3.17.277  Electronic Payments (Cont. 1)

3.17.277.5 
EFTPS Transmission Files

3.17.277.5.2 
Financial Agent Rejects

3.17.277.5.2.2  (01-01-2012)
Deposit Ticket Rejects

  1. Following is a list of the reject codes for deposit ticket rejects. The financial agent must resubmit the deposit ticket or debit voucher and all associated batches and transactions.

    Reject Code Condition Description
    D 01 Invalid deposit ticket number The Deposit Ticket/Debit Voucher number on the Deposit Ticket Summary Record is not numeric, or the first position of the deposit ticket number is other than 1 - 9, or the first position of the debit voucher number is other than 0. For Federal Payment Levy Program payments, the deposit ticket number must be "C" for payments or "D" for reversals, followed by five numerics. For SSA Levy payments, the deposit tickets are identified with an "E" in the first position of the ticket number which is followed by a five digit number.
    D 02 Duplicate deposit ticket/ debit voucher number The same voucher number from the same financial agent for the same settlement date.
    D 03 Unmatched deposit ticket/ debit voucher number The Deposit Ticket/Debit Voucher number on the Deposit Ticket Summary Record must match the voucher number on all associated Deposit Ticket Detail Records and Batch Header Records.
    D 04 Invalid settlement date The deposit ticket settlement date:
    • Must be a valid YYYYMMDD date.

    • Cannot be a Saturday, Sunday, or legal holiday.

    • Must not be more than ten business days prior to the current system date.

      Exception:

      This check is bypassed for bulk provider emergency payments with Routing Transit Number (RTN) 021030004.

    • Must not be later than the current system date.

    • Must match the settlement date in all associated Batch Header Records.

    D 05 Invalid tax class amounts Sum of the tax class amounts on Deposit Ticket Summary Record does not equal the total Amount on the same record.
    D 06 Unmatched DT summary and detail amounts The total Amount on the Deposit Ticket Summary Record does not equal the sum of the amounts on the associated Deposit Ticket Detail Records.
    D 07 Unmatched batch count The Deposit Ticket Summary Record batch count does not equal the number of associated Deposit Ticket Detail Records.
    D 08 Invalid RTN The Routing Transit Number (RTN) on the Deposit Ticket Summary Record is not valid for the financial agent. The valid RTNs are:
    Bank of America: 061036013, 061036000.
    111000012 (FEDTAX/EFTPS for Federal Agencies) — Payment method must be "9" (government).
    061036084 (RRB Link).
    US Bank (FTCS): 091036164.
    091036177 (Emergency bulk provider).
    RS-PCC Deposit Ticket will have an RTN of 042000437. The deposit ticket will begin with "1" .
    Federal Payment Levy Program: 20180032 - First two positions of EFT number must be "39" .
        SSA Levy Program 28040001 - First three positions of EFT number must be "491" .
    D 09 Invalid Agency Location Code (ALC) Ogden Agency Location Code 20092900.
    D 10 Invalid tax class 9 amount The amount reported as tax class 9 on the Deposit Ticket Summary Record is not equal to the sum of the associated Deposit Ticket Detail Record Amounts for batches with Master File Type 7.

    Note:

    D08 lists the valid Routing Numbers (RTN). The numbers listed for the Federal Payment Levy Program (20180032) and the SSA Levy Program (28040001) are NOT RTNs, they are Agency Location Codes (ALC).

3.17.277.5.2.3  (11-19-2012)
Batch Rejects

  1. Following is a list of batch reject codes. The financial agent must resubmit the batch header and all associated transactions.

    Reject Code Condition Description
    B 01 Invalid batch number The batch number in the Batch Header Record is:
    • Non-numeric.

    • For resubmitted batches, the first 2 positions of the batch number not equal to the financial agent number in the Transmission Header Record.

    • The 3rd position is not equal to the 4th position of the Transmission Header Record transmission date.

    • Positions 4 - 6 not equal to 001 - 366 or 401 - 766.

    B 02 Unmatched resubmitted batch A re-submission of a rejected batch fails to match the voucher number and money amount of a rejected original batch. Unless the original batch was rejected for invalid batch number, the resubmitted batch must also match on batch number.
    B 03 Duplicate batch number The batch number in the Batch Header Record is equal to a batch number that has already been processed.
    B 04 Invalid batch control date The batch control date on the Batch Header Record is not in a valid YYYYMMDD format.
    B 05 Invalid settlement date The settlement date on the Batch Header Record is an earlier date than the payment date on any associated Payment Detail Record.
    B 06 Invalid EFT number The batch is rejected if the EFT number matches the EFT number of any payment that has previously been processed or if any transaction in the batch is other than:
    Position 1 must equal the 2nd position of the Batch Header Record batch number.
    Position 2 must be numeric
    Position 3 must equal 0 - 9
    Positions 4 - 7 must equal the year digit/julian date (or julian date + 400) of the Batch Header settlement date
    Positions 8 - 15 must be numeric
    B 07 Invalid transaction amount The transaction amount on a Payment Detail Record is zero or non-numeric.
    B 08 Invalid transaction indicator The Transaction Indicator is invalid if it is:
    (a) Other than 0, 1, 4, 8, 9, A, B or R.
    (b) Indicator 1, 4, 9, A or B and the reference number is not present.
    (c) Indicator R with the second position of the EFT number other than 1, 3 or 4.
    (d) Included in the same batch with an incompatible indicator. The transaction indicators that may be combined in a batch are:
    • Indicators 1 and 4

    • Indicators 8 and B

    • Indicators 9, A and R

    Exception:

    For re-submission of a rejected batch, transaction indicator 8 may be mixed with any other credits and Transaction Indicator 9 may be mixed with any other debits.

    B 09 Batch out of balance The count of Payment Detail Records in the batch does not equal the batch total count on Batch Trailer Record 1, or the sum of the transaction amounts on the Payment Detail Records does not equal the batch total amount on Batch Trailer Record 2.
    B 10 Invalid Master File type The Master File Type Code on the Batch Header Record is other than 1 (IMF), 2 (BMF), 6 (NMF) or 7 (Miscellaneous).
    B 11 Unmatched batch number The batch number on the Deposit Ticket Detail Record and Batch Header Record does not match.
    B 12 Unmatched item count The item count on the Deposit Ticket Detail Record does not match the batch total count on Batch Trailer Record 1.
    B 13 Unmatched batch amount The amount on the Deposit Ticket Detail Record does not match the batch total amount on Batch Trailer Record 2.
    B 14 Unmatched credit reversal A credit reversal (transaction indicator R) fails to find an un-reversed original payment with a matching EFT number and money amount.
    B 15 Missing DPC EFTPS for Federal Agencies payments without Designated Payment Code 16 or 17; or Federal Payment Levy Program payment without Designated Payment Code 18 or 19.
    B 16 Unmatched offset reversal or payment offset A payment offset fails to find a matching unidentified payment or a reversal offset fails to find a matching unidentified return or credit reversal.
    B 17 Invalid secondary transaction code  
    B 18 Invalid secondary transaction amount  

  2. Rejected batches are established on the control file and suspended, awaiting successful re-submission. See IRM 3.17.277.6.5 for details on the control of rejected batches.

  3. Re-submission of rejected batches must be on a separate transmission that contains no original payment batches or deposit ticket/debit voucher.

3.17.277.5.2.4  (01-01-2008)
Enrollment Rejects

  1. Following is a list of entity validation reject codes. The financial agent submits enrollment files for validation against CFOL. If a reject occurs, the agent must resubmit the file:

    Reject Code Condition Description
    E 01 Invalid record sequence An Entity Validation Header Record is not followed by an Entity Validation Data Record, an Entity Validation Trailer Record is not the last record on the file or any records are of an incorrect length.
    E 02 Invalid FA ID number The Financial Agent ID number in the Entity Validation Header Record is other than 02.
    E 03 Invalid EIN/SSN Indicator The EIN/SSN Indicator in the Entity Validation Header Record is not equal to 1 or 2.
    E 04 Invalid entity count The count in the Entity Validation Trailer Record is not equal to the number of associated Entity Validation Data Records.

3.17.277.5.3  (01-01-2014)
EFT Number

  1. The Treasury financial agent assigns a 15 digit Electronic Funds Transfer (EFT) number. The EFT number is a unique identifier and is used to research payments on the Master File and IDRS. Do not use the Document Locator Number (DLN) to perform research on EFTPS transactions. The EFT number is configured as shown in the following table.

    Position Name Description
    1 FA ID Number 2 - Bank of America
    3 - Federal Payment Levy Program (FPLP)
    4 - SSA Levy Program
    5 - RS-PCC
     
    2 Payment Method 0 - E-file Debit
    1 - ACH Credit
    2 - ACH Debit
    3 - FTCS (Same Day Wire)
    4 - (Reserved)
    5 - Levy
    6 - Credit Card
    7 - Online
    8 - Railroad Retirement Board (RRB)
    9 - Government Payment (EFTPS for Federal Agencies, Federal Payment Levy Program or SSA Levy)
     
    3 Combined Payment Indicator See table in (4) below
     
    4 - 7 Year Digit/Julian Date Year digit plus 001 - 366. If overflow, 401 - 766 may be used. The date that the EFT number was assigned.
     
    8 - 9 Bulk Provider Number See table in (4) below
     
    8 - 15 (10 - 15 for bulk providers) EFT Sequence Number Randomly assigned number

  2. Whenever the combined payment indicator (position 3) is 7, 8 or 9, the first two positions of the sequence number (positions 8 and 9 of the EFT number) are used to identify the bulk provider who transmitted the payments. The financial agent assigns its own set of bulk provider numbers. See Bulk Provider Number in the glossary for a list of assigned codes.

  3. The Tape Edit Processor (TEP) assigns two additional leading digits to denote the Submission Processing Center Code to which makes the EFT number 17 positions for Master File and IDRS research (except command code EFTPS). The current code is "29" for Ogden. Prior to July 1, 2005 the code was "49" for Memphis.

