The following sources provide authority for procedures in this IRM as described in the relevant subsections:

Kansas City Submission Processing Campus (KCSPC) processes all credit and account transfers for:

Ogden Submission Processing Campus (OSPC) processes all credit and account transfers for:

Reviews ensure IRM procedures are applicable, adequate, and follow Department of the Treasury and/or IRS guidelines.

Federal Government Accounting Requirements, 31 United States Code (USC) 3512, places the responsibility for establishing and maintaining adequate systems of accounting and internal control upon the head of each executive agency and states that the head of each executive agency will establish and maintain systems of accounting and internal control that provide:

The following table lists the most common terms and acronyms in this IRM:

Use the following IRMs in conjunction with this IRM and refer to them when clarification is necessary:

Complete all initial research before transferring a Master File (MF) account on IDRS. Then, transfer using CC REQ77 with the following inputs for each field:

The TC 400 generates Computer Paragraph (CP) Notice CP 96 or CP 296, Account Transfer Out Transcript Notice, with the account balance. Input into the Non-Master File (NMF) suspense account from the generated campus recap, and the NMF Service Center Control File (SCCF) with a dummy Form 813, Document Register.

Submit an IRWorks ticket to add Folder 36000 to Control-D. This folder isn’t in the default ACO profile because it’s an ICO folder.

Pull the report from Control-D when necessary to complete account research and determine proper actions. Conditions prompting Error Register research may include:

This table lists the Control-D error registers by report name and job name.

This table lists the definer codes and login host for each campus. Replace the asterisk (*) in the job name with the correct definer.

Send Form 2424 and all supporting documentation by email to the receiving campus:

The receiving team takes the following actions upon receipt:

Prepare Form 2158, Credit Transfer Voucher, using the following table and see Figure 3.17.21-1 below.

The serial number format is "XXXX-XX-XX-XX."

Route Form 2158 to RACS. See IRM 3.17.64.10, Credit Transfers, for journal instructions.

Prepare only one Form 2158 and combine it with the supporting documentation into one PDF file. Always obtain the manager’s signature on Form 2158 whether sending electronically or by mail. Send the file to the receiving campus as follows:

Name the file exactly as shown. The naming convention is three parts separated by underscores (_).

To upload the file:

To set up email alerts for a SharePoint folder:

The NMF credit transfer-out request may include the following documentation:

See the following table to resolve issues obtaining timely acknowledgment:

The receiving campus receives the Form 2158 package from other Credit and Account Transfers campuses. Form 2158 shows the package as a NMF credit transfer, a debit, or an abatement.

Research using Form 2158 to find the correct NMF account. If unable to find the account on NMF or there is an unprocessable discrepancy, confirm and re-transfer on Form 2158.

If the correct account is processable:

The Credit and Account Transfers team manager verifies the journal and signs Form 2158. The employee then:

Take the proper freeze action below. Freeze the account when the credit part directs to a tax module in MF Status 06 (BMF only), 10 or 12 (IMF or BMF), and a secondary code is valid.

TC 762 reverses TC 760 (substantiated credit). Never input TC 762 on IMF to:

This subsection covers many debit-credit adjustments. Sort as follows:

Form 2424, Account Adjustment Voucher, transfers credits between accounts. This includes transfers between MF and NMF. Prepare in two parts (credit and debit) for any of the above situations.

Form 3809, Miscellaneous Adjustment Voucher, is for non-revenue receipt adjustments such as:

Form 8758, Excess Collections File Addition, transfers credits only into the 6800 account. The Excess Collections unit processes Form 8758. Only they can apply money from the file and must complete all requested entries. Excess Collection money is non-revenue receipts older than one year.

The Excess Collections unit accepts only complete credit transfer requests with each of the following:

Form 2424, Account Adjustment Voucher, transfers money between accounts using separate copies for credit and debit. The credit and debit copies also have their own credit and debit sides.

Give priority processing to the following two case types to avoid undue burden and/or hardship to the taxpayer:

Prepare Form 2424 using the following tables. The first table is the credit side. The second table is the debit side. Follow both tables with "Part 1 - Credit Copy" of Form 2424.

