3.13.5  Individual Master File (IMF) Account Numbers (Cont. 2)

3.13.5.77  (01-01-2014)
IRSN Assignment for "Termination/Jeopardy" Assessment

  1. The IRS is allowed to make a jeopardy and/or termination assessment for tax under the following circumstances:

    1. An individual is in possession of more than $10,000 in cash or its equivalent (e.g., drugs, jewelry, etc.), and;

    2. The individual does not claim such cash or equivalent as his, or

    3. The individual does not claim the cash or equivalent belongs to another person whose identity the Service can readily ascertain and who acknowledges ownership of such cash or its equivalent.

  2. A new taxable entity must be created for the individual who the IRS claims to be the owner of the cash or its equivalent using an IRSN.

  3. All documents requiring this entity information must use the following Primary Name Registration. The possessor's name (e.g., James Hicks) "as Possessor of Certain Cash."

  4. The assessment cannot merge with the individual's regular account on the IMF.

  5. The termination/jeopardy assessment is made against the taxpayer solely as the possessor of cash or its equivalent using the new taxable entity.

  6. These types of assessments are processed quickly and may involve criminal activity.

  7. The lead TE will be responsible for:

    1. The assignment of an IRSN in these unique situations.

    2. A revenue agent or other Examination official will usually telephone the Entity unit for the IRSN.

  8. The lead T/E must complete the following:

    1. Complete IDRS and ITIN Real Time System (RTS) research.

    2. Use CC TMSSN to establish the account on IDRS.

      Note:

      Include the taxpayer's Date of Birth (DOB), if available, when establishing the taxpayer's account using CC TMSSN.

    3. Notate the IRSN and edit and/or provide the IRSN.

  9. The cases described above are extremely rare.

  10. Pursuant to the Internal Revenue Code sections 6851 and 6861, a "regular" Termination/Jeopardy assessment can be made.

  11. The "regular" termination/jeopardy assessments are usually made against individuals who refuse to reveal their SSN.

  12. The revenue agent must presume the collection of income tax is jeopardized and must assess the tax owed by the taxpayer.

    1. Complete the steps in parens (7) and (8) above after researching for a good TIN.

  13. In "regular" Termination/Jeopardy Assessments, if a valid TIN can be found, the accounts can merge with the taxpayers individual account.

3.13.5.78  (01-01-2014)
IRSN Requests for Erroneous Wages from Rejects

  1. Rejects will forward erroneous wage cases on a Form 3210 for IRSN assignments. These specific cases will be identified by the narrative "Bad--Assign IRSN" . Rejects will provide an original return or Section 1 screen print of CC TRDBV.

  2. Research for an existing IRSN.

    1. If the taxpayer was already assigned an IRSN and the IRSN is still active, correct the case using the following instructions:

    2. If the IRSN for this taxpayer was revoked and/or is no longer active (as shown on CC INOLEX), reuse the previously assigned IRSN. Re-establish the account with a TC 000.

    3. If you cannot locate an IRSN for the taxpayer, assign an IRSN using CC TMSSN. Use the instructions within the table after the IRSN is established:

    a. From CC ENMOD input the IRSN.
    Overlay the CC ENMOD with CC REQ77.
    The CC FRM77 screen will display and contain the partial information needed for the taxpayers account.
    Complete the following steps on the IRSN account.
    1. Input 971 in the TC field
    2. Input current date for the TRANS DT.
    3. Input a PDC of 6 cycles.
    4. Input 1231YYYY for the SECONDARY-DT (YYYY is the tax year of the non-legitimate return).
    5. Input 506 beside the TC 971/151-CD.
    6. Input "WI SP EC027" in the MISC field.
    7. Notate the IRSN on the original document or the CC TRDBV screen print.

    b. Monitor the account.
    After approximately three weeks, an IRSN will be established for taxpayer.
    , Using CC TXMODA and the original TIN from the return, input the applicable MFT and tax period.
    d. Using the CC TXMODA display, overlay with CC REQ77. CC FRM77 will display with the partial account data information.
    Complete the following steps using CC FRM77 on the SSN account:
    1. Input 971 in the TC field
    2. Input current date for the TRANS DT.
    3. Input AC017 for TC 971/151-CD.
    4. Input Cross Reference (IRSN) for XREF TIN.
    5. Input Cross Reference MFT for XREF-MFT.
    6. Input Cross Reference Tax Period for XREF-TX-PRD.
    7. Input EC 027 "Possible ID Theft" in the REMARKS field.

  3. Issue a Letter 685C using paragraphs B, V, 2 and 9.

    1. Return the case to Rejects and include the IRSN.

    2. DO NOT SUSPEND the case.

    Note:

    Unless the taxpayer replies to the 685C letter and includes an "Original" or "Certified Embossed copy" of their birth certificate, the ECU correction process is complete.

    Use the instructions in parens (4) through (7) if the taxpayer replies to the 685C letter.

  4. If the taxpayer replies to the Letter 685C and provides an "Original" or Certified Embossed copies of their birth certificate, research using CC INOLE and notate the taxpayers DOB.

    Note:

    "Copies" of birth certificates are not adequate to verify the taxpayers age.

  5. If research or the birth certificate provided indicates the taxpayer DOB in IDRS was incorrect, use CCs DTVUE and DM1DT to correct their DOB to match their birth certificate DOB.

    Caution:

    Do Not update the taxpayers DOB if the birth certificate is NOT an original or a certified embossed birth certificate.

    Note:

    Any copies of birth certificates must be destroyed as classified waste.
    Return ORIGINAL or certified embossed birth certificates to the taxpayer.

  6. If the taxpayers age (per the birth certificate OR IDRS research) indicates their age still meets the EC 027 age restrictions, no further action is required.

  7. If the documentation or research indicates the taxpayer is eligible for their personal exemptions/credits (EC 027 age restrictions no longer apply),

    1. Merge the IRSN account back to the original TIN.

    2. Forward the case to Adjustments. Include in the remarks. "EC 027 Issued Erroneously"

3.13.5.79  (01-01-2014)
USDA Settlement Project TIN Requests

  1. The United States Department of Agriculture (USDA) paid a cash settlement and granted loan cancellation to a limited amount of farmers. Awards from this settlement are treated as taxable income. Taxpayer's may use terms other than USDA when communicating about these claims such as the following:

    • Pigford vs. Glickman

    • Pigford vs. Veneman

    • Black Farmers Suit/Settlement cases

  2. The processing of these cases is centralized in the Kansas City campus. The Submission Processing, Planning, Research and Analysis (RP&A) Staff will review the cases then forward the listings to Entity function through e mail with an attachment of the USDA Settlement Account cases that need research. See IRM 3.17.243.26, Miscellaneous Accounting, if additional information is needed.

  3. See IRM 21.7.13.5.6, Assigning Employer Identification Numbers (EINs), for information on researching and assigning an EIN for an Estate. Research and correct the cases using the following instructions:

    1. The ECU must review and validate the SSNs and names on the listing

    2. Complete research on the taxpayers name and SSN as shown on the listing. Research using the spouses SSN (when applicable). Also complete research for estates or farms using existing and/or inactive EINs.

    3. If you locate an inactive EIN, see IRM 21.7.13.4.2.6, Assigning Employer Identification Numbers (EINs), for information.

    4. If you cannot locate an EIN, establish an Estate EIN for the taxpayer or their estate.

      Note:

      Ensure that you input the Claim No from the report after the taxpayers name in the primary name field of CC ESIGN.
      Example: John S. Cardinal Estate Claim No 78582.
      If the taxpayer or the taxpayers estate has an executor, beneficiary, etc. designated on the report, input this information in the sort name field of CC ESIGN.

    5. If you cannot locate an SSN or EIN that contains viable references, notate this information on the listing.

  4. Return the cases back to the appropriate P&A staff contact when the research and assignment is completed.

  5. These settlement payments contain the unique DLN of 52217 or 43217 (013/014) 9XX.

  6. Use the program code 85390 and function code 390 for the USDA time utilization for researching and assigning EINs.

3.13.5.80  (01-01-2014)
Valid Primary Taxpayer TINs

  1. Social Security Numbers (SSNs) or IRS Individual Taxpayer Identification Numbers (ITINs) are considered to be IMF VALID numbers for the primary individual taxpayer(s).

  2. Documents processed with a valid ITIN post to the valid side of IMF.

    Exception:

    Newly assigned ITINs post to the valid side of IMF after the quarterly DM-1 update.

  3. Typically an ATIN is used for dependents only and not used for the primary taxpayer. However in rare instances an ATIN is valid for the primary taxpayer TIN due to the filing of a Form 8615, Tax for Children Under Age 18 With Investment Income of More Than $1,800.

  4. If taxpayer(s) have both an ITIN and an IRSN, only the ITIN is valid. In these situations the IRSN must be merged to the ITIN to perfect the IMF database.

  5. The following research steps must be taken to determine whether an individual filer has a valid TIN:

    1. Use CCs NAMES, NAMEI, and FINDS to research the Name Search Facility (NSF), IDRS and ITIN Real Time System (RTS) for a valid SSN or a previously assigned ITIN.

      Note:

      ITINs which have recently been assigned may have a pound sign (#) or an asterisk (*) after the number. These ITINs are valid for processing purposes and will slot over to the valid segment of Master File during the quarterly DM-1 update or through Entity correction processing.

    2. Use CC INOLE to research the NAP for a valid or invalid SSN or a previously assigned TIN.

    3. Use the ITIN Real Time System (RTS) to research the ITIN assignment of an ITIN/pending ITIN.

      Note:

      Campuses that receive returns in the ITIN assignment process can suspend the return. They must monitor for the ITIN issuance or its rejection. This will help cut down on duplicate/redundant correspondence and help facilitate processing.

    4. If the primary taxpayer filed Married Filing Jointly (MFJ), use the S-SSN for research purposes.

    5. Use CC IMFOLT for the specific tax year information.

3.13.5.81  (01-01-2014)
Individual Taxpayer Identification Numbers (ITINs)

  1. For additional information on the ITIN Real-time processing, refer to IRM 3.21.263, Individual Taxpayer Identification Number (ITIN) Real Time System (RTS).

  2. Supplemental information is also available in Pub 1915, Understanding Your IRS Individual Taxpayer Identification Number (ITIN).

  3. To apply for an ITIN, applicant must be a nonresident or U.S. resident alien who does not qualify for a SSN and:

    • Has a federal tax return filing requirement, or;

    • Is filing a U.S. tax return only to claim a refund, or;

    • Has a federal tax reporting requirement, or;

    • Can be claimed as an exemption or dependent on a valid U.S. federal tax return.

  4. The ITIN display in a format similar to a SSN but will always begin with the number "9" . The fourth and fifth numbers within an ITIN are assigned in the following unique numbering ranges :

    • 9nn-70-nnnn through 9nn-88-nnnn

    • 9nn-90-nnnn through 9nn-92-nnnn

    • 9nn-94-nnnn through 9nn-99-nnnn.

      Note:

      "89" and "93" are not used as the fourth and fifth numbers for ITINs but are reserved for other programs.

3.13.5.81.1  (01-01-2014)
General Information for ITIN Application Process

  1. Taxpayers may obtain Form(s) W-7/W-7SP via:

    • IRS offices world wide

    • 1-800-TAX-FORM (1-800-829-3676)

    • World Wide Web – www.irs.gov

    • Acceptance agents (may charge a fee)

  2. Completed Form(s) W-7/W-7SP and valid supporting documentation along with proof of federal tax filing requirement or exception criteria can be submitted to IRS Taxpayer Assistance Centers (TACs) or certain U.S. consular officers abroad.

  3. Applicants may choose to use the services of an acceptance agent (may charge a fee) or they can mail the application and attachments directly to:

    Internal Revenue Service
    ITIN Operation
    PO Box 149342
    Austin, TX 78714-9342.

  4. For those packages being sent overnight express to the AUSPC ITIN Unit, use the following address:

    Internal Revenue Service
    AUSPC ITIN Unit
    3651 S. IH 35
    ATTN: ITIN Clerical Manager
    Austin, TX 78741

  5. Applications, along with supporting documentation, can be accepted at IRS Taxpayer Assistance Center (TAC). However, the processing of the Form W-7 or ITIN application is performed in the ITIN Unit only.

3.13.5.81.2  (01-01-2014)
ITINs Used for Tax Purposes Only

  1. Because the ITIN is for tax purposes ONLY, taxpayers filing with an ITIN do not:

    • Qualify the applicant for Earned Income Tax Credit (EITC) (TC 768), or;

    • Change their immigration status by the simple act of receiving an ITIN, or;

    • Receive the right to work in the United States by the simple act of receiving an ITIN.

    If... Then...
    An individual later qualifies and gets an SSN, ITIN tax records will be merged with the SSN.
    The SSN must be used and the ITIN will no longer be considered valid.
    The taxpayer has indicated a Form W-7/W-7SP Application for ITIN has been filed, Research the RTS to determine if an application is in process.
    A taxpayer inquires about their ITIN application whether or not normal processing time has elapsed Determine the taxpayers fact of filing status.

3.13.5.81.3  (01-01-2014)
ITIN Research

  1. Prior to assigning an IRSN or merging an ITIN, the ECU must research

    1. IDRS

    2. ITIN Real Time System (RTS) for any pre-existing TIN(s) for the taxpayer. See IRM 3.13.5.81.7, Accessing the ITIN RTS, for additional information.