  4. Positions 8 and 9 are specific to the Financial Agent ID Number, Payment Method, and Combined Payment Indicator. The value may have different meanings. Values in Italics are reserved for future use.

    Position 1
    FA ID number
    Position 2 Payment Method Position 3
    Combined Payment Indicator (Input Method)
    Positions 8-9 (10-11 in IDRS EFT Trace Number)
    Bulk Provider Number
    2 0 - e-file 0 - Null 00 - 99
    2 1 - ACH Credit 0 - Other
    2 - Invalid
    3 - Electronic Bill Payment
    4 - Insolvency
    00 - Null
    For Combined Payment Indicator 3:
    01 - Fiserv (previously Checkfree)
    02 - Household (prior to October 2007)
    03 - Reserved
    04 - Reserved
    2 2 - ACH Debit 0 - VRS, Voice/Rollout Operator
    1 - DDIA
    2 - irs.gov
    3 - Personal Computer (Prior to 2008)
    4 - Batch Provider (Prior 2008 - Now "274" )
    5 - Transmitter
    6 - Single Debit
    7, 8, 9 - Bulk Provider
    00 - Null
    For Combined Payment Indicator 1:
    01 - Paper FTD Conversion
    02 - Installment
    03 - Reserved
    04 - Unmatched
    05 - Instant Pay
    06 - 10 reserved
    For Combined Payment Indicator 5:
    01 - 50 Reserved
    For Combined Payment Indicators 7, 8, 9:
    01 - 99 Bulk Provider Number
    2 3 - FTCS (Same Day Wire) 0 - Other
    1 - First payment of a split
    2 - Middle payment of a split
    3 - Last payment of a split
    7, 8, 9 - Bulk Provider
    00 - Null
    For Combined Payment Indicators 7, 8, 9:
    01 - 99 Bulk Provider ID Number
    See IRM 3.17.277.16(13)
    2 5 - Levy 1 - SITLP
    2 - Bank
    3 - Corporate
    4 - AKPFD
    5 - MTLP

    For Combined Payment Indicator 1 (SITLP):
    01 - AL, 02 - AK, 03 - AZ, 04 - AR, 05 - CA, 06 - CO, 07 - CT, 08 - DE, 09 - DC, 10 - FL, 11 - GA, 12 - HI, 13 - ID, 14 - IL, 15 - IN, 16 - IA, 17 - KS, 18 - KY, 19 - LA, 20 - ME, 21 - MD, 22 - MA, 23 - MI, 24 - MN, 25 - MS, 26 - MO, 27 - MT, 28 - NE, 29 - NV, 30 - NH, 31 - NJ, 32 - NM, 33 - NY, 34 - NC, 35 - ND, 36 - OH, 37 - OK, 38 - OR, 39 - PA, 40 - RI, 41 - SC, 42 - SD, 43 - TN, 44 - TX, 45 - UT, 46 - VT, 47 - VA, 48 - WA, 49 - WV, 50 - WI, 51 - WY
    For Combined Payment Indicator 4 (AKPFD):
    02
    For Combined Payment Indicator 5 (MTLP):
    01 - OH-CCA
    02 - OH-RITA
    2 6 - Credit Card 7, 8, 9 - Bulk Provider
    31, 32 - L2G
    59, 60, 61 - OPC
    64, 65 - FYT (File Your Taxes.com)
    70, 71 -WorldPay US, Inc
    2 7 - Online 0 - Single Payment
    1 - IPS
    3 - Private Label
    4 - Batch Provider
    5 - Trusted Partner Interface (TPI)
    00 - Null
    2 8 - RRB Link 0 - Null 00 - Null
    2 9 - Government 1 - FEDTAX/EFTPS for Federal Agencies 00 - Null
    3 9 - Government 1 - Federal Payment Levy Program 00 - Null
    4 9 - Government 1 - SSA Levy 00 - Null
    5 2 - ACH Debit 0 - RSPCC Campus 00 - Campus Discovered Remittance
    01 - PAMC Insolvency, 02 - PAMC Perfect, 03 - PAMC Imperfect, 04 - PAMC Field Office, 05 - BAMC Perfect, 06 - BAMC Imperfect, 07 - MAMC Perfect, 08 - MAMC Imperfect, 09 - BAMC COIC, 10 - MAMC COIC, 11 - ANAMC Perfect, 12 - ANAMC Imperfect, 13 - ATAMC Perfect, 14 - ATAMC Imperfect, 15 , 16, 17 - AUSPC (OVDP), 18 - Bulk KCSPC, 19 - Bulk OSPC
    5 2 - ACH Debit 1 - RS-PCC TAC
    2 - RS-PCC TAC
    3 - RS-PCC TAC
    4 - RS-PCC TAC
    See Table in IRM 3.17.277.5.3.1 below and Exhibit 3.17.277-3.

