3.17.277  Electronic Payments (Cont. 2)

3.17.277.8 
Error Correction

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.

3.17.277.8.2.4  (01-01-2012)
No Change

  1. If no change is necessary for an unresolved element, select Edit and Commit, or [F3] Then select "Yes" when the pop-up window asks: "Do you wish to commit record?" .

  2. See Figure 3.17.277-25.

    Figure 3.17.277-25
    This image is too large to be displayed in the current screen. Please click the link to view the image.
  3. If the record contained a CFOL error, it may be necessary to Commit the record a second time.

3.17.277.8.2.5  (01-01-2008)
Resequence Indicator

  1. It may be necessary to delay the posting of the corrected IRS EFTPS transaction due to another transaction pending at Master File, such as a name or TIN change. This indicator is activated when the TIN, Name Control or Type of Tax fields do not match CFOL. See Figure 3.17.277–26.

    Figure 3.17.277-26

    This image is too large to be displayed in the current screen. Please click the link to view the image.
    1. Select "Yes" if the correction must be re-sequenced for two cycles at the Master File to wait for an entity change to post.

    2. Select "No" if no entity change is necessary.

3.17.277.8.2.6  (01-01-2010)
Undo Entry

  1. If correction data was entered inaccurately, the information from ALL text entry boxes can be cleared and returned to their original (error) field values.

    Figure 3.17.277-27

    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 Menu Bar, then press and hold the left mouse key. The Edit pull-down menu opens. Position the pointer on Undo Change. The word Undo appears in reverse highlight. Release the mouse key. Or,

    2. Press the <ALT>–E keys. The Edit pull-down menu opens. Press the "U" key. See Figure 3.17.277-27.

  2. If an incorrect entry has been committed, see IRM 3.17.277.12.8, Retrieve Record to be Reworked for instructions for the manager to retrieve the record.

3.17.277.8.2.7  (01-01-2014)
Abort Entry

  1. If further research needs to be performed before a record can be worked.

    1. Position the pointer to Edit on the Menu Bar, then press and hold the left mouse key. The Edit pull-down menu opens. Position the pointer on Abort. The word Abort appears in reverse highlight. Release the mouse key. Or,

    2. Press the <ALT>–E keys. The Edit pull-down menu opens. Press the "A" key.

    3. Upon execution of the Abort key, the record will appear in the Assigned Unresolved window. See Figure 3.17.277-28

    Note:

    The error record will remain in the unresolved inventory assigned to the employee that performed the Abort command. Only that employee can retrieve and continue work on the error correction record, unless reassigned. See IRM 3.17.277.8.2.2, Assigned Unresolved for instructions on retrieving records from the Assigned Unresolved window.

    Figure 3.17.277-28

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

3.17.277.8.2.8  (01-01-2010)
Suspend Record

  1. Certain situations, such as an item waiting for an offset, require records flagged for error to be removed from the error correction inventory and placed in suspense status on the control file.

  2. From the Edit pull-down menu, select "Suspend" . See Figure 3.17.277-29. Then commit the record.

    Figure 3.17.277-29

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

3.17.277.8.3  (11-19-2012)
Taxpayer Identification Number (TIN)

  1. Description -The TIN is a unique number assigned for identification of a business taxpayer (EIN) or an individual taxpayer (SSN).

  2. Invalid Conditions -The TIN is invalid if:

    • Not equal to nine numeric digits

    • All nines

    • All zeros

    • Does not match a valid TIN on CFOL

  3. Research the invalid condition using IDRS (Integrated Data Retrieval System), RS-PCC, and/or the FTCS database.

  4. If it is necessary to exit IRS EFTPS prior to initiating research:

    1. Position the pointer to Edit on the Menu Bar and open the pull-down options.

    2. Position the pointer on Abort and execute.

  5. The error record will remain in the unresolved inventory assigned to the employee that performed the Abort command.

3.17.277.8.3.1  (01-01-2014)
TIN Research

  1. Research using the IDRS command codes.

    1. Use CC ENMOD to research for possible new EIN or recent EIN changes.

    2. Use CC INOLE or BMFOL/IMFOL to display Master File entity data for specific Taxpayer Identification Number (TIN) residing on the CFOL database.

  2. Research the FTCS database (Single Point) for taxpayer information or information about the bank at which the payment was initiated.

  3. If Single Point is not available, contact the FTCS coordinator at the US Bank on 800-382-0045. The FTCS Coordinator will need the EFT number, TIN, payment amount, and payment settlement date in order to research for the taxpayer's data.

  4. If you are unable to get into Single Point or the current day payment information has not been uploaded, contact Sherri Simmons (primary) at 314-425-1848 or Tina Jaeger (secondary) at 314-425-1812. If Sherri and Tina are unavailable call Commercial Services at 877-224-8070. You will need to provide the EFTPS profile name.

  5. Based on information provided from the FTCS, it may be necessary to contact either the taxpayer or the taxpayer's financial institution.

    1. If sufficient taxpayer information is provided but a discrepancy is still present, contact the taxpayer to secure the correct information. If a telephone number or the taxpayer's identity is not available, contact US Bank Customer Service via a service message to contact the taxpayer's financial institution to secure the correct information.

    2. To send a service message, complete the Service Message Request Form. All fields are required. They include the name of the employee sending the request, their work phone number, the date of the wire, the dollar amount, the TIN, the EFT Number (if available), and a message to the originator (explain what information is needed in this field). Send the completed spreadsheet to: customer.care@usbank.com via secure e-mail.

  6. If additional research is necessary for bulk provider payments, contact the bulk provider. Positions 8 and 9 of the EFT number will identify the bulk provider. See "Bulk Provider Number" in the glossary.

  7. When a valid TIN for the taxpayer has been secured, retrieve the transaction record from the Assigned Unresolved status. Enter the correct EIN/SSN in the TIN element box and commit the entry.

  8. If a record is committed and does not match CFOL, it will return as unresolved and be assigned to the same employee who worked the original unresolved record.

    1. Verify that the information is correct.

    2. If an entity change is required, initiate the change and select "yes" for the resequence indicator.

    3. If an entity change is not required, select "no" to the resequence indicator prompt.

  9. If a valid EIN is not located or needs verification, complete Form 4442, Inquiry Referral, as follows and FAX to Entity:

    Form 4442: Complete blocks:
    Part I
    • One - Employee Name

    • Two - Employee ID Number

    • Four - Location: EFTPS

    • Five - Referring to: Entity

    • Six - Date

    Part II
    • Eight - TP's Name on Return

    • Thirteen - Current Address

    • Fifteen - Form(s): Input all Filing Requirements

    • Twenty Four - TP's Telephone Number(s): if available

    Part III Section B Write: "Request EIN assignment" or "Request EIN verification" (whichever is applicable)

    Note:

    Write along the top of Form 4442 "5 Day Expedite Process" . Entity will FAX the assigned EIN or verification of EIN back to IRS EFTPS within 5 business days.

