- 2.2.2 PCS Command Code TSLOD
- 18.104.22.168 Program Scope and Objectives
- 22.214.171.124 Load PICF Data
- Exhibit 2.2.2-1 Command Code TSLOD — Input Screen Format
- Exhibit 2.2.2-2 Command Code TSLOD — Input and Output Screen Examples
- Exhibit 2.2.2-3 Command Code TSLOD — Input and Output Screen Examples
- Exhibit 2.2.2-4 Command Code TSLODK — Input Screen Format
- Exhibit 2.2.2-5 Command Code TSLODK — Input Screen Examples
- Exhibit 2.2.2-6 Command Code TSLODK — Output Screen Examples
Part 2. Information Technology
Chapter 2. Partnership Control System
Section 2. PCS Command Code TSLOD
December 03, 2019
(1) This transmits revised IRM 2.2.2, Partnership Control System, PCS Command Code TSLOD.
(1) Program Scope and Objectives added.
(2) Terms/Definitions/Acronyms added.
(3) Related Resources added.
Acting Chief Information Officer
This IRM provides instructions on how to use IDRS command code TSLOD.
List of terms and definitions used throughout this IRM section.
PICF Partnership Information Control File NMF Non-Masterfile AIMS Audit Information Management System TIN Taxpayer Identification Number NAP National Account Profile AIMF Audit Information Management File TEFRA Tax Equity and Fiscal Responsibility Act of 1982 Tier Indicator Indicates that a Partnership record exists on PCS as both a Partnership and Partner entity. MFT Code Masterfile Tax Code GENDATA The Gendata Data Store is an output file from the UNISYS Real Time process GTBAM Utility IDRS command code used by TSLOD VALNCL UNISYS subroutine that validates Name Control information FS File Source code DBA Doing Business As name TIF Tax Information File
Loading Partnership and Investors onto the Partnership Information Control File (PICF).
The Partnership control is established on the PICF with CC Definers " K" and Blank only if the Partnership return is under examination on the AIMS data base.
With the exception of Non-Masterfile (NMF) cases, if the Related Partner return is not on the AIMS data base, the Taxpayer Identification Number ( TIN) and the Name Control of the Related Partner will be checked against the NATIONAL ACCOUNT PROFILE (NAP) files to verify that the TIN is on Masterfile and the name control matches the input. If the TIN and Name Control has a match on the NAP, a skeletal record (Record-Type-Cd = "F1" ) is established on the AIMF. A TC424 record is generated to the GENDATA tape.
When a Related Partner entry matches a "424" Tax Module or a full Non-NMF Tax Module, a TC424 is generated to the GENDATA tape. For NMF cases, CC AMNON must have previously been used to establish the record on the AIMF and generate the Form 5546 and labels.
If a Related Partner entry matches a "424" Information Tax Module (AIMS-SOURCE-CD = 60 and EMPLOYEE-GROUP-CD = 1000 or 2000), then the AIMS data on the Tax Module is replaced with standard "424 " AIMS data on the Tax Module. A TC424 is generated except for NMF cases.
References in this manual to partnerships generally refer to the Key Case, and references to partners generally refer to the Investor.
TSLOD will count each successful linkage of an Investor to a Key Case. The result will be displayed in the message, "REQUEST COMPLETED/UPDATES nnnn" , where nnnn is the number of links made. TSLOD with CC definer "Z" will reset the update counter to zero.
Partnerships are initially established on the Partnership Investor Control File (PICF) using Command Code TSLOD with a Blank CC definer. ( Exhibit 2.2.2-1 and Exhibit 2.2.2-2)
This initial establishment will accommodate the loading of the Partnership, and the linking of up to ten (10) Partners, on the PICF .
Input document for this screen is Form 8341.
After initial establishment of the Partnership on the Partnership Investor Control File (PICF), additional Partners may be added by using Command Code TSLOD with a Blank CC definer. ( Exhibit 2.2.2-1 and Exhibit 2.2.2-3)
TSLOD with a Blank CC definer will accommodate the linking of ten (10) additional Partners to an existing Partnership.