      Reminder:

      The ITIN RTS does not perform proximal or "fuzzy searches." The data base will return only an exact match using the search parameters that were entered.

    Caution:

    If taxpayers have the same name but there is no DOB to verify and research, assign an IRSN for the account(s).
    Never assume the taxpayer are the same solely based on their name alone.

    Note:

    Thorough research involves using variations of hyphenated names, apparent multiple last names that may actually contain a middle name, and capitalization formats.

  2. Research using CCs INOLES and INOLET, and compare names, name controls, addresses, and DOB to verify the account.

  3. Exception:

    Some ITINs did not properly establish on the DM-1 that were assigned on RTS. Use the following instructions for this exception processing.

    When researching the ITIN, research RTS to determine if the ITIN is assigned. If the ITIN is assigned, but the ITIN account on IDRS displays with “RECORD NOT FOUND”, route the case to the ITIN unit using Form 4442 or follow local procedures to forward the ITIN unit.

    Note:

    The ITIN unit will correct the ITIN to ensure it is established on the DM-1.

  4. Research using CCs TXMOD and IMFOLI to determine if multiple TC 150s were assigned for same taxpayer for the same tax period. Review the entity modules for valid and invalid cross-referenced TINs.

    Note:

    The TIN located may be an ITIN, SSN or IRSN.

  5. When researching for a taxpayer account and there are several taxpayers with similar names, use the taxpayers DOB to more accurately identify the correct taxpayer.

  6. See IRM 3.13.5.103 for information on CC NAMES if needed.

  7. See IRM 3.13.5.104 for information on CC NAMEI if needed.

    Note:

    CCs NAMES and NAMEI must be used before CC TMSSN.

  8. See IRM 3.13.5.105 for information on CCs FINDS if needed.

3.13.5.81.4  (01-01-2014)
ITIN Reject Corrections Procedures

  1. If only one ITIN record is found on the ITIN data base for the taxpayer in question, check the status fields of the records. If the status shows the case has been "Suspended" the tax return must be returned to the ITIN unit.

  2. If the status field shows any status other than "Assigned" or "Rejected" , the tax return must be returned to the ITIN Unit.

  3. Use the following when the ITIN status is "Assigned"

    If... Then...
    a. Only one ITIN has been assigned
    (TC 150 same tax year)
    Verify that no IRSN has been assigned for this taxpayer.
    b. No other TINs are found, and;
    no other TC 150s are posted to the tax returns
    Edit the ITIN number to return and continue processing.
    Verify that none of the tax periods of the return contain previously posted TC 150s.
    c. Tax period matching that of the returns already contains a TC 150, Edit "TC 150" in the upper left corner
    Refer the return to the 1040X Unit
    d. Multiple ITINs have been assigned,
    Pull the case(s) from the batch
    Return the case back to the ITIN unit to delete the duplicate ITINs

  4. If more than one application is present for the applicant's name, look for a listing with your applicant's birth date. If you locate it, click on the "View" link to access the taxpayers W-7/W-7SP application and/or click on the "History" link to review the current status information.

  5. If an ITIN has not yet been assigned, access the W-7 Search screen to obtain the applicant's full name (as shown on the Form W-7/W-7SP), date of birth and mailing address.

  6. If a recently assigned ITIN is located and the ITIN unit recently rejected the case, return the case back to the ITIN Unit for further review. Include the following narrative "Recently assigned ITIN located, please verify this case" .

3.13.5.81.5  (01-01-2014)
Assigning an IRSN for a Rejected ITIN

  1. If a tax return is attached with a rejected primary Form W-7, a TIN is needed to process the taxpayer return. The ECU needs to locate an already existing TIN or assign an IRSN.

    1. If the secondary or dependent applications are rejected and a tax return is attached, the tax return goes forward for processing.

    2. The dependents are systemically disallowed (math error notices generate).

    Note:

    It is important to note an IRSN is not a VALID TIN.

  2. A Form 3471, Edit Sheet, and a Return Processable Date (RPD) is needed for processing. The Form 3471 will be attached to the tax return by the ITIN unit. Use the following tables to determine the RPD if it was not provided by the ITIN unit:

    If... And... Then...
    current year return assigned on April 23, CY or later TIN is located a. Notate the TIN on the Form 1040/A/EZ.
    b. Write the RPD in the white space directly beside the Return Processed Date (RPD) as shown on (Line 4) of theForm 3471E.
    The RPD will be the date the TIN is located.
    c. Attach the Form 3471E to the back of the return facing out.

    Note:

    If a date has been edited by the ITIN unit, remove the original Form 3471E and follow the instructions above.


    See IRM 3.21.263.5.10.6 if additional information is needed.
    prior year return

    If... And... Then...
    current year return assigned on April 23, CY or later IRSN is assigned a. Notate the TIN/IRSN on the Form 1040/A/EZ.
    b. Write the Return Processed Date (RPD) as shown on (Line 4) of the Form 3471E.
    The RPD will be the date the IRSN is assigned.
    c. Attach the Form 3471E to the back of the return facing out.

    Note:

    If a date has been edited by the ITIN unit, remove the original Form 3471E and follow the instructions above.


    See IRM 3.21.263.5.10.6 if additional information is needed.
    prior year return

3.13.5.81.6  (01-01-2014)
ITIN Notices

  1. The ITIN program generates numerous notices advising the applicant of the status of their application, the return of their original documentation, the assignment of the ITIN, etc. The ITIN program is also designed to generate notices in English or Spanish.

    1. If the applicant files Form W-7, they are issued an English notice.

    2. If the applicant files a Form W-7SP, they are issued a Spanish notice.

    Note:

    Since December 2003, ITIN applicants are advised of their ITIN via Assignment Notices. These notices are in a letter format and has special security features (watermarked) embedded.
    Prior to December 2003, ITIN applicants received their ITIN assignment notification in a card format.

  2. In order to determine the language of the ITIN letter, access the EUP database (ITIN RTS database).

    • Click on the Search W-7 tab. to locate the taxpayer account

    • Research for the taxpayer, see IRM 3.13.5.81.7 for additional information.

    • Click the view in the Search results for the taxpayer and use the shift and end key on the keyboard (sends the cursor to the bottom of this page)

    • Click the "Back to Preliminary W-7 Data" tab to view the Preliminary W-7 application data page. You will be able to view the Notice/Correspondence language to generate the 0685C/0685SP letter.

3.13.5.81.7  (01-01-2014)
Accessing the ITIN Real Time System (RTS)

  1. Entity employees require access to the ITIN Real-time System (RTS) in order to conduct ITIN research. Access to ITIN RTS is granted through the Employee User Portal (EUP).

  2. If you have an inactive session for thirty (30) minutes on any ITIN RTS Screen, the Session Expired Screen will display. If this occurs, you have two options:

    Option Impact
    Close Button Closes ITIN RTS and redirects you to EUP
    ITIN Home Directs you to the ITIN Home Screen.

  3. The ITIN RTS Global Navigation bar displays when you logon to the ITIN RTS.

    Reminder:

    Entity employees are limited to the following links:

    Link Description
    Home Click here to proceed to ITIN Home Screen.
    Search W-7 Click here to search for W-7 Application information
    Reference Click here to proceed to Reference Screen.
    Close Click here to close the ITIN RTS.
    ITIN Real Time System (RTS) Home Screen and Global Navigation Bar Options for IMF Entity employees

  4. To access the W-7 Search Screen, click on the Search W-7 link on the Global Navigation bar. See Figure 3.13.5-6 for an example of the ITIN Real Time System (RTS) Database screen.

    Figure 3.13.5-6

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

  5. The W-7 Search Screen content includes the following:

    Name Purpose
    DLN Input box is used to enter the DLN of the W-7 application form.
    This field is also the primary search key for the W-7 Search and no other search fields are necessary if the DLN is known.
    Applicant Last Name Enter either the full name or up to 6 characters of the last name of the applicant (i.e., XXXXXX%) can be used in this input field.
    Applicant First Name Enter either the full name or up to 4 characters of the first name of the applicant using a wildcard search (e.g. XXXX%) can be used in this input field.
    Applicant Middle Name Enter the middle name of the applicant.
    ITIN Enter the ITIN of the W-7 application form if known.
    The ITIN field is used as the secondary search key for the W-7 search and no other search fields are necessary.
    Date of Birth (DOB) Enter applicant date of birth (DOB) using (MMDDYYYY) format. Input values are as follows: MM (1 to 12), DD (1 to 31).
    Country of Citizenship (COC) Select the country code and name of country from the drop down list.
    Country of Birth (COB) Select the country code and name of country from the drop down list.
    Status Use this drop down list to select the appropriate status code.
    Earliest IRS Received Date Start Use this input box to enter the IRS Received Starting Date.
    MM values= 1 to 12
    DD values= 1 to 31
    YYYY values = year of the IRS Received Date.
    Earliest IRS Received Date End Use this input box to enter the IRS Received Ending Date.
    MM values= 1 to 12
    DD values= 1 to 31
    YYYY values = year of the IRS Received Date Ending.
    Search Select this button, and the system will perform validation checks in order to generate search results based on the populated fields.
    Reset The following message displays when this button is clicked, "You will lose data on the current Screen, Would you like to continue?"
    • Click Okay to clear all fields.

    • Click Cancel to return to the current Screen.

  6. The following table displays the W-7 search results:

    Search Results
    Search Results
    (system generated table values)
    Click on the Search button to display the following fields in a table format:
    • Last Name

    • First Name

    • DOB

    • COB

    • COC

    • Reason Codes

    • Status

    • DLN

    • ITIN

    "First" , "Prev" , "Next" , and "Last" Links These buttons are enabled if the search results generate more than 30 records per Screen. Click to view the additional set of search results found on the system.
    View Click to view a "read-only" version of the W-7 application record.
    History Click to view the history of the selected W-7 application record.
    ITIN Home Will direct you to the ITIN Home Screen.

3.13.5.81.8  (01-01-2014)
Reject "Ts" (AUSPC ONLY)

  1. Entity will receive cases that are already numbered and are in DLN order.

  2. Research and assigning an IRSN (if needed) are the same as processing ITIN Rejects. Do not remove or route out any documents from the batch and they must remain in DLN order. This includes the following cases:

    1. Statutes, continue processing

    2. Suspended, continue processing

    3. If a TIN is located, see paragraphs (4) and (5) below.

    4. Multiple TIN case, see IRM 3.13.5.117 Merging Taxpayer Accounts (ITINs, SSNs and IRSNs) to continue processing.

  3. See IRM 3.13.5.81.3 for researching Reject "Ts" .

  4. If a TIN is found with posted TC 150, Notate the TIN in the Entity portion of the document and notate "TC 150" in the upper left corner of document.

  5. If a TIN is found with no posted TC 150, notate the TIN in the Entity portion of the document.

  6. If no TIN is located, assign an IRSN using CC TMSSNI. Notate the IRSN in the Entity portion of the document.

  7. If it determined during research that the return should be routed to the ITIN unit, attach a Form 4227.

    1. Check the "Reject correction box" and the "Other" box under reason.

    2. Notate "Delete DLN" and route to the ITIN unit in the "Other (explain) box" .

    3. Route the return back to the Reject unit.

  8. Typically an IRSN is necessary for the PRIMARY taxpayer ONLY.

    Note:

    Examine the return for Schedule SE to determine which taxpayer is filing self-employment.
    If no Schedule SE is attached for the secondary taxpayer, review the Schedule C for the required information. The secondary taxpayer does not require a TIN when a Schedule C is attached (if the primary taxpayer has a TIN).

    Reminder:

    When the SECONDARY taxpayer has self-employment income (Schedule SE attached), an IRSN is assigned. Notate the TIN in the Entity portion of the document. Edit action trail to the document to notate the reason the return was routed to another area.

3.13.5.81.9  (01-01-2014)
ITIN Rejects (AUSPC ONLY)

  1. Entity will receive cases from the ITIN unit that have been batched through the BBTS system as "ITIN Rejects" . These are returns where the primary taxpayers Form W-7 application for an Individual Taxpayer Identification Number (ITIN) was rejected.

  2. These returns are identified by ITIN editing "ITIN Reject" in or near the SSN field of the return.

    Reminder:

    The ITIN unit will edit the primary taxpayers DOB in the margin of the right side of the SSN field.

  3. When completing research on ITIN-RTS and an assigned ITIN is located for the account, edit onto the tax return.

  4. If the taxpayer DOB information is NOT written on each ITIN Reject cases, research the case as follows:

    1. Research the ITIN Real Time System (RTS).

      Note:

      If the case is in ITIN suspense status, route to the ITIN unit.

    2. Notate the taxpayers DOB (if available).

    3. Write the DOB in the margin of the right side of the SSN field.

    4. Use the DOB (when available) when researching the taxpayer accounts.

    5. If a DOB cannot be located, return to the ITIN unit.

  5. Before these returns can be processed, Entity must research to locate:

    1. An SSN or

    2. An earlier assigned IRSN or ITIN.

  6. Typically an IRSN is necessary for the PRIMARY taxpayer ONLY.

    Exception:

    When the SECONDARY taxpayer has self-employment income and files a Schedule SE, an IRSN must also be assigned for the SECONDARY taxpayer (if the Secondary taxpayer does not have an ITIN or TIN).

