3.17.277  Electronic Payments

Manual Transmittal

November 27, 2013

Purpose

(1) This transmits revised IRM 3.17.277, Accounting and Data Control, Electronic Payments.

Material Changes

(1) Changed Federal Tax Application (FTA) to Federal Tax Collection Service (FTCS) throughout the IRM.

(2) Changed Financial Management Service to Fiscal Service throughout the IRM.

(3) Changed TRS and Ca$hlink to CIR throughout the IRM.

(4) Changed PSC/PIRSC to PAMC, BSC/BIRSC to BAMC, MSC/MIRSC to MAMC, ANSC/ANIRSC to ANAMC, and ATSC/ATIRSC to ATAMC throughout the IRM.

(5) IRM 3.17.277.1(2) Added estimated payments to bullet 3. Changed 'State Income Tax Levy Payments' to 'State Income Tax Levy Program'. Added bullets for IRS Direct Pay, Alaska Permanent Fund Dividend and Municipal Tax Levy Program.

(6) IRM 3.17.277.1.1(1) Changed Bank of America to Bank of America Merrill Lynch.

(7) IRM 3.17.277.1.2(5) Added phone number for individuals.

(8) IRM 3.17.277.1.4 Changed title from EFTPS Payment Types to EFTPS Payment Methods and the IRM references in (2).

(9) IRM 3.17.277.1.4.1(2) Changed wording.

(10) IRM 3.17.277.1.4.1(4) Changed 120 days for businesses to 365 days.

(11) IRM 3.17.277.1.4.3 Combined last two bullets and updated IMF procedures.

(12) IRM 3.17.277.1.4.6.1 (1), (2), and (3) Changed the order of the credit card processors.

(13) IRM 3.17.277.1.4.7 Multiple changes made.

(14) IRM 3.17.277.1.4.8(3) Added TIN to what participants need for EFTPS Online.

(15) IRM 3.17.277.1.4.9 Added section for Bulk Provider.

(16) IRM 3.17.277.1.4.10(1) Changed number of states and the last sentence.

(17) IRM 3.17.277.1.4.11(1)(d) Changed SITLP to EFTPS Levy Agency

(18) IRM 3.17.277.1.4.11(2) Added new paragraph for Alaska Permanent Fund Dividend (AKPFD).

(19) IRM 3.17.277.1.4.11(3) Added new paragraph for Municipal Tax Levy Program (MTLP).

(20) IRM 3.17.277.1.4.14(2) Changed description of Insolvency.

(21) IRM 3.17.277.1.4.15 Added new section for Insurance Provider Fee.

(22) IRM 3.17.277.1.4.16 Added new section for IRS Direct Pay

(23) IRM 3.17.277.2.3 Added link to SSA Paper Levy Contacts and IRM 5.19.

(24) IRM 3.17.277.3.1 Changed (2) to explain EFTPS profiles and access.

(25) IRM 3.17.277.4 Changed the wording in (1). Removed last sentence of (2). Removed the note after (4).

(26) IRM 3.17.277.4.3(4) Specified where fax #'s are located.

(27) IRM 3.17.277.5.3(4) Changed Treasury Offset Program to Federal Payment Levy Program. Added new Input Method for ACH Debit. Changed State Government to SITLP under Payment Method 5- Levy. Added Input Methods AKPFD & MTLP as well as appropriate Bulk Provider Numbers.

(28) IRM 3.17.277.6.1.1(5) 4th bullet - Changed number of characters allowed in Manual Adjustments field.

(29) IRM 3.17.277.8.2.2(1) Removed most of the first sentence. The window will always be displayed.

(30) IRM 3.17.277.8.2.2(2)(c) Added instructions to see Figure 3.17.277-22 (after).

(31) IRM 3.17.277.8.2.7(1)(c) Added instructions to see Figure 3.17.277-28.

(32) IRM 3.17.277.8.3.1 Added new paragraph (4) to provide contact information if unable to get into Single Point.

(33) IRM 3.17.277.8.12.1 Added new section with Unidentified Remittance Procedures.

(34) IRM 3.17.277.8.12(4)(c) Added contact names and email addresses.

(35) IRM 3.17.277.10 Added FTCS' database access availability.

(36) IRM 3.17.277.11 Updated explanation of bulk providers.

(37) IRM 3.17.277.11.1 Changed Shelley Dockstader to Scott Mezistrano.

(38) IRM 3.17.277.13.3(1) Added CMS 32 AKPFD Report to the table.

(39) IRM 3.17.277.13.3.10 Changed exhibit number to 3.17.277-31.

(40) IRM 3.17.277.13.4.2 Changed email recipients for the irs11.

(41) IRM 3.17.277.13.3.5 Changed Shelley Dockstader to Scott Mezistrano.

(42) IRM 3.17.277.13.3.30 Added new section for CMS 32 report.

(43) IRM 3.17.277.13.4 Added IRS13 and IRS27 to Financial Agent Reports table.

(44) IRM 3.17.277.16(3) Changed the definition for ACH Debit.

(45) IRM 3.17.277.16(8) Removed part of definition for Auto Correction and referred to another part of the IRM for more information.

(46) IRM 3.17.277.16(12) Updated the number of payments transmitted by bulk provider.

(47) IRM 3.17.277.16(23)(d) Removed "F" debit vouchers.

(48) IRM 3.17.277.16(31) Changed Treasury Offset Program to Federal Payment Levy Program.

(49) IRM 3.17.277.16(51) Added calendar year fiscal year month.

(50) IRM 3.17.277.16(80) Added SITLP Input Method.

(51) IRM 3.17.277-1 Added Form 8963, Insurance Provider Fee, to the Form Number Table.

(52) IRM 3.17.277-1 Added tax types for the AKPFD and MTLP to the appropriate forms in the Form Number Table.

(53) IRM 3.17.277-1 Added Payment Codes 1, 5, 6, 7, D, K and L to the Form Number Table.

(54) IRM 3.17.277-2 Added tax type code 5th digit D to the table

Effect on Other Documents

IRM 3.17.277, Electronic Payments, dated November 23, 2012, is superseded. This IRM incorporates IRM Procedural Updates (IPU) 13U0684 dated (04/04/2013) and 13U1065 (dated 07/03/2013).

Audience

All IRS employees involved with electronic payments

Effective Date

(01-01-2014)

Paul J. Mamo
Director, Submission Processing
Wage and Investment Division

3.17.277.1  (01-01-2014)
Electronic Federal Tax Payment System (EFTPS)

  1. The Electronic Federal Tax Payment System (EFTPS) is a free service offered by the Department of Treasury. EFTPS decreases the cost of collecting and processing tax revenue.

  2. EFTPS processes the following payments:

    • Federal Tax Deposits (FTD) — All businesses required to make FTDs must make the payment electronically.

    • Voluntary electronic payments — Any taxpayer has the option of using EFTPS to submit any federal tax payment to IRS.

    • IRS e-file Electronic Funds Withdrawal — Individual and business taxpayers who e-file a federal tax return or extension request can elect to have their bank account debited for balance due or estimated payment(s). See IRM 3.17.277.1.4.7.

    • Credit or Debit card payments— Individual and certain Business balance due payments may be made by credit or debit card. ATM/Debit card payment option is available through the service providers. See IRM 3.17.277.1.4.6.

    • Federal Payment Levy Program Payments (FPLP) — Levy payments are received from the Treasury Offset Program. See IRM 3.17.277.2.1.

    • Bureau of Alcohol, Tobacco and Firearms (ATF) Payments - Payments erroneously received for ATF. These payments will need to be transferred to ATF via Intra-governmental Payments and Collection System (IPAC). See IRM 3.17.277.2.2.

    • Electronic Bill Payment System (EBP) - These are tax payments received through an electronic bill paying service, currently Fiserv. See IRM 3.17.277.1.4.10.

    • State Income Tax Levy Program (SITLP)- Levy payments received from individual states on behalf of taxpayers. See IRM 3.17.277.1.4.11.

    • Social Security Administration Levy (SSA Levy)- Levy payments received from SSA benefits on behalf of taxpayers. See IRM 3.17.277.2.3.

    • Remittance Strategy for Paper Check Conversion (RS-PCC) - RS-PCC is the process of converting paper checks into electronic ACH (Automated Clearing House) Debits. These are tax payments received in Brookhaven, Memphis, Philadelphia, Atlanta, Andover, and all Field Assistance Taxpayer Assistance Centers (TAC). RS-PCC also processes Insolvency payments at the Philadelphia Campus), Offer In Compromise (OIC) payments at the Brookhaven and Memphis Campuses, and Offshore Voluntary Disclosure Payments (OVDP) at the Austin Submission Processing Center. For tax payments that are received in TACs refer to IRM 3.17.277.2.4.

    • IRS Direct Pay - Individual taxpayers can initiate ACH debit payments from www.irs.gov for any payment on Master File Tax (MFT) 30. This payment method does not require a prior enrollment.

    • Alaska Permanent Fund Dividend (AKPFD) - Levied dividend payments received from Alaska on behalf of individuals and businesses. See IRM 3.17.277.1.4.11

    • Municipal Tax Levy Program (MTLP) - Levy payments received from state municipalities on behalf of taxpayers. See IRM 3.17.277.1.4.11.

  3. IRS EFTPS processing is located only in Enterprise Computing Center - Memphis at the Memphis IRS Campus. Effective July 1, 2005, balancing and error resolution functions were incorporated into EFTPS operations in the Ogden Submission Processing Center Accounting Branch.

