)
o https:// significa que usted se conectó de forma segura a un sitio web .gov. Comparta información sensible sólo en sitios web oficiales y seguros.
- 21.5.5 Unpostables
- 21.5.5.1 Program Scope and Objectives
- 21.5.5.1.1 Background
- 21.5.5.1.2 Authority
- 21.5.5.1.3 Roles and Responsibilities
- 21.5.5.1.4 Program Management and Review
- 21.5.5.1.5 Program Controls
- 21.5.5.1.6 Terms and Acronyms
- 21.5.5.1.7 Related Resources
- 21.5.5.2 What Is an Unpostable?
- 21.5.5.3 Unpostables Research
- 21.5.5.3.1 Identifying Unpostables
- 21.5.5.3.2 Researching Unpostables on IDRS
- 21.5.5.3.2.1 Unpostable Command Codes
- 21.5.5.3.2.2 Probing for Information from the Taxpayer
- 21.5.5.3.3 Responding to Taxpayer Inquiries
- 21.5.5.3.3.1 Open Unpostable (UPC)
- 21.5.5.3.3.2 Closed Unpostable (UPC)
- 21.5.5.3.3.3 Unpostable Conditions (UPC) 126 and 147
- 21.5.5.4 Processing Unpostables
- 21.5.5.4.1 Preventing Unpostables
- 21.5.5.4.2 Resolving Unpostables
- 21.5.5.4.2.1 Cycling Transactions
- 21.5.5.4.2.2 Unpostables Created by Your Own Adjustments
- 21.5.5.1 Program Scope and Objectives
Part 21. Customer Account Services
Chapter 5. Account Resolution
Section 5. Unpostables
21.5.5 Unpostables
Manual Transmittal
September 22, 2026
Purpose
(1) This transmits a revised IRM 21.5.5, Account Resolution, Unpostables.
Material Changes
(1) IRM 21.5.5.1 - Added Live Chat to audience. Revised where to locate FY 2026 Accounts Management Program Letter and Operational Guidelines. IPU 26U0616 issued 06-09-2026.
(2) IRM 21.5.5.1.1 - Added Live Chat as additional method for employees to respond to taxpayer inquires. IPU 26U0616 issued 06-09-2026.
(3) IRM 21.5.5.1.2 - Updated paragraph with bullets for legislation, IRC and policy statements. Added paragraph explaining reasons for citing legislation as it applies to this IRM, and a paragraph citing the governing authority. Changes were made to meet internal control requirements and/or recommendations. IPU 26U0616 issued 06-09-2026.
(4) IRM 21.5.5.1.2 - Added legislative authorities and policy statements for internal control requirements.
(5) IRM 21.5.5.1.3 - Added Taxpayer Bill of Rights and a paragraph with links referencing Account Management roles and responsibilities. IPU 26U0616 issued 06-09-2026.
(6) IRM 21.5.5.1.4 - Added bullets for program oversight and how they apply to Program Controls per internal control requirements and/or recommendations. IPU 26U0616 issued 06-09-2026.
(7) IRM 21.5.5.1.4 - Added how reviews and analysis are used to evaluate whether employees use IRM guidance to perform account actions and duties.
(8) IRM 21.5.5.1.5 - Added paragraphs for different levels of internal program controls. Added paragraphs for the different quality review processes and measurements.
(9) IRM 21.5.5.1.6 - Added CCJA - Command Code Job Aid to acronyms. IPU 25U3654 issued 10-23-2025.
(10) IRM 21.5.5.1.6 - Revised summary statement for table for ease of use. Moved link to full list of acronyms from paragraph (1) to paragraph (2). Added status code to table of commonly used acronyms.
(11) IRM 21.5.5.1.7 - Revised current and added additional resources to assist those utilizing this IRM section in responding to taxpayer inquiries. Moved TBOR to IRM 21.5.5.1.3. IPU 26U0616 issued 06-09-2026.
(12) IRM 21.5.5.3.3.1 - Added IRM with link for UPC status codes and dates for ease of use.
(13) IRM 21.5.5.3.3.2 - Added TC 976/977 to closed UPC and updated timeframe for consistency. IPU 25U3654 issued 10-23-2025.
(14) IRM 21.5.5.3.3.3 - Changed IDRS to CC TXMOD for clarity. Added duplicate returns to unpostable conditions. Changed paragraph 4, row 4 Then box to bullet list for ease of reading. Clarified AMS Form 4442/e-4442 referral dropdown selections for consistency. Updated to use paragraphs in 109C that allows for all other toll-free numbers. IPU 25U3654 issued 10-23-2025.
(15) IRM 21.5.5.3.3.3 - Revised table for consistency in working used. Added row when UPC 126 0 and URC D procedures as missing content per SERP feedback 25096. Removed paragraph 7 as duplicate procedures that are already contained within the charts per SERP feedback 36428. IPU 26U0616 issued 06-09-2026.
(16) IRM 21.5.5.3.3.3 - Added hours of operation to provide taxpayer when advising them to call back on toll-free line.
(17) IRM 21.5.5.4.1 - Added link to Document 6209 priority codes for ease of use. IPU 25U3654 issued 10-23-2025.
(18) IRM 21.5.5.4.2 - Added row number to table for ease of use. IPU 25U3654 issued 10-23-2025.
(19) IRM 21.5.5.4.2.2 - Changed cases to issues when identifying timeframe to work unpostable(s). IPU 25U3654 issued 10-23-2025.