3.17.277.5.3.1  (01-01-2012)
RS-PCC Taxpayer Assistance Centers

  1. The following table lists the 8th and 9th position of all TACs.

    Positions 1-3 of EFT # TACs
    521 00 - New Haven CT, 01 - Hartford CT, 02 - Newark NJ, 03 - Detroit MI, 04 - Kansas City MO, 05 - Charlotte NC, 06 - Guaynabo PR, 07 - San Antonio TX, 08 - Dallas TX, 09 - Las Vegas NV, 10 - San Francisco CA, 11 - New London CT, 12 - Danbury CT, 13 - Waterbury CT, 14 - Bridgeport CT, 15 - Norwalk CT, 16 - Dover DE, 17 - Wilmington DE, 18 - Boston JFK, 19 - Springfield MA, 20 - Brockton MA, 21 - Stoneham MA, 22 - Fitchburg MA, 23 - Worcester MA, 24 - Hyannis MA, 25 - Quincy MA, 26 - Pittsfield MA, 27 - Augusta ME, 28 - So. Portland ME, 29 - Bangor ME, 30 - Lewiston ME, 31 - Presque Isle ME, 32 - Nashua NH, 33 - Portsmouth NH, 34 - Manchester NH, 35 - Keene NH, 36 - Trenton NJ, 37 - Cherry Hill NJ, 38 - Mountainside NJ, 39 - Edison NJ, 40 - Paterson NJ, 41 - Jersey City NJ, 42 - Mays Landing NJ, 43 - Freehold NJ, 44 - Fairfield NJ, 45 - Paramus NJ, 46 - Parsippany NJ, 47 - Brooklyn NY, 48 - Rego Park NY, 49 - Midtown NY, 50 - Harlem NY, 51 - Albany NY, 52 - Syracuse NY, 53 - Rochester NY, 54 - Buffalo NY, 55 - Hauppauge NY, 56 - Garden City NY, 57 - New York NY, 58 - Bronx NY, 59 - White Plains NY, 60 - Queensbury NY, 61 - Kingston NY, 62 - Binghamton NY, 63 - Utica NY, 64 - Jamestown NY, 65 - Elmira NY, 66 - Riverhead NY, 67 - Staten Island NY, 68 - West Nyack NY, 69 - New Windsor NY, 70 - Poughkeepsie NY, 71 - Philadelphia PA, 72 - Pittsburgh PA, 73 - Horsham PA, 74 - Butler PA, 75 - Warrendale PA, 76 - Washington PA, 77 - Monroeville PA, 78 - Erie PA, 79 - King of Prussia PA, 80 - Media PA, 81 - Scranton PA, 82 - Wilkes-Barre PA, 83 - Williamsport PA, 84 - Bethlehem PA, 85 - Altoona PA, 86 - Johnstown PA, 87 - State College PA, 88 - Harrisburg PA, 89 - Lancaster PA, 90 - Reading PA, 91 - York PA, 92 - Providence RI, 93 - Warwick RI, 94 - Burlington VT, 95 - Montpelier VT, 96 - Rutland VT, 97 - Brattleboro VT, 98 - Anchorage AK, 99 - Fairbanks AK.
    522 00 - Washington DC, 01 - Georgetown DE, 02 - Chicago IL, 03- Springfield IL, 04 - Schiller Park IL, 05 - Orland Park IL, 06 - Decatur IL, 07 - Quincy IL, 08 - Mt. Vernon IL, 09 - Champaign IL, 10 - Galesburg IL, 11 - Peoria IL, 12 - Bloomington IL, 13 - Rockford IL, 14 - Downers Grove IL, 15 - Indianapolis IN, 16 - South Bend IN, 17 - Merrillville IN, 18 - Columbus IN, 19 - Terre Haute IN, 20 - Lafayette IN, 21 - Evansville IN, 22 - Muncie IN, 23 - Fort Wayne IN, 24 - Bloominton IN, 25 - Loiusville KY, 26 - Prestonsburg KY, 27 - Lexington KY, 28 - Owensboro KY, 29 - Hopkinsville KY, 30 - Paducah KY, 31 - Bowling Green KY, 32 - Baltimore MD, 33 - Wheaton MD, 34 - Hagerstown MD, 35 - LaVale MD, 36 -Annapolis MD, 37 - Salisbury MD, 38 - Landover MD, 39 - Frederick MD, 40 - Grand Rapids MI, 41 - Marquette MI, 42 - Flint MI, 43 - Traverse City MI, 44 - Saginaw MI, 45 - Wilmington NC, 46 - Winston-Salem NC, 47 - Greensboro NC, 48 - Durham NC, 49 - Greenville NC, 50 - Raleigh NC, 51 - Hickory NC, 52 - Fayetteville NC, 53 - Asheville NC, 54 - West Chester OH, 55 - Cincinnati OH, 56 - Columbus OH, 57 - Cleveland OH, 58 - Dayton OH, 59 - Akron OH, 60 - Youngstown OH, 61 - Canton OH, 62 - Mansfield OH, 63 - Toledo OH, 64 - Lima OH, 65 - Greenville SC, 66 - Charleston SC, 67 - Myrtle Beach SC, 68 - Columbia SC, 69 - Florence SC, 70 - Richmond VA, 71 - Norfolk VA, 72 - Hampton VA, 73 - Bailey's Crossroads VA, 74 - Roanoke VA, 75 - Fredericksburg VA, 76 - Bristol VA, 77 - Charlottesville VA, 78 - Danville VA, 79 - Staunton VA, 80 - Lynchburg VA, 81 - Milwaukee WI, 82 - Appleton WI, 83 - Green Bay WI, 84 - Rothschild WI, 85 - LaCrosse WI, 86 - Eau Claire WI, 87 - Madison WI, 88 - Charleston WV, 89 - Huntington WV, 90 - Sophia WV, 91 - Bridgeport WV, 92 - Martinsburg WV, 93 - Wheeling WV, 94 - Parkersburg WV, 95 - Lake Havasu City AZ, 96 - Bullhead City AZ, 97 - San Diego CA, 98 - El Monte CA, 99 - Los Angeles CA.
    523 00 - Birmingham AL, 01 - Montgomery AL, 02 - Mobile AL, 03 - Dothan AL, 04 - Florence AL, 05 - Huntsville AL, 06 - Little Rock AR, 07 - Jonesboro AR, 08 - Fayetteville AR, 09 - Ft Smith AR, 10 - Plantation FL, 11 - Tampa FL, 12 - Maitland FL, 13 - Sarasota FL, 14 - West Palm Beach FL, 15 - Ocala FL, 16 - St Petersburg FL, 17 - Jacksonville FL, 18 - Ft Myers FL, 19 - Daytona FL, 20 - Melbourne FL, 21 - Port St. Lucie FL, 22 - Panama City FL, 23 - Pensacola FL, 24 - Lakeland FL, 25 - Gainesville FL, 26 - Tallahassee FL, 27 - Miami FL, 28 - Atlanta GA, 29 - Macon GA, 30 - Columbus GA, 31 - Koger Ctr GA, 32 - Smyrna GA, 33 - Athens GA, 34 - Augusta GA, 35 - Albany GA, 36 - Gainesville GA, 37 - Dalton GA, 38 - Rome GA, 39 - Savannah GA, 40 - Des Moines IA, 41 - Cedar Rapids IA, 42 - Waterloo IA, 43 - Davenport IA, 44 - Fort Dodge IA, 45 - Fairview Heights IL, 46 - Baton Rouge LA, 47 - New Orleans LA, 48 - Monroe LA, 49 - Alexandria LA, 50 - Shreveport LA, 51 - Lafayette LA, 52 - Lake Charles LA, 53 - Houma LA, 54 - St. Paul MN, 55 - Minneapolis MN, 56 - Duluth MN, 57 - St. Cloud MN, 58 - Mankato MN, 59 - Bloomington MN, 60 - Rochester MN, 61 - St. Louis MO, 62 - Earth City MO, 63 - Chesterfield MO, 64 - Cape Girardeau MO, 65 - Independence MO, 66 - St. Joseph MO, 67 - Jefferson City MO, 68 - Joplin MO, 69 - Springfield MO, 70 - Jackson MS, 71 - Clarksdale MS, 72 - Gulfport MS, 73 - Hattiesburg MS, 74 - Tupelo MS, 75 - Columbus MS, 76 - Nashville TN, 77 - Memphis TN, 78 - Chattanooga TN, 79 - Johnson City TN, 80 - Jackson TN, 81 - Knoxville TN, 82 - Fresno CA, 83 - Sacramento CA, 84 - San Jose CA, 85 - Oakland CA, 86 - Santa Ana CA, 87 - San Bernardino CA, 88 - San Marcos CA, 89 - Long Beach CA, 90 - Bakersfield CA, 91 - Modesto CA, 92 - Santa Rosa CA, 93 - Laguna Niguel CA, 94 - Palm Springs CA, 95 - Van Nuys CA, 96 - Santa Barbara CA, 97 - Santa Maria CA, 98 - Camarillo CA, 99 - Visalia CA.
    524 00 - Phoenix AZ, 01 - Tucson AZ, 02 - Mesa AZ, 03 - Glendale AZ, 04 - Flagstaff AZ, 05 - Prescott AZ, 06 - Yuma AZ, 07 - El Centro CA, 08 - Denver CO, 09 - Ft. Collins CO, 10 - Grand Junction CO, 11 - Colorado Springs CO, 12 - Sioux City IA, 13 - Boise ID, 14 - Idaho Falls ID, 15 - Pocatello ID, 16 - Wichita KS, 17 - Overland Park KS, 18 - Topeka KS, 19 - Helena MT, 20 - Kalispell MT, 21 - Missoula MT, 22 - Bozeman MT, 23 - Great Falls MT, 24 - Billings MT, 25 - Fargo ND, 26 - Grand Forks ND, 27 - Bismarck ND, 28 - Minot ND, 29 - Omaha NE, 30 - Scottsbluff NE, 31 - Norfolk NE, 32 - Lincoln NE, 33 - North Platte NE, 34 - Albuquerque NM, 35 - Santa Fe NM, 36 - Roswell NM, 37 - Farmington NM, 38 - Las Cruces NM, 39 - Oklahoma City OK, 40 - Tulsa Ok, 41 - Enid OK, 42 - Lawton OK, 43 - Sioux Falls SD, 44 - Rapid City SD, 45 - Aberdeen SD, 46 - El Paso TX, 47 - Ft. Worth TX, 48 - Houston TX, 49 - Houston NW TX, 50 - Houston Leland TX, 51 - Austin TX, 52 - Harlingen TX, 53 - Farmers Branch TX, 54 - Lubbock TX, 55 - Houston SE TX, 56 - Corpus Christi TX, 57 - Stockton CA, 58 - Texarkana TX, 59 - Longview TX, 60 - Tyler TX, 61 - Abilene TX, 62 - Wichita Falls TX, 63 - Amarillo TX, 64 - Midland TX, 65 - San Angelo TX, 66 - Beaumont TX, 67 - Waco TX, 68 - Salt Lake City UT, 69 - SLC Fed State UT, 70 - Provo UT, 71 - Ogden UT, 72 - Casper WY, 73 - Sheridan WY, 74 - Cheyenne WY, 75 - Salinas CA, 76 - Walnut Creek CA, 77 - Redding CA, 78 - Chico CA, 79 - Honolulu HI, 80 - Hilo HI, 81 - Wailuku HI, 82 - Coeur d'Alene ID, 83 - Reno NV, 84 - Portland OR, 85 - Salem OR, 86 - Bend OR, 87 - Eugene OR, 88 - Medford OR, 89 - Vancouver WA, 90 - Silverdale WA, 91 - Olympia WA, 92 - Everett WA, 93 - Bellevue WA, 94 - Bellingham WA, 95 - Richland WA, 96 - Yakima WA, 97 - Tacoma WA, 98 - Spokane WA, 99 - Seattle WA.

3.17.277.5.4  (01-01-2008)
Transaction Indicators

  1. Transaction Indicators are assigned by the financial agent to distinguish between the different types of transactions. EFTPS also uses the transaction indicator to distinguish between debits and credits, and to assign the correct transaction code.

  2. The EFT Transaction Indicators are shown in the following table. See Exhibit 3.17.277-2. for exceptions.

    Transaction Indicator Meaning Debit or Credit Description
    0 Payment Credit Taxpayer payment, will normally post 6X0 transaction to taxpayer's account
    1 Return, Taxpayer Error Debit Dishonored payment, will normally be processed as a TC 6X1
    4 Return, Non-Taxpayer Error Debit Corrected payment, will normally be processed as a TC 6X2
    8 Unidentified Payment Credit Payment that cannot be connected to a taxpayer by the financial agent. The FA should send an offsetting record.
    9 Unidentified Return Debit Debit that cannot be connected to a taxpayer by the financial agent. The FA should send an offsetting record.
    A Payment Offset Debit Offset to Unidentified payment. EFTPS matches "A" record to "8" , then removes both from active status on the system and control file.
    B Return Offset Credit Offset to Unidentified Return or Credit Reversal. EFTPS matches "B" record to "9" or "R" , then removes both from active status on the system and control file.
    R Credit Reversal Debit Bank error. If reversal is accepted, the record will normally be processed as TC 6X2. If not accepted, the FA must submit a "B" offset record.

3.17.277.5.4.1  (01-01-2009)
Electronic Reject/Offset Mismatch Report, CMS 2

  1. If an 8, 9, A or B record is received without a match, the record is sent to suspense to wait for the offset to arrive, and listed on the Electronic Reject/Offset Mismatch Report (CMS 2). See Exhibit 3.17.277-5.

  2. This report will be e-mailed by the System Administrator weekly (on Friday) to the financial agent at dixie.hare@firstdata.com.

    1. Some records are listed only because of timing. The offset record may have already been initiated for settlement on the next day.

    2. The financial agent must review the list to ensure that an offset record is being generated.

    3. In some cases, a contested dishonored return cannot be offset. See IRM 3.17.277.9.1.1 for procedures.

    4. Cases more than one year old should be referred to Unidentified Remittance File.

  3. Transaction Indicator "8" records should NOT be moved out of suspense for seven calendar days. This allows time for the financial agent to possibly supply offsetting record. See IRM 3.17.277.6.4.3.

3.17.277.5.5  (01-01-2008)
Credit Reversals

  1. Financial institutions or taxpayers may initiate a reversal of an ACH credit or a same day FTCS payment.

    1. If there is an unpostable condition, make the same corrections, if any, to the payment reversal as was made to the original payment.

    2. IRS EFTPS technicians will only provide appropriate research for the Unpostable Unit.

    3. No other manual adjustments should be done by IRS EFTPS technicians.

      Note:

      Refer to IRM 3.17.10.4regarding Deposit Discrepancies.