3.17.277.8.4  (11-19-2012)
Name Control

  1. Description -The Name Control is a four-position element used to validate the taxpayer's name against the TIN.

  2. Invalid Condition -this element is invalid if:

    • The first position not alpha or numeric

    • The second, third or fourth position not an alphabetic, numeric, ampersand, hyphen or blank

    • Intervening blanks between characters

    • Does not match the name control on CFOL for the TIN.

  3. Research this condition using IDRS, RS-PCC, and/or the FTCS database, or contact the Financial Agent.

    1. Position the pointer to Edit on the Menu Bar and open the pull-down options. Position the pointer on Abort and execute or,

    2. Press the <ALT>–E keys. The Edit pull-down menu opens. Press the "A" key.

    Note:

    The error record will remain in the unresolved inventory assigned to the employee that performed the Abort command.

3.17.277.8.4.1  (01-01-2012)
Name Control Research

  1. Research using the IDRS command codes.

    1. Use CC ENMOD to research for possible changes.

    2. Use CC INOLE to display Master File entity data for specific Name Control residing on the CFOL database.

  2. Research the FTCS database for taxpayer information or information about the bank at which the payment was initiated.

  3. If the FTCS database is not available, contact the FTCS coordinator at the US Bank on 1–800–382–0045. The FTCS Coordinator will need the taxpayer's EFT number, TIN, payment amount, and payment settlement date in order to research for the taxpayer's data.

  4. Based on information provided by the FTCS Coordinator, it may be necessary to contact either the taxpayer or the taxpayer's financial institution.

    1. If sufficient taxpayer information is provided but a discrepancy is still present, contact the taxpayer to secure the correct information. If a telephone number or the taxpayer's identity is not available, contact US Bank Customer Service via a service message to contact the taxpayer's financial institution to secure the correct information.

  5. If additional research is necessary for bulk provider payments, contact the bulk provider. Positions 8 and 9 of the EFT number will identify the bulk provider if the "Financial Agent ID number" is a "2" and the "Payment Method" is a "1" , "2" or "6" . See "Bulk Provider Number" in the glossary.

  6. After a Name Control has been secured, research IDRS to verify that the Name Control is valid for the taxpayer. Use CC INOLE or ENMOD to display Master File entity data for specific name control residing on the CFOL database.

  7. When a valid Name Control for the taxpayer has been secured, retrieve the transaction record from the Assigned Unresolved status. Enter the correct Name Control in the Name Control element box and commit the entry.

  8. If a record is committed and it does not match CFOL, it will return as an unresolved. Verify that the information is correct. If an entity change is required, initiate the change and select "yes" for the resequence indicator. If an entity change is not required, select "no" to the resequence indicator prompt.

    Note:

    Once the record has been accessed, it remains assigned to the employee who worked the original error, unless reassigned by a manager.

3.17.277.8.5  (01-01-2008)
Origination Date

  1. Description -The Origination Date is used to identify the date the payment amount was reported to the financial agent by the taxpayer.

  2. Invalid Condition -

    • The Year is other than 0000 - 9999, or

    • The Month is other than JAN - DEC, or

    • The day is not valid for the month, or

    • The date is later than either the current date or payment date, or

    • The date is not in DD–MON–YYYY format.

  3. Correction Procedures:

    1. For ACH debits, enter the Payment Date minus 1 banking day in the Origination Date element box. Do not count holidays and weekends.

    2. For all other payments enter the Payment Date.

3.17.277.8.6  (01-01-2008)
Payment Date

  1. Description -The Payment Date is the date that the taxpayer will be credited with making the deposit.

  2. Invalid Condition -The payment date is invalid if:

    • The date is later than either the current date or settlement date, or

    • The Year is greater than 2053, or

    • The Month is other than JAN - DEC, or

    • The day is not valid for the month, or

    • The date is not in valid DD–MON–YYYY format.

  3. On original validation, the Payment Date cannot be more than 30 days prior to the settlement date or 360 days prior to the current processing date.

  4. Correction Procedures: Determine the correct payment date. Contact the financial agent if necessary.

    1. If the correct payment date is different from the payment date on the unresolved screen, enter the correct payment date in the Payment Date element box and Commit.

    2. If the correct payment date is more than 30 days prior to the settlement date or 360 days prior to the current date, enter and commit the correct payment date.

    3. The response is a warning message that the payment date exceeds the 30 day or 360 day check. If the date is correct, select "Yes" to "Is this Correct?"

    Note:

    For RS-PCC payments, the correct payment date is the date the payment is received by the IRS, not the date on the check. DO NOT change the payment date if the date on the check does not match. If the received date is questionable, the manager or lead should contact an RS-PCC HQ analyst or the processing site for received date confirmation.

3.17.277.8.7  (01-01-2008)
Original Payment Date

  1. Description -The Original Payment Date will be blank, except for the following:

    1. For returned payments (transaction indicator "1" or "4" ), the date must be present and will be sent to Master File as the transaction date. If the date does not match the payment date of the original transaction, the record will unpost.

    2. For credit reversals (transaction indicator "R" ), the date is generated into this field from the payment date of the original transaction.

    3. For e-file debits (payment method "0" ), this date is the payment date requested by the taxpayer whenever the settlement is different from the requested date.

  2. Invalid Conditions -The Original Payment Date is invalid if:

    • The date is not present with transaction indicator "1" or "4" , or

    • The Year is other than 1954 - 2053, or

    • The Month is other than JAN - DEC, or

    • The Day is not valid for the month, or

    • The date is greater than either the current date or payment date, or

    • The date is not in valid DD–MON–YYYY format.

  3. Correction Procedures:

    1. Research the original EFT number on the IRS EFTPS database, if present in the Reference Number field.

    2. Research IDRS to determine the date of the original payment.

    3. If the field is blank on an Indicator "1" or "4" transaction, contact the Financial Agent to request the date. (The financial agent is responsible for providing this date on all reversals.)

    4. Enter the corrected Original Payment Date in the Original Payment Date element box and Commit.

3.17.277.8.8  (01-01-2011)
Tax Type Code

  1. Description -This code denotes the form number of the tax and the transaction code.

  2. Invalid Condition -The Tax Type Code is invalid if it does not match a valid 5 digit BMF or, IMF tax type or if the TIN is not consistent with the tax type.