Input Document for this screen is Form 8341.
TEFRA partnerships may also be initially established on the Partnership Investor Control File (PICF) using Command Code TSLOD with a CC (Command Code) Definer of "K" . One partner may be linked to the Partnership and Schedule K1 data for the individual partner may be added. This CC Definer may also be used to link additional TEFRA partners with their respective Schedule K1 data. ( Exhibit 2.2.2-4, Exhibit 2.2.2-5, and Exhibit 2.2.2-6)
Input Document for this screen is Form 8340.
When a subsidiary return is identified, both the parent and the subsidiary need to be linked.
First, a TSLODP will be input to link the parent to the key case. The existence of a normal tier value (# or blank) on the key case will result in the establishment of the parent as an investor, but a P will be displayed on the tier indicator of the Partner record. A TSLODP will not generate a NBAP to the parent. The NBAP to the subsidiary returns is all that is needed.
A TSLODS will then be used to load the subsidiary return(s). The NMF AIMS record must be created, and then the TSLODS will be input. The TSLODS will establish the NMF linkage, and S will be displayed on the tier indicator of the partners record.
When errors are detected on lines 1-2 or on lines 3-12 (as indicated by "**" in screen positions 39-40) one of the following messages will be displayed on line 13 of the input screen. Where appropriate, the operator should correct the input screen element and re-enter. If all the lines are successfully processed, the message "REQUEST COMPLETED " is displayed on line 13.
Message Condition AFTER 199711 S-CORP KEYCASE MUST BE NON-TEFRA Self explanatory. AIMS ACTIVITY CODE IS 3XX AIMS Activity Code of 3XX is invalid for PS Record. CC-DEFINER NOT VALID WITH TSLOD Valid CC-DEFINER s are blank, K, T, P or S. CNTRL PRTNRSHP ON LINES 3–12 Entry on lines 3–12 matched the Control entry on input line 1. CONTROL ADDRESS NOT ON AIMF, PLEASE INPUT Self explanatory. CONTROL FS/MFT INCONSISTENT Control return File Source (line 1) is not consistent with the MFT. CONTROL MFT/TAX PERIOD INCONSISTENT Control return MFT and Tax Period (line 1) are not consistent. CONTROL RETURN NOT ON AIMF There is no OPEN-AIMS-REC for this Control return. CONTROL RETURN NOT FULL or 424 AIMS REC Key Case return OPEN-AIMS-REC on the AIMF is not a full record (RECORD-TYPE-CD = "FO" ). CRS/NAP ACCESS NOT AVAILABLE - TRY AGAIN LATER. IF PARTNER MUST BE LINKED AT THIS TIME, REMOVE " **" AND RETRANSMIT TO BYPASS LAP/NAP VALIDATION Self explanatory. CSZALL ERROR-ADDRESS DATA The address as entered is invalid. Check for consistency between state and zip code. No invalid characters (i.e. $, !) in the street address. Two blank spaces must be inserted between city, state, and zip code. Pertains to CC-Definer "K" . I/O ERROR (AIMF, TIF, FIND, XXXX) Computer error, try again. I/O ERROR (AIMF, REPLACE, XXXX) Computer error, try again. I/O ERROR (PCS, FIND, XXXX) Computer error, try again. I/O ERROR (PCS, REPLACE, XXXX) Computer error, try again. I/O ERROR, INVALID TRANSACTION XX This transaction was not written to GENDATA Tape due to