 and TC 30X.

    1. If Category C3, release using URC 2 to originator.

    2. All others, GUF Auto-Close URC 2 to originator.

  4. All other-Research for original TC 150 using the following table to resolve the unpostable.

    IF THEN
    The TC 150 is located, Release using URC 0, 6 or 8 as appropriate. Cycle if necessary to post after TC 150.
    The TC 150 is not located and the document is a revenue receipt for zero money with secondary TC 360, Release using URC 2 to Compliance Services Collection Operation (CSCO).
    The TC 150 is not located and the document is a revenue receipt with money and a secondary TC 360, Release using URC 8. Request Rejects remove the TC 360 and input TC 570 for zero (0).
    The TC 150 is not located and the TC is 680, Release using URC 6 or 8 to change the TC to 670.
    Form 1120X, Amended U.S. Corporation Income Tax Return, Release using URC 2 and route to Accounts Management.
    All others, Release using URC 2 or 8 and route to originator.
  5. Special invalid accounts not showing on CC TXMOD, merge the accounts (TC 011).

  6. If the transaction that attempted to post is a TC 694 then research is required to determine if the transaction is addressing the correct tax module.

    IF THEN
    The MFT is not 13, Release using URC 6 or 8 as appropriate.
    The tax period is other than 200312, URC 6 and correct the tax period.

3.12.279.119  (01-01-2015)
UPC 328 Potential Duplicate Transaction

  1. UPC 328 Condition RC 1 - occurs when a TC 290/294/298 without Priority Code 1 or 8 or TC 300/304/308 without Priority Code 8 for an ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ attempts to post and is ≡ ≡ ≡ ≡ ≡ of a previously posted TC 290/294/298, respectively, for an ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ . TC 300/304/308 without Priority Code 8 for an ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ attempts to post and is ≡ ≡ ≡ ≡ ≡ of a previously posted TC 300/304/308, respectively, for an ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

  2. UPC 328 Condition RC 2 - occurs when a TC 291/295/299 without Priority Code 1 or 8 or TC 301/305/309 without Priority Code 8 for an ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ attempts to post and is ≡ ≡ ≡ ≡ ≡ ≡ of a previously posted TC 291/295/299, for an ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ . TC 301/305/309 without Priority Code 8 for an ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ attempts to post and is ≡ ≡ ≡ ≡ ≡ ≡ ≡ of a previously posted TC 301/305/309, respectively, for an ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

  3. UPC 328 Condition RC 3 - occurs when a TC 300 without Priority Code 8 attempts to post and is ≡ ≡ ≡ ≡ ≡ ≡ ≡ of a previously posted TC 295/299.

    Note:

    Bypass this check on corrected UPC 328 transactions.

  4. UPC 328 Resolution RC 1 - 3 - Use the following table to resolve the unpostable condition.

    IF THEN
    The document indicates it is not a duplicate action, Release using URC 0.
    There is a pending assessment/abatement of the previously posted TC 29X or TC 30X, Release using URC 0 cycle to post after the pending assessment or abatement.
    The transaction is a true duplicate, Release using URC D.
    Unable to determine if a true duplicate contact the originator, Close per originator's instructions.
    Unable to contact originator, Release using URC 2 to the originator.

3.12.279.120  (01-01-2015)
UPC 328 Branded Prescription Drug (BPD) Unpostable

  1. On March 23, 2010, the President signed new legislation into law that significantly impacts the health care system in the US. This new legislation, commonly referred to as the Affordable Care Act (ACA), is composed of the Patient Protection and Affordable Care Act (PPACA) as amended by the Health Care and Education Affordability Reconciliation Act of 2010 (HCERA). The unpostables identified below were created as a result of this legislation.

  2. UPC 328 Condition RC 4 - Branded Prescription Drug (BPD) Fee -TC 290 Reference Number 143 attempting to post to any tax module other than MFT 03 tax period YYYY08.

  3. UPC 328 Resolution RC 4 - GUF auto-closed URC 2.

    Note:

    Contact Headquarters Analyst immediately if UPC 328 RC 4 unposts in the L5 category.

  4. UPC 328 Condition RC 5 - A BPD TC 670 with Designated Payment Code (DPC) 27 attempting to post to any module other than MFT 03 tax period YYYY08.

  5. UPC 328 Resolution RC 5 - Research the unpostable condition. Branded Prescription Drug Fees will always have a tax period ending in August.

    Example:

    BPD -YYYY08 and can not have any other designated month other than 08.

  6. The year must be equal to the Year Digit in the Document Locator Number (DLN) The DLN will contain an Ogden File Location Code 29.

    Example:

    DLN 29419-XXX-XXXX-Y and must be posted to 20YY08 for BPD.

  7. Verify the MFT, tax period and Transaction Code (TC), then use the following table for resolving the unpostable.

    IF AND THEN
    TC 670 with DPC 27 for BPD belongs to the taxpayer, Is addressing the wrong tax module, Release using URC 6 or 8 and request Rejects to renumber to the correct MFT.
    TC 670 with DPC 27 for BPD is attempting to post to MFT 03, The tax period is other than YYYY08 for BPD, Release using URC 6 to correct the tax period.
    Unable to resolve the unpostable condition using the instructions above,   Contact your Program Analysis Analyst for additional instructions.
  8. UPC 328 Condition RC 6 - Unpost any transaction other than TC 971 AC 339, that is attempting to generate a Branded Prescription Drug (BPD) MFT 03/YYYY08 tax module.

    Note:

    UPC 328 RC 6 is not a BPD transaction. It may be caused by a finger error and can be an excise payment or return.

  9. UPC 328 Resolution RC 6 - Research the unpostable transaction and use the following table to resolve the unpostable.

    IF THEN
    TC 150 Document Code 20 with transcription error, Release using URC 6 to correct tax period.

    Note:

    Must be processed at Cincinnati.

    TC 670 for MFT 03 (quarterly Excise payment), URC 6 to post payment to correct tax period.

3.12.279.121  (01-01-2015)
UPC 328 Insurance Provider Fee (IPF) Unpostable

  1. UPC 328 Condition RC 4 -Insurance Provider Fee (IPF) -TC 290 Reference Number 132 attempting to post to any MFT other than MFT 79 tax module YYYY09.

  2. UPC 328 Resolution RC 4 - GUF auto-closed URC 2.

  3. UPC 328 Condition RC 5 - An IPF TC 670 with DPC 60 attempting to post to any module other than MFT 79 tax period YYYY09.

    Example:

    IPF-YYYY09 and can not have any other designated month other than 09.

  4. UPC 328 Resolution RC 5 - Research the unpostable condition. The Insurance Povider Fee will always have a tax period ending in September.

    Example:

    IPF -YYYY09 and can not have any other designated month other than 09.

  5. The year must be equal to the Year Digit in the Document Locator Number (DLN) The DLN will contain an Ogden File Location Code 29.

  6. Verify the MFT, tax period and Transaction Code (TC), then use the following table for resolving the unpostable.

    IF AND THEN
    TC 670 with DPC 60 for IPF belongs to the taxpayer, Is addressing the wrong tax module, Release using URC 6 or 8 and request Rejects to renumber to the correct MFT.
    TC 670 with DPC 60 for IPF is attempting to post to MFT 79, The tax period is other than YYYY09 for IPF, Release using URC 6 to correct the tax period.
    Unable to resolve the unpostable condition using the instructions above,   Contact your Program Analysis Analyst for additional instructions.
  7. UPC 328 Condition RC 6 -Unpost any transaction that is attempting to generate an IPF MFT 79 tax period YYYY09 tax module unless it is a TC 971 AC 339/340/357/702/703.

  8. UPC 328 Resolution RC 6 - Research the unpostable transaction and use the following table to resolve the unpostable.

    IF THEN
    TC 670 for MFT 79 (payment), URC 6 to post payment to correct tax period.
    TC 971 URC D.

3.12.279.122  (01-01-2015)
UPC 328 RC 7 Criminal Restitution Unpostable

  1. UPC 328 RC 7 was created as the result of the Firearms Excise Tax Improvement Act of 2010.

  2. UPC 328 Condition RC 7 -TC 290 with a Priority Code other than 1, 2, 5, or 8 or a TC 300 with a Priority Code other than 3, 5, or 9 attempts to post to a module where an unreversed TC 766 Reference Number 337 and a TC 570 are posted.

  3. UPC 328 Resolution RC 7 - GUF auto closed URC 2 to the originator.

3.12.279.123  (01-01-2015)
UPC 328 RC 8 - Provision 4980H Employer Shared Responsibility Payment

  1. UPC 328 RC 8 — Unpost any TC 640 Designated Payment Code (DPC) 43 attempting to post to any module other than MFT 43 and tax period ending 201512.

  2. MFT 43, Tax Class 4 has been established for the TC 640 associated with the employer shared responsibility payments.

  3. UPC 328 Resolution RC 8 - The first valid tax period is 201512.

    Example:

    (20XX12) and should not contain any other designated month other than 12.

    Note:

    Multiple TC 640 DPC 43 payments can post to the module.

  4. Research the unpostable transaction and use the following table to resolve the unpostable condition:

    IF AND THEN
    TC 640 DPC 43 MFT other than 43 Release using URC 8 and request Rejects to renumber to the correct MFT, tax period and post as a TC 640.
    Incorrect year tax period   URC 6 to the current tax period.