    Note:

    Examine the return for Schedule SE to determine which taxpayer is filing self-employment.
    If no Schedule SE is attached, review the Schedule C for the required information. The secondary taxpayer does not require a TIN when a Schedule C is attached (if the primary taxpayer has a TIN)

  7. If a taxpayer submits multiple returns for different years, the ITIN unit will forward the current and prior year returns together.

  8. Entity must research using CCs TXMOD and IMFOLI to determine if there were multiple TC 150s for this taxpayer for the same tax period. Annotate on the return the appropriate TIN located.

    Note:

    The TIN located may be an ITIN, SSN or IRSN.

  9. After performing all research, assign the IRSN and edit the TIN to the taxpayers returns and;

    1. separate the cases to be numbered as separate year cases and;

    2. remove any current year return to be processed in the current year program.

  10. If multiple ITINs have been assigned, pull the returns from the batch. Merge the accounts and monitor until all the transactions post. Complete the Form 4442 and include the new TIN for each applicant. List the ITINs to be revoked and route Form 4442 to the ITIN unit for revocation of the duplicate ITINs.

    Note:

    When assigning an IRSN on TMSSN, use the address shown on the Form 1040, 1040A, etc. If you do not have access to their return, use the address shown on the Form W-7 Application (if needed).

  11. Depending on what TINs are located on the account, taxpayer accounts may require merge corrections. See IRM 3.13.5.81.11 and IRM 3.13.5.81.12. See IRM 3.13.5.117 if additional information is needed.

  12. If only one ITIN has been assigned, verify that no IRSNs have been previously assigned. If the assigned ITIN number is the only number found, verify that none of the tax periods of the returns being processed contain previously posted TC 150s.

  13. If the tax period matching that of the return(s) being processed already contains a TC 150, edit "TC 150" in the upper left corner and route the return to the 1040X Unit.

  14. If no other TINs are found and no TC 150s have previously posted to the tax period of the return(s) being processed, edit the TIN number to the return(s) and continue processing.

  15. If there are any annotations (i.e. copy, amended, duplicate, etc.), circle out the annotation prior to sending for processing. If the tax period matching that of the return(s) being processed does not contain a TC 150, edit the located or assigned TIN to the return, circle out any annotations such as "copy, duplicate, amended, corrected, etc." and continue processing.

  16. If only one TC 150 is posted for the same tax period for a taxpayer with multiple TINs, see ITIN Merge Procedures in IRM 3.13.5.81.11.

  17. If multiple TC 150s are posted for the same tax period for a taxpayer with multiple TINs, route to Accounts Management.

  18. If RTS shows Reject codes R13, R88, R89 or R44/R99 OR display a suspense code, route the return to ITIN unit. If the return is numbered and sent by Rejects, attach a Form 4227 and notate "VOID DLN" and request they forward the case to the ITIN unit after voiding the DLN.

3.13.5.81.10  (01-01-2014)
Miscellaneous ITIN Cases Corrected in AUSPC Only

  1. For Taxpayer Advocate Service (TAS) actions taken on suspended cases, forward the documentation to the AUSPC ITIN Unit.

  2. If the Entity unit receives Forms W-7/W-7SP in error, transship to AUSPC ITIN Unit. See your transshipping coordinator for more information if necessary.

  3. Complete a history item on IDRS, "W7 Pending" to communicate that a Form W-7 or W-7SP is pending for this taxpayer.

3.13.5.81.11  (01-01-2014)
ITIN Merge Procedures (ITIN to SSN merges) with Mismatching Name Controls

  1. Prior to working an ITIN-related Entity or Unpostable cases, the ECU must research

    1. IDRS (CCs IMFOLI, INOLES, INOLET and ENMOD are suggested)

    2. ITIN Real Time System (RTS) research

    3. In order for a merge to move from one account to another, there cannot be any no merge conditions on the account(s). See IRM 3.13.5.68 for additional information.

    See IRM 3.13.5.81.3 for ITIN research information.

  2. Review the entity modules for valid and invalid cross-referenced TINs.

    Note:

    If the taxpayer filed a married filing joint return, use the S-SSN to complete research.

  3. Use the following instructions if the taxpayer has an ITIN account and an SSN account and the taxpayers are the same

    If... And... Then...
    1. account appears on the INVALID segment of IMF due to a name control mismatch an SSN name control/account is located Under the ITIN account, correct the ITIN name to match the SSN name using CC INCHG (TC 013)
    Complete a TC 011 and input a PDC of 3 (if needed).
    a "NEW SSA N/C" displays on SSN Under the ITIN account complete a TC 011 and input a PDC of 3 (if needed).
    2, the name controls in ITIN and SSN accounts match   Under the ITIN account complete a TC 011 and input a PDC of 3 (if needed).

    Caution:

    Use of the Posting Delay Code on a daily account with daily transactions may result in delaying the posting of the transactions that would resolve the account.

    Entity should hold the cases for four weeks to ensure the merges were successful, before sending the cases back to the ITIN area for revocation of the ITIN.

  4. See IRM 3.13.5.116, for completing TIN changes (TC 011).

  5. If the taxpayers are different, research to locate the correct taxpayer.

  6. If you cannot locate the correct taxpayers, return the merge request to the ITIN area/requesting area and inform them the taxpayers are not the same.

  7. A TC 040 is necessary to correct ITIN related cases when the ITIN has been revoked.

    1. Use the ITIN Real Time System (RTS) to review the Status information. When "Rejected" and "Revoke ITIN" are displayed, correction of the taxpayers account requires a TC 040 correction.

  8. Since the TC 040 correction process bypasses the NAP validation process, review the ITIN data base and the SSA information to ensure the taxpayer DOB and their first name match before correcting the case.

  9. See IRM 3.13.5.132, for the required fields for completing a TC 040.

    Note:

    No changes to the secondary taxpayers (when applicable) are needed for these Revoked ITIN cases.

  10. Due to the different Name Controls displaying, the account may post to the invalid side of IMF when the TC 040 posts.

3.13.5.81.12  (01-01-2014)
Merge Procedures When Both Accounts are Valid

  1. Prior to merging the cases, the ECU must research both accounts

    1. IDRS (CCs IMFOLI, INOLES, INOLET and ENMOD are suggested).

    2. ITIN data base for any pre-existing TIN(s) for the taxpayer.

  2. Review the ITIN data base and the SSA information. If both ITIN and SSA Name Controls are valid but do not match, then a TC 040 correction will bypass the NAP validation process. Ensure the taxpayer's DOB and their first name match before correcting the case:

    1. Input a TC 040 on the ITIN account to match the name control on the "to" SSN account.

    2. Input a TC 011 on the ITIN account and a Posting Delay Code (PDC) 3.

  3. If the taxpayers account is located on the VALID segment of IMF but a "NEW SSA N/C" displays and ITIN/SSN name controls match, input a TC 011 on the ITIN account and enter a 3 in the PDC field.

  4. See IRM 3.13.5.132, for the required fields for completing a TC 040.

3.13.5.82  (01-01-2014)
Adoption Taxpayer Identification Numbers (ATINs)

  1. An ATIN is a number typically used for dependents only and is issued in the Austin Submission Processing campus.

    Caution:

    However in rare instances an ATIN is valid for the primary taxpayer TIN due to the filing of a Form 8615, Tax for Children Under Age 18 With Investment Income of More Than $1,800.

  2. The ATIN is not typically used as the secondary taxpayers TIN when filing a return.

  3. The ATIN is a temporary number issued by the IRS and is required if the applicant can NOT obtain an SSN for their adoptive child. In these situations, taxpayers may apply for an ATIN for that child.

  4. ATINs are in the same format as an SSN or an ITIN (nnn-nn-nnnn) but have the following unique characteristics:

    1. The ATIN begins with the digit "9" .

    2. The fourth and fifth digits are always "93" .

      Note:

      The last four digits are assigned in ascending sequential order.

  5. Adopting parents may have custody of a child but cannot immediately obtain an SSN for the child pending their final adoption.

  6. The ATIN expires either:

    • When the applicant notifies the IRS of the dependent's new SSN, or

    • Effective two years after the ATIN application was approved, the number will expire and is no longer considered active.

    Note:

    ATINs may be extended beyond the initial two years, but the taxpayer must request an extension. See IRM 3.13.40, Application for Tax Identification Number for Pending U.S. Adoptions, for additional information.

  7. Updates to the ATIN status are completed daily. However, the account does not post to the valid side until after the completion of the DM–1 tape quarterly merge.

3.13.5.83  (01-01-2014)
Using Account Management Services (AMS) for Research and Corrections

  1. Account Management Services (AMS) allows authorized users to resolve various taxpayer issues by providing the IRS employee the ability to view and update taxpayer accounts and case information through a common user interface. AMS can be used for many taxpayer actions and can be used whether the taxpayers account resides on IDRS.

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

    • Research the taxpayer account

    • Activate up to 30 self-elected IDRS CCs

    • Launch into external IRS system without leaving AMS.

    • Electronically record, store and retrieve nationwide case history

    • Update taxpayer address and phone numbers

    • Order forms

    • Prepare specific forms and transcripts

    • Create selected IDRS Correspondex letters

    • Complete address changes

    • Complete name changes (TC 013 only)

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

  4. The types of taxpayer information, correction methods, and research capabilities will continue to increase with each subsequent AMS/IAT tools enhancement.

3.13.5.83.1  (01-01-2014)
Integrated Automation Technologies (IAT) Tools

  1. IAT provides tools to IRS employees that simplify research, reduce keystrokes, eliminates repetitive typing, and increases the accuracy of regular work processes.

  2. The use of IAT is preferred to performing research on IDRS (when the IAT research tools are available). See the IAT web site at http://idap.web.irs.gov/default.asp for a list of available tools and User Guides.

  3. Managers will ensure that all employees receive training on the use and application of IAT.

3.13.5.84  (01-01-2014)
IDRS Command Codes

  1. Detailed instructions on IDRS are contained in IRM 2.3, IDRS Terminal Responses, and IRM 2.4, IDRS Terminal Input.

  2. If an IDRS related discrepancy exists between IRM 3.13.5 and IRMs 2.3 or 2.4, follow the IDRS instructions in IRMs 2.3 or 2.4.

  3. The Taxpayer Information File (TIF) provides tax account information for taxpayers selected for IDRS.

  4. The TIF is divided into four subgroups.

    • The Refund portion will contain information on Individual Refunds issued within one year.

    • The Individual Taxpayer Information File (ITIF) will contain data from the IMF.

    • The Business Taxpayer Information File (BTIF) will contain data from the BMF and Exempt Organization (EO) cases not on the BMF.

    • The ZTIF will contain data from the Individual Retirement Account File (IRAF), the Employee Pension Master file (EPMF) and Non-Master File (NMF).

3.13.5.85  (01-01-2014)
IDRS Office Identifiers

  1. For IDRS purposes, each Internal Revenue Service Campus (IRSC) has a unique Office Identifier assigned. These numbers are NOT replacing the two-digit File Location Codes (FLCs) in the DLN.

  2. The Office Identifiers assigned are as follows:

    IRSC Office Identifier
    Brookhaven (BIRSC) 01
    Cincinnati (CIRSC) 02
    Memphis (MIRSC) 03
    Ogden (OIRSC) 04
    Philadelphia (PIRSC) 05
    Austin (AUIRSC) 06
    Atlanta (ATIRSC) 07
    Andover (ANIRSC) 08
    Kansas City (KCIRSC) 09
    Fresno (FIRSC) 10

3.13.5.86  (01-01-2014)
IDRS Research Command Codes

  1. When a "Taxpayer Identification Number (TIN)" is not provided on a return or on correspondence, complete research must be completed.

  2. Entity research usually begins with CC INOLET and/or CC ENMOD. If the taxpayer TIN account is posted to both the valid and invalid segments of IMF, account information will display on both sides of IMF (valid and invalid).
    If the taxpayer account is only established on the valid side, CC INOLES will display.

  3. CC INOLEX will appear when CC INOLES or INOLET is input and the taxpayer's account has not been established on IMF. The information displayed will contain the DM-1 name controls, DOB, etc.

  4. There are several systems available using IDRS and include the following command codes:

    System IMF and BMF Command Codes
    Taxpayer Information File (TIF) ENMOD
    Overlay CC ENMOD with CC ENREQ to generate the CC INCHG input screen.
    Overlay CC ENMOD with CC ENREQ with "R" definer to generate the CC IRCHG input screen.
    Name Search Facility (NSF) CCs NAMES, NAMEI, NAMEE and NAMEB, FINDS, FINDE, TPIIP
    National Account Profile (NAP)* CC INOLE

    Note:

    *The NAP contains files from multiple sources. If necessary, see IRM 3.13.5.15 for additional information.

  5. There are many IMF CCs available to access these systems. These CCs include but are not limited to the following:

    1. ESTAB is used to request documents and microfilm

    2. MESSG lists all the current Correspondex transmittal numbers. It also lists whether a file or whether a CC is unavailable and lists the team telephone numbers

    3. TXMOD

    4. ITIN Real Time System (RTS)/Employee User Portal (EUP)

    5. ACTON

    6. TXDLN

    7. SUMRY

    8. MFREQ or RECON (Care must be taken when using these two CCs because they will temporarily stop the posting of transaction codes)

    9. TMSSN

    10. REINF

    11. IRPTR

    12. RTVUE

    13. IMFOL

    14. TRDBV

    15. TERUP

    16. Social Security Administration's (SSA) NUMIDENT Records. NUMIDENT transcripts are ordered through IDRS using CC MFTRA with Request Type "U" or using CONTROL D WebAccess (CTDWA).

