3.17.21  Credit and Account Transfers (Cont. 1)

3.17.21.5 
Master File Account Transfers-Out

3.17.21.5.6  (02-01-2011)
Account Re-transfers

  1. The following types of cases require re-transfer action:

    1. A master file account is posted to an incorrect TIN or tax period, creating a no-merge Martinsburg Computing Center (MCC) transcript on a statute account that cannot be abated and reprocessed or reassessed.

    2. A Form 3552(C) assessment must be transferred.

    3. An NMF account previously on the Master File must be transferred back to IMF or BMF.

    4. An assessment needing transfer so a 23C date can be maintained, since the assessment Statute Period has expired. This kind of transfer, to be legal, must be made to the same taxpayer and account.

    5. A request to transfer only specific transactions from one module to another, without the transfer-out module remaining closed with a TC 400.

    6. The merge of an invalid to a valid TIN may require the creation of a temporary TIN.

    7. A transfer from one Master File TIN to another Master File TIN may require reversing the TC 400 and all the transactions.

  2. Do not re-transfer an account if any of the following conditions are present:

    1. If the 23C date does not have to be maintained and is within the statute assessment date, return to the requestor for processing as a normal adjustment.

    2. If there are freezes on the module that must be resolved. See the list of freeze codes allowed to remain on the account in IRM 3.17.21.5(3) .

    3. If there is an AM06W Transcript, the previous TC 400 must be reversed.

    4. If the intent is to circumvent valid statutory restrictions by establishing an assessment on a previously unassessed account.

    5. If the account is in a credit balance.

    6. When the entire account has been transferred to Non-Master File, Do Not re-open Master File with a TC 402 and reverse transactions.

  3. The TC 400 will produce a CP 96 (IMF) or CP 296 (BMF), Account Transfer-Out Transcript Notice.

    Figure 3.17.21-9

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  4. The CP 96, CP 296, or CP 396 is then used to prepare Form 3413, Transcription List Account Transfer-In, to transfer the account back onto the Master File.

    1. Enter appropriate transactions, dates, and amounts from the CP notice and Form 12810, onto Form 3413 using valid transaction codes for document code 51.

    2. If a TC 150 and a TC 300 with an agreement date is present, show the TC 150 as the last transaction, with zero money, to prevent Unpostables.

    3. Attach copies of the CP 96, CP 296, CP 396 and the Account Transfer Request List (Form 12810) to the Form 3413.

    4. Form 3413 processing should be expedited so that the posting to the proper account is not delayed. Form 3413 should be processed in a 6 day work cycle per IRM 3.30.123.5.1.

    5. See the remaining sections of IRM 3.17.21.8.2 for detailed instructions on the preparation and control of Form 3413.

  5. The following types of accounts require re-transfer on Form 3413 with TC 402 for the amount of the TC 400:

    1. A NMF account previously on the Master File needing to be transferred back to IMF or BMF with any transaction which posted while the account was in NMF status.

    2. A Master File account transferred to another period or TIN with a TC 400 (including a good return or assessment), to post a TC 402 for the amount of the TC 400, and reverse or abate posted transactions. For a list of reversal transaction codes see Exhibit 3.17.21-4. This is necessary to open the module for future posting.

  6. For NMF account re-transfers back to the same tax module, TC 402 with the same date and amount as the TC 400 must be entered as the first transaction code (Section 01). Any other transactions which posted to NMF after the TC 400 will be added as secondary transaction codes. Any transaction that posted to Master File before the TC 400 should not be included.

  7. Assign block numbers 850-899 for re-transfers.

3.17.21.5.7  (02-01-2011)
Closing Control

  1. When all action is completed and posted correctly, close the case control on IDRS with Command Code ACTON.

  2. File the transfer request and supporting data in the closed alpha file.

  3. Notify the requestor that the action has been completed for account(s) transferred to NMF only.

  4. When the IMF TC 400 account has posted after generating with TC 971, AC 45, make a folder for each block of work to be sent to the Files Section.

  5. Put the CP Notice in the folder, with all background information attached. The TC 400 DLN is the controlling DLN on the Master File.

  6. Write the DLN of the TC 400 block on the folder, i.e., XX-251XXX-888X. The julian date will always be the same as the julian date of the TC 971, AC 45.

  7. Attach a Form 3210 to the front of the folders showing the DLNs of all the folders with the words "TC 400 Actions. Shelve Immediately."

  8. Send the folders weekly to the Files Section, Cycle Control Unit.

  9. If requests are made for the originating documents, refer them to the Files Section, and tell them that the TC 400 DLN is the controlling DLN. Returns should be re-filed behind this DLN when returned from the requestor.

3.17.21.6  (02-01-2011)
Reestablishment of Retention Register Accounts

  1. Effective January 1, 1997, IMF Retention Register Account reactivation of accounts dropped in 1994, through the current year will be processed through IDRS input. They will not be processed by the Revenue Accounting Operations.

  2. Effective January 1, 1998, BMF retention register account reactivation for 1994 through the current year will be processed through IDRS input.

    Note:

    Cincinnati Submission Processing Campus processes all retention register accounts for both Brookhaven and Memphis.

    Note:

    Ogden Submission Processing Campus processes all retention register accounts for Philadelphia.

    Note:

    Fresno Submission Processing Campus processes all retention register accounts for Andover.

    Note:

    Kansas City Processing Campus processes all retention register accounts for Atlanta.

3.17.21.6.1  (02-01-2011)
Receive Requests for Account Reactivation

  1. The requests for items on microfilm are received on Form 5248, Transfer Request, from different IRS offices within and outside of the campus. There may be local procedures where the request information is stamped on the retention register transcript (Figure 3.17.21-11).

    Figure 3.17.21-10

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  2. All requests must have retention register account records attached. (Figure 3.17.21-12) If not, return to requestor, explaining that an attachment is needed. The request must have the account on it that is to be transferred.

    Figure 3.17.21-11

    This image is too large to be displayed in the current screen. Please click the link to view the image.
  3. If the module is present on the accounts register already, return to requestor indicating a transfer is not necessary because the module is already present on the Master File account.

  4. Modules on microfilm retention register may be transferred using Form 3413, Transcription List, (Account Transfer In), or an edited copy of the Retention Register or MFTRAZ transcript. IMF and BMF tax modules are now kept on the Master File substantially longer than they were prior to multi-level processing.

3.17.21.6.2  (02-01-2011)
Review of Transfer Requests

  1. Upon receipt of the Form 5248, Transfer Request, with the Retention Register transcript, examine the transcript to determine what entity transactions are necessary. Initiators should have established the entity on IDRS before preparing Form 5248. Check IDRS to see if the module(s) requested on the Form 5248 are already present on the Master File. If so, annotate the Form 5248 and route the request back to the initiator. "If the account is on IMFOL or with an R or BMFOL with an O or an R, it may be reactivated with the use of IMFOL-B or BMFOL-B." Return to requestor.

  2. If a request to re-establish an account involves an account removed after 1972, use IDRS to determine the entity status. When all tax modules have been moved to the Retention Register, the entity will remain on the Master File for 51 months after the last tax module was removed.

    1. Input name line on IDRS for the oldest year (if more than one tax period is to be established) for that particular taxpayer.

    2. If more than one tax period is to be transferred from the retention register, but the name lines are not the same, a name line for each year must be input on IDRS.

    3. Accounts that have had the first name line changed or have been re-sequenced to another TIN since the module was removed cannot be automatically reactivated.

  3. Check the TIN on each request on IDRS using Command Code ENMOD.

    1. If ENMOD exists on the IDRS (not a dummy module), no additional Master File information is required.

    2. If no data is available or a dummy ENMOD module is present on IDRS, request account and entity from Master File.

    3. If the research shows a tax period or the entity module posting is less than 51 months prior to the previous January, establish the name line for the tax period that is being re-established on IDRS. The Command Code ENREQ will be used to bring up the INCHG format, if it is IMF, or BNCHG format if it is BMF.

    4. If there are four "2's" (2222) in the tax period column that is found on the retention register, the entire account was removed from the Master File. (This information appears only on records removed before 1973.) The modules will be shown on the retention register if there has been no activity for 51 months prior to the previous January. In this case, establish the entity on the Master File using Command Code ENREQ to bring up either the (INCHG or BNCHG) formats to input transaction code 013. Always use the name on the account record to input an entity change on IDRS.

    5. The vestigial record is a record that is on the Master File computer tape. If there is a record of an account on IDRS, the prior periods of that account can be requested. If the account is not on the Master File, a TC 000 must be input.

  4. If BMF has no data available on IDRS, Master File research reveals activity in the account within the past 51 months, or if the name line is on IDRS already, no action should be taken.

  5. If an account is requested, but there is no account on the computer tape at Martinsburg Computing Center (MCC), an RS904 will post on IDRS. Also, there are times when there is no record present on the retention register. In either case, input on IDRS to establish the account.

  6. In general, the collection statute expiration date is 10 years from the assessment date. If the statute has expired on a particular account, a TC 608 (Statute Expiration Clearance) will be present on the account.

    Note:

    The period for collection may be postponed or the running of the collection period may be suspended. See the events listed in IRM 25.6.1.12.2.1, Conditions Postponing Collection or Suspending the 10 Year Collection Period.