    1. See Exhibit 3.17.277-1 for a list of the valid Tax Type Codes for each form.

    2. Because of Master File limitations, any IMF tax type code is invalid if the transaction amount is $100 million or greater.

  3. Correction Procedures:

    If Then
    The correct tax type code can be determined from the Form Number Table (Exhibit 3.17.277–1), Enter the code in the Tax Type Code element box and Commit.
    If a valid tax type code is in error due to a mismatch with CFOL and the tax type is 720, 940, 941, 943, 944, 945 or 1042, Ensure tax type code has appropriate suffix per Exhibit 3.17.277-1. Also, review the account to determine if an open account has been established in recent modules. Then, accept even if there is no filing requirement.
    If taxpayer is incorporated and the tax type is 1120, Accept 1120.
    If the tax type code on the correction screen does not match the appropriate filing requirement established on Master File, Review the payment history to identify a tax type and tax period consistent with the payment date and amount.
    If Master File indicates more than one filing requirement and the correct tax type cannot be determined by the payment history, Apply the payment to the current quarter 941 or the tax type selected by taxpayer (if it is a valid tax type).
    If the Master File shows that the payment was intended for a BMF or IMF account, Enter the correct tax type code (and tax period, if necessary) and Commit.
    If an IMF payment is $100 million or more Send the record to suspense, where it will be manually deleted from IRS EFTPS and sent to NMF.
  4. In some instances the tax period may also have to be changed. If necessary, enter the correct tax period in the Tax Period element box. If a change is required for both the Tax Type Code and the Tax Period, enter the corrected data in both element boxes before Committing.

  5. If a record is committed and it does not match CFOL, it will return as an unresolved. Set the Resequence Indicator, if appropriate.

    Note:

    The record will return to the employee who worked the original unresolved.

3.17.277.8.9  (01-01-2012)
Tax Period

  1. The Tax Period is invalid if:

    1. The tax period is greater than the current year/month plus one year, or

    2. The tax period month does not equal the fiscal year month on CFOL and/or the FA database for tax types indicated as "FY Month" in the Valid Months column Exhibit 3.17.277-1 or

    3. The tax period month does not equal one of the designated values for non-FTD tax types with Valid Months as shown in the same exhibit, or

    4. The Master File Type is "6" (Non-Master File Payment) or "7" (Miscellaneous Payment) and the tax period is not in YYYYMM format.

  2. Correction Procedures:

    1. For FTD tax types, the tax period is auto-corrected within IRS EFTPS.

    2. For current year tax periods, change the tax type code to the appropriate FTD tax type. IRS EFTPS will then auto correct the tax period.

    3. For prior year tax periods or non-FTD tax forms, research IDRS using command code BMFOL or other appropriate code for outstanding liabilities or payment history to determine where to apply the payment. If there are no prior liabilities, the tax type code may be changed to the FTD tax type.

    4. For tax type 10406 (Form 1040-ES) if the tax period is changed to a date older than 8 months from the current date, a warning message is a reminder that the tax type will be changed to 10407 (subsequent payment). If this is correct, select "Yes" . If "No" , you will need to make another correction to the record.

3.17.277.8.10  (01-01-2008)
FUTA Payment Amount

  1. Description -Form 940, Federal Unemployment Tax (FUTA) Deposits.

  2. Invalid Condition -The FUTA Payment Amount is sent to error if the amount is equal to or greater than $100,000 except when the payment date is January 26 to February 5, April 25 to May 5, July 26 to August 5 and October 26 to November 5.

  3. Correction Procedures -Research IDRS to determine if the amount is consistent with the taxpayer's Form 940 filing history.

    If Then
    No change is necessary, Retrieve the record and Commit.
    The amount greatly exceeds any previous payment for Form 940 and appears to be consistent with the payment date and amount for another type of tax, Retrieve the record to enter the corrected tax type code and Commit.
    You are unable to determine the intent of the taxpayer, Accept the record and Commit.

3.17.277.8.11  (11-26-2014)
Command Code Research Procedures

  1. Below is a list of IDRS research Command Codes, including their general formats. For additional format information, refer to the Command Code Job-Aids for BMF and IMF. Working in compliance with " one stop processing " , every effort should be made to resolve an error using the Command Codes below.

    1. NAMEB: Use when a taxpayer's EIN is unknown.

    2. NAMEI: Use when the taxpayer's SSN is unknown.

    3. INOLE: Use with definers "T" , "X" , "G" , or "S" as appropriate to find the IMF/BMF Name Control, research SSA Name Controls, research filing requirements on BMF, or verify any entity information.

    4. FINDE: Use to find the business' name and address using EIN.

    5. CFINK: Use to research the Centralized Authorization File (CAF) for information regarding authorizations that taxpayers have given third parties for various tax matters within their accounts.

    6. RFINK: Use to research the Reporting Agent File.

    7. IMFOL: Use to review IMF account data, including posted transactions and adjustments, and entity information.

    8. BMFOL: Use to review BMF account data, including posted transactions and adjustments, entity information, and EFTPS enrollment code.

    9. TXMOD: Use to access specific tax modules which contain pending and posted transactions, and to determine the status of an account.

    10. ENMOD: Use to review pending and posted entity information.

    11. NAMES/NAMEE: Use to search for the correct SSN or EIN by entering the taxpayer's name and zip code.

    12. MFREQ: Use to request a specific entity module or tax module for a taxpayer.

    13. SUMRY: Use to review the summary of an account for a particular TIN.

    14. TRDBV:Use to display the electronically filed tax return and payment information submitted through IRS e-file (Legacy) systems such as Electronic Filing System (ELF).

    15. UPCAS:Program used to request tax module information.

    16. UPDIS:Program used to display all open unpostable cases for a specific sequence number. CC UPDIS must be used prior to CCs UPCAS, UPRES and UPREV.

    17. UPRES:Program used to correct an unpostable case.

    18. UPTIN:Program used to display data for all unpostables that are currently on the GUF data base for a requested TIN.

    19. URINQ: Identifies remittances which are received and cannot be positively identified.

    20. XSINQ: Research remittances that are over 1 year old.

  2. See IRM 2.3.70, IDRS Terminal Inquiries for CC EFTPS, and BMF and IMF Job-Aids for specific details on using the above command codes.

  3. See IRM 3.17.277.10, IRS EFTPS Research for additional IRS EFTPS research capabilities.

3.17.277.8.12  (01-01-2014)
RS-PCC Research Procedures

  1. RS-PCC payments are payments that were processed through the Remittance Strategy for Paper Check Conversion System.

    1. RS-PCC payments are identified by an EFT number beginning with 520, 521, 522, 523 and 524.

    2. The 8th and 9th positions of the EFT number identify a specific Campus or TAC office.

  2. Invalid Elements and Conditions are the same as other payments processed through IRS EFTPS. Refer to the following IRM references for each element.