3.12.279.124  (01-01-2015)
Filing Requirement Incompatibility Chart for UPC 329

  1. The following Filing Requirement Incompatibility Chart provides information on filing requirement incompatibilities for Form 941:

    Unpostable MFT Filing requirement is not compatible if:
    01 (941) 941 FRC 09 or 10 (with Doc Code not 51 or 52)
  2. The following Filing Requirement Incompatibility Chart provides information on filing requirement incompatibilities for Form 1120:

    Unpostable MFT Filing requirement is not compatible if:
    02 (1120), 1041 FRC is equal to 01
      1065 FRC is equal to 01
      1066 FRC is equal to 01
      8752 FRC is equal to 01, unless the 1120 FRC is equal to 02
      990-T FRC is equal to 02
      990-T FRC is equal to 01, unless the 1120 FRC is equal to 03, 04, or 09
      1041-A FRC is equal to 01
      5227 FRC is equal to 01 or 02
      990-PF FRC is equal to 01, unless the EO Entity Status is equal to 19 or 22
      990 FRC is equal to 03 or 07
      990 FRC is equal to 04, 06, or 13, unless 1120 FRC is equal to 09
      990 FRC is equal to 01 or 02, unless 1120 FRC is equal to 03, 04, 09 or 1120 FRC is equal to 01 and the EO Subsection Code is equal to 12
      706-GS(T) FRC is equal to 01
  3. The following Filing Requirement Incompatibility Chart provides information on filing requirement incompatibilities for Form 1041, U.S. Income Tax Return for Estates and Trusts:

    Unpostable MFT Filing requirement is not compatible if:
    05 (1041) 1120 FRC is equal to 01, 02, 03, 04, 06, 07, 09, 10, 11, 14, 15, 16, 17, 18, or 19
      1065 FRC is equal to 01
      1066 FRC is equal to 01
      8752 FRC is equal to 01
      990-T FRC is equal to 01 or 02
      990-PF FRC is equal to 01 or 02, unless the EO Subsection Code is equal to 92
      990 FRC is equal to 03, 04, 06, 07, or 13
      990 FRC is equal to 01 or 02, unless the EO Subsection Code is equal to 91
  4. The following Filing Requirement Incompatibility Chart provides information on filing requirement incompatibilities for Form 1065, U.S. Return of Partnership Income:

    Unpostable MFT Filing requirement is not compatible if:
    06 (1065) 1120 FRC is equal to 01, 02, 04, 06, 07, 09, 10, 11, 14, 15, 16, 17, 18, or 19
      1041 FRC is equal to 01
      1066 FRC is equal to 01
      990-T FRC is equal to 01 or 02
      1041-A FRC is equal to 01
      5227 FRC is equal to 01 or 02
      990-PF FRC is equal to 01 or 02
      4720 FRC is equal to 01
      990 FRC is equal to 01, 02, 03, 06, 07 or 13
      706-GS(T) FRC is equal to 01
  5. The following Filing Requirement Incompatibility Chart provides information on filing requirement incompatibilities for Form 1066, U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return:

    Unpostable MFT Filing requirement is not compatible if:
    07 (1066) 1120 FRC is equal to 01, 02, 03, 04, 06, 07, 09, 10, 11, 14, 15, 16, 17, 18 or 19
      1041 FRC is equal to 01
      1065 FRC is equal to 01
      8752 FRC is equal to 01
      990-T FRC is equal to 01 or 02
      1041-A FRC is equal to 01
      5227 FRC is equal to 01 or 02
      990-PF FRC is equal to 01 or 02
      706-GS(T) FRC is equal to 01
  6. The following Filing Requirement Incompatibility Chart provides information on filing requirement incompatibilities for Form 944, Employer's ANNUAL Federal Tax Return:

    • If 944 greater than 00 then 941 must = 00 or not entered.

    • If 944 is 00 then F944-YR must be input along with F944-IND "9" .

    Unpostable MFT Filing requirement is not compatible if:
    14 (944) 941 FR is equal to 01
  7. The following Filing Requirement Incompatibility Chart provides information on filing requirement incompatibilities for Form 8752, Required Payment or Refund Under Section 7519:

    Unpostable MFT Filing requirement is not compatible if:
    15 (8752) 1120 FRC is equal to 01, 03, 04, 06, 07, 09, 10, 11, 14, 15, 16, 17, 18 or 19
      1041 FRC is equal to 01
      1066 FRC is equal to 01
      990-C FRC is equal to 01 02
      990T FRC is equal to 01 or 02
      1041-A FRC is equal to 01 or 02
      5227 FRC is equal to 01 or 02
      990-PF FRC is equal to 01 or 02
      4720 FRC is equal to 01
      990 FRC is equal to 01, 02, 03, 06, 09, 10, 11, 14, 15, 16, 17, 18 or 19
      706-GS(T) FRC is equal to 01
  8. The following Filing Requirement Incompatibility Chart provides information on filing requirement incompatibilities for Form 990-T, Exempt Organization Business Income Tax Return:

    Unpostable MFT Filing requirement is not compatible if:
    34 (990-T) 1120 FRC is equal to 01, 02, 06, 10, 11, 14, 15, 16, 17, 18 or 19
      1041 FRC is equal to 01
      1065 FRC is equal to 01
      1066 FRC is equal to 01
      8752 FRC is equal to 01
      990C- FRC is equal to 01 or 02
      990-T FRC is equal to 01 or 02
      990-PF FRC is equal to 01 or 02
      990 FRC is equal to 01, 02, 03, 04, 06, 07 or 13
      706-GS(T) FRC is equal to 01, unless EO Subsection Code is equal to 90
  9. The following Filing Requirement Incompatibility Chart provides information on filing requirement incompatibilities for Form 1041-A, U.S. Information Return Trust Accumulation of Charitable Amounts:

    Unpostable MFT Filing requirement is not compatible if:
    36 (1041-A) 1120 FRC is equal to 01, 02, 03, 04, 06, 07, 09, 10, 11, 14, 15, 16, 17, 18 or 19
      1065 FRC is equal to 01
      1066 FRC is equal to 01
      8752 FRC is equal to 01
      990-T FRC is equal to 01 or 02
      990-PF FRC is equal to 01 or 02
      990 FRC is equal to 01, 02, 03, 04, 06, 07 or 13
  10. The following Filing Requirement Incompatibility Chart provides information on filing requirement incompatibilities for Form 5227, Split-Interest Trust Information Return:

    Unpostable MFT Filing requirement is not compatible if:
    37 (5227) 1120 FRC is equal to 01, 02, 03, 04, 06, 07, 09, 10, 11, 14, 15, 16, 17, 18 or 19
      1041 FRC is equal to 01, unless EO Subsection Code is equal to 90
      1065 FRC is equal to 01
      1066 FRC is equal to 01
      8752 FRC is equal to 01
      990-T FRC is equal to 01 or 02
      990-PF FRC is equal to 01 or 02
      990 FRC is equal to 01, 02, 03, 04, 06, 07 or 13
      706-GS(T) FRC is equal to 01, unless EO Subsection Code is equal to 90
  11. The following Filing Requirement Incompatibility Chart provides information on filing requirement incompatibilities for Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation:

    Unpostable MFT Filing requirement is not compatible if:
    44 (990-PF) 1120 FRC is equal to 02, 06, 10, 11, 14, 16, 17, 18 or 19
      1120 FRC is equal to 01, unless the EO Entity status is equal to 19 or 22
      1041 FRC is equal to 01, unless EO Subsection Code is equal to 92
      1065 FRC is equal to 01
      1066 FRC is equal to 01
      8752 FRC is equal to 01
      990-T FRC is equal to 02
      1041-A FRC is equal to 01
      5227 FRC is equal to 01 or 02
      990 FRC is equal to 01 or 02, 03, 04, 06, 07 or 13
      706-GS(T) FRC is equal to 01, unless EO Subsection Code is equal to 90
  12. The following Filing Requirement Incompatibility Chart provides information on filing requirement incompatibilities for Form 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code:

    Unpostable MFT Filing requirement is not compatible if:
    50 (4720) 1120 FRC is equal to 02, 06, 07, 10 or 11
      1065 FRC is equal to 01
      1066 FRC is equal to 01
      8752 FRC is equal to 01
      990 FRC is equal to 03
  13. The following Filing Requirement Incompatibility Chart provides information on filing requirement incompatibilities for Form 990, Return of Organization Exempt From Income Tax:

    Unpostable MFT Filing requirement is not compatible if:
    67 (990) 1120 FRC is equal to 02, 07, 10, 11, 14, 15, 16, 17, 18 or 19
      1120 FRC is equal to 01, unless the 990 FRC is equal to 12
      1041 FRC is equal to 01, unless the EO Subsection Code is equal to 91
      1065 FRC is equal to 01
      1066 FRC is equal to 01
      8752 FRC is equal to 01
      990T FRC is equal to 02
      1041-A FRC is equal to 01
      5227 FRC is equal to 01 or 02
      990-PF FRC is equal to 01 or 02
      706-GS(T) FRC is equal to 01, unless the EO Subsection Code is equal to 91
  14. The following Filing Requirement Incompatibility Chart provides information on filing requirement incompatibilities for Form 706-GS(T), Generation-Skipping Transfer Tax Return For Terminations:

    Unpostable MFT Filing requirement is not compatible if:
    77 (706-GS(T) 1120 FRC is equal to 01, 02, 03, 04, 06, 07, 10, 11, 14, 15, 16, 17, 18 or 19
      1065 FRC is equal to 01
      1066 FRC is equal to 01
      8752 FRC is equal to 01
      990-T FRC is equal to 01 or 02
      990-PF FRC is equal to 01, unless the EO Subsection Code is equal to 92
      990 FRC is equal to 03, 04, 06, 07 or 13
      990 FRC is equal to 01 or 02, unless the EO Subsection Code is equal to 91
  15. Form 1120-C, U.S. Income Tax Return for Cooperative Associations, is valid beginning 200612.

    Caution:

    Form 990-C, Farmer's Cooperative Association Income Tax Return, programming can no longer post to the Business Master File.

  16. The following table provides instructions for handling unpostable Form 990-C, Farmer's Cooperative Association Income Tax Return.

