3.13.36  EPMF Account Numbers

Manual Transmittal

June 23, 2014

Purpose

(1) This transmits a complete revision to Section 3.13.36, EPMF Account Numbers, in IRM 3.13, Campus Document Services.

Material Changes

(1) Editorial changes throughout the IRM.

(2) IPU 14U0248 issued 02-03-2014 IRM 3.13.36.19.2.3 - Added information for new EMFOL definer code.

(3) IRM 3.13.36.19.2.6(1)-Removed reference to RICS and corrected SSA definer code..

(4) IRM 3.13.36.26(4)-Removed instruction to not stamp returns that are sent for processing.

(5) IPU 13U1475 issued 09-18-2013 IRM 3.13.36.26.6.1(2) - Added tax period to the list of reasons that Entity will receive returns from Code and Edit

(6) IPU 14U0248 issued 02-03-2014 IRM 3.13.36.28(18) - Clarified CP 214 instructions.

(7) IRM 3.13.36.33.10(4)-Corrected letter number from 1072C to 1074C.

(8) IRM 3.13.36.33.12(2)-Changed location of edited information.

(9) IRM 3.13.36.31.1(3)- Updated Delinquency Check generation chart.

Effect on Other Documents

Manual Transmittal 3.13.36 dated July 1, 2013 is superseded. This IRM also incorporates the following IRM Procedural Updates (IPU)- "13U1475, 14U0248."

Audience

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

Effective Date

(07-01-2014)

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

3.13.36.1  (07-01-2014)
Service Level Agreements (SLA)

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

3.13.36.1.1  (07-01-2014)
Taxpayer Advocate Service (TAS) SLA

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

  2. The SLA can be found at http://tas.web.irs.gov/default.aspx and procedures found in IRM 13, Taxpayer Advocate Service.

3.13.36.1.2  (07-01-2014)
Operations Assistance Requests (OAR)

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

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

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

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

  5. Every effort must be made to expedite completion of OAR cases. Timeframes for the OAR Case to be completed are indicated on Form 12412.

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

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

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

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

    5. Upon the resolution of the case, the TEGE employee assigned the OAR will complete section VI of Form 12412 and return it to the TAS Case Advocate assigned the case. The Form 12412 will be returned within three (3) workdays from the date that all actions have been completed and transactions posted.

  6. For more detailed information, please refer to: IRM 13, Taxpayer Advocate Service and http://tas.web.irs.gov/default.aspx.

3.13.36.2  (07-01-2014)
Overview

  1. This manual is concerned with the processing of delinquency notices, Forms SS-4, and other entity related issues on the Employee Plans Master File (EPMF). The entity data include the Employer/Sponsor name, address, and Employer Identification Number (EIN). The plan data include the plan filing requirements, the plan name, plan number, plan year ending and certain characteristics of each of the employer's plans that may be required to identify a particular filer.

  2. These procedures are used for processing EPMF Entity issues. The Employee Retirement Income Security Act (ERISA), ERISA Filing Acceptance System (EFAST) 2 project moved processing to a vendor contracted by the Department of Labor (DOL). EFAST2 is a computerized processing system that is designed to simplify and expedite the receipt and processing of the Form 5500 and Form 5500-SF by relying on electronic filing technologies. The Form 5500, and Form 5500-SF are filed each year by more than one million pension, welfare and fringe benefit plans to satisfy annual reporting requirements under the Employee Retirement Income Security Act (ERISA) and the Internal Revenue Code. These are considered EFAST2 returns.

    1. EFAST2 processing includes validation of the plan entity.

    2. Changes to the EPMF, including establishing accounts TC 000, name, and address changes, will be accomplished by posting of the return record coming from EFAST2.

    3. IRS will establish EPMF accounts from Form SS-4.

  3. All Forms 5500 are processed by the DOL vendor. These returns are only available electronically to IRS via the vendor's EFAST2 Website.

  4. The paper processing of Form 5500–EZ is performed by the Ogden Campus. Unless otherwise specified in the specific Entity instructions, the procedures in IRM 3.13.36 are to be used when resolving all Form 5500–EZ accounts. Problems encountered should be reported the same business day as they are discovered to the TE/GE Headquarters Program Analysts overseeing the program.

  5. All Forms 5330 are processed by IRS. If the return was processed prior to January 1, 2001, a fact of filing was posted to the EPMF and the assessment made on Automated Non-Master File (ANMF). Most returns processed January 1, 2001 or later are processed as a BMF document and post to the master file. A TC 154 will post as a fact of filing to the EPMF for the Form 5330.

  6. Various letters are referenced throughout this IRM that best address the situations. You are strongly advised to use these letters to leave an accurate audit trail. However, other letters are acceptable as long as the content is accurate and the paragraphs were approved by management.

  7. It is strongly advised that any tax examiner using this IRM be familiar with the contents of IRM 21.3.3, Incoming and Outgoing Correspondence/Letters, IRM 21.7.13, (Assigning Employer Identification Numbers (EIN)), IRM 2.3 (IDRS Terminal Responses), and IRM 2.4 (IDRS Terminal Input).

3.13.36.3  (07-01-2014)
Glossary of Terms

  1. Account – A taxpayer identified by a Social Security Number (SSN) or Employer Identification Number (EIN). Each account is a record of the type of returns filed and the related tax periods.

  2. Account Management Service (AMS) – AMS is a web-based resource which allows 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.

  3. Administrator – A person or group of persons specifically so designated as Plan Administrator by the terms of the document under which the plan is operated.

  4. Affiliated Corporation – Each Corporation has its own charter. They can have a different tax year from the parent corporation unless they file a consolidated return.

  5. Amended Return – A subsequent return filed before or after the due date, which changes information submitted on the original return.

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

  7. Asset Code – Code used to identify end of year total assets.

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

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

  10. Automated Non-Master File (ANMF) – The Automated Non-Master File (ANMF) system supports accounting for assessments, liabilities, payments, and credits for transactions not compatible with master file processing, timeliness or data.

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

  12. Block – A group of 100 or less returns identified with the same block Document Locator Number (DLN) in order to control the returns.

  13. Business Master File (BMF) – A magnetic tape file maintained at Martinsburg Computing Center (MCC) containing information about taxpayers filing business returns (Forms 1120, 941, 944, 940, Form 5330 and Form 5500 Penalties, etc.) and related documents.

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

  15. Centralized Authorization File (CAF) – This file contains information regarding authorization that taxpayers have given third parties to receive specific tax information.

  16. Check Digits – Two alpha characters assigned by the computer, applying a mathematical formula, to the Taxpayer Identification Number (TIN).

  17. Command Code – A five character code used to input data on the Integrated Data Retrieval System (IDRS).

  18. Common Law Employees – A group of employees working for an employer as opposed to one who is self-employed.

  19. Computer Condition Code (CCC) – Alpha or numeric codes, which alert the computer to specific conditions appearing on the return.

  20. Computer Generated (C-GEN) – The computer automatically produces the programmed information or computation.

  21. Computer Paragraph (CP) – Computer generated notices to request information or give information to the filers regarding certain aspects of their tax returns. Also, certain notices are generated to inform the campus of postings to the master file requiring additional action.

  22. Consolidation – The moving of data from two or more EINs or Plan numbers into one.

    Example:

    The taxpayer entity has erroneously been assigned more than one EIN or plan numbers for the same account.

  23. Controlled Group of Corporations (Common Control Employers) – This is a plan that has been adopted by a parent and each of its subsidiaries or one that has been adopted by brother/sister corporations. A plan adopted by such a controlled group is subject to special requirements.

  24. Controlling DLN – This DLN controls the location of a return in the files. It can be an original return DLN, amended Return DLN, or a new DLN assigned to certain Examination, Collection, or Adjustment documents. (Also known as a re-file DLN).

  25. Corporate Merger – A corporate merger is where one corporation buys out another corporation and merges into one. The corporation that does not survive must submit the applicable final returns to close out its account. The surviving corporation will continue to use the EIN originally assigned to it.

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

  27. Correspondence Suspense – Tax returns from which correspondence was initiated, either generated through IDRS or input by a tax examiner, and held for a reply from the taxpayer.

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

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

  30. Deferred Benefit – A benefit that becomes payable at some future date.

  31. Defined Benefit Plan – A pension plan in which retirement benefits are defined by the plan document.

  32. Defined Contribution Plan – A retirement plan that provides for individual accounts and the benefits are based solely on the amount contributed and any investment gains or losses.

  33. Definer – A one-character alpha symbol input with certain command codes to request a specific type of action.

  34. Delinquent Filer Voluntary Compliance (DFVC) – A DOL delinquency filer program for Form 5500 filers only.

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

  36. Division – A division of a corporation is like an "arm" of the parent corporation. It is not a separate entity. The parent corporation consolidates the division’s tax information with its return. A division can make Federal Tax Deposit (FTD) payments, however, the parent corporation’s name, address, EIN , etc. must be maintained.

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

  38. Document Locator Number (DLN) – The DLN is a controlled number assigned to every return or document input through the SDP system. The 14th (last) digit is the year of processing which is computer-generated. The DLN is used to control, identify, and locate documents processed in the ADP system. The DLN identifies the type of document and/or return received including the date and year of input.

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

  40. Dummy Module – A module on IDRS to record information when a tax module or an entity module is not present. It contains the name control, TIN, MFT, and tax period and will be replaced by the true module when the generated TC 902 finds a match on the master file.

  41. EBSA – Employee Benefits Security Administration.

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

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

  44. EFAST2 – The ERISA Filing Acceptance System (EFAST) provided by a DOL contractor to process the new Forms 5500 and 5500–SF. The system utilizes data captured through imaging.

  45. Employee Benefit Funds/Trust – Types of trusts where the assets of the plan have been placed.

  46. Employee Plans and Exempt Organizations Application Control Systems (EACS) – IDRS provides access via a special case control number available by use of CCs PLINQO, PLINFE, and PLINF.

  47. Employee Plans Master File (EPMF) – A computer file that contains data relative to all filed Form 5500 series returns and their related attachments. The data includes sponsor/employer entities, plan entities, administrator data, and return modules.

  48. Employee Retirement Income Security Act of 1974 (ERISA) – This law overhauled prior pension laws. The law was passed to protect the interest of the participants and/or their beneficiaries.

  49. Employer Identification Number (EIN) – A nine-digit number which identifies the particular company, partnership, proprietorship, exempt organization, etc. which sponsors a plan.

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

  51. Entity – That portion of the master file record which identifies the taxpayer. It contains the taxpayer’s name, address, SSN or EIN, employment code if applicable, name control (first four characters from the taxpayer’s name), location codes, filing requirement codes, fiscal period, plan number, plan year month, plan effective date and date of establishment. This can also be a dummy module.