    1. Taxpayer Identification Number (TIN) - IRM 3.17.277.8.3,

    2. Name Control – IRM 3.17.277.8.4

    3. Payment Date – IRM 3.17.277.8.6

    4. Tax Type Code – IRM 3.17.277.8.8

    5. Tax Period – IRM 3.17.277.8.9

    6. FUTA Payment Amount – IRM 3.17.277.8.10

  3. Research Procedures:

    1. Research RS-PCC errors the same as any other type of error as previously noted in the IRM under each invalid element.

    2. Also, access the RS-PCC system to see an image of the check that was processed, for any information that may be noted on the check before it was imaged.

  4. Correction Procedures:

    1. Review the information from IDRS and the RS-PCC system.

    2. If you are able to determine the correction from this information, input the correct information on the correction screen and commit the correction to Master File.

    3. If you are unable to resolve the invalid element contact the appropriate Campus Support using the RS-PCC contact list. They will provide you with any backup information they received with the check. If you need to contact a TAC office, send the required information to Marlene Sosa at marlene.sosa@irs.gov and Virginia Miller virginia.miller@irs.gov and cc Valerie Jones at valerie.jones@irs.gov.

    4. Requests must be sent using secure E-Mail and include the following information: RPSID, SEID, money amount, date, TIN, name control, EFT number.

    5. The Campuses and TAC offices will fax the additional information within 24 hours of the request.

    6. Once Campus Support or the TAC offices respond to the backup request review the information provided.

    7. Pull the error from the unresolved list and enter the correct element information. Commit the error to Master File

    8. In some instances the TIN is invalid and a valid TIN cannot be located through IDRS research.

    9. For BMF, if a valid EIN cannot be located, complete Form 4442 and fax to Entity. Entity will assign a new EIN to the taxpayer. See IRM 3.17.277.8.3.1, TIN Research.

    10. If the taxpayer is using an invalid SSN and a valid number cannot be located through IDRS research, input a MFTRA U using IDRS.

    11. You should receive the MFTRA U print within 2 days. If the print indicates the SSN belongs to the taxpayer, input a TC 000 on the SSN and apply the payment.

    12. If the MFTRA U print shows a different taxpayer, input a TC 000 on the invalid side and post the payment.

    13. Every effort should be made to process RS-PCC errors within 5 business days. Two additional days are allowed for errors requiring backup information from campus support or TAC offices.

3.17.277.8.12.1  (11-26-2014)
Unidentified Remittance Procedures

  1. If a payment is in error status with the EIN 00-0000001 or SSN 000-00-0001, research the payment on IDRS using the information from RS-PCC to locate the correct taxpayer.

  2. If you are able to locate the correct taxpayer account, update the TIN, Name Control, Tax Type Code, and/or Tax Period as necessary and commit the payment record.

  3. If you are unable to locate the correct taxpayer, contact the campus or TAC that received the payment for copies of any information they may have on the payment.

    1. If you are unable to locate the correct taxpayer, follow instructions in (2) above.

    2. If you are still unable to locate the correct taxpayer, change the TIN to 000000002 and commit the payment. You will have to commit the payment three times in order to push the payment through the system.

    Note:

    This will cause the payment to go to Unpostables. Unpostables will "8" code the payment which will send the payment to Rejects. Rejects will forward the payment to Unidentified. See 3.12.179.20, 3.12.279.48, and 3.12.37.14.24.1.

3.17.277.9  (01-01-2010)
Suspense Inventory

  1. The suspense inventory consists of records that have been identified for removal from IRS EFTPS. The following types of records are included in the suspense inventory:

    1. "Unidentified" payments or reversals (transaction indicators "8" and "9" ) are automatically sent to suspense to await a generated offset (transaction indicator "A" or "B" ). When the reversing record arrives, the two records are both automatically closed off the control file.

    2. Offset records (transaction indicators "A" and "B" ) are systemically sent to suspense if no Unidentified record with the same money amount and FA ID number is present on the system.

    3. Error correction has selected the option "Suspend" , because the record should not be sent to Master File. The payment could be designated for the Unidentified Remittance File, Non-Master File, user fee, etc.

    4. NMF and Miscellaneous items with valid tax type codes are sent directly to Suspense.

  2. All records received in suspense, except those that are cleared on the same day, are included on the daily New Suspense List (CMS 28), which provides detailed information on the record or batch that has been suspended. See Exhibit 3.17.277-20.

3.17.277.9.1  (01-01-2012)
Resolution of Offset and Unidentified Items

  1. "Unidentified" records (transaction indicators "8" and "9" ) should be automatically closed as a result of offsetting records being received from the financial agent. Use the Electronic Reject/Offset Mismatch Report (CMS 2) and the New Suspense List (CMS 28) to ensure that the offsetting records are received timely.

  2. Contact the financial agent for each unidentified ("8" or "9" ) or offset ("A" or "B" ) record that remains in suspense for five workdays.

    1. To expedite the notification process, the Electronic Reject/Offset Mismatch Report should be sent to the financial agents at least once each week.

    2. The financial agent will need to submit a new offsetting record ("8" , "9" , "A" or "B" ) to get the offset record closed, or provide the information necessary to post the transaction to Master File.

3.17.277.9.1.1  (01-01-2008)
Contested Dishonored Returns

  1. For contested dishonored returns, the financial agent is often unable to provide an offsetting transaction.

  2. The only resolution may be to allow the record to post.

    1. Contact the financial agent and research IRS EFTPS to identify the TIN name control, tax type, and tax period of the payment being reversed.

    2. If the information is available to process, use the Manual Suspense to Error option from the control menu.

    3. Then correct the record with the appropriate tax information.

  3. On rare occasions, a contested dishonored return cannot be associated with an original payment or with a taxpayer, and attempts by IRS and the financial agent to obtain information from the originating bank are unsuccessful.

    1. The FA will prepare a request for Fiscal Service to debit the originating bank for an erroneous contested dishonored return.

    2. This request will include the bank's Routing Transit Number, settlement date, EFT number and amount, plus a record of unsuccessful attempts to resolve the issue with the bank. The request is then faxed to the Fiscal Service Tax Collection Division at 202–874–8644.

    3. Fiscal Service will send a notice to the originating bank, advising of an intent to debit the bank for an unauthorized return if the bank has not resolved the case within 45 days.

    4. The bank will be asked to wire an offsetting payment to the Federal Reserve Bank of New York, credited to the Ogden ALC 2009-2900.