    IF THEN
    A Form 990-C, Farmer's Cooperative Association Income Tax Return, unposts and the tax period is 200611 and prior URC 8 to Rejects to process as Tax Class 3, MFT 02, Doc Code 10.
    A Form 990-C, Farmer's Cooperative Association Income Tax Return, unposts and the tax period is 200612 or subsequent URC 8 to Rejects to process as Tax Class 3, MFT 02, Doc Code 03.
  17. Additional filing requirement descriptions and validity is provided in 2.4.9, IDRS Terminal Input - Command Codes ENREQ, INCHG, IRCHG, BNCHG and BRCHG.

3.12.279.125  (01-01-2015)
UPC 329 Filing Requirement Mismatch Instructions

  1. When the filing requirement is inconsistent with the current filing requirement because of a posted Form 1041-A, U.S. Information Return Trust Accumulation of Charitable Amounts, Form 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code, Form 706, U.S. Estate Tax Return, Form 706-GS(D), Generation-Skipping Transfer Tax Return for Distributions, Form 706-GS(T), Generation-Skipping Transfer Tax Return For Terminations, Form 709, United States Gift (and Generation - Skipping Transfer) Tax Return, Form 5227, Split-Interest Trust Information Return, a TC 016 will not change the filing requirements. A TC 591 CC 018 must be input to the tax module to delete the filing requirement.

  2. If the entity of the unpostable return or extension and the entity on the BMF are not the same research for another EIN, and use the following table to resolve the unpostable condition:

    IF AND THEN
    A different EIN is found, The filing requirements match the unpostable return or extension, Release using URC 6 and send Letter 147C when necessary.
    A different EIN is not found,   Reassign to Entity Unpostables.
  3. See Figure 3.12.279-1 for the correct filing requirement positions.

    Figure 3.12.279-1

    This image is too large to be displayed in the current screen. Please click the link to view the image.
    • 941

    • 1120

    • 1041

    • 1065

    • 1066

    • 8752

    • 999-T

    • 1041-A

    • 5227

    • 990-PF

    • 4720

    • 990

    • 706-GST

3.12.279.126  (01-01-2015)
UPC 329 RC 1

  1. Reason Code 1 occurs when an input transaction is attempting to update filing requirements or to create a tax module which is inconsistent with the current filing requirements.

  2. UPC 329 RC 1 Resolution - Use the following table to assist in resolving UPC 329 RC 1 when the unpostable condition relates to a payment:

    IF AND THEN
    The unpostable is a payment, A different EIN is found after researching, Release using URC 6.
    The unpostable is a payment, A different MFT is found after researching and the payment money amount is in line with the payments the taxpayer is making, Release using URC 6 or 8.
    The unpostable is a payment, Unable to locate a different EIN and or MFT, Correspond with the taxpayer using Letter 320C or Letter 3064C. If the entity indicates it is a Limited Liability Company (LLC) reassign to Entity Unpostables.
    No reply,   Release using URC 8 and request Rejects forward to Unidentified if the payment is a TC 610/670 and the received date of the payment is less than one year old. If the date of the payment is more than one year old request Rejects to forward the payment to Excess Collections.
    The unpostable is a payment, Has an EO sub-section Complete Parts I, II, and III of Form 4442, .Inquiry Referral, Indicate Expedite at the top of the Form 4442, Inquiry Referral, In Part III Section C state "Please provide closing instructions". Email the Form 4442, Inquiry Referral, to the EO Entity Lead. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Entity EO Unpostables, Attention: EO Entity Lead. (For Ogden Campus Only - give completed Form 4442, Inquiry Referral, to your lead for appropriate action. A response will be received within 2 - 3 business days.)
    The EO status code is 40 - Application Pending--Inactive--No Exemption, 41 - No Reply to Solicitation--Inactive--No Exemption, 42 - Extension of Time to File (TC 460)   Release using URC 6 to post payment to Master File.

3.12.279.127  (01-01-2015)
UPC 329 RC 1 Form 1066 (OSPC)

  1. Use the following table to assist with resolving the unpostable condition when it involves a Form 1066 - U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return

    IF THEN
    The return or the extension is for MFT 07 (Form 1066, U.S. Real Estate Mortgage Investment Conduit Income Tax Return), Research for transcription errors and/or research for a different EIN. If a different EIN is located release using URC 6 to the correct number.

    Note:

    A new EIN must be assigned if the account found during research has a filing requirement of Form 1041, Form 1065, Form 1120, etc. See IRM 21.7.13.5.10.3, Determining the Need for an EIN: REMIC.

    No other EIN is found (a new EIN must be assigned), follow procedures in IRM 3.12.279.7, Unpostable Closures, to coordinate with Entity/Entity Unpostables. When the unpostable is received back from Entity/Entity Unpostables release with RC 0 and cycle if necessary.

3.12.279.128  (01-01-2015)
UPC 329 RC 1 Form 7004 or Form 8868

  1. The following table provides instructions for resolving Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns, or Form 8868, Application for Extension of Time To File an Exempt Organization Return, for TC 620 (extensions and payments:

    Note:

    Once the TC 620 posts to Master File a TC 460 will generate for an automatic 5 month extension for Form 1065, U.S. Return of Partnership Income, Form 1041, U.S. Income Tax Return for Estates and Trusts, or Form 8804, Annual Return for Partnership Withholding Tax (Section 1446). Bankruptcy Form 1041, U.S. Income Tax Return for Estates and Trusts, receive a 6 month extension

    .

    IF THEN
    The taxpayer entered the wrong form code or did not enter a code, or Code and Edit or transcription error is present, Release using URC 6. See IRM 3.12.279.67,UPC 307 RC 1 Fiscal Month Discrepancy, for a list of non-taxable returns. If unable to use URC 6, release with URC 8 and request Rejects reprocess the extension with the correct MFT. Edit the MFT in the top left corner of the extension.
    Tax preparer's are filing blanket extensions for the incorrect filing requirements (FR), Release using URC D.
    Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns, is filed for a Limited Liability Company (LLC), Reassign to Entity Unpostables.
    The taxpayer is requesting an extension on the incorrect form (Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns), and the correct form for an EO extension is Form 8868, Application for Extension of Time To File an Exempt Organization Return, Convert (red pen editing) the original form to the required form, URC 8 and request Rejects reprocess the extension with the correct MFT and extension date if necessary. See the table below for the correct MFT.
  2. When resolving an unpostable condition for Form 8868, Application for Extension of Time To File an Exempt Organization Return, use the following table to correct the MFT:

    Extension is for Form MFT
    Form 990, Return of Organization Exempt From Income Tax, 67
    Form 990-BL, Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Person, 56
    Form 990-EZ, Short Form Return of Organization Exempt From Income Tax, 67
    Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation, 44
    Form 990-T, Exempt Organization Business Income Tax Return, 34
    Form 1041-A, U.S. Information Return Trust Accumulation of Charitable Amounts, 36
    Form 4720, Return of Certain Excise Taxes on Charities and Other Persons Under Chapters 41 and 42 of the IRC, 50
    Form 5227, Split-Interest Trust Information Return 37
    Form 6069, Return of Excise Tax on Excess Contributions of Black Lung Benefit Trust under Section 4953 and Computation of Section 192 Deduction, 57

3.12.279.129  (01-01-2015)
UPC 329 RC 3

  1. Reason Code 3 occurs when TC 971 AC 40/41 attempts to establish or post to other than MFT 01/16 module.

    1. A TC 971 AC 40 or 41 can establish a tax module.

    2. A TC 971 AC 40 or 41 will bypass the UPC 309 RC 1 check.

    3. A Manually input TC 971 AC 40 will change the deposit requirement to a 1 (monthly).

    4. A manually input TC 971 AC 41 will change the deposit requirement to a 2 (semi-weekly).

  2. UPC 329 Resolution RC 3 - Release using URC 2 to originator.

3.12.279.130  (01-01-2015)
UPC 329 RC 5 Form 941/944 Payment/Credit

  1. Form 944, Employer's ANNUAL Federal Tax Return, and Form 944-SS, Employer's ANNUAL Federal Tax Return, was developed to simplify the reporting of employment taxes (e.g. Federal Income Tax Withheld, Social Security Tax, and Medicare Wage Tax) and to reduce the burden on small businesses.

    Note:

    Beginning with tax year 2012, taxpayers who previously filed Form 944-SS, Employer's ANNUAL Federal Tax Return will continue to file annually on Form 944, Employer's ANNUAL Federal Tax Return or Form 944(SP) the Spanish language equivalent to Form 944

  2. The first eligible tax period ending for Form 944, Employer's ANNUAL Federal Tax Return, Form 944-SS, Employer's ANNUAL Federal Tax Return, was 200612. The form is due by January 31st.

  3. Form 944, Employer's ANNUAL Federal Tax Return, eligible taxpayers were selected based upon their past Form 941, Employer's Quarterly Federal Tax Return, liabilities. To be considered their combined annual liability on the quarterly returns must not have been equal to or have exceeded, $1,000.00. The taxpayer is then notified by mail that they have the option to file their employment taxes on Form 944, Employer's ANNUAL Federal Tax Return, once a year rather than on Form 941. However, if the taxpayer wishes to be excluded from Form 944, Employer's ANNUAL Federal Tax Return, they must reply by April lst. Automatic exceptions are granted.

    1. If the taxpayer files Form 941 electronically, or

    2. If the taxpayer expresses that for the upcoming year, they estimate their combined annual liability of Federal Income Withheld Tax, Social Security, and/or Medicare will be equal to, or exceed $1,000.00.

  4. Beginning January 2009 the fields 944 ESTAB year and the 944 FINAL year (via CC BMFOLE) will no longer be available. These fields will be converted to a new field with the element name F944 CACHE YRS. The new field F944 CACHE YRS is a list of 10 years (2006-2015) which will indicate whether the TP is liable for a Form 944. See IRM 2.3.59 for additional information on CC BMFOL.