  7. If there is a retention register request with an unpostable 197 on the account, input ENREQ to establish the name line.

  8. Input the name control change on IDRS.

3.17.21.6.3  (05-04-2011)
Preparation of Form 3413 from Retention Register Microfilm

  1. Refer to section 3.17.21.8.1 for specific instructions on preparing Form 3413.

  2. Enter all transaction dates, codes, and amounts onto Form 3413.

  3. Element I, Transfer-In Amount, is always zero for Retention Register Reactivations.

  4. Elements A, B, C, and G of Section 40 and all of sections 36-39 must be blank.

  5. At local option, the microfilm retention register transcript or MFTRAZ transcript may be used to directly reestablish an account on Master File, eliminating preparation of Form 3413. To use this alternate procedure effectively, carefully highlight legible transcripts and prepare transcription instructions incorporating the above information.

  6. IMF Accounts moved to retention in 2009 were moved with one position of all money amounts systemically eliminated. If a request to re-establish an account involves an account that was removed in 2009, personnel will need to take the following action:

    • IMF - Access IDRS to obtain an IMFORT print. The IDRS transcript should display the correct money amounts. The Form 3413 is to be prepared using the data on the IMFORT transcript.

  7. Once the entity is established, prepare the form to be used to reestablish the tax module. Form 3413 is needed for only a limited number of account reactivations. For BMF, no accounts were removed to retention in 1978 and 1979, so those accounts remained open for two additional years. The last Residual Master File (RMF) was produced in cycle 197901.

  8. Assign a projected posting cycle, 3 weeks from the input date, and notate it on part one of Form 5248. Return part one of the Form 5248 to the requestor. Attach part two of the Form 5248 to the back of the Form 3413 and retain.

  9. Assign the DLN on the transfer documents.

  10. Check ENMOD for Mail filing Requirement (MFR). If 08, this indicates deceased taxpayer and must be changed using ENREQ or Form 3413 will not post.

  11. Prepare Form 813.

    1. Enter Retention Register.

    2. Enter either IMF or BMF.

    3. Enter the DLN.

    4. Enter current year.

    5. Enter the transaction code 370.

    6. Enter date of transfer.

    7. Enter MFT code 05, 06, and 15 (BMF Only).

    8. Enter the number of transfer documents that are in the block of work.

    9. Enter debit and zero amount.

  12. Route documents to Quality Review, if they are reviewed in the local campus.

  13. In 1979, an IRAF purge file was created for inactive and erroneous accounts on the Individual Retirement Account File (IRAF).

  14. In 2006, all IRAF files were moved to Individual Master File (IMF). The Purge File was similar to the Retention Register for other files, except that the IRAF has no regular retirement criteria.

3.17.21.7  (02-01-2011)
Form 3413

  1. The Account Transfer-In program is designed to transfer into the Master File a list of all transaction codes, dates, and amounts on a single record. Accounts are transferred using Form 3413, Transcription List. This section provides detailed instructions for completing Form 3413. The current revision of Form 3413 can be accessed on the Multimedia Publishing website.

3.17.21.7.1  (04-12-2011)
Form 3413 Section 01

  1. Name Control of taxpayer must be present. Refer to Document 7071, Name Control Job Aid for Section 01 items.

  2. Taxpayer Identification Number (TIN) & TIN Type

    1. For IMF, this number is a social security number (SSN).

    2. For BMF, this number is an employer identification number (EIN), except for MFT 51, 52, and certain MFT 58 and 78. The EIN must contain a valid Area Office (AO) code in the first two positions.

    3. This field must be present and must contain the nine numerics.

    Note:

    When the MFT is 58 or 78 a zero (0) must be placed in the TIN Type field.

  3. MFT Code must be present and must be compatible with the tax class in the DLN. See Exhibit 3.17.21-8.

  4. Tax period

    1. See table in Exhibit 3.17.21-8.

    2. Most returns use the ending date of the taxable period. However, BMF Form 11, Form 11-B, Form 11-C, Form 2290, Form 730, and Form 4638 use the beginning date.

    3. No tax period for any return may be later than one year after the current month.

  5. Date of Transfer

    1. For a re-transfer prepared from an Account Transfer-Out Transcript Notice, enter the transaction date of the TC 400.

    2. For a Form 3413 prepared from consolidated Form 3552(C) for monthly returns, enter the latest transfer date.

    3. For a retention register reactivation, enter the current date or a designated future date when the forms are blocked for input.

  6. Date of assessment

    1. Enter the 23C date from Form 514B or the latest Form 3552(C).

    2. Enter the TC 400 date for re-transfers to the same tax module which will carry TC 402/972. See IRM 2.4.19 for REQ77/FRM77 instructions

    3. For retention register reactivations, enter the TC 150 date (or the date of other primary transaction code if no TC 150 is present).

  7. Original assessment transaction code

    1. For a list of Transaction Codes that are valid for section 01, (See Exhibits 3.17.21-5 and 3.17.21-6).

    2. Enter the first applicable code from the following list:

    Transaction Code Explanation
    TC 402 This code must be used for a re-transfer to the same tax module as a posted TC 400. Only TC 402 on a Document Code 51 account transfer-in will post when a TC 400 is on a module. The TC 402 reverses the transfers-out freeze and also allows subsequent transactions to post from the same document.
    TC 150 If present on the source document and no TC 150 is present on the tax module.
    TC 234  
    TC 290 Convert TC 150 to 290 if a TC 150 is already present on the tax module.
    TC 294  
    TC 300  
    TC 304  
    TC 308  
    TC 160  
    TC 170  
    TC 180  
    TC 270  
    TC 280  
    TC 320  
    TC 350  
    TC 360  
    TC 388  
    TC 430 For IMF retention registers, if no code on this list is present, enter TC 430 with zero amount and the current date.
    TC 450  
    TC 590 For BMF retention registers, use TC 590 with zero amount and the current date if no code on this list is present. Also use TC 590 if another TC 59X transaction code is present.
  8. Original assessment transaction amount

    1. Enter the amount associated with the transaction code in Element G.

    2. For TC 402, enter the amount of the TC 400 on the module.

    3. For TC 430, enter brackets around the zero amount to indicate minus. All other entries in Section 01 are shown as plus amounts (although the actual amounts will be zero).

  9. Transfer-in amount

    1. The amount must equal the sum of all transaction amounts (including Reference Number Amount) in sections 02-19, plus certain amounts in sections 20-23.

    2. The amount must always be a debit or zero.

    3. For retention register reactivations, the amount must be zero. Enter "00" in Element I for Document Code 52.

  10. Agreement Date. Enter the date.

  11. Correspondence Received Date. Enter date if present.

  12. Two Percent Interest Date. Enter date if present.

  13. Reference Number If reference number is present with Doc Code 51, select the case that applies: (See Exhibit 3.17.21-1)

    1. IMF (MFT 55) with TC 402, use no Reference Number or Amount.

    2. When transferring a civil penalty module, MFT 13 or 55, the original assessment transaction code must be 290 (or 300 with MFTs 02, 05, 30, 31,51, or 52) with zero amount. The amount of the original penalty assessment should be entered on the input document as reference number amount. ( a 100 percent penalty being transferred to Master File.) The reference number amount should not be duplicated in sections 02-19.

    3. Changes to Form 3413 and Form 3552(C), Reference Number 678 is valid for MFT 13 (BMF) for Document Code 51 on the civil penalty module for calendar year tax periods 198512 and subsequent. Reference Amount will be made invalid if greater than ≡ ≡ ≡ ≡ ≡ ≡ ≡ . Reference Number 678 will be used for calendar year assessments of the penalty for failure to file Form 8281, Information Return for Publicly Offered Original Issue Discount Instruments, required by IRC Section 1275(c).

    4. When Reference Number 658 is present with MFT 13, Reference Number Amount cannot exceed ≡ ≡ ≡ ≡ . Tax Period cannot be prior to 199812 and the month of Tax Period cannot be other than 12.

    5. Instruction: If there is a Reference Number (01M), there must be an amount in (01N). If either Field is present they must both be present.

  14. Reference Number Amount. Enter amount that pertains to the reference number.

  15. Reversion Date (mmddyy)

  16. Plan/Report Number For MFT 46/74/76/85/86 ONLY

  17. Plan Year Ending Date (yyyymm)

  18. F8288 Trans Date (mmddyy)

  19. Excess Fringe Benefit Year, (yyyy)

  20. 4980F Amendment date, (mmddyy)

3.17.21.7.2  (02-01-2011)
Form 3413 Sections 02-19

  1. Beginning in section 02 of Form 3413, list consecutively, the transaction date, transaction code, and transaction amount until all fields have been filled or all the transactions have been entered. This should be done for each amount following the original assessment in section 01.

    Note:

    There MUST be an equal number of TC 340/341 in sections 30-33 as entered in sections 02-19.

    1. The only transactions to be input with a TC 402 are those that occurred subsequent to the account transfer-out (NMF) or reversals of the original account.

    2. When entering from a Retention Register Transcript, enter transactions exactly in the order of appearance on the source document.

    3. Transaction codes 630, 632, 636, and 637 are entered in sections 20-23 only.

    Note:

    Do Not transfer the TC 606 or the corresponding debits.