(20) IRM 21.5.5.4.2.2 - Added entity transactions to list of unpostables created by your own adjustments. Added note explaining that entity transaction unpostables do not auto-populate to the CCA4243 report, and must be searched for separately and manually reassigned.
(21) IRM 21.5.5 - Artificial Intelligence (AI) tools were used to make editorial changes including plain language revisions, correcting punctuation and grammar, and adhering to IRM style format. IPU 26U0616 issued 06-09-2026.
(22) Editorial changes were made throughout the IRM for clarity and IRM improvement. Reviewed and updated plain language, grammar, web addresses, IRM references, and legal references.
Effect on Other Documents
IRM 21.5.5, Account Resolution, Unpostables, dated September 4, 2025 (effective October 1, 2025) is superseded. The following IRM Procedural Update (IPUs) have been incorporated into this IRM: 25U3654 effective 10-23-2025 and 26U0616 effective 06-09-2026.
Audience
All employees performing account work
Effective Date
(10-01-2026)
Lucinda Comegys
Director, Accounts Management
Taxpayer Services
- Purpose: This IRM covers identifying, resolving, and preventing unpostable transactions. This section covers Integrated Data Retrieval System (IDRS) actions not allowed to post or not accepted by the computer after the IDRS action was systemically reviewed for accuracy.
- Audience: The primary users of this IRM are all employees in Business Operating Divisions (BODs) who are in contact with taxpayers by telephone, correspondence, in person or Live Chat.
- Policy Owner: The Director of Accounts Management is the policy owner of this IRM.
- Program Owner: Accounts Management Policy and Program IMF (PPI) Individual Adjustments (IA) is the program owner of this IRM.
Primary Stakeholders: The primary stakeholders are organizations that Accounts Management collaborates with which includes:
- Small Business/Self Employed (SB/SE) Service Centers, Compliance
- Taxpayer Services (TS) Service Centers, Submission Processing (SP)
- TS Customer Assistance-Relationship and Education (CARE)
- TS Return Integrity and Verification Operations (RIVO)
- Criminal Investigations (CI)
Program Goals: Program goals for this type of work are:
- Achieve a high customer accuracy rate for phone calls and paper adjustments when responding to or addressing unpostables
- Ensure efficiency in preparation of Form 4442 referral related to unpostables when a referral is needed
- Timely process corrections on unposted transactions
- Ensure continuous assessment of program vulnerabilities and opportunities for improvement
- Maintain effective communication with customers and all stakeholders
These goals may be found in Accounts Management SharePoint, FY 2026 Program Letter and Operating Guidelines, as well as IRM 1.4.16, Accounts Management Guide for Managers.
- Employees in the Accounts Management (AM) organization respond to taxpayer inquiries, phone calls, and Live Chat. They also process claims, internal adjustments, and transaction requests. Sometimes these adjustments or transactions are unable to post and need to be corrected. Telephone/Live Chat inquiries and account corrections should be resolved while the customer is on the telephone/Live Chat, if possible. If it is necessary to prepare a referral, sites must ensure that referrals are limited to requirements outlined in IRM 21.3.5, Taxpayer Inquiry Referrals Form 4442.
The authorities for this IRM are found in IRM 1.2.1.2, Policy Statements for Organization, Finance and Management Activities, and include:
- IRS Restructuring and Reform Act (RRA 98) Section 3705(a), enacted on July 22, 1998
- Tax Cuts and Jobs Act (TCJA) (Public Law 115-97), enacted on December 22, 2017
- The Protecting Americans from Tax Hikes (PATH) Act, enacted December 18, 2015
- The Coronavirus Aid, Relief, and Economic Security (CARES) Act, enacted on March 27, 2020
- The Consolidated Appropriations Act, 2021, enacted on December 27, 2020
- The American Rescue Plan Act of 2021, enacted on March 11, 2021
- The Inflation Reduction Act of 2022 and CHIPS Act, enacted on August 16, 2022
- Working Families Tax Cuts, enacted on July 4, 2025
- IRC 6402, Authority to Make Credits or Refunds
- IRC 7801, Authority of Department of the Treasury
- IRC 7805, Rules and Regulations
- Policy Statement 5-2, Collecting Principles
- Policy Statement 10-2, Privacy First: Protecting Privacy and Safeguarding Confidential Tax Information
- Policy Statement 21-1, Service Commitment to Taxpayers Service Program
- Policy Statement 21-2, The public impact of clarity, consistency, and impartiality in dealing with tax problems must be given high priority
- Policy Statement 21-3, Timeliness and Quality of Taxpayer Correspondence
- Policy Statement 21-4, One-stop service defined
- Policy Statement 21-5, Assistance furnished to taxpayers in the correction of accounts
- Policy Statement 21-6, Monitoring Employee Contacts with Taxpayers
- The IRM cites specific pieces of legislation when the information is relevant to the issue or is useful for greater understanding.
- Authority granted by the United States Code (USC), Title 26, Internal Revenue Code, Subtitle A, Income Taxes.
- The Taxpayer Services Chief oversees all policy related to this IRM, which is published on an annual basis.
- The Accounts Management Director oversees the instructions to the employees contained in the IRM content.
- Accounts Management Policy and Program IMF (PPI) Tax Analyst(s) oversee the content in this IRM and function as points of contact for all Accounts Management sites.
- Managers and leads ensure compliance with the guidance and procedures in this IRM for taxpayer inquiries, preventing and resolving unpostables, and Form 4442 referrals are reviewed and resolved timely.