  5. UPC 329 RC 5

    • A Form 941 payment (MFT 01) TC 610, 640, 650 or 670 attempting to establish or post to a tax period will unpost when the payments tax year is equal to a significant Form 944 Cache Year.

      Example:

      MFT 01 TC 650 tax period = 2007 and F944 CACHE YRS 2007 = 1 - no matter what FRC is set.

      Exception:

      Tax period year = current processing year, and F944:YYYY-1 = blank and F941 payment's tax period month = 03.

      Exception:

      TC 610, 640, 650, 670 is Doc Code 24/34/48.

    • A Form 944 payment (MFT 14) TC 610, 640, 650 or 670 attempting to establish or post to a tax period will unpost when the payments tax year is not equal to a significant Form 944 Cache Year.

      Example:

      Tax year = 2007 and Form 944 Cache Year = blank -no matter what FRC is set.

      Exception:

      TC 610, 640, 650, 670 is Doc Code 24/34/48.

  6. In the past, we had to utilize both the estab and final year fields to determine what years a TP was liable for a 944. We also had to deal with correctly populating two fields when the TP opted out of the 944 program. With the new cache, we will only have to input one field to indicate the year a TP is liable for a 944 (via BNCHG and along with the FR change).

    Note:

    Command Code BNCHG Element Name F944-YR/IND must equal 1 or 9. See IRM 2.4.9, Command Codes ENREQ, INCHG, IRCHG, BNCHG and BRCHG, for screen display.

    • F944-CACHE-YEAR/IND

    • 2006 thru 2015 for year. Indicator values are 1 or 9.

    • 1 -Turn on FR944 for year indicated.

    • 9 -Turn off FR944 for year indicated.

    • If input, both the year and indicator must be present.

  7. If a permanent 944-bypass indicator is present on CC BMFOLE never post as a Form 944 filer. The taxpayer wants to file Form 941 quarterly. The one digit 944-bypass indicator is entered via BNCHG or EOCHG screens and is called "944-BYP" . A "1" is input to set the bypass, and a 9 to turn off the bypass. If 944-BYP input is "1" and FR944 FRC is on at master file, then FR944 must be input with "0" . See IRM 2.4.9, IDRS Terminal Input - Command Codes ENREQ, INCHG, IRCHG, BNCHG and BRCHG, for additional information

  8. UPC 329 RC 5 Resolution - Use the table below to resolve the unpostable condition

    IF AND THEN
    The unpostable tax module is not established and the taxpayer files a Form 941, Employer's Quarterly Federal Tax Return, quarterly payment, Form 944 Cache Year Indicator is turned on (equal to 1) and a Letter 3007C was issued to the taxpayer. Input a TC 016 to establish as a Form 941, Employer's Quarterly Federal Tax Return filer, and cycle if appropriate. Release using URC 0.

    Caution:

    Enter a YYYY/9 in the F944-YR/IND field on CC BNCHG to delete the 944 Cache Year Indicator.

    The unpostable tax module is not established and the taxpayer files a Form 941, Employer's Quarterly Federal Tax Return, quarterly payment April 1 or prior, Form 944 Cache Year Indicator is turned on (equal to 1) and research indicates a Letter 3007C was not issued to the taxpayer. Input a TC 016 to establish as a Form 944 filer and cycle if appropriate. Release using URC 6 to MFT 14.
    An MFT 01 payment is attempting to post, Form 944 Cache Year Indicator is turned on (equal to 1) and research indicates a Letter 3007C was issued to the taxpayer. Input aTC 016 to establish as a Form 941, Employer's Quarterly Federal Tax Return, filer and cycle if appropriate. Release using URC 0.

    Caution:

    Enter a YYYY/9 in the F944-YR/IND field on CC BNCHG to delete the 944 Cache Year Indicator.

    An MFT 01 payment is attempting to post, Form 944 Cache Year Indicator is turned on (equal to 1) and research indicates a Letter 3007Cwas not issued to the taxpayer. Input a TC 016 to establish as a Form 944 filer and cycle if appropriate. Release using URC 6 to MFT 14.
    The unpostable tax module is not established and the taxpayer files a Form 944 payment, Form 944 Cache Year Indicator is not turned on (blank or equal to 9) and a Letter 3007C was issued to the taxpayer. Input a TC 016 to establish as a Form 941, Employer's Quarterly Federal Tax Return, filer if necessary. Cycle if necessary. Release using URC 6 to MFT 01 and correct tax period.
    The unpostable tax module is not established and the taxpayer files a Form 944 payment, Form 944 Cache Year Indicator is not turned on (blank or equal to 9) and a Letter 3007C was not issued to the taxpayer. Input a TC 016 to establish as a Form 944 filer if necessary. Release using URC 0 and cycle if necessary.

    Caution:

    Enter a YYYY/1 in the F944-YR/IND field on CC BNCHG to delete the 944 Cache Year Indicator.

3.12.279.131  (01-01-2015)
UPC 329 RC 7

  1. UPC 329 RC 7 unposts when a TC 424 Push code 036 is attempting to establish or post to one of the following conditions:

    1. An MFT 14 tax module and its tax year is not equal to a significant Form 944 Cache Year, or

    2. An MFT 01 module and its tax year is equal to a significant Form 944 Cache Year.

  2. UPC 329 RC 7 Resolution - GUF auto-closed URC 2 to the originator.

    Note:

    If this is an automated transaction input URC D to delete from the GUF system and route to Exam. Notate action taken.

3.12.279.132  (01-01-2015)
UPC 330 RC 1 - RC 7 and UPC 330 RC 9

  1. This occurs when a TC 420 has posted use the following table to resolve the unpostable condition.

    Reason Code Condition Resolution
    1 Occurs when a TC 29X (290, 291, 299) without Priority Code 1, 2, 6, 7 or 8 attempts to post to a module with an unreversed TC 420 or 424. GUF Auto-Closed URC 2 to the originator.
    2 Occurs when there is a TC 30X with Priority Code other than 1/3/4 and tax module contains the Dup/Amended Return freeze. Category E1 or E2.
    3 Occurs when a TC 29X/30X attempting to post with Reference Number 198 and there is no Entity Employment Code of F in the account. If Doc Code 54 then GUF Auto-Closed URC 2 to the originator. If Doc Code 47 assigned to Category E1 or E2.
    4 Occurs when a TC 420 and an unreversed TC 420 is already in the module. GUF Auto-Closed URC 2 to the originator.
    5 Occurs when a TC 424 is input to a module with no TC 150 posted and an unreversed TC 424 is already posted.
    Exception: Posting TC 424 has Push Code 036/072.
    GUF Auto-Closed URC 2 to the originator.
    6 Occurs when a TC 424 (except Push Code 010) is input to a module with TC 150 posted and an unreversed TC 420 or TC 424 is already posted. GUF Auto-Closed URC 2 to the originator.
    7 Occurs when a TC 421 (Doc. Code 47) is input to a module with an unreversed TC 640 posted and no related TC 30X is posted. GUF Auto-Closed URC 2 to the originator.
    9 Occurs when a TC 494 is input to a module with an Organizational Source different from the Organizational Source of the latest posted unreversed TC 494. GUF Auto-Closed URC 2 to the originator.

3.12.279.133  (01-01-2015)
UPC 331 RC 1 Return Liability and Assessment Inconsistencies

  1. UPC 331 RC 1 occurs when there is a math error return and there is no math error notice code unless the return contains alpha Condition Code "Q."

  2. UPC 331 RC 1 Resolution - GUF Auto-Closed URC 8 to Rejects.

3.12.279.134  (01-01-2015)
UPC 331 RC 2

  1. Reason Code 2 occurs when there is a non-math error zero liability return containing a remittance (not applicable to Form 990, Return of Organization Exempt From Income Tax, Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation, Form 1041-A, U.S. Information Return Trust Accumulation of Charitable Amounts, or Form 1065, U.S. Return of Partnership Income, for Tax Period 197912 and later).

  2. UPC 331 Resolution RC 2- Process as follows:

    IF THEN
    The return has a liability, Release using URC 8 request Rejects to pick up the liability.
    The return does not have a liability, Correspond with the taxpayer using Letter 320C or Letter 21C to determine where to move credits posted in error or contact the taxpayer by telephone.
    The taxpayer indicates money is to be refunded, Prepare Form 3244, Payment Posting Voucher. Release using URC 8. Request return be processed as non-remit.
    The taxpayer indicates the money was intended for a different module, Prepare Form 3244, Payment Posting Voucher. Release using URC 8 and request the return be processed as a non-remit and the payment must be processed to the appropriate module.
    Taxpayer has no knowledge of the money, Prepare a Form 3244, Payment Posting Voucher, for the money. Release using URC 8 and request the return be processed as a non-remit and the money sent to Unidentified.
    No reply to the Letter 320C or Letter 21C, Prepare a Form 3244, Payment Posting Voucher, to post payment to the earliest debit module. Release using URC 8, request return be processed as a non-remit and payment processed to the appropriate module.
    No reply to the Letter 320C or Letter 21C, and no debit modules, Prepare Form 3244, Payment Posting Voucher. Release using URC 8 and request the return to be processed as a non-remit and the money sent to Unidentified.

3.12.279.135  (01-01-2015)
UPC 331 RC 4 and 5

  1. Process as follows:

    Reason Code Condition Resolution
    4 Occurs when Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, Form 941, Employer's Quarterly Federal Tax Return, Form 943, Employer's Annual Tax Return for Agricultural Employees, Form 944, Employer's ANNUAL Federal Tax Return, or Form 720, Quarterly Federal Excise Tax Return – with alpha Condition Codes "E" and "F" present. GUF Auto-Closed URC 8 to Rejects.
    5 Occurs when Form 1120 series (excluding Form 1120-S, U.S. Income Tax Return for an S Corporation) has an alpha Condition Code of "F" and a significant Credit Elect field. GUF Auto-Closed URC 8 to Rejects.