  2. Valid transaction codes for sections 02-19 are included in Exhibit 3.17.21-5, Exhibit 3.17.21-6, and Exhibit 3.17.21-8.

  3. Some transaction codes are not valid on Form 3413 for a particular document code and Master File. Some of the reasons are:

    1. The transaction code was once valid, but is now obsolete.

    2. Most transaction codes that are normally generated at the Master File are not valid for Document Code 51.

    3. A transaction code may have been erroneously entered by a requestor, believing that it was valid for the document being processed.

  4. When certain transaction codes are invalid for the document code, they must be converted to the equivalent valid code, see Exhibit 3.17.21-8.

  5. Enter the dates, transaction codes, and amounts onto Form 3413 beginning with section 02.

    1. Enter brackets around each amount associated with a credit transaction code, even if the amount is .00.

    2. If the dates are not present for any code, determine the proper date as follows:

      If Credit is from: Then Enter:
      Payments Remittance received date.
      Overpayments applied Certification date of over-assessment.
      Credit reversals Date of the original credit.

3.17.21.7.2.1  (02-01-2011)
Sections 02-19 Exceeding 54 Transactions

  1. Sections 02-19 are limited to a total of 54 transactions. Two or more Forms 3413 must be prepared and processed separately if more than 54 transaction codes exist on the taxpayer's account. This pertains to both the TC 370 and TC 402 documents.

  2. Minimize the number of transactions for transfer by eliminating reversal or offset transaction codes that are posted to the taxpayer's account.

  3. For document code 51, transfer the entire TC 150 amount and show of credits and debits in sections 02-19 on the first document. This should result in the TC 370 amount to be the amount of the account balance.

    Note:

    From Account Only - Input TC 170 for zero (if applicable), TC 270 for zero, and TC 340 for zero when preparing multiple Form 3413. This will prevent erroneous penalty and interest reversals, offsets, and refunds.

  4. The second document must reflect the remaining assessment as TC 290 with the same 23C Date as the TC 150. Input the remaining credits in sections 02-19 resulting in the TC 370 amount to be zero.

  5. Process the second document one cycle after the first.

  6. When reopening the taxpayer's account, the first document requires TC 402 using the date and amount of the TC 400. The "Transfer-In Amount" which is either a "zero" or "debit" must equal the amount to be remaining on the "from" account.

    Note:

    Sections 02-19 must equal TC 400 if the "Transfer-In Amount" is zero, or, equal the difference between the TC 400 and the "debit" amount that should be remaining on the "from" account.

  7. Second and subsequent documents must have a "Transfer-In Amount" of zero.

  8. For Document Code 52, the Form 3413 must reflect a zero balance.

    1. The second document will contain Document Code 51 and be processed one week after the Document Code 52 record.

    2. Remove enough valid Document Code 51 transactions to reduce the first document to 54 transactions or less.

    3. Remove only zero or offsetting transactions to keep the balance for both documents at zero.

3.17.21.7.3  (02-01-2011)
Form 3413 Sections 20-23

  1. These sections were designed to accommodate special appropriation credits which may be funded by Congress. Currently, the only credit covered by this code is for solar and wind energy.

  2. The valid transaction codes for each Master File and document code are:

    Transaction
    Code
    Debit/
    Credit
    BMF
    51
    BMF
    52
    IMF 51 IMF 52
    630 CR X X X X
    632 DR X X X X
    636 CR   X   X
    637 DR   X   X
    1. If TC 636 or TC 637 is present for a document code 51 record, convert TC 636 to TC 630 or TC 637 to TC 632.

  3. Enter the data onto Form 3413.

    Figure 3.17.21-12

    This image is too large to be displayed in the current screen. Please click the link to view the image.
    1. Left column of sections 20-23: Enter the transaction code.

    2. Second column of sections 20-23: Enter a 2 digit appropriation code. Currently, the only valid codes are 02 for a credit (TC 630 and TC 636) and 03 for a debit (TC 632 and TC 637). These codes indicate wind and solar energy.

    3. Third column of sections 20-23: Enter Appropriation Indicator "1" for a memo transaction (or reversal) for which the proposed credit is not funded. When the "1" is present, do not include the transaction amount in the total balance being transferred-in.

    4. Right column of sections 20-23: Enter the amount for each transaction. Enclose the credit amounts in brackets. Unless a "1" is present in the third column, these amounts are included for the transfer-in balance.

3.17.21.7.4  (02-01-2011)
Form 3413 Sections 30-33

  1. These sections are for non-remittance "status" transaction Codes and Interest to Dates. (Figure 3.17.21-14)

    Figure 3.17.21-13

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  2. Left column of Sections 30-33: Enter the date of the status transaction code or interest to date. There MUST be an equal number of TC 340's in Section 02-19 and 30-33.

    Note:

    The corresponding TC 340's must be in the same order.

  3. Middle column of Sections 30-33: Enter the valid status transaction codes. The valid codes for each Master File and Document Code are found in Exhibits 3.17.21-5, 3.17.21-6 and 3.17.21-8.

    1. TC 550, 560, and 564 may be used only once per record. TC 560 and 564 in the same record is invalid.

    2. TC 912 and 914 are valid only when both are present and only when they are present an equal number of times.

    3. TC 916 and 917 are valid only when both are present and only when they are present an equal number of times.

  4. Right column of sections 30-33: statute extension date or assessment date. The statute extension date must be later than or the same as the status transaction date. Enter the date associated with TC 550, TC 560, or TC 564. For all other transaction codes, this field should be blank.

  5. If an invalid code is requested on the source document, indicate on the document going back to the requestor that the code is being dropped. If necessary, most of the codes can be input on IDRS after the Form 3413 has posted.

    Note:

    An adjusted gross income (AGI) amount cannot be transferred. Return to the requestor for resolution.

  6. The program will accept up to 12 transactions.

3.17.21.7.5  (02-01-2011)
Form 3413, Sections 36-39

  1. These sections are used for reporting IRS abstract information for document code 51 only, when TC 15X, TC 29X, or TC 30X transaction codes are present.

  2. Abstract information is valid and required for the following forms:

    Form Number MFT Master File
    720 03 BMF
    4720 50 BMF
  3. Enter the abstract numbers in the left column of Sections 36-39 and the amounts in the right column. (Figure 3.17.21-15)

    Figure 3.17.21-14

    This image is too large to be displayed in the current screen. Please click the link to view the image.
  4. There are two abstract numbers for Tax Motivated Transactions, 221 (Tax) and 222 (Interest). They are valid for all MFT codes except 15, 46, 77, and 78. If one is present, both must be. The TC must be 340 or TC 341.

  5. The total of the abstract amounts excluding 221 and 222 should equal the net tax assessment. The net tax assessment is determined by adding the amounts associated with TC 15X, TC 29X, and TC 30X.

  6. The valid abstract numbers are:

    1. MFT 03 (Form 720): 009 through 024, 026 through 098, 101 through 124, 303 through 310, 322, 323, 324, 326 through 329,340 through 390, 392 through 398, 411 through 432.

    2. MFT 50 (Form 4720): 151 through 154, 182, 183, 213, 214, 221, 222, 237 and 238.

    3. MFT 29 (Form 5329): 160, 162, 194, 195, 221, 222, 233, 235, 236 and 237.

    4. MFT 30: 221 and 222.

    5. MFT 31: 221 and 222.

    6. MFT 49: 163 and 164.

    7. MFT 61: 001 through 009, 013 through 035, 040, 221 and 222.

    8. MFT 74; 165, 167 and 169.

    9. MFT 76: 159, 161, 163, 164, 165, 167, 169, 200, 201, 203 through 206, 209, 224 through 228, 237, 450, 451, 452.

    10. MFT 77: 218.

    11. MFT 78: 217.

    Note:

    All MFTs except 15, 46, 77, and 78 have 221, 222, and 233 as valid abstract numbers. Abstract Numbers 151 through 154 cannot be on same record as 182, 183, or 214.

  7. Most errors in amount and abstract numbers can be resolved by examining the source documents. See IRM 3.17.41 for definitions of each abstract number. If errors occur frequently, contact the requestor or return the documents to the requestor for correction.

3.17.21.7.6  (06-05-2013)
Form 3413 Section 40

  1. Elements A, B, and C contain wage information for withholding and Federal Insurance Contribution Act (FICA) tax returns, Form 941, Form 943, Form 944, and Form 945. These fields are valid only for Document Code 51, Tax Class 1 records.

    1. Income tax withheld will normally be present whenever the withholding tax liability is being established on the Master File for the first time. Forms 941 (MFT 01), Form 943 (MFT 11), Form 944 (MFT 14), and Form 945 (MFT 16) only.

    2. Taxable Social Security Wages Forms 941, Form 943, Form 944, and Form 945 only.

    3. Taxable tips (Form 941, Form 943, Form 944, and Form 945).

    4. Taxable medicare wages (Form 941, Form 943, and Form 944) up to 13 digits to be entered from line 5c, Column 2 of Form 941 (Rev. 1-2005). Valid only for Document Code 51, MFT 01, 04, 11, 14 BMF.