      Exception:

      Do not provide the NUMIDENT transcript to the taxpayer or their authorized representative. This is an internal use document.

    Reminder:

    If the account is not on your local database, check through universal IDRS CCs to make a note of any controls or actions being taken on the remote database.

3.13.5.87  (01-01-2014)
CC ENMOD

  1. CC ENMOD provides name, address and other entity information using the taxpayers TIN.

  2. This CC is designed to provide name, address and other entity information from an input of the taxpayer identification number (TIN). It serves as a preceding step for keying the following command codes:

    • ENREQ

    • EOCHG

    • EOREQ

    • BNCHG

    • INCHG

    • ESIGND

    • ESIGNT

    • ESIGNU

  3. Use CC ENMOD as the initial step for keying CCs ENREQ or ENREQ with definer "R" .
    CC ENREQ is the preliminary step for requesting the format for CCs INCHG and BNCHG.
    CC ENREQ with definer "R" is the preliminary step for requesting the format for CCs IRCHG and BRCHG.

  4. There may also be a variance in display for each type of entity modules. These displays are:

    • IMF—Individual Master File

    • BMF—Business Master File

    • NMF—Non Master File

    • IRAF—Individual Retirement Account File

    • EPMF—Employee Plan Master File

  5. CC ENMOD displays ID Theft Indicator which are shown on Line 10 Items 3 and 4 of the Command Code.

    Note:

    These ID theft indicators will only display when applicable to the taxpayer's account.


    Item 3 will display ID theft indicators Action Codes (ACs) 50X (AC 501, 504, 505, or 506)

    • 00 = No ID Theft based on TC 971 Action Code 50X

    • 01 = AC 501

    • 02 = AC 504

    • 03 = AC 501 & 504

    • 04 = AC 505

    • 05 = AC 501 & 505

    • 06 = AC 504 & 505

    • 07 = AC 501 & 504 & 505

    • 08 = AC 506

    • 09 = AC 501 & 506

    • 10 = AC 504 & 506

    • 11 = AC 501 & 504 & 506

    • 12 = AC 505 & 506

    • 13 = AC 501 & 505 & 506

    • 14 = AC 504 & 504 & 506

    • 15 = AC 501 & 504 & 505 & 506

    Item 4 will display ID theft indicator 52Xs (AC 522, 223, 524 and 525)

    • 00 = No ID Theft based on TC 971 Action Code 52X

    • 01 = AC 522

    • 02 = AC 523

    • 03 = AC 522 & 523

    • 04 = AC 524

    • 05 = AC 522 & 524

    • 06 = AC 523 & 524

    • 07 = AC 522 & 523 & 524

    • 08 = AC 525

    • 09 = AC 522 & 525

    • 10 = AC 523 & 525

    • 11 = AC 522 & 523 & 525

    • 12 = AC 524 & 525

    • 13 = AC 522 & 524 & 525

    • 14 = AC 523 & 524 & 526

    • 15 = AC 522 & 523 & 524 & 525

  6. A brief description of the different kinds of entity modules follows:

    1. Full Entity Module: An account for which at least one tax module is present on the TIF or an account that was established within the last 15 months.

    2. MEMO ENTITY MODULE (IMF, BMF/EPMF): A dummy entity module present due to CC ACTON, CC ENREQ, or other activity.

    3. ERAS Entity Module (BMF, EPMF): A newly-assigned EIN account not yet posted to the Master File.

  7. The response to CC ENMOD is divided into six sections. These six sections appear in this following order:

    1. Section 1–Established Entity Data Section

    2. Section 2–Prior Year Name Lines Section

    3. Section 3–Posted Entity Transaction Section

    4. Section 4–Pending Entity Transaction Section

    5. Section 5–Entity Notice Section

    6. Section 6–Control and History Data Section

    Note:

    If one section is not applicable for the taxpayers account, the subsequent section(s) will follow immediately after the last filled section(s).

  8. See IRM 2.3.15, Command Code ENMOD, and Document 6209, IRS Processing Codes and Information, if additional information is needed.

  9. Use CC ENREQ to request a BNCHG format for input of an entity change transaction. It must be preceded by CC ENMOD.

    1. ENREQ is designed to initiate BNCHG. CC ENREQ with a blank definer is keyed in after a response to ENMOD indicates that the entity is on the file. Response to "ENREQ" is a generated BNCHG format for BMF.

    2. CC ENREQ with an "R" definer is keyed in after response to ENMOD indicates that the entity is on the file. Response to "ENREQR" is a generated BRCHG format for BMF or EPMF accounts.

  10. The TIN will be validated with CC ENREQ and EOREQ. In order for a TC 000 to be input, a TC 000 intend indicator of 1 must be input with the command code ENREQ or EOREQ. If the TIN is not on the IMF when the indicator is input, it will allow the TC 000. If the TIN is known to be on the IMF and no TC 000 intend indicator is input, the appropriate TC (those other than TC 000) can be input.

  11. If a TC 000 intend indicator is input and the TIN is already on the MF, an error message "TIN EXISTS ON MF" will be generated.

    1. Compare the input TIN with the source document to determine if a transcription (typographical) error was made.

    2. If a typographical error has been made, correct the EIN and reinput the transaction. Be sure the TC 000 intend indicator is correct.

    3. If an error was not made, research using CC INOLE, NAMEB or NAMEE to ensure the EIN is for the taxpayer. If it is, it may be necessary to make an entity change. Reinput the transaction and change the TC 000 intend indicator to blank.

    4. If the input TIN is on the MF for a different taxpayer, assign a new EIN if the source document is other than correspondence. If the source document is correspondence, return it to the taxpayer with a Form SS-4 explaining that the EIN has already been assigned to another taxpayer. Before we can process their correspondence we will need a valid EIN.

  12. The TE establishing the EIN needs to add to or change information, input CC ENREQ with an intend indicator 1 to access the dummy module. This will access CC BNCHG. Input the additional or correct information required and cycle delay as appropriate.

    Note:

    Complete research (including CC INOLE if necessary) must be done before performing any entity change. Any transaction that needs to be cycled or held for later input can now be cycled up to 6 cycles using a posting delay code.

    Caution:

    Use of the Posting Delay Code on a daily account with daily transactions may result in delaying the posting of the transactions that would resolve the account.

    Note:

    If the information that will print on the CP 575 needs to be changed, such as mailing address, primary name line, etc. use CC ESIGNT to remove the newly assigned number. Reassign an EIN to allow the CP 575 to be delivered with the correct information.

3.13.5.87.1  (01-01-2014)
Transcription Status Codes per CC ENMOD

  1. The following table provides information on determining the applicable pending transcript identification codes (as shown on CC ENMOD):

    Pending Transcription Identification Codes
    AP Adjustment Pending
    CU Corrected Unpostable
    DC Transactions deleted by Deleted Unpostables (re-controlled)
    DI IDRS transaction only. Will not post to the Master File
    DJ Deleted through normal weekly TIF update
    DN Any deleted pending transaction not I, J, or L
    Dnnn Any unpostable transaction which will not be re-input
    (nnn represents the Unpostable Code (UPC))
    DP Deleted Entity transaction
    DQ Deleted Quality reject
    DR Aged Reject Transaction. A transaction which is no longer on the Reject Master, but which is retained on the TIF for research.
    DU Deleted Unpostable. EIN
    DW Transaction deleted via optional weekend age routines
    EP Pending transaction awaiting Quality Review
    NU Nullified Unpostable. Valid SSN
    PN Pending Transaction
    RJ Reject Transaction
    RS Resequence Transaction
    TP Accelerated S.C. Subsequent Payment
    Unnn Unpostable
    (nnn represents the UPC

3.13.5.88  (01-01-2014)
Using CC INCHG Instead of CC IRCHG

  1. Typically name changes are made using CC INCHG when the taxpayers account resides on the VALID segment of the IMF.

  2. If the taxpayer account resides on the invalid segment of IMF, the name change completed using CC INCHG must match the VALID Name Controls shown on CC INOLES or the following will apply (when applicable):

    1. their account will continue to reside on the invalid segment of IMF,

    2. their refund will not release until the taxpayer informs SSA of their name change or the taxpayer provides supporting documentation to the IRS to substantiate their identity, or;

    3. they may not receive certain credits, exemptions, etc.

  3. When a taxpayer name change is completed with CC INCHG, it is possible to complete a name change for:

    • a specific tax period

    • multiple tax periods (example 2011, 2013)

    • or change the taxpayers name from the "controlling" tax period and all subsequent tax periods (example 2011 through last posted tax period).*

    Reminder:

    The controlling name line is shown on CC INOLES beside the field "TAXYR" and on CC ENMOD beside the field "NM-LINE-YR" .

    Exception:

    As of May 2012, ITIN name control procedures ONLY must be modified for CC INCHG.
    When any of the taxpayer's first four characters of their last name/surname contains a hyphen, disregard the hyphen.
    Example ITIN only: Thomas El-Oaks is entered as ELOA.

  4. See IRM 3.13.5.90 for information regarding the name controls listed on CC INOLES.

  5. See IRM 3.13.5.11 for additional information on the quarterly updates if needed.

  6. See IRM 3.13.5.17, IMF Automated Establishment of Taxpayers, if the existing TC 000 for the S-SSN displays with a DLN of XX263-001-88888-X. This type of case requires correction with a TC 040 or TC 041 due to the establishment of the Secondary taxpayers name by IMF.

  7. It must be noted the IRS does not inform the SSA of any taxpayer name changes made since the taxpayer initially applied for their SSN.

3.13.5.89  (01-01-2014)
Researching Using CC ENMOD to Initiate Entity Changes

  1. CC ENMOD is the initial research CC used in the ECU when a taxpayers TIN is available.

  2. Use CC ENMOD/ENREQ to make an entity change to the Individual Master File account or to a dummy or abbreviated entity module. The response to CC ENREQ is a computer-generated CC INCHG format to enter the applicable information.

    Note:

    CC BNCHG is format for Business Master File (BMF), NMF and Employee Plan Master File (EPMF) accounts.

  3. CC ENMOD and CC ENREQ are the access CCs used for making IMF entity changes.

  4. Use CC ENREQ to receive CC INCHG as the IDRS screen response. See Figure 3.13.5-7.

    Figure 3.13.5-7

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

  5. Use CC ENREQR to receive CC IRCHG as the IDRS screen response.

  6. Each On-Line Entity transaction input through IDRS generates a Transaction Record, Form 5147.

  7. The Form 5147 lists the taxpayers entity data, DLN, TIN, tax period, date input, any cross-reference data, and the ID number of the employee responsible for the IDRS transaction. The record, once verified with the IDRS block list, is sent to Files.

  8. See IRM 2.4.9, Command Codes ENREQ, INCHG, IRCHG, BNCHG and BRCHG.

3.13.5.90  (01-01-2014)
CC INOLE

  1. CC INOLE contains extensive IMF entity information for all taxpayers on the IMF, BMF, and EPMF. This CC contains Social Security data (DM-1), ITIN NCs and any spouse cross reference data. CC INOLE is a research CC that displays different information based on the definer code used.

  2. This CC also provides access to the National Account Profile (NAP) and contains selected entity information for all IMF accounts. See IRM 2.3.47, Command Codes INOLE, EOGEN and SPARQ, for additional information.

  3. The definer code determines whether the input TIN is edited or not edited and whether a specific file source is needed.

  4. CC INOLE displays all the applicable Name Controls

    1. used by the taxpayer

    2. reported to SSA

    3. transcribed by the IRS

    4. used when taxpayer filed for ITIN

    CC INOLES displays the following fields (if applicable to the particular taxpayer) listing the taxpayer name controls.

    The literal "CURRENT IMF N/C" *
    The literal "IRS VALID N/C"
    The literal "NEW SSA N/C"
    The literal "IMF N/C"
    The literal "SSA N/C"
    The literal "ITIN NC"
    *Lists the Name Controls used by the taxpayer. These name controls may or may not be VALID.

  5. The display will be limited to entity data from every Master File that matches the TIN input.

    Note:

    By using CC INOLE with a definer code "S," the "DOB" literal will address all TINs for the primary/secondary. Other TIN types will be determined by their association with their appropriate individual accounts.

  6. See IRM 2.3.47, Command Codes INOLE, EOGEN and SPARQ, for additional information.

3.13.5.91  (01-01-2014)
Command Codes for Electronically Filed (e-File) and Paper Returns

  1. Electronically filed returns are processed at the Andover, Austin, Cincinnati and Ogden campuses.

  2. The Tax Return Data Base (TRDB) is a relational data base that stores all available IMF e-File information for tax years 1998 and beyond. The applicable business filing information is available depending if the business tax form was available.

  3. Use CC TRDBV from IDRS to gain read-only access to the tax return data. These forms can be viewed using a web browser to access through the Employee User Portal (EUP). CC TRDBV will continue to receive ELF 1040 tax returns not filled through MeF.

  4. Beginning in August 2009 certain ELF such as Forms 1040, 1040A and 1040EZ series returns will be able to be filed electronically in XML format through Modernized e-File (MeF).

  5. Use CC TRERS for Error Resolution System (ERS) processing. This command code will retrieve the return from TRDB based on the DLN associated with the (GTREC) command code.