- Employees respond to taxpayer inquiries, prevent, and resolve unpostables and prepare Form 4442 referral requests following procedures in this IRM.
- The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information about the TBOR, see Taxpayer Bill of Rights.
- Additional information is found in IRM 1.1.13.6.3, Accounts Management (AM), and IRM 21.1.1, Accounts Management and Compliance Services Overview.
- Program Reports: The program reports provided in this IRM are for identification purposes for the Accounts Management Contact Representatives (CRs) and Tax Examiners (TEs). For reports concerning quality, inventory, and aged listings, refer to IRM 1.4.16, Accounts Management Guide for Managers. Aged listings can also be viewed by accessing Control Data Analysis, Project PCD, from the Control-D/Web Access server, which has a login program control.
Program Effectiveness: Program Effectiveness is measured and controlled through:
- National Quality Review System (NQRS)
- Centralized Evaluative Review (CER)
- Managerial reviews
- Quarterly reviews conducted by Accounts Management Policy and Program IMF (PPI) Individual Adjustments (IA) Tax Analysts
Reviews and analysis must evaluate whether employees use IRM guidance to perform required account actions and duties.- Annual Review: The processes in this IRM are reviewed annually to ensure accuracy and promote consistency in tax administration.
- The Federal Managers Financial Integrity Act (FMFIA) of 1982 requires federal agency executives to periodically review and annually report on internal control systems.
- The Government Accountability Office (GAO) establishes standards for effective internal control in the federal government.
- Program Controls: Quality data and guidelines for measurement is referenced in IRM 21.10.1, Embedded Quality (EQ) Program for Accounts Management, Campus Collection, Campus Examination, Field Assistance, Tax Exempt/Government Entities, Return Integrity and Compliance Services (RICS), and Electronic Products and Services Support. The Embedded Quality Review Program (EQRS) is the system used by Accounts Management to review employee work quality. The quality review process monitors, measures, and improves the quality of work. Quality review data provides statistics for the Service’s business results component of Balanced Measures and identifies trends, problem areas, training needs, and opportunities for improvement.
- The Centralized Quality Review System (CQRS), operated by the Joint Operations Center (JOC), provides independent quality review services for multiple product lines.
- Accounts Management Policy and Procedures IMF (PPI), Individual Adjustments, conducts operational quality reviews. Local quality reviews support employee development and on-the-job instruction. The Accounts Management function may also request local quality reviews for processes not subject to national quality review. Managerial reviews, prepared in EQRS, evaluate employee performance.
Quality Review data helps management measure and improve program effectiveness by identifying the following:
- Defects resulting from site or systemic actions or inactions
- Drivers of customer accuracy
- Reasons for defect occurrence
- Defect trends
- Recommendations for corrective action
- Training needs
See the table below for a list of acronyms commonly used throughout this IRM section:
Acronym Definition BMF Business Master File CCJA Command Code Job Aid CSI Code Search Index CYC Cycle DLN Document Locator Number GUF Generalized Unpostable Framework IAT Integrated Automation Technologies IDRS Integrated Data Retrieval System IMF Individual Master File MF Master File MFT Master File Tax PMF Payer Master File PC Priority Code RC Reason Code REL CYC Release Cycle RIVO Return Integrity and Verification Operations SERP Servicewide Electronic Research Program ST Status Code TC Transaction Code TIN Taxpayer Identification Number UP Unpostable UPC Unpostable Code URC Unpostable Resolution Code - For a comprehensive listing of any IRS acronyms, refer to the Acronym Database.
Related resources for this IRM include (list is not all inclusive):
- Taxpayer Services - Accounts Management
- Servicewide Electronic Research Project (SERP)
- Document 6209 (IRS Processing Codes and Information)
- IRS.gov
- Publication 17, Your Federal Income Tax
- Applicable sections of IRM 21, Customer Account Services (refer to the table of contents for a list of available sections)
- IRM 20.1, Penalty Handbook
- Internal Revenue Code (IRC)
- Integrated Automation Technologies (IAT) Tool Instructions
- IDRS Command Code Job Aid (CCJA)
- IRM 1.4.2.1.8, Related Resources that impact internal controls
- IRM 4.19.16, Claims
- IRM 25.6.1.10, Claims, Abatements and Refunds
- Correspondex Letters
- Unpostables are transactions that cannot post to the Master File on the Integrated Data Retrieval System (IDRS). While you should take every action to prevent unpostables from occurring, it is critical that all unpostable cases are worked within seven business days of receipt.
- Each IDRS transaction is subjected to a series of validity checks prior to posting to the Master File. A transaction is termed unpostable when it fails to pass any of the validity checks and is then returned to the campus for follow up action(s).
- An IRS employee may encounter unpostables when working the weekly list from the Enterprise Computing Center, Martinsburg (ECC-MTB) returned to the campus Unpostable Unit, when answering a taxpayer inquiry, or when his/her own adjustment case is returned for resolution.
- Unpostables are handled through identification, research, resolution, and response.
Causes of unpostable transactions include the following:
- Dates or money amounts do not match on credit transfers
- Adjustments are input to an account with no transaction code (TC) 150 posted
- Priority codes (PCs) are omitted
- Amounts are reduced below zero, except adjusted gross income (AGI)
- Errors are made in data entry
- No entity is present on Master File (MF)
- Entity data does not match
- Scrambled SSN Indicator is present
- Payments are input on settled accounts
- Freeze codes are not considered
- Pending transactions are not considered
- Sequence of inputs is not considered
- Presence of certain identity theft indicators
- To research the Unpostable Code (UPC), use Document 6209, Section 8B, Master File Codes, and the Integrated Automation Technologies (IAT) Code Search Index (CSI) Tool, for reference.