an IRWRITE error. The XXis the output code of the transaction. IF TIN CORRECT, NAME CONTROL IS XXXX AIMFrecord has Name Control and it does not match the input Name Control. XXXX = AIMF Name Control. INVALID CITY-STATE-ZIP FORMAT The local address format is not city state zip (2 blanks between city and state, and state and zip code). The foreign address format is not foreign country. (The foreign country is entered in place of the city and a period followed by blank is entered in place of the state and zip code is left blank). INVALID COMMAND CODE GTBAM is not a valid user command code. INVALID CONTROL MFT Not numeric, or not valid. INVALID CONTROL TAX PERIOD Not YYYYMM format. INVALID CONTROL TIN, F/S TIN does not have a valid configuration and File Source indicator. INVALID EMPLOYEE GROUP CD Not numeric 1000–1999, or 5000–5999. INVALID INPUT IN POSITION 39 The Item in position 39 of lines 3–12 is not a blank, an "*" or "0 " for OK. INVALID PARTNER K1 LOSS PERCENT Investor loss percent is not numeric or it is greater than 1.0. (1.0 = 100%) INVALID PROJECT CODE Not 0000-0084 or 0086-9999. INVALID RELATED MFT Not numeric, or not valid for PICF. INVALID RELATED TAX PERIOD Not YYYYMM format or not valid. INVALID RELATED TIN TIN does not have a valid configuration and File Source Indicator. INVALID SOURCE-CODE Not numeric or not valid for PICF. INVALID STATUS CODE Not blanks, numeric, or not valid for PICF. INVALID TEFRA INDICATOR Not blank or " T" . K1-NAME/ADDRESS/LOSS-PCT MUST BE INPUT Self explanatory. LAST TWO CHARACTERS OF PROMOTER NUMBER NOT ALPHABETIC Self explanatory. LINES 3–12 BYPASSED Character in positions 37–40, of lines 3–12 are "BYOK" or "BYDR" . MFT/NAME FORMAT INCONSISTENT The MFT is 20, 05, 21, 52, 53 or 30 and the name line does not have a comma. MFT 33 MUST BE ACTIVITY-CD 490-493 Self Explanatory. MFT 47 INVALID WITH TSLOD MFT 47 is not valid for PICF. NAME CONTROL IS INVALID The Name-Control input does not meet the Subroutine VALNCL validations or it is blank or not the Name-Control (the check digit will not be accepted). NAME CONTROL MISMATCH ON NAP xxxxxxxx VERIFY INPUT; IF CORRECTIONS CANNOT BE MADE, ESTABLISH PARTNER ON NMF BEFORE LINKING Partner's Name Control does not match Masterfile. If the name control cannot be corrected, establish partner as Non-Masterfile before linking to the key case. NATIONAL ENTITY FILE NOT AVAILABLE - TRY LATER. IF PARTNER MUST BE LINKED AT THIS TIME, REMOVE " **" AND RETRANSMIT TO BYPASS NAP VALIDATION Self explanatory. NMF/DUMMY-TIN ENTRY NOT ON AIMF TSLOD does not establish NMF account. Use AMNON to establish NMF account prior to TSLODinput. NO LOAD PN-TIER-IND PRESENT. PLEASE REMOVE USING TSCHG ITEM 35 Self explanatory. ONLY NMF OR DUMMY TINs ALLOWED WITH MFT 34 Self explanatory. PARTNER RECORD ALREADY LINKED-NO UPDATES The partner is already linked to the Partnership and there were no updates made to any records. Pertains to CC-Definer "K " . PARTNERSHIP TIN CHANGED TO nnnnnnnnnnnn AIMF account is Changed-TIN case, displays new TIN, FS. Research using new TIN. PN-MFT-CD 34 INCONSISTENT WITH AIMF DATA AIMS Activity Code must be 311 or 394, Employee