  6. Use CC TRPRT to request a print image of the tax return.

  7. More detailed information is available in IRM 2.3.73, IDRS Terminal Response for CCs TRDBV, TRERS, TRPRT and R8453.

3.13.5.92  (01-01-2014)
CC FIEMP

  1. CC FIEMP (Find Employee) enables IDRS users to identify and contact case control owners by researching the 10-digit IDRS employee number.

  2. CC FIEMP displays the following information:

    1. Case control owners name

    2. SEID (Standard Employee Identifier)

    3. Employee telephone number or their manager's telephone number

    4. Employee is currently active on IDRS

  3. If the FIEMP screen does not show the telephone number of the employee or manager, the inputting user may use the case owners name or SEID identifier to search the Discovery Directory on the IRS Intranet or the E-mail system to obtain a valid telephone number.

  4. To obtain information on the case owner, the user must enter the command code FIEMP along with the case owners ten-digit IDRS employee number, and press the transmit key. See IRM 2.3.9, Security Command Codes for IDRS Users.

  5. Users must only use CC FIEMP searches to research work related activities only.

    Note:

    Information on the names and telephone numbers of IRS employees are for internal IRS use only and can not be released to taxpayers.

3.13.5.93  (01-01-2014)
NUMIDENT File (Requesting Social Security Administration (SSA) Taxpayer Application Information)

  1. NUMIDENT transcripts are ordered through IDRS using CC MFTRA with Request Type "U" However, it takes approximately three days to generate and receive the transcripts from the campus print room. If employees have access to CONTROL D WebAccess (CTDWA), the NUMIDENT transcripts are available in approximately one day. Requests printed using CONTROL D can also be converted to a PDF file and may be forwarded to any employee working the case. See IRM 1.4.16, Accounts Management Guide for Managers, for additional information. IRM 1.4.16 contains information on viewing and/or printing reports. See IRM 2.3.32 for additional information on CC MFTRA.

  2. CC MFTRA U provides SSA's NUMIDENT File (Name Identification File) and contains entity information from SSA records on all taxpayers who received an SSN from the SSA.

    Caution:

    DO NOT provide a copy of the SSA transcript to the taxpayer. This transcript used for internal use only.

  3. The information received will display:

    • Type of TIN record on file

    • Month, Day and Year the application or correction was recorded on the SSA file

    • Disability Status indicator

    • Name on the TIN card used in work or business

    • Name on the most recently assigned TIN card

    • Name at birth or other name(s) used, (prioritized in that order)

    • Any additional names

    • Citizenship

    • Gender

    • Date of Birth

    • Place of Birth

    • Prior Date of Birth

    • Mother's Maiden Name

    • Father's Name

  4. . See Figure 3.13.5-8 that represents an example of the information received due to the CC NUMIDENT request.

    Figure 3.13.5-8

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

3.13.5.94  (01-01-2014)
CC MESSG

  1. CC MESSG is used to request daily miscellaneous information.

  2. Specifically CC MESSG provides the following information:

    • Current Correspondex Transmittal numbers in use

    • Unavailability of files or CCs

    • Team telephone numbers

    • Number of returns processed and the amount of refunds issued

    • Number of notices mailed

3.13.5.95  (01-01-2014)
CCs DTVUE and DM1DT

  1. Command Code DTVUE displays the Date of Birth (DOB) and Date of Death (DOD) (if applicable) information from the DM–1 file. DM–1 records may contain a DOB previously input through CC DM1DT or the information received from the SSA weekly update. Whenever a DOB is present (whether it was received through CC DM1DT or from the SSA), it is the date utilized for all processing decisions.

  2. Command Code DM1DT creates an update record that is applied to the DM–1 during weekly processing.

  3. CC DM1DT is able to add, change or delete an IRS entered DOB/DOD or a SSA provided DOB/DOD.

  4. The Lead or immediate supervisor's approval is required before using these Command Codes to change a taxpayer's DOB or DOD.

    Note:

    ORIGINAL DOCUMENTATION or contact through TAS is required before changing a taxpayer's DOB using these Command Codes.

    Note:

    If the error was made due to an erroneous DOB, TAS will authenticate the taxpayer prior to sending the case to the ECU on a Form 12412 for correction of the erroneous DOB.

  5. The IRS must receive a copy of the Form SSA-2458, Report of Confidential Social Security Benefit Information from the taxpayer or TAS before removing a taxpayers erroneous DOD. The Form SSA-2458 must state the taxpayer is not deceased and is the only documentation used to validate a taxpayer account and remove an erroneous DOD.

    Reminder:

    If the Taxpayer Advocate Service (TAS) function is involved in erroneous DOD cases, they must attach a copy of the Form SSA-2458, Report of Confidential Social Security Benefit Information to the Form 12412 (for documentation purposes).

  6. See IRM 2.3.25, Command Codes DM1DT and DTVUE, for additional information if necessary.

3.13.5.96  (01-01-2014)
CC RTVUE/BRTVU

  1. CC RTVUE provides access to the line items transcribed from the original Forms 1040, 1040A, and 1040EZ and their accompanying schedules.

  2. The data on CC RTVUE is transcribed from the original return/schedule.

  3. The data displayed with this CC cannot be changed, nor reflect any subsequent adjustment, amendment, or duplicate returns. Use this CC to research entity and/or tax data that may not be available on IDRS.

  4. CC BRTVU provides access to computer-generated data and/or the individual line items transcribed from BMF Forms.

3.13.5.97  (01-01-2014)
Command Codes Used for Researching EINs

  1. The following displays IDRS CCs that are useful for processing and updating EINs.

    Command Codes Content
    1. CC ENMOD
    and taxpayers EIN or SSN.
    a. See IRM 3.13.5.23.3.12 and IRM 2.3.15, Command Code ENMOD, for additional information.
    2. CC INOLE a. Allows access to the National Entity data file. The most common definer codes used in Entity when utilizing CC INOLE are as follows:
    Definer Codes
    G - used when the TIN type is not known.
    Type the TIN with or without hyphens.
    S - used to access a specific Master File
    T - used to determine if the TIN resides on more than one Master File

    X - used to display cross reference data
    P - used to research the Employer Plan Master File (EPMF) data
    b. See IRM 2.3.47, Command Codes INOLE, EOGEN and SPARQ, for additional information on CC INOLE.
    3. CC NAMEE/NAMEB and NAMES/NAMEI a. Accesses the Name Search Facility (NSF) for a "broad" search displaying business taxpayer names that have spelling, phonetic or nickname similarities.
    b. See IRM 2.3.60, Command Codes NAMES, NAMEE, NAMEI, NAMEB, FINDS, FINDE and TPIIP.
    4. CC FINDE/FINDS
    a. See IRM 2.3.60, Command Codes NAMES, NAMEE, NAMEI, NAMEB, FINDS, FINDE and TPIIP.
    5. CC ESIGN
    a. See IRM 2.4.8, Command Codes ESIGN and BSIGN.
    7. CC BMFOL/BMFOR See IRM 2.3.59, Command Codes BMFOL and BMFOR.

3.13.5.98  (01-01-2014)
Use CC MFREQ D to Completed Address Changes during IMF Cycles 01-03

  1. If an address change is necessary during IMF cycles 01-03, a work-around is necessary. Use the following procedures:

    Research... And... Then...
    IMF
    1. Using the taxpayers TIN and CC FINDSD or FINDSI to determine if the IMF taxpayer has filed previously.
    They had previously filed a. Input CC ENMOD
    b. Use CC MFREQD with the SSN and enter.
    c. Overlay CC ENMOD with CC ENREQ to generate the CC INCHG input screen.
    d. Complete the taxpayers address change.
    e. If needed, use the appropriate cycle delay code to ensure the address change will post on cycle 4.

    If necessary, see IRM 2.3.10, Command Codes MFREQ and RECON, for additional information. See Figure 3.13.5-9.

    Figure 3.13.5-9

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

3.13.5.99  (01-01-2014)
Overview Corporate Files On-Line (CFOL) Command Codes

  1. Corporate Files On-Line (CFOL) provides on-line access to information processed through any Area Office/Campus and posted to any of the Master Files.

  2. CFOL CCs are typically available even if IDRS is not available.

  3. CFOL CCs will contain an indicator on the screen to identify whether the account is a Daily account or a Weekly account.

  4. All Individual taxpayers account transactions being processed weekly by IMF (on Thursday) with new cycle definitions and accelerated refund and notice issuance will display on these CCs.

  5. Any CFOL command code with the definer code "H" will display the help screen for that specific CC.

  6. Definer code "T" provides a topical list for each CFOL command code to determine which command code to use.

  7. Definer code "C" lists all CFOL command codes available and the correct input format for each.

  8. CC IMFOL provides read-only access to the IMF. IMFOL provides expanded research capability when routine IDRS research such as CC TXMOD displays no data. CC IMFOL also provides on-line research to the IMF retention register. See IRM 2.3.51, Command Code IMFOL, for additional information.

    Note:

    CC IMFOL does not show pending transactions, most resequencing transactions, IDRS control bases, history items, or unpostables.

  9. CC ICFOL is used as a bulletin board to relay information about CFOL activities quickly. ICFOL users will provide current news on program updates, screen format changes, and upcoming changes.

  10. Debtor Master File On-Line (DMFOL) lists individual obligations owed to other government agencies (non-IRS).

  11. Payer Master File On-Line (PMFOL) provides full transcript data on-line for the Form 1096 filed.

  12. See IRM 2.3.51, Command Code IMFOL, if additional information is needed.

3.13.5.100  (01-01-2014)
CC IMFOL

  1. This command code provides "read-only" access to nationwide transactions posted to the Master File. These command codes allow expanded research capability when other IDRS research (e.g., SUMRY or TXMOD) result in "NO DATA" or a default to "REINF."

    Note:

    CC IMFOL displays certain transactions earlier than the transaction information shown on CC INOLE.

  2. The IMF/BMF transcript information displays in a format, which cannot be updated or changed.

    Note:

    CC IMFOL does not show pending transactions, most resequencing transactions, IDRS control bases, history items, or unpostables.

  3. CC IMFOL can be utilized when IDRS command codes such as SUMRY and TXMOD are inactive. CC IMFOL has the following definers available:

    Format Description
    IMFOLAnnn-nn-nnnnvnnyymm Adjustment transactions for specific tax module
    IMFOLCnnn-nnnnnnnnn Researches using the refund check number
    Displays CC IMFOLT if matching information is located
    IMFOLEnnn-nn-nnnnv Displays posted Entity information
    IMFOLInnn-nn-nnnnv Displays an index of all tax modules for the requested SSN
    IMFOLPnnn-nn-nnnnyyyymm yyyymm Displays payment transactions within a specified date range
    IMFOLRnnn-nn-nnnnvnnyyyymm Displays the posted return for the specified tax module
    IMFOLTnnn-nn-nnnnvyyyymm Displays various module amounts and dates along with a list of posted transactions for specified tax module
    IMFOLVnnn-nn-nnnnv Displays retention register information
    IMFOL#nnn-nn-nnnn nnyyyymm Displays paper refund information
    IMFOLBTnnn-nn-nnnnvnnyyyymm Displays the same data as IMFOLT, with the bank account information
    IMFOLRnnn-nn-nnnnvyyyymm yyyy Displays retention tax modules
    v=variable characters due to file source
    File Sources
    --If blank Valid SSN
    --If *(asterisk) Invalid SSN
    n=numeric, y=year, d=day, m=month

3.13.5.101  (01-01-2014)
CC BMFOL

  1. CC BMFOL furnishes access to the Business Master File. Fields available include basic identifying information, amounts, dates, codes, indicators, and freezes. Transaction postings, status history, audit history, vestigial data, federal tax deposit, exempt organization, and combined annual wage reporting data are also available. Additionally, for any specified account, a tax module summary and last period satisfied information can be requested.

  2. The Business Master file on-line system provides read-only access to accounts on the Business Master File (BMF). All entities, master file tax modules and the most recent eleven years of retention data are in an on-line status.

  3. CC BMFOR provides access to the BMF retention tax modules from accounts that merged to a new Taxpayer Identification Number (TIN) after the tax module had been dropped to retention. BMFOR executes the same programs as BMFOL and provides the same screen responses as BMFOL.

    Note:

    Abbreviated requests are not allowed for BMFOR input.

  4. CC BMFOR has the same input format as BMFOL but displays the tax module screens only. Valid definer codes are as follows:

    • A for Adjustment

    • R for Posted Return

    • S for Status History

    • T for Tax Module

    Note:

    Entity information, such as Name Control, Cycle, Potentially Dangerous Taxpayer (PDT) Indicator, Criminal Investigation Division (CID) Indicator and Filing Requirements are not displayed for these modules.

  5. "Abbreviated" BMFOL formats allow users to omit input fields if users want to view a different tax period for the same TIN and MFT or view status information immediately.

    1. CC BMFOL input with a "tax type" definer, an MFT, a tax period and plan number will result in the display of data for the same TIN and display file source.

    2. CC BMFOL input with an "entity type" definer and a TIN will result in the display of other data for the same display file source.

    3. CC BMFOL input with an "entity type" definer will result in the display of data for the same TIN and display file source.

  6. See IRM 2.3.59, CCs BMFOL and BMFOR, for additional information .

3.13.5.102  (01-01-2014)
Command Codes Using the Name Search Facility (NSF)

  1. CCs NAMES, NAMEE, NAMEI, NAMEB, FINDS, FINDE and TPIIP use the Name Search Facility (NSF) and allow users to query the national entity file for taxpayer address information.

  2. The search response time for CC NAME was recently improved. The more specific details that are entered, the more refined and fewer search results that will display.