  2. Credit Reversals are received by the financial agent and matched to the file of original payments. Reversals are automatically approved by the financial agent if:

    1. The reversal finds a payment with the same TIN and money amount,

    2. The matching payment had a settlement date within the five previous banking days, and

    3. The matching payment was not already reversed with a credit reversal.

    4. If more than one matching payment is found, the record with the latest settlement date is selected.

  3. Credit reversals that do not meet the above criteria are disapproved.

    1. A disapproved reversal is sent to IRS as an unidentified return, transaction indicator 9.

    2. The financial agent then initiates a return offset, transaction indicator B.

  4. Approved credit reversals are sent to IRS with:

    1. The same TIN, name control, tax type, tax period, and money amount that was present on the original payment.

    2. The Original Payment Date on the reversal record is set to the payment date of the original payment.

    3. The EFT number of the original payment in the Reference Number field.

    4. Transaction Indicator R.

  5. The IRS EFTPS load and validate program matches the reversal to the original payment by EFT number.

    1. If unable to find the matching record, the money amount is different, or the payment has already been reversed, the batch is rejected back to the financial agent.

    2. If the match is successful and the original payment has already been processed (not in error, suspense, or still being validated), the reversal record is automatically corrected, if necessary, to match the information on the payment, then sent to TEP.

  6. At the time the reversal was validated, if the matching record was in error, suspense, or still being validated, the reversal is sent to unresolved status.

    1. Although the record is assigned to unresolved, it cannot be selected for correction.

    2. When the original payment is corrected, the next TEP will retrieve the reversal record and change the tax information to match the original payment.

    3. If the original payment is deleted, the reversal is also deleted during the TEP.

3.17.277.6  (01-01-2008)
Electronic Payment Control File

  1. The Electronic Payment Control File (EPCF) provides control of electronic payments from the time of receipt from the financial agent until the payments are sent to the appropriate Master File for posting.

  2. Transaction files and deposit ticket records are received simultaneously from the financial agent.

    1. Each deposit consists of up to 9999 batches.

    2. Each batch is expected to be limited to 5,000 transactions, although this is not a systemic requirement.

    3. The batch is the basic unit of control on the Electronic Payment Control File.

3.17.277.6.1  (01-01-2010)
Control File Suspense Accounts

  1. The Daily Trial Balance of Electronic Payment Control File is balanced to each of four IRS EFTPS General Ledger Accounts using the IRS EFTPS Daily Balancing screen.

    Figure 3.17.277-5

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

  2. Balance the control file to the following general ledger accounts:

    Account Number Account Name
    4125 IRS EFTPS Suspense for BMF
    4225 IRS EFTPS Suspense for IMF
    4425 IRS EFTPS Suspense for NMF
    4765 IRS EFTPS Miscellaneous (MISC) Suspense

  3. Account 4765, Miscellaneous Suspense, is used for any payment that is determined to be erroneous (Transaction Indicator 8 or A for credits or 9 or B for debits), in which the financial agent already knows that a reversal will be sent and for "miscellaneous" payments (Master File 7).

    1. Miscellaneous payments are payments not identified as IMF, BMF or NMF by the financial agent, such as user fees or not recognized as valid IMF, BMF or NMF Tax Types in Load and Validate.

    2. Federal Payment Levy Program payments are initially journalized manually into Account 4765 from the IPAC record, without supporting data on the IRS EFTPS Payment Control File. Until the data file is received by EFTPS and the automated journal processed, Account 4765 must be manually reconciled. See IRM 3.17.277.7.

3.17.277.6.1.1  (01-01-2014)
Procedures for Balancing to General Ledger Account using IRS EFTPS Daily Balancing Screen

  1. To access the Daily Trial Balance Screen, highlight and select RESEARCH AND CORRECT EFTPS DATA then highlight and select DAILY TRIAL BALANCE SCREEN.

  2. On the Menu bar, highlight and select either FILE, EDIT, or OPTION. See Figure 3.17.277-6.

    Figure 3.17.277-6

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

  3. FILE choices are -
    Current Date - this activates the option and edit button. REPORT DATE and CYCLE are filled in with the most current information. Select Option to display the general ledger accounts and then select the account.
    Past Date - this option will display the prior date(s).
    Print - this option prints the text on the screen.
    Exit - this option returns you to the RESEARCH AND CORRECT DATA menu.

  4. EDIT choices are -
    COMMIT - you must commit data entries (manual entries made in the MANUAL ADJUSTMENTS or COMMENTS sections of the screen).

  5. OPTION - this selection automatically highlights when you select Current Date or Past Date.
    Choose the account - BMF, IMF, NMF or MISC - you wish to work on. The related account information is displayed. See Figure 3.17.277-7.

    Figure 3.17.277-7

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

    • Section I subtotal is the sum of the previous day balance, CMS 30 DT/DV summary, CMS 24 Reclassification Summary and CMS 22 Trans Release Summary totals.

    • Section II subtotal is the sum of the Batch Control Inventory, Error Inventory and Suspense Inventory on the CMS 29 Daily Posting Summary.

    • The total sum(s) are the same as the subtotals. Section I and Section II are compared. If they do not agree, a pop-up message will display an out of balance condition and the amount of the out of balance. Click OK to cancel the pop-up. See Figure 3.17.277-8.

      Figure 3.17.277-8

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

    • The MANUAL ADJUSTMENTS and COMMENTS sections are provided for data entry. MANUAL ADJUSTMENTS amounts can only be a total of 12 numbers before the decimal. Commas are an option; do not use dollar signs. A minus sign "-" is used for negative amounts (the number will be displayed in brackets). If the number includes cents, use a decimal point (not required for whole numbers). The Section I total is recalculated if data is entered in this section. If an error occurs, a message will appear. See Figure 3.17.277-9.

      Figure 3.17.277-9

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

  6. In the event that manual balancing is needed, utilize the following procedures for each general ledger account to balance each day as follows:

    1. Start with the previous day's balance of the account;

    2. Add the deposit ticket totals;

    3. Subtract the debit voucher totals;

    4. Add or subtract the reclassification totals (add for a credit increase or subtract for a credit decrease);

    5. Subtract the net credit amount from the Trans Release Summary (add if a net debit). Bypass this step for account 4765 and 4425;

    6. The total is the ending balance for the general ledger account that you are balancing, and should equal the sum of the batch control, error, and suspense ending inventories on the Daily Posting Summary.

      Note:

      Currently, IRS EFTPS completes the balancing. Follow the above procedures only if absolutely necessary.

  7. Upon completion of RRACS month-end processing, the RRACS function will provide IRS EFTPS with a copy of the M-Trial (Monthly General Ledger Trial Balance of the IRS EFTPS accounts).

    1. Review the IRS EFTPS general ledger accounts dated the last day of the month to ensure that the IRS EFTPS accounts agree with the M-Trial.

    2. If an out-of-balance condition occurs, immediately notify the RRACS function. The out-of-balance condition should be carried as a reconciled adjustment until the next processing month.

    3. An IRS EFTPS Activity Report will be generated by RRACS and provided to IRS EFTPS technicians on a daily basis. This report will include all automated and any manual journals that appear in each of the IRS EFTPS accounts, i.e., 4125 (BMF), 4225 (IMF), 4425 (NMF) and 4765 (MISC). See Exhibit 3.17.277-30.

    4. The CUR and CUM totals would be the same as the RRACS Report #051 - General Ledger Account Details that is currently provided for each of the four accounts.

3.17.277.6.1.2  (01-01-2008)
Reports Needed for Balancing

  1. The following reports are needed for balancing:

    Report Number Report Name
    CMS 1 Financial Agent Reject Report (may be used if out of balance occurs)
    CMS 22 Trans Release Summary—Daily and Weekly
    CMS 24 Reclassification Summary
    CMS 29 Daily Posting Summary
    CMS 30 Deposit Ticket/Debit Voucher Summary Report

3.17.277.6.1.3  (01-01-2012)
Deposit Tickets/Debit Vouchers, CMS 9

  1. Deposit tickets and debit vouchers are identified as follows:

    1. Bank of America deposit tickets are numbered with a 6, 7, or 8 in the first position and debit vouchers with a 7 or 8 in the second position. Bank of America vouchers have RTNs 061036000 and 071036210 for ACH credits or 061036013 and 071036207 for ACH debits and a 2 in the second position of the associated batch numbers.

    2. FTCS deposit tickets can be identified by Routing Transit Number 091036164.

    3. Bulk-provider same day payments are identified by Routing Transit Number 091036177.

    4. Railroad Retirement Board (RRB) deposit tickets, prepared by US Bank (formerly Firstar) and processed with Routing Transit Number 061036084, are numbered with a 5 in the first position and debit vouchers with a 6 in the second position. EFTPS for Federal Agencies (formerly FEDTAX, which is decommissioned) payments are identified by RTN 111000012.

    5. Federal Payment Levy Program deposit tickets are identified with a "C" in the first position and RTN 20180032. The RTN is actually the Fiscal Service Federal Payment Levy Program agency location code, and the deposit ticket is not reported on CIR.

    6. SSA Levy Program deposit tickets are identified with a "E" in the first position and RTN 28040001. The RTN is actually the Social Security Administration's agency location code, and the deposit ticket is not reported on CIR.

    7. All RS-PCC Deposit Tickets begin with "1" .

  2. All debit vouchers are numbered with a zero in the first position and a number other than zero in the second position. The first position of a deposit ticket number is other than zero. Exception: Debit vouchers from the Federal Payment Levy Program contain a "D" in the first position.

3.17.277.6.1.4  (01-01-2012)
Deposit Ticket/Debit Voucher Summary Report, CMS 30

  1. Provide a copy of the Deposit Ticket/Debit Voucher Summary Report as a check list for the deposit tickets and debit vouchers for the current process date to RRACS. RRACS will use the report to balance daily with CIR. In the event there are missing items, IRS EFTPS in Ogden will contact IRS EFTPS in Atlanta who will create emergency Ad Hoc DT/DV which will be e-mailed/faxed to IRS EFTPS in Ogden and HQ.

3.17.277.6.2  (01-01-2008)
Control Records

  1. The Electronic Payment Control File (EPCF) control balances are based on From and To codes, indicating counts and amounts passing through the control system on the way to Master File. This is an extremely large report and rarely printed.