The transaction date is usually the start of the tax period or later, up to the date input. The credit and debit transaction dates are also usually the same. The following exceptions may apply to ensure correct interest computation:

Send Form 2424 for processing only after proper approval. The manager or designee reviews all Form 2424 Accounting employees prepare, including the history sheet, and initials both to approve. The manager delegates review and approval, if necessary, no lower than the lead accounting technician or lead tax examiner.

Input CC ADD24 on IDRS to display CC DRT24.

Form 3809, Miscellaneous Adjustment Voucher, transfers non-revenue receipt credits using separate copies for credit and debit. The credit and debit copies also have their own credit and debit sides.

Input CC ADD48 on IDRS to display CC DRT48.

ISRP transcribes Form 2424 and Form 3809 in separate blocks. Sub-sort all vouchers as follows:

Prepare Form 514-B, Tax Transfer Schedule, as a transmittal sheet for the NMF transcript. Number Form 514-B and transcript with the same DLN. Include special instructions for the receiving campus on Form 514-B if applicable.

Mail Form 514-B parts one through four, two copies of the transcript, and any other attachments to the receiving campus:

Reject incomplete and/or incorrect Form 12810 to the originator through email. Accept Form 12810 as complete only if it meets all criteria below:

The literal "ACCOUNT MERGED/RESEQUENCED FROM" displays on the account another TIN merged with. The prior TIN follows the literal. If the originator requests to transfer to this account instead of the invalid prior TIN:

Reject per paragraph (2) if penalty and interest accruals are not up to date (BMF only). The originator must take either input action below on all BMF accounts and wait for the TC(s) to post before requesting the transfer:

TC 290 PC 5 is not needed when any of the following conditions are present:

Process workable account transfers as follows:

The Adjustment, Collection, Statute, Accounts Management (AM), and Identity Theft Victim Assistance (IDTVA) teams send Form 12810, Account Transfer Request Checklist, to Accounting. Edit Form 12810 with the Accounting received date immediately upon receipt.

Reject incomplete and/or incorrect Form 12810 to the originator through email. Accept as complete only if Form 12810 meets all criteria below:

Reject per (2) above if a complete account transfer request and penalty and interest accruals are not posted to the module prior to the transfer. If more than one assessment still owes (TC 150, TC 290, TC 300), the originator must split the accruals between each account balance. The originator:

Identify the correct 23C date and establish the NMF account as follows. ANMF allows only one 23C date per account:

Bankruptcy Transfers to NMF: Verify the request includes the CSED. If the account has multiple assessments, include a CSED for each 23C date. Send the account to MFT 31 instead of ANMF if possible.

ANMF can’t always correctly compute penalty and interest. See IRM 3.17.46, Automated Non-Master File Accounting. Annotate Form 514-B with, M,Exception Code, if Form 12810 shows any of the items below:

Use the following table to generate TC 400 and the CP notice:

Edit CP 96 or CP 296 from the Account Transfer-Out Transcript notice and Form 12810. See:

Use the if/then table below to find the correct prior status if the account is in status 29:

Overflow TC 400 systemically generates for:

KCSPC: See Figure 3.17.21-2 and process the request as follows:

Originating/Losing campus: Complete the following steps:

IMF assessment TCs with a CSED:

BMF assessment TCs with a CSED:

If the overflow account has a civil Penalty Reference Number (PRN) 631:

Highlight the name, address, form number, and TIN on the CP notice. Place three lines in the right margin, using the highlighter, for later use.

Review the CP notice to identify all zero amount TCs. Line through the transactions, except:

Convert the remaining TCs on the CP notice using the chart in IRM 3.17.46.6.16.1 (4), Master File Overflow Transfer-In, or see below. Some MF TCs can’t post to ANMF.

Edit the entity data as follows:

Annotate the following in the right margin, at the three highlighter lines:

Load, to ANMF, the dates of all notices issued to the taxpayer. Annotate the status and date on the CP notice under the 23C DLN. See Exhibit 3.17.21-4, Non-Master File (NMF) Status Determination Table.

