4.71.2  Overview of IDRS

Manual Transmittal

June 19, 2014

Purpose

(1) This transmits a complete reprint with minor revisions for IRM 4.71.2, Employee Plans Examination of Returns, Overview of IDRS and Non-Master File Transcript Requests.

Background

IRM 4.71.2 describes the various Master Files that can be accessed through IDRS, the procedures for requesting transcripts of accounts, and various IDRS command codes that can be used for research during the course of an examination.

IRM 4.71.2.4 also provides instructions for obtaining Non-Master File transcripts.

Material Changes

(1) This revision makes minor editorial corrections to the July 15, 2013, published version of IRM 4.71.2.

(2) The links to the IRM Exhibits have been updated. The Exhibits are now posted on TE/GE Connect under the JOB tab at IRM 4.71 - Employee Plans Examination Exhibits .

Effect on Other Documents

This supersedes IRM 4.71.2 dated July 15, 2013.

Audience

TEGE, Employee Plans

Effective Date

(06-19-2014)


Robert Choi
Director, Employee Plans
Tax Exempt and Government Entities Division

4.71.2.1  (06-19-2014)
Overview of IDRS and Non-Master File Transcript Requests

  1. The Integrated Data Retrieval System (IDRS) is a useful tool for researching important case related information on taxpayer accounts and tax returns.

  2. IRM 4.71.2.2 and the subsections thereunder cover the various Master Files that can be accessed through IDRS and the procedures for requesting transcripts of accounts.

  3. IRM 4.71.2.3 covers various IDRS command codes that can be used for research during the course of your official duties.

  4. IRM 4.71.2.4 covers Non-Master File Transcript requests.

4.71.2.2  (06-19-2014)
Transcripts of Master File Accounts

  1. Data from a filed tax or information return for an individual taxpayer, business, or organization can be retrieved from IDRS. Employees can request a "transcript" of the information which can then be used to compare and verify it to the taxpayer’s copy of a return or to confirm the status of the taxpayer’s account, etc. The following explains the process:

    1. Information from a return is entered into IDRS at the IRS Service Campus where the return is filed.

    2. The information is transferred to the Martinsburg Computing Center (MCC) at Martinsburg, West Virginia on magnetic tape where it is added to other taxpayer accounts forming the Master File.

    3. Research for tax data is extracted from the Master File through the IDRS.

  2. The Master File is a central file divided into the following segments:

    Individual Master File IMF Contains information about taxpayers who file individual income tax returns and related documents.
    Business Master File BMF Contains information about taxpayers filing business returns and documents related to that business.
    Employee Plans Master File EPMF Contains information on returns filed for trusts and pension/profit sharing plans established for employees by firms or organizations.
    Individual Retirement Account File IRAF Contains tax and entity information for taxpayers who have established an IRA.
  3. Each taxpayer account on the Master File has a name and address section (the "Entity Module" ) and for each type of tax and tax period related to the entity, a separate tax module is on the Master File. The Entity Module contains data that applies to all of the taxpayer’s tax returns. Some of the more significant items of information on the Entity Module include:

    1. Taxpayer’s Name Control (first four letters of the individual’s last name or the corporation name).

    2. Social Security Number (SSN) for an individual tax return or Employer Identification Number (EIN) for a business tax return. The SSN and the EIN are commonly referred to under one general name — the Taxpayer Identification Number (TIN).

    3. Current address and zip code.

    4. Taxpayer’s filing requirements (a listing of all tax returns the taxpayer is required to file).

    5. IMF accounts include filing status, spouse’s name and spouse's SSN.

    6. BMF accounts include the date of establishment on the BMF and the tax year ending date.

  4. A Tax Module is a record of tax data for a specific taxpayer covering only one tax period.

  5. In addition to the above files, there is also Non-Master File (NMF).

    1. NMF is used to control returns or entities that are not available from the Master File.

    2. NMF is used in EP to post closing agreement data.

    3. The NMF accounts are not posted at MCC, but are local in scope and maintained by Cincinnati Submission Processing Center for purposes of EP. See IRM 4.71.2.4, Non-Master File Transcript Requests.