    Note:

    The entering of a taxpayers address or partial address (beginning from the left of the address) will significantly reduce the number of CC NAME search results.
    Helpful Hint: If a taxpayers surname is a common last name (e.g., Smith, Brown, Chan, Garcia, etc.), use the DOB, ZIP Code or state to refine the search when using CC NAMES/NAMEE. See the following table:

    Searching on CC NAMES
    If... Then CC NAMES will...
    ZIP Code is entered Disregard the City and State (faster)
    City is entered Disregard the State
    Address or Partial Address is entered Further refine its search
    taxpayers name is entered Only search for matches in your campuses jurisdiction
    taxpayers name and "**" is entered in the state code field Perform a national search
    Note: A "national" search replaced the "campus-jurisdiction" search if the IDRS user DOES NOT use a state code, international taxpayer country or ZIP Code when using the command codes.

  3. The NSF database is kept current with real-time updates and with daily and weekly updates.

  4. A "foreign" (non-United States) address search has been added. Select this option by entering two asterisks "**" in the "International Taxpayer Country" field.

  5. The NSF contains:

    • Full taxpayer(s) name (as it was filed on the return)

    • Most current address available for each taxpayer

    • Most recent prior address used by the taxpayer

  6. NSF's response screen displays:

    • Taxpayer name

    • Primary or secondary filer TIN

    • Primary or secondary TIN type

    • Year of taxpayer name

    • Primary or secondary taxpayer date of birth. When the date of birth is requested, the date is retrieved from the National Account Profile (NAP).

    • Filer indicator

    • Taxpayer address, city, state, and ZIP Code

    • Master File source

  7. If you enter all the taxpayer information available for your searches, the command code response screens will contain the "closest matches" and therefore fewer IDRS pages. If the display exceeds 99 pages, the user may request a hardcopy listing using CCs NAMES/NAMEE with a definer of "X" .

  8. CC NAMES does not perform character-by-character comparisons of the name as other systems do. The standardization package drops items such as Mr. Ms. Jr., MD, etc. from its search.

    Note:

    An error message generates (in some submission sites) if CC NAMES is used without entering information in the state and ZIP Code fields.
    The error message display, "Campus Search not available for this campus" .
    However if you reenter the request (including the state and ZIP Code fields), you will receive the matching records.

  9. See IRM 2.3.60, Command Codes NAMES, NAMEE, NAMEI, NAMEB, FINDS, FINDE and TPIIP, if additional information is needed.

3.13.5.103  (01-01-2014)
CCs NAMES and NAMEE

  1. CC NAMES can be used to locate IMF taxpayers (both Primary and Secondary filers), if applicable. Beginning in 2013, CC NAMES can be used to complete a "fuzzy" search using the taxpayers TIN.

  2. CC NAMEE must be used when researching for EINs.

  3. The most efficient search is received when the name and ZIP Code fields are entered. The full (5-digit) or partial (3-digit) ZIP Code may be used. A valid ZIP Code entry (do not use all zeros) must be entered. The city name or MCC and state code are not used when the taxpayer name and ZIP Code are entered. See Figure 10 for information using CC NAMES.

    Figure 3.13.5-10

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

3.13.5.104  (01-01-2014)
CCs NAMEI/NAMEB

  1. CCs NAMEI/NAMEB search the NSF data base using the first 10 characters of the last name (required) and the first 10 characters or the initial of the first name (if entered).

    1. For the CC NAMEI input, the length of the last name is limited to 10 characters, and the length of the first name is limited to 10 characters.

    2. For CC NAMEB, the length of the last name is limited to 15 characters, and the length of the first name is limited to 10 characters. When a plus (+) is used in the first initial field of a NAMEB search, the search is done on up to 15 characters of the last name. If the entire last name consists of less than 15 characters, it is not necessary to key in trailing blanks.

    3. CC NAMEI and NAMEIX will display the taxpayers DOB information (if available).

  2. CCs NAMEI/NAMEB do not use a formatted input screen. Input fields follow the command code name on the top line of the screen. They are variable in length and, when present, must be separated by a comma.

  3. CCs NAMEI/NAMEB use either the first three digits of the ZIP Code or the full five digits of the ZIP Code or a ZIP Sectional range.

  4. CCs NAMEI/NAMEB use the first six characters from the street address or PO Box number.

    1. Input should begin with the actual number; the literal, "PO Box" , should not be entered.

    2. The street address may contain up to 26 characters, but only the first six characters will be used in the search.

  5. A CC NAMEI/NAMEB request is honored with a minimum input of the first 10 characters of the last name.

  6. CC NAMEI uses the NSF data base to search based on the CC definer used. The CC definers are as follows:

    1. I - Only IMF records are displayed.

    2. B - Only BMF records are displayed.

    3. N - Only NMF records are displayed.

    4. Q - Only Invalid SSN records are displayed.

    5. X - A hardcopy listing is desired.

  7. If the display exceeds 99 pages, the user may request a hardcopy listing, using CC NAMEI/B with a definer of "X" .

  8. See IRM 2.3.60, CCs NAMES, NAMEE, NAMEI, NAMEB, FINDS, FINDE and TPIIP, if additional information is needed.

  9. See Figure 3.13.5-11 for examples of input request using CC NAMEI.

    Figure 3.13.5-11

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

3.13.5.105  (01-01-2014)
CC FINDSD/FINDEI

  1. CC FINDS searches the NSF data base using the taxpayers SSN/ITIN/IRSN and requires either of the following definers:

    1. D - Only IMF Domestic names and addresses are displayed.

    2. I - Only IMF International names and addresses are displayed.

    Note:

    These CCs are effective for searching for Undeliverable mail, reviewing an account for LKA or processing Form 8822s.

  2. CC FINDS can be used to search for the primary or secondary taxpayers SSN/IRSN/ITIN.

  3. CC FINDE searches the NSF data base using the taxpayers EIN and requires either of the following definers:

    1. D - Only BMF Domestic names and addresses are displayed.

    2. I - Only BMF International names and addresses are displayed.

  4. CCs FINDS and FINDE require the user to enter the command code name, the definer, and the 9-digit TIN (with no hyphens), including leading zeros, if present. The most current taxpayer information will display first and includes any subsequent names/addresses displaying in descending order.

    Note:

    If users do not enter either a definer I or D, they will receive an error message.

    Example:

    FINDSD123456789, will display the domestic names and addresses for TIN 123-45-6789.
    The domestic or international addresses/names for the appropriate TIN/EIN will display in cycle/year order.

  5. CCs FINDS/FINDE do not have a hardcopy option because these command codes generate fewer results than other NSF command codes.

  6. See IRM 2.3.60, Command Codes NAMES, NAMEE, NAMEI, NAMEB, FINDS, FINDE and TPIIP, for additional information.

3.13.5.106  (01-01-2014)
Master File Freeze Codes

  1. Master File uses alpha codes to identify specific taxpayer module conditions that are generated systemically or manually through various transaction codes. The term freeze codes can be misleading since not all alpha codes indicate the taxpayers account or module is frozen.

  2. Various IDRS conditions affect the status of a module. There are three main types of freeze code conditions. They include freeze codes that:

    1. Freeze refunds and prevent offsets in or out of the module but do not stop balance due notices

    2. Freeze the IDRS balance due notices, refunds, offsets and Tax Delinquent Account (TDA) issues

    3. Freeze codes that simply display to indicate certain types of conditions occur on the taxpayers account but do not freeze the account

  3. Up to eight freeze codes can display for a taxpayers account. Master File refers to the freeze codes as either:

    • Left position freeze code such as M--, or;

    • Right position freeze code such as --R

  4. See IRM 21.5.6, Freeze Codes and Document 6209, IRS Processing Codes and Information, if additional information regarding freeze codes is needed.

  5. If any concerns arise, see your lead before completing the name or address change. Before routing cases to another area, notate the type of freeze code on the routing slip to expedite specialized issues.

    Note:

    Since typical address and/or name change transactions do not release the majority of the freeze conditions see Document 6209, IRS Processing Codes and Information, before completing Entity corrections if you are unfamiliar with the freeze code condition.

    Freeze Codes that Require Routing Action
    -B Statues of Limitations Expiration Route original returns only to Statute Unit unless there is a "cleared by Statutes Unit" stamp or a TC 150 has posted
    S- Undelivered Refund Check
    If address change, route to AM Refund Inquiry function
    -U
    Erroneous Refund Freeze
    Route to Erroneous Refund Function
    Z- Route to Fraud Detection Center (FDC)
    -Z Route to FDC

3.13.5.107  (01-01-2014)
Filing Status Codes (FSCs)

  1. Filing Status Codes identify the taxpayers marital and family situations and is used in determining whether the standard deduction or the itemized deduction amount should be allowed. See the following table to identify IMF domestic filer(s) FSCs:

    Filing Status Codes (FSCs) Filing Status Descriptions
    0 Single, Filing Declaration of Estimated Income Tax (TC 430)
    1 Single Taxpayer
    2 Married Taxpayer Filing Joint Return
    3 Married Taxpayer Filing A Separate Return (Spouse Exemption is NOT claimed)
    4 Head of Household (Claiming Dependent)
    5 Widow(er) with Dependent Child(ren)
    6 Married Taxpayer Filing a Separate Return (Spouse is not required to file a return)
    7* Married filing a joint declaration of estimated tax (at IMF)
    *IMF converts FSC 7 to FSC 4.

    Note:

    The FSCs reflect how a taxpayer filed for a given tax year and may change depending on the taxpayers filing situation. When required to input filing status, input the FSC from IDRS.

  2. When establishing an IMF account, use the following:

    1. For Forms 1040/1040A, input the FSC indicated on the return.

    2. For Form 1040EZ, input FSC 1 if one name appears in the caption and use FSC 2 if two names appear in the caption.

    3. For Forms 1040NR/NR-EZ, input FSC 1.


    If unable to determine the filing status and a FSC is required, input FSC 1.

  3. Using CCs INOLET and INOLES will display the most current posted FSC.

  4. The following Entity TCs require the input of the taxpayers FSC and the Year Digits:

    TC 000–Add Account TC 030–Update Location Codes (Out of Campus)
    TC 013–Name Line Change
    TC 013--Foreign Address
    TC 040–Transactions on Valid Segment
    TC 016–Miscellaneous Changes
    TC 017--Changing Spouse's SSN
    TC 041–Transactions on Invalid Segment

    Note:

    Do not change the taxpayers FSC. Use the filing status currently on the account.

3.13.5.108  (01-01-2014)
Posting Delay Codes (PDCs)

  1. Daily transactions directed to a daily account are expected to post daily with daily processing. Transactions will be viewable using CFOL CCs the second day after campus input. Transactions will be viewable on IDRS command codes the third day after campus input.

  2. Weekly transactions directed to a daily account are expected to post with the weekly processing run on Thursday and may result in the account type changing to Weekly.

  3. Daily and Weekly transactions directed to a Weekly account are expected to post with the weekly processing on Thursday.

  4. For items (2) and (3), transactions will be viewable using CFOL command codes on the Saturday following the Thursday processing run. Transactions will be viewable on IDRS command codes Monday following the Thursday processing run. The following displays CADE 2 processing:

    New Cycles
    Campus Cycle will be Thursday through Wednesday
    Master File processing will be Friday through Thursday
    Notice Review processing will be Saturday through Monday (8+ days)
    Unpostables processing (New receipts on Tuesday. Closing on Tuesday)
  5. Use of the Posting Delay Code on transactions will result in the transaction being held until the weekly processing on Thursday. When the transaction is processed on Thursday and the Posting Delay Code contains a value other than zero, the transaction will continue to resequence for the number of cycles equal to the value.

    Example:

    A transaction input with a Posting Delay Code of 1 will be processed on Thursday, and will resequence until the following weekly processing day (the following Thursday).

  6. Transactions may be delayed from one (1) to six (6) cycles. This is an optional code to delay the posting of transaction(s) to Master File until the indicated number of posting cycles. CFOL CCs will contain an indicator on the screen to identify whether the account is a Daily account or a Weekly account.

  7. When multiple transactions are required to adjust an account and some transactions must post in later cycles, PDCs will adjust the transaction to the correct transaction cycles.

    Note:

    Entering PDCs are not required or mandatory in every instance. However, if PDCs are used, all transactions corrections may be entered in the same IDRS session.

    Caution:

    Use of the Posting Delay Code on a daily account with daily transactions may result in delaying the posting of the transactions that would resolve the account.

  8. Generally transactions will post to IMF in numeric order (from lowest to highest) except for the following:

    TC 011 will always post last to the entity portion of IMF and will accurately resequence to the next cycle.
    If a TC 610 and TC 150 attempt to post in the same cycle, the TC 150 will not be allowed to repeat.

  9. Posting delay capability is allowed for CC INCHG (Doc Code 63).

    Caution:

    Use of the Posting Delay Code on a daily account with daily transactions may result in delaying the posting of the transactions that would resolve the account.

  10. All Doc Codes 47 (Exam) and most Doc Codes 54 Adjustment transactions require the posting of the original document before subsequent transaction can be posted.

  11. Doc Codes 24, 48 and dual debit (Doc Codes 34) may require a PDC. Credit transfers are not typically completed within the Entity function.

    Note:

    Transactions related to credit transfers must be sent to Accounts Management (unless local agreements are applicable at your campus).