  52. EPLAN – IDRS CC used to make plan data changes.

  53. ESIGN – IDRS CC used to assign an EIN through IDRS.

  54. ESOP – Employee Stock Ownership Plan.

  55. Exceeds Core – When a merge of accounts is in process and the two accounts exceed the merge computer program size. A no merge transcript will be generated (NO MRG EXC).

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

  57. Field – An area within a section defined by a fixed length or position. It may be blank or contain data.

  58. Field Error – An error caused when any field fails to meet the computer requirements for that field (and field alone).

  59. File Folder Number – A nine-digit number assigned to the plan’s application for internal control and public service purposes. This number appears on all determination opinion letters issued to the filer.

  60. File Location Code (FLC) – Digits 1 and 2 of the DLN. Identifies the campus where the return is filed. ADP EFAST processed returns will have unique FLCs in their DLN to differentiate them from returns processed by the IRS. There will be three different FLCs: 56 for original paper filing, 72 for amended paper filing, and 62 for electronic filing. EFAST2 returns will have two FLC's: 92 for electronically filed Form 5500's and 93 for electronically filed Form 5500-SF's.

  61. File Source – A one-character code, which follows the TIN. The common values are:

    • Blank – Valid SSN or EIN

    • * – Invalid SSN (IMF)

    • V – Valid SSN (BMF)

    • W – Invalid SSN (BMF)

    • P – Valid SSN (IRA)

    • X – Invalid SSN (IRA)

    • P – Valid EIN (EPMF)

    • X – Invalid EIN (EPMF)

    • D – Temporary TIN

  62. Filing Requirement Code (FRC) – Identifies the type of return a taxpayer must file.

  63. Fill In – A narrative statement used for taxpayer correspondence when a preprinted statement is not available or suitable.

  64. Final Return – The last return to be filed when the plan has terminated and all assets have been distributed.

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

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

  67. Fund – The amount of money, which has been set aside, and which accumulates for the purpose of making benefit payments. A fund may be held in the form of cash, securities, or insurance company benefits.

  68. GMF – Generalized Mainline Framework.

  69. GPP – General Purpose Program.

  70. Group Insurance Arrangement (Welfare Plans) – This is an arrangement whereby benefits are provided to the employees of two or more unrelated employers. The plan is fully insured and uses a trust to hold the assets.

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

  72. INOLE – IDRS CC used to display current master file entity information.

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

  74. Internal Revenue Code (IRC) – The tax laws under which all tax returns are processed.

  75. Internal Revenue Manual (IRM) – A series of books containing the policies, procedures, instructions, and guidelines by which IRS operates.

  76. LETER – IDRS CC used to input letters.

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

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

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

  80. Merger – When two or more entities combine, the remaining entity is the successor and the other entity would file a final return using the EIN of the successor.

    Note:

    DO NOT confuse this with consolidations (TC 011).

  81. Microfiche – A sheet of microfilm containing rows of micro images of pages of printed matter.

  82. Microfilm – A media to provide photographic records of printed tax data on a reduced scale.

  83. Module – Part of a taxpayer’s account which reflects tax data for one class of tax and one tax period.

  84. Money Purchase Plan – Is a defined contribution plan in which the plan sponsor’s contribution is stated in the plan document. The plan sponsor is required to contribute the amount stated. The formula included in the plan states the contributions that are to be made on behalf of each employee as a percentage of earnings.

  85. Multi-Employer Plan – A plan in which more than one employer participates, is collectively bargained (union agreement), and no employer contributes fifty percent or more of the annual contributions. This is commonly known as a union plan set up and administered by the union.

  86. Multiple-Employer Collectively Bargained Plan – This is the same as Multi-Employer Plan except that the plan does not totally satisfy the definition of a "Multi-employer" plan. That is, it has at least one employer who contributes 50% or more of the contributions to the plan.

  87. Multiple-Employer Plan (Pre-EFAST) – This is a plan in which two or more unrelated employers participate in the same plan. The employees are not members of a controlled group of corporations, nor is the plan collectively bargained. If the contributions from each employer are available to pay benefits to all who participate in the plan, one return is required to be filed for the plan as a whole (commingled funds). Each participating employer is required to file a Form 5500 C/R and complete only certain line items.

  88. Multiple-Employer Plan (EFAST) – This plan is maintained by more than one unrelated employer and is not a multi-employer plan. A Form 5500 is filed for the plan as a whole. To report coverage information of participating employers additional Schedule T’s may be required to be attached to the return.

    Note:

    Schedule T is no longer required by IRS. Part IV of schedule R was added to include plan coverage questions previously included on Schedule T.

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

  90. National Account Profile (NAP) – A national TIN file of entities on the IMF, BMF, EPMF, and IRAF. It is used to validate the TIN or the TIN/name control for IDRS input command codes and for researching with CC INOLE.

  91. Non-Qualified – A plan that does not meet the rules under IRC 401(a), either by design or deemed by the IRS to have failed to meet a qualifying provision under 401(a).

  92. Notices – Computer-generated messages that result from an analysis of the taxpayer’s account on the master file.

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

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

  95. Overlay – The act of typing over entries displayed on the terminal screen.

  96. Parent – The governing body of a controlled group of corporations or an exempt organization with a group ruling.

  97. Partnership – An association of two or more persons, each of whom, acting as principal for himself and as an agent for the other, combines his property, labor, or skill in a lawful enterprise or business for the purpose of joint profit.

  98. Pension Benefits – A benefit which becomes payable as a result of disability, retirement, death, termination of the plan or severance of employment or some other stated event.

  99. Pension Plan – A plan established and maintained by an employer, primarily to provide systematically for the payment of definitely determinable benefits to the employees. Such benefits usually commence at retirement, or disability, or separation from service and are payable over a period of years, or for life.

  100. Perfecting – Making documents and returns acceptable to a specific program through a code and edit examining procedure.

  101. Plan – A permanent arrangement under which benefits are provided for the employees of an employer.

  102. Plan Administrator – The person or group of persons specifically designated to administer the plan and responsible to follow the terms of the plan document under which the plan operates.

  103. Plan Characteristics – The features that identify the type, limitations, and benefits of a plan.

  104. Plan Data Module – Part of a filer’s account which reflects plan entity data for one plan. The plan data module is established by the input of a TC 000 (Doc Code 64) via CC EPLAN or by the input at KDO of a TC 121 via EACS.

  105. Plan Effective Date – The date the plan first became effective, as specified in the plan document.

  106. Plan Module – A component of an employer/sponsor’s account which reflects the plan name, plan number, plan year ending, and administrator data. In addition, certain items reflected on the return are shown in the module as well as all information shown on an application for determination of a qualified plan.

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

  108. Plan Number – A three-digit number assigned by the employer/sponsor for each plan with 001–500 for pension and profit sharing plans and 501–999 for welfare and cafeteria plans.

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

  110. Plan Sponsor – Employer, employee organization, association, committee, board of trustees, or similar group who maintain or establish a plan.

  111. Plan Year Ending – The accounting period chosen by employer/sponsor for a plan, defined in the plan document, for which all returns for the plan will be filed.

  112. Power of Attorney (POA) – The authorization that a taxpayer gives a third party to deal with the Internal Revenue Service on its behalf and receive specific tax information.

  113. Prior Year (PY) – A prior year return is a return whose plan year begins prior to the current processing year.

    Example:

    In July 2011, prior year returns will be all returns with plan year beginning December 2009 (200912) and prior.

  114. Profit Sharing Plan – A plan established and maintained by an employer to provide for the participation in profits by employees or their beneficiaries. There must be a definite formula for determining the portion of profits to be contributed to the plan as well as a definite formula for the allocation of such contributions to the employees. The distribution may be accomplished by the payment of cash or deferred benefits after a fixed number of years, upon the attainment of a stated age, or upon the occurrence of some event such as illness, disability, retirement , death or severance of employment.

  115. Public Inspection – EPMF returns are open for public inspection with exception of Schedule B when attached to Form 5500–EZ, Schedules E, SSA, and Form 5330.

  116. Pull – Remove a block or document from its storage location.

  117. Recharge – Transfer control of a document directly from one DLN to another.

  118. Re-file – Sending the return/document back to files to be filed in its original position in the block.

  119. Reinput – Reprocessing the document.

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

  121. Renumber – To assign a new DLN to a document.

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

  123. Self-Employed Plan – Plan of a sole proprietor or partnership with no common law employees or one or more common law employees.

  124. Single-Employer Plan – The most common type plan, where one employer adopts or establishes a plan for his/her employees. He/she may adopt other plans, each of which is considered a single employer plan.

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

  126. Sole Proprietor – A self-employed person who owns the entire interest in an unincorporated trade or business; may or may not have employees. This type of entity will report their business income or loss on Schedule C of their individual tax return.

  127. Subsidiary – A subsidiary of a corporation must have its own EIN. A subsidiary files a separate charter with the Secretary of State and issues its own stock. It files its own Forms 941, 944 and 940, but has the option of filing Forms 1120 with the parent corporation or separately. However, it must have the same tax year as its parent corporation.

  128. Suspense Period – The number of workdays assigned to each suspense record to wait for the requested information needed to process the record. If the information is not received, the record will be processed without it at the end of the suspense period.

  129. Tax Module – Part of a filer’s account which reflects tax data for one type of tax and one tax period.

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

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

  132. Taxpayer Identification Number (TIN) – Either an EIN or SSN. Every taxpayer on the master file has a permanent number for identification of the tax account.

  133. Taxpayer Information File (TIF) – A database that contains taxpayer information.

  134. TDI Notice Codes – These codes can accelerate a notice to TDI status, delay a notice, or reduce the time between notices.

  135. Terminated Plan – A plan which has been amended to terminate benefit accruals and whose assets have been distributed. Plan sponsors are required to submit a final return by the last day of the 7th month after all plan assets have been distributed.

  136. Transaction Code (TC) – A code used to identify transactions being processed and to maintain a history of actions posted to taxpayer accounts on the master file. A three-digit code used to identify the actions being taken to a taxpayer’s account.

  137. Transcript – A copy of entity and tax data from the master file concerning a taxpayer’s account.

  138. Trust Agreement – An agreement by two or more parties to form a trust for the benefit of some other person or persons.

  139. Trust Fund – A fund held by another party (trustee) or parties (trustees) under a trust agreement from which payments are to be made as provided by the trust agreement.