    5. If the bank does not submit a payment, Fiscal Service will initiate a charge back to the originating bank, crediting the Ogden ALC.

    6. When the credit is reported to RRACS, use the Manual Delete option to remove the offsetting debit record from IRS EFTPS. Be sure to provide documentation of the offset.

    7. This procedure should be initiated as soon as it is determined that information to identify the original payment or the taxpayer is unavailable, normally within 60 days.

3.17.277.9.2  (11-19-2012)
Resolution of Non Master File Items

  1. Non-Master File (NMF) payments cannot be posted electronically to the taxpayers account. NMF payments are transferred to Cincinnati Submission Processing Center (CSPC).

    1. Research to verify that the payment is NMF before transferring to the CSPC.

    2. For payments, if SUMRY does not identify an NMF account, change the tax type code to a Master File tax type code and post the payment to a Master File tax module.

  2. For each payment that is to be transferred to the CSPC prepare Form 3244 and complete the following:

    • Attach a print of CC's EFTPSE, ENMOD, and TXMOD showing where the payment belongs.

    • Give the information to the lead of the IRS EFTPS team in Ogden to review.

    • The IRS EFTPS lead in Ogden will take over to the lead of RRACS.

    • RRACS will return the item to the IRS EFTPS lead with Form 2158, Credit Transfer Voucher, attached showing the journal number.

    • Place the payment into suspense on the correction screen.

    • Go to the Control Menu and Manually Delete the payment.

    • On the Manual Delete screen, enter the batch number, item count, amount, remarks, from code, and EFT number. Hit F3 to commit the changes. Be sure to print a copy of the screen when prompted.

    • Attach all documentation together and place in the cabinet behind the lead.

  3. NMF payments should be transferred as quickly as possible to prevent erroneous notices from being issued. Guidelines require the credit transfer to be completed within ten work days and the RRACS journal within five work days.

3.17.277.9.3  (03-22-2012)
Controlling the Aged Inventory

  1. The EFTPS Age Report (CMS 27) lists all records or batches that have been open on the control file for more than seven days. See Exhibit 3.17.277-19.

    1. Aged items are listed by Bulk Provider Number, then Financial Agent Number, with the oldest items listed first.

    2. Suspended batches are listed separately without the details on the individual payments.

    3. Every effort should be used to resolve aged items within 8 days.

    4. If an error/unresolved item cannot be resolved within 60 days (90 days for Bulk Provider payments) and all resources (Headquarters, Financial Agent, taxpayer, authorized third party, or other IRS department) have been exhausted, the aged item must be deleted and sent to the Unidentified Remittance File (URF) unless otherwise instructed by Headquarters. See IRM 3.17.277.9.4(3), Deleting Suspense Cases.

    5. Consider the amount of the payment before sending it to URF. High dollar payments (over $100,000) require HQ approval.

  2. Headquarters contacts are:

    1. For Bulk Providers contact Louis Trigg at louis.trigg@irs.gov.

    2. For Financial Agent "02" contact Pamela Plunkitt at pamela.y.plunkitt@irs.gov.

    3. For Financial Agent "03" or "04" contact Sonia Jacob at sonia.e.jacob@irs.gov.

    4. For Financial Agent "05" contact the RS-PCC mailbox at &W&I CAS:SP:ATP:EP:RSPCC.

3.17.277.9.4  (11-19-2012)
Deleting Suspense Cases

  1. Review each suspense record that is to be manually deleted from IRS EFTPS.

  2. The following manual control records may be used to remove items from Suspense:

    If Then
    tThe record should not be deleted and was erroneously suspended by error correction, Input a Manual Suspense to Error record to send the record back to unresolved status.
    The record was manually suspended in error, or the reason for manual suspension is now resolved, Input a Manual Unsuspend record to send the record back to its previous status.
    The record should be removed from IRS EFTPS processing, Input a Manual Delete record.
  3. If the record should be deleted,

    1. Prepare any necessary journal documentation to have the payment established on the Unidentified Remittance File, transferred to NMF in another IRS center, etc.

    2. Input a Manual Delete record with "From Code: 4" to remove the item from IRS EFTPS. In the remarks field of the Manual Delete record, enter any cross reference account or DLN information to show the disposition of the record.

    3. Prepare a separate Manual Delete record for each item to be deleted if the records were suspended one at a time. If the records were suspended as a batch, prepare a single Manual Delete for the entire batch.

    4. If more information is needed to document the delete action than is available in the remarks field, prepare a separate Manual Remarks record.

    5. Prepare the required source document according to local procedures. Be sure to enter the EFT number, along with any account information from the IRS EFTPS record.

    Note:

    For Manual Suspend and Manual Unsuspend procedures please see IRM 3.17.277.6.4.4, Manual Suspend and IRM 3.17.277.6.4.5, Manual Unsuspend.

  4. Manual Suspense to Error records must be input for one record at a time, with the appropriate EFT number.

  5. Manual Unsuspend records should be input for one item at a time if they were suspended one record at a time. Records that were suspended as an entire batch may be unsuspended with a single record.

  6. Records that are being deleted from IRS EFTPS must be carefully controlled to ensure that the proper journals are input to the Revenue Accounting Control System. Each manual deletion requires a journal to one of the general ledger IRS EFTPS suspense accounts.

  7. To ensure that each transaction remains under the control of some system, never delete records from IRS EFTPS until the next action is determined and any necessary documentation is prepared.

    1. Use the Manual Undelete option to recover, on the same day, any item deleted in error.

    2. After the end of the day, any record that has been deleted erroneously can only be re-input through the Distributed Input System/Integrated Submission and Remittance Processing (DIS/ISRP) and Generalized Mainline Framework (GMF) mainline system.

    3. IRS EFTPS does not have the capability of re-inputting or reprocessing deleted records.

  8. Retain the EFTPS Deleted Records List with other audit trail documentation of the deleted records. Print CMS 3 the following day and retain with the audit trail documentation.

3.17.277.10  (01-01-2014)
IRS EFTPS Research

  1. The following resources are available for research:

    1. IRS EFTPS system database - Research of the system payment file and control file is available to all IRS EFTPS users. Ad hoc research of the IRS EFTPS system is available to qualified personnel.

    2. Federal Tax Collection Service database - Procedures for the FTCS same day payment system have been issued by US Bank using SinglePoint.

    3. RS-PCC - Users may research the scanned check image at time of scanning.

  2. Access to FTCS' database must be arranged and authorized by FTCS' security administrator. Access will only be available to the EFTPS Accounting technicians.