Group CD must be 54XX or 58XX. Source Code must be 23 on AIMF for a Investor of MFT 34 to be accepted. PN AIMS STATUS 90–REOPEN AIMS CASE Self explanatory. PN TIN CHANGED TO nnnnnnnnnnnn PICF account is Changed-TIN case. Displays new edited TIN. Re-input using new TIN. PROJECT CODE/SOURCE CD INCONSISTENT Tax shelter PROJECT-CD is 0000 , 0015, 0085 or 0153 and SOURCE-CD is 23; or PROJECT-CD is 0013, 0015, 0085 or 0153 and SOURCE-CD is 64; or PROJECT-CD is 0000-0014, 0016-9999 and SOURCE-CD is 35; or PROJECT-CD is 0085 or 0153 and SOURCE-CD is 91. PROJECT CODE/TAX PERIOD INCONSISTENT Tax Shelter Project Codes are invalid for tax years 1991 or subsequent and PROJECT-CD is 0101-0104, 0106-0107, 0109-0110, 0113-0114, 0116, 0118, 0121-0122, 0205, 0209-0210, 0225 or 0401. PROM # MUST BE TTS, TNTS, NTTS, OTHER, OR CHARS 1-4 MUST BE NUMERIC & 5-6 ALPHA Self explanatory. PROMOTER NUMBER ON FILE INCONSISTENT WITH INPUT Self explanatory PS-DBA-NAME REQUIRED/BUSINESS RETURN The DBA is blank and the MFT is 02, 05, 06, 21, 31, or 35. PS-MFT-CD/AIMS-ACTIVITY-CD INCONSISTENT The AIMF Activity Code is inconsistent with the Control MFT Code. PS TIN CHANGED TO nnnnnnnnnnnn PICF account is Changed-TIN case. Displays new edited TIN. Re-input using new TIN. RELATED/CONTROL TAX PRD INCONSISTENT Control Tax Period (line 1) is more than 11 months prior to line 3–12 Related Tax Period. RELATED MFT/TAX PERIOD INCONSISTENT Self explanatory. RECORD ON RECOVERABLE RETENTION - RECOVER RECORD AND REINPUT TSLOD Self explanatory. RELATED RETURN LINKED TO CONTROL RETURN TSLOD line 3–12 entry already linked to line 1 Key Case return. RELATED TIN CHANGED TO nnnnnnnnnnnn AIMF account is Changed-TIN case. v-v displays new TIN, FS. RELATED TIN/MFT INCONSISTENT Self explanatory. REQUEST NOT PROCESSED INPUT ON LINES 1–12 ONLY There is data on line 13. Line 13 is reserved for messages. SITE ID MUST BE AN O OR B Self explanatory. SXPASS SERVER REQUEST TIMED OUT B-AIMS is down, try again later SXPASS SERVER UNAVAILABLE B-AIMS is unavailable, try again later. TAX PERIOD FOR PROMOTER NUMBER TTS MUST BE 199012 OR BEFORE Self explanatory. TAX PERIOD FOR PROMOTER NUMBER NTTS MUST BE 198212 OR BEFORE Self explanatory. TEFRA-CD INPUT DOES NOT MATCH EXISTING PS-RECORD Self explanatory. TIN NOT ESTABLISHED ON MF VERIFY INPUT; IF CORRECTIONS CANNOT BE MADE, ESTABLISH PARTNER ON NMF BEFORE LINKING Partner's TIN is not found on Masterfile. If input corrections cannot be made, establish partner as Non-Masterfile before linking to the key case. With MFT-CD 34, only Source Code 23 is Valid. TRACKING-CD MUST BE NUMERIC If TRACKING-CD is entered, it must be numeric. TSLODK CONTROL MFT 05 CANNOT BE TEFRA Self explanatory.
THE FOLLOWING ROLLBACK EXCEPTION COMMON MESSAGES ARE FOUND IN ALL PCS REALTIME COMMAND CODES.
ACCESS TO AREA IS RESTRICTED The database area has been restricted from Realtime access. Try later. AREA IS DOWN The database area is not available. Try later. AREA DEADLOCKED, TRY AGAIN Self explanatory. If problem persists, contact PCS Coordinator. RECOVERY IN PROGRESS There is a recovery on the database. Try again later.
TSLOD Input Screen Format.