3.12.279.136  (01-01-2015)
UPC 332 RC 1 Return Code/Filing Requirement Mismatch (MFT 02 Only)

  1. Any Form 1120 series TC 150 (not Document Code 51) will unpost if it has a document code that is not compatible with the Return Code of the latest dated unreversed TC 620 posted in the tax module.

3.12.279.137  (01-01-2015)
UPC 332 RC 4 (OSPC Only)

  1. UPC 332 RC 4 occurs when a TC 150, 29X, 30X, or 370 attempts to post for MFT 17 ( Form 8288, U.S. Withholding Tax Return for Disposition by Foreign Persons of U.S. Real Property Interests) if year and month of Date of Transfer (DOT) doesn’t match the year and month of the Tax Period.

    Note:

    The earliest valid tax period for Form 8288, U.S. Withholding Tax Return for Disposition by Foreign Persons of U.S. Real Property Interests, is 200512.

  2. The tax period is determined from the Date of Transfer (DOT), (Line 3, Parts I and II of Form 8288, U.S. Withholding Tax Return for Dispositions By Foreign Persons of U.S. Real Property Interests). The month and year of the DOT will be the month and year of the tax period.

    Caution:

    Although 200512 is a valid tax period, the DOT must be 12-13-2005 or later. If the DOT is prior to 12-13-2005, the computer will not accept the return. If the tax period is earlier than 200512, the return must be re-numbered to Non-Master File.

  3. UPC 332 Resolution RC 4 - Process as follows:

    IF THEN
    A TC 150 check for transcription error on Form 8288, U.S. Withholding Tax Return for Disposition by Foreign Persons of U.S. Real Property Interests, and/or attachments, Input URC 6 or 8 to correct the tax period.
    TC 29X or 30X and apparent transcription error on Form 8288, U.S. Withholding Tax Return for Disposition by Foreign Persons of U.S. Real Property Interests, and/or attachments, Input URC 6 or 8 to correct the tax period.
    TC 29X or 30X and unable to resolve unpostable condition, Input URC 2 to route to the originator.
    TC 370 Doc Code 51 or 52, Contact the originator and close per originator's instructions.

3.12.279.138  (01-01-2015)
UPC 332 RC 5 (OSPC Only)

  1. UPC 332 RC 5 occurs when a TC 29X (Doc Codes 51 or 54) or TC 30X with a Date of Transfer on the adjustment doesn’t match the Date of Transfer on the posted return, and no secondary TC 340 is present.

  2. UPC 332 Resolution RC 5 - follow the instructions in the table below:

    IF THEN
    The Doc Code is 54 Input URC 2 to the originator.
    The Doc Code is 51 Input URC 8 and request Rejects to route to the originator.

3.12.279.139  (01-01-2015)
UPC 334 RC 2 – RC 7

  1. The following table provides UPC 334 unpostable conditions and resolution codes:

    Reason Code Condition Resolution
    2 Occurs when a TC 488 input to MFT 02/05 (not-CCC "5" ) 52, 58, 60, 61 module or modules with return and Computer Condition Code "5" (Form 1120, U.S. Corporation Income Tax Return, Form 1041, U.S. Income Tax Return for Estates and Trusts, Form 1120-C, U.S. Income Tax Return for Cooperative Associations, or Form 990-T, Exempt Organization Business Income Tax Return), and current Status is not 19, 21, 22, 23, 56, 58, or 60; or, (MFT 05, not-CCC "5" ) the 23C date is greater than 11 months from period ending; or, (MFT 58/60) the 23C date is greater than Tax Period ending. GUF Auto-Closed URC 2 to the originator.
    3 Occurs when a TC 488 input to MFT 05 module when return is not coded as an Estate (Fiduciary Code of 1) and does not contain Computer Condition Code "5" or, TC 489 input to a module not in Status 14. GUF Auto-Closed URC 2 to the originator.
    4 Occurs when a TC 920 (except input Status 50) attempts to post to a module that does not contain a current Status 10, 12, 19, 21, 22, 23, 56, 58, or 60; or, the Status History Section would overflow. GUF Auto-Closed URC 2 to the originator.
    5 Occurs when a TC 300/301/308/309 for a significant additional assessment without TC16X attempts to post to a delinquent filed return, and the total tax liability (including the TC 30X) for the tax module exceeds the sum of timely credits posted in the tax module; or, TC 300/301/308/309 for a significant abatement without TC 16X attempts to post to a delinquent filed return, and the net of all posted TC 16X transactions in the tax module is not zero.

    Note:

    If the RDD is prior to 1/1/87, exclude input TC 300/301/308/309 with a secondary TC 320 or if a TC 320 is already posted exclude if return as a Computer Condition Code "R" or contains Doc Code 51 or 52.

    For Doc Code 51. Contact the originator for instructions. Release using URC 8 to correct per originator's instructions. All others are assigned to Examination, E1 Category.
    6 Reason Code 6 occurs when a TC 290/291 for a significant amount, without TC 16X attempts to post to a delinquent filed return with a previously posted TC 160/161; or, TC 290/291 for a significant abatement without TC 16X attempts to post to a delinquent filed return with TC 160/161 posted in the module, and the net of all posted TC 16X transactions in the tax module is not zero.

    Note:

    If RDD is prior to 1/1/87, exclude TC 290/291 with a secondary TC 320 or if a TC 320 is posted, exclude if the return contains Computer Condition Code "R."

    If the unpostable is a TC 370, Doc Code 51 and unable to identify and/or contact the initiator and no TC 160 is on the document, input a TC 160 with a zero amount. Release using URC 8 to Rejects. All others GUF Auto-Close URC 2 to originator.
    7 Reason Code 7 occurs when a TC 290/300/370 attempting to post to a Federal account (Employment Code = F) if it carries any one of the following manual Penalty and Interest type transactions or Penalty Reference Numbers (PRNs):
    1. Transaction Codes (TC) 160, 170, 180, 190, 234, 270, 280, 340 or 770 for a debit amount; or

    2. The PRN range from 500 thru 689, 780-781 which create a TC 240 at Master File for a debit amount.

    GUF auto closed URC 8 to cancel DLN.

3.12.279.140  (01-01-2015)
UPC 335 Erroneous Adjustment to Offer In Compromise (OIC) Module

  1. UPC 335 RC 1 occurs when any TC 29X (Document Locator Number (DLN) blocked other than 800 series) or 30X (with significant amount) attempting to post to a module with an unreversed TC 780 present.

  2. UPC 335 RC 2 occurs when a duplicate TC 29X or TC 30X attempted to post. (Duplicate refers to the same TC, DLN, and Amount).

  3. Resolution RC 1 and 2 are GUF Auto-Closed URC 2 to originator.

3.12.279.141  (01-01-2015)
UPC 336 RC 1 - RC 4

  1. UPC 336 RC 1- occurs when a TC 29X/30X with other than zero amount, or TC 290 with Credit Reference Number 766/767, and without secondary TC 34X or 77X attempts to post to a module, and

    • The module has an unreversed TC 534 for significant amount posted: or,

    • A Status 14 is present in the Status History Section; or,

    • The interest TC 34X or 77X restriction is "on" in the module.

      Exception:

      (to 3rd bullet above) allow TC 291, 295, 299, 301, 305, 309 for significant amount to post if: no unreversed TC 770 is posted to the module and the net TC 34X posted to the module is for zero amount.

      Exception:

      Bypass UPC 336 RC 1 for TC 29X with Blocking Series 40X.

  2. UPC 336 RC 2 - TC 291/301 without a secondary TC 18X attempts to post that would reduce the net tax to zero and a significant net FTD penalty (TC 18X) is present that restricts computer generated FTD penalty.

  3. UPC 336 RC 3 - TC 29X containing a reference number 339 signed positive if the reference number amount exceeds the interest total field.

    Note:

    ADJ54 with reference number 339 is input through ADJ 54 to cross-reference trust fund interest. This will generate a TC 766 and will retain the reference number 339 as part of the TC 766.

  4. UPC 336 RC 4 - occurs when any input TC 290 is attempting to post and the adjustment contains credit reference number 339 and any other significant amount, tax, penalty, interest or another credit reference number amount.

  5. UPC 336 Resolution RC 1 - For Document Code 51.

    1. Contact originator for instructions.

    2. Release using URC 8 to correct per originator's instructions.

  6. All others, GUF Auto-Close URC 2 to originator.

3.12.279.142  (01-01-2015)
UPC 337 Inconsistent Collection Statute Expiration Date (CSED) transaction

  1. This unpostable condition occurs when there is an Inconsistent CSED Transaction.

  2. Reason Code 1 occurs when a TC 290, 294, 298, 300, 304, or 308 for significant amount attempts to post to a debit balance module where the TC 150 CSED is about to expire or has expired and no unreversed TC 534 is posted.

  3. Reason Code 2 occurs when a TC 290 with a secondary TC 534 is directed to a module where the return CSED or for MFT 13, the Civil Penalty CSED is not imminent or expired, or the transaction amount exceeds assessed module balance.

  4. Reason Code 3 occurs when a TC 290 with a secondary 534 attempts to post and the CSED date field on it does not match the CSED date field on a prior-posted assessment.

  5. Reason Codes 1 - 3 are GUF Auto-Closed URC 2, to Examination (TC 30X) or Collections/SC (TC 29X, 534).

3.12.279.143  (01-01-2015)
UPC 340 RC 1 No Date of Death

  1. Any transaction (except TC 150, ISRP 610 and TC 670) that attempts to post to or create an MFT 52 tax module whose entity module does not contain Date of Death.