3.17.277.10.1  (01-01-2008)
Payment Research from the IRS EFTPS Data Base

  1. To access the Research Request 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.

    3. When the Research and Correct EFTPS Data Menu appears, use the mouse to position the pointer on Research Request Screen and click the left mouse button twice, or use the Up and Down arrow keys on the keyboard until Research Request Screen is circled with a dotted line; then press the [ENTER] key. The response is a blank Research Request screen, with an overlay "Enter Search Parameters" window. See Figure 3.17.277-30.

    Figure 3.17.277-30

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

3.17.277.10.1.1  (11-19-2012)
Research Request Input Parameters

  1. To initiate a research request, enter the required fields on the Search Parameter window. Be sure to press [ENTER] after each field and to initiate the request.

  2. Enter the required information for one of the three research options:

    1. Option 1 - EFT Number, or

    2. Option 2 - Reference Number and payment year, or

      Note:

      Option 2 is not available for bulk provider payments because the same reference number may be used for a large number of payments. This option is available for credit or debit card payments.

    3. Option 3 - TIN, Payment Date and amount.

    See Figure 3.17.277-31.

    Figure 3.17.277-31

    This image is too large to be displayed in the current screen. Please click the link to view the image.
  3. Enter only the Search Parameter fields that are required for your option. Fields are validated as follows:

    1. Location Code - The correct location code is generated, it is not necessary to enter this field.

    2. EFT Number (15 positions)

    3. Reference Number (up to 18 positions) - See definition in Glossary.

    4. Payment Year (4 positions) - The calendar year (YYYY) that the payment was made.

    5. TIN (9 positions) - Numerics without hyphens

    6. Payment Date (11 positions) - Enter in DD-MON-YYYY format.

    7. Amount (up to 16 positions) - Enter the amount as follows:

    Amount Enter As
    Payment for $12,345.00 12345 or 12345.00
    Reversal for $5555.55 –5555.55
  4. If the record is not found, an error message is displayed. See Figure 3.17.277-32.

    Figure 3.17.277-32

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

3.17.277.10.1.2  (01-01-2008)
Research Request Response Screen

  1. If the requested record is found, a completed research request screen is displayed. See Figure 3.17.277-33.

    Figure 3.17.277-33

    This image is too large to be displayed in the current screen. Please click the link to view the image.
  2. If more than one record is found, the number in the upper right corner indicates the count of records and the record currently displayed. Use the arrows to page to other records.

  3. The current status of the record is shown in the "Status" field. The status is identified as:

    1. Processing - The record is currently in load, validate, unresolved or awaiting review or TEP (process code "1" - "10" or "15" ).

    2. TEP - The record has completed IRS EFTPS processing and been sent to Master File for posting (process code "11" ).

    3. Deleted - The record has been removed by an offset record or manual deletion (process code "0" or "13" ).

    4. Suspended - The record is suspended (process code "14" ).

  4. The section on the bottom is audit records.

    1. The Element Type is the number of the specific field on the record that was changed. See Element Type in the glossary.

    2. For element type "6" , the Original Text and Changed Text fields display numbers representing the "before" and "after" process codes. See Process Code in the glossary for a further definition.

    3. For other element types, a specific field was changed, such as the TIN or name control. The Original Text and Changed Text fields display the actual data that was changed.

  5. After a successful research request, select "edit" and "clear" to return to a blank research request screen.

  6. To correct an unsuccessful request, clear the error message, then change the request element and select "enter." A new Research Request Screen (or no match message) will be displayed.

3.17.277.10.1.3  (01-01-2008)
Command Code EFTPS

  1. Command Code EFTPS provides IDRS users who do not have direct access to the IRS EFTPS system with the ability to request immediate research of the IRS EFTPS database.

  2. Command Code EFTPS is used with the following definers:

    1. Definer E is used to request a specific EFT number.

    2. Definer R is used to request a specific reference number (not valid for bulk provider payments other than credit or debit cards).

    3. Definer T is used to request a specific TIN, payment date and amount.

  3. Complete instructions for the use of Command Code EFTPS are contained in IRM 2.3.70, Command Code EFTPS .

  4. Command Code EFTPS should provide real time access to all IRS EFTPS payment records for the current year plus four prior years.

  5. If the settlement date equals the current date, the payment should show on CC EFTPS the following day. However, the specific posting to the tax module may take another two weeks or more.

  6. The payment information should be displayed on IDRS as "pending" within 24 - 48 hours.

  7. If the taxpayer has erroneously indicated the payment is for a previously satisfied module, CC BMFOL/IMFOL or CC TXMOD will show the payment came in with a zero money amount. The payment will continue to roll forward one module per cycle until it locates an unsatisfied module. This is where it will show up.

3.17.277.10.2  (11-19-2012)
Control File Research

  1. To research the Electronic Payment Control File,

    1. Select Research Payment Control File from the Research and Correct EFTPS Data option. The response is a blank Research Payment Control screen. See Figure 3.17.277-34.

      Figure 3.17.277-34

      This image is too large to be displayed in the current screen. Please click the link to view the image.
    2. Enter the 10 - digit batch number of the batch that you wish to research and press Enter to commit. If the number you have entered does not match an existing batch number on the control file, the response is: "Batch Number Not Found. Reenter Batch Number"

  2. If the system finds a batch number on the control file matching the number you have input, all control records for the batch are displayed in the sequence that they were created. See Figure 3.17.277-35.

    Figure 3.17.277-35

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

3.17.277.10.2.1  (01-01-2008)
Control Record Contents

  1. All control records include:

    • From code

    • To Code

    • Control date - system generated date that the control record was created

    • Item count

    • Money amount

    • Master File type (1 = IMF, 2 = BMF, 6 = NMF, 7 = Miscellaneous)

  2. Each control record may include:

    • From Master File type (for reclassifications)

    • EFT number (if item count is 1)

    • Remarks (required for manual control records)

    • Employee number (generated for manual control records) - Use the horizontal scroll bar to see this field

3.17.277.10.2.2  (01-01-2008)
From-To Code Summary

  1. A separate section at the bottom of the screen provides a count and amount summary for each from-to-code combination.

    1. This information can be used to determine the current status of the batch and identify the count and amount of any payments that have not been resolved.

    2. If a large number of control records are present, use the vertical scroll bar to see the summary section at the bottom of the screen.

3.17.277.10.2.3  (01-01-2008)
Control File Balances

  1. To see the current control file balances for the batch, select "View" from the menu bar, then "Balances" from the scroll down menu. The Payment Control Balances window lists IMF, BMF, NMF and MISC plus Total.

    1. Select [Enter] for the total balances. Master Files that have had no activity on the batch are faded on the menu and cannot be selected.