Identify unpostables on IDRS by the pending transaction identification codes, by the Nullified Distribution Listing (GUF 55-47), or by Form 8749, Unpostable Action and Routing Slip, Form 3465, Adjustment Request, or Form 4251, Return Charge-Out, routed from the Unpostables function.
- When an unpostable condition appears on an account on IDRS (e.g., command code (CC) TXMOD, CC ENMOD), the format includes the letter U followed by a three-digit numeric code (Unnn) called an unpostable code (UPC). The three digits indicate the cause of the unpostable. A UPC may also include a reason code (RC). The RC is a one-digit number between 0 and 9 which follows the UPC. Reason codes provide a reason why the account transaction was unable to post. Refer to the CCJA - IDRS Command Code Job Aid, on Servicewide Electronic Research Program (SERP) under the IRM Supplements page, for examples of input and response screens (e.g., CC UPTIN, CC UPDIS, CC UPCAS, CC UPRES).
UPCs and their definitions are listed in:
- Document 6209, Section 8B.3, Unpostable Codes - IMF
- Document 6209, Section 8B.4, Unpostable Codes - BMF
- IRM 3.12.179, Individual Master File (IMF), Payer Master File (PMF) Unpostable Resolution
- IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution
- IAT Code Search Index (CSI) Tool
Unpostables are identified on IDRS by pending transaction identification codes, including:
- Unnn (U = unpostable, NNN = the numeric unpostable code.) This is an open unpostable case.
- CU - Corrected Unpostable - the transaction should post to the module in the cycle appearing to the right of the transaction.
- NU - Nullified Unpostable - the transaction unposted and was nullified; sent to the Reject function for resolution.
- DU - Deleted Unpostable - the transaction unposted and was deleted; will not post to Master File.
- DC - Transaction deleted by Error Resolution System (ERS) or Campus Reject Processing.
- DI - Delinquent or entity transaction which appears on IDRS but does not post to Master File.
- DJ - Transaction deleted through normal weekly updates.
- DN - Transaction deleted by IDRS daily Taxpayer Information File (TIF) batch processing.
- DP - Transaction deleted by CC DELET or has been a "TP" on TIF for 4 cycles or an age-pending routine change or a "TP" transaction failed to match daily update on money amount.
- RJ - Reject transaction - case referred to the Rejects function.
- Rnnn - Transaction delayed beyond the scheduled cycle.
- RS - Resequencing transaction has been delayed beyond the scheduled cycle.
- TP - Payment received in the Campus input to IDRS from the Remittance Processing System (RPS) with the cycle of input.
- For more information see Document 6209, Section 14.7, Pending Transaction Identification Codes/IDRS Merge Related Transaction Codes.
- Items nullified by the Unpostables function with unpostable resolution code (URC) 2 or 8 will appear on the Nullified Distribution Listing (GUF 55-47).
Each Nullified Distribution Listing (GUF 55-47) contains the following identifying information:
- Unpostable Resolution Code (URC)
- Master File (MF)
- Document Locator Number (DLN)
- Taxpayer Identification Number (TIN)
- Name Control
- Master File Tax (MFT) Code
- Tax Period
- Unpostable Code
- Pre-Journalized or Refund Amount
- Assessment Statute Expiration Date
- Federal Tax Deposit (FTD) Microfilm Number
- Unpostable Category Code
- Resolution Employee Number
- Functional Area of Resolution
- Remarks entered by Resolution function
- Identity Theft indicator present
When the Unpostables function closes a case with URC 2, a control is opened on IDRS to the responsible employee or appropriate function. The attempted transaction was deleted and must be reinput correctly after determining the reason for the unpostable.
- The case control category is NLUN. For more information see IRM 3.12.32.20, GUF Listings and Reports - General Information and Distribution.
- The IDRS employee number is shown on the Nullified Distribution Listing (GUF 55-47). If you do not have access to the Nullified Distribution Listing, do complete research to determine if the transaction needs to be reinput and, if it does, which area should take this action.
Note:
If the case is routed to the incorrect function, return the case to the employee shown on the listing.
- Form 4251, Return Charge Out, generated on unpostable cases, shows the Assessment Statute Expiration Date (ASED). Ensure unpostable cases showing imminent statute dates (within 90 days) are sent to the Statute unit for quick assessment.
- For more information see IRM 3.12.32.20.25, GUF 55-46, Nullified Distribution Summary and GUF 55-47, Nullified Distribution Listing.
- Use command codes (CC) UPTIN, UPDIS (UPRES), and UPCAS with definer "Z" to research/resolve unpostables. If the account is not on your local database or at your local campus, access these command codes at the campus the unpostable is located. See IRM 21.5.5.3.2.1, Unpostable Command Codes.
Refer to the following IRMs for complete procedures for resolving unpostables:
- IRM 3.12.179, Individual Master File (IMF), Payer Master File (PMF) Unpostable Resolution
- IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution
- IRM 3.13.122, Individual Master File (IMF) Entity Control Unpostables
- IRM 3.13.222, BMF Entity Unpostable Correction Procedures
- Refer to IRM 21.4.6.5.19, TOP Unpostable Conditions, for information on unpostables related to tax offset going to Bureau of the Fiscal Service (BFS).