3.17.277.1.1  (01-01-2014)
Financial Agent Responsibilities

  1. Bank of America Merrill Lynch (BAML), along with its primary subcontractor First Data Corporation, is authorized to operate EFTPS as its Treasury financial agent. Effective November 14, 2004, Bank of America took over complete operation of EFTPS.

  2. The Financial Agent:

    1. Enrolls taxpayers in EFTPS.

    2. Establishes a taxpayer database, which includes entity information and tax types.

    3. Operates the www.eftps.gov web site to accept payment and enrollment information from taxpayers and government agencies.

    4. Receives payment information from the taxpayers or their banks.

    5. Initiates the transfer of the tax payment amount from the taxpayer's bank account upon a taxpayer's request.

    6. Validates the entity information and selected elements of the payment data.

    7. Transmits the necessary payment information for each taxpayer to EFTPS.

    8. Performs balancing activities to ensure that the detailed payment records match the sum of the money moved into the Treasury's Account at the Federal Reserve.

    9. Generates the Deposit Ticket and Debit Voucher and relates that information to each payment transaction.

    10. Responds to taxpayer inquiries about the electronic payment process.

    11. Receives and processes Electronic Data Interchange (EDI).

    12. Develops and transmits reports to IRS and Fiscal Service.

    13. Accepts, processes, and transmits taxpayer data to the IRS for Automated Clearing House (ACH) Debits, ACH Credits, and same day Federal Tax Collection Service (FTCS) transactions.

    14. Provides Voice Response Unit, operator assistance, and Internet application payment methods to the taxpayers.

    15. Registers service providers, and receives, processes, and acknowledges enrollment and payment files using the bulk, batch, and single debit applications.

    16. Provides payment warehousing and categorization of data by amount and subcategory, verification, and validation of tax data.

    17. Provides accessibility to entity and transaction data for authorized IRS employees.

    18. Initiates, receives and processes tax payments within the fifty United States and protectorates, Canada, Mexico, and the international community.

    19. Makes changes, adds or deletes certain elements, data, or records as required by the IRS to comply with legislative or regulatory changes timely and as needed.

    20. Maintains and updates an enrollment database upon receipt of weekly entity information from the IRS.

    21. Operates a system for all financial institutions.

3.17.277.1.2  (01-01-2014)
Financial Agent Customer Service Telephone Numbers

  1. Taxpayers are directed to call the financial agent for assistance on EFTPS.

  2. Bank of America assistance numbers are:

    • 1-800-555-4477 (Business)

    • 1-800-316-6541 (Individual)

    • 1-800-555-8778 (EFTPS OnLine)

    • 1-888-353-4537 (Voice Response System (VRS) for Electronic Funds Withdrawal (EFW))

    • 1-800-244-4829 (Spanish)

    • 1-800-733-4829 (Telecommunication Device for the Deaf (TDD))

    • 1-303-967-5916 (International direct dial)

    • 1-800-605-9876 (Financial institutions)

    • 1-866-684-6556 (Bulk Providers)

    • 1-800-945-0966 (Batch Providers)

    • 1-877-333-8292 (EFTPS for Federal Agencies)

  3. Enterprise Computing Center - Memphis (ECC-MEM) may call any of the financial agent numbers listed above or call Bank of America at 1-866-684-6556 (Core Hours of Operation: Sunday 10:00 PM MT thru Friday 10:30 PM MT) to report production problems.

  4. Taxpayers with EFTPS enrollment entity issues that the financial agent cannot resolve may be referred to the IRS e-help Desk at 1-866-255-0654 (EFTPS is option 3).

  5. Other IRS entity questions may be referred to the IRS Business and Specialty Tax Line at 1-800-829-4933 (for businesses) or 1-800-829-1040 (for individuals).

3.17.277.1.3  (01-05-2012)
EFTPS Customer Service Responsibilities

  1. IRS Accounts Management (AM) Contact Representatives should use Command Code (CC) EFTPS and other Integrated Data Retrieval System (IDRS) research command codes such as BMFOL and IMFOL to research electronic payments. Refer to IRM 2.3.70 for details of CC EFTPS.

  2. AM contact representatives may use the financial agent phone numbers for additional research.

  3. EFTPS employees are not authorized to provide banking or other taxpayer information to Compliance or other IRS employees for enforcement purposes. However, Compliance and other IRS employees using CC EFTPS definer E, can obtain the Depositary Financial Institution (DFI) number indicating the financial institution used to make taxpayer payments. Looking up the DFI number in public banking industry references (e.g., American Financial Directory) will yield the specific bank name, address, and phone number.

  4. Anyone can look up the DFI number at the Federal Reserve Financial Services web site (www.fededirectory.frb.org/search_ACH.cfm). Enter the DFI number in the Routing Number field and press "search" .

  5. The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. TAS criteria include economic burden, systemic burden, best interest of the taxpayer, and public policy (as determined solely by the National Taxpayer Advocate (NTA)). TAS is responsible for assisting taxpayers who have unresolved problems with the IRS. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, if additional information is required.

3.17.277.1.4  (01-01-2014)
EFTPS Payment Methods

  1. EFTPS payment methods are identified by the second position of the Electronic Funds Transfer (EFT) number. See IRM 3.17.277.5.3.

  2. A description of each payment type is included in IRM 3.17.277.1.4.1 through IRM 3.17.277.1.4.11.

3.17.277.1.4.1  (01-01-2014)
Automated Clearing House (ACH) Debits

  1. ACH Debits, also known as EFTPS Direct, represent the majority of payments processed by EFTPS.

  2. Enrolled taxpayers using ACH debit must schedule payment by 8:00 p.m. eastern time the calendar day before the payment is due.

    1. Taxpayers, or their representatives, may initiate an ACH debit using the Internet, voice response messages or by talking with a customer service representative.

    2. A confirmation number for each payment is provided at the end of the call.

    3. The financial agent will then initiate a debit against the taxpayers pre-validated routing transit number and bank account on the requested settlement date.

  3. The confirmation number given to the taxpayer is the last eight positions of the EFT number. Reconstruct the complete EFT number, as follows:

    EFT Number Position Name of EFT Number Position
    Position 1 2 - Bank of America
    Position 2 2 - ACH debit
    Position 3 0 through 9 - Combined Payment Indicator (See column 3 of IRM 3.17.277.5.3(4).
    Positions 4 - 7 Year/Julian date of settlement YDDD
    Positions 8 - 15 Confirmation number

  4. ACH debit business and individual taxpayers may also elect to warehouse their payments for settlement up to 365 days in advance.

  5. ACH debits are identified by payment method code "2" in the second position of the EFT number.

  6. Bulk providers may initiate a single ACH debit for multiple tax payments. These payments are identified by a combined payment indicator of "7" ,"8" , or "9" in position three of the EFT number. In addition, the specific Bulk Provider is identified by a Bulk Provider number in positions 8 and 9. See IRM 3.17.277.16(13) for table of Bulk Provider numbers.

  7. EFTPS Single Debit payments are currently limited to fiduciaries who previously filed on magnetic tape. Single Debit payments are identified by combined payment indicator "6" .

  8. A modified Single Debit application is available for states to submit payments for the State Income Tax Levy Program (SITLP) or for Alaska to submit payments for the Alaska Permanent Fund Dividend. These payments are identified by tax type codes ending with L (SITLP) or K (Alaska) and a payment method of "5" .

3.17.277.1.4.2  (01-01-2008)
Automated Clearing House (ACH) Credits

  1. ACH credits, also known as "EFTPS Through Your Financial Institution" , are initiated by taxpayers who contact their bank to send payments to EFTPS.

    1. The credit transaction must be initiated at least one banking day before due date. Specific credit deadlines are determined by each financial institution.

    2. The taxpayer's bank assigns a reference number which remains part of the record and becomes the reference number on EFTPS. The bank should also provide this reference number to the taxpayer for an audit trail.

  2. ACH credits are identified by payment method "1" in the second position of the EFT number.

3.17.277.1.4.3  (01-01-2014)
Federal Tax Collection Service (FTCS) Payments

  1. Taxpayers who require same day settlement for an EFTPS payment may initiate the payment through the FTCS.

    • Payments must be initiated by 5:00 p.m. Eastern time.

    • US Bank validates the records and sends payment files to the financial agent.

    • Payments for enrolled and non-enrolled taxpayers are sent to Bank of America.

    • The financial agent sends the payment file to ECC-MEM by 10:30 p.m. on the settlement date.

    • Headquarter (HQ) EFTPS analysts may need to assist the taxpayer to make a same-day payment by providing the following information - To the Taxpayer: To make an electronic same-day Federal Tax deposit, please provide your financial institution with the information requested on the "Same-Day Federal Tax Payments Worksheet" available on www.EFTPS.gov. Please type or print clearly. Use the list of Valid IRS Tax Types and Subtypes in EFTPS (following the worksheet) to complete items 5, 7 and 11. You may wish to make photocopies of this blank worksheet for future use. Photocopy the completed worksheet before giving it to your financial institution. To the Taxpayer's Financial Institution: Provide the taxpayer with the most recent procedures outlined in the "Making Same-Day Federal Tax Payments" guidelines Chapter 3-1 Wire Format Instructions located in the Financial Institutions Handbook.

    • There are no written procedures for an Individual Master File (IMF) same-day payment. If the amount is under $2,000, it will not be cost beneficial for the individual taxpayer to pay using the same-day method. In such cases, encourage the taxpayer to pay through another electronic method such as EFTPS or credit/debit card. See IRM 3.17.277.1.4.6.1.