    2. The response is a display of the current batch control, delete, error, suspense and TEP count and amount balances for the batch. See Figure 3.17.277-36.

    Figure 3.17.277-36

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

3.17.277.11  (04-04-2013)
Bulk Provider Procedures

  1. The bulk provider should have completed an IRS authorization form or the equivalent for each client before submitting enrollment or payments through EFTPS. The following are accepted IRS authorization forms. Refer to the IRM reference listed for additional information on each form.

    • Form 8655 - Reporting Agent Authorization. See IRM 21.3.9.3

    • Form 2848 - Power of Attorney. See IRM 21.3.7.5

    • Form 8821 - Tax Information Authorization. See IRM 21.3.7.5

    • Form 9783T, EFTPS Electronic Batch Provider Individual Enrollment Form. See IRM 3.17.277.4.3

    Note:

    With the exception of the Form 9783T, these forms are available from the IRS web site www.irs.gov.

  2. Several specialized payment options enable bulk providers to submit large files of EFTPS payments.

    • Bulk ACH debit

    • Bulk same day payment

    • Catastrophic emergency bulk provider payment

  3. Bulk provider payments are identified by a 7, 8, or 9 in the third position of the EFT number. The EFT number is unique, but the reference number is the same for all payment transactions associated with one transfer of funds.

  4. Credit card or debit processors (service providers) submit payments as bulk providers.

  5. Positions 8 and 9 of the bulk provider payment EFT number will identify the bulk provider who transmitted the payment if the Financial Agent ID number is 2 and the Payment Method is a 1, 2, 3 or 6. See Bulk Provider Number in the glossary for a list of assigned codes and contact phone numbers.

  6. Two other programs are designed for multiple payers.

    1. The batch provider program is designed for payroll processors who make tax deposits for more than two clients. See IRM 3.17.277.11.5, Batch Provider Program.

    2. The single debit program is designed for fiduciaries who make a large volume of payments a few times a year. See IRM 3.17.277.11.6, Single Debit Program.

3.17.277.11.1  (01-01-2014)
Bulk Provider Reports

  1. The Bulk Provider Payment Report, CMS 5, captures detailed information on volumes, errors, auto corrections and unenrolled payments for each bulk provider, plus a summary page. See Exhibit 3.17.277-7

  2. The Financial Agent Bulk Provider Payment Report (IRS 21) provides count and amount payment information for each bulk provider by payment method and form number. See Exhibit 3.17.277-27.

  3. The Enrollment Summary Report (IRS 17) provides information on successful and unsuccessful enrollments for each bulk provider plus a summary page for each type of enrollment: bulk, batch, single debit, paper and Internet. See Exhibit 3.17.277-28 for the summary page.

  4. All of the bulk provider reports have been designed to enable the National Account Managers to assist and evaluate our service bureau stakeholders. The system administrator will provide copies of these reports by e-mail to Scott Mezistrano at scott.mezistrano@irs.gov , and separate copies to other designated headquarters employees.

3.17.277.11.2  (01-01-2008)
Bulk ACH Debit

  1. Each bulk provider is expected to submit electronic payment files to their financial agent the day before the tax due date.

    1. The financial agent receives the file, performs internal balancing and sends an acknowledgment message to the bulk provider.

    2. The financial agent matches the taxpayer information submitted with the bulk file to the file of approved enrollments.

    3. Any payment for a taxpayer who is not enrolled will be removed from the ACH debit transaction and will not be processed, reducing the amount of the debit.

    4. The financial agent initiates a single ACH debit to the account designated by the bulk provider for the sum of the accepted payment records.

    5. The financial agent then sends an acknowledgment file back to the bulk provider with an EFT number for each accepted record and an error code for rejected records.

3.17.277.11.3  (01-01-2012)
Bulk Same Day Payments

  1. A second payment method customized for bulk providers is the bulk same day payment.

  2. Bulk same day payments can only be made for a taxpayer who is authorized to make a same day payment or for any bulk provider who reports a temporary emergency that made the bulk debit unavailable.

  3. Bulk same day payments can be identified by Routing Transit Number 091036177 for Bank of America.

  4. The bulk provider sends a payment detail file to the financial agent on the morning that the payment is due and receives a reference number to be inserted by the bulk provider's financial institution on the FTCS payment wire.

  5. When the payment is made, the financial agent matches the reference number and payment amount to the detail file that was received earlier.

  6. Twice a month (preferably the 1st and the 20th and additionally if necessary), the bulk providers should be notified of the unresolved payments that IRS EFTPS accounting technicians have not been able to apply. A Structured Query Report can be generated from the Reports Generator Menu for this purpose. This report should show the EFT number, TIN, Amount, Payment Date, and Employee Number. Once generated, the Structured Query Report should be faxed to the applicable Bulk Provider. Bulk Providers should respond back via fax and/or secure e-mail with a spreadsheet or screen prints of the name, address, contact name, and phone number.

  7. On September 17, 2007, Provisional I-EIN was replaced with Mod IEIN which is "real-time" . See IRM 21.7.13.3.4(1), Internet EIN Applications for additional information.

3.17.277.11.4  (01-01-2008)
Catastrophic Emergency Bulk Provider Payments

  1. A bulk provider who reports a "catastrophic emergency " may be permitted to submit a same day payment wire without a payment detail file.

  2. The bulk provider, IRS and the financial agent will follow these steps to complete a catastrophic emergency payment:

    1. The bulk provider calls their financial agent to report the emergency and get a 5 digit disaster number "E" followed by four numerics.

    2. The bulk provider initiates a wire transfer to US Bank using the normal bulk same day payment procedures which is credited to ALC 20092900. The disaster number is included on the FTCS transfer.

    3. The bulk provider faxes signed documentation of the emergency with the settlement date and amount to Fiscal Service, IRS headquarters and the Ogden Accounting Branch.

    4. Once the file of supporting payment information is completed, the bulk provider sends the detail file to the financial agent using same day bulk provider procedures with the disaster number as a reference. The payment detail file must match the amount of the emergency deposit, or the file will be rejected back to the bulk provider. The financial agent will then transmit the payment records to ECC-Memphis with the original settlement date.

    5. IRS load and validate processing is the same as for a normal file, except that the reject check for an old settlement date is bypassed.

3.17.277.11.5  (01-01-2008)
Batch Provider Program

  1. The batch provider program is designed for smaller payroll processors to enroll their clients and make multiple payments with a single transmission.

  2. Unlike bulk provider payments, each batch provider payment is associated with a separate ACH transaction. The batch provider submits an electronic file of separate payment records which may debit a single account, or may debit each taxpayers account.