    From Code To Code Purpose Description
    0 0 Master file change. Generated when financial agent has assigned payment to the wrong Master File or error correction changes tax type to a different Master File. System generated only.
    0 2 From batch control to delete Generated when an offset (transaction indicator A or B) finds a matching Unidentified record, or input from the Manual Delete screen.
    0 3 From batch control to error status Separate control record generated for each payment identified as error by system.
    0 4 From batch control to suspense Generated for each Unidentified, NMF and MISC batch. Also generated from Manual Suspend and Manual Delete for records in batch control status.
    0 5 From batch control to Master File Generated by TEP for all records sent to Master File.
    1 0 From financial agent to batch control Generated to establish control of batches received from the financial agent.
    2 4 From delete to suspense Record created from the Manual Undelete screen to move a deleted item back to suspense on the same day that the record was deleted.
    3 0 From error to batch control Corrected error record. One control record for each corrected error.
    3 4 From error to suspense Error record in which "suspend" option is selected or record selected on Manual Suspend screen.
    4 0 From suspense to batch control Manual control record created from Manual Unsuspend screen to return suspended record for re-validation and processing.
    4 2 From suspense to delete Manual record to delete from suspense using Manual Delete screen or generated deletion of Unidentified batch (trans indicator 8 or 9) when offset is received.
    4 3 From suspense to error Manual record to return erroneous "deletion" to error correction using the Manual Suspense to Error screen.
    9 9 Information record Manual record created from the Manual Remarks screen to provide audit trail information only.

  2. The Electronic Payment Control File maintains the following item count, debit and credit amount balances for each batch:

    Payment Control File From Code
    Batch Control Code 0
    Good Tape Code 5
    Error Code 3
    Suspense Code 4

  3. Every action on the EPCF is created by the posting of a control record with a from and to code.

  4. All control records are output to a Control Record List (CMS 25). See Exhibit 3.17.277-17. This listing is saved to a reports file, but printed only upon request.

  5. See IRM 3.17.277.10.2 for instructions on control file research.

  6. Control records contain the following elements:

    Element Name Length Remarks
    Batch Number 10 Must be present
    Agent Number 2 Must be present on 1–0 record (Present only on the research screen).
    From Code 1 0, 1, 2, 3, 4, 9
    To Code 1 0, 2, 3, 4, 5, 9
    Master File Type 1 1, 2, 6, 7 or blank
    From Master File Type 1 1, 2, 6, 7 or blank. Present only for reclassifications.
    Control Date 9 Generated DD–MON–YYYY date the record was created.
    Item Count 8 Must be present. Zero for 9 - 9 control records.
    Amount 18 Must be present. Zeros for 9 - 9 control records. Stored as signed - for debits, displayed with sign reversed.
    Voucher Number 6 Deposit ticket/debit voucher number. Must be present on 1 - 0 control records.
    EFT number 15 Must be present on all records with from or to code of 3 and on manual control records with count of 1.
    Remarks Text 25 Must be present on manual control records.
    Employee Number 10 Generated into manual control records.
    Sequence Number 10 Generated number indicating the sequence in which records were created for a batch on the control file. (Not shown on CRL or research screen)
    Archived Indicator 1 Used to mark the record for removal from control file.

  7. All generated control records must contain the batch number, from-to code, Master File type, date, item count, amount and sequence number.

3.17.277.6.2.1  (01-01-2008)
Batch Control Record

  1. The batch control record establishes control on the EPCF for each new batch.

  2. Additional required elements

    • From Code (1 = Financial Agent)

    • To Code (0 = Batch Control Record)

    • Deposit ticket or debit voucher number 6 positions

3.17.277.6.2.2  (01-01-2008)
Master File Change Record

  1. If records have been incorrectly identified by Master File, a control record is generated to assign count and amount to the correct file. It is determined during the initial balancing of a transmission that records in a batch have been incorrectly identified by Master File, a control record is generated to assign count and amount to the correct file.

    1. The record may be created during initial validation for records that have been batched incorrectly.

    2. This control record is also generated for records that have been reclassified due to changes from the correction screen.

    3. This control record is always system generated.

  2. Additional required elements:

    • From Code 0

    • To Code 0

    • New Master File type

    • From Master File type

    • Count and amount of change

3.17.277.6.2.3  (01-01-2008)
Good Block Proof Record

  1. As each batch of transactions are cleared to Master File through the TEP, Good Block Proof Records are created as part of the transaction file sent to ECC-MTB. The Good Block Proof Record also posts to the EPCF with the following From and To codes:

    • From code 0

    • To code 5 (good tape)

3.17.277.6.2.4  (01-01-2008)
Error Record

  1. A separate control record is generated for error items within each batch. Repeat ("loop" ) errors create separate control records each time the record is corrected and sent back to error. This control record contains the following:

    • From code 0

    • To code 3 (error)

    • Item count of 1 (IRS EFTPS validates payment records individually and creates a new control record each time the record is sent to error or corrected from error)

    • EFT number

3.17.277.6.2.5  (01-01-2008)
Corrected Error Record

  1. As each error record is corrected and returned to batch control status, an error correction control record is generated with the following:

    • From code 3

    • To code 0

    • Item count of 1

    • EFT number

3.17.277.6.2.6  (01-01-2008)
Suspend Control Record

  1. Suspense status is used for items or batches that are being removed from normal processing to await deletion by Accounting or to await a generated offset from the financial agent.

    1. A suspend control record is generated for each item or batch that is sent to suspense status.

    2. See IRM 3.17.277.9 for procedures on correcting Suspense records or IRM 3.17.277.6.4.1 for deletes.

  2. The following elements must be present for suspended batches:

    • From code 0 (from batch control) or From Code 3 (from error).

    • To code 4 (suspense)

    • EFT number if the item count is 1

  3. Suspended items are included on the New Suspense List and on the IRS EFTPS Age Report until either a generated update or offset record is received from the financial agent or the record is manually deleted or corrected by Accounting.

3.17.277.6.3  (01-01-2008)
Control File Error Codes

  1. The following invalid conditions should be identified by the EPCF and resolved by the Systems Analyst before transactions are sent to the Master File.

    Error Code Description
    1 A duplicate Batch number has been created.
    2 A Good Tape Record, Error Record or Suspense Record attempts to move more items or amount than the current count or amount for that status.
    3 Any Control Record other than a "1 - 0" fails to find a matching batch number.
    4 Any Control Record or change in status which would leave the Control File record with an open count and no amount or a zero count and an amount.
    5 The entire batch control balance (count and amount) is not reduced to zero by posting of generated Good Tape Records (0 - 5) associated with running the TEP. This check does not apply to manual control records.

  2. Many of these conditions are identified immediately and cause the records to be rejected without the control record being created.

  3. Error codes are listed at the top of the Control Record List (CMS 25). See Exhibit 3.17.277-17.

  4. Research the batch on the control file to identify the cause of the error. Manually enter any control records that are necessary to suspend or delete the invalid record or batch.

    1. In some cases it may be necessary to suspend the batch so that the TEP can be completed while the error code is being researched. If a specific transaction is identified as the cause of the error code, the EFT number can be manually deleted. Then the batch can be unsuspended to complete processing.

    2. Remember that any record that is manually deleted must be manually journalized into RRACS. If the transaction represents "real money" , the deleted record must be manually controlled on some other system, such as the Non-Master File or unidentified remittance file.

  5. Some error codes, such as error code "1" for a duplicate resubmitted batch number, require no corrective action.

3.17.277.6.4  (11-19-2012)
Manual Control Records

  1. The IRS EFTPS function has the sole responsibility for the input of manual control records to the Electronic Payment Control File.

  2. Authority to adjust or input manual control records is controlled by the IRS EFTPS user profile, which is approved by the IRS EFTPS Team Manager.

  3. Each manual control record must be carefully documented.

    1. Documentation on the control file must include sufficient information (e.g., EFT Number, DLN, SCCF) to locate the transaction on another system or to locate the offsetting record on IRS EFTPS.

    2. Include necessary information in the "Remarks" field on the manual record or on a supplemental Manual Remarks record.

  4. All manual control records are listed at the top of the Control Record List (CMS 25). See Exhibit 3.17.277-17.

  5. From the IRS EFTPS Main Menu, select Research and Correct EFTPS Data. Then select Control Menu. The Control Menu displays the following options: See Figure 3.17.277-10.

    Figure 3.17.277-10

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

    1. These are the control record options available for manual input.

    2. Each of the Control Menu input screens display the same fields. Depending on the screen selected, some of the fields will require input, some have optional input, some have generated value and some must be blank.

    3. Remember that debit amounts must be signed with a "−" . Credit amounts are not signed. Omit commas and leading zeros. Enter as follows:

    Amount Enter as:
    $1,000.00 credit 1000 or 1000.00
    $1,234.56 debit −1234.56

3.17.277.6.4.1  (11-19-2012)
Manual Deletes

  1. The Manual Delete screen is used to remove records from active status on the control file and the data file. See Figure 3.17.277-11.

    Figure 3.17.277-11

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

  2. The batch number, item count, amount, remarks and from code must be entered. The bottom of the screen shows the cursor field and data that has been entered in the field.

  3. The from code is normally "4" to delete items that are in suspense status. From code "0" may also be used to delete an item in batch control.

    • If from code "0" is used, the count must be 1 and the EFT number and amount must match an open item. A "0 - 2" control record is generated to delete the record.

    • From code "4" may be used to delete single items from suspense or to delete all of the suspense items within the batch.

    • Items in error status must be suspended before they can be deleted.

  4. For single items,

    • The EFT number must be entered and match a record in suspense or batch control status,

    • The item count must be 1 and

    • The amount must match the amount of the record being deleted.

  5. For batch deletes from suspense,

    • The EFT number must be blank and

    • The count and amount must match the total count and amount of the suspense status items within the batch.

  6. A "4 - 2" control record is generated for each Manual Delete record that is processed.

  7. In a rare case in which records for more than one Master File are in the batch being deleted, separate records are created for each Master File.

  8. Follow local procedures to prepare and number Form 3244, Payment Posting Voucher, for processing the transaction to another system. Be sure to include Electronic Payment Indicator "1" and the EFT number on the replacement document.

  9. Use the manual delete screen to remove items from IRS EFTPS that must be controlled to some other file or system, such as the Unidentified Remittance File or Automated Non-Master File.