  2. All large deposits ($50 million or more), regardless of payment method, require Treasury notification. If a large payment is anticipated, e-mail or call HQ EFTPS Analysts with the payment details. Send to annette.m.dean@irs.gov with a cc to stephanie.thomas@irs.gov.

  3. Per Treasury's Financial Manual Volume 1 Part 6 - Chapter 8500, T/L 563, dated April 1996, "...A minimum of two business days notice is required for deposits totaling $50 million or more. If a deposit of $500 million or more is anticipated, a minimum of five business days notice is required." HQ EFTPS analyst will notify Treasury via phone and send an e-mail to tom.mosimann@treasury.gov.

  4. Treasury has also requested that we identify the industry (for disclosure reasons - do not include specific taxpayer information) when notifying them of these payments. Examples are: Heavy Manufacturing, Transportation, Retail, Food, Pharmaceuticals, Healthcare, Communications, Technology, Media, Natural Resources, Construction, Financial Services, etc.

  5. FTCS payments are identified by payment method "3" in the second position of the EFT number.

  6. The Ogden EFTPS Accounting Unit will access the FTCS database, Single Point, or send a service message requesting additional information if needed for research.

3.17.277.1.4.4  (01-01-2009)
Railroad Retirement Board (RRB) Payments

  1. Effective January 2008, railroads are required to submit Federal Tax deposits for Form CT-1, Employer's Annual Railroad Retirement Tax Return, and Form CT-2, Employee Representative's Quarterly Railroad Tax Return, directly through EFTPS. All prior RRB Link users were express enrolled in EFTPS based on information provided by US Bank.

  2. Prior to January 2008, payments are identified by payment method "8" in the second position of the EFT number.

  3. Railroads sent their federal tax deposits through RRB Link, operated by US Bank (formerly Firstar). RRB Link would forward payment classification information directly to the Railroad Retirement Board.

3.17.277.1.4.5  (01-01-2014)
EFTPS for Federal Agencies

  1. The FEDTAX system provided an electronic payment method for Federal Agencies of the United States to transmit FTD (Federal Tax Deposits) and file required employment tax forms. At the end of calendar year 2009, Federal Agency users were transitioned to using EFTPS for Federal Agencies at https://www.eftps.gov/eftps which is operated by Bank of America. Federal Agency's tax payments will be processed through the Collections Information Repository (CIR) and are driven by Agency Location Codes.

    1. The EFTPS online statistics report will have the FEDTAX Online statistics rolled up into it because the system is integrated into the EFTPS infrastructure.

    2. Each payment includes the ALC in the field normally used for the Routing Transit Number.

    3. Call 1–877–333–8292 for assistance in resolving problems with payments made through EFTPS for Federal Agencies, Personal Identification Number (PIN) inquiries or obtaining current contact information for the originating agency.

  2. Federal Agencies may make payments for Form 941, Employer's Quarterly Federal Tax Return, Form 945, Annual Return of Withheld Federal Income Tax, Form CT-1, Form 720, Quarterly Federal Excise Tax Return, and Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons, using EFTPS for Federal Agencies.

  3. Payments for federal agencies made through EFTPS for Federal Agencies is identified by the EFT number beginning with "291" .

3.17.277.1.4.6  (11-19-2012)
Credit or Debit Card Payments

  1. Credit or debit card payments are accepted for:

    • Form 1040, U.S. Individual Income Tax Return - current balance due and current balance due notice

    • Form 1040 - past due taxes, installment agreement and prior year payments up to 10 years

    • Form 1040 - advance payment of determined deficiency

    • Form 1040 - ES (Estimated Tax for Individuals)

    • Form 1040X - Amended U.S. Individual Income Tax Return

    • Form 4868 - Application for Automatic Extension of Time to File U.S. Individual Income Tax Return

    • Form 5329 - Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts

    • Trust Fund Recovery Penalty - installment agreement and prior year taxes up to 10 years

    • Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return - current balance due, installment agreement and prior year taxes up to 10 years, and amended or adjusted

    • Form 941 - current balance due, installment agreement and prior year taxes up to 10 years, and amended or adjusted

    • Form 943, Employer's Annual Tax Return for Agricultural Employees - current balance due, installment agreement, and prior year taxes up to 10 years, and amended or adjusted

    • Form 944, Employer's ANNUAL Federal Tax Return - current balance due, prior year, and amended or adjusted

    • Form 945 - current balance due, installment agreement, and prior year taxes up to 10 years, and amended or adjusted

    • Form 1041, U.S. Income Tax Return for Estates and Trusts - current balance due, and prior year taxes up to 10 years

    • Form 1065, U.S. Return of Partnership Income - current balance due, and prior year taxes up to 10 years

    • For additional information, such as applicable tax years or processing periods, visit http://efile.enterprise.irs.gov/efile.asp; search under Filing by e-file Product > EFTPS Information. See Credit or Debit Card and EFW Processing Periods on the EFTPS Data menu.

  2. Credit and ATM/Debit card payment options are available through the service providers. Information on fees and programs may vary; direct the taxpayer to the service provider’s websites for additional information on credit/debit card options via the phone or internet. You may also direct the taxpayer to www.irs.gov/epay.

  3. The service provider or software developer transmits the transaction on behalf of the taxpayer and charges a convenience fee which is not reflected in any Treasury revenues.

  4. Credit or debit card payments are identified by a 6 in the second position of the EFT number.

  5. All card payments are processed using modified bulk provider procedures.

    1. The Treasury Financial Agent (TFA) does not maintain any entity records for credit or debit card payments. The name control is provided by the IRS and added to the file by the service provider. The service provider will either add the zip code as provided by the taxpayer during the transaction or as provided by the IRS during the entity validation.

    2. If the social security number (SSN) or employer identification number (EIN) on a credit or debit card payment cannot be validated, the service provider will not forward the payment record to the TFA or the IRS. If any payment within the bulk file cannot be processed, the entire file may be rejected back to the service provider by the TFA to be corrected and resubmitted.

    3. Credit or debit card payments are processed with a payment date matching the date on which the service provider obtained the card authorization. This date is normally 1–3 days earlier than the settlement date. The TFA will process the bulk debit file one business day prior to the settlement date.

3.17.277.1.4.6.1  (01-01-2014)
Credit or Debit Card Pay By Phone and Internet

  1. Three card processors are authorized by IRS to accept payments directly from the taxpayer:

    1. Link2Gov

    2. WorldPay US, Inc (VPS)

    3. Official Payments Corporation (OPC)

  2. Taxpayers may initiate a credit card payment through Link2Gov at 1–888–PAY1040 (1–888–729–1040) or its web site, Pay1040 (www.pay1040.com), WorldPay US, Inc. at 1–888–9PAYTAX (1–888–972–9829) or its web site, payUSAtax (www.payUSAtax.com), or Official Payments Corporation at 1–888–UPAYTAX (1–888–872–9829) or its web site, OfficialPayments (www.officialpayments.com/fed).

  3. Taxpayers may initiate an ATM/Debit card payment through Link2Gov at 1–888–PAY1040 (1–888–729–1040) or its web site, Pay1040 (www.pay1040.com), or WorldPay US, Inc. at 1–888–9PAYTAX (1–888–972–9829) or its web site, payUSAtax (www.payUSAtax.com), or Official Payments Corporation at 1–888–U PAY TAX (1–888–872–9829) or its web site, OfficialPayments (www.officialpayments.com/fed).

    1. After processing the card authorization, the service provider sends a "pseudo" enrollment file of SSNs or EINs to the financial agent using the same electronic data interchange (EDI) formats used by bulk providers.

    2. The financial agent sends a modified enrollment validation file to IRS.

    3. For each valid taxpayer identification number (primary social security number or employer identification number), the returned enrollment validation file includes the name control and zip code of the individual or business.

    4. When the enrollment file is returned, the service provider prepares a debit file for all validated TINs, using bulk provider procedures.

  4. If the enrollment is rejected, the service provider reconciles the credit or debit card charges for rejected TINs and notifies the taxpayer of the rejection. No payment records are sent to the financial agent or to IRS.

  5. Reference numbers consist of a 7 digit confirmation number ending in a "1" for payments made through the Official Payments Corporation, a "3" for payments made through Link2Gov, or a "4" for payments made through WorldPay US, Inc. The complete 7 - digit confirmation number is given to the taxpayer at the time the payment is completed.

  6. For assistance resolving credit or debit card payment problems, taxpayers may contact the following credit card processor’s toll free numbers: Official Payments at 1-877-754-4413, Link2Gov at 1-888-658-5465, or WorldPay US, Inc at 1-877-517-4881.

  7. If other IRS employees need payment verification they must research the payment using CC EFTPS. If the employee does not have access to IDRS they may fax payment information to EFTPS Technical Unit Fax number 801–620–6206.

  8. Only EFTPS employees can contact Shaneka Hooks of Official Payments at 1-334-321-4584, Dustin Jones of Link2Gov at 1-615-665-6731, or Jeff Gardner of WorldPay US, Inc at 1-615-730-6367 (ext. 330).

3.17.277.1.4.6.2  (11-19-2012)
Service Provider Payment Inquiries

  1. The service providers will contact the IRS if it is determined that the taxpayer used either the wrong taxpayer identification number (SSN or EIN), tax form, or tax period when making their credit or debit card payment or, the taxpayer wants to verify receipt or location of their payment.