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

  141. Unprocessable – A document that is incomplete, illegible, or otherwise unsatisfactory for input.

  142. UPCAS – IDRS CC used to suspend an unpostable case.

  143. UPDIS – IDRS CC used to display an unpostable case.

  144. UPRES – IDRS CC used to input closing action on an unpostable case.

  145. UPTIN – IDRS CC used to display all open and closed unpostables on a specific TIN for a period of 90 days.

  146. Validity Check – The routine checks a computer is programmed to make with the transcribed information to ensure the information meets certain predetermined conditions.

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

  148. VEBA Trust – (Voluntary Employee’s Beneficiary Trust) – This is a trust arrangement approved by the IRS for the funding of one or more welfare plans. The VEBA will have a BMF trust filing requirement (Forms 990 or 1041). The participating employers/sponsors will have EPMF filing requirements under their own EINs for each plan that participates in the VEBA trust.

  149. Vested – Workers pension rights are called vested when they guarantee future retirement payments, even if the employee leaves the company before retirement age.

  150. Welfare Benefit Plan – A plan whose primary purpose is not for retirement. Welfare benefit plans provide benefits such as medical, dental, life insurance, apprenticeship, and training. They can be unfunded, fully insured, or a combination.

  151. 52–53 Week Year – Plan years reported under the 52–53 week rule may end on a particular day of the week instead of the end of the month. The plan year may end not more than 6 days before and not more than 3 days after the end of the month.

3.13.36.4  (07-01-2014)
Transaction Codes

  1. Transaction Codes (TC) are three-digit numbers that identify a transaction being processed. They are a record of transactions posted to a taxpayer’s account on master file. A TC can be input from a coded document, an IDRS input, or it can be generated by the computer.

  2. An IDRS input TC is generally input by a campus or area office employee attempting to make a change to the taxpayer’s account.

  3. A generated TC occurs when certain conditions are present on the taxpayer’s master file account.

    Example:

    If a return posts to an account that has excess credit, the computer is programmed to automatically generate a refund.

  4. The following listing of TCs shows an indication of whether they are input or generated and an explanation of how they function.

    Transaction Input (I) or Generated (G) Explanation
    000 I Establish an account/add new plan
    001 G Resequence an account due to an EIN/Plan number change
    002 G EIN/Plan number change failed to resequence
    005 G Resequence account for attempted merge
    006 G Resequence account to master file location
    011 I Consolidate EIN/Plan number
    012 I Reactivate Plan/Entity account
    013 I Change name of sponsor/plan
    014 I Change address
    015 G/I Change location code
    016 I Change entity codes/filing requirement codes
    017 I Change file folder number
    019 G Zip Code assignment
    020 I Deactivate an account and plan
    026 G Delete FROM account from master file
    053 I Change plan year month ending
    121 I Post an application of plan characteristics
    122 I Reverse TC 121 or TC 123
    123 I Update plan characteristics
    125 I Post plan termination from Form 5310
    126 I Reverse TC 125
    127 I Change administrator data
    128 I Change plan name and administrator data
    141 G Delinquency inquiry
    142 G Delinquency investigation
    150 G Form 5500 series returns posted
    151 I Reverse TC 150 or TC 154
    154 I Form 5330 posted
    155 G First letter issued from EFAST
    156 G Second letter issued from EFAST
    240 I Form 5500 Penalty Assessments
    420 I/G Examination Indicator
    421 I/G Reverse TC 420 or TC 424
    424 I Examination request indicator
    428 G Examination or appeals transfer
    446 G Merged transaction indicator
    460 I Extension of Time for Filing
    474 I Interrupts normal delinquency processing
    475 I Reverse TC 474
    560 I/G Change Statute Date (January 2003)
    590 I/G Not required to file for a specific tax period.
    591 I/G No longer required to file
    592 I Reverses all TC 59X. Also updates FRC from 0 to 1
    593 I Unable to locate the taxpayer
    594 I Closing code 74, return previously filed for this period only
    594 I Closing Code 97, previously filed return with document present
    595 I Referred to Examination
    596 I Referred to CID
    597 I Closing code 97, prior year return
    598 I Closing code 97, shelved
    599 I Closing code 97, original return secured
    971 I Action Codes for Form 5500 penalties.
    973 I Additional Original 5330 return filed in the same module and when a Form 5500 penalty is assessed.
    976 G Duplicate return
    977 G Amended return

3.13.36.4.1  (07-01-2014)
Transaction and Document Codes

  1. Form 5500 series returns will post with Transaction Codes 150, 977 (amended return) and 446 account moved or TC 154 for Form 5330 fact of filing.

  2. Forms 5330 are processed as a BMF return beginning January 1, 2001 (MFT 76, Tax Class 4). Prior to January 1, 2001, the assessments were made on ANMF. Form 5330 with a period ending 198412 or earlier still posts to ANMF. Amended Form 5330 claims prior to January 1, 2001 are still processed as ANMF.

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

    Document Document Code MFT Transaction Codes
    Form 8955–SSA or Schedule SSA without primary return 36 – – Currently these forms are being boxed and shipped to the Social Security Administration.
    Prior to 2010 – 150, 977, 155, 156
    Form 5500 and Fact of Filings (Plans with 100 or more participants 37 74 150, 976, 977, 155, 156, 446
    Form 5500–C Pre-EFAST only (Plans with less than 100 participants) 38 74 150, 976, 977, 155,156, 446
    Form 5500–EZ and Fact of Filings (One participant and/or spouse plan) 31 74 150, 976, 977, 155, 156, 446
    Form 5500–R Pre-EFAST only (Filed for two years between Form 5500–C) 30 74 150, 976, 977, 155, 156, 446
    Form 5500–SF and Fact of Filings (Plans with fewer than 100 participants for small pension and welfare benefit plans) 32 74 150, 976, 977, 466
    Form 3177 77 or 49 74 151, 420, 421, 424, 428, 474, 475, 930, 932
    Examination (AIMS)
    Form 5599 – TEGE Examined Closing Record
    Form 5650 – EP Examined Closing Record
    Form 5596 – TEGE Non Examined Closings
    Form 5597 – TEGE IMF/BMF/EPMF Request
    47 or 77 – – 300, 301, 420, 421, 424
    Delinquent Tax Period 14 or 49 – – 141, 142, 59X
    CAF Programs 77 – – 960, 961, 962
    Form 5330 (Return for excise tax related to plan) 35 76 150, 154, 460/620, 973
    Form 5558 Extension of time to file a Form 5330 77 76 460/620
    Form 5558 Extension of time to file a Form 5500 series return 55 74 460
  4. Forms 5558 for Form 5500, Form 5500-SF, Form 8955–SSA and Forms 5500–EZ are posted to the EPMF for granted extensions. If a Form 5500 return appears to be late, research the BMF using CC BMFOL and the IMF using CC IMFOL to determine if a TC 460/620 has posted to an account that the plan sponsor reported the income tax for the business associated with the plan that has the same return year as the 5500 series return.

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

3.13.36.4.2  (07-01-2014)
Pending Transaction Identification Codes

  1. Pending transaction identification codes relate to an adjustment, reject, or unpostable transaction. They indicate that the transaction, scheduled for posting in a later cycle, has rejected, or has been deleted and will not post. IDRS reflects pending transaction identification codes to alert others to actions that could affect the posting of other transactions.

    Pending Transaction Code Explanation
    AP Pending tax module transaction prior to PN status. Reflected through the day of input until tapes are updated each evening or until input is released by Quality Review (if reviewed). The transaction does not yet have a true DLN. It reflects only the sequence number of input to a specific module (e.g., first transaction to an account on a given date would be 000001). While a transaction is AP, it can be voided by input of CC TERUP.
    CU Corrected Unpostable – Unpostable has been corrected with URC 0, 5, or 6. Specific correction is not indicated (neither change nor code), but both can be determined by researching the closed unpostable register or CC UPTIN.
    DC Corrected Nullified Unpostable – The cycle reflected indicates the week in which the case was resolved by the Reject function. The action taken is not shown nor is the record of these closures maintained by the Unpostable Unit. Only the Reject Control Function can advise on these cases.
    DI A delinquent or entity transaction which appears on IDRS transaction only. Will never post to the master file.
    DN Transaction deleted on IDRS only. The IDRS record is distorted as a result of this deletion. The master file record will have to be requested to determine if the TC has posted. Unpostable records should be checked only in instances when the TC has not posted.
    DP Deleted payment or a TC deleted by user support using CC DELET when more than one of the same transaction is pending.
    DQ Deleted by Quality Review or CC TERUP
    DR Retained for research
    DU A transaction deleted from the Unpostable file
    DW A transaction deleted via optional age routine in the weekend IDRS computer batch processing (weekly updates).
    EP Pending entity module transactions prior to PN status. Will not have a complete DLN and may be reviewed by Quality Review.
    ERS An ERS transaction appended to the entity is identified as "ERS" when it is displayed with a tax module. Limited to TCs 903 and 904.
    NU A nullified unpostable transaction to be resolved by campus reject processing.
    PN A pending transaction that has passed all IDRS validity checks and has a complete DLN. All ANMF transactions posted after establishment of the module remain as PN.
    RJ A reject transaction. All RJ transactions are appended to the entity. They are displayed on the tax module if the MFT, plan number and tax period are for the displayed tax module.
    RS A resequenced transaction extracted from the resequencing file at MCC. Includes all TCs 904 when first appended. Account resequences generally take 2 cycles to post; however, resequencing can delay posting from 1 to 11 weeks, depending on the master file. If the resequencing fails, the account will return to its original condition in the 3 cycles.
    TP A payment received in the campus input to IDRS from the RPS with the cycle of input. It will not be included on a master file transaction tape until passing all validity and consistency checks and updated to PN status with the expected MCC posting cycle.
    Unnn An open unpostable transaction (nnn=the numeric unpostable code).

3.13.36.5  (07-01-2014)
Entity Control Processing Timeframes and Batching Requirements

  1. The following forms must be processed within the timeframes given below and as prescribed in IRM 3.30.123, Processing Timeliness: Cycles, Criteria and Critical Dates. All timeframes start from the IRS received date unless otherwise specified. These timeframes also apply to undeliverables.

  2. Incoming mail and cases are either delivered to the Entity Clerical Unit (ECU) Support area or are to be picked up by an ECU designee from the appropriate area(s) on a daily basis. The ECU will batch the work within a 24 hour timeframe, therefore, allowing the work to be available for processing.

  3. It is suggested that received work be sorted at a "TINGLE" type table. These tables, consisting of fifteen sort bins, promote accuracy and speed.

  4. The ECU will batch incoming mail and cases received on the Batch/Block Tracking System (BBTS). BBTS provides an overview of an entire Entity Unit’s inventory and is used for control of correspondence and tax forms received from the Area Offices, Receipt & Control, all Units, and Taxpayers. The program provides a method of control for processing within the Entity Unit and also a system for tracking work assigned to individual Tax Examiners. This program provides statistics for National Office analysis and is currently being utilized in the Entity Units in each of the submission processing campuses.