  10. As IRS EFTPS deletes have no automated interface with RRACS, be sure that the appropriate journal record is prepared for RRACS.

  11. Use the IRS EFTPS Deleted Records List (CMS 3) as a check list for controlling deleted records. See Exhibit 3.17.277-6.

  12. The deleted record list and supporting documentation should be held for 10 years.

3.17.277.6.4.2  (01-01-2008)
Manual Undelete

  1. If you make a mistake and delete a record that should not have been deleted, the Manual Undelete screen can be used to retrieve the record on the same day only.

  2. This screen will return the record to its previous status.

  3. Enter the batch number, amount, remarks and EFT number on the screen and commit. See Figure 3.17.277-12.

    Figure 3.17.277-12
    This image is too large to be displayed in the current screen. Please click the link to view the image.

3.17.277.6.4.3  (01-01-2012)
Manual Suspense to Error

  1. Use the Manual Suspense To Error option to:

    1. Apply suspended Transaction Indicator "0" .

    2. Reverse the decision made by error correction that a record should be deleted. See Figure 3.17.277-13.

    3. Bring a suspend "unidentified" or "offset" record (transaction indicator 8, 9, A or B) to unresolved status. Use this option only when the missing information is known and can be added to the record.

    4. Do not move transaction indicator "8" records out of suspense for seven calendar days. This allows time for a possible offset record. See IRM 3.17.277.5.4.1.

    Figure 3.17.277-13

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

    Note:

    If Manual Suspense to Error is used for a record with transaction indicator "8" or "B" , the transaction indicator is changed to "0" . Transaction indicator "9" or "A" is converted to "4" .

  2. Enter the batch number, money amount, remarks, and EFT number on the screen and commit.

    1. The EFT number must match the number of a record that was suspended.

    2. Item count 1, from code "4" , and to code "3" are generated.

  3. This control record will send the payment transaction back to error status with the same invalid condition that was previously on the record. Advise error correction of your proposed corrective action.

3.17.277.6.4.4  (01-01-2009)
Manual Suspend

  1. Use the Manual Suspend option to remove a batch or single record from active processing and to prevent the record from being passed to the TEP. See Figure 3.17.277-14.

    Figure 3.17.277-14

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

  2. Enter the following fields:

    • Batch number

    • Count - Enter a count of 1 to suspend a single item. Leave the count blank to suspend an entire batch.

    • Amount - must be entered if the count is 1, blank for an entire batch

    • Remarks - Enter any audit trail information.

    • EFT Number - must be entered if the count is 1, blank for an entire batch

  3. The system will generate a record with from-to-code "0 - 4" for items in batch control status and a separate "3 - 4" record for each item in error status.

  4. Use this option to prevent posting of any batch or record that is identified as a balancing error, duplicate record, or other potential balancing problem.

  5. When the problem is resolved, the records will be deleted or unsuspended.

3.17.277.6.4.5  (01-01-2008)
Manual Unsuspend

  1. Use the Manual Unsuspend option to send suspended records back to their previous status. See Figure 3.17.277-15.

    Figure 3.17.277-15

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

    1. Do not use this option to unsuspend records that were suspended by error correction or by initial validation by the IRS EFTPS system.

    2. This option generates a "4 - 0" control record and sends the payment records back for initial validation. If any records were in error, the same error condition will send the records back to error with separate "0 - 3" records.

3.17.277.6.4.6  (01-01-2009)
Manual Remarks

  1. Use the Manual Remarks option to add an addenda record to the control file as an audit trail. See Figure 3.17.277-16.

    Figure 3.17.277-16

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

    1. Enter the batch number. The batch number must match an existing batch on the control file.

    2. Enter the additional audit trail information in the Remarks field.

    3. The from - to code is generated "9 - 9" .

    4. All other fields are blank or zero.

  2. If "1" is entered in the Remarks field, the system automatically fills it with "Unidentified to Error" . The Remarks field contains 25 positions. If more information is needed, use additional Remarks records.

    1. Remarks are listed in at least one current report, CMS 25 Report EFTPS Control Record List. See Exhibit 3.17.277-17.

3.17.277.6.5  (01-01-2009)
Control of Rejected Batches

  1. Each batch of IRS EFTPS transactions that is rejected back to the financial agent is controlled on the Electronic Payment Control File. Control of rejected batches is essential because the deposit ticket has been accepted, and IRS EFTPS would otherwise be out of balance with the RRACS general ledger.

    Exception:

    If the rejected batch contains a zero money amount, the batch is not controlled and a replacement batch is not required.

  2. Each rejected batch is established on the control file with a "1 - 0" control record, for the Master File designated on the record from the financial agent.

    1. If the batch has been rejected because of a duplicate batch number, a pseudo batch number with a leading minus sign "(−)" is assigned. The original batch number is shown in the remarks position on the "1 - 0" control record.

    2. If the original Master File is other than "7" (miscellaneous), a "0 - 0" control record assigns the batch to Master File "7" .

  3. The rejected batch is suspended with a "0 - 4" control record to wait for the corrected batch to be submitted. The remarks field on the "0 - 4" record contains the literal " Rejected Batch" .

    1. Use the Financial Agent Reject Report (CMS 1) to identify and monitor suspended batches that have not been resubmitted. See Exhibit 3.17.277-4.

    2. Do not attempt to manually delete the batch from suspense. The batch will be deleted automatically when the replacement batch is received.

    3. Payments from Rejected Batches will not appear on the New Suspense List (CMS 28) or the EFTPS Age Report (CMS 27) because no transactions are present in the data file. See Exhibit 3.17.277-20 and Exhibit 3.17.277-19, respectively.

    4. If Rejected Batch is shown on last page of CMS 28, notify System Administrator.

  4. Payments in rejected batches are assigned to tax class " 9" .

    1. During initial IRS EFTPS validation, all payments are added by tax class and compared to the classification on the deposit ticket.

    2. Any discrepancies, including differences caused by rejected batches, are included on the EFTPS Reclassification Summary (CMS 24).

    3. On CMS 24, if the Tax Class 9 amounts does NOT match Misc Total a re-class must be done on the RRACS system.

3.17.277.6.5.1  (01-01-2008)
Resubmitted Rejected Batches

  1. When the corrected batch is received, the suspended batch (or pseudo batch) is deleted with a "4 - 2" control record and the replacement batch is established with a "1 - 0" record.

    1. If the replacement batch has a different batch number, the Remarks field of the control file will include the cross reference batch number.

    2. If the replacement batch has the same batch number, both "1 - 0" records will be present on the control file. The second record will be error coded as a duplicate on the Control Record List (CMS 25), but no correction is necessary once it is determined that the original batch was deleted without any transactions being processed.

  2. For each resubmitted batch, the payments are reclassified from tax class "9" to the tax classes of the resubmitted payments. If the resubmitted batch had the same tax class totals as the original batch and was received on the same day, the reclassifications will offset each other and not be shown on the Reclassification Summary (CMS 24).

3.17.277.6.6  (11-19-2012)
Suspending Records Prior to Tape Edit Processor

  1. IRS EFTPS does not provide for deleting records from the TEP or after the TEP is completed. If a large number of erroneous or duplicate payments were included on the TEP, contact Information Technology (IT) to have the system restored to pre-TEP status.

  2. To prevent questionable records from being selected for the TEP and being sent to Master File, use the Manual Suspend option from the Control Menu. See IRM 3.17.277.6.4.4 for procedures.

    1. To suspend an entire batch, enter the batch number and the total count and amount of the batch. Leave the EFT number blank.

    2. To suspend a single record, enter the batch number, EFT number, count of 1, and the amount of the payment record.

    3. In the remarks field, enter the reason for the suspend, plus any cross-reference information, such as the batch number of a duplicate batch.

  3. Once the Manual Suspend record is accepted by IRS EFTPS, all of the records in the batch (or the selected single record), except records that have already gone to TEP, suspense, or delete, are moved to suspense status on the IRS EFTPS data base and on the control file.

  4. To unsuspend the records, use the Manual Unsuspend option, and the records will be returned to their previous status. Records without error conditions will be selected for the next TEP.

  5. See IRM 3.17.277.9 for instructions on working the suspended records.

3.17.277.6.7  (01-01-2008)
Tape Edit Processor (TEP)

  1. The IRS EFTPS TEP converts batches of processed IMF and BMF transactions into the Revenue Receipt transaction record format acceptable to Master File processing.

    1. The TEP selects every IMF and BMF record that is in "resolved" or "awaiting quality review" status (process code "9" or "10" ).

    2. The TEP output file, EFT 1501 is identical in format to the file created by GMF-15-01 in normal IRS center processing.

    3. To ensure consistent reports, the TEP should be run with the same date as the validation and correction activity. That is, if the TEP is run at 2:00 a.m., the date on the TEP posting file should be the previous day's date. The date is set by the computer operator as part of the "Create TEP Posting File" menu option.

  2. It is important that no other activity occur on IRS EFTPS from the time of nightly shutdown until the TEP is completed.

    1. This is necessary so that all of the nightly reports and TEP reports will reflect the same data.

    2. Accounting and Enterprise Operations will establish a schedule for nightly shutdown and TEP that will permit the TEP to be balanced without adversely affecting error correction or the loading and validation of new files from the financial agent.

  3. Balance the Daily Posting Summary (CMS 29) and EFTPS Control Record Summary (CMS 26) to the Trans Release Summary (CMS 22) and Revenue Receipts Control Sheet (CMS 23) prior to releasing the TEP. Never release the TEP to ECC-MTB without approval by Accounting.