  2. The service providers submit a spreadsheet daily to the Ogden Electronic Federal Tax Payment System (EFTPS) accounting technician. Each inquiry on the spreadsheet should contain the following information:

    1. Taxpayer’s name

    2. SSN or EIN (TIN) - From the original payment transaction (if original TIN is incorrect, correct).

    3. Tax form - From the original payment transaction (correct tax form, if original tax form is incorrect).

    4. Tax period - From the original payment transaction (correct tax period, if original tax period is incorrect).

    5. Payment amount

    6. Payment date

    7. Resolution/Comments

    Research and resolve each card payment inquiry. See IRM 21.5.7.4.7.15.1 , Electronic Funds Withdrawal (Direct Debit) and Credit Card Payment Tracer, for helpful information. Generally, taxpayers should not receive a refund of the credit or debit card payment. Contact the service provider for clarification of the taxpayer’s request, when necessary (e.g., a credit card payment transfer will overpay the tax module).

  3. When completing the remarks section of the spreadsheet use the following abbreviations:

    Abbreviation Meaning
    PT Payment is there
    IM I moved the payment
    AM Already moved (MM-DD-YYYY)
    PUDMCT Payment unposted and did message and called tech
    PUHBF Payment unposted and has been fixed
    CM Computer moved payment
    PR Payment refunded
    NPF No payment found
  4. In cases where the misapplied card payment results in an erroneous refund, refer to IRM 21.4.5, Erroneous Refunds, for procedures to identify and resolve the issue.

  5. The IRS resolution, for each inquiry, should be notated on the spreadsheet and sent back to the service provider. If we cannot fully comply with the taxpayer’s request (due to offsets, etc.), then only notate that the service provider should advise the taxpayer to contact the IRS at 1-800-829-1040 (individual) or 1-800-829-4933 (business) or correspond with the Ogden campus at IRS, Attn: Accounts Management, 1973 N. Rulon White Blvd, Ogden UT 84404.

3.17.277.1.4.6.3  (01-01-2012)
Integrated e-File and e-Pay

  1. Software developers and service providers accept and process credit or debit card payments as part of electronic filing.

    • A card authorization is initiated at the same time that the electronic return or form is submitted to IRS for validation.

    • Once the electronic return or form has been accepted, the card processor submits a payment file to the Treasury Financial Agent using the modified bulk provider procedures.

    • If the electronic return is rejected, a payment record is not sent until the return is corrected and subsequently accepted.

  2. The electronic filing Declaration Control Number (DCN) of the return is sent to IRS in the reference number field. The DCN is a 14 - position number starting with "00" .

  3. IRS may call the e-help Desk at 1-866-255-0654 for assistance in resolving integrated e-file and pay card payments. In addition, research may be available using CC TRDBV.

  4. Taxpayers should be advised to call their credit card issuer or tax practitioner for assistance in resolving problems not related to the tax liability.

3.17.277.1.4.7  (01-01-2014)
IRS e–File Electronic Funds Withdrawal

  1. Taxpayers who file their tax returns electronically have the option of initiating an electronic funds withdrawal (ACH debit) to make a payment.

    1. Taxpayers enter their bank account information, amount of payment and requested payment date in a payment record that is associated with the e-filed return or form. A separate payment record should be completed for each payment record submitted with a return or form, when multiple payment records are allowed.

    2. Payment records are routed from the e-file programs to EFTPS for processing as ACH debits.

    3. All individual payments and most business payments may be scheduled for a future date, as long as the date is on or before the due date of the return or form. The financial agent will warehouse the payment request until the scheduled date.

      Note:

      Scheduling does not apply to Form 940, Form 941, and Form 944 employment taxes.

  2. For additional information, such as allowable forms (tax types), tax periods, etc., please visit:

    1. www.irs.gov/e-pay (Electronic Funds Withdrawal)

    2. http://efile.enterprise.irs.gov/efile.asp (EFTPS INFORMATION>Credit or Debit Card and EFW Processing Periods)

  3. Each e-file submission processing site receives payment record submissions and sends them to the assigned mainframe site (ECC-MEM or ECC-MTB) where data files are created and sent to the EFTPS Production Application for pick-up by the Treasury Financial Agent, via an electronic mailbox.

  4. If the payment file is rejected by the financial agent, it is returned to the ECC-MEM electronic mailbox with the specific reject code noted for the record in error. All rejected records are researched and resolved, usually by editing the rejected record(s). Knowledge Incident/Problem Service Asset Management (KISAM) tickets are issued as appropriate. Once resolved, the ECC-MEM System Administrator returns the file back to the financial agent, through the electronic mailbox, for processing.

    1. Taxpayers making Electronic Funds Withdrawal (EFW) payments using IRS e-file are not required to be enrolled in EFTPS.

  5. The financial agent will initiate an ACH debit transaction per the form payment request received and send ECC-MEM an acknowledgement file.

  6. The financial agent will include e-file debits, plus any returned payments (transaction indicator 1 or 4) in the regular EFTPS payment files sent to ECC-MEM.

    1. E-file payment records contain payment method "0" in position 2 of the EFT number.

  7. Payment record submissions may be researched using IDRS Command Code (CC) TRDBV for Legacy payments. The Employee User Portal (EUP) should be used to research payment requests submitted through Modernized e-File (MeF).

  8. Taxpayer inquiries regarding Electronic Funds Withdrawal payment requests and/or Letter 4870 should be directed to the IRS e-File Payment Inquiry Service and Cancellation Service at 1-888-353-4537. It usually takes 7-10 business days from when the IRS e-file return and payment were transmitted for EFTPS to access the payment information.

3.17.277.1.4.8  (01-01-2014)
EFTPS Online

  1. www.eftps.gov offers the following features over a Secure Sockets Layers (SSL) connection:

    • General information about EFTPS

    • EFTPS enrollment

    • ACH debit payments

    • Payment cancellation

    • Payment history research for up to 16 months; search, print, or download history by date, tax type, amount, tax form, and other factors

    • Schedule up to four estimated tax payments at once

    • Compliant with Section 508 (accessibility) standards

  2. EFTPS payments made through the web site are processed by the financial agent like any other ACH debits, and will be identified by Payment Method "7" .

  3. Participants need a TIN, personal identification number (PIN) and Internet password to access the secure areas of the site.

3.17.277.1.4.9  (01-01-2014)
Bulk Provider

  1. A bulk provider is a large dollar payroll processor or reporting agent registered with an EFTPS financial agent to transmit 1,000 or more payments with a single ACH or FTCS transaction. Each set of up to 1,000 payment records is associated with a consolidated debit transaction. The bulk provider program is designed for payroll processors who initiate frequent payments and desire automated enrollment through an Electronic Data Interchange (EDI) compatible system. Because EDI requires a significant investment in software and programming, the Bulk Provider program is recommended only for companies that make payments for 1,000 or more taxpayers. See IRM 3.17.277.11 for Bulk Provider Procedures.

3.17.277.1.4.10  (05-17-2011)
Electronic Bill Payment (EBP) System

  1. Electronic Bill Payments (EBP) can be identified by Position 2, Payment Method "1" and Position 3, Combined Payment Indicator "3" in the EFT number.

    1. The services that currently utilize this application at this time are identified in positions 8 and 9 of the EFT number as "01" for Fiserv and "03" for other. Prior to October 2007, "02" was used to represent from Household.

    2. EFTPS Accounting Technicians at the Ogden Campus should call the Fiserv Partner Assist Line at 1-877-570-7141 if any problems are encountered with Fiserv regarding an invalid TIN. Provide the representative with the TIN, payment date, and payment amount. The representative will try to provide the name, address, and other information they may have for the payment.

    3. If the Partner Assist Line is unable to provide additional information, Ryhan Clanton at First Data Corporation (303-967-5807) should be contacted. You should provide as much information that you have to assist with the research.

    4. If you are unable to resolve the payment issue, the payment must be deleted from EFTPS and sent to Unidentified Remittance File. See IRM 3.17.277.9.4 (3).

3.17.277.1.4.11  (01-01-2014)
State Levy Programs

  1. State Income Tax Levy Program (SITLP) - Since 2004, 12 states have registered and participate in the EFTPS Single-Debit option offered to SITLP participants. Since 2007 an ACH Credit option has been offered to SITLP participants. Twenty states and the District of Columbia currently use that option. All new states that decide to participate in SITLP are required to use one of the two electronic payment options. Most current states have converted to one of the two electronic options offered by EFTPS. All states still submitting payment by paper will be required to convert to an electronic option.

    1. States participating in SITLP have the option to electronically transmit payment files to the Treasury on behalf of qualified recipients of a state refund that owe a Federal obligation. Submitting the payments electronically eliminates the paper check and listing processing necessary for states that submit payment via paper-check.

    2. The Single-Debit option allows states to make multiple payments through one electronic transmission and generate a single debit from the state's account.

    3. The ACH Credit option allows states to submit ACH Credit payment transactions on behalf of taxpayers that have had a state refund levied by IRS. The state's financial institution submits the ACH Credit files to the Federal Reserve Bank (FRB). FRB sends the ACH Credit file information to EFTPS for processing. EFTPS then sends IRS payment posting detail information for each taxpayer whose state refund was levied which is posted to IDRS.

    4. For more information, see IRM 3.17.277.11.6. Also, refer to the EFTPS Single Debit Guide and the EFTPS Levy Agency ACH Credit User Guide, both of which can be obtained from the Electronic Payment and FTD Section of the Accounting and Tax Payment Branch.

  2. Alaska Permanent Fund Dividend Program (AKPFD) - EFTPS will begin processing AKPFD payments in 2014. These levy payments are currently submitted via a paper process. Alaska is the only state participating in the program. The ACH Credit option will be used, and the process for AKPFD will be very similar to how it works for SITLP. Information can be found in the EFTPS Levy Agency ACH Credit User Guide, noted in (1)(d) above for SITLP. Both individual (IMF) and business (BMF) payments will be received from Alaska and processed by EFTPS.