    BBTS Table

    Batch Title Batch Description Required
    Timeframe
    Suggested
    Batch
    Size
    Acceptable
    Overaged
    Percentage
    BBTS OFP Codes
    Form 5330 Forms 5330
    Rejects*
    RTRS
    5 25 5 390–72860
    Form 5500–EZ Form 5500–EZ 5 25 5 390–72840
    Form 5558 Extension Form 5558 5 25 5 390–72880
    Form SS-4 Form SS-4 5 25 5 390–10002
    Delinquency CP 403 Delinquency Notices 30 25 20 390–72850
    Delinquency CP 406 Delinquency Notices 30 25 20 390–72851
    TDI Transcripts TDI Transcripts 30 25 20 390–72852
    Undeliverables Undeliverables 30 25 20 390–72853
    Correspondence Correspondence (e.g.,
    Address Changes
    CP Notices, 212, 580 series, etc.)
    30 25 20 390–72800
    Correspondence No Merge Transcripts 30 25 20 390–72800
    Special Projects   30 25 20 390–72855
    *When a Reject case is received in the ECU, it is already aged.  
    ***EPMF TDIs must be processed before the next notice is issued. CC ASGNB must be input when the TDI is received to suppress the notice for 15 cycles.  
  5. The point of count is a step in the process when work is counted, released, completed and/or resolved. A document, module, transcript, etc., is counted as one. Refer to IRM 25.8.1, OFP Codes Overview. For example, consolidations should be counted once under the specific category of the document being worked and once for each additional employer identification number or plan being consolidated excluding the original number.

    Note:

    For counting purposes, both TC 011 and TC 151 should be counted as a consolidation.

3.13.36.6  (07-01-2014)
Quality Analysis

  1. The Entity Supervisor, Work Leader or Tax Examiner should monitor recurring problems in processing areas. The Entity Supervisor will initiate a Quality Analysis (appraisal) when appropriate. The Ogden TE/GE Submission Processing Programs (SPP) Staff at Mail Stop 1110 must be notified of all quality analysis reviews. The Quality Analysis should include examples and figures showing volumes and percentages. An information copy will be forwarded to the Chief, Planning and Analysis Staff.

  2. The Quality Support Tax Examiner is assigned the following:

    1. To review the area responsible for the error.

    2. To respond to their manager within five workdays with recommended corrective action.

    3. Follow-up on significant problems to assure corrective actions have been taken.

  3. Any instructions written by Submission Processing Campus (i.e., desk procedures) to clarify the IRM 3.13.36, EPMF Account Numbers, may be implemented once the instructions are approved by the Entity Department Manager and the Ogden TE/GE Submission Processing Programs (SPP) Staff at Mail Stop 1110.

  4. This IRM includes information and instructions to work EP Entity cases and can not cover all situations, so judgment may be needed to work the case. Contact your manager or lead tax examiner to determine if your decision is valid. You should request an IRM change to add instructions if you encounter repeated problems or issues that are not currently in the IRM.

3.13.36.7  (07-01-2014)
Protection of Taxpayer/Filer Accounts

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

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

    Note:

    If in doubt check CFINK.

  3. All items on Form 5500 Series Returns are disclosable to the public except Schedule SSA, Schedule E, and Schedule F. In addition Schedule B, when attached to Form 5500-EZ, is not disclosable.

  4. The Form 5330 is not disclosable.

3.13.36.8  (07-01-2014)
Third Party Disclosure and Request for Information

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

  2. For specific questions regarding Disclosure and CAF, refer to your campus Disclosure Manager.

3.13.36.9  (07-01-2014)
EPMF Forms and Schedules

  1. Form 5500–Annual Return/Report of Employee Benefit Plan (with 100 or more participants). Form 5500 must be filed electronically.

  2. Form 5500–EZ–Annual Return of One-participant Retirement Plans. A one-participant plan can file a Form 5500 or 5500-EZ. This means the plan covers you and/or your spouse or covers one or more partners. Example: You will find this information on LN 6 and LN 7a with a total of 2 on Form 5500 .

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

  4. Form 5330–Return of Excise Taxes Related to Employee Benefit Plans. The Form 5330 is processed as a BMF form.

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

  6. Schedule A–(Form 5500)–Insurance Information. Instructions for the 2005 revision reflects EBSA guidance on reporting of insurance fees and commissions.

  7. Schedule B–(Form 5500) – Actuarial Information. Changes to the 2005 form and instruction revision provide instructions on reporting investment returns, actuarial assumptions, and the summary of eligibility and benefits provisions used in plan valuations. Schedule B was replaced by Schedules MB and SB beginning Plan year 2008.

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

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

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

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

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

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

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

    Note:

    Replaces Schedule B.

  15. Schedule R–(Form 5500) Retirement Plan Information. Effective for the 2005 plan year, Line 8 was modified to identify plan amendments and decrease, as well as increase, the value of benefits. Part IV of Schedule R was added to include plan coverage questions previously included on Schedule T, which is no longer required by IRS.

  16. Form 8955–SSA–Formerly Schedule SSA–Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits.

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

    Note:

    Replaces Schedule B.

  18. Form 5500-EZ filers for 2005 and later plan years are no longer required to attach any schedules to the form. Filers who requested a timely extension must continue attaching the Form 5558 to a Form 5500-EZ filed after the normal due date. Filers subject to Schedules B and/or P reporting should complete the schedule(s), retain a copy for their records, but should not attach the schedule to a filed Form 5500-EZ.

3.13.36.10  (07-01-2014)
Form 5500 Series Return Due Dates

  1. All Form 5500 series returns, except the Direct Filing Entity (DFE), must be filed on or before the last day of the seventh month following the close of the plan year unless extensions have been granted. Dates for Form 5500 Series Returns, except the DFE return, are shown in the table below:

    PLAN YEAR ENDING RETURN DUE DATE F5558 EXT DUE DATE
    201201 08–31–12 11–15–12
    201202 10–01–12 12–17–12
    201203 10–31–12 01–15–13
    201204 11–30–12 02–15–13
    201205 01–02–13 03–15–13
    201206 01–31–13 04–15–13
    201207 02–28–13 05–15–13
    201208 04–01–13 06–17–13
    201209 04–30–13 07–15–13
    201210 05–31–13 08–15–13
    201211 07–01–13 09–16–13
    201212 07–31–13 10–15–13
    201301 09–03–13 11–15–13
    201302 09–30–13 12–15–13
    201303 10–31–13 01–15–14
    201304 12–02–13 02–18–14
    201305 01–02–14 03–17–14
    201306 01–31–14 04–15–14
    201307 02–28–14 05–15–14
    201308 03–31–14 06–16–14
    201309 04–30–14 07–15–14
    201310 06-02–14 08–15–14
    201311 06–30–14 09–15–14
    201312 07–31–14 10–15–14
    201401 09–02–14 11–17–14
    201402 09–30–14 12–15–14
    201403 10–31–14 01–15–15
    201404 12–01–14 02–17–15
    201405 12–31–14 03–16–15
    201406 02–02–15 04–15–15

    Note:

    For penalty processing, the return is late if it is postmarked after the due date or extended due date (if applicable). If the return due date falls on a weekend or holiday, the return will be due the following business day.

  2. Direct Filing Entity (DFE) other than GIAs must be filed no later than 9 1/2 months after the end of the DFE year.

  3. Form 5558 is for the sole purpose of requesting a one time, automatic 21/1 month extension. This one form will extend the filing from the last day of the seventh month after the plan year ends until the 15th day of the third month after the normal due date.

    Example:

    A calendar year return is due July 31, but with the Form 5558 extension, the due date is October 15.

  4. Other extension forms used to extend the employer's normal Federal income tax return will also grant an extension for their EP return, provided:

    • The plan year and the employer’s tax year are the same, and

    • The extended date of the Federal tax return is later than the due date of the EP return.

      Example:

      Form 7004 grants an automatic extension for 6 months after the corporate return is due and is sufficient for 5500 series return or Form 4868 grants an automatic 6 month extension to 1040 series filers, which would give Employee Plans 2 1/2 additional months.

  5. An additional 3 month non-automatic extension can be granted to Exempt Organizations, which file the Form 990 series returns. Even though they are not Federal Income tax returns, they may use Form 8868 to extend their 990 series return for six months from their return due date, e.g., May 15 to November 15; this will also allow them until November 15 to file their Form 5500 series return.

  6. All fiscal return filers also follow these rules. First, establish their normal due date for filing their Federal Income tax (or Form 990 series) return. By using another extension form other than Form 5558, add the number of months approved to their normal due date. If this extended date is beyond the normal due date of Form 5500 series returns, it is valid, as long as it met the valid conditions for the Federal Income tax (or Form 990 series) return.

    Caution:

    Form 5558 can NEVER be used in addition to another extension form to gain more time. Whenever Form 5558 is used, do not consider any other extension form. Simply add 21/1 months to the normal 5500 series return due date and consider this the extended due date. If there is no Form 5558 attached to the return, or none is sent in response to any proposed penalty letter, research CC BMFOL and CC IMFOL for any other extension form that may be valid for the 5500 series return.

3.13.36.11  (07-01-2014)
Filing Requirements and Master File Codes

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

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

      Note:

      Replaces Form 5500–C/R.

    2. X for Form 5500

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

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

  3. Other possible transactions and their results are:

    1. When the latest return module contains a TC 150 or 977 that has not been coded with CCC "F" , and one of the following transactions: TC 591, 593, 595, or 596, the plan data module will have a plan filing requirement and a plan status code.

    2. When the latest return module contains a TC 151, 591, 593, 595, or 596 and no TC 150 or 977, the plan filing requirements will be blank and the plan status code will be zero (0).

    3. When the latest return module contains a TC 150 or 977 that is coded with CCC "F" , and assets have been distributed, and no participants are present, the plan filing requirements will be blank and the plan status code will be zero (0).

    4. When the latest return module contains a TC 150 or 977 that is coded with CCC "F" , and one of the following transactions: TC 591, 593, 595, or 596 the plan filing requirements will be blank and the plan status code will be zero (0).

    5. When the latest return module contains a TC 150 or 977 that is not coded CCC "F" , the plan data module will have a plan filing requirement and a plan status code.

      Note:

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

  4. If no TC 150 has posted, a filing requirement will be present if a filing requirement is input on a TC 000 (Doc Code 64) or TC 121 or TC 123.