  2. UPC 340 Resolution RC 1

    IF THEN
    Date of Death (DOD) is on the document. Input the DOD using TC 016. Release using URC 0 and cycle if necessary.
    DOD is not on the document, Request last posted return. (CC BRTVU/RTVUE may be used)
    If the DOD is on return, input TC 016 and release using URC 0, cycle if necessary.
    If the DOD is not on return, input TC 016 with a presumed DOD (based on the transaction date). Release using URC 0 and cycle if necessary.

3.12.279.144  (01-01-2015)
UPC 340 RC 2

  1. Reason Code 2 occurs when the Input Date of Death (DOD) is all nines, and there is an MFT 52 module without an unreversed TC 400.

  2. UPC 340 Resolution RC 2 - If DOD is all nines, release using URC 2 to originator.

    Note:

    If the TC 150 is unpostable for another condition, hold the UPC 340, until the 150 is resolved.

3.12.279.145  (01-01-2015)
UPC 341 RC 2

  1. A TC 474 or TC 960 attempts to post with no related filing requirement code (FRC).

    1. Bypass the TC 474 check for MFT 01/14/10 if TC 474 document code is 77 and Blocking Series 5XX.

    2. Bypass this check for TC 960 for MFT 17/79.

  2. UPC 341 Resolution RC 2 - GUF auto-closed URC 2.

3.12.279.146  (01-01-2015)
UPC 342 RC 5

  1. UPC 342 RC 5 occurs when an input DP adjustment containing reference number 766/767 attempts to post with Offset Trace Number (OTN) that does not match OTN on posted TC 898.

  2. UPC 342 RC 5 Resolution - Contact originator for resolution. See IRM 21.4.6.5.2.5.7, UPC 342.

3.12.279.147  (01-01-2015)
UPC 342 RC 6

  1. UPC 342 RC 6 occurs when an input DP adjustment attempts to post with reference number 766 amount greater than sum of net TC 89X memo amounts minus sum of net TC 76X in module (all with matching Offset Trace Numbers (OTNs)).

  2. UPC 342 RC 6 Resolution - Contact originator for resolution. See IRM 21.4.6.5.2.5.7, UPC 342.

3.12.279.148  (01-01-2015)
UPC 342 RC 7

  1. UPC 342 RC 7 occurs when an input DP adjustment attempts to post with reference number 766 amount greater than sum of net TC 76X in module (with matching Offset Trace Number s (OTNs)).

  2. UPC 342 RC 7 Resolution - Contact originator for resolution. See IRM 21.4.6.5.2.5.7, UPC 342.

3.12.279.149  (01-01-2015)
UPC 342 RC 8

  1. UPC 342 RC 8 occurs when an input DP adjustment containing reference number 766/767 attempts to post and transaction date of posted TC 898 is more than six years earlier than current 23C date.

  2. UPC 342 RC 8 Resolution - Contact originator for resolution. See IRM 21.4.6.5.2.5.7, UPC 342.

3.12.279.150  (01-01-2015)
UPC 344 Invalid CSED and ASED

  1. Unpostable Code 344 occurs when there is an invalid Collection Statute Expiration Date (CSED) or Assessment Statute Expiration Date (ASED).

  2. The following table provides the condition and resolution for UPC 344:

    Reason Code Condition Resolution
    1 Occurs when the transaction date of TC 550/560 is later than the Statute of Limitations Expiration Date as extended.

    Note:

    Bypass for TC 550 with Blocking Series 99X.

    GUF Auto-Closed URC 2 to originator.
    2 Occurs when the Assessment Statute Expiration Date as extended by the TC 560 is not equal to or greater than the present ASED for the module.

    Note:

    Bypass for TC 560 with DLN blocking series 70X, 775, or 99X.

    GUF Auto-Closed URC 2 to originator.
    3 Occurs when the transaction date of TC 550/560 is earlier than the transaction date of the latest unreversed TC 550/560/564.
    Bypass for TC 550 with Blocking Series 99X.
    GUF Auto-Closed URC 2 to originator.
    4 Occurs when the Collection Statute Expiration Date as extended by the TC 550 is not equal to or greater than latest CSED in the module. GUF Auto-Closed URC 2 to originator.
    5 Occurs when a TC 550/560 attempts to post to a module which contains an unreversed TC 480. GUF Auto-Closed URC 2 to originator.
    6 Occurs when a TC 550 with a transaction date not later than the transaction date from a posted TC 520 or TC 470 CC 095. GUF Auto-Closed URC 2 to originator.
    7 Occurs when there is a TC 550 and TC 150 is not posted to module (except MFT 13 for TC 550). GUF Auto-Closed URC 2 to originator.
    8 Occurs when there is a TC 550 and the module contains one or more TCs 520 and no TC 520 has a Closing Code of 06X, 073, 076–089. GUF Auto-Closed URC 2 to originator.
    9 Occurs when a TC 550 attempts to post to an MFT 52 module currently in status 14. GUF Auto-Closed URC 2 to originator.
  3. Checks for UPC 344 RC 1, 2 or 3 are bypassed for TC 560 input with Blocking Series 700 or 775.

3.12.279.151  (01-01-2015)
UPC 345

  1. Take the necessary action indicated in the following table to resolve the unpostable condition:

    Reason Code Condition Resolution
    3 Occurs when there is a TC 961 or 962 input to a module and no unreversed TC 960 is present. GUF Auto-Close URC 2 to originator.
    5 Occurs when there is a TC 925 attempting to post to a module and no TC 150 is posted (except for MFT 13). GUF Auto-Close URC 2 to originator.
    6 Occurs when there is a TC 925 attempting to post to any MFT other than MFT 01, 02, 05, 06, 11, 13, 14, or 16. GUF Auto-Close URC D.

3.12.279.152  (01-01-2015)
UPC 346 RC 1 Duplicate Filing Condition

  1. An input TC 370 (Doc Code 51/52) which contains a return (TC 150) and a TC 150 is already posted (duplicate filing condition).

  2. An input TC 370 (Doc Code 52) containing more than one TC 150.

  3. UPC 346 Resolution RC 1 -

    IF THEN
    Doc Code 51, Change TC 150 to TC 290, release using URC 8.
    Doc Code 52, GUF Auto-Close URC 2 to originator.

3.12.279.153  (01-01-2015)
UPC 346 RC 3 - RC 5

  1. UPC 346 Reason Code 3 occurs when an input TC 370 with secondary TC 402 (Transfer-Out Correction) attempts to post to a tax module which did not contain an unreversed TC 400 or did not match on amount and date.

  2. UPC 346 Reason Code 4 occurs when a TC 370 (Doc Code 51) with secondary TC 402 attempts to post to a module which is not in Status 29.

  3. UPC 346 Reason Code 5 occurs when an input TC 400 with Doc. Code 51 for MFT other than 13 attempts to post with TC amount other than zero, and the tax module does not contain a TC 150, or the module reflects a credit balance. (A TC generated for an overflow condition will contain blocking series 999.)

  4. UPC 346 Resolution RC 3 through 5 - Determine if the correct tax period is being addressed.

    IF THEN
    Correct tax period is not being addressed, Release using URC 6.
    A pending transaction would create a zero or debit balance, Release using URC 0.
    Otherwise, Release using URC 8. Request Rejects forward the case to Accounting

3.12.279.154  (01-01-2015)
UPC 346 RC 7 Account Transfer-IN

  1. Any TC 370 (Doc Code 51) input transaction not containing a TC 150 which does not find a TC 150 on the BMF.

    Note:

    This check does not apply to TC 370 Doc Code 51 for MFT 74/75 nor for MFT 03 tax period YYYY08 (BPD), nor for MFT 79 tax period YYYY09, nor a TC 370 with secondary TC 402

  2. UPC 346 Resolution RC 7 - Verify TC 370 is attempting to post to the correct EIN and use the following table to resolve the unpostable;

    IF THEN
    EIN in error and module contains a TC 150, Release using URC 6 to correct EIN.
    EIN in error and module does not contain a TC 150, Correct EIN and add TC 150 for "0" (zero) amount. Release using URC 8.
  3. Verify that the TC 370 is attempting to post to the correct MFT and tax period with the data provided on the Form 3552, Prompt Assessment Billing Assembly, and use the following table to resolve the unpostable:

    IF THEN
    An error is located, Release using URC 6 or 8.
    An error is not located, Add a TC 150 for "0" (zero) amount. Release using URC 8.

    Note:

    This check does not apply to TC 370, document code 51 for MFT 74/75, or with secondary TC 402, or for MFT 03 tax period YYYY08(BPD),

3.12.279.155  (01-01-2015)
UPC 347 RC 1 Module on Retention

  1. An input transaction (other than TC 370, Doc Code 52, or TC 998, or TC 583 with Special Valuation Code 1 (SVC code of "1" ) for MFT's 02, 05, or 06 only) attempts to post to a module which has been removed to the Retention Register. TC 840 will re-sequence for up to 10 cycles before being considered unpostable.

  2. UPC 347 Resolution RC 1

    IF THEN
    Doc Code 77, GUF Auto-Close URC 2 to originator.
    TC 59X, GUF Auto-Close URC 2 to originator.
    Doc Code 14, GUF Auto-Close (URC) 2 to Collection (03).
    Doc Code 49, GUF Auto-Close (URC) 2 to Collection (03).
    TC 582 GUF Auto-Close (URC D).
    TC 583 GUF Auto-Close (URC D).
    TC 29X (blocked other than 800 series) GUF Auto-Close URC 2 to originator.
    TC 29X reflecting a TC 770 for "0" amount, Release using URC 2 to originator.
    TC 30X with other than zero amount, GUF Auto-Close URC 2 to originator.
    TC 370 or TC 446 -if they are the same, Compare the Form 3413, Transcription List (Account Transfer-In), data with CC BMFOL, CC TXMOD or CC MFTRA. Release using URC D.
    TC 370 or TC 446 - if not the same, Compare the Form 3413, Transcription List (Account Transfer-In), data with CC BMFOL, CC TXMOD or CC MFTRA. release using URC 2. Route the form to Accounting and explain the unpostable condition.
    Doc Code 34 and the TC is a Debit Release using URC 2 to the originator.
    Doc Code 34 and the TC is a Credit Take the necessary action to reverse the transaction. Release using URC 6 or 8 and notify the originator.
    Doc Code 24, 48, or 58 Take the necessary action to reverse the transaction. Release using URC 6 or 8 and notify the originator.
    A payment- Research IDRS and post to a current period according to the transaction date. Release using URC 6.
  3. If the UPC 347 RC 1 involves other payment documents follow the instructions below.