  3. Municipal Tax Levy Program (MTLP) - EFTPS will begin processing MTLP payments in 2014. The program will be introduced as a pilot with two agencies in Ohio. These agencies collect and process city income tax refunds for over 260 Ohio cities. The ACH Credit option will be used, and the process for MTLP will be very similar to how it works for SITLP. Information can be found in the EFTPS Levy Agency ACH Credit User Guide, noted in (1)(d) above for SITLP. As with SITLP, only individuals (IMF) payments will be received from MTLP participants and processed by EFTPS.

3.17.277.1.4.12  (01-01-2009)
Direct Debit Installment Agreement (DDIA)

  1. This program collects and processes Direct Debit Installment Agreement payments for taxpayers who have entered into an Installment Agreement with IRS. Files are provided by Collection to the TFA, Bank of America. Taxpayer accounts are debited for the amount indicated and payment posting information is returned to the IRS.

    1. These taxpayers do not have to be enrolled in EFTPS.

    2. DDIA payments will be identified by the EFT number beginning with "221" and "02" in positions 8 and 9.

3.17.277.1.4.13  (01-01-2012)
Branded Prescription Drug Fee (BPDF)

  1. Section 9008 of the Affordable Care Act of 2011 imposes a fee on covered entities engaged in the business of manufacturing or importing branded prescription drugs for sale to any specified government program or pursuant to coverage under any such program for each calendar year beginning after 2010. The BPD Fees collected under the section are credited to the Medicare Part B trust fund.

  2. For the whole drug industry, the fee will be equal to $2.5 billion in 2011, grow gradually to $4.1 billion in 2018, and decrease to $2.8 billion in 2019 and subsequent years. The fee will be apportioned among affected covered entities based on each covered entity's relative share of certain sales.

  3. Each covered entity's tax account will have a TC 971 with Action Code (AC) 339 to show they are subject to the fee.

  4. The BPDF payments are mandated to be paid electronically. The payment due date is September 30th. The tax type for the fee is 7200D and the tax period month is "08" . The payment transaction code is 670 with a Designated payment Code of 27.

  5. A TC 290/298 will post the cycle after September 30th.

3.17.277.1.4.14  (01-01-2014)
Insolvency Payments - Chapter 13 Trustees

  1. The bankruptcy payment processing for IRS was centralized in October 2005. All chapter 7 and 13 payments have been processed at the Philadelphia Campus since that time. See IRM 5.9.15.

  2. In July 2007, the use of EFTPS for the transmission of bankruptcy payments and posting information became available for testing by Chapter 13 Trustees. Insolvency uses Data Exchange to transmit files, which is an internet based connection. Trustees and their financial institutions require credentials to access this site.

  3. Insolvency payments are identified by an EFT number beginning with "214" .

3.17.277.1.4.15  (01-01-2014)
Insurance Provider Fee (IPF)

  1. Section 9010 of the Affordable Care Act imposes an annual fee on each covered entity engaged in the business of providing health insurance.

  2. The aggregate fee amount for all covered entities (referred to as the applicable amount) is $8 billion for calendar year 2014, $11.3 billion for calendar years 2015 and 2016, $13.9 billion for calendar year 2017, and $14.3 billion for calendar year 2018.

  3. The payment due date is September 30th of each calendar year. The tax type for the fee is 89637 and the tax period month is "09" . The payments will post with transaction code 670 and designated payment code 60 to business (BMF) accounts under MFT 79.

3.17.277.1.4.16  (01-01-2014)
IRS Direct Pay

  1. IRS Direct Pay is a new payment application that will be available to Individual Master File (IMF) taxpayers through IRS.gov. It is a free service that will allow taxpayers to make payments directly to the IRS from their checking or savings accounts. Unlike EFTPS it does not require an enrollment. The taxpayer is, however, required to pass identity proofing in order to proceed through the payment process. EFTPS will be used on the back end to process the ACH Debit payments. Taxpayers will be allowed to opt for email notification of the payment transaction and lookup individual payments or view their payment history. A letter will generate when a submitted payment is not processed.

  2. IRS Direct Pay will initially be available only to IMF taxpayers. The service an be used for the following payment types:

    1. Installment Agreements

    2. Balance Due Notices

    3. Estimated Tax Payments

    4. Payments with extension to file

      Note:

      It is not necessary to file a paper Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, if a taxpayer makes an extension to file payment with IRS Direct Pay.

    5. Payment for adjusted balance due (e.g, CP2000 or exam notice)

    6. Payment with amended return

  3. Identity proofing is required for guests as well as for users establishing a registration. IRS Direct Pay is responsible for capturing proofing elements and passing them to the IRS through a web service (Return Preparer Registration Identity Verification Service, or RPR-IVS). There web service will send a response indicating whether the proofing elements match IRS data. A match is required before the user is allowed to proceed. The proofing elements are:

    1. Name

    2. Address

    3. TIN

    4. Tax year

    5. Filing status

    6. Date of birth

  4. Guest users will be able to enter their TIN and Confirmation Number (the EFT number) and look up the status of single payments. They will be able to reschedule or cancel the payment provided the settlement date is more two days away. For example, if a payment is scheduled for a Wednesday they would be able to reschedule or cancel the payment until midnight of the Monday before.

  5. Registered users will be able to view their payment history, including any payments made or submitted over the preceding 36 months. They will be able to reschedule or cancel future payments.

  6. If a payment is returned or rejected a letter will generate. Letter 5170 will explain the reason for the return/reject with information on how to resolve it and request that the taxpayer resubmit the payment to avoid penalties and interest accrual.

  7. You may find more information about this application in IRM 21.2.1.48.5, IRS Direct Pay, and IRM 21.2.1.48.5.1, Responding to IRS Direct Pay Inquiries.

3.17.277.2  (11-19-2012)
Electronic Federal Payment Posting System (EFPPS)

  1. EFPPS is comprised of five major processing functions.

    1. Load and validating the payment transactions,

    2. Controlling the data for accounting purposes,

    3. Edit processing (corrections),

    4. Balancing, and

    5. Generating output transactions to be used for posting to the Master File and reporting to the Redesign Revenue Accounting Control System (RRACS).

  2. The EFPPS computing function is located at ECC-MEM. Four times daily, the FA transmits payment information and deposit data to ECC-MEM for processing through EFPPS. Each payment transaction is assigned a unique Electronic Funds Transfer (EFT) number by the FA.

  3. EFPPS performs "load and validate" checks for transmission, deposit, and batch errors. Examples of these errors are:

    1. invalid financial agent number or transmission date.

    2. invalid or duplicate deposit ticket number.

    3. summary record count not equal to the number of detail records.

    4. invalid or duplicate batch number.

  4. After the above edits, IRS system analysts compare transaction totals captured by EFPPS to totals reported by the financial agent to deposit ticket totals. IRS system analysts call the financial agent when data does not pass the checks so the agent can resubmit corrected data. After all corrections and balancing has occurred, a 20 digit unique trace ID is automatically assigned to all EFTPS payments.

  5. After payment data from individual and business taxpayers and federal agencies have undergone initial edits, transactions that are accepted undergo three additional edits to prepare data for ECC-MTB processing.

    1. The first edit, the On-Line Entity program, matches the TIN and name control against the Corporate Files (CFOL) at ECC-MTB.

    2. The second edit determines whether transactions recorded as FUTA payments are within acceptable range and flags large FUTA payments for further research.

    3. The third edit, the Auto Correct validation program, automatically corrects records such as those with an invalid tax period and assigns payments with no designates tax type to tax class 1.

      Note:

      See IRM 3.17.277.16(85) for a list of all tax classes.

  6. EFPPS assigns data that did not pass the above edits to IRS accounting technicians who use IDRS to research problems, Corrections are made on-line through the EFTPS Correction Screen. Corrected data goes through the validation routines again. If unresolved, errors continue to appear on the EFTPS Correction Screen whenever the technician accesses the screen. Errors not corrected within 7 days are reported on CMS 27, EFTPS Age Report. Transactions that pass through all edits are ready for TEP processing and transmission to ECC-MTB for Master File processing.

    Note:

    For additional information about the TEP, see IRM 3.17.277.6.7.

3.17.277.2.1  (11-19-2012)
Federal Payment Levy Program (FPLP)

  1. EFPPS receives levy payments from Fiscal Service Treasury Offset Program (TOP).

    1. IRS Compliance sends a weekly file of delinquent taxpayers to Fiscal Service to be matched against Federal disbursement files.

    2. When a match is found, IRS issues a levy notice, advising the taxpayer that 15 percent of future disbursements will be seized to satisfy the delinquent tax account.

    3. If the taxpayer has not made arrangements with IRS to settle the debt, Fiscal Service will begin levying the payments after 30 days (60 days for Social Security).

    4. Fiscal Service creates a payment file in the TOP format, and sends the file to the Enterprise Computing Center at Martinsburg (ECC-MTB).

    5. The money is transferred to IRS using the Intra-governmental Payments and Collections System (IPAC). The money is not reported on CIR.

    6. The EFTPS deposit tickets are identified by a "C" in the first position of the deposit ticket number. Debit vouchers have a "D" in the first position.

    7. ECC-MTB reformats the TOP file, using a record from IPAC to verify the money, and creates a file in the EFTPS format for processing in ECC-MEM.

    8. ECC-MEM processes the TOP file as its own financial agent (FA03 - "3" in position 1 of the EFT number).

  2. All of the reject conditions that are performed during EFPPS load and validate are included in the ECC-MTB conversion program.