  3. Batch provider payments are identified by an EFT number beginning with "224" .

3.17.277.11.6  (11-19-2012)
Single Debit Program

  1. The EFTPS Single Debit program combines features of the bulk and batch provider programs. It is available to fiduciary banks, payroll processors, tax practitioners, and similar entities. It is also available to states participating in the State Income Tax Levy Program (SITLP).

    1. Single debit filers submit a large volume of enrollment or payment records on a "flat" file, avoiding the expense of using an EDI system.

    2. Up to 1000 payment records may be combined into a single ACH debit to one account.

    3. SITLP payments are identified by an EFT number beginning with "251" . All other single debit payments are identified by an EFT number beginning with "226" . See IRM 3.17.277.5.3, EFT Number.

    4. For more information about SITLP, see IRM 3.17.277.1.4.11, State Levy Programs.

3.17.277.11.7  (11-19-2012)
Trusted Partnership Interface (TPI)

  1. Trusted Partner Interface (TPI) affords financial institutions the capability to utilize EFTPS functionality within their existing online banking software by integrating TPI XML (Extensible Markup Language) schema into their program.

  2. Trusted Partner Interface (TPI) notifies EFTPS when payments are accepted and processed, then returns an Electronic Funds Transfer (EFT) Number. Funds received for TPI are transmitted directly to Treasury via Automated Clearing House (ACH) debit transaction.

  3. Providers requesting additional information should be referred to IRS EFTPS HQ Analyst Louis Trigg at 202-283-0440, louis.trigg@irs.gov, or Fiscal Service contact Phillis Suggs-Thomas at 202-874-4089, phillis.suggs-thomas@fms.treas.gov.

  4. TPI payments are identified by an EFT number beginning with "275" .

3.17.277.12  (01-01-2008)
Supervisor Duties

  1. Supervisory responsibilities associated with IRS EFTPS include the following:

    • Monitor system inventories

    • Reassign work, when necessary

    • Review new employees' work

    • Research the current status of EFT transactions

    • Review all changes to both TIN and name control

    • Maintain Operator Profiles

    • Monitor Unauthorized Access

    • Retrieve records to be reworked

  2. These supervisory functions are performed by the IRS EFTPS operational supervisor or by persons designated by that supervisor.

3.17.277.12.1  (01-01-2008)
Monitor System Inventories

  1. IRS EFTPS provides two primary tools for managers to monitor system inventories.

    • Managers can review a list of all unresolved records.

    • The Manager Transaction Status option provides an immediate inventory count for the different process codes.

3.17.277.12.1.1  (01-01-2008)
Unresolved List

  1. To receive a list of unresolved errors from the IRS EFTPS Main Menu,

    1. Select Research and Correct EFTPS Data.

    2. From the Research and Correct EFTPS Data Menu, select Manager's Screen. See Figure 3.17.277-37.

      Figure 3.17.277-37

      This image is too large to be displayed in the current screen. Please click the link to view the image.
    3. Position the screen pointer to Options on the Menubar; press and hold the left mouse key. The Options pull-down menu opens, as displayed in Figure 3.17.277–38. Position the screen pointer on List Unresolved. Release the left mouse key.

      Or, press <Alt>–O. The EFTPS screen appears as below. See Figure 3.17.277-38. Then, press U.

    Figure 3.17.277-38

    This image is too large to be displayed in the current screen. Please click the link to view the image.
  2. The Unresolved EFTs window opens displaying all EFTPS transactions with a current process code of Unresolved. Fields displayed on this window include the Element Type, EFT Number, Assigned Indicator and the Employee Number to whom the record is assigned. An example of this window is shown below in Figure 3.17.277-39.

    Figure 3.17.277-39

    This image is too large to be displayed in the current screen. Please click the link to view the image.
  3. To list unresolved transactions for a specific employee select, follow steps a - c above, then List Unresolved by Employee from the Manager Correction screen, or <ALT–O>, then E.

    1. The Employee Number window opens as show. See Figure 3.17.277-40.

      Figure 3.17.277-40

      This image is too large to be displayed in the current screen. Please click the link to view the image.
    2. Enter the Employee Number. Press the [ENTER] key or position the screen pointer on Enter and press the left mouse key twice to transmit the request.

    3. To remove an employee number from the field, press the [TAB] key, then press the [ENTER] key or position the screen pointer to Clear and press the left mouse key twice.

    4. To return to the Research and Correct EFTPS Data Menu, press the [TAB] key twice, then press the [ENTER] key or position the screen pointer on Exit.

3.17.277.12.1.2  (11-19-2012)
Current Inventory Volumes

  1. To monitor the current working inventories,

    1. Select Transaction Status from the Options pull down menu on the Manager Screen. See Figure 3.17.277-41.

      Figure 3.17.277-41

      This image is too large to be displayed in the current screen. Please click the link to view the image.
    2. Select "Refresh" to fill the screen with current inventory numbers for each inventory category.

  2. The inventory categories are as follows. Only the "working" inventories of items that are ready for an action by an accounting technician, manager, or quality reviewer are counted on this screen. Items in process codes "0 - 7" and "10 - 13" are not included.

    1. Awaiting Manager Review - This category is process code "15" items in which both the TIN and name control have been changed by error correction. Records will remain in this inventory until approved by a manager. See IRM 3.17.277.12.4.1, Supervisor Review of Charged Errors for instructions.

    2. Unresolved - This is the total of all items currently in process code "8" (unresolved), including those listed as " Research" and "Returned Quality Errors" .

    3. Credit Reversals - This is the total of all items with transaction indicator "R" .

    4. Research - This is a subcategory of process code "8" (unresolved), which includes all records that have been controlled to a technician without being resolved.

    5. Awaiting Quality Review - These items have been selected for quality review, but not yet reviewed. When the TEP is run, any remaining items in this inventory will be removed and processed by the TEP.

    6. Returned Quality Errors - This is a subcategory of process code "8" (unresolved). When an error is assigned, the manager must review the record and either accept or reject the error.

    7. Suspended - This is a count of all items in process code "14" (suspense).

3.17.277.12.2  (11-19-2012)
Reassigning EFT Transactions

  1. Certain situations may occur when it becomes necessary to reassign an EFT transaction to another employee in order to prevent aging.

  2. From the EFTPS Main Menu,

    1. Select Research and Correct EFTPS Data.

    2. From the Research and Correct EFTPS Data Menu, select Manager Screen.

    3. Position the pointer to Options. Press and hold the left mouse key. The Options pull-down menu opens.

    4. Position the screen pointer on Reassign or press <Alt>–O. Then, press R. A second pull-down menu appears. Next, press E to reassign EFT to new employee. See Figure 3.17.277-42.

    Figure 3.17.277-42

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

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