  6. Data for Non-Master File assessments are located on the ANMF (Automated Non-Master File) system. See Document 6209 , Section 7 for Non-Master File transaction codes and other related information.

  7. See Document 6209, Section 8 for Master File transaction codes and other related information.

4.71.2.2.1  (06-19-2014)
Requesting Transcripts of a Master File Account

  1. Taxpayer transcript information can be accessed by using the following Command Codes (which provide immediate on-line access):

    1. BMFOLT—Business Master File On-Line,

    2. EMFOLT—Employee Plans Master File On-Line, and

    3. IMFOLT—Individual Master File On-Line.

  2. Form 6882, IDRS/Master File Information Request, can be used to request transcript information from the taxpayer’s account for the above referenced command codes. At the discretion of the group manager, the group may use its own internal form.

    1. Limit requests to the specific data for which there is an official need.

    2. The instructions on the back of Form 6882 , IDRS/Master File Information Request, briefly explain the information available for each IDRS command code listed.

    3. A record of the request should be maintained.

  3. For Master File or Non Master File, enter the appropriate MFT code, as shown in IRM 4.71.2.2.3, MFT Codes. See also, Document 6476, as revised.

  4. Forward requests for transcripts to the group secretary or Examinations Special Support and Processing (ESSP) for processing.

  5. Local procedures may allow designated clerical staff and/or agents to complete approved IDRS research requests.

4.71.2.2.2  (06-19-2014)
Payer Master File and Information Returns Master File

  1. The Payer Master File (PMF) and Information Returns Master File (IRMF) can be used to satisfy the package audit requirements of Policy Statement P-4-4. The on-line queries will assist agents in checking compliance with information returns filing requirements.

  2. The PMF was developed to increase compliance in the filing of the Form 1099 information return series.

    1. The PMF is a master file listing of entities, businesses and individuals, who file Form 1099.

    2. The file also contains information for each payer on penalties proposed and assessed.

    3. If it is determined that the taxpayer filed delinquent returns, and there is a need to ascertain penalties previously asserted, request a BMF or IMF transcript.

  3. The command code PMFOLS will provide a summary of the information contained on Form 1096, Annual Summary and Transmittal of U.S. Information Returns, filed by the taxpayer. PMFOLS lists each type of 1099 filed, the number of each type of 1099 filed, and the total amount reflected on each type of Form 1099.

  4. The command code PMFOLD will provide detailed information of the Forms 1099 filed.

  5. The command code IRPTR provides details of various information reports issued to a recipient. Using the recipient’s SSN, 1099-R information can be accessed which includes payee name and address, payer name and address, distribution amount, and withholding. Information on W-2s and Schedule K-1s can also be accessed.

4.71.2.2.3  (06-19-2014)
MFT Codes

  1. Master File Transaction (MFT) codes are assigned to each type of tax form that is filed on a master file. The following is a list of MFT codes that may be related to an employee plan. See section 2. of Document 6209, IRS Processing Codes and Information.

    MFT Form Name of Form
    01 941 Employer's Quarterly Federal Tax Return
    02 1120 U.S. Corporate Income Tax Return
    05 1041 U.S. Income Tax Return for Estates & Trusts
    06 1065 US Return of Partnership Income
    10 940 Employer’s Annual Federal Unemployment (FUTA) Tax Return
    16 945 Annual Return of Withheld Federal Income Tax
    30 1040 U.S. Individual Income Tax Return
    34 990-T Exempt Organization Business Income Tax Return
    67 990 Return of Organization Exempt From Income Tax
    74 5500 Annual Return/Report of Employee Benefit Plans
    76 5330 Return of Excise Taxes Related to Employee Benefit Plans
    88 1096 Annual Summary and Transmittal of U.S. Information Returns

4.71.2.3  (06-19-2014)
IDRS Command Codes

  1. An IDRS command code consists of 5 letters. Some command codes require a sixth letter known as a definer code. The following list includes some of the more useful IDRS research command codes. See sections 13 and 14 of Document 6209, for more information.