    1. If any reject conditions are identified in ECC-MEM, the EFTPS system administrator should work with ECC-MTB to correct the invalid condition and/or reject the file back to Fiscal Service.

    2. If any file must be rejected back to Fiscal Service, Revenue Accounting should reverse the IPAC bill and related journal to send the money back to Fiscal Service.

  3. Contact Field Compliance Services to resolve any problems with unresolved levy payments. To identify the source of the payment, contact the TOP call center at Fiscal Service at 1-800-304-3107 Monday - Friday 7:30 AM - 5:00 PM Central Standard Time or refer to IRM 5.11.7, Automated Levy Programs.

  4. Federal Payment Levy Program payments contain "39" in the first two positions of the EFT number.

3.17.277.2.2  (11-19-2012)
Bureau of Alcohol, Tobacco and Firearms (ATF) Payments

  1. On rare occasions, the Bureau of Alcohol, Tobacco, and Firearms (ATF) may contact Ogden EFTPS regarding ATF payments that have already been sent to the IRS in error. A manual refund should not be done on these payments. They need to be transferred to ATF by Intra-Governmental Payment and Collection System (IPAC), located in the Redesign Revenue and Accounting Control System (RRACS). That way, the taxpayer will get credit from when the payment was originally made. When this occurs:

    1. Fill out Form 2424, Account Adjustment Voucher. Indicate in the right hand margin in red ink "1 - EFTPS PAYMENT" .

    2. Debit the taxpayer's account

    3. Credit the 4970 Account to be transferred to ATF by IPAC.

    4. In the explanation section of Form 2424, Account Adjustment Voucher, indicate "EFTPS Payment and the ATF Agency Location Code 2010 0003" . Ensure TXMOD print and e-mail or fax from ATF is attached to Form 2424 for audit trail purposes. This transfers money out of the 4970 Account to ATF by IPAC.

    5. Take documentation to RRACS, who will take to Direct Data Entry (DDE) to input Transaction Code (TC) 652. Many of these are done erroneously as TC 651.

3.17.277.2.3  (01-01-2014)
Social Security Administration (SSA) Levy Program

  1. Social Security Administration (SSA) has entered into an agreement with the IRS to honor requests for levies on taxpayers who owe a Federal liability and receive SSA benefits.

    1. Payments are made using the Intra-government Payments and Collection System (IPAC).

    2. SSA deposit tickets are identified with an "E" in the first position of the ticket number.

    3. The FA Identification number (first position of the EFT number) is "4" .

    4. SSA Levy payments can be identified by an EFT number beginning with "491" .

    5. IRS employees with SSA Levy questions or individual taxpayer issues should refer to SSA Paper Levy Contacts on SERP (Who/Where tab).

    6. IRS employees with systemic related IRS Collection SSA Levy ONLY problems should contact James Maslanka, 630-390-0575. This information is for internal use only. See IRM 5.19 for more information regarding SSA Levies and the collection process.

3.17.277.2.4  (11-19-2012)
Remittance Strategy for Paper Check Conversion (RS-PCC)

  1. This program provides the process for converting paper checks into electronic ACH (Automated Clearing House) Debits. All paper checks will be converted into electronic transaction at the point when they are received. RS-PCC will interface with EFPPS to post taxpayer payment information to Master File. Tax payments that are received at the Philadelphia (Insolvency), Memphis (Offer In Compromise), Brookhaven (Offer In Compromise), Andover, Austin (OVDP), and Atlanta Campuses and all Taxpayer Assistance Centers (TAC) are scanned; taxpayer accounts are debited by FRB-Cleveland; and the posting information is sent to the IRS EFTPS for account posting.

    1. The financial agent designation for RS-PCC will be "5" (first position of the EFT number).

    2. RS-PCC payments can be identified by an EFT number beginning with "520" for campuses and "521" , "522" , "523" , and "524" for TACs.

    3. The 8th and 9th position of the EFT Numbers identifies a specific Campus or TAC.

  2. As of July 2011, all Field Assistance TACs are processing RS-PCC tax payments.

  3. Electronic Federal Payment Posting System (EFPPS)/Remittance Strategy Paper Check Conversion (RS-PCC)/Processing Specifications:

    1. The objective is to process all RS-PCC payments received by EFPPS within 5 business days from date of receipt.

    2. Errors that can not be corrected using normal IDRS research will require additional information from Campus Support.

    3. Request for additional information from Campus Support will be made within 5 business days from date of receipt of the error in EFPPS. EFPPS will have an additional 2 business days to make corrections on RS-PCC payments after receiving additional information Campus Support.

    4. Campus Support will respond to EFTPS requests for additional information within 24 hours of the request.

    Note:

    For purposes of this IRM, EFPPS will be referred to IRS EFTPS to distinguish from the Financial Agent's EFTPS.

3.17.277.3  (01-01-2012)
IRS EFTPS Log in Procedures

  1. Once the workstation and monitor are powered up, a Log in menu appears on the screen. IRS EFTPS login procedures are the same for all users. The security measures are also the same for all users including the number of login attempts and the periodic expiration of passwords. Each user must have a Workstation Login ID and password and an IRS EFTPS Login ID and password in order to access IRS EFTPS.

  2. Enter your User Name at the prompt and press the [TAB] key.

  3. Enter your Workstation Password at the prompt. For security reasons, your password is not displayed as it is entered.

  4. Use one of the following options to transmit a Login:

    1. Move the mouse until the pointer is on the LOGIN button and press the left mouse key; or

    2. Press [TAB].

  5. If a successful login attempt is made, windows software begins running and windows options are displayed.

    1. Use the mouse to move the screen cursor to the EFTPS icon.

    2. Press the left key on the mouse twice.

    3. The EFTPS Login prompt appears.

  6. If your User ID is hard coded in your computer, enter your IRS EFTPS Password at the prompt and press [ENTER]. If there is an error in the IRS EFTPS password, an error message appears to inform the user of the error. The Login must be reentered at this prompt, followed by the [TAB] key or press [ENTER]. The Password prompt appears below the Login prompt. Enter the IRS EFTPS password at this prompt and press the [ENTER] key.

  7. Once a successful IRS EFTPS password is entered, the IRS EFTPS screen is shown below. See Figure 3.17.277-1.

    Figure 3.17.277-1

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

    1. Press [ENTER] or use the mouse to move the screen pointer to the Continue Box and press the left key on the mouse once to access the IRS EFTPS Main Menu.

    2. To exit IRS EFTPS, use the mouse to move the screen pointer to the Exit Box and press the left key on the mouse once.

3.17.277.3.1  (01-01-2014)
Selecting Work Functions

  1. After the IRS EFTPS Title Window closes, the IRS EFTPS Main Menu opens as shown. See Figure 3.17.277-2.

    Figure 3.17.277-2

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

  2. The Main Menu is a dynamic menu. This means the number of items in the options list may vary for each user based on the profile assigned by the IRS EFTPS manager.

  3. To select one of the menu options using the mouse:

    1. Move the mouse so the screen cursor is on the selected option.

    2. Press the left key on the mouse once. A black bar is now shading the option selected.

    3. If a different option is preferred, perform steps 1 and 2 once more.

    4. After verifying that the option selected is shaded by the black bar, press the left key on the mouse twice.

    5. The IRS EFTPS Main Menu closes, and the window for the chosen function opens. Each Main Menu function is discussed in the subsequent chapters.

  4. To select one of the menu options using the keyboard:

    1. Use the [Up–Arrow] and/or [Down–Arrow] keys until the selected option is surrounded by a dotted line.

    2. Press the [ENTER] key.

3.17.277.3.2  (01-01-2008)
IRS EFTPS Log Off

  1. The recommended way to log off IRS EFTPS is to exit from the window you are in, then selecting the Exit option from the IRS EFTPS Main Menu.

3.17.277.3.3  (01-01-2010)
EFTPS Security

  1. IRS EFTPS operators are assigned a password by the IRS EFTPS Administrator. Perform the following steps to change your password at any time (note: this option will only work for those that have been granted permission to change their password).

    1. From the IRS EFTPS Main Menu, select EFTPS Security. See Figure 3.17.277-3.

      Figure 3.17.277-3

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

    2. Use the mouse to move the pointer to EFTPS Security and double click the left mouse button, or use the <UP> and <DOWN> arrow keys on the keyboard to highlight EFTPS Security and press [ENTER]. The IRS EFTPS Security Menu appears. See Figure 3.17.277-4.

      Figure 3.17.277-4

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

    3. Use the mouse to move the pointer to Change EFTPS User Password and double click the left mouse button, or use the <UP> and <DOWN> arrow keys on the keyboard to highlight Change EFTPS User Password and press [ENTER].

    4. A screen prompt appears as in the example below:

      passwd: changing password for (user name)
      Enter existing login password:

    5. Enter your current password at the Old password prompt and press [ENTER]. A new screen prompt appears which states:

      Enter new password:
      Reenter new password:

    6. Enter the new password at the prompt and press [ENTER].

      Note:

      Each password must have at least eight characters. There must be at least two alphabetic characters (one upper case and one lower case), at least one numeric character, and a special character. When changing passwords, at least three characters in the new password must differ from the old password.