    1. The payment is addressing the correct module, use CC BMFOLB to request the module be reestablished on the Master File. Correct using URC 0 to post after the transfer-in is complete.

    2. The account is being re-established, release using URC 0 and cycle to post after TC 370.

    3. The payment is addressing the wrong module, release using URC 6 or 8.

    4. TC 670 is for zero with a secondary TC 360, release using URC 2 and route to Compliance Services Collection Operations (CSCO).

    5. If the account is not being re-established, post the payment to the earliest balance due module. Release using URC 6 or 8.

    6. If no balance due modules, post to current year. Release using URC 6.

  4. TC 150 - MFT 52 - If the first return on the retention register is for the spouse and (the SSN can be determined to be his/her's) the second return (unpostable) is for the wife or husband, then research IMF/INOLE for an SSN issued for the wife or husband.

    1. If another SSN is found, release using URC 6 to post the return under that SSN (it may be necessary to TC 000 the SSN on the BMF).

    2. If no other SSN is found, contact the personal representative or attorney for the correct SSN. If unable to secure the correct SSN coordinate with Entity to assign a temporary SSN for posting the return. Also request Entity Control assign an IRSN. Instruct Entity to forward to Rejects upon completion with an URC 8. Remarks to Reject: Invalid SSN - TP is claiming Earned Income Credit (EIC) and/or personal Exemptions.

  5. UPC 347 RC 1 All others - If the TC 370 is pending or posted, release using URC 0 and cycle to post after the TC 370 or TC 446.

  6. If the TC 370 is not found, research IDRS and take the following action:.

    1. If the module has a posted TC 400, Document Code 52, the module is being reestablished. Release using URC 0 after the module is pulled from retention.

    2. If the TC 400 Document Code is 51, the account is being transferred to another EIN. Research for another number. Release using URC 6 to the correct account.

    3. If the module has an M- freeze and does not contain a pre-journalized money amount, or no TC 150, void using URC 2 to originator.

      Note:

      An M- freeze generates with the posting of a TC 400 (account Transfer-Out).

  7. If there is no M- freeze and TC 150 is an exact match of a posted TC 150, release using URC 8. Request Rejects to cancel the DLN and re-file in the original block.

  8. If there is no M- freeze and TC 150 is not an exact match of the posted TC 150, release using URC 0 and forward to the Unpostable Statue Coordinator.

  9. If there is no M- freeze and no TC 150 is posted on CC BMFOLI, use CC BMFOLB to request the tax module be reestablished to the Master File. Release using URC 0 to post after the module is reestablished.

    IF THEN
    CC BMFOLB does not indicate the module is being reestablished, Research for the unpostable tax period on CC BMFOLV.
    The module is not on CC BMFOLV, Suspend the case and forward to the Unpostable Statute Coordinator.
    The module is on CC BMFOLV, Input CC UPCASMB to generate a request for the microfilm transcript.
    The transcript is not received within 21 calendar days, Complete Form 3774, Request for Research. Fax the Form 3774 to the appropriate Campus Microfilm function.
    The Campus Microfilm function indicates the transcript is not available, lost, or destroyed, Ensure that "all" of the following methods were used to request the module from the retention register:
    • CC ESTABMB
    • CC ESTABMZ
    • Form 3774, Request for Research.
    If the response indicates that the module cannot be recovered then void the return.
    The following types of responses are required before requesting that the return be voided:
    •"REQUESTED MODULE DOES NOT EXIST ON MASTER FILE OR RRR."
    •"The tape and/or transcript is not available"
    • "The module is non-recoverable"
    • "The microfilm has been lost or destroyed"
    Prepare a case file including all the documentation showing the requests and the responses. Include transcripts of all IDRS research conducted (ie: prints of BMFOLI, BMFOLV, TXMODA, NAMEB, and ENMOD)
    Prior to closing the case a Manager or Lead must sign off on this action.
    Release using URC 8, request Rejects to void the DLN and send the return to Files.
    The transcript and document are an exact match, URC 8 to cancel the DLN.
    Not an exact match and no TC 150 is on transcripts, Complete Form 5248, Transfer Request and send to Accounting to transfer-in the module.
    A TC 370 is pending or posted, Release using URC 0 and cycle as appropriate.

3.12.279.156  (01-01-2015)
UPC 347 RC 2 - RC 4 Auto Closed

  1. UPC 347 RC 2 - An input TC 370, Doc Code 52, blocking series other than 9XX, attempts to create a tax module and there is no indication of the expired module in the Vestigial Section.

  2. UPC 347 RC 3 - An input TC 370, Doc Code 52, (all blocking series) attempts to post and there is a tax module already present with transactions other than TC 998 posted.

  3. UPC 347 RC 4 - An input TC 370, Doc Code 52, blocking series equals 9XX, attempts to post and there is a vestigial record present for that module.

  4. UPC 347 Resolution RC 2, 3 and 4 - GUF Auto-Close URC 2 to originator.

3.12.279.157  (01-01-2015)
UPC 348 TC 020 same cycle as TC 000

  1. This unpostable condition occurs when there is a TC 020 posted to close or deactivate the account within the same cycle as a TC 000 the following table provides instructions for resolving this unpostable:

    Reason Code Condition Resolution
    1 Occurs when a TC 020 cannot post in the same cycle that an account entity was created. GUF Auto-Closed URC 2 to originator.
    2 Occurs when a TC 022 input in the same cycle the EO section was created. GUF Auto-Closed URC 2 to originator.

3.12.279.158  (01-01-2015)
UPC 349 Filing Requirements are all 8's - Auto Closed

  1. This unpostable condition occurs when Filing Requirements are all 8's.

  2. Condition Reason Code 1 occurs when an entity input transaction (except TC 041 with new Taxpayer Identification Number (TIN) addressing a Social Security Number (SSN) beginning with 9 Transaction Code (TC) 012 and TC 019) did not update all Filing Requirement Codes in an account entity which contained 8's in all Filing Requirement Codes.

  3. Reason Code 1 is GUF Auto-Closed URC 2 to originator.

3.12.279.159  (01-01-2015)
UPC 354 TC 971 Attempting to Post - Auto Closed

  1. This unpostable condition occurs when there is a TC 971 Attempting to Post.

    Reason Code Condition Resolution
    1 Occurs when a TC 971 Action Code 031 is attempting to post and an unreversed TC 971 Action Code 032 was present or a TC 971 Action Code 032 attempted to post and an unreversed TC 971 Action Code 031 was present. GUF Auto-Close (URC 2) to originator.
    2 Occurs when a TC 971 Action Code 031 or 032 attempts to post to a tax module and the total module balance is zero or credit. GUF Auto-Close (URC 2) to originator.
    3 Occurs when a TC 971 Action code 031 attempts to post to a module in an account where no module in the account has an unreversed TC 520 with CC 060–067, 081, 083, 085, or 086-089, or TC 971 Action code 32 attempts to post and the OIC YEAR Switch in the Entity is zero (or F's) and the module is not in OIC status. GUF Auto-Close (URC 2) to originator.
    4 Occurs when a TC 971 AC 163 and there is no unreversed previously posted TC 971 AC 63 present with an earlier date. GUF Auto-Close (URC 2) to originator.
    5 Occurs when a TC 971 AC 263 and 3rd Party/Paid Preparer checkbox (or Preparer checkbox for MFT 02/05/06/07) if this indicator is not significant. GUF Auto-Close (URC 2) to originator.
    6 Occurs when a TC 971 AC 650 posting to MFT other than MFT 02/08/34. GUF Auto-Close (URC 2) to originator.

3.12.279.160  (01-01-2015)
UPC 361 Civil Penalties

  1. The following table identifies the UPC 361 unpostable condition and the resolution:

    Reason Code Condition Resolution
    1 Occurs when a TC 470 (CC 095) or TC 520 (CC 082) input to a tax module without an unreversed TC 240 with Reference Numbers 165, 167, 169, 622, 624, 626, 628, 630, 631, or 665–673 posted or input to a tax module with TC 470 (CC 095) or TC 520 (CC 082) already posted. GUF Auto-Closed URC 2 to the originator.
    2 Reserved  
    3 Occurs when a TC 470 CC 097 is input to a tax module and neither the entity SC of Jurisdiction Code nor the Large Corporation Freeze is significant. GUF Auto-Closed URC 2 to the originator.
    4 Occurs when a TC 470 CC 097 is input to a tax module where an unreversed TC 470 CC other than 097 is present; or TC 470 other than 097 is input to a tax module where an unreversed TC 470 CC 097 is present. GUF Auto-Closed URC 2 to the originator.
    5 Occurs when a TC 470 CC 097 attempts to post to the entity/ a tax module and the entity has a significant account wide -V Insolvency/Bankruptcy and/or -W Litigation freeze. GUF Auto-Closed URC 2 to the originator.
    6 Occurs when a TC 470 Closing Code 098 attempts to:
    -post to a tax module other than MFT 02 or 34, or
    -MFT is 02, but Entity Form 1120, filing requirement code is other that 01 or 07, or
    -MFT is 34, but Entity Form 990-T filing requirement code is other than 01.
    GUF Auto-Closed URC 2 to the originator.
    7 Occurs when a TC 470 Closing Code 090 input to a tax module where an unreversed TC 520 CC 060-067/081/083/085–089 is present. GUF Auto-Closed URC 2 to the originator.
  2. UPC 361 RC 6 - Occurs when a TC 470 Closing Code 98 attempts to

    • post to a tax module other than MFT 02/34, or

    • MFT is 02, but Entity Form 1120, FRC is other than "01" or "07" or

    • MFT is 34, but Entity Form 990-T, FRC is other than '01'.