  4. The TEP is initiated using an option from the IRS EFTPS main menu based on the operator profile.

3.17.277.6.7.1  (11-19-2012)
Document Locator Number

  1. The DLN is assigned during TEP with the following positions:

    DLN Positions Description
    1 - 2 File Location Code - FLC 81, 82, and 83 for electronic payments processed in ECC-MEM but worked in Ogden.
    3 Tax class
    4 - 5 Document Code 19
    6 - 8 Julian date - Settlement Date. To avoid creating duplicate DLN's the Julian date will increase by 400 when all possible DLN's have been created with the normal Julian date under each FLC..
    9 - 11 Block number - numbers are assigned sequentially, then repeated. The block number does not have to be unique. IRC § 6603 Deposits, formerly known as Cash Bond payments (tax type code ending with "B" ) are assigned block number 990 - 999.
    12 - 13 Serial number - assigned sequentially, then repeated
    14 Year digit - the year of the Julian date

  2. The TEP blocks all payments by Master File type, tax class and settlement date in blocks of 100 or fewer payments for processing by ECC-MEM.

    1. Blocks are not linked to batches. The payment records assigned to a block could have originated in several different batches.

    2. Remember that IRS EFTPS DLNs may not be unique. The EFT number is the unique number used for payment research and audit trails and is included in the revenue receipts record.

3.17.277.6.7.2  (11-19-2012)
TEP Reports

  1. The Trans Release Summary and Revenue Receipts Control Sheet (RRCS) must be included with the tape release file.

  2. The Trans Release Summary (CMS 22) lists total counts and amounts for all Master Files on a single report. See Exhibit 3.17.277-14.

    1. The Daily Trans Release Summary (CMS 22) is automatically sent as part of the TEP file to ECC-MTB. This report is identified for ECC-MTB as file EFT1545.

    2. Send the Weekly Trans Release Summary (CMS 22) to ECC-MTB every Thursday.

  3. The Revenue Receipts Control Sheet (CMS 23) accumulates by tax class the amount of revenues that are being sent to Master File for posting. See Exhibit 3.17.277-15.

    1. This report provides separate debit and credit totals for each tax class for IMF and BMF.

    2. Revenue receipts are accumulated by fiscal year of the settlement date. The range of dates is set by IRS EFTPS, based on the TEP date and the cycle calendar included in the program. The dates are from the beginning of the fiscal year to the last day of the current month. The "Current" field of the report shows the inclusive dates included as current revenue. "Future" revenues have settlement dates later than the "To" date, and "Prior" revenues have dates earlier than the "From" date.

    3. When the last TEP is run for a weekly cycle on Thursday morning, a separate Weekly RRCS accumulates the revenues from all of the TEPs that have been run during the week.

    4. When the weekly RRCS is received, add the daily tax classes and balance the sum of the daily tax classes to the weekly tax classes. Balance the sum of the Daily Total Debit and Daily Total Credit figures. If an imbalance condition exists, notify the IRS EFTPS Systems Administrator immediately. See IRM 3.17.30.9.2.2 and IRM 3.17.30.9.2.3.

  4. The IRS EFTPS cycles are based on a Thursday through Wednesday week. Ensure that any TEP file dated Thursday is not released until after ECC-MTB cycle cutoff time for the previous cycle.

  5. Both the Daily and Weekly Revenue Receipts Control Sheet (CMS 22) are required for balancing by the ECC-MTB Processing Validation Section. The reports are sent to ECC-MTB each week using the File Transfer Protocol (FTP).

  6. The Daily Trans Release Summary (CMS 22) and Revenue Receipts Control Sheet (CMS 23) are programmed to provide cumulative information based on the TEP date. If two or more TEPs are run for the same date, be sure to notify ECC-MTB. The final report for the date must be balanced to sum of the transaction records for all TEPs for the date.

3.17.277.7  (01-01-2011)
Revenue Accounting Procedures

  1. IRS EFTPS creates four types of activity that require Redesign Revenue and Accounting Control System (RRACS) input to the general ledger.

    • Deposit ticket journals

    • Debit voucher journals

    • Deposit reclassification journals

    • TEP journals

  2. IRS EFTPS is designed to provide an automated journal file for daily posting to the RRACS database at the Detroit Computing Center (ECC-DET). RRACS journals may also be prepared manually from printed IRS EFTPS reports. See IRM 3.17.63, Accounting and Data Control — Redesign Revenue Accounting Control System, for additional instructions.

  3. Journals are posted based on the month in which the activity occurred. For month end processing, deposit tickets and debit vouchers with settlement dates in the following month must be journalized separately. If it appears a delay in IRS EFTPS payment processing will go beyond the second business day of the month, contact the HQ analyst regarding the potential of a large Month End Statement of Difference.

  4. RRACS will provide a daily EFTPS Activity Report # 143 to assist in balancing and reconciling the IRS EFTPS accounts.

    1. The report will include all automated and any manual journals that appear in each IRS EFTPS account, i.e., 4125 BMF, 4225 IMF, 4425 NMF and 4765 MISC.

    2. The report will be sorted by Journal Number, Process Date, and the Debits and Credits.

    3. Separate totals - Monthly Debit Amount Current, Monthly Credit Amount Current and Net Monthly Amount Current - will be given for each of the four IRS EFTPS Accounts.

    4. Separate totals - FY Cum Debit Amount, FY Cum Credit Amount and Net FY Amount - will be given for each of the four IRS EFTPS accounts.

    5. The CUR and CUM totals would be the same as the RACS Report 051 - General Ledger Account - that currently provides for each of the four accounts. See Exhibit 3.17.277-30.

3.17.277.7.1  (01-01-2009)
Deposit Ticket Journal

  1. Each deposit ticket sent by IRS EFTPS to RRACS is based on the classification provided by the financial agent.

  2. RRACS uses the Deposit Ticket/Debit Voucher Summary Report (CMS 30) as an index to make sure that all deposit tickets have been received and journalized, and to validate the journal totals.

  3. The automated journal is number 110. If a manual journal is required, prepare a 210 journal from a printed copy of the EFTPS Deposit Ticket to support each journal. The printed deposit ticket lists all of the batch numbers that have been included on the deposit. See Exhibit 3.17.277-9.

    1. Debit the appropriate 2100 tax class accounts or tax class "9" , revenue suspense.

    2. Credit one or more of the RRACS general ledger suspense accounts.

    Account Number Account Name
    4125 IRS EFTPS Suspense for Master File-BMF
    4225 IRS EFTPS Suspense for Master File-IMF
    4425 IRS EFTPS Suspense for NMF
    4765 IRS EFTPS Miscellaneous Suspense

  4. Deposit tickets are sorted by settlement date in the IRS EFTPS system.

  5. The deposit ticket does not identify user fees and non-revenue items. Non-revenue deposit items are classified into account 4765, then reclassified.

  6. Deposit tickets from the Federal Payment Levy and Social Security Administration Levy Programs are journalized to different accounts because the money is received through IPAC, rather than CIR.

    1. When the money is received via IPAC, a manual 580 journal is completed to debit account 2910 and credit account 4765 by a RRACS Data Base Administrator (DBA).

    2. The IRS EFTPS journal 114 debits account 4765 and credits 2910, and debits the account 2100 tax classes and credits the appropriate IRS EFTPS suspense accounts.

    3. RRACS is programmed to recognize the Federal Payment Levy deposit ticket journal record by the Record Code "5" . Normal IRS EFTPS deposit tickets contain record code "1" .

3.17.277.7.2  (01-01-2008)
Debit Voucher Journal

  1. Each IRS EFTPS Debit Voucher contains tax classification information provided by the financial agent.

  2. RRACS uses the Deposit Ticket/Debit Voucher Summary report (CMS 30) as an index to make sure that all debit vouchers have been received and journalized, and to validate the journal totals.

  3. RRACS uses the printed debit voucher as the source for journalization. See Exhibit 3.17.277-10.

  4. The automated journal is number 111. If a manual journal is required, prepare journal 221 to debit the appropriate suspense accounts and credit the 2100 tax class accounts.

  5. For Federal Payment Levy and Social Security Administration Levy Program debit vouchers, a manual journal from the IPAC record debits account 4765 and credits 2910. Then the IRS EFTPS 114 journal debits 2910 and credits 4765, and debits the appropriate IRS EFTPS suspense accounts and credits the 2100 tax classes. The journal record from IRS EFTPS is identified by Record Code "6" .

3.17.277.7.3  (01-01-2010)
Deposit Reclassification Journal

  1. The source document for the automated reclassification journal, number 112, is EFTPS Reclassification Summary (CMS 24). See Exhibit 3.17.277-16. Any payment or debit transaction that can be reclassified by the IRS EFTPS system is included on the EFTPS Reclassification Summary, including the following types of transactions:

    1. Any payment or debit record that was mis-classified by the financial agent.

    2. Any record that was changed to a different tax class or Master File by error correction.

    3. Any record that was changed to a different tax class or Master File as a result of an auto correction during load and validate.

    4. Batches that have been rejected during IRS EFTPS Load and Validate. The payments are reclassified to Master File "7" , until a corrected batch is resubmitted. Because the reclassification program is unable to determine the original Master File, the EFTPS Reclassification Summary will show rejected batches as coming from BMF.

    5. Special fund payments that were classified as tax class "9" , revenue suspense by the financial agent, but were assigned tax type codes that IRS EFTPS is able to further classify. IRS EFTPS assigns a pseudo tax class, which is printed on the Reclassification List. These include:

    Tax Type Code Pseudo Tax Class Description
    68770 P Photocopy fees
    01210 C Conscience Fund
    54321 O Installment Fee (original)
    54323 R Installment Fee (reinstatement)
    54324 E Enrolled Agent Fee

  2. Tax class "9" must equal Master File "7" (Miscellaneous Account 4765). If an imbalance occurs, RRACS should notify IRS EFTPS in Ogden, who will alert Atlanta IRS EFTPS Programmer/HQ analyst as needed. IRS EFTPS in Ogden will provide RRACS with manual journal information.

3.17.277.7.3.1  (01-01-2009)
EFTPS Reclassification Summary

  1. The EFTPS Reclassification Summary (CMS 24) is divided into two parts: See Exhibit 3.17.277-16.

    1. Part 1 is the Tax Class Reclassification, containing the net change in tax classes, as identified by a comparison between the tax type codes and the deposit ticket, and by changes in tax types made by error correction or auto correction.

    2. Part 2 is the Master File Reclassification, based on a comparison between the tax type codes and the Master File in the batch header, plus Master File changes created by auto correction and error correction.