    7. Re-Enter the new password at the Reenter prompt and press [ENTER].

    8. If the two passwords are not identical, steps e and f must be repeated.

    9. When a successful password is entered, you will be returned to the EFTPS Security Menu.

3.17.277.3.4  (01-01-2008)
Research Request Help Menu

  1. To access the Help Menu from the Research Request Screen:

    1. Use the mouse to place the pointer on HELP and click once. Using the keyboard, press <ALT H>

    2. A pull-down menu will appear with the following applications: Context; Overview; Key; and Version.

3.17.277.3.4.1  (01-01-2008)
Context Help

  1. To view the messages for the Context Help application:

    1. Use the mouse to place the pointer on Context Help and click once. Using the keyboard, press the underlined letter C.

    2. The cursor will be transformed into a question mark. Move the cursor to the field and click once. A pop-up window will display information about the field.

    3. To view additional information, use the mouse to place the pointer on the scroll bar located on the right side of the pop-up window. Move the slider in the appropriate direction.

    4. After viewing the information, use the mouse to place the pointer on "OK" and click once to exit. Using the keyboard, press the [TAB] key to activate the keyboard focus on " OK" and press [ENTER].

3.17.277.3.4.2  (01-01-2008)
Overview Help

  1. To view the messages for the Overview application:

    1. Use the mouse to place the pointer on Overview and click once. Using the keyboard, press the underlined letter "O" . A pop-up window will display information about the Research Screen.

    2. To view additional information, use the mouse to place the pointer on the scroll bar located on the right side of the pop-up window. Move the slider in the appropriate direction.

    3. After viewing the information, use the mouse to place the pointer on "OK" and click once to exit. Using the keyboard, press the [TAB] key to activate the keyboard focus on " OK" and press [ENTER].

3.17.277.3.4.3  (01-01-2011)
Research Keyboard Help

  1. To view the messages for the Research Keyboard application:

    1. To view additional information, use the mouse to place the pointer on the scroll bar located on the right side on the pop-up window. Move the slider in the appropriate direction.

    2. After viewing the information, use the mouse to place the pointer on "OK" and click once to exit. Using the keyboard, press the [TAB] key to activate the keyboard focus on " OK" and press [ENTER].

3.17.277.3.4.4  (01-01-2008)
Version Information Help

  1. To view the messages for the Version Information application:

    1. Use the mouse to place the pointer on Version Information and click once. Using the keyboard, press the underlined letter "P" . A pop-up window will display information about the Research Screen Information.

    2. To view additional information, use the mouse to place the pointer on the scroll bar located on the right side of the pop-up window. Move the slider in the appropriate direction.

    3. After viewing the information, use the mouse to place the pointer on "OK" and click once to exit. Using the keyboard, press the [TAB] key to activate the keyboard focus on "OK" and press [ENTER].

3.17.277.4  (01-01-2014)
Enrollment Procedures

  1. All taxpayers who are required or volunteer to use EFTPS should go to www.eftps.gov to enroll. If internet access is not available, refer the taxpayer to EFTPS Customer Service at 1-800-555-4477 (business) or 1-800-316-6541 (Individual) to obtain an enrollment form. Taxpayers should be encouraged to enroll online. Online enrollment is the preferred method.

  2. Enrollment forms should be mailed to EFTPS Enrollment Processing Center, P.O. Box 173788, Denver, CO 80217-3788.

  3. The financial agent forwards the taxpayer entity data to ECC-MEM via electronic transmission. The following information is included on the incoming enrollment request file:

    • TIN (and EIN/SSN indicator)

    • Secondary Social Security Number (for joint IMF filers)

    • Name

    • Address

    • City

    • State

    • Zip Code

  4. "Express Enrollment" is used for all new businesses with a Federal Tax Deposit (FTD) requirement. Upon applying for an EIN via Form SS-4, Application for Employer Identification Number, the taxpayer is automatically enrolled in EFTPS. Enrollment information regarding EFTPS is sent to the taxpayer and the business is notified that activation is required before payments can be made.

3.17.277.4.1  (01-01-2008)
Entity Validation of EFTPS Enrollment Requests

  1. The TINs on the enrollment request are matched to the Entity Data on the Corporate Files On-Line (CFOL) at MCC using command code EFTEA. This process is transparent to the IRS EFTPS Accounting Function.

  2. Command Code EFTEA is generated from IRS EFTPS programs and cannot be input manually. The taxpayer's name and TIN are verified against the Master File.

    If Then
    a matching TIN is found on CFOL, The taxpayer's name, address, fiscal year month, filing requirements BMF), and filing status (IMF) are returned to EFTPS.
    no matching TIN is found on CFOL, A second check is made against the TIF files for a matching pending transaction, using command code EFTIA (for BMF entities only). If found, the same information is sent to EFTPS.
    the name control from CFOL or TIF matches the name from the financial agent, The taxpayer's Name Control, address, fiscal year month, filing requirements (BMF), and filing status (IMF) are sent to the financial agent coded as approved.
    the name and name control are a proximal match, The record is processed as approved.

    Note:

    A proximal match is any four consecutive non-blank characters in the first name line which match the name control on the Master File. A second proximal match ignores special characters and attempts to match on alpha and numeric characters only.

    No match is found,
    1. The enrollment request is rejected.

    2. The financial agent will notify the taxpayer of the reason for rejection.

    3. The taxpayer or the financial agent must submit a corrected enrollment request.

3.17.277.4.2  (01-01-2008)
Enrollment Discrepancy Codes

  1. Enrollment records are returned to the financial agent with the following discrepancy codes:

    Discrepancy Code Accepted Enrollments Meaning/Description
    Code 0 The TIN and name match.
    Code 1 The primary and secondary TIN on the enrollment are reversed on the Master File.
    Code 2 The primary and secondary TINs are reversed. The names may mismatch but are determined to be correct.
    Code 4 The names mismatch but are determined to be correct. The name control from CFOL or TIF matches any four consecutive non-blank characters on the name line.

    Discrepancy Code Rejected Enrollments Meaning/Description
    Code 3 Primary and secondary TINs reversed and the name does not match.
    Code 5 The TIN does not match an existing TIN on CFOL or TIF.
    Code 6 Name mismatch - The name control received from CFOL or TIF does not match any four consecutive characters on the name line.
    Code 7 Secondary SSN mismatch and name mismatch - Financial agent will receive the matching name from the Master File and verify that it is correct.
    Code 8 Secondary SSN and name mismatch but determined to be correct primary taxpayer .
    Code 9 Secondary SSN mismatch and name mismatch.

3.17.277.4.3  (01-01-2014)
Resolution of Rejected Enrollments

  1. Taxpayers who need assistance in resolving rejected enrollments are normally referred to the IRS e-help desk at 1-866-255-0654 (EFTPS is option #3).

  2. Before disclosing any tax information, you must be sure you are speaking with the taxpayer or authorized representative. See the Taxpayer Authentication guidelines in IRM 21.1.3.2.3. Also, before leaving any messages on a taxpayer's answering machine, review IRM 11.3.2.6.1. Fax procedures contained in IRM 11.3.1.11 must be reviewed prior to faxing confidential information to the taxpayer.

    1. Use command code RFINK to verify that a business taxpayer is represented by the agent on the Reporting Agent File or ask the agent to fax a copy of Form 8655, Reporting Agent Authorization, (or approved substitute).

    2. Use command code CFINK to validate an agent's power of attorney, or ask for a fax copy of Form 2848, Power of Attorney and Declaration of Representative, or substitute.

    3. The EFTPS Batch Provider software includes a feature that requires a third party to initiate an electronic disclosure authorization for individuals within the software. The Form 9783T, EFTPS Batch Provider Individual Enrollment Form, will be provided to taxpayers by their authorized Third Party. The form is available within the EFTPS Batch Provider software only and will be generated at the completion of the enrollment. The signed form will be retained by the third party. For authentication purposes, the electronic authorization requires the taxpayer's 5 digit self-selected Signature PIN, Date of Birth and Prior Year Adjusted Gross Income. This disclosure authorization will be stored by the FA. If needed, ask for a fax copy of Form 9783T. Note, if the individual has a Form 2848 on file with the third party, no other authorization is required.