  5. Plan filing requirements are updated by posting of a return or input of TC 016 (Doc Code 64).

  6. When a TC 020 (Doc Code 64) posts to the plan, the plan filing requirements will be changed to 8 if an unreversed TC 12X or a return module is present.

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

    2. Only a TC 012 (Doc Code 64) will post to a plan with filing requirement 8.

  7. To post a TC 020 (Doc Code 63) to delete the entity, all plan filing requirements must be blank or 8.

  8. Location Codes—These identify the Area Office (AO) in which an entity is located, as determined by the mailing address. Location Codes will be assigned by the computer to entity transactions containing a recognizable City and State.

3.13.36.12  (07-01-2014)
Filing Requirements for Final Returns

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

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

    Note:

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

    .

  3. The RPC "T" is generated when:

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

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

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

      Note:

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

3.13.36.13  (07-01-2014)
Computer Condition Codes

  1. EFAST/EFAST2 uses some of the same Computer Condition Codes (CCC) that are used in the current IRS system, but some new codes have been added and some codes have different meanings when they are present on an EFAST/EFAST2 return. You should learn to recognize and use them, as required, in resolving delinquency notices.

    1. A – (EFAST/EFAST2) generated when SSA edit tests are still unresolved after correspondence.

    2. B – (EFAST/EFAST2) generated when Schedule B edit tests are still unresolved after correspondence.

    3. C – (EFAST/EFAST2 & IRS) input on a substitute or secured return.

    4. D – (EFAST/EFAST2) input when a damaged document is received.

    5. D – (IRS) input on 5500 series returns when the filer begins and ends the PYE on the first day of the month, and Code & Edit or Error/Rejects has edited the prior month for the PYE.

    6. E – (EFAST/EFAST2) generated when there is an entity test failure on the return.

    7. F – (EFAST/EFAST2 & IRS) final return. Input on fact-of-filing returns. Generated on current years' returns when all conditions for final return are met.

    8. G – (EFAST/EFAST2 & IRS) generated on amended returns. May be input or will be generated when amended return box is checked or when CCC "L" or "Q" is present.

    9. H – (EFAST/EFAST2) generated when PBGC edit tests are still unresolved after correspondence.

    10. I – (EFAST/EFAST2 & IRS) generated on an incomplete return.

    11. J – (IRS) bypass correspondence input on reinput returns.

    12. L – (EFAST/EFAST2) input on late replies to correspondence.

    13. N – (EFAST/EFAST2) generated when the return is filed after the due date with no extension of time to file.

    14. O – (EFAST/EFAST2 & IRS) One day (month) return—On Form 5500 series returns, it indicates that the plan begins and ends within the same month. It causes the return to post to the next month’s tax period. CCC "O" will always be present with CCC "S" (Short Period).

    15. P – (EFAST/EFAST2) generated when DOL failed edit checks are still present after correspondence. Can be present with CCCs "I" and/or "N" .

    16. Q – (EFAST/EFAST2) EBSA referral. Input when DOL/EBSA receives a return or missing information that is entered on a return.

    17. Q – (IRS) input on returns referred from DOL/EBSA to IRS.

    18. R – (EFAST/EFAST2 & IRS) generated when reasonable cause for late filing is attached to the return.

    19. S – (EFAST/EFAST2 & IRS) generated on a short plan year or short period return.

    20. U – (IRS) input when essential information is missing and cannot be secured through research (unprocessable).

    21. V – (IRS) reasonable cause blank line items, input when the filer provides reasonable cause for line items being blank. Note: Managerial Approval Required.

    22. X – (IRS) reserved for future use on Form 5500–EZ.

    23. Y – (EFAST/EFAST2 & IRS) generated to indicate a 52–53 week filer. Plan years reported under 52–53 week rule may end not more than six days before and not more than three days after the end of a month.

    Note:

    Multiple return condition codes can post under the same TC code.

3.13.36.14  (07-01-2014)
Amended Return

  1. Amended returns are identified by the vendor or Unpostables (UPC 808), or through correspondence with the filer.

  2. Amended prior year returns will have limited data transcribed.

3.13.36.15  (07-01-2014)
Types of Entities

  1. When processing EPMF documents, it is often necessary to determine the type of entity. The filing requirements on the BMF may be used to determine the type of entity; such as Partnerships which have 1065 filing requirements, Corporations which may have 1120 or 1120S filing requirements or Trusts which may have 990 T or 1041 filing requirements. An individual/sole proprietor is not required to have a BMF entity if there are no employees. In some instances you may be required to assign another employer identification number to the entity based on the type of organization. Additional information necessary for determining if a change of ownership requires a new EIN is explained in IRM 3.13.2, BMF Account Numbers, and IRM 21.7.13, Assigning Employer Identification Numbers.

  2. An EIN is assigned based on the type of entity.

    • An individual/sole proprietor should use the same EIN, even if he or she owns several businesses.

    • Each separate partnership must have its own EIN, even if some of the same individuals are in each partnership.

    • A corporation should have only one EIN if the articles of incorporation (by-laws) remain the same.

    • A Trust EIN should only be used to file 5500 series returns with three (3) rare exceptions as follows:

    • A multi-employer plan uses a trust EIN to file.

    • A single-employer plan may only use the trust EIN if the sole-proprietor has died or gone bankrupt and the sponsor has not been changed and/or the assets have not been distributed or transferred. This should only be used to file a final return.

    • The trust EIN may be used to file a Form 5500–EZ, or Form 5500–SF in lieu of Form 5500–EZ, only if the employer has no other EIN on the BMF or EPMF. If after researching IDRS, it is determined that the filer is filing using his trust EIN because he is not required to have an EIN for his business, do not assign another EIN. The Tax Examiner must ensure that the EIN is truly the plan’s trust EIN and not the EIN of a bank or other entity.

  3. The following is a list of change of ownership:

    Change in Ownership

    From To
    Individual/Sole proprietor Partnership
    Individual/Sole proprietor Corporation
    Partnership Sole proprietor/Individual
    Partnership Corporation
    Corporation Sole proprietor/Individual
    Corporation Partnership
    Corporation New Corporate Charter
    Individual Bankruptcy Receivership

3.13.36.16  (07-01-2014)
Type of Work Received and Responsibilities

  1. As an EPMF Tax Examiner you will receive a variety of work. The following is a list of different types of work. However, the list is not all inclusive.

    1. Form 5330

    2. Form 5500-EZ

    3. Form 5558

    4. Consolidations of EINs and/or Plan Numbers

    5. Correspondence

    6. Merge Fail (NOMRG) Transcripts

    7. Taxpayer Delinquency Investigation (TDI) Notices

    8. Not Liable Transcripts

    9. Undeliverables

3.13.36.17  (07-01-2014)
Parts of EPMF Entity

  1. The EPMF entity consists of the sponsor/employer entity and the plan entity, which includes the administrator data. Each plan maintained by a sponsor has a plan name as well as a plan number. The plan name, plan number, effective date, plan assets, type of plan, and plan year ending all help identify a particular plan.

    1. Changes to the EPMF Entity will be accomplished by the posting of an EFAST/EFAST2 return or an IRS processed Form 5500–EZ.

      Note:

      IRS will accept the EFAST/EFAST2 primary name line posted information received as long as there is no impact to the filer. Do not input a TC 013 to change the EPMF primary name line based on BMF name line rules. The posting will be considered the filer's intent.

    2. The following section includes information you will need to know when processing Forms SS–4 and delinquency notices responses.

3.13.36.17.1  (07-01-2014)
Sponsor/Employer Identification Number (EIN)

  1. This number identifies the filer entity of an EPMF account. The sponsor/employer identification number on the EPMF is equivalent to the employer identification number on the BMF. If an entity has an EIN on the BMF, that same EIN should be used to file all EPMF forms. Rules that apply to the assignment of BMF EINs will generally apply to the assignment of EINs on the EPMF.

  2. The sponsor/employer may be one of the following:

    1. The employer, in the case of an employee benefit plan established or maintained by a single employer. This could include a sole proprietor/self-employed individual with no employees.

    2. The employee organization, in the case of a plan established or maintained by an employee organization;

    3. The association, committee, joint board of trustees, or a similar group of representatives who establish or maintain the plan.

      Note:

      A sole proprietor/self-employed individual with no employees is not required to have an EIN, except if the filer needs to file a Form 5500/5500–EZ.

    4. A Direct Filing Entity (DFE) filing is a separate entity similar to c) above and is not a trust.

  3. A trust EIN identifies the pension benefit fund/trust in which all or part of the assets of the plan may be placed. These EINs are established on the BMF and usually include the name of the plan. The trust EIN should never be used to file the 5500 series return with three rare exceptions:

    1. A multiple-employer plan (Form 5500 Part 1 Box A(1), A(3), or A(4) is checked) may use a trust EIN to file.

    2. A single-employer plan may only use the trust EIN if the sole-proprietor sponsor has died or gone bankrupt and the sponsor has not been changed and/or the assets have not been distributed or transferred. This should only be used to file a final return.

    3. The trust EIN may be used to file a Form 5500–EZ, or Form 5500–SF in lieu of Form 5500–EZ, only if the employer has no other EIN on the BMF or EPMF. If after researching IDRS, it is determined that the filer is filing using his trust EIN because he is not required to have an EIN for his business, do not assign another EIN. The Tax Examiner must ensure that the EIN is truly the plan’s trust EIN and not the EIN of a bank or other entity.

3.13.36.17.2  (07-01-2014)
Administrator Identification Number (AIN)

  1. This number identifies the person or group of persons specifically designated as plan administrator by the terms of the plan documents under which the plan operates. If the administrator has an EIN on the BMF, that same EIN should be used for the AIN.

    1. The administrator may or may not have an account on the EPMF. Only those administrators who are also plan sponsors will have EPMF accounts.

    2. The administrator’s name, address, and AIN may be found in the plan data module under the EIN of the sponsor/employer.

    3. The administrator will not necessarily remain the same throughout the life of the plan.

    4. The plan sponsor may also be the administrator, and the same plan administrator may administer several different plans for different sponsors. A sponsor may have different administrators for different plans.

3.13.36.17.3  (07-01-2014)
Plan Number

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

    If the plan is a Then the plan number starts with:
    Pension Plan 001–500
    Welfare Plan 501–999
    Fringe Benefit Plan 501–999
    Direct Filing Entity (DFE) 001–500
    Group Insurance Arrangement (GIA) 501–999
    Multiple-employer Plan (Other) plan. 333-339 (Pre EFAST only)

    Note:

    If the taxpayer has noted a plan number on his Form 5500, but EFAST/EFAST2 has posted it to another plan number (e.g. taxpayer reported number 501, EFAST/EFAST2 has posted number 001) change the posted number to the reported number if it is determined that the reported number is the correct plan number.