    5. Additional Taxable Medicare Wages and Tips (Form 941)

    6. Exempt Wages/Tips Paid to Qualified Employees this Quarter (Forms 941, 943, & F944)

    7. SECT 3121G Tax Amount

    8. Fractions of cents - adjustment.

    9. Sick pay - adjustment.

    10. Adj. for Tips & Group Term Life Ins.

    11. Income Tax Withholding - Adj.

    12. Social Security & Med. Tax - Adj. (Form 941, Form 943, Form 944, and Form 945 only) This amount is valid only when the original assessment transaction code (Element G from Section 01) is 150, 290, 294, 298, 300, 304, or 308. If present, this amount plus the income tax withheld and backup withholding amounts should equal the sum of all 29X and 30X transaction amounts on the transfer-in record.

    13. Special Additions to Federal Income Tax.

    14. Special Additions to Social Security and Medicare.

    15. Total Income Tax Withheld from wages (F941 and F944) posted after 12/31/2004.

    16. Tips Deemed Wages.

    17. Total Backup Withholding - Adj. (Form 945 only) Valid only for Doc. Code 51, MFT 01 and MFT 16, BMF.

    18. Gross Income Paid Enter from Form 1042.

    19. Total Railroad Retirement Taxes for the year. Form CT1 (Line 13).

3.17.21.7.7  (02-01-2011)
Numbering and Control Instructions for Form 3413

  1. Sort Form 3413 by tax class and type of transfer.

    1. See Exhibit 3.17.21-8 for a list of tax classes for each return.

    2. Separate the retention register reactivations (document code 52).

    3. Form 3413 prepared to consolidate monthly Form 941-M and Form 720-M are numbered with the DLN already assigned to the Form 3552(C).

    4. Sort by MFT Code for Forms 1041, 1065, and 8752.

    5. Except for retention register reactivations (Document Code 52), also sort by MFT for Forms 730, 2290, and 4638.

  2. Assignment of the DLN.

    1. Positions 1 and 2 are for Area Office code for Doc Code 51 and 52.

    2. Position 3 is for the Tax Class. See Exhibit 3.17.21-8 for a list of tax classes for each return.

    3. Positions 4 and 5 - Document code 52 for retention register reactivations. Document code 51 for all other transfers.

    4. Positions 6 through 8 - Enter the current Julian date.

    5. Positions 9 through 11 - Assign the block number. See Exhibit 3.17.21-3.

    6. For retention register reactivations, begin with 000 if a vestigial record is present on the entity module. If no record is on the entity, begin with block 900.

    7. For re-transfers, begin with block 850.

    8. For other transfers-in, begin with block 200.

    9. Positions 12 and 13 - Enter a consecutive serial number, beginning with 00.

    10. Enter the year digit. If the proper color is used for the DLN stamp, the year digit may be omitted.

  3. Prepare Form 813 for each block.

    1. For Forms 1041, Form 1065, and Form 8752, enter the MFT Code to the right of the date block.

    2. For Form 1041, Form 1065, and Form 8752, note "BMF" to the left of the words "Document Register" .

  4. Route pre-journalized blocks to the RACS Team for input.

  5. Route copy 2 of Form 813 to the Data Conversion Operations for establishment on the Service Center Control File.

  6. Route the blocked Form 3413 with Form 813 (original) to the Batching Team for input to ISRP.

3.17.21.8  (02-27-2012)
Correction of Erroneous Posting of IRC Section 6603 Deposits

  1. Upon identification and substantial assurance that a remittance that has posted to Master File as a payment is a deposit that should have been posted with TC 640 and blocking series 990, the following procedures should be taken to correct the erroneous posting.

  2. Prepare one-sided Form 2424 with TC 642 for debit to the Master File account for the amount of the erroneously posted remittance.

    1. Provide audit trail information on the document, including the DLN of the posted remittance and the reason for the debit document.

      Note:

      All Form 2424 that are prepared by the employees in the Accounting operation must be reviewed and approved by the manager, or their designee, prior to being sent through for processing.

      Note:

      Use the Explanation block at the bottom of Form 2424 to provide enough information to explain that the adjustment is being made to properly identify a remittance as a deposit rather than a payment. This information will be critical if the nature of the remittance is later challenged in court or otherwise.

    2. Number the Form 2424 and Form 813 with Julian date and year digit compatible with the DLN of the original posting.

  3. Prepare Form 3244 with TC 640 for the amount of the deposit.

    1. Use the date of the original remittance on the transfers of credits.

    2. Provide audit trail information on the document including the DLN of the posted remittance and the reason for the credit document.

      Note:

      Use the Remarks block at the bottom of Form 3244 to provide enough information to explain that the adjustment is being made to properly identify a remittance as a deposit rather than a payment. This information will be critical if the nature of the remittance is later challenged in court or otherwise.

    3. Number the Form 3244 and Form 813 in accordance with IRC Section 6603 deposit numbering procedures (Document Code 17, blocking series 990) with Julian date and year digit compatible with the DLN of the original remittance.

    4. Provide cross-reference DLN audit trail on each new document.

  4. Forward the numbered documents with Form 813 to RACS for journalization on Screen 100 to control amounts for SCCF accounts.

  5. Forward documents, Form 813, and Daily Posting Record (DPR) verifying RACS journalization, to Data Controls to establish SCCF control using SCFAJ.

  6. Release documents to Batching Team for ISRP entry of documents.

  7. Establish IDRS control base, inputting freeze or hold codes necessary to prevent erroneous refund or notices, and monitor the account to ensure correction of erroneous posting.

3.17.21.9  (03-14-2014)
IRC 847 Special Estimated Tax Payment

  1. Effective for tax periods beginning after December 31, 1987, IRC Section 847(2) requires certain insurance companies to make Special Estimated Tax Payments (SETPs) in the amount equal to the tax benefit derived from the additional deduction permitted under the statute. Returns with Special Estimated Tax Payments require special handling.

  2. After a Section 847 return has been reviewed, LB&I Exam will e-mail the Form 3809 ‘Debit and Credit Copies’, along with a copy of the front page of the return, to Ogden Revenue Accounting for module input and to be included in the taxpayer’s 4615 file.

    1. In some cases LB&I Exam will not want funds moved based on certain criteria. In these cases Exam will notate in the “explanation” section of the Form 3809 the reasoning why funds should not be moved. Additionally, Exam will place .00 in the 1st TC on both the debit and credit copy.

  3. If copies of returns are provided by Submission Processing functions, then Revenue Accounting should forward the photocopies to LB&I Exam at fax number 855-842-0384 with sender's contact information (i.e., name, phone number, and email). If the fax does not work, contact LB&I directly at phone number 801-620-5027 or email at LB&I EEF Section 847 or LBIEEF Section 847@irs.gov.

3.17.21.10  (10-01-2011)
Erroneous Direct Deposit Repayments

  1. When the repayment of an erroneous direct deposit refund is received and the correct taxpayer cannot be identified, the credit must be transferred to the Unidentified Remittance File (4620 Account) - See IRM 21.4.5.11, How to Repay an Erroneous Refund or Return an Erroneous Refund Check or Direct Deposit .

  2. Complete Form 2424, Account Adjustment Voucher. Notate in the explanation box "Repayment of an erroneous direct deposit refund, correct taxpayer unknown."

  3. Attach supporting documentation to the Form 2424.

  4. Input a TC 971, AC 296.

3.17.21.11  (02-01-2011)
Nullified Unpostables

  1. Nullified Unpostables of certain types are returned to the requestor. Some of these may be received in the credit and account transfer team. These cases should be expeditiously returned to the true requestor.

  2. Employees working these cases can refer to IRM 3.12.179, Individual Master File (IMF) Unpostable Resolution. for the meaning of common unpostable codes and appropriate resolution. Time spent correcting these cases for re-input is not to be charged to Unpostables, but to the employee's normal Organizations Functions and Programs (OFP) code.

3.17.21.12  (02-01-2011)
Numbering Forms and Documents in Accounting

  1. The intended purpose of this section is to provide instruction to properly number forms received for processing in the Accounting Function.

  2. Key duties and responsibilities in authorizing, processing, recording, and reviewing transactions are separated among individuals. Duties need to be divided or segregated among different people to reduce the risk of error or fraud. No one individual should control all key aspects of a transaction or event. Separation of duties is necessary to maintain the integrity of the Accounting function.

  3. Throughout this section, references are made to other IRMs in relation to instructions necessary to properly perform tasks in this IRM 3.17.21, Miscellaneous Accounting. Management shall be responsible for having at least one copy of each of the referenced IRMs in the work area’s library. However, at management’s discretion, it may be deemed worth-while for each employee to possess a copy of a particular manual. In either case, management shall be required to inform the appropriate personnel that the area must be part of the IRMs distribution pattern.

  4. Unless otherwise stated, these procedures apply to the Accounting Functions in the Submission Processing campuses.

3.17.21.13  (02-01-2011)
Assigning a Document Locator Number (DLN)

  1. A DLN is a controlled number assigned to every return or document.

  2. Documents to be numbered are received directly from other operational areas within a campus or transferred in.

  3. Each document should be numbered using the ink color assigned to the year of receipt.

    Color Year of Receipt Examples
    Green 0 or 5 2000 and 2005
    Purple 1 or 6 2001 and 2006
    Red 2 or 7 2002 and 2007
    Black 3 or 8 2003 and 2008
    Blue 4 or 9 2004 and 1999
  4. Each document will be numbered with an 11 or 13 digit DLN.