  12. Reversal Transaction Codes require the original transaction to be present before completing the reversal.

    Note:

    When entering PDCs, consider the day of the week of input. If the transaction is being input at the end of the weekly posting cycle, an additional cycle may be necessary.

  13. Cycle transactions will be retained on the Resequence Transactions record according to the required staggered sequence of the transactions. These types of transactions are identified on IDRS as "RS" meaning resequencing.

    Remember: TCs 011, 013, 040, and 041 will resequence/RS at IMF two additional cycles.
    During cycles 48 through 04, TC 011, 013, 040 and 041 can be input. However, the posting of the transactions will not occur until after cycle 04 or later.
  14. Use the following table for general rules when the inputting of PDCs is necessary:

    If the prerequisite Transaction Code (TC)... Then...
    Is a LARGER TC Cycle the TC
    Is needed to set or release a freeze Cycle the TC
    Is needed to set, change or remove an indicator Cycle the TC
    Is needed to change a status, filing requirement or balance amount Cycle the TC
    Will post FIRST DO NOT cycle the TC

  15. Posting of these transactions to the IMF will be deferred until the indicated number of posting cycles has passed.

  16. When CC ENMOD displays a recent transaction in EP or PN status was entered or is posting in the current cycle, entering a PDC may avoid unpostable conditions. See Document 6209, IRS Processing Codes and Information, for additional information.

  17. See IRM 3.13.5.87.1 for additional information.

3.13.5.109  (01-01-2014)
Cycling of Resequencing Transaction Codes (TCs)

  1. Sometimes, an input transaction or the unpostable must be cycled to release at a different time.

  2. Generally transactions post to the Master File in numeric order except the following:

    On IMF, TC 011 will always post last to the entity portion and will be accurately resequenced to the next cycle
    On BMF, the TC 150 will always post last to allow the tax module to settle properly
    If TCs 610, 670, 590 and 150 are all attempting to post in the same cycle, they will post at Master File in the following order:
    TC 590, TC 610, TC 670 and TC 150.

  3. Master File automatically resequences certain transaction codes. These are identified on IDRS as "RS."

  4. If a TC 610 and TC 150 attempt to post in the same cycle, IMF will automatically prevent the TC 150 from repeating.

3.13.5.110  (01-01-2014)
CC IRCHG (IRS Valid Processing) Generates a TC 016

  1. Use CC IRCHG for corrections/updates to a taxpayers Name Control account ONLY when the taxpayer has provided supporting documentation or an adequate explanation why there are IMF/SSA name discrepancies on their account.

  2. If the taxpayer explanation is a typographical error occurred or an incorrect name was supplied or used when they filed and the name supplied matches one of the Valid name/Name Controls on their account, correct their name with CC INCHG.

  3. See IRM 3.13.5.17, IMF Automated Establishment of Taxpayers, if the existing TC 000, TC 013, TC 014, or TC 971 with Action Code 050; for the S-SSN displays with a DLN of XX263-001-88888-X. These cases require correction to the secondary taxpayer account using a TC 040 or TC 041. If necessary, see IRM 3.13.5.132 and IRM 3.13.5.133.

  4. When the taxpayer does not provide any supporting documentation or an adequate explanation, correct the account using CC INCHG. Do not use CC IRCHG without supporting documentation unless the taxpayer's account is invalid due to an IRS error.

  5. Occasionally the taxpayer information posted on the INVALID segment of IMF is correct but still resides on the INVALID segment of IMF. Examples include the following:

    • Taxpayer is recently married but failed to update their files with SSA.

    • Taxpayer updated their name with SSA, but missed the DM-1 quarterly merge process (account remains on the invalid segment until the next DM-1 quarterly merge).

    • The ITIN name control used does not match the name control used when the ITIN was established.

    • Taxpayer uses dual last names and the name used when they filed is not the name control used when the account was established.

  6. However, it is imperative that the employee correcting the taxpayer's account does not use CC IRCHG without legal documentation.

  7. Some examples of documentation include the following:

    1. ITIN CP Notices

    2. Copy of the marriage certificate or court document(s) showing a legal name change.

    3. Copy of the marriage certificate or court document(s) showing the legal name change and an explanation of the name discrepancy.

    Note:

    A Social Security Card alone IS NOT acceptable proof of a taxpayers identity. If CC INOLE does not reflect any of the names shown on the social security card, do not complete the name or name control change based on a Social Security Card match.

  8. Using CC IRCHG will change an invalid account to an IRS valid account. When this occurs the TC 016 releases any overpayment/refund due the taxpayer. It also allows the taxpayer to use this name in all future filings.

    Note:

    The IRS does not advocate that taxpayers cease notifying SSA when name change(s) occur.
    Every effort must be made to advise the taxpayer to update their SSA records. However, the IRS cannot enforce or require the taxpayer complete SSA updates.

3.13.5.111  (01-01-2014)
Inputting a CC IRCHG

  1. For IRS to validate a taxpayer account, input must be made to the account that is on the invalid segment of IMF.

  2. The input procedures are similar for CCs IRCHG and INCHG. Use CC ENMOD and overlay with CC ENREQ.

  3. However a definer of "R" on CC ENREQ will bring up CC IRCHG screen.

  4. CC IRCHG requires a "Justification Indicator" .

  5. The Justification indicator is visible in the Entity portion of the IMF. When the Justification indicator of "1" is present, the account is considered as Valid by IMF. The account will post to the invalid side of IMF after the quarterly merge.

  6. The Justification indicator is visible in the Entity portion of the IMF.

    1. When the Justification indicator of "1" is present, the account is treated as valid.

    2. Justification indicator of "2" will reverse the account to invalid.

  7. CC IRCHG generates a TC 016 transaction code.

  8. The taxpayers account is subject to DM–1 quarterly updating.

  9. To validate the name of a taxpayer on Master File input CC ENMOD, overlay with CC ENREQR to bring up CC IRCHG.

  10. To validate the name of a primary taxpayer, input CC ENMOD, then overlay with CC ENREQR to bring up CC IRCHG. The following information is needed:

    1. Justification indicator "1" .

    2. Remarks

    Note:

    This will generate a TC 016.


    See Figure 3.13.5-12.

    Figure 3.13.5-12
    This image is too large to be displayed in the current screen. Please click the link to view the image.

  11. If a name change is needed for the taxpayer due to a typo, submission of an incorrect name, etc., and the name supplied by the taxpayer matches the VALID name control, IAT tools are the preferred method to complete name changes (when the IAT tools are available).

    Note:

    If the taxpayer only provided one name, you must use IDRS when working these cases.

3.13.5.112  (01-01-2014)
Validating Spouse's Name with CC IRCHG

  1. To validate the name of a spouse, input CC ENMOD on the primary taxpayers TIN that resides on the valid segment. Overlay with CC ENREQR to bring up CC IRCHG. The following information is needed:

    1. Justification indicator "1" .

    2. Year name line of 2013.

    3. Spouse's TIN.

    4. Enter your reason for the change in the REMARKS field, then transmit.

      Note:

      This action generates a TC 016.

    See Figure 3.13.5–13.

    Figure 3.13.5-13

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

  2. See IRM 3.13.5.17, IMF Automated Establishment of Taxpayers, if the existing TC 000, TC 013, TC 014 or TC 971 Action Code 050 for the S-SSN displays with the DLN of XX263-001-88888-X. This type of case requires correction with a TC 040 or TC 041 due to the establishment of the Secondary taxpayers name by IMF.

3.13.5.113  (01-01-2014)
Reversing a Primary/Secondary Taxpayer with CC IRCHG

  1. To reverse IRS validity for a spouse, input CC ENMOD, then overlay with CC ENREQR to bring up CC IRCHG:

    1. A justification indicator of "2" must be used.

    2. Year name line.

    3. Spouse's TIN.

    4. Enter your reason for the change in the REMARKS field, then transmit.

    Note:

    This will generate a TC 016.

  2. To reverse IRS validity for the primary taxpayer, input CC ENMOD, then overlay with CC ENREQR to bring up CC IRCHG.

    1. A justification indicator of "2" must be used.

    2. Enter your reason for the change in the REMARKS field, then transmit.

    Note:

    This will generate a TC 016.

  3. When a reversal to IRS validity is completed on a primary account, the account will remain on the valid segment of the Master File. However, the "IRS name control" is now considered invalid.

    Note:

    If the taxpayer files in the future years using the reversal "name" , the document will post to the invalid segment of Master File.

  4. At the site's option, management approval may be required before completing this type of correction to the primary taxpayer.

  5. See IRM 3.13.5.17, if the existing TC 000, TC 013, TC 014 or TC 971 Action Code 050 for the S-SSN displays with the DLN of XX263-001-88888-X. This type of case requires correction with a TC 040 or TC 041 due to the establishment of the Secondary taxpayers name by IMF.

3.13.5.114  (01-01-2014)
Processing Accounts with Transactions on Both Segments of IMF

  1. Occasionally, accounts have transactions on both segments of the IMF. This occurs when the record or validity of a TIN was deleted/changed on the DM–1 File.

  2. Any transaction input after the deletion will be directed to the invalid segment of the IMF.

  3. Use the following procedures to merge the accounts (on both the valid and invalid segments of the Master File):

    1. Enter a TC 040 to the account on the valid segment using the same name on the account. This will cause the account to resequence to the invalid segment of the Master File.

      Note:

      If the merge to the invalid segment fails, then the account on the valid segment must be changed to an IRS assigned TIN using a TC 040. This causes the account to resequence and "slot in" on the invalid segment.

    2. To merge the accounts on the invalid segment of Master File change the TIN from the IRSN to the correct TIN with the use of TC 041.

      Note:

      The account will merge and establish on the invalid segment of the Master File. The account can be processed through settlement, but will not validate until the DM–1 file is updated.

  4. The DM-1 file can only be updated through the taxpayer directly contacting the SSA. These changes supplied through the taxpayer will be included in the weekly SSA files.

  5. A situation such as above will not keep the inquiry from resolution. A refund inquiry must be resolved once the cause of the problem is determined by the examiner.

3.13.5.115  (01-01-2014)
Establishing a New Account (TC 000)

  1. TC 000 is used to add taxpayers account to the applicable Master File.

  2. Input CC INOLETnnn-nn-nnnn XMIT

    Note:

    If the taxpayers account IS NOT found on Master File or their ITIN was revoked, CC INOLEX will be the screen response to the input of CC INOLES or INOLET.

  3. The CC INOLEX response screen is similar to the following example:

    INOLEX000-00-1234 ***NO ACCOUNT ON MASTER FILE***
    DM1 and the taxpayers N/C
    DM1 UPDT 09131999 DOB 11071955 DOD DEBT IND N

  4. Verify that the taxpayers name control matches the document/return you are processing. In order to establish a new taxpayer entity, a dummy account must be created.

    Exception:

    Beginning May 2012, ITIN name control guidelines must be modified for CC INCHG.
    When correcting or establishing a ITIN name control and any of the first four characters of their last name/surname contains a hyphen, disregard the hyphen.
    Example for an ITIN taxpayer only, Christopher El-Oaks must be entered as ELOA.

  5. If establishing a taxpayer with an IRSN, an asterisk (*) must also be input after the invalid number.

  6. Input CC ENMOD nnn-nn-nnnn XMIT.

  7. When the CC ENMOD response screen is "NO DATA AVAILABLE" , the taxpayers account must be established using the following information:

    1. Input an 1 "Intend to Build Indicator" in position 20 of line one of CC ENREQ

    2. See the following example:

      ENREQ nnn-nn-nnnnn>>1 (column 20 input 1)
      WREN C ENTC*
      Explanation:
      WREN = example of N/C
      C= Case Status (Use an A if an open control base is desired)
      ENTC = This is the control category for Entity Control.
      * = will assign the current date in the IRS received date field. Otherwise enter the data in a MMDDCCYY format.

      Note:

      Primary taxpayers N/C must match the name control shown on the CC INOLE screen response.

  8. The following information is necessary to establish the taxpayer using the CC INCHG/IRCHG screens:

    1. Name Control

    2. Primary Taxpayer Name

      Note:

      The Primary taxpayer name control must match the name control on line 1 of CC INCHG/IRCHG screen.

    3. Entire address*

    4. Year Digits*

    5. Filing Status Code (FSC)*

    6. Remarks*

      Note:

      *These screen displays are generated by the screen display.
      However, if the FSC has been edited prior to the ECU, use the FSC that was predetermined.

  9. The following is input when applicable or available with CCs INCHG/IRCHG:

    1. Spouse's Name (if taxpayer is filing Married Filing Jointly)

    2. Continuation of Primary Name (if applicable)

      Note:

      Enter the following on the CONTINUATION-OF-THE-PRIMARY-NAME line for the IMF Filer:
      POA, Guardian, etc. information; or
      street address information

      Caution:

      If the taxpayer includes PO Box and street address information, enter the street address information on the CONTINUATION-OF-THE-PRIMARY-NAME and PO Box information on MAIL-STREET- OR-FOREIGN CITY/ZIP line.

    3. Mail File Requirements.

    4. FYM

    5. Spouse's SSN (if taxpayer is filing Married Filing Jointly)

    6. Scrambled SSN Indicator

    7. Remarks. Enter your reason for adding the account in the REMARKS Field. See Figure 3.13.5–14.

      Figure 3.13.5-14

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

  10. See the following list of examples of prefixes to omit when establishing a taxpayers name. The list does not include all prefixes used by taxpayers:

    Mr. Miss Mrs.*
    Ms. Rev. Dr.
    Cpt. Sgt. Hon.
    Gov. Lt. Gov. Pastor

    Note:

    *Omit "Mrs." if the woman's given name is present.
    However, if the taxpayer uses "Mrs." with her husband's name, use the prefix Mrs.
    An example is taxpayer reports her name as Mrs. George Cardinal.

