2.3.28 Command Code FTDPN

Manual Transmittal

July 8, 2019

Purpose

(1) This transmits revised IRM 2.3.28, IDRS Terminal Responses, Command Code FTDPN.

Material Changes

(1) Added Federal Holidays for 2019

Effect on Other Documents

IRM 2.3.28, dated December 13, 2017, is superseded.

Audience

LMSB, SB/SE, TE/GE, W&I.

Effective Date

(07-08-2019)


Chief Technology Officer

Program Scope and Objectives

  1. Purpose:Command Code FTDPN is used by IRS employees as a calculator for manually computing FTD penalty .

  2. Audience: All IRS business areas

  3. Program Owner: Customer Service

  4. Primary Stakeholders:– Wage & Investment (W&I), Large Business and International (LB&I), Small Business Self-Employed (SB/SE), Tax Exempt and Government Entities (TE/GE), and Enterprise Operations (EOPS)

  5. Program Goals: This system manages data that was extracted from the Corporate Account Data Stores (BMF) allowing IRS employees to take specific actions on taxpayer account issues, track status.

Overview of Command Code FTDPN

  1. Command Code FTDPN is used by IRS employees as a calculator for manually computing FTD penalty.

  2. A tabbing feature is available within the command code which enables the user to go from field to field without having to space over each position.

  3. Command Code FTDPN will now allow computation of FTD penalty on liabilities between 100,000.00 and 99,999,999.99 for tax periods 199303 and subsequent.

  4. For tax periods 199303 and subsequent, CC FTDPN will now allow the user the option of altering credits for the purposes of FTD penalty computation. A credits screen, after the liability screen on the computation, will display the credits from the tax module. The user may alter the amounts, the dates of the transactions and the transaction codes. A new computation will be displayed computing FTD penalty with the new credits. The program will combine like transaction codes dated the same day.

  5. For tax periods 199303 and subsequent, CC FTDPN will allow the user the option of changing the BASE-PERIOD-CD and the STATE-CD for computation purposes via FTDPNA and FTDPNB screens. FTD penalty will be computed under the deposit requirements of the altered BASE-PERIOD-CD and consider the holidays of the new STATE-CD.

  6. For tax periods 199303 and subsequent, federal and local state holidays will not be considered banking days in computing FTD penalty.

  7. Only federal holidays will not be considered business days when computing FTD.

  8. The liability and credit screens you will be able to enter amounts larger than 99,999,999.99 with one significant decimal point (Example 199,999,999.9). Note: Due to space limitations when displaying liabilities and credits greater than 99,999,999.99 there will only be one decimal place displayed.

  9. The averaging of liabilities will now be able to handle up to 999,999,999.99.

CC FTDPN with a definer A

  1. Command Code FTDPN with a definer of A, will result in an FTDPNB input screen display format.

    1. The user then inputs the period liabilities and debit amounts for the specific tax module.

    2. the TIN, MFT and TAX PERIOD do not need to be entered if the prior command code was TXMOD.

    3. For tax periods prior to 199212, if a quarter liability amount is input (for averaging) it is divided by 12, rounded, and displayed on Page 2 of FTDPNB output at period letters B, D, F, H, J, L, N, P, R, T, V, and