3.17.21.13.1  (02-01-2011)
Creating a DLN

  1. File Location Code - first and second digits

  2. Tax Class - third digit

    1. NMF - always "6"

    2. MF - MFT determines the tax class

  3. Document Code - fourth and fifth digits. All forms have a specific doc code (see chart for forms and doc codes listed).

  4. Julian Date - sixth, seventh, and eighth digits (3-digit number).

  5. Blocking series - ninth, tenth, and eleventh digits (3-digit number). See Exhibit 3.17.21-3

  6. Item number - twelfth and thirteenth digits. The first document in a blocking series will always be "00" .

  7. List Year

    1. NMF - double digits (example: 08)

    2. MF - single digit (example: 8)

3.17.21.13.2  (02-01-2011)
Form 3413, Transcription List (Account Transfer-In)

  1. Form 3413 is used by Accounting - credit and account transfers function to record account transfer information for input via DIS (Distributed Input System).

  2. Numbering

    1. FLC (File Location Code)

    2. Tax Class MF - depends on Form Number/MFT

    3. Doc Code - "52" (MF)

    4. Julian Date - Thursday (MF)

      Note:

      Ensure transaction date is current fiscal year

    5. Blocking Series MF - "000-999"

3.17.21.13.3  (02-01-2011)
Form 2158, Credit Transfer Voucher

  1. Tax Class will always be "6" .

  2. Doc Code will be "58" .

  3. Julian date is current date.

  4. Block will depend on tax form/MFT. See Exhibit 3.17.21-3.

3.17.21.13.4  (02-01-2011)
Form 3177, Notice of Action for Entry on Master File

  1. Tax Class will always be "6" .

  2. Doc Code is "77" .

  3. Julian date is current date.

  4. Blocking can be 100-999. See Exhibit 3.17.21-7.

3.17.21.13.5  (02-01-2011)
Form 514B, Credit Transfer Voucher

  1. Form 514B is used to transfer the collection of a taxpayer's account from Master File to Non-Master File.

  2. Numbering

    1. FLC (File Location Code) - 17, 31, 35, 38

    2. Tax Class NMF - "6" (always)

    3. Tax Class MF - depends on Form Number/MFT

    4. Doc Code - "51" (NMF)

    5. Julian Date - Monday or Friday (NMF)

      Note:

      Ensure transaction date is current fiscal year (e.g., 10/1/2007 - 9/30/2008)

    6. Blocking Series NMF -depends on Form Number/MFT (Never use "000" Blocking on NMF.) See exhibit 3.17.21-3.

3.17.21.13.6  (02-01-2011)
Form 2424, Account Adjustment Voucher

  1. Form 2424 is used to transfer a credit or a debit between Master File and Non-Master File or between two Master File accounts. It consists of a credit copy and debit copy. The form is prepared in duplicate with the credit copy as the original.

  2. Numbering

    1. FLC (File Location Code) - 17, 31, 35, 38

    2. Tax Class NMF - "6" (always)

    3. Tax Class MF - depends on Form Number/MFT

    4. Doc Code - "24" (always)

    5. Julian Date - Saturday’s date (previous)

      Note:

      Ensure transaction date is current fiscal year (e.g., 10/1/2007 - 9/30/2008)

    6. Blocking Series NMF -depends on Form Number/MFT (Never use "000" Blocking on NMF.)

    7. Blocking Series MF - "000-999"

  3. Valid transaction codes: 170, 180, 270, 280, 340, 360, 430, 610, 611, 612, 640, 641, 642, 650, 651, 652, 661, 662, 670, 671, 672, 680, 681, 682, 690, 691, 692, 694, 695, 700, 702, 730, 731, 732, 764, 765, 766, 767, 820, 822, 850, 851, and 852.

3.17.21.13.7  (02-01-2011)
Form 3809, Miscellaneous Adjustment Voucher

  1. Use Doc Code 48 or 58 depending on transaction code.

    If Transaction Code is: Use Doc Code
    270, 340, 360, 710, 712, 716, 742, 760, 762, 770, 771, 772, 800, 802, 830, 832, 841 or 842 48
    161, 171, 181, 201, 235, 241, 270, 271, 281, 291, 301, 311, 321, 340, 341, 351, 360, 361, 430, 610, 611, 640, 641, 650, 661, 662, 670, 671, 681, 682, 690, 691, 694, 700, 702, 710, 716, 730, 732, 764, 765, 766, 767, 820, 822, 850 or 852 58
  2. Use previous Saturday's date for Julian date on Form 3809.

  3. Tax Class if MF (Master File) will depend on Form Number/MFT.

    If MFT is: Tax Class will be:
    01, 04, 08, 11, 12, or 14 1
    IMF: 29, 30, 31 or 55 2
    BMF: 05, 06 or 15 2
    02, 13 or 34 3
    03, 44, 50, 58, 60, 61, 67, 74, 76 4
    51 or 52 5
    09 7
    10 8

    Note:

    If Tax Class is 2 and BMF (MFT 05, 06 or 15), you must write that on Form 813.

  4. Tax Class if NMF (Non-Master File) will always be "6" .

  5. Blocking for NMF will depend on the Form Number/MFT. Never use 000 blocking on NMF.

  6. Blocking for MF can be 000-999.

3.17.21.14  (02-01-2011)
Service Center Control File (SCCF)

  1. Each document is assigned a document locator number (DLN).

    1. The DLN is established on the SCCF when the document is being processed and remains on the SCCF until either accountability is transferred to Enterprise Computing Center or the document is deleted.

    2. RACS sends Form 813 to the Data Conversion function Unit to establish the DLN on SCCF.

    3. When the document posts the Form 813 is sent to Data Control for balancing to SCCF on the SCF 11-42 CRL.

  2. For additional procedures, refer to IRM 3.17.30.1.2, SCCF Control Concepts.

3.17.21.15  (02-01-2011)
Related IRMs

  1. The following Internal Revenue Manuals are frequently used in conjunction with this IRM:

    • IRM 3.10.72 – Receiving, Extracting, and Sorting

    • IRM 3.11.10 – -Revenue Receipts

    • IRM 4.4.3 – Credit Transfers and Reprocessing Returns Adjustments

3.17.21.16  (02-01-2011)
Terms

  1. The following terms are used throughout this section:

    Item Explanation
    DLN (Document Locator Number) An 11 or 13 digit number assigned to every document
    Julian Date The number of the day of the year (out of the total days in the year)
    Name Control A two to four character element, that is usually underlined, representing the taxpayers' last name
    Tax Period A six digit element representing the year and month in which the tax period ended, in most cases
    TIN (Taxpayer Identification Number) A nine digit number that must be present on all forms, returns and documents received for processing
    Transaction (Received) Date The transaction date must always be present on a revenue receipt document.

3.17.21.17  (02-01-2011)
Taxpayer Advocate Service Procedures, National Service Level Agreement (SLA)

  1. The National Taxpayer Advocate has reached agreements with the Commissioners of the Wage and Investment (W&I) Division, Small Business/Self-Employed (SB/SE) Division, Tax Exempt/Government Entities (TE/GE) Division, Criminal Investigation (CI), Appeals, and Large Business and International (LB&I) Division, that outline the procedures and responsibilities for the processing of Taxpayer Advocate Service (TAS) casework when either the statutory or delegated authority to complete case transactions rest outside of TAS. These agreements are known as service level agreements (SLAs).

  2. The SLAs are located at http://tas.web.irs.gov under the heading "Policy/Procedures/Guidance" .

Exhibit 3.17.21-1 
MFT and Reference Number Table

Reference Number MFT Code Document Code
292–295 46  
330, 333 02, 12, 34, 44 51, 52
331, 332 02, 34, 44 51, 52
330-333 08 51, 52
324 40 51, 52
346 40 51, 52
350 40 51, 52
352-357 40 51, 52
359-363 40 51, 52
369 40 51, 52
375-377 40 51, 52
500-518 13, 55 51
520-526 13, 55 51
527-528 55 51, 52
530 13, 55 51, 52
547-548 13, 55 51
549-550 13, 55 51, 52
600-657 13, 55 51
627 55 52
658 13 51, 52
658-660 55 51
661 13, 55 51
662-663 13 51, 52
662-673 55 51
674-677 13, 55 51
678 13 51
680 01-05, 07, 09-12, 14, 16, 30, 31, 33, 34, 37, 44, 50, 51, 52, 60, 63, 64, 77, 78 51, 52
681 02, 05, 30, 31, 51, 52 51, 52
682 51, 52 51, 52
685 02, 30, 31 51, 52
*686 01-05, 07, 09-12, 14, 16, 30, 31, 33, 34, 37, 44, 50, 51, 52, 60, 63, 64, 77, 78 51
687 30 51, 52
689 37, 44, 46, 47 51
870-872 37 51, 52

Note:

Document Code 52 will be valid for Reference Number 686 for 200101 processing.