  11. Always enter the suffixes, "Jr." or "Sr." when shown on the document.

  12. Always enter the word "Minor" when the information is supplied.

  13. Always enter any numeric characters within a name as Roman Numerals. The following tables shows examples:

    Taxpayer Reports Enter as
    John E. Jackson 4th John E]Jackson]IV
    John Smith, Second John]Smith]II
    John H. Camelott III John H]Camelot]III
    Note: There should be no spaces entered immediately before or after the ] (bracket).

  14. When establishing a taxpayer with a POA, Designated Agent, Executor/Executrix, etc., and their address contains a PO Box and a street address, use the Continuation-of-Primary-Name (Line 2) field to enter the POA, Designated Agent, Executor/Executrix, etc. information. Enter the PO Box address in the "MAIL-STREET-OR-FOREIGN CITY/ZIP" address field instead of the street address information.

  15. If two addresses are present for the taxpayer(s) a PO Box and a street address:

    • enter the Street address in the Continuation-of-Primary-Name (Line 2) field.

    • enter the PO Box on the "MAIL-STREET-OR-FOREIGN CITY/ZIP" address field. See Figure 3.13.5-15 for an example of the how to input an IMF address when the taxpayer provides street address and PO Box information.

    Figure 3.13.5-15

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

  16. See IRM 3.13.5.17, IMF Automated Establishment of Taxpayers, if the existing TC 000, TC 013, TC 014 or TC 971 Action Code 050 for the S-SSN displays with the DLN of XX263-001-88888-X. This type of case requires correction with a TC 040 or TC 041 due to the establishment of the Secondary taxpayers name by IMF.

  17. Use CC ENMOD to ensure the account shows a TC 000 instead of an TC 013 or 014. If a TC 013 or 014 is pending, use CC TERUP and input the taxpayers information again.

    Note:

    The TC 013/014 would go unpostable due to the taxpayers account not being properly established.

  18. If necessary, refer to Document 7071 for proper IMF Name Controlling procedures.

3.13.5.116  (01-01-2014)
Taxpayer Identification Number (TIN) Changes (generates a TC 011)

  1. TC 011 generates when a change is made to a taxpayer's TIN.

  2. The following contains examples when a TIN change is necessary:

    1. A taxpayer was assigned an IRSN--BUT the correct TIN/ITIN is located or supplied by the taxpayer.

    2. A taxpayer has two or more TINs and it is necessary to consolidate the accounts to the correct TIN.

    3. A taxpayer TIN was established inaccurately with the wrong TIN

    4. A taxpayer was assigned an ITIN, but they now have an SSN.

      Note:

      TIN errors may occur due to an IRS or taxpayer error.

  3. When completing a TIN change to a secondary taxpayers account who files Married Taxpayer Filing Joint Return (FSC 2), a two-step correction process is required.

    1. Complete the TIN correction under the primary taxpayers account (generates a TC 017).

    2. Then complete the TIN correction under the secondary taxpayers account (generates a TC 011). See IRM 3.13.5.130.

  4. Research must be completed before making a change to a taxpayers TIN.

  5. To ensure the TC 011 makes the taxpayers account IMF Valid and posts to the valid side of Master file, the following must apply to all the impacted taxpayer accounts:

    1. The taxpayers name line(s) and name control(s) must match the SSA Name Controls (listed on CC INOLE with Definer Code S).
      HINT: SSA Name Control(s) are displayed after the "SSA N/C" field on CC INOLES screen.

    2. The taxpayer name(s) and name control(s) on ALL their accounts must agree.

      Note:

      If the impacted taxpayer accounts show different last names (example Mary B. Brown and Mary B. Black), the accounts will not merge IMF VALID until the taxpayer name lines and name controls are corrected with TC 013.
      Do not make a name change to taxpayers account(s) without supporting documentation/proof of their identity unless the discrepancy was due to an IRS error.

  6. If the taxpayers name line(s) and name control(s) do not match the SSA Name Controls (per CC INOLE with Definer Code S), the taxpayer account will become IRS INVALID when the TC 011 posts to IMF.

  7. The following items are needed to complete a TC 011 on the CC INCHG screen:

    1. Enter a Block Series of 8. (Entity Function MUST use "8" for the block series of the DLN when completing name changes).

    2. Enter new TIN.

    3. Enter your reason for the change in the REMARKS Field.

    4. Inform the taxpayer of their correct TIN (based on TIN of the "To" account) with a Letter 147C, Letter 257C, Letter 685C, or the Letter 685SP.

      Exception:

      If you are correcting the taxpayer's TIN due to the taxpayers reply to a CP54 Notice, no additional taxpayer correspondence is necessary.

      See Figure 3.13.5–16 for an example of how to complete a taxpayer TIN change.

    Figure 3.13.5-16

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

  8. Failure to notify the taxpayer of their TIN correction may cause:

    • Taxpayer(s) continuing to file with an incorrect TIN.

    • Unnecessary work that generates due to the continuing filing with the wrong TIN.

  9. If both a TC 011 and TC 013 are required to correct the taxpayers account(s), they can be entered on the same day.
    Enter a posting delay code (PDC) of two additional weeks for the TC 011.

    Caution:

    Use of the Posting Delay Code on a daily account with daily transactions may result in delaying the posting of the transactions that would resolve the account.

3.13.5.117  (01-01-2014)
Merging Taxpayer Accounts (ITINs, SSNs and IRSNs)

  1. Due to the variety of TIN case receipts, the correction procedures may require a two step correction process. This may involve correcting the case with a TC 040 and then subsequently completing a name change with a subsequent transaction after the case posts to the invalid side.

  2. If the Name Controls match on both accounts and the ITIN shows as assigned on the ITIN Real Time System (RTS) complete the merge by inputting a TC 011 using the ITIN to be revoked.

  3. For merges involving ITINs, see IRM 3.21.263, IRS Individual Taxpayer Identification Number (ITIN) Real Time System (RTS).

    Reminder:

    Both the "invalid" and "valid" accounts should be reviewed for no merge conditions before merging the accounts. No merge conditions must be resolved before the merge is initiated.

  4. If multiple TINs are located for a taxpayers account, the following is the hierarchy of TINs to be edited on the return:

    1. Valid SSN

    2. ITIN; or

    3. IRSN

  5. If multiple types of TINs are found for a taxpayer, research all numbers found for the posted TC 150.

    Reminder:

    The type of TIN located on the taxpayers account will determine the merge actions required.

  6. Use the following table as a guideline for merging the taxpayers TINs.

    If... Then...
    multiple TINs only are located Research all the TINs for posted TC 150s
    merge the later assigned TIN(s) into the earliest assigned TIN(s). (The earliest assigned TIN will be the considered the "primary " . All other accounts will merged to the "primary" ).

    Exception:

    If later TIN(s) posts with a TC 150 and the earlier issued TIN(s) do not have a TC 150, consider the latest issued TIN with a TC 150 to be the "primary" .

    Note:

    Use the guidelines above for merging multiple ITINs only when the ITIN unit has not supplied or pre-determined the merge requirements. Additional research must be completed to verify the ITIN data.

    If a valid SSN is located for a case, Merge the ITIN and/or IRSN into the valid SSN.

  7. When the merge of multiple ITINs or an ITIN and a valid SSN is completed, send a referral to the ITIN Unit to complete the required "Revoke" action on ITIN Real Time System (RTS).

  8. Prior to working an TIN-related Entity or Unpostable cases, the ECU must research

    1. IDRS/AMS

    2. ITIN Real Time System (RTS) data base for any pre-existing TIN(s) for the taxpayer.

  9. Researching using CCs IMFOLI, INOLES, INOLET and ENMOD, etc., to determine the unique items of the actual case.

  10. Review the entity modules for valid and invalid cross-referenced TINs.

  11. A TC 040 is necessary to correct ITIN related cases when the ITIN has been revoked, prior to the merge.

    1. Use the ITIN Real Time System (RTS) to review the Status information. When "Rejected" and/or "Revoked ITIN" are displayed, correction of the taxpayers account requires a TC 040 correction.

    Reminder:

    The TC 040 is the only correction needed when the taxpayer Name Control under the formerly issued ITIN matches the SSA Name Control.

  12. Since the TC 040 correction bypasses the NAP validation process, review the ITIN data base and the SSA information and ensure the taxpayer DOB, first and last name, and Name Controls match before correcting the case.

  13. See IRM 3.13.5.132 for the required fields for completing a TC 040.

    Note:

    No changes to the secondary taxpayers (when applicable) are needed for these Revoked ITIN cases.

  14. When completing a TIN change to a secondary taxpayers account who files Married Taxpayer Filing Joint Return (FSC 2), a two-step correction process is required.

    1. Complete the TIN correction under the primary taxpayer's account (generates a TC 017).

    2. Then complete the TIN correction under the secondary taxpayer's account (generates a TC 011). See IRM 3.13.5.130.

3.13.5.118  (01-01-2014)
Changing/Correcting a Taxpayer's Name

  1. The tax examiner is responsible for correct the taxpayer's account when an entity change is indicated. In order to change the tax account based on a taxpayer's request, the taxpayer must provide one of the following:

    1. legal documentation that supports a name change

    2. a TIN that matches their Master File account information

    3. a name that matches their Master File account information

    4. a reasonable explanation why their name and/or TIN does not match with the VALID name control or the name controls provided by the Social Security Administration (SSA) or IRS records

  2. Entity also processes requests for name changes from other IRS areas. In those cases, make the name change as requested.

  3. The tax examiner will perform all needed research, change the entity as appropriate and route if necessary. Research is necessary using the appropriate command codes even though the taxpayer provides documentation to substantiate their name change/discrepancy and/or provides a different TIN.

  4. If a taxpayer only provides one name when filing and CC TMSSN is used, enter the one name provided in both the first and last name fields. Once the IRSN is assigned, remove the taxpayer's erroneous first name by entering an hyphen in the first name field on CC INCHG.

  5. If a name change/correction is needed and there is no first name provided by the taxpayer, enter a hyphen in the first name field on CC INCHG and use the solo name as the taxpayer's last name.

  6. The absence of bracket(s) to indicate the PRIMARY taxpayers last name will create unnecessary Unpostable conditions. See IRM 3.13.5.118.10 to correctly enter the name line information when the taxpayer files married filing jointly.

  7. When entering an IMF taxpayers name line information, ensure it is contained within the FIRST LINE ONLY (The space allotted on IMF is limited to 35 characters/spaces). See IRM 3.13.5.118.5 for additional information.

  8. Input the appropriate year for the name change by entering the name using the NM-LINE-YR field. The year input will directly correlate to when the name line change is required.

    Reminder:

    The name change input is only updating the taxpayers account for the selected Tax Year.

  9. Input the appropriate filing status beside the FS field. The filing status will directly correlate to the taxpayers filing status for the required name line year. See Figure 3.13.5–17.

  10. Taxpayers whose name changed due to marriage may submit a copy of their marriage certificate to "validate" their new name.

    Figure 3.13.5-17

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

3.13.5.118.1  (01-01-2014)
Determining the Use of CCs IRCHG/INCHG for Name Corrections/Changes

  1. The Command Codes IRCHG and INCHG each have a different function. CC IRCHG validates the account and moves the invalid segment to the valid segment (after the quarterly merge) regardless of valid name controls on the taxpayer's account. CC INCHG moves the invalid segment to the valid segment (after the quarterly merge) if there is a valid name control match.

  2. The following chart shows what actions to complete when the taxpayer account is on the INVALID side of IMF:

    If... And... Then...
    1. Taxpayer provides legal documentation the name control does NOT match any of the valid name controls on IDRS correct name using CC IRCHG (TC 016)
    the name control MATCHES any of the valid names on IDRS correct name using CC INCHG (TC 013)
    2. Taxpayer provides reasonable explanation WITHOUT documentation name control does NOT match any of the valid name controls on IDRS correct the name using CC INCHG (TC 013)
    (account will remain on invalid side)
    name control MATCHES any of the valid name controls on IDRS correct the name using CC INCHG (TC 013)
    (account will move to valid side)
    3. Taxpayer’s response they went to SSA and updated their account name control matches the New SSA NC on CC INOLE no action needed
    4. Taxpayer does NOT provide a reasonable explanation for name   no action needed
    (account stays on the invalid side)

  3. The following chart shows what actions to complete when the taxpayer account is on the VALID side of IMF:

    If... And... Then...
    1. Taxpayer provides legal documentation the name control does NOT match any of the valid name controls on IDRS correct the name using TC 040
    the name control MATCHES any of the valid names on IDRS correct name using CC INCHG (TC 013)
    2. Taxpayer provides reasonable explanation WITHOUT legal documentation name control does NOT match any of the valid name controls on IDRS do not update the name
    (This prevents the account from moving to invalid side)
    name control MATCHES any of the valid name controls on IDRS correct the name using CC INCHG
    3. Taxpayer’s response they went to SSA and updated their account name control matches the New SSA NC on CC INOLE no action needed
    4. Taxpayer does NOT provide a reasonable explanation for name   no action needed


More Internal Revenue Manual