An overflow TC 400 BMF account can post with a zero, debit, or credit balance. If the BMF tax module on an overflow transfer account has a credit balance, it will post. SCCF does not accept Doc Code 51 with a credit balance. Use the following special procedures instead:

The account transfer-in program transfers all TCs, dates, and amounts into MF on a single record using Form 3413, Transcription List (Account Transfer-in):

Process only account transfer-in requests in debit or zero balance. Contact the originator if the account is in credit balance. Verify the credit balance is valid with the originator. Follow the if/then table:

Don’t enter any individual TC greater than $999,999,999.99. MF limits each amount field to 11 positions (IMF only).

The following case types require re-transfer action:

Do not re-transfer an account in any of the following conditions:

Prepare Form 3413 using the CP notice to transfer the account back onto MF:

Re-transfer the following on Form 3413. Use TC 402 with the same amount as the TC 400:

To reverse certain freeze codes, other functions may request the transfer team to input TC 402 to temporarily reopen modules previously transferred out with TC 400. TC 400 sets the M- freeze, which unposts all subsequent transactions except TC 370 with secondary TC 402 input by Accounting. TC 402 reopens the module to MF and releases the M- freeze, allowing the originator to act on the other freezes. The transfer team promptly reinputs the TC 400 once the originator completes all resolving actions. Requests originate from:

Accounting must close each case within 30 days of reopening. Originators must promptly take all necessary actions once the account is open. Data Control requires originators from functions other than Accounting to email the Data Control manager every 30 days the account is still open. The monthly email must include a statement explaining:

This table provides instructions to the transfer team and the originating function so both teams can easily follow the entire process. The transfer team and the originator must coordinate to complete all actions quickly.

The following table lists the contacts for IT and HQ:

Reject Form 5248 if any of the following criteria apply:

Use IDRS to determine entity status for accounts removed after 1972. The entity stays on MF for 51 months after all modules move to Retention Register. The originator may need to use Form 5248 instead of CC IMFOL with definer B or CC BMFOL with definer B if after removal:

Follow the if/then table below when a requested account isn’t on the computer tape at MCC:

This subsection covers only Form 3413 elements specific to the Retention Register microfilm. See IRM 3.17.21.8, Preparing Form 3413, for complete Form 3413 instructions.

Prepare Form 3413 as follows:

Assign a projected posting cycle of three to six weeks from the input date (see example). Annotate it on Form 5248, part one. Return part one to the originator. Attach Form 5248, part two, behind Form 3413 and retain.

Prepare Form 813:

Complete Form 3413, Section 01, per the following table:

Input the first applicable code from the following table as the original assessment TC:

Consecutively list the transaction date, TC, and transaction amount for all TCs following the original assessment from Section 01. See IRM 3.17.21.8.2.1, Form 3413, Sections 02-19 Over 54 Transactions, if the list is more than 54 TCs.

TCs on Form 3413 invalid for the Doc Code or MFT may include:

Input the dates, TCs, and amounts in Section 02:

The following table lists the valid TCs for each MF and Doc Code:

Convert invalid TCs (Doc Code 51 only) as follows:

Complete Sections 20-23 per the following table:

Use Form 3413, Sections 30-33, for non-remittance "status" TCs and Interest to Date. The program accepts up to 12 TCs. Complete Sections 30-33 per the following table:

Don’t reject the request for an invalid code. Drop it from the request. Explain the omission on the documentation for the originator. Most of the codes can be input on IDRS after Form 3413 posts, if needed.

The following forms always require valid abstract information:

Input abstract numbers in the No. (number) columns. Input amounts in the “Amount” columns.

The two abstract numbers for Tax Motivated Transactions are 221 (Tax) and 222 (Interest):

See Exhibit 3.17.21-1, Abstract Numbers Table, for the full list of valid abstract numbers by MFT.

Elements A, B, and C show wage information for withholding and Federal Insurance Contribution Act (FICA) tax returns:

Form 3413, Section 40 fields are valid only for Doc Code 51, tax class 1 records. The following table lists the fields and additional information:

Sort the following by MFT Code:

Assign the 14-digit DLN:

Credits on IDRS:

Credits from subsidiary taxpayers:

Backup withholding:

Short period returns occur for several reasons:

Rejects submits these returns. Control the same as the consolidated corporation returns.

Numbering:

Numbering:

Numbering:

Numbering:

Numbering:

Doc Code: Determine using the following table:

Tax class MF: Determine using the following table:

Blocking Series NMF: Depends on the form number/MFT.