Exhibit 3.17.21-2 
Abstract Numbers

Abstract Numbers Table
MFT Abstract(s)
03 009-024
  026-098
  101-124
  303-310
  322, 323, 324
  326-329
  340–390
  392-398
  411-432
29 160
  162
  194, 195
  221, 222, 233, 235, 236, 237
30 221, 222
31 221, 222
49 163, 164
50 151-154
  182, 183
  213, 214
  221, 222
  237, 238
61 001-009
  013-035
  040
  221, 222
74 165, 167, 169
76 159
  161, 163, 164, 165, 167, 169
  200, 201
  203-206
  209
  224-228
  237
  450, 451, 452
77 218
78 217

Exhibit 3.17.21-3 
Tables for Blocking Series

Document Code 24 (Form 2424)
BMF and IMF
200-399 Service Center Deposits and Estimated Payments
400-899 All Others
Document Codes 48 and 58 (Form 3809)
BMF and IMF
000-299 Doc Code 58 Transferring to NMF
300-399 Doc Code 58 Transferring to Account 4620
400-499 Doc Code 58 Transferring to Account 6800
500-699 Doc Code 48 Transferring to NMF
700-799 Doc Code 48 Transferring to Account 4620
800-898 Doc Code 48 Transferring to Account 6800
899 Doc Code 48 Reclamation Period Date Expiration
900-999 Doc Code 48 Erroneous Refunds
900-999 Doc Code 58 Child Support Offsets
Document Codes 24 and 38 - NMF Only
100-199 True Tax Class 1 Withholding and Federal Insurance Contribution Act (FICA)
200-299 True Tax Class 2 Individual Income
300-399 True Tax Class 3 Corporation
400-499 True Tax Class 4 Excise
500-549 True Tax Class 5 Estate
550-599 True Tax Class 6 Gift
700-799 True Tax Class 7 Railroad Retirement
800-899 True Tax Class 8 Federal Unemployment Tax Act (FUTA)

Exhibit 3.17.21-4 
Reversal Transaction Codes

Below is a list of the most frequently used transaction codes, along with the transaction codes that are to be used to reverse them.

To Reverse Use
150 291
160 or 166 161
170 or 176 171
180 or 186 181
190 or 196 191
200 201
240 241
270 or 276 271
280 or 286 281
290 291
294 295
300 291
310 311
320 321
340 341
350 351
360 361
430 662
610 612
640 642
650 652
660 662
670 672
678 679
680 682
690 692
694 695
700 702
706 701
710 712
716 712
740 742
760 762
768 765
770 or 776 772
820 822
826 821
836 832
840 or 846 841

Exhibit 3.17.21-5 
Chart for Status Determination

If: And: Then:
Account shows as Status 29   Account should be loaded in previous status.
Account has an open TC 520   Account should be loaded in status 89.
Account has an open TC 530   Account should be loaded in status 53, along with any TDA and fourth notice dates.
Account is in Status 12 There is no previous status Account should be loaded in status 21.
Account is in Status 12 There is a previous status Account should be loaded in previous status, along with any TDA and fourth notice dates.
Account is in Status 21 on TXMOD   Account should be loaded in status 21.
Account is in Status 22, 24, or 26   Account should be loaded in status 22, along with any TDA and fourth notice dates.
Account is in Status 23   Account should be loaded using the previous status, along with any TDA and fourth notice dates.
Account is in Status 60   Prepare a Form 3177 to input the TC 971 AC 063, using the date of the Status 60 on TXMOD. In addition, see below.
Account is in Status 60 Previous status was 22, 24, 26, or 58 Account should be loaded with the date(s) of the status 22, 24, 26, or 58 on the notice screen.