The CC shown below can be used when IDRS is available at the campus where the unpostable is located. This is done by the input of the CC followed by the routing symbol "@" and the two-digit location code.
Note:
The Integrated Automation Technologies (IAT) UP Histories Tool is designed to help users with research and input of histories on open unpostables. See UPTIN Histories Tool.
CC UPTIN: displays all open and closed unpostable cases at the campus searched for the taxpayer identification number (TIN) entered. Refer to IRM 2.3.37, Command Code UPTIN for the GUF System, for more information about CC UPTIN. Also refer to CCJA - IDRS Command Code Job Aid - UPTIN, on the Servicewide Electronic Research Program (SERP) under the IRM Supplements page for examples of input and response screens.
Note:
Closed unpostables for the input TIN are displayed for up to three months before dropping off the Generalized Unpostable Framework (GUF). For closed cases, research the UPC on CC UPTIN to determine why the account transaction was unable to post. Refer to Document 6209, Section 8B.3, Unpostable Codes - IMF, Document 6209, Section 8B.4, Unpostable Codes - BMF, or the IAT Code Search Index (CSI) Tool, for unpostable reason code (RC) descriptions.
Research CC UPTIN for the following information:
- The unpostable sequence number of an open case (Identifies the assigned number used to control the UP case - 12 characters)
- Category code (Identifies the type of UP case - 2 characters)
- Functional area code (Identifies the functional area assigned to the UP case - 2 characters)
- Unpostable code (UPC) (Identifies the condition which caused the transaction to go unpostable - 3 characters)
- UP reason code (Identifies the reason a transaction went unpostable - 1 character)
- Original UP cycle (Identifies the cycle the transaction originally unposted - 6 characters)
- Unpostable resolution code (Identifies how the unpostable was corrected - 1 character)
- Nullify area code (Identifies the area nullified UP cases should be routed to - 2 characters)
- Status code (Identifies what action has been taken on the case (open, suspended, or closed) - 1 character)
- Status date (Identifies the date the status was last updated - 8 characters)
- Assigned Employee number - 10 characters
- The corrective action taken to resolve a previously closed case
- The response time given the taxpayer on a closed case
- CC UPDIS: unpostable records on the UPRES screen. When CC UPDIS is input, the automatic screen display CC UPRES appears. The information displayed on CC UPDIS varies depending on the type of unpostable. Use CC UPDIS as a prerequisite for CC UPRES and CC UPCAS with definer "Z" . Research CC UPDIS to display a specific closed unpostable for the input sequence number. The closed unpostable will only appear on CC UPDIS until the correcting action is posted in the Thursday night correction tape run. Refer to IRM 2.3.48, Command Code UPDIS for the GUF System, for information about CC UPDIS. Also refer to the CCJA - IDRS Command Code Job Aid - UPDIS/UPRES, on SERP for examples of input and response screens.
CC UPCAS: Use with definer "Z" to input message/history information to aid in the resolution of the unpostable condition. Briefly explain how the unpostable can be corrected. There are 80 characters available. Refer to CCJA - IDRS Command Code Job Aid - UPCAS, on SERP under the IRM Supplements page, for examples of input and response screens.
Note:
Never notate that the unpostable should be "forced to post" . Look up the unpostable code and do complete account research to determine what caused the unpostable, and what actions are needed to correct it.
- This section provides the procedures to be followed when responding to taxpayer inquiries and an unpostable condition has affected their account.
Use the table below to respond to taxpayer inquiries regarding an unpostable condition.
Row If Then 1 CC UPTIN shows the UPC is open or in suspense (status code (ST) on line 4 is "A" or "S" ) See IRM 21.5.5.3.3.1, Open Unpostable (UPC). 2 CC UPTIN shows the UPC is closed (status code (ST) on line 4 is "C" ) See IRM 21.5.5.3.3.2, Closed Unpostable (UPC). 3 CC UPTIN shows a UPC 126 or UPC 147 (any status) See IRM 21.5.5.3.3.3, Unpostable Conditions (UPC) 126 and 147.
Open unpostables (UPC) are usually resolved within eight cycles, however the time frame for resolution can be extended depending on the required research or complexity of resolving the unpostable.
- Research to determine the status of the open unpostable. Use CC UPTIN to identify the unpostable cycle date of the open unpostable. See CCJA - IDRS Command Code Job Aid - UPTIN, for more information. The unpostable cycle identifies the original unposting of the transaction and does not change as the unpostable is reassigned to another area for resolution (the cycle date information of the unpostable is shown next to the literal CYC on line 1 of UPTIN). Do not use the status date of an open unpostable to determine the appropriate time frame to respond to the taxpayer. The status date reflects the date the status was last updated and can change as the case is reassigned to another area. See IRM 3.12.32.9.1 , Unpostable Status Code and Status Date, for more information.
Use the following chart when advising the taxpayer of the appropriate time frame for a response on an open unpostable:
- See IRM 13.1.7.3, TAS Case Criteria, to determine if the case should be referred to TAS. See IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, for more information.
- See IRM 21.5.2.4.8.2, Suppressing Balance Due Notices, if there is a balance due on the account.
Command Code (CC) UPTIN research is required to determine how the unpostable was closed. If the status is ‘C’, the status date is the date the unpostable was closed. Use the status date to determine the appropriate time frame to respond to taxpayer inquiries. (The status date is shown next to the status code of the unpostable on line 2 of UPTIN.)