Record Element Description
|3||1||7–18||Control EIN/Edited TIN/FS (Item 3.)|
|4||1||19–20||Control MFT-2 Digit Numeric (Item 4.)|
|5||1||21–26||Control Tax Period-Format YYYYMM (Item 5.)|
|6||1||27–29||Control Primary Business Code-3 spaces on input and will be generated on output screen|
|7||1||30–35||Promoter Number-6 Alphanumeric characters variable (Item 6.)|
|8||1||36–37||Source Code-2 Digits Numeric (Item 7.)|
|9||1||38–39||Status Code-2 Digits Numeric (Item 8.)|
|10||1||40–43||Project Code-4 Digits Numeric (Item 9.)|
|11||1||44||TEFRA Code-"T " or Blank (Item 10.)|
|12||1||51-54||PS-Tracking-Code-4 Digits Numeric (Item 11.)|
|13||2||1–4||Related Employee Group Code-4 Digits Numeric (Item 12.)|
|14||2||5–39||Flow-Thru Entity Name-35 Characters variable (Item 13.)|
|15||3–12||1–12||Related TIN-Edited TIN/FS (Item 14.)|
|16||3–12||13–14||Related MFT-2 Digits numeric (Item 15.)|
|17||3–12||15–20||Related Tax Period-Format YYYYMM (Item 16.)|
|18||3–12||21–23||Related Primary Business Code-3 spaces on input and will be generated on output screen|
|19||3–12||24–27||Related Name Control — 1 to 4 characters blank filled. Leave blank if Element 15 is " 06" .|
Please do not leave blank lines between entries since the program assumes there are no more entries when the first blank line is encountered.
TSLOD Input Screen Example.
Record Element Description
|2||1||7–18||Control EIN " 25–1234567"|
|3||1||19–20||Control MFT " 06"|
|4||1||21–26||Control Tax Period " 200112"|
|5||1||27–29||Spaces for Primary Business Code but will be returned if available on output screen|
|6||1||30–35||Promoter Number " TNTS"|
|7||1||36–37||Source Code " 23"|
|8||1||38–39||Status Code " 06"|
|9||1||40–43||Special Project Code " 0013"|
|10||1||44||TEFRA Code "T "|
|11||1||51-54||PS Tracking Code 0000|
|12||2||1–4||Related Employee Group Code "5800"|
|13||2||5–39||Flow-Thru Entity Name "Pay No Tax Corp"|
|14||3||1–12||Related TIN " 123–23–4567"|
|15||3||13–14||Related MFT " 30"|
|16||3||15–20||Related Tax Period " 200112"|
|17||3||21–23||Spaces for Primary Business Code on input but will be returned if available on output screen|
|18||3||24–27||Related Name Control " MART"|
See output screen example 1 for output display for this input screen. Also note that the Control PBC and Related PBC do not have to be entered but will display on the output screen.
TSLOD Output Screen Example 1
The partners MFT on line 12 is in position 14–15, which is incorrect. The correct MFT position is 13–14. The operator has the option of correcting the line or overlaying the "**" with "DR. " If the operator enters "DR" the line is not processed. If the operator does not correct the line and leaves the "** " , the line will be redisplayed with the same error message.
TSLOD Output Screen Example 2.
When all entries have been successfully processed the message "REQUEST COMPLETED" is displayed on line 13.
TSLOD Input Screen Example.
The screen input for lines 1 and 2 has the same data as TSLOD. The screen input for lines 3–12 is the same format as that used for TSLOD.
TSLOD Output Screens — Example 1.
The screen output shows that line 3 was previously dropped, " BYDR" in positions 39–42. This may have been done because the line 3 MFT is 67, which is an invalid related MFT. Line 5 was not processed since an error was encountered on line 4.
The line 4 error is that the NMF record has not been established on the TIF and TSLOD will not establish NMF records. CC AMNON should be used to establish NMF records.
TSLOD Output Screen — Example 2.
The screen output shows that lines 3 and 5 were dropped since these lines have "BY" in positions 39–40, no further updating was done as these lines were bypassed. Line 4 has been successfully processed.