    3. Both parts include a Net Change column that can easily be used to create a reclassification journal.

    4. Verify Tax Class 9 Suspense Total amounts equals Misc Total on the CMS 24. If not, contact RRACS for manual reclassification.

  2. The EFTPS Reclassification List includes detail records with the following information:

    1. Deposit ticket or debit voucher reclassifications list the batch number, EFT number, amount, from and to tax class and tax type code for all items that are identified as tax class "9" , a special fund (alpha tax class), and are identified as "load and validate" .

    2. Auto corrections or error corrections that change the Master File or tax class include the batch number, EFT number, from and to tax class, from and to Master File, from and to tax type and a source of "load and validate" , "resubmitted" or "error correction" .

    3. Batch reclassifications, from a comparison to the batch header (that do not also affect the deposit ticket), contain the batch number, EFT number, from and to Master File and source "batch re-class" .

    4. Batch rejects are listed with the DT/DV number, batch number, to tax class "9" , to Master File "7" and "batch reject" .

    5. Resubmitted batch rejects are listed with the DT/DV number, batch number from tax class "9" and from Master File "7" .

3.17.277.7.3.2  (01-01-2009)
Manual Reclassification

  1. Prepare a manual reclassification journal 250 or 400 for items not included in the reclassification summary. Be sure to document the changes with a manual reclassification list with the EFT numbers used in the reclassification and retain the list or worksheet as permanent documentation for the reclassification journal.

  2. A manual reclassification journal is only necessary for items not included on the Reclassification Summary, if the automated journal fails, or it contains an error.

3.17.277.7.3.3  (11-19-2012)
Out of Balance/Reclassification/Manual Adjustments

  1. If the system is out of balance you will need to manually write the adjustment on CMS 24.

  2. You will need the following:

    1. A copy of each Daily Trial Balance (BMF, IMF, NMF, MISC) which has a manual adjustment,

    2. CMS 1, (Financial Agent Reject Report),

    3. First page of the CMS 24, and

    4. Part II of CMS 24 that lists the rejected batches.

  3. At the bottom right corner of CMS 24, page 1, write DR, the appropriate account #, and the amount for the account(s) that have a bracket around the money amount in the manual adjustment field of the Daily Trial Balance. Write CR, the appropriate account #, and the amount for the accounts that do not have a bracket around the money amount in the manual adjustment field of the Daily Trial Balance. Repeat for each Debit (DR) and Credit (CR).

  4. Using CMS 1 and the DT/DV Number, locate the unresolved batch rejects in Section II of CMS 24. Add the amounts for each tax class in the FROM column and include the totals of each one on the bottom right corner of the CMS 24. Include CR and the RRACS account number for each tax class. See IRM 3.17.277.16(85) for the RRACS account numbers.

  5. Add all DR amounts and subtract all CR amounts. The total should be zero.

3.17.277.7.4  (01-01-2008)
Tape Edit Processor (TEP) Journal

  1. A TEP journal record is prepared for each Master File as IRS EFTPS records are sent to ECC-MTB.

  2. The automated journal is number 113. If a manual journal is required, use the EFTPS Revenue Receipts Control Sheet (CMS 23) to prepare journal 417 for BMF and 418 for IMF.

  3. For the normal credit balance, debit the ECC suspense account and credit the IRS EFTPS suspense account.

    1. For BMF, debit account 4110 and credit 4125.

    2. For IMF, debit 4210 and credit 4225.

  4. If the report has a debit balance, debit and credit accounts are reversed.

3.17.277.8  (01-01-2012)
Error Correction

  1. The correction screens allow the user to view a complete EFT transaction containing invalid elements and to identify and correct the invalid condition(s) causing the error.

  2. The following elements are correctable within an EFT transaction:

    • Taxpayer Identification Number (TIN)

    • Name Control

    • Tax Type Code

    • Tax Period

    • Origination Date

    • Payment Date

    • Original Payment Date

    Note:

    Origination Date, Payment Date, and Original Payment Date can only be corrected if they are in error status.

3.17.277.8.1  (01-01-2008)
Four Types of Payment Validations

  1. Financial agent validation - The financial agent compares the TIN and tax type of the incoming payment to the enrollment database.

    1. If the TIN does not match an enrolled taxpayer, the payment may be rejected back to the taxpayer's financial institution immediately depending on the type of payment.

    2. If the tax type is inconsistent with the enrollment filing requirements or an accepted payment is for a non-enrolled taxpayer, an indicator is generated by the financial agent so that the record will be re-validated on CFOL by IRS.

  2. CFOL validation - Each payment record that is marked as invalid or not enrolled by the financial agent or the TIN has been changed by error correction is validated against CFOL to verify the TIN, name control, and tax type.

    1. Any payment record that is invalid on CFOL is sent to error correction.

    2. CFOL validation is performed by Command Code EFTPA. Command Code EFTPA can only be initiated by the EFTPS program.

  3. Auto correction - The following records are automatically corrected:

    1. For FTD payment types, the tax period is automatically corrected to match a valid year or quarter ending month.

    2. Form 1040-ES, Estimated Tax for Individuals, payments are changed to subsequent payments if the current date is more than 8 months later than the tax period.

    3. Taxlink tax types are corrected to their equivalent IRS EFTPS tax types.

    4. Blank tax types for EIN taxpayers are changed to 94105 (Form 941 FTD).

    5. Form numbers in the tax type code field are converted to the equivalent FTD tax type code.

    Note:

    Auto corrected records are not sent to error correction. However, other types of errors are identified by the IRS EFTPS program prior to the records being auto corrected. While correcting another error, you may notice that a tax period is incorrect. It is not necessary to correct the invalid tax period unless the field is identified as being in error.

  4. IRS EFTPS validity checks include other conditions which cause payments to be sent to error correction described in 3.17.277.8(2).

3.17.277.8.2  (01-01-2008)
Access and Input Procedures

  1. To access the EFT Correction Screen from the Main Menu;

    1. Use the mouse to position the pointer on Research and Correct EFTPS Data and click the left mouse button twice, or

    2. Use the Up and Down arrow keys on the keyboard until Research and Correct EFTPS Data is circled with a dotted line; then press the [ENTER] key.

    See Figure 3.17.277-17.

    Figure 3.17.277-17

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

  2. The Research and Correct EFTPS Data Menu appears.

    1. Use the mouse to position the pointer on EFTPS Correction Screen and click the left mouse button twice, or

    2. Use the Up and Down arrow keys on the keyboard until EFTPS Correction Screen is circled with a dotted line; then press the [ENTER] key.

    See Figure 3.17.277-18.

    Figure 3.17.277-18

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

  3. The EFT Correction Screen appears showing either the EFT Number Prompt or an Assigned Unresolved pop-up window.

3.17.277.8.2.1  (01-01-2012)
EFT Number Prompt

  1. The EFT Number Prompt window allows the user the option of selecting a particular EFT transaction that needs correcting or selecting the next available EFT transaction that requires correction. See top portion of Figure 3.17.277-19.

    1. To select a particular EFT transaction, enter the EFT Number in the text field. Press [ENTER], or

    2. Place the pointer on the [SELECT] button and press the left mouse button once, or

    3. Press the [TAB] key on the keyboard until there is a bold frame around the [SELECT] button; then press the [ENTER] key.

    4. If no records can be found for a specific EFT Number, an information window is displayed on the screen. Acknowledge the message by moving the screen pointer to the [ENTER] button and pressing the left mouse button, or by pressing the [ENTER] key on the keyboard.

    5. To clear or reenter an EFT Number, place the pointer on the [CLEAR] button and press the left mouse button once.

      Figure 3.17.277-19

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

    6. To select the next available EFT transaction, place the pointer on the [SELECT] button and press the left mouse key once, or

    7. Press the keyboard [ENTER] key.

    8. If there are no more records available, an information window is displayed on the screen. Acknowledge the message by moving the screen pointer to the [ENTER] button and pressing the left mouse button, or by pressing the [ENTER] key on the keyboard. See bottom portion of Figure 3.17.277-19.

3.17.277.8.2.2  (01-01-2014)
Assigned Unresolved

  1. The Assigned Unresolved window will always be displayed. To select a previously assigned error record (Assigned Unresolved window only):

    1. Place the pointer on the EFT Number selected and press the left mouse button once, or

    2. Use the [UP] and [DOWN] arrow keys to highlight the EFT Number selected and press [ENTER]. See Figure 3.17.277-20.

      Figure 3.17.277-20

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

  2. The EFT transaction is displayed on the Correction Screen.

    Figure 3.17.277-21

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

    1. The invalid field is designated by a bold frame around the text entry box, a flashing text cursor and highlighted in yellow.

    2. The count of invalid elements for this transaction is displayed at the bottom of the screen.

    3. The previous value of the field to be corrected is shown at the bottom of the window. See Figure 3.17.277-21 (before) and Figure 3.17.277-22 (after).

3.17.277.8.2.3  (11-19-2012)
Correction Entry

  1. Correction Entry (Commit)—To correct a field in error, enter the correction data in the text entry box.

    Figure 3.17.277-22

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

    1. Position the pointer to Edit on the MenuBar; press and hold the left mouse key. The Edit pull down menu opens. Position the pointer on Commit. The word Commit appears in reverse highlight. Release the mouse key. Or;

    2. Press [F3] on the keyboard. See Figure 3.17.277-23.

      Figure 3.17.277-23

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

    3. A question pop up window appears as shown. See Figure 3.17.277-24.

      Figure 3.17.277-24

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

    4. If the correction should be transmitted, position the pointer on the "Yes" button and press the left mouse key or press the [ENTER] key.

    5. If the correction entered is invalid, a pop up window appears with an error message. Reenter the correction data and repeat the steps above.

    6. If the correction should not be transmitted and you would like to return to the correction screen, position the pointer on the Cancel button and press the left mouse key or press the [TAB] key. The Cancel button should have a bold frame. Press the [ENTER] key.

    Note:

    Research IRM references 3.17.277.8.3 through 3.17.277.11 before committing any changes.


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