Exhibit 3.17.21-6 
Valid BMF Transaction Codes

Trans Code Section Doc Code MFT Code
Debit (+) Credit (-)      
150   01 51 46, 85 and 86
150   01 51, 52 ALL
(except 13, 46, 61, 85 and 86)
150   02-19 51, 52 ALL
(except 46, 61, 85, and 86)
157   30-33 51, 52 ALL
(except 46, 77 , 78, 85 and 86)
160   01 51, 52 ALL
(except 12, 13 , 46, 85 and 86)
160   02-19 51, 52 ALL
(except 46, 85, and 86)
  161 02-19 51 ALL
(except 46, 85, and 86)
  161 02-19 52 ALL
(except 46, 77, 78, 85 and 86)
166 167 02-19 52 ALL
(except 46, 85 and 86)
170   01-19 52 02, 33, 34, 44
170   01-19 51 02, 05, 33, 34, 44
  171 02-19 51 ALL
(except 07, 46, 77, 78, 85 and 86)
  171 02-19 52 ALL
(except 05, 07, 46, 77, 78, 85 and 86)
176 177 02-19 52 ALL
(except 07, 46, 77, 78, 85 and 86)
180   01 51, 52 01, 03, 09, 10, 11, 16
180   02-19 51, 52 01, 03, 09, 10, 11, 12, 16
  181 02-19 51, 52 ALL
(except 07, 46, 77, 78, 85 and 86)
186 187 02-19 52 ALL
(except 07, 46, 77,78, 85 and 86)
190 191 02-19 51, 52 ALL
196 197 02-19 52 ALL
234   01-19 51, 52 36, 44, 67
  235 02-19 51, 52 ALL
(except 46, 77, 78, 85 and 86)
238 239 02-19 52 ALL
(except 46, 77,, 78, 85 and 86)
240 241 01 51, 52 13
240 241 02-19 51, 52 ALL
240   01 51 46, 85 and 86
246   02-19 52 06, 07
  247 02-19 52 06, 07
270   01 51, 52 ALL
(except 12 and 13)
270   02-19 51, 52 ALL
  271 02-19 51 ALL
(except 78)
  271 02-19 52 ALL
272   30-33 51, 52 ALL
276 277 02-19 52 ALL
280   01 51, 52 ALL
(except 12 and 13)
280   02-19 51, 52 ALL
  281 02-19 51, 52 ALL
286   02-19 52 ALL
290   01 51, 52 ALL
(except 46, 85 and 86)
290 291 02-19 51, 52 ALL
(except 46, 85 and 86)
294   01 51, 52 ALL
(except 12, 13, 46, 77, 78, 85 and 86)
294 295 02-19 51, 52 ALL
(except 46, 77, 78, 85 and 86)
298   01 51, 52 ALL
(except 12, 13, 46, 85 and 86)
298 299 02-19 51, 52 ALL
(except 46, 85 and 86)
300   01 51, 52 ALL
(except 13, 46, 85 and 86)
300 301 02-19 51, 52 ALL
(except 46, 85 and 86)
304   01 51, 52 ALL
(except 12, 13, 46, 77, 78, 85 and 86)
304 305 02-19 51, 52 ALL
(except 46, 77, 78, 85 and 86)
308   01 51, 52 ALL
(except 12, 13, 46, 85 and 86)
308 309 02-19 51, 52 ALL
(except 46, 85 and 86)
320   01 51, 52 ALL
(except 12 and 13 )
320 321 02-19 51, 52 ALL
336 337 02-19 52 ALL
340 341 02-19 51, 52 ALL
340   02-19 51 46, 85 and 86
340 341 30-33 51, 52 ALL
342   30-33 51, 52 ALL
350   01 51, 52 ALL
(except 12, 13, 46, 85 and 86)
350 351 02-19 51, 52 ALL
(except 46, 85 and 86)
360   01 51, 52 ALL
(except 12, 13, 46, 85 and 86)
360   02-19 51, 52 ALL
(except 46, 85 and 86)
  361 02-19 51, 52 ALL
(except 46, 85 and 86)
380   02-19 51, 52 ALL
(except 46, 85 and 86)
380   02-19 51 46, 85 and 86
386   02-19 52 ALL
(except 46, 85 and 86)
388   01 52 ALL
(except 12, 13, 46, 85 and 86)
388 389 02-19 52 ALL
(except 46, 85 and 86)
  400 02-19 51 46, 85 and 86
402 400 02-19 52 ALL
(except 46, 85 and 86)
402   01 51 ALL
(except 12)
402   02-19 51 46, 85 and 86
420   30-33 52 ALL
(except 46, 77, 78, 85 and 86)
  421 30-33 52 ALL
422 423 30-33 52 ALL
(except 46, 77, 78, 85 and 86)
424   30-33 52 ALL
(except 46, 85 and 86)
  431 02-19 52 ALL
(except 46, 77, 78, 85 and 86)
450   01 51, 52 ALL
(except 12, 13, 46, 85 and 86)
450 451 02-19 51, 52 ALL
(except 46, 85 and 86)
460 462 30-33 51, 52 ALL
(except 46, 85 and 86)
470   30-33 51, 52 ALL
(except 46, 85 and 86)
471 472 30-33 51, 52 ALL
(except 46, 85 and 86)
471   30-33 51 46, 85 and 86
473 474 30-33 51, 52 ALL
(except 46, 77, 78, 85 and 86)
475   30-33 52 ALL
(except 46, 77, 78, 85 and 86)
  478 30-33 52 ALL
(except 46, 77, 78, 85 and 86)
480 481 30-33 51, 52 ALL
(except 46, 85 and 86)
482 483 30-33 51, 52 ALL
(except 46, 85 and 86)
488 489 30-33 51, 52 ALL
(except 46, 77, 78, 85 and 86)
520 521 30-33 51, 52 ALL
(except 46, 85 and 86)
522   30-33 51, 52 ALL
(except 46, 85 and 86)
530   30-33 51, 52 ALL
(except 46, 85 and 86)
531 532 30-33 51, 52 ALL
(except 46, 85 and 86)
535 534 02-19 51, 52 ALL
(except 46, 85 and 86)
537   30-33 51 ALL
(except 46, 77, 78, 85 and 86)
537   30-33 52 ALL
(except 46, 85 and 86)
550 560 30-33 51, 52 ALL
(except 46, 85 and 86)
564   30-33 51, 52 ALL
(except 46, 77, 78, 85 and 86)
570 571 30-33 51, 52 ALL
(except 46, 85 and 86)
572   30-33 51, 52 ALL
(except 46, 85 and 86)
582 583 30-33 51, 52 ALL
(except 46, 85 and 86)
590   01 52 ALL
(except 46, 77, 78, 85 and 86)
  590 30-33 51, 52 ALL
(except 46, 77, 78, 85 and 86)
591 592 30-33 51, 52 ALL
(except 46, 77, 78, 85 and 86)
593 594 30-33 51, 52 ALL
(except 46, 77, 78, 85 and 86)
595 596 30-33 51, 52 ALL
(except 46, 77, 78, 85 and 86)
597 598 30-33 51, 52 ALL
(except 46, 77, 78, 85 and 86)
599   30-33 51, 52 ALL
(except 46, 77, 78, 85 and 86)
  600 02-19 51, 52 ALL
(except 46, 85 and 86)
607 606 02-19 52 ALL
(except 46, 85 and 86)
609 608 02-19 52 ALL
(except 46, 85 and 86)
611 610 02-19 51, 52 ALL
(except 46, 85 and 86)
612   02-19 51, 52 ALL
(except 46, 85 and 86)
621 620 02-19 51, 52 ALL
(except 46, 77, 78, 85 and 86)
622   02-19 51, 52 ALL
(except 46, 77, 78, 85 and 86)
  630 20-23 51 46, 85 and 86
*632 630 20-23 51, 52 02, 05, 33, 34
632   20-23 51 46, 85 and 86
*637 636 20-23 52 02, 05, 33, 34
641 640 02-19 51, 52 ALL
(except 46, 85 and 86)
642   02-19 51, 52 ALL
(except 46, 85 and 86)
  650 02-19 51, 52 ALL
(except 02, 33, 46, 77, 78, 85 and 86)
651   02-19 51, 52 ALL
(except 46, 77, 78, 85 and 86)
652   02-19 51, 52 ALL
(except 46, 77, 78, 85 and 86)
661 660 02-19 51, 52 ALL
(except 46, 77, 78, 85 and 86)
662   02-19 51, 52 ALL
(except 46, 77, 78, 85 and 86)
671 670 02-19 51, 52 ALL
(except 46, 85 and 86)
672   02-19 51, 52 ALL
(except 46, 85 and 86)
679 678 02-19 51, 52 ALL
(except 46, 77, 78, 85 and 86)
681 680 02-19 51, 52 ALL
(except 46, 85 and 86)
682   02-19 51, 52 ALL
(except 46, 85 and 86)
691 690 02-19 51, 52 ALL
(except 46, 85 and 86)
692   02-19 51, 52 ALL
(except 46, 85 and 86)
  694 02-19 51 46, 85 and 86
695 694 02-19 51, 52 ALL
(except 46, 85 and 86)
701 700 02-19 51, 52 ALL
(except 46, 85 and 86)
702   02-19 51, 52 ALL
(except 46, 85 and 86)
  706 02-19 52 ALL
(except 46, 85 and 86)
712 710 02-19 51, 52 ALL
(except 46, 77, 78, 85 and 86)
  716 02-19 52 ALL
(except 46, 77, 78, 85 and 86)
721 720 02-19 51 ALL
(except 46, 85 and 86)
721 720 02-19 52 ALL
(except 46, 77, 78, 85 and 86)
722   02-19 51 ALL
(except 46, 85 and 86)
722   02-19 52 ALL
(except 46, 77, 78, 85 and 86)
731 730 02-19 51 ALL
(except 46, 85 and 86)
731 730 02-19 52 ALL
(except 46, 77, 78, 85 and 86)
732   02-19 51 ALL
(except 46, 85 and 86)
732   02-19 52 ALL
(except 46, 77, 78, 85 and 86)
  736 02-19 52 ALL
(except 46, 77, 78, 85 and 86)
  740 02-19 51 ALL
(except 46, 85 and 86)
  740 02-19 52 ALL
(except 46, 77, 78, 85 and 86)
742   02-19 51 ALL
(except 46, 85 and 86)
742   02-19 52 ALL
(except 46, 77, 78, 85 and 86)
  756 02-19 52 ALL
(except 46, 77, 78, 85 and 86)
  760 02-19 51 ALL
(except 46,78, 85 and 86)
  760 02-19 52 ALL
(except 46, 77, 78, 85 and 86)
762   02-19 51 ALL
(except 46, 78, 85 and 86)
762   02-19 52 ALL
(except 46, 77, 78, 85 and 86)
*767 766 02-19 51, 52 ALL
(except 46, 77, 78, 85 and 86)
  770 02-19 51 ALL
  770 02-19 52 ALL
( 77 and 78)
771   02-19 51 ALL
(except 46, 85 and 86)
771   02-19 52 ALL
(except 46, 77, 78, 85 and 86)
772   02-19 51 ALL
772   02-19 52 ALL
(77 and 78)
777 776 02-19 52 ALL
780 781 30-33 51, 52 ALL
(except 46, 85 and 86)
782   30-33 51, 52 ALL
(except 46, 85 and 86))
  788 30-33 51, 52 ALL
(except 46, 85 and 86)
792 790 02-19 51, 52 ALL
(except 46, 85 and 86)
  796 02-19 52 ALL
(except 46, 85 and 86)
802 800 02-19 51, 52 05
807 806 02-19 51, 52 05
820 821 02-19 51, 52 ALL
(except 46, 85 and 86)
  822 02-19 51, 52 ALL
(except 46, 85 and 86)
824   02-19 51, 52 ALL
(except 46, 85 and 86)
826   02-19 52 ALL
(except 46, 77, 78, 85 and 86)
830 832 02-19 51, 52 ALL
(except 46, 77, 78, 85 and 86)
836   02-19 52 ALL
(except 46, 77, 78, 85 and 86)
840 841 02-19 51 ALL
(except 46, 78, 85 and 86)
840 841 02-19 52 ALL
(except 46, 77, 78, 85 and 86)
  842 02-19 51 ALL
(except 46, 78, 85 and 86)
  842 02-19 52 ALL
(except 46, 77, 78, 85 and 86)
843   02-19 51 ALL
(except 46, 85 and 86)
843   02-19 52 ALL
(except 46, 77, 78, 85 and 86)
844   30-33 51 ALL
(except 46, 85 and 86)
844   30-33 52 ALL
(except 46, 77, 78, 85 and 86)
  845 30-33 51, 52 ALL
(except 46, 85 and 86)
846   02-19 52 ALL
(except 46, 85 and 86)
850 851 02-19 51, 52 ALL
(except 46, 85 and 86)
  852 02-19 51 ALL
(except 46, 77, 78, 85 and 86)
  852 02-19 52 ALL
(except 46, 85 and 86)
856   02-19 52 ALL
(except 46, 85 and 86)
912 914 30-33 51, 52 ALL
(except 46, 85 and 86)
930 932 30-33 52 ALL
(except 46, 85 and 86)
940 942 30-33 51, 52 ALL
(except 46, 77, 78, 85 and 86)
946   30-33 52 ALL
(except 46, 77, 78, 85 and 86)
960 961 30-33 51, 52 ALL
(except 46, 85 and 86)
962   30-33 51, 52 ALL
(except 46, 85 and 86)
  976 02-19 51, 52 ALL
(except 46, 85 and 86)
*MFT is not valid for the section.