TSLODK Input Screen Format
Record Element Description
|3||1||7–18||Control EIN—Edited TIN/FS (Item 2)|
|4||1||19–20||Control MFT—2 Digits Numeric (Item 3)|
|5||1||21–26||Control Year-Format YYYYMM (Item 4)|
|6||1||27–29||Related Primary Business Code-3 spaces on input and will be generated on output screen|
|7||1||30–35||Promoter Number—6 Alphanumeric characters variable (Item 5)|
|8||1||36–37||Source Code—2 Digits Numeric (Item 6)|
|9||1||38–39||Status Code–2 Digits Numeric (Item 7)|
|10||1||40–43||Project Code—4 Digits Numeric (Item 8)|
|11||1||44||TEFRA Indicator-Blank or "T" (Item 9)|
|12||1||47||SITE-ID (B for Brookhaven or O for Ogden) This Field must be entered.|
|13||1||48-49||Contact-ID-Num (01-99). If no Contact-ID-Num is input, the program will default to 99.|
|14||1||51-54||PS Tracking Code - 4 Digits Numeric (Item 11)|
|15||2||1–4||Related Employee Group Code—4 Digits Numeric (Item 12)|
|16||2||5–39||Flow-Thru Entity Name—35 Characters Variable (Item 13)|
|17||3||1–12||Related TIN—Edited TIN/FS (Schedule K1)|
|18||3||13–14||Related MFT-2 Digits Numeric (Schedule K1)|
|19||3||15–20||Related Tax Period—Format YYYYMM (Schedule K1)|
|20||3||21–23||Related Primary Business Code–3 spaces on input and will be generated on output screen (Schedule K1)|
|21||3||24-27||Related Name Control-4 Characters Variable|
|22||4||1–35||Individual Name/Company Name-35 Characters Variable (Schedule K1). If the MFT is 05, 20, 21, 30, 52, or 53, this line will be input with the taxpayer's name and must have a comma.
Doe,John C Trust
If you have a suffix, list that last on the line and put two spaces in front of the suffix:
Doe,John C & Mary B Jr.
|23||5||1–35||Partner/Shareholder Address Line 1–35 Characters Variable (Schedule K1). If the address is in a foreign country, this line will have the street address input.|
|24||6||1–35||Partner/Shareholder Street Address-35 Character Variable (Schedule K1). If foreign address, this line will have the city input.|
|25||7||1–35||Partner/Shareholder City, State, Zip Code-35 Character Variable (Schedule K1). PLEASE note that this entry is entered as city followed by two spaces, state, two spaces, and zip code (CITY ST NNNNNNNNNNNN)(Up to 12 digits may be entered for the zip code). If the address is foreign, the country will be entered here, followed by two spaces, a period, and a space (COUNTRY .).|
|26||8||1–6||Ownership Percentage-6 Characters Variable, first position should be a decimal point except for 100% which would be 1.0 - cannot be greater than 100%. (Schedule K1).|
TSLODK Input Screen — Example 1.
Record Element Description
|1–3||Same input format as TSLOD except that line 1 position 6 has a "K"|
|1||1||47||SITE-ID - B for Brookhaven|
|2||1||48-49||Contact-ID-Num - 99|
|3||1||51-54||PS-TRACKING-CD - 0000|
|4||4||1–35||Individual name " SMITH,TERENCE A"|
|5||5||1–35||Additional address line "C/O JOHN DOE"|
|6||6||1–35||Street Address " 1234 B ST"|
|7||7||1–35||City, State and Zip (" CITY TX 900061234123" )|
|8||8||1–6||Partner's Loss Percentage ".1234"|
TSLODK Input Screen — Example 2.
This screen format is the same as prior screen, except that this screen has ""HAPPY DAYS LTD" " which is the Partner's K1 Name.
TSLODK Output Screen — Example 1.
This is the output screen for input screen example 1 on previous page. The Ownership percentage is incorrect. It must start in position 1.
TSLODK Output Screen — Example 2.
The Ownership percent is incorrect. It cannot be greater than 1.0 (100%).