Note:
Refer to IRM 21.5.5.3.3.3, Unpostable Conditions (UPC) 126 and 147, for information on unpostable code (UPC) 126. Submission Processing does not work UPC 126.
If the unpostable is closed, advise the taxpayer to allow 6 weeks from the closing date of the unpostable for processing. If the unpostable is due to transaction code (TC) 150/976/977, advise the taxpayer the entire process may take up to 16 weeks from the closing date for processing.
Note:
Check CC UPDIS for possible cycle delays. The cycle the transaction should post is shown next to the Literal: REL CYC on Line 9 of CC UPRES. See CCJA - IDRS Command Code Job Aid - UPDIS/UPRES, for more information.
- If the account has a lien against it and correction of the unpostable will full pay the account, a manual lien release is needed. Follow procedures in IRM 5.12.3.3, Lien Release Conditions, about manual lien releases. Submit a completed Form 13794, Request for Release or Partial Release of Notice of Federal Tax Lien, to the Centralized Lien Unit, lien release contact. For more information see, Centralized Lien Processing, on SERP Who/Where.
- See IRM 13.1.7.3, TAS Case Criteria, to determine if the case should be referred to TAS. See IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, for more information.
- See IRM 21.5.2.4.8.2, Suppressing Balance Due Notices, if there is a balance due on the account.
- If an unpostable condition other than UPC 126 or UPC 147 has NOT been corrected, whether viewable in CC UPTIN or not, see IRM 21.5.5.3.3.1, Open Unpostable (UPC), for further guidance.
- If the unpostable is no longer showing on CC TXMOD, CC TRDBV will have the necessary information to identify which unpostable and reason code was used on the original or duplicate return.
- The time frames indicated in the tables below start from the unpostable cycle (original unposting of the transaction) of the active unpostable.
If the module shows the return went unpostable (UPC) 126 RC 0 during processing, use the table below to determine your responses and/or action(s):
Row If Then 1 Unpostable condition UPC 126 RC 0 is closed with a URC of 0. - Advise taxpayer to allow 9 weeks from the closing date for processing. See IRM 21.5.5.3.3.2, Closed Unpostable (UPC).
- If 9 weeks have passed and refund has not been issued, see IRM 25.25.6.6.4, Taxpayer Protection Program (TPP) Issue Resolved - Refund Not Received.
2 Unpostable condition UPC 126 RC 0 has been corrected and the closed UPC 126 resulted in a return moved to MFT 32. See IRM 25.25.6.6, Non Taxpayer Protection Program (TPP) Telephone Assistors Response to Taxpayers, for procedures. 3 Unpostable condition is an unresolved UPC 126 RC 0 and is not viewable on CC UPTIN and the normal processing time frames have not been met. - Advise the taxpayer to allow the normal processing time frames in IRM 21.4.1.4, Refund Inquiry Response Procedures.
- Advise the taxpayer that they should receive either their refund or correspondence within those time frames.
4 Unpostable condition is an unresolved UPC 126 RC 0 and is not viewable on CC UPTIN and the normal processing time frames have been met. If the UPC 126 RC 0 posted to the account within 14 days of the date of the call,
- Advise the caller that additional information is required to complete the processing of their return and to allow 14 days to receive a letter with further instructions.
- Advise the caller to call IRS at 800-829-1040, Monday through Friday, 7:00 a.m. to 7:00 p.m., local time, unless in Puerto Rico which is 8:00 a.m. to 8:00 p.m., local time, if they do not receive a letter within 14 days from the date of the call.
5 Unpostable condition is an unresolved UPC 126 RC 0 and is not viewable on CC UPTIN and the normal processing time frames have been met. If the UPC 126 RC 0 posted to the account more than 14 days prior to the date of the call, see IRM 25.25.6.6.2, Procedures for when the Caller has not Received or Lost the Taxpayer Protection Program (TPP) Letter. 6 Unpostable condition is an unresolved UPC 126 RC 0 and is viewable on CC UPTIN. For phone inquiries refer to IRM 25.25.6.6, Non Taxpayer Protection Program (TPP) Telephone Assistors Response to Taxpayers.
- For paper inquiries refer to IRM 21.5.1.4.4.1, Unresolved Taxpayer Protection Program (TPP) Issues for Correspondence and Loose Forms
7 Unpostable condition UPC 126 RC 0 was closed with URC D and return is archived/deleted. See IRM 25.25.6.6, Non Taxpayer Protection Program (TPP) Telephone Assistors Response to Taxpayers, and IRM 25.25.6.6.5, Taxpayer Protection Program (TPP) Issue not Resolved, for procedures.
If the module shows the original return went unpostable (UPC) 147 during processing, use the table below to determine your responses and/or action(s):
Note:
Business rules for unpostable (UPC) 147 reason codes (URC) 1, 6, 7, and 8 are obsolete as of January 2017. Instructions have been removed from the chart below.
- If the unpostable is no longer showing on IDRS, CC TRDBV will have the necessary information to identify which unpostable and reason code was used on the original or duplicate return.
- This section provides specific procedures for processing unpostables.