  3. UPC 361 RC 6 Resolution - GUF Auto-Closed URC 2 to the originator.

  4. UPC 361 RC 7 - TC 470 Closing Code 090 input to a tax module where an unreversed TC 520 CC 060-067/081/083/085-089 is present.

  5. UPC 361 RC 7 Resolution - GUF Auto-Closed URC 2 to the originator.

3.12.279.161  (01-01-2015)
UPC 367 RC 1 Erroneous Refund

  1. UPC 367 RC 1 - TC 844 with significant memo amount attempting to post and the date of demand is less than or equal to the TC 844 transaction date or greater than the current cycle 23C Date.

  2. UPC 367 RC 1 Resolution - GUF Auto-Closed URC 2 to originator.

3.12.279.162  (01-01-2015)
UPC 369 RC 1- RC 2, TC 01X with Employment Code W

  1. UPC 369 RC 1 -This unpostable condition occurs when there is a TC 01X.

  2. UPC 369 RC 1 Resolution - GUF Auto-close URC 2 to originator.

  3. UPC 369 RC 2 - TC 01X with Employment Code W addressing an account with an EO section where the Subsection Code is 00/03/50/60/70 and the current EO Status is other than 01/02/03/07/10/11.

  4. UPC 369 RC 2 Resolution - GUF Auto-close URC 2 to originator.

3.12.279.163  (01-01-2015)
UPC 381 RC 2 Non-Taxable Returns (ISRP)

  1. A TC 150 for MFT 01 (Form 941), MFT 10 (Form 940), MFT 11 (Form 943), MFT 14 (Form 944), MFT 16 (Form 945) which meets one of the following situations:

    1. Total Tax Credit Settlement field of zero on the return

    2. Computer Condition Code "E" or "S" not present on the return

    3. FTD Credits Claimed not equal to the credit module balance

    4. The corresponding tax module has a ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    5. The TC 150 is not already posted

    6. No unreversed TC 420/424 is present with TC 640

    7. There are unreversed credit(s) posted and

    8. No unreversed TC 716 is present with an amount that is equal to the module credit balance(s).

  2. UPC 381 Resolution RC 2 Non-Taxable Return - Resolve the unpostable condition according to the following table:

    Note:

    Always research for another EIN.

    IF AND THEN
    a. The module does not contain a TC 150, The unpostable return (TC 150) is blank or unsigned and there is no indication of liability, Release with URC D.

    Note:

    Document can be destroyed.

    b. CC ENMOD, credits or previous history indicates the taxpayer files via ″e-file″ and a TC 150 is posted, The Doc Code is 35 (Electronic Filed Form 941), 36 (Electronic Filed Form 6248), 37 (Electronic Filed Form 945) or 39 (Electronic Filed Form 940), Release with URC D.
    c. The unpostable return (TC 150) indicates it is a SFR (Substitute For Return)   Input TC 570 and release using URC 0 and cycle if necessary.
    d. The Statute of Limitations for the refund has expired (payment is more than 3 years old), do not add CCC "E" or CCC "S"   Release using URC 0 to generate a -B freeze.
    e. Taxpayer indicates on return that he is other than a 941 filer (e.g. 943, 940).   Transfer credits to the correct entity and/or MFT using the payment received date to post to correct tax period ending. Enter CCC "F," if not already on the return. Release using URC 6 or 0 as appropriate, and cycle if necessary.
    f. The module contains a TC 150, The unpostable return (TC 150) has an untranscribed liability, Compare the unpostable return using CC BRTVU or CC BMFOLR to the posted return (TC 150) to determine if it is a duplicate return. If it is a duplicate return and the unpostable return received date is earlier than the posted return and the module contains a TC 16X release using URC 0. If the module does not contain a TC 16X or the unpostable return received date is later than the posted return received date release using URC D. If it is not a duplicate release using URC 0.
    g. The module contains a TC 150, The unpostable return (TC 150) has no liability, and the unpostable returns received date is equal to or later than the posted TC 150, Release using URC D. Document can be destroyed.
    h. The module contains a TC 150, The unpostable return (TC 150) has no liability, and the unpostable returns received date is earlier than the posted TC 150 and module contains a TC 16X, Release using URC 0.
    i. The module contains a TC 150, The unpostable return (TC 150) has no liability, and the unpostable returns received date is earlier than the posted TC 150 and module does not contain a TC 16X, Release using URC D. Document can be destroyed.
    j. The return is taxable and no TC 150 is posted,

    Example:

    Form 941 has an untranscribed deposit schedule and tax liability for this quarter.


    Example:

    Form 940 has an untranscribed FUTA tax liability by quarter.

      Release using URC 8 to Rejects; and request Rejects to enter the tax liability information per return.
    k. The unpostable is a Form 940 (MFT 10) with amounts on line 3 (Total payments to all employees) and line 6 (Subtotal) with 0 (zero) amount on line 7 (Total Taxable FUTA wages) do not URC 8 to have tax liability figured.   Continue to process.
    l. The return is for information only, An Address change is requested and the return is signed, Input TC 014 if necessary, and release using URC D.
    m. The return is for information only, The taxpayer states they filed as part of a consolidated return and the return is signed, Input TC 590 CC 014. Release using URC D.
    n. The return is for information only, The taxpayer states someone else files for them and the return is signed, Release using URC D. Document can be destroyed.
    o. The return is for information only and is a final return, Research indicates a new TIN, Input TC 591 CC 075 release using URC D. Document can be destroyed.
    p. The return is for information only, The return is not signed, Release with URC D. Document can be destroyed.
    q. The money was previously transferred out of the unpostable module,   Release using URC 0.
    r. Money posted on module is a TC 640 and there is a freeze on module,   Release using URC 0.
    s. The TC 610 or 670 is posted in error,   Input a credit transfer to move the payment. Release using URC 0 to post and cycle as necessary.
    t. The TC 610 or 670 is the only payment and belongs to the taxpayer,   Release using URC 0.
    u. TC 700/706/710/716 is the only credit posted,   Release using URC 0 to allow refund.
    v. There is a balance due in another module, There are no freeze conditions on Master File that will prevent an offset into the balance due module(s) and payments do not include a TC 650, Release using URC 0 and allow the computer to generate the offset.

    Note:

    A TC 650/660 cannot be moved to a balance due module unless it is timely for that module.

    w. There is a balance due in another module, There "are" freeze conditions, Transfer the credit ( TCs 610, 670, 700, 710, 716) to the balance due module. Release using URC 0 and cycle if necessary.
    Research IDRS for any balance due modules and apply any credits to those outstanding balance due modules.

    Note:

    Do not move a TC 650/660 to a balance due module unless it is timely for that module.


    Note:

    Do not move Statute money.

    x. There is a balance due in another module, There is a "-V" or "-W" freeze on the account, (Bankruptcy freeze) Input URC 0.
    y. There is a balance due on another TIN, the unpostable return (TC 150) is a final, CCC F is on CC TXMOD, Transfer credits to new number, release using URC 0 and cycle as necessary.
    z. There is a balance due on another TIN, the unpostable return (TC 150) is a final, CCC F is not on CC TXMOD, Transfer credits to new number, release using URC 6, input CCC F and cycle as necessary.
    aa. There is a balance due on another TIN, The unpostable return (TC 150) is not a final return, Transfer credits, release using URC 0 and cycle as necessary.
    bb. Return is "final return" , TC 650 is present and research does not locate another EIN, Release using URC 0.
    cc. Return is not a final, Payments are timely for the next tax period, Transfer credits, release using URC 0 and cycle as necessary.
    dd. "Applied to next return" box is checked,   Transfer the credit forward and release using URC 0 and cycle as necessary.
    ee. The "Send a refund" or "refunded" box is checked, the taxpayer has indicated a refund is due, not liable is indicated on the return, or there is a Letter or CP Notice indicating their return has not been filed,   Release using URC 6 and enter CCC "S."

    Note:

    Marking the box "No payments to employees " is not an indication of a refund request. URC 8 and CCC E.

    ff. There is a posted TC 976 with a (G) There is an E Freeze on the module, Release using URC 0 to post.
    gg. There is a posted TC 976 with a (G) There is not an E Freeze on the module Input TC 570. Release using URC 0 to post and cycle as necessary.
    hh. None of the above apply, The TC 650 is the only credit, or any combination of payments including TC 650, Release using URC 8, and request Rejects to enter CCC "E" to generate a CP Notice to the taxpayer.
    ii. Unable to obtain the document (TC 150) after following procedures D2, D3, DO, and DB, do not D4,   Input TC 570 and release using URC 0 and cycle.

3.12.279.164  (01-01-2015)
UPC 384 RC 2 MFT 03 (Form 720) (CSPC Only) or MFT 15 (Form 8752) Abstract Number Mismatch

  1. UPC 384 Reason Code 2 occurs when a TC XX2 (credit reversal) attempting to post to MFT 15 or MFT 03 tax module (with Abstract Number 11 posted) which would reduce net posted credits to below the Abstract Number 11 amount or MFT 15 tax.

  2. UPC 384 Resolution Reason Code 2: - Document. Code 34 – GUF Auto-Close URC 2 to originator.

  3. UPC 384 Resolution Reason Code 2 for Doc. Codes 24, 48, 58:

    1. If both the credit and module are unpostable, associate and release using URC 8. Request Rejects cancel the DLNs and route to preparer.

    2. All others, research to determine where the credit posted and post the debit to the same module. Release using URC 6 or 8, as appropriate.


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