Exhibit 3.17.21-7 
Valid IMF Transaction Codes

Trans Code Section Doc Code MFT Code
Debit (+) Credit (-)      
150   01 51, 52 30, 31
150   02-19 51, 52 30, 31, 55
160   01 51, 52 30, 31
160 161 02-19 51, 52 30, 31, 55
166 167 02-19 52 30,31,55
170   01 51, 52 30, 31
170 171 02-19 51, 52 30, 31, 55
176 177 02-19 52 30, 31, 55
190 191 02-19 51, 52 30, 31, 55
196 197 02-19 52 30, 31, 55
200 201 02-19 51, 52 30, 31, 55
240 241 02-19 51, 52 30, 31, 55
270   01 51, 52 30, 31
270 271 02-19 51, 52 30, 31, 55
272   30-33 51, 52 30, 31, 55
276 277 02-19 52 30, 31, 55
280   01 51, 52 30, 31
280 281 02-19 51, 52 30, 31, 55
286   02-19 52 30, 31, 55
290   01-19 51, 52 30, 31, 55
  291 02-19 51, 52 30, 31, 55
294   01 51, 52 30, 31
294 295 02-19 51, 52 30, 31, 55
298   01 51, 52 30, 31
298 299 02-19 51, 52 30, 31, 55
300   01 51, 52 30, 31
300 301 02-19 51, 52 30, 31, 55
304   01 51, 52 30, 31
304 305 02-19 51, 52 30, 31, 55
308   01 51, 52 30, 31
308 309 02-19 51, 52 30, 31, 55
310 311 02-19 51, 52 30, 31, 55
320   001 51, 52 30, 31
320 321 02-19 51, 52 30, 31, 55
336 337 02-19 52 30, 31, 55
340 341 02-19 51, 52 30, 31, 55
340 341 30-33 51, 52 30, 31, 55
342   30-33 51, 52 30, 31, 55
350   01 51, 52 30, 31
350 351 02-19 51, 52 30, 31, 55
360   01 51, 52 30, 31
360 361 02-19 51, 52 30, 31, 55
380   02-19 51, 52 30, 31, 55
386   02-19 52 30, 31, 55
388   01 52 30, 31
388 389 02-19 52 30, 31, 55
402 400 02-19 52 30, 31, 55
402   01 51 30, 31, 55
411 410 02-19 51, 52 30, 31, 55
412   02-19 51, 52 30, 31, 55
417 416 02-19 52 30, 31, 55
420* 421* 30-33 52 30, 55
422 423 30-33 52 30, 31, 55
424   30-33 52 30, 55
425   30-33 52 30, 31, 55
  430 01 52 30, 31
  430 02-19 51, 52 30, 55
  431 02-19 52 30, 31, 55
450   01 51, 52 30, 31
450 451 02-19 52 30, 31, 55
460 462 30-33 51, 52 30, 31, 55
470   30-33 51, 52 30, 31, 55
471 472 30-33 51, 52 30, 31, 55
473   30-33 51, 52 30, 31, 55
474 475 30-33 51, 52 30, 55
480 481 30-33 51, 52 30, 31, 55
482 483 30-33 51, 52 30, 31, 55
490 496 30-33 51, 52 30, 31, 55
500 502 30-33 51, 52 30, 31, 55
510 516 30-33 51, 52 30, 31, 55
517   30-33 51, 52 30, 31, 55
520 521 30-33 51, 52 30, 31, 55
522   30-33 51, 52 30, 31, 55
530   30-33 51, 52 30, 31, 55
531 532 30-33 51, 52 30, 31, 55
535 534 02-19 51, 52 30, 31, 55
537   30-33 51, 52 30, 31, 55
540 542 30-33 51, 52 30, 31, 55
550 560 30-33 51, 52 30, 31, 55
564   30-33 51, 52 30, 31, 55
570 571 30-33 51, 52 30, 31, 55
572   30-33 51, 52 30, 31, 55
576 577 02-19 51, 52 30, 31, 55
582 583 30-33 51, 52 30, 31, 55
590   30-33 51, 52 30, 55
591 592 30-33 51, 52 30, 55
593 594 30-33 51, 52 30, 55
595   30-33 51, 52 30, 55
599   30-33 51, 52 30, 55
  600 02-19 51, 52 30, 55
607 606 02-19 52 30, 31, 55
609 608 02-19 52 30, 31, 55
611 610 02-19 51, 52 30, 31, 55
612   02-19 51, 52 30, 31, 55
*632 630 20-23 51, 52 30, 31
*637 636 20-23 52 30, 31
641 640 02-19 51, 52 30, 31, 55
642   02-19 51, 52 30, 31, 55
661 660 02-19 51, 52 30, 31, 55
662   02-19 51, 52 30, 31, 55
667 666 02-19 52 30, 31, 55
671 670 02-19 51, 52 30, 31, 55
672   02-19 51, 52 30, 31, 55
681 680 02-19 51, 52 30, 31, 55
682   02-19 51, 52 30, 31, 55
691 690 02-19 51, 52 30, 31, 55
692 694 02-19 17, 18, 19, 24, 34, 38, 51, 52 30, 31, 55
695   02-19 19, 24, 34, 51, 52 30, 31, 55
701 700 02-19 51, 52 30, 31, 55
702   02-19 51, 52 30, 31, 55
  706 02-19 52 30, 31, 55
712 710 02-19 51, 52 30, 55
  716 02-19 52 30, 55
721 720 02-19 51, 52 30, 31, 55
722   02-19 51, 52 30, 31, 55
731 730 02-19 51, 52 30, 31, 55
732   02-19 51, 52 30, 31, 55
  736 02-19 52 30, 31, 55
742 740 02-19 51, 52 30, 31, 55
762 760 02-19 51, 52 30, 31, 55
765 764 02-19 51, 52 30, 31, 55
767 766 02-19 51, 52 30, 31, 55
  768 02-19 52 30, 31, 55
772 770 02-19 51, 52 30, 31, 55
777 776 02-19 52 30, 31, 55
780 781 30-33 51, 52 30, 31, 55
782   30-33 51, 52 30, 31, 55
783 784 30-33 51, 52 30, 31, 55
  788 30-33 51, 52 30, 31, 55
802 800 02-19 51, 52 30, 31, 55
807 806 02-19 52 30, 31, 55
820 821 02-19 51, 52 30, 31, 55
  822 02-19 51, 52 30, 31, 55
824   02-19 51, 52 30, 31, 55
826   02-19 52 30, 31, 55
*830 832 02-19 51, 52 30, 55
*836   02-19 52 30, 55
840 841 02-19 51, 52 30, 31, 55
843   02-19 51, 52 30, 31, 55
844 845 30-33 51, 52 30, 31, 55
846   02-19 52 30, 31, 55
850 851 02-19 51, 52 30, 31, 55
  852 02-19 51, 52 30, 31, 55
856 859 02-19 52 30, 31, 55
876   02-19 52 30, 31, 55
890 892 02-19 51, 52 30, 31, 55
896   02-19 52 30, 31, 55
912 914 30-33 51, 52 30, 31, 55
915   30-33 52 30, 31, 55
919 917 30-33 51, 52 30, 31, 55
930 932 30-33 52 30, 31, 55
940 942 30-33 51, 52 30, 31, 55
960 961 30-33 51, 52 30, 31, 55
962   30-33 51, 52 30, 31, 55
  976 02-19 51, 52 30, 31, 55
  977 02-19 51, 52 30, 31, 55
*Section 20-23 is not present with MFT-CD 55.

Exhibit 3.17.21-8 
Transaction Code Conversion Table

Transaction Code Convert To
163, 166 160
167 161
176 170
177 171
186 180
196 190
197 191
238 234
239 235
246 240
276 270
277 271
286 280
336 340 or 190 (IRM 3.12.21)
337 341
370 DO NOT ADD
386, 388, 389 380 (MF) or 607 (NMF)
400 DO NOT ADD
402 DO NOT ADD
420, 421 DO NOT ADD
424 DO NOT ADD
570 DO NOT ADD
606 600
666 700
667 820
673 670
706 700
716 710
736 730
756 700
768 764
776 770
777 771
796 790
806 800
807 802
836 830
842, 848 841
846, 849 840
856, 876 850
896 820
897 822

Exhibit 3.17.21-9 
Tax Return Information Chart

Tax Return Number MFT Code Tax Class Valid Tax Periods
11 61 4 196206-198706
11-B 62 4 196206-198006
11-C 63 4 Not before 196206
706GS(T) 77 5 Not before 198612; month must be 12
706GS(D) 78 5 Not before 198612; month must be 12
706/706NA 52 5 Must be 000000
709/709A 51 5 Not before 196112; month must be 12 for periods ending 197012 or earlier and after 198112; month must be 03, 06, 09 or 12 for periods 197103 through 198112.
720 03 4 Not before 196302; month must be 03, 06, 09 or 12
730 64 4 Not before 196206
940 10 8 Not before 196112; month must be 12
940EZ 10 8 Not before 198912; month must be 12
941 01 1 Not before 196203; month must be 03, 06, 09 or 12
942 04 1 Not before 196203; month must be 03, 06, 09 or 12
943 11 1 Not before 196112; month must be 12
944 14 1 Not before 200612; month must be 12
945 16 1 Not before 199412; month must be 12
990 67 4 Not before 197012
990EZ 67 4 Not before 198901
990C 33 3 Not before 196112
990PF 44 4 Not before 197001
990T 34 3 Not before 196112
1040, 1040A 30, 31 2 Not before 196212
1041 05 2 Not before 196112
1041A 36 4 Not before 197012
1042 12 1 Not before 198512; month must be 12
1065 06 2 Not before 196112
1066 07 3 Not before 198712
1120 02 3 Not before 196112
2290 60 4 Not before 195607
4638 58 4 197007-198009
4720 50 4 Not before 197001
1041PF 37 4 197001-198712
5227 37 4 Not before 198812; month must be 12
8038-B 85 3 Not before 200812
8038-CP 46 3 Not before 200901
8038, 8038G, 8038GC, 8038T 46 3 Not before 198412
8038-TC 86 3 Not before 200812
8278 13 3 Not before 198012; month must be 12, except with reference code 613, 643, 644, 650, 655, 656, 657, 661, 676 or 677
8752 15 2 Not before 199012; month must be 12
CT-1 09 7 Not before 196203; month must be 03, 06, 09 or 12 for periods ending before January 1, 1976; month must be 12 for periods ending after December 31, 1975.

Exhibit 3.17.21-10 
Campus Codes

Campus Code
Andover 08
Atlanta 07
Austin 18
Brookhaven 19
Cincinnati 17
Fresno 89
Kansas City 09
Memphis 49
Ogden 29
Philadelphia 28

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