For more information see:
- IRM 3.12.32, General Unpostables
- IRM 3.12.179, Individual Master File (IMF), Payer Master File (PMF) Unpostable Resolution
- IRM 3.13.122, Individual Master File (IMF) Entity Control Unpostables
- IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution
- IRM 3.13.222, BMF Entity Unpostable Correction Procedures
Most unpostable conditions are prevented by adhering to IRM procedures, using the mandated IAT tools and thoroughly reviewing IDRS before making an adjustment. However, certain unpostables cannot be prevented due to the presence of specific identity theft indicators on an account to protect the taxpayer until the rightful owner of the social security number (SSN) can be verified. Consider the following to prevent an unpostable:
- Freeze codes, follow procedures for the specific freeze codes using IRM 21.5.6.4, Freeze Code Procedures
- The effect of any transactions pending on the account
- Cycling transaction information, follow procedures in IRM 21.5.5.4.2.1, Cycling Transactions
- Implementing strategies which prevent unpostables will help you complete adjustments accurately and efficiently. For instance, make sure dates and money amounts on credit transfers match those of the credits being moved before you make the adjustment. See IRM 21.2.2-2, Accounts Management Mandated IAT Tools.
- See IRM 21.5.8.4.7, Avoiding Credit Transfer Unpostables, for more information about credit transfer unpostables.
When using a credit transfer to move a refund, the TC 848 will unpost with unpostable code (UPC) 138-4 if:
- There is no corresponding TC 846/840
- The TC 846/840 was previously returned or reversed
- The date on TC 848 does not match TC 846/840
- The TC 848 amount does not match the TC 846/840 amount
This list is not all inclusive. Monitor for posting of the TC 848. If the transaction unposts, determine the cause and enter a history item on the Generalized Unpostable Framework (GUF) for the Unpostable function using command code (CC) UPDIS and CC UPCAS with definer "Z" , or the IAT UP Histories Tool.
- When using a credit transfer to move a refund, the TC 849 will unpost with UPC 188-0 if the year name line for the "to" module has not yet been established. Monitor for posting of the TC 849. If the transaction unposts with UPC 188-0, establish the module per IRM 3.13.5.117, Establishing a New Account (TC 000), and enter a history item on the GUF System for the Unpostable function using CC UPDIS and CC UPCAS with definer "Z" , or the IAT UP Histories Tool.
- Contact the employee with an open control base on IDRS to coordinate actions and prevent duplicate adjustments. See IRM 21.5.2.3, Adjustment Guidelines - Research, for more information.
- Verify that the adjustment is not a duplicate of a previous adjustment.
- If updating the filing status to joint and adding secondary self-employment income, allow the entity to post first. Consider transaction posting cycles and use of post delay codes (PDC). See IRM 21.5.5.4.2.1, Cycling Transactions, for more information.
- Consider previous tax adjustments before inputting a subsequent adjustment, especially those within $10 of a previous adjustment. If it is still necessary, use priority code (PC) 8 on the adjustment. See Document 6209, Section 8C 2-4, Source Codes, Reason Codes, Hold Codes and Priority Codes.
- Look for any manual adjustments of penalties and interest (e.g., TC 160, TC 161, TC 170, TC 171, TC 340, and TC 341) that need correction or recognition when inputting an adjustment.
- Use the correct Master File Tax (MFT), tax period, and name control.
- When reversing a transaction with a specific date (e.g., TC 570, TC 971), the transaction date must match the date of the transaction being reversed.
- Input the correct transaction codes (TC), item and/or credit reference numbers. Consider posted amounts, limitations for each TC, and item/credit reference number being input. See IRM 3.12.179.73, UPC 189 RC 0 - RC 9 Reversal TC Amount Discrepancy, for more information.
Do not reduce the following reference numbers below zero:
- 878 - Primary Self Employment (SE) Income
- 879 - Secondary SE Income
- 886 - Taxable Income
- 887 - Number of Exemptions
- 889 - SE Tax
- 891 - Primary Tip Income
- 892 - Secondary Tip Income
- 895 - Primary Medicare Income
- 896 - Secondary Medicare Income
- 897 - Spousal Claim on Debtor Master File (DMF) (Individual Master File (IMF) only)
- 898 - Primary Medicare Tip Income
899 - Secondary Medicare Tip Income
For more information see IRM 3.12.179.90.7, UPC 189 RC 1.
- Always review the net result of any adjustments or transactions (e.g., TC 290/291, TC 971) on IDRS for accuracy (e.g., TXMOD, ENMOD).
- When an adjustment is input incorrectly, the person that input the adjustment can use CC TERUP the same day to delete it. Refer to IRM 2.4.13, Command Code TERUP.
- Review the unpostable condition and the specific unpostable reason code (URC) to determine the cause of the unpostable.
- When an unpostable is closed with a URC of 1, 2, or 8, a nullification code is entered by the Unpostables function to identify the receiving area of the closed unpostables. Refer to IRM 3.12.32.14, Nullify Area Codes, for more information.
If the case is still open, check the transaction information to determine what needs correction. Follow the table below to determine the appropriate action:
Row If Then 1 You find an error Use command code (CC) UPDIS and CC UPCAS with definer "Z" , or IAT UP Histories Tool to enter a history item on the Generalized Unpostable Framework (GUF) for the Unpostable function. See IRM 21.5.5.3.2.1, Unpostable Command Codes, for more information. 2 The transaction should post based on the information provided Treat the transaction as "pending" and advise the taxpayer accordingly. 3 An unpostable credit does not belong on the taxpayer's module and you know where it belongs Input a history item using CC UPDIS and CC UPCAS with definer "Z" , or the IAT UP Histories Tool. See IRM 21.5.5.3.2.1, Unpostable Command Codes, for more information. 4 You cannot determine where the credit belongs or how to resolve the unpostable condition and it has been more than 8 cycles since the transaction went unpostable Prepare a referral to the area the unpostable is assigned. Follow procedures in IRM 21.3.5, Taxpayer Inquiry Referrals Form 4442. Note:
When unpostables are closed, status code "C" shows on CC UPTIN the next day. The information remains on CC UPTIN for up to 90 days. Determine if the unpostable is closed the same day by checking CC UPDIS. Follow procedures in IRM 21.5.5.3.2.1, Unpostable Command Codes. Closed UPC 126 RC 0 may typically be seen the same day.