  2. Once assigned, the same number must be used consistently to identify the same plan.

  3. If a plan is terminated, its number cannot be used for any new plan. Instead, the next available higher number should be used for the new plan.

  4. If a sponsor has more than 500 of either type of plan, a second EIN is assigned. This EIN will state "Second EIN for plans" in the sponsor entity line on IDRS.

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

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

3.13.36.17.4  (07-01-2014)
Plan Name

  1. It is essential that the Entity function be able to correctly identify a plan name before any entity changes are input.

    1. The plan name should be the formal name of the plan or sufficient information to identify the plan, abbreviate if necessary.

    2. A direction from the Manager, EP Determinations instructs tax examiners to leave the words "The" and "DBA" in the primary name line.

    3. The plan name should include the sponsor’s name when only the type of plan is provided. For example:

      IF THEN
      Cafeteria Plan Stanford & Auburn Associates Section 125 Cafeteria Plan
      Defined Benefit Plan Leaping Lizards Inc Defined Benefit Plan
      Money Purchase Pension Plan May Hartford Money Purchase Pension Plan or May Hartford Mon Pur Pen PLN
      SEP Plan John Pierce SEP Plan
  2. The plan name, plan number, and plan effective date should be the same each year that a return is filed.

  3. What may appear to be a new plan or a change in the plan name may not actually be a change. The filer may use abbreviations, initials, or vary the word order in the plan name. For example:

    1. Jim Snow Profit Sharing Plan/J. Snow P-S Plan

    2. Retirement Plan for A. Tree Inc./A. Tree Inc. Retirement Plan

    3. John Sea SERP/Self-Employed Retirement for John Sea

  4. Other plans with name differences may appear to be the same plan, but are not.

    1. Jim Snow Pension Plan A/Jim Snow Pension Plan B

    2. A. Tree P-S Trust/A. Tree & Sons P-S Trust

    3. Pension Plan for Hourly Employees/Employees Pension Plan

  5. Comparison of the plan assets and type of pension plan as well as plan name should be used to determine if the plan on the document is the same as the plan on master file.

    1. The end-of-year assets from the previous plan period (from master file research) should match the beginning-of-year assets on the document.

    2. Limited data is captured from the Fact Of Filing (FOF) records. Therefore, the end-of-year assets will not be displayed if a return was processed as FOF.

    3. The type of pension plan on master file may match the type of pension plan on the document. (Welfare plan type is displayed on CC EMFOL).

  6. The filer may change pension types by amending the plan, but contact with the filer will be necessary to determine if this has occurred.

    Exception:

    To change from a defined benefit plan to a defined contribution plan, the defined benefit plan must be formally terminated and a new defined contribution plan with a new plan number must be established. However, the filer may change from defined contribution to defined benefit with just an amendment to the plan.

    1. The plan effective date may also be considered as a means of identifying the correct plan.

3.13.36.17.5  (07-01-2014)
Plan Year Ending

  1. The plan year ending is the month and year the plan year ends in YYYYMM format.

    Example:

    June 2, 2010 through June 1, 2011 plan year ending would be 201106.

  2. When assigning or establishing a plan number from a Form 5500 return, or trying to determine where a return will eventually post for delinquent return processing, apply the following procedures in 3 through 5 to determine the plan year ending.

  3. If there is no plan year ending on the document:

    1. Examine any schedules or other attachments for a plan year ending.

      Caution:

      Only use Schedule A for determination of plan year ending if no other schedules or attachments have the information and only if all the Schedules A have the same plan year endings.

    2. If still unable to determine the plan year ending, use the printed form year and a plan month ending of 12.

  4. If the plan year ending entered by the filer at the top of the return differs from the plan year ending on the preprinted return or label, use the filer entry.

  5. Use the number of the month the plan year ends as the plan month ending unless the filer both began and ended the plan year on the first day of the month (for example, plan year began 5/1/09 and ended in 5/1/10). In that case, use the prior month as the plan month ending (using the same example, the plan year ending would be 201004). This applies only to full year returns.

  6. A taxpayer may file a short year return (less then 12 months) but should never file a return for longer than 12 months.

3.13.36.18  (07-01-2014)
Research

  1. Entity Control Tax Examiners should be familiar with the research tools available, including how and when to use the different methods and systems. Due to the complexity of the EPMF, thorough research of EPMF and BMF must be performed before taking any entity action.

  2. It is the responsibility of the Entity tax examiner to know what research tool(s) should be used in each situation to obtain the required information.

  3. The research instructions throughout this section are to be used when working Entity cases.

    1. Research the Taxpayer Information File (TIF) using Command Codes ENMOD, TXMOD, and SUMRY for pending transactions and case control information that is on IDRS.

    2. Research the National file of name and address data using Command Codes NAMEE and NAMEB to find an EIN when the filer's name is known.

    3. Research the National Account Profile (NAP) using Command Code INOLE. This command code displays abbreviated entity data (sponsor name and address, sponsor name control, plan names and numbers, administrator AIN, effective date, plan year ending month, and plan filing requirements) that has been extracted from the master file.

    4. Research the EPMF with Command Code EMFOL.

    5. Research the EPRTF with Command Code ERTVU.

    6. Research the BMF with Command Code BMFOL.

    7. Research the EP/EO Application Control System (EACS) with Command Code EDS/PLINF.

    8. Research the Generalized Unpostable Framework (GUF) for an unpostable return using Command Code UPTIN. This command code lists all open and closed unpostable documents for a particular EIN. Closed unpostables remain on the file for 90 days after closure.

    9. Research the EFAST2 Website to view and/or print the Form 5500 filing processed by the vendor.

  4. Input instructions and the uses of ENMOD, INOLE, EMFOL, TXMOD, SUMRY, NAMEB, ERTVU and UPTIN are explained in IRM 2.3, IDRS Terminal Responses.

  5. If there is no activity on a tax module for ten years or more, prior to January 1, 2004 the tax module was dropped from master file. The tax module is no longer dropped.

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

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

3.13.36.19  (07-01-2014)
Integrated Data Retrieval System (IDRS)

  1. IDRS is a system which enables employees in the campus and area offices to have instantaneous visual access to certain taxpayer accounts. Some capabilities of the system include:

    • Researching account information and requesting returns.

    • Entering transactions such as adjustments, entity changes or establishing taxpayer accounts, etc.

    • Entering collection information for storage and processing in the system.

    • Automatically generating notices, collection documents and other inputs.

  2. IDRS is designed to provide protection for both the taxpayer and the IDRS user employee. The taxpayer must be protected from unauthorized disclosure of information concerning his/her account and unauthorized changes to it. The IDRS user employee must be protected from other personnel using his/her identification to access or make changes to an account.

  3. IDRS users are authorized to access only those accounts required to accomplish their official duties.

3.13.36.19.1  (07-01-2014)
CADE 2

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

    Note:

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

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

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

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

    1. Campus Cycle: Thursday – Wednesday

    2. Master File Processing: Friday – Thursday

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

    4. Unpostables: New available Tuesday; Closing Tuesday

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

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

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

    Note:

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

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

    1. 01 = Friday

    2. 02 = Monday

    3. 03 = Tuesday

    4. 04 = Wednesday

    5. 05 = Thursday

    Note:

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

3.13.36.19.2  (07-01-2014)
IDRS Research Tools/Command Codes

  1. IDRS Research Tools/Command Codes (CCs) are available for Business Master File (BMF) and Employee Plans Master File (EPMF) research. The following sections will provide instructions on how these CCs may be used for EPMF account resolution.

3.13.36.19.2.1  (07-01-2014)
Command Code ACTON

  1. Use CC ACTON to establish control bases, to update or close control bases that are open, to correct name controls on dummy accounts and to add history items to modules on IDRS. The presence of an open control base on a module indicates that the module is controlled for the purpose of adjustment, correspondence with the taxpayer, or some other action. Control bases may be updated when necessary (per ACTON) to indicate changes in status or action taken on a case. The presence of an open control base will cause the retention of the module on IDRS. When establishing an entity on IDRS, adding a history item with activity code "ENTC" will cause IDRS to retain the entity posted transactions on the entity module for 49 days from the date the history item was input. See Figure 3.13.36-1 for Command Code ACTON formats and descriptions. For more information on CC ACTON see IRM 2.3.12.

    Figure 3.13.36-1

    FORMAT DESCRIPTION
    ACTON
    H, aaaaaaaaaa
    Establishes a history item
    ACTON
    Cnn, aaaaaaaaaa,a
    Updates the control information.
    ACTON nn yyyymm aaaa
    C#,,a,aaaa
    Nnnnnnnnnnn,mmddyyyy
    Establishes a dummy account
    ACTON
    Cnnn,,C
    Closes the control base
    ACTON
    Cnn,aaaaaaaaaa
    Nnnnnnnnnn
    Reassigns the control base
    ACTON nn yyyymm aaaa/
    C#,aaaaaaaaaa,a,aaaa
    *,*
    Changes the name control on a dummy account
    ACTON nn nnnn aaaa/
    H,aaaaaaaaaa
    Changes the name control and adds a history item

3.13.36.19.2.2  (07-01-2014)
Command Code BMFOL

  1. The use of CC BMFOL provides on-line research of nationwide entity and tax data information posted to the BMF. BMFOL allows expanded research capability. BMFOL displays an index (summary) of tax modules, showing the tax year available. The screen contains nationwide information including entity, posted returns, generated tax data, status history, adjustment, and audit history data for a specific TIN. The BMF contains information provided via weekly computer tapes submitted from each campus. Several validity checks are performed prior to posting the information to the BMF. The BMF is updated weekly on Thursday morning. See Figure 3.13.36-2 for a list of CC BMFOL formats and descriptions. For more information on CC BMFOL see IRM 2.3.59.

    Figure 3.13.36-2

    FORMAT DESCRIPTION
    BMFOLInn-nnnnnnn Requests the BMF summary screen information
    BMFOLEnn-nnnnnnn Requests the BMF entity screen information
    BMFOLRnn-nnnnnnn NNYYYYMMPNN Requests the BMF return screen information
    BMFOLTnn-nnnnnnn NNYYYYMMPNN Requests the BMF tax module screen information

3.13.36.19.2.3  (07-01-2014)
Command Code EMFOL

  1. Use CC EMFOL to research posted EP master file information. This file is updated weekly as the master file itself is updated. The sponsor EIN must be input with a definer to use this command code. The type of information required will determine the definer used for the request:

    1. Use definer I to view an index. The index displays all plan numbers, plan names and tax periods on the record for a particular sponsor EIN. This screen also indicates whether a TC 150 has posted for a particular plan number and plan period and whether there is a record on CC ERTVU for the return. CC EMFOLI provides the return status code displayed before the YYYYMM which indicates the status of the return posted:

      RETURN STATUS CODE EXPLANATION
      C Current
      H Historic
      I Interim
      U Unpostable
    2. Use definer E to view the Filer Entity Screen. This screen displays the sponsor name and address, name control, CAF indicator and all transactions (TC 000, 011, 012 etc.) associated with the sponsor's entity module. This screen also displays the prior primary name for name change transactions, and XREF EIN for account consolidations, the date of establishment, and notice indicators.