  3. The e-help researches the taxpayer's account to determine the cause of the reject.

  4. Following are some of the more common reasons for enrollments to be rejected and suggested resolutions:

    IF… THEN
    The taxpayer has used a business name rather than the legal name (if a sole proprietor, the legal name is normally the individual’s name) Ask the taxpayer to re-enroll with a new enrollment via the Web. There MUST be a change to the information before EFTPS will trigger a re-entity validation check with IRS (i.e., business or individual name). If there is no change, the enrollment on EFTPS will remain in reject status.
    The name is spelled wrong on IDRS or if IRS records contain a misspelled name, the taxpayer should be asked to enroll using the misspelled name to expedite the enrollment process Have the caller fax a request to correct the spelling on the account to the IRS Entity Department. Have BMF callers fax the request on Company Letterhead. When the name is corrected, EFTPS records will be automatically updated. Fax Numbers: 801-620-7116 (Ogden Entity) or 859-669-5748 (Cincinnati Entity).
    A name change is pending on IDRS, it may take two weeks or longer for a name change to post to the Master File after it has been input on IDRS Ask the taxpayer to wait and resubmit the enrollment in one month.
    Some EINs have aged off the Master File due to lack of usage Refer taxpayer to the Business and Specialty number at 1-800-829-4933. These EINs may be reestablished by following TC 000 procedures.
    There are other problems, such as changes to the business structure or account merges These EINs should be referred to entity control for resolution by calling the Business and Specialty phoneline @ 800-829-4933.
    Internet "20" and "26" EINs are not complete Taxpayer’s on-line Form SS-4 was incomplete. Refer caller to the Business and Specialty phoneline @ 800-829-4933. They will be able to let them know what information is needed to issue the EIN. Encourage taxpayer to wait a minimum of two weeks before making an EFTPS payment before using EIN so it has time to post to Master File.
    Taxpayer calls and indicates that he is unable to input TIN with a "P" on the EFTPS Web. If IDRS shows there is a TIN with a "P" and the taxpayer is trying to make an EFTPS payment, inform the taxpayer that only numbers are allowed in the TIN field on EFTPS Refer taxpayer to Business and Specialty phoneline @ 800-829-4933 to assist them in determining proper TIN to use or if new TIN needs to be established.
    IRS records are wrong and taxpayer wants to correct IRS records before enrolling with EFTPS over the phone To correct IRS records have caller fax the corrections to IRS with any supporting documentation. Fax Numbers : 801-620-7116 (Ogden Entity) or 859-669-5748 (Cincinnati Entity). The updates will take 3 to 5 weeks before they can re-enroll to EFTPS. At that time the taxpayer may resubmit a web enrollment using the correct name. Enrollment changes cannot be made by EFTPS over the phone.
    IRS records are right and taxpayer wants to make the changes to EFTPS over the phone Have the caller re-enroll with a new enrollment via the Web or they can submit changes, in writing, to EFTPS-Denver.
    Taxpayer wants to fax the changes to EFTPS-Denver. Advise the taxpayer that faxes are not allowed to EFTPS-Denver.
    Taxpayer indicates they do not have a Confirmation/Update form. Explain the Confirmation/Update form is obsolete. Have the caller re-enroll with a new enrollment via the Web. For a new enrollment to trigger a re-entity validation check with IRS, there must be a change to the information (i.e., business or individual name changes) from the information they originally used with their first enrollment. If there is no change, the enrollment on EFTPS will remain in reject status.

  5. Other problems, such as changes to the business structure or account merges, should be referred to entity control for resolution.

3.17.277.4.4  (01-01-2012)
Enrollment Status on Master File

  1. Each successful enrollment generates a transaction code 971 on the Master File to show that the taxpayer is enrolled in EFTPS, with an Action Code indicating the financial agent. The generated TC 971 will include a Document Locator Number (DLN) of 81977-777-77777. For taxpayers enrolled with Bank of America, the TC 971 action code is 085, and the Enrollment Code is 85.

  2. On rare occasions, it may be necessary to input the enrollment code manually. The enrollment code may have dropped off the Master File due to an account merge, while the taxpayer is still enrolled in EFTPS.

    1. Use command code FRM77 to input the TC 971 with action 085 for Bank of America. Enter the transaction date of the original enrollment.

    2. FRM77 can also be used to delete the enrollment code from the Master File with TC 972 and action code 084 or 085.

    3. Refer to IRM 2.4.19 for specific command code instructions.

  3. The enrollment code is important because the Master File uses this code to select name, address, and filing requirement changes for the weekly entity update file sent to the financial agent.

3.17.277.4.5  (01-01-2012)
Confirming EFTPS Electronic Payment Was Received by IRS

  1. Taxpayers who have questions regarding payments that have posted to Master File and/or want confirmation that an EFTPS payment was received by the IRS should call the IRS Customer Service Business and Specialty Tax Line at 1-800-829-4933 or IRS IMF Customer Service at 1-800-829-1040. A successful EFTPS payment will post to the IRS EFTPS database the following day and can be researched using CC EFTPS.

    • Use CC EFTPS with definer "T" to research the database using the taxpayer identification number (TIN), payment date and payment amount.

    • Use CC EFTPS with definer "E" to research the database using the EFT number.

    • Use CC EFTPS with definer "R" to research the database using the reference number and payment year. The reference number may be used when payment was made with a credit card.

    Note:

    Refer to IRM 2.3.70 for more information regarding CC EFTPS.

  2. Before disclosing any tax information, you must be sure you are speaking with the taxpayer or authorized representative. See Taxpayer Authentication guidelines in IRM 21.1.3.2.3. Also, before leaving any messages on a taxpayer's answering machine, review IRM 11.3.2.6.1. Fax procedures are contained in IRM 11.3.1.11 must be reviewed prior to faxing confidential information to the taxpayer.

3.17.277.5  (01-01-2009)
EFTPS Transmission Files

  1. The Financial Agent will transmit EFTPS transaction data to ECC-MEM at least once each business day. In a normal schedule, the financial agent will send files four times each day by (Central Time):

    • 11:00 a.m.

    • 3:00 p.m.

    • 6:00 p.m.

    • 8:00 p.m.

3.17.277.5.1  (01-01-2008)
Transmission Format

  1. Each transmission will consist of the following:

    Record Type Number of
    Records
    Required Information
    Transmission Header Record One Count of deposit tickets, debit vouchers, and batches.
    Deposit Ticket Summary Record One or more One record for each deposit ticket or debit voucher included in the transmission. Each deposit ticket may contain up to 9,999 batches of 5,000 transactions. Each deposit ticket or debit voucher may contain only one routing transit number and settlement date.
    Deposit Ticket Detail Record One or more One detail record for each batch of transactions associated with the deposit ticket or debit voucher.
    Batch Header Record One for each DT Detail Record Batches are sorted by Master File type and may contain up to 5,000 transactions. Sequentially, the Batch Header Record immediately follows the Deposit Ticket Detail Record.
    Payment Detail Record One or more One for each payment or debit transaction.
    Batch Trailer Record 1 One for each batch Count summary by tax class and total for each batch.
    Batch Trailer Record 2 One for each batch Amount totals for each batch.
    End of Day Record One or none Present only on the last transmission prior to 5:30 p.m. central time and on the last transmission of the day. It provides the total count and amount for the transmission date.

3.17.277.5.2  (01-01-2009)
Financial Agent Rejects

  1. Each transmission from a financial agent is validated to ensure that the file is balanced and that the records do not contain invalid data.

  2. Any transmission, deposit ticket/debit voucher, batch, or enrollment file that fails a system validity check is identified on the Load and Validate Log. Rejects are shown on the Financial Agent Reject Report (CMS 1). See Exhibit 3.17.277-4

    1. The financial agent should be immediately contacted at 866–684–6556 (Core Hours of Operation: Sunday 10:00 PM MT thru Friday 10:30 PM MT) with the details of the reject. Normally the contact will be initiated by an IRS EFTPS System Administrator.

    2. The financial agent should correct and retransmit the rejected records within four hours.

    3. For any reject from the Federal Payment Levy Program (Financial Agent 03), the IRS EFTPS system administrator should coordinate with MCC before notifying Fiscal Service of the reject condition. The invalid condition may have been caused by an error in the conversion run.

  3. There are four types of financial agent rejects:

    • Transmission rejects

    • Deposit ticket rejects

    • Batch rejects

    • Enrollment rejects

3.17.277.5.2.1  (01-01-2008)
Transmission Rejects

  1. Following is a list of the reject codes for transmission rejects. The entire transmission is rejected and must be resubmitted by the financial agent.

    Reject Code Condition Description
    T 01 Invalid financial agent number The Financial Agent (FA) number in the Transmission Header Record is other than 02, 03, 04, 05 or does not match the agent number in the Deposit Ticket Summary Record or the first 2 positions of any associated batch number.
    T 02 Invalid Computing Center Code Must be 01 for ECC-MEM.
    T 03 Invalid Transmission Number Must be 01 - 99.
    T 04 Duplicate transmission number Must not match previous transmission number for same financial agent and date .
    T 05 Invalid transmission date Transmission date not in valid YYYYMMDD format or greater than current date.
    T 06 Invalid deposit ticket count Deposit ticket count in the Transmission Header Record is not equal to the count of Deposit Ticket Summary Records with record type 7 (deposit ticket).
    T 07 Invalid debit voucher count Debit voucher count in the Transmission Header Record is not equal to the count of Deposit Ticket Summary Records with record type 8 (debit voucher).
    T 08 Invalid batch count The batch count in the Transmission Header Record is not equal to the number of Batch Header Records in the transmission.
    T 09 Invalid record sequence The records in a transmission are not in a valid sequence or the records are the wrong length. (See table below)
    T 10 Out of Sequence Transmission Transmissions from the financial agent must be in sequence, starting with 01 for each transmission date. An out of sequence transmission is held without processing until the transmission(s) with intervening sequence numbers are received and processed. If the transmission still cannot be processed when the first transmission is received for the following day, the out of sequence transmission is rejected.

3.17.277.5.2.1.1  (11-26-2008)
Transmission Reject Code 9

  1. Records are in an invalid sequence (Reject Code T 09) for any of the following conditions:

    Record Type Sequence
    Transmission Header Record This record must be present at the beginning of a transmission. This record must be followed by a Deposit Ticket Summary Record or End of Day Record. Exception: If resubmitting of a rejected batch, the next record must be a Deposit Ticket Detail Record.
    Deposit Ticket Summary Record All records that follow are assumed to be part of this deposit ticket until another Deposit Ticket Summary Record occurs. This record must be followed by a Deposit Ticket Detail Record.
    Deposit Ticket Detail Record This record must be followed by a Batch Header Record.
    Batch Header Record All Payment Detail Records that immediately follow are assumed to be part of this batch. This record must be followed by a Payment Detail Record.
    Payment Detail Record This record must be followed by another Payment Detail Record or a Batch Trailer Record 1.
    Batch Trailer Record 1 This record must be followed by Batch Trailer Record 2.
    Batch Trailer Record 2 This record must end a transmission or be followed by a Deposit Ticket Detail Record, Deposit Ticket Summary Record, or End of Day Record.
    End of Day Record This record can only end a transmission.


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