- If the account has a lien against it and correction of the unpostable will full pay the account, a manual lien release is needed. Follow procedures in IRM 5.12.3.3, Lien Release Conditions, about manual lien releases. Submit a completed Form 13794, Request for Release or Partial Release of Notice of Federal Tax Lien, to the appropriate contact at Centralized Lien Processing.
- Each week of processing is considered a cycle. All transactions (returns and adjustments) post to the Master File (MF) according to the cycle they are input. Transactions pending on the accounts must also be considered.
Cycles that impact processing:
- Campus Cycle: Thursday - Wednesday
- Master File Processing: Friday - Thursday
Certain transactions require a related transaction to post first. Input the transaction(s) to the system in the desired order of posting. For instance, most transactions require the establishment of an account or tax module before subsequent transactions can post.
Note:
The posting sequence for MF is generally from the lowest numbered transaction code to the highest. Transaction code TC 400 (transfer of account) posts last on all MFs except for Business Master File (BMF). In BMF, when a TC 400 and TC 150 (return) are attempting to post in the same cycle, the TC 150 will post last.
- Cycle delay transactions by using a posting delay code. Determine the necessary number of cycles (weeks) to delay the posting of a TC and input that number in the appropriate field of the IDRS input screen.
- If the prerequisite TC with a higher number must post prior to the posting of another TC, use an appropriate cycle delay indicator.
Use an appropriate cycle delay indicator when a prerequisite TC is needed to change filing requirement, balance, freeze condition, or indicator. Transactions can be delayed from one (1) cycle up to a maximum of six (6) cycles.
Note:
Calculate the number of cycles needed by using the current cycle plus the number of cycles the adjustment action must take to post to the MF.
Do not cycle delay transactions if:
- The posting sequence is irrelevant; or
- The prerequisite transaction will post first.
Caution:
When you enter the number of cycles to delay a transaction, consider the day of the week in relation to the day the Service Center (SC) updates to MF. If you input the transaction close to the end of the weekly posting cycle, you may need an additional cycle to allow the transaction to post.
- When you transfer credits using command code (CC) FRM34, the credit side re-sequences for one cycle after the debit side posts in two cycles. The CC DRT24 and CC DRT48 transfers post in two cycles.
If you use CC FRM34 and CC DRT48 simultaneously, take care to force both transactions to post in the same cycle.
Use a one-cycle posting delay on the credit election transfer (CC DRT48) if you move the multiple payments with CC FRM34 to avoid generating erroneous notices, offsets, and refunds.
Note:
Refer to, Document 6209, Section 8B.9, Resequence Codes (IMF Only), for a list of IMF Resequence Codes.
- For more information about credit transfers, refer to IRM 21.5.8, Credit Transfers.
- For more information on cycling transactions see IRM 3.12.179.19, Posting Transactions Input Timing.
- The Generalized Unpostable Framework (GUF) automatically sends select unpostables back to the originator, if the employee caused the condition or has information to close the case.
Resolve unpostables created by your own adjustments, entity transactions, credit transfers, etc.
Reminder:
It is critical that all unpostable issues are worked within seven (7) business days of receipt.
A control base is usually opened (Category Code NLUN) to the employee who input the transaction originally, but may also be assigned to a default IDRS number. The transaction is included on the Nullified Distribution Listing (GUF 55-47) and the NLUN controls can be found on your Campus’ CCA4243 report. Both are available on Control D.
Note:
Not all unpostables populate to the campus CCA4243 report. To obtain the entity transaction unpostables, search the CCA4243 Team 249 Report in Control-D the first business day of each week and manually reassign the entity control base to the originator. For more information, see IRM 3.12.32.14.2, Nullify Area Codes for URC 2.
- When you are notified of an unpostable transaction, research command code (CC) UPDIS and CC UPRES for the reason(s) the adjustment was nullified. Follow procedures in IRM 21.5.5.3.2.1, Unpostable Command Codes.
If a correction to the adjustment is needed, re-input the transaction(s) using the corrected information and notate the NU DLN on the subsequent adjustment package. If using Correspondence Imaging Inventory (CII), notate the NU DLN in your CII case notes.
Caution:
Do not reinput the same transaction that unposted unless the condition causing the transaction to unpost has been corrected.
After the transaction is corrected or if no action is needed, close all NLUN controls. See IDRS Command Code ACTON Job Aid or IAT Act On Tool, to close your control base. When correcting an unpostable created by your own adjustment, change the NLUN category code to MISC when closing the control base to prevent an incorrect closure count.
If your merge transaction unposts with unpostable code (UPC) 134 RC 3, notify the No Merge (NMRG) Team following IRM 21.6.2.4.1, Reassignment of NMRG Cases due to Site Specialization.
- If your unpostable transaction is closed to Accounting, Nullify Area Code 41, contact the appropriate Accounting function for resolution. See IRM 3.12.32.14.1, Nullify Area Codes URC 1 and URC D.