    Command Code Information Available
    AMDISA Provides a listing of all taxable returns under examination (e.g., 70-1234567 or 123-45-6789).
    AMDISA (P) Using a "P" after the EIN provides a listing of all Form 5500 returns under examination (e.g., 70-1234567P).
    AMDISA (N) Using an "N" after the EIN of a Non-Return Unit (NRU) provides a listing of all returns under examination (e.g., 70-1234567N).
    BMFOLI List of business returns filed by the taxpayer, the years for which a transcript can be requested, and the years for which the return can be viewed through IDRS using BRTVU.
    BMFOLT Transcript of a BMF return such a Form 5330, Form 990-T, Form 1120, Form 1120S, or Form 1065 for a specific tax period.
    BRTVU Line items on a BMF return such as a Form 5330, Form 990-T, Form 1120, Form 1120S, or Form 1065 for a specific tax period.
    CFINK Provides information on Form 2848, Power of Attorney and Declaration of Representative, on file for a particular EIN or SSN.
    EMFOLD Plan administrator information from Form 5500.
    EMFOLI List of plans maintained by the employer, the years for which a transcript can be requested, and the years for which the return can be viewed through IDRS using ERTVU.
    EMFOLL Information regarding the plan sponsor such as business code and telephone number. It also includes information regarding the plan’s determination letter, such as file folder number, plan effective date, application status date, and termination date.
    EMFOLT Transcript of the Form 5500 filing for a particular tax period.
    ERTVU Form 5500 line items for a particular plan and tax period.
    IMFOLI List of Form 1040 returns filed by the taxpayer, the years for which a transcript can be requested, and the years for which the Form 1040 can be viewed through IDRS using RTVUE.
    IMFOLT Transcript of a Form 1040 for a particular tax period.
    INOLEP List of all plans maintained by the employer.
    INOLES Most current name, address, and filing requirements for the entity. It may also indicate the EINs of subsidiaries.
    IRPTR Information returns such as Form 1099-R, Form W-2, Schedule K-1 received by a taxpayer. Each form includes payer, amount, withholding, etc.
    NAMEE EIN for a business when the business name and address are known.
    NAMES SSN for an individual when the taxpayer name and address are known.
    PMFOLD Detail information of Form 1099-R filed by a payer.
    PMFOLS Summary of payer filing of Form 1096 listing number of Forms 1099-R, etc filed by a taxpayer and total amount of the Forms 1099-R.
    RTVUE Line items on a Form 1040 return for a specific tax period.

4.71.2.4  (06-19-2014)
Non-Master File Transcript Requests

  1. Certain transactions in EP, such as closing agreement sanction payments, are posted on Non-Master File.

  2. A Non-Master File transcript can be obtained by sending a fax to the Accounting Operations Department in the Cincinnati Submission Processing Center (located in Covington, Kentucky).

  3. Prepare Form 10321, Fax Transmission Cover Sheet, in accordance with Exhibit 1. See IRM 4.71.2 Exhibit 1 at IRM 4.71 - Employee Plans Examination Exhibits. for an example of a completed Form 10321.

    1. Address the fax to:
      Cincinnati Submission Processing Center
      201 W. Rivercenter Blvd.
      Covington, KY 41011

    2. The fax number for the Accounting Operations Department is 859-669-2959.

    3. The phone number is 859-669-5498.

    4. Include your name, address, phone number and fax number.

    5. In the bottom section of Form 10321, request a Non-Master File transcript and list the name of the entity, TIN of the entity, MFT 28, and the tax period (e.g., "Please provide a Non-Master File transcript for XYZ Corporation; EIN 70-1234567; MFT 28; Tax period 201111" ).

      Note:

      The tax period is the year and month the closing agreement is signed, if the transcript request relates to a closing agreement.

  4. A clerk in the Accounting Operations Department of the Cincinnati Submission Processing Center will print the transcript and fax it back to you.


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