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

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

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

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

    7. Use definer H to view a Help Screen.

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

    9. A format and description of the definer codes used with EMFOL are shown in the figure below. See Figure 3.13.36-3

    10. For more information on CC EMFOL see IRM 2.3.64.

    Figure 3.13.36-3

    FORMAT DESCRIPTION
    EMFOLH On-line help menu
    EMFOLEnn-nnnnnnn Displays the entity information including the sponsor/employer name, telephone, and address. Also displays indicators, codes, notice information, and posted entity transactions.
    EMFOLInn-nnnnnnn Displays the index of all plans, tax periods, and returns for a specific EIN.
    EMFOLLnn-nnnnnnn nnnn Displays the plan data including data posted in plan, application, and termination sections, and posted transactions for a specific amount.
    EMFOLDnn-nnnnnnn nnn Displays the plan administrator data including the administrator name, address, and phone number for a specific account.
    EMFOLSnn-nnnnnnn nnnyyyymm Displays the status history of the specific tax module.
    EMFOLTnn-nnnnnnnPnnnyyyymm Displays the tax module including the control DLN indicators, the IDRS status, dates, and the posted transactions for a specific tax period and plan number.
    EMFOLCnn-nnnnnnn Displays the cross reference information for any EIN that has been entered on line 4b on Form 5500. The DLN, EIN, Plan number, Tax Period, and new plan number are displayed.

3.13.36.19.2.4  (07-01-2014)
Command Code ENMOD/ENREQ/BNCHG/BRCHG

  1. Use CC ENMOD to research the sponsor entity to find the name, address, and thorough entity information from input of the TIN. It also shows any pending changes to the sponsor entity, and any pending plan information, unpostable or reject conditions, account merges, delays and correspondence history.

  2. CC ENMOD must precede the input of CC ENREQ. The CC BNCHG is the resulting screen. The CC BNCHG format is used to establish and make changes to the taxpayer/sponsor on the BMF or the EPMF.

  3. CC ENMOD must precede the input of CC ENREQ with Definer R. The CC BRCHG is the resulting screen. The BRCHG format is only used to merge BMF or EPMF account numbers. A format and description of ENMOD, ENREQ, BNCHG and BRCHG are shown in the figure below. See Figure 3.13.36-4

    Figure 3.13.36-4

    FORMAT DESCRIPTION
    ENMOD nn-nnnnnnn Requests a display of entity information
    ENREQ nnnnnnn Requests CC BNCHG format
    ENREQR Requests the CC BRCHG format

    Note:

    If a change is input to a taxpayer’s account in error, the transaction can be deleted on the same day of input using CC TERUP and the sequence number.

  4. The transaction codes used with CC ENMOD/BNCHG determine the types of changes the user can input.

    TRANSACTION CODE TYPE OF CHANGE
    000 Establish new entity
    012 Reopen entity
    013 Change taxpayer’s name
    014 Change taxpayer’s address
    016 Change location address or DBA
    020 Make entity inactive (Manager approval needed)
  5. Use CC BNCHG to establish the sponsor entity and perform sponsor entity changes.

  6. Use CC BRCHG to merge/consolidate sponsor entities. TC 011 is the only transaction code input by EPMF using the CC BRCHG.

  7. For more information on CC ENREQ/BNCHG/BRCHG see IRM 2.4.9.

3.13.36.19.2.5  (07-01-2014)
Command Code EPLAN

  1. Use CC EPLAN to add, revise, or delete a plan data module of an EPMF account. The following transaction codes used with CC EPLAN determine the type of changes the user can make.

    TRANSACTION CODE TYPE OF CHANGE
    000 Add new plan to an EPMF entity
    011 Change plan number (as a result of a merger)
    012 Reactivate plan
    013 Change plan name
    016 Change plan filing requirement code
    017 Change file folder number (performed by district office)
    020 Make plan inactive
    053 Change plan year ending month
    127 Change plan administrator data
    128 Change plan name and plan administrator simultaneously
  2. CC EPLAN is used to establish or change a plan data module on EPMF. The response to the CC EPLANR request is a generated format that is to be completed with the information needed for a particular plan. See IRM 3.13.36.22.4.

  3. For more information on CC EPLAN see IRM 2.4.46.

3.13.36.19.2.6  (07-01-2014)
Command Code ERTVU

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

    Note:

    Plan Year Ending 199112 to the current year is displayed with this command code. Therefore, whenever using ERTVU to research an older plan period return (plan years through 199911), EMFOL must always be researched first to determine the current information about the return posting. It may be necessary to request the original document or research the EFAST2 Website in some cases if the most current return is not available in ERTVU.

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

    2. This command code is input with an EIN, plan number, plan period, and a definer code.

    3. Use a blank definer for Forms 5500, 5500-SF, and 5500–EZ (5500C, 5500R Pre-EFAST only).

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

    5. Use definer "N" to view the index.

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

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

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

    9. Use definer "D" to view Schedule D.

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

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

    12. Use definer "G" to view Schedule G.

    13. Use definer "H" to view Schedule H.

    14. Use definer "I" to view Schedule I.

    15. Use definer "P" to view Schedule P.

    16. Use definer "R" to view Schedule R.

    17. Use definer "S" to view Schedule SSA.

    18. Use definer "T" to view Schedule T.

    19. Use definer "X" to view Form 5330 (EPMF data only).

    20. Use definer "Z" to resurrect a deleted unpostable EFAST return.

  2. When using CC ERTVU, you must determine whether all attached Schedules A are available to be viewed. Compare the count of Schedules A attached on the Edit Sheet (page 1 of ERTVU screens) with the number of Schedules A available for that account on ERTVU definer A.

  3. To view returns, a return status code must also be used.

    1. C - use for a current return record. This will be the latest completed processing return record posted to that tax period. If there is an amended return posted, it will be the current return record.

    2. D - use for viewing deleted returns.

    3. H - use for the historical return record. If an amended return has posted, you can use the historical record to view the original posted return.

    4. I - use for viewing the interim return record. This is a return that is in correspondence status at EFAST. It has not completed processing and is not posted to the master file.

    5. U - use for viewing an Unpostable return record.

  4. For EFAST/EFAST2 returns, you can request a return record using the return DLN. You must also use the appropriate definer to view the associated schedules and you must also use the return status code.

  5. If it is determined an EFAST/EFAST2 return was deleted erroneously, based on incomplete or missing information, it can be resurrected by using CC ERTVU definer "Z" . Input CC ERTVUZNN-NNNNNNNDPPPYYYYMM, the next screen will display the following message, Data Accepted, Record will be updated in the next processing cycle. Once the data is resurrected make the necessary changes to correct the account and post the return.

  6. CC ERTVU is strictly for EPMF accounts; therefore, File Source P is not required. If File Source P is not used, a space must be used in its place. The table below is a list of definer codes and other criteria which should be used for ERTVU requests.

    DEFINER USED PLAN # REQUIRED PYE REQUIRED SCREEN INFORMATION RESULT
    Blank Yes Yes Return
    A Yes Yes Schedule A, Insurance Information (Beginning PY 1994)
    B Yes Yes Schedule B, Actuarial Information
    C Yes Yes Schedule C, Service Provider and Trustee Information
    E Yes Yes Schedule E, ESOP Annual Information
    F Yes Yes Schedule F, Fringe Benefit Plan Annual Information Return (Beginning PY 1993)
  7. Use CC ERTVU to provide the EFAST Filing Status Codes displayed after the EFAST IND which indicates the status of the return posted:

    1. C – Complete

    2. 1 – Suspended 1

    3. 2 – Suspended 2

    4. O – Orphaned Complete – No Parent

    5. E – Orphaned Complete – Bad Entity

    6. D – Discarded

  8. For more information on CC ERTVU see IRM 2.3.65.

3.13.36.19.2.7  (07-01-2014)
Command Code ESIGN

  1. Use CC ESIGN to assign EINs. The information needed to assign the EIN will be provided by the taxpayer on a Form SS–4, Application for Employer Identification Number, or a Form 5500 Series return correspondence. The EIN may be for a taxpayer/sponsor, administrator, or trust. After complete research has been done, if an EIN has not been found, then one must be assigned. The CC ESIGN with the Definer R is used to assign an EIN and it must be preceded by the CC NAMEB.

  2. For more information on CC ESIGN see IRM 2.4.8.

3.13.36.19.2.8  (07-01-2014)
Command Code ESTAB

  1. Use CC ESTAB to request returns and documents from the Campus and Federal Records Center returns files. These requests are sorted into a manageable order and Forms 4251, Return Charge Outs, are printed and forwarded to the requesting area.

  2. For more information on CC ESTAB see IRM 2.3.62.

3.13.36.19.2.9  (07-01-2014)
Command Code FRM49

  1. Use CC FRM49 to input transactions resulting from the analysis of the taxpayer responses to CP 403 and CP 406. These notice responses are used to input transaction codes 590–599 to update tax modules on the TIF. Transaction Codes 59X need closing codes (cc) except TC 592. See IRM 2.4.26, IDRS Terminal Input, for detailed explanation for input.

3.13.36.19.2.10  (07-01-2014)
Command Code INOLE

  1. The CC INOLE will access the NAP with a definer code and TIN.

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

  3. Definer code "G" with CC INOLE.

    1. Use this definer when the TIN type is not known or the master file is not known.

    2. An unedited TIN or an edited TIN and file source may be input.

    3. The display will be limited entity data from every master file that matches the TIN input.

    4. If there is only one TIN on the NAP that matches the input it will default to the definer "S" display.

  4. Definer code "T" with CC INOLE.

    1. Use when you want to know if the TIN is on more than one master file and the filer name and address.

    2. This definer will also list the plan numbers (if any) for EPMF accounts.

    3. An edited TIN must be input, a file source must not.

    4. If there is only one TIN that matches the input it will default to the definer "S" display.

  5. A format and description of definer codes for CC INOLE are shown in the figure below. See Figure 3.13.36-5.

    Figure 3.13.36-5
    FORMAT DESCRIPTION
    INOLEGnnnnnnnnn Displays name line information available for any account associated with that TIN.
    INOLETnnn-nn-nnnn
    or
    INOLETnn-nnnnnnn
    Displays name line and address information for all accounts with the same TIN
    INOLESnnn-nn-nnnn
    or
    INOLESnn-nnnnnnn
    Displays specific data for the account addressed
    INOLEXnnn-nn-nnnn
    or
    INOLEXnn-nnnnnnn
    Displays Social Security Administration (SSA) name controls, cross-reference, and merge transaction information.
    INOLEPnn-nnnnnnn Displays EPMF plan information. A total of ten plan names can be shown on one screen.
  6. The INOLET screen will display BMF and/or EPMF entity information of the requested EIN.

  7. For more information on CC INOLE see IRM 2.3.47.

3.13.36.19.2.11  (07-01-2014)
Command Code LETER/LPAGE/LPAGD

  1. These CCs are programs that work in IDRS real time to send IDRS CORRESPONDEX letters. Enter CC LETER with a TIN and other necessary information. CC LETER will run a security check against the IDRS user to protect taxpayer data. If the security check passes, the TIF is searched for the related name and address. If the TIN is not located on the TDI, LETER checks the NAP. If the account is not on the NAP, CC LETER generates the CC LPAGE screen with the name and address lines left blank; but if CC LETER finds a match, it builds an LPAGE screen with the name and address in the proper fields. CC LPAGE is the second step in building a letter. Enter all the information needed to generate a taxpayer letter, including the salutation, selective paragraph codes, signature title code and fill-in content.

  2. CC LPAGD is used to delete a letter sent on the same day. The same employee who input the original letter must input the LPAGD using the same TIN, MFT code, tax period, plan number, and form letter number. All these fields, including the input employee number must match or the letter request will not be deleted and a letter to the taxpayer will be generated.

  3. See Figure 3.13.36-6 below for a list of CC LETER formats and descriptions. For more information on CC LETER see IRM 2.4.6.

    Figure 3.13.36-6

    FORMAT DESCRIPTION
    LETER nn-nnnnnnnP nn yyyymm nnnn
    nnnnC
    Requests information from NAP to generate CC LPAGE screen
    LPAGD nn-nnnnnnnP nn yyyymm nnn
    nnnnC
    Deletes letter (must be input the same day as letter request).

3.13.36.19.2.12  (07-01-2014)
Command Code MFREQ/RECON

  1. Use CC MFREQ with Definers "C" or "D" to request an entity module or a tax module and its related entity data when case control is not required.

    1. MFREQ with Definer "C" will download the module data from CFOL to the local IDRS while the user is waiting on-line. The real module must not be on the local IDRS system (TIF). The module will be extracted to the TIF again via the Weekly TIF update approximately two weeks after the request.

    2. MFREQ with Definer "D" will bring the module data from master file to the local IDRS approximately two weeks from the time of the request.

    3. Files that can be accessed include IMF, BMF, IRAF, and EPMF.

  2. A format and description for CC MFREQ are shown in the figure below. See Figure 3.13.36-7

    Figure 3.13.36-7

    FORMAT DESCRIPTION
    MFREQCNN-NNNNNNNP
    74 200912 NAME 001
    MFT, Tax Period, Name Control and Plan number
    MFREQCNN-NNNNNNNP
    00 000000 NAME
    Zeros can be used for MFT and Tax Period without the plan number if doing MFREQ for ENMOD
  3. Use CC RECON with blank definers only to request an entity module or a tax module and its related entity data when case control is not required.

    1. A real module must already exist on IDRS. The module will be extracted from master file to the TIF again via the Weekly TIF Update batch routines approximately two weeks after the request is input.

    2. Files that can be accessed include IMF, BMF, and EPMF.

  4. A format and description for CC RECON are shown in the figure below. See Figure 3.13.36-8

    Figure 3.13.36-8
    FORMAT DESCRIPTION
    RECON NN-NNNNNNNP
    74 200912 NAME 001
    MFT, Tax Period, Name Control and Plan number
    RECON NN-NNNNNNNP
    00 000000 NAME
    Zeros can be used for MFT and Tax Period without the plan number if doing RECON for ENMOD

3.13.36.19.2.13  (07-01-2014)
Command Code NAMES, NAMEI, NAMEE, NAMEB, FINDS and FINDE

  1. Name Search Facility (NSF) will allow IDRS users to query a national file of name and address data at Martinsburg Computer Center (MCC) using a taxpayer name and address to locate a Social Security Number (SSN) or an Employer Identification Number (EIN). The NSF contains the full taxpayer name as it was filed on a return. It will maintain multiple addresses for each taxpayer name. The NSF is kept current with real-time updates, and daily and weekly batch updates. CCs NAMEB/NAMEI are the primary method of accessing the NSF. See IRM 2.3.60 for more information.

    • CC NAMES and CC NAMEI will search for SSNs.

    • CC NAMES and CC NAMEI will search for both primary and secondary filer names.

    • CC NAMEE and CC NAMEB will search for EINs.

    • CC NAMEE and CC NAMEB will search for both primary and "doing-business-as (DBA)" names.

    • CC FINDS will search for the primary and secondary SSN/IRSN/ITIN.

    • CC FINDE will search for EINs.

  2. A format and description of NAMEB/NAMEI is shown in the figure below. See Figure 3.13.36-9

    Figure 3.13.36-9

    FORMAT DESCRIPTION
    NAMES/NAMEI Researches the NSF at MCC for a taxpayer's SSN.
    NAMEE/NAMEB Researches the NSF at MCC for a business EIN.
  3. Use CC NAMEB with a CC Definer –

    DEFINER CODE DEFINER DESCRIPTION
    B Only BMF records are displayed
    E Only EPMF records are displayed
    N Only ANMF records are displayed
    X A hardcopy listing is desired

3.13.36.19.2.14  (07-01-2014)
Command Code REQ77/FRM77

  1. Use CC REQ77/FRM77 to input transactions resulting from the analysis of the taxpayer responses to CP 403 and CP 406. These notice responses are used to input transaction codes 151 to move incorrectly posted returns from one module to another. CC REQ77 with a blank definer will result in the FRM77 format. If no taxpayer account information (TIN, MFT code, Tax period, and name control) is generated from the input of REQ77 with a blank definer, then a prior CC ENMOD or SUMRY should be used if the input transaction changes entity information. CC TXMOD should be used if the transaction addresses a tax module. If the taxpayer account information is generated from the input of a REQ77, no prior CC is necessary. See IRM 2.4.19, IDRS Terminal Input, for detailed explanation of input.

    Figure 3.13.36-10

    FORMAT Description
    REQ77 Requests the CC REQ77 format after accessing a prerequisite.

3.13.36.19.2.15  (07-01-2014)
Command Code TERUP

  1. The purpose of these CC TERUP and TERUP (Definer P) is to allow an employee to delete his/her erroneous entry on the day of input. An employee can only delete his/her own entries. Input of any one of these CCs creates a transaction record that is matched with all of that day’s IDRS transactions during end of day processing. Any transaction whose data elements match those same data elements of the TERUP transaction will be deleted. This deletion takes place prior to a DLN being assigned or a transaction being generated for master file processing.

    Note:

    It is imperative that the TERUP transaction sequence number match the targeted transaction sequence number exactly in order for the deletion to be made. If these do not match, the deletion will not take place. When CC TERUP is input and subsequently deletes the transaction, the pending status of the deleted transaction will appear as "DQ" on the following day.

  2. CC TERUP (Definer P) can only be used for the EPMF to delete a transaction code input to EPLANR.

    Note:

    Either CC TXMODA or ENMOD must precede CC TERUP.

  3. For more information on CC TERUP see IRM 2.4.13.

3.13.36.19.2.16  (07-01-2014)
Command Code ASGNI/ASGNB

  1. Use CC ASGNB when resolving TDI’s. ASGNB has five functions that are present on the TIF, but EPMF entity is only concerned with one: posting notice codes for subsequent processing and alpha case codes. ASGNI processes IMF accounts and ASGNB processes BMF and ANMF accounts.

  2. If the user enters CC ASGNB, ASGNB will appear on the screen.

    1. CC ASGNB with Definer Code F is used to delay the notice. Use Notice Code D to delay action on an account for the number of cycles requested. The number of cycles may be 00–15.

    2. CC ASGNB with Definer Code L is used after the input of CC ENMOD or SUMRY, and if input with a two digit number of cycles will delay action on the account the number of cycles input.

    3. CC ASGNB with Notice Code R is used to reissue a TDI.

    Note:

    More than one delay can be input and more than one notice can be reissued on this format.

  3. CC ASGNB brings up the ASGNB input screen. See IRM 2.4.27, IDRS Terminal Input, for detailed explanation for input.

3.13.36.19.2.17  (07-01-2014)
Command Code TXMOD/SUMRY

  1. Use CC TXMOD to request a display of all tax module information for a specific tax period on the TIF. The display consists of entity data, posted returns, posted transactions, pending transactions, and reject data and is available on IDRS TIF. Transaction DLNs are shown if Command Code Definer D or L is input. A command code definer is required for CC TXMOD. Definer (A) will display most tax module information present on the TIF. See IRM 2.3.11, IDRS Terminal Responses, for detailed explanation for input.

  2. CC SUMRY is used in tax account research. It should normally be used as a first contact with IDRS because it provides an overall display of the filer’s account by giving a summary of all tax modules on IDRS for a specific EIN. The display shows entity data on lines 1 and 2, tax module data, tax period, various indicators, IDRS status, control base information, control DLN, IDRS module balances and freeze codes for a specific tax period. Other tax period data follow every two lines until all tax modules have been summarized.

  3. For more information on CC TXMOD/SUMRY see IRM 2.3.11.

3.13.36.20  (07-01-2014)
Requesting Documents

  1. EFAST processed returns are not available in hard copy. You must research IDRS CC ERTVU to view these returns. The EFAST2 Website can also be used for research to view and print Form 5500 series filings.

  2. If a filer from an employee plan is requesting a copy of their Form 5500, Annual Return/Report of Employee Benefit Plan Participants, the filer must send the request to the Department of Labor (DOL) at the following address:

    Public Disclosure Room N-1513

    Employee Benefits Security Administration

    U.S. Department of Labor

    200 Constitution Avenue, NW

    Washington, DC 20210–1111

  3. Public Disclosure requests for Employee Plan Form 5500 Series (except for the Form 5500–EZ, Annual Return of One Participant Pension Benefit Plan) should be sent to the DOL at the address above.

  4. If the filer requests a copy of their Form 5500–EZ, route the request to OAMC EP Accounts M/S 6552.

    Internal Revenue Service

    Mail Stop 6552

    1973 North Rulon White Blvd.

    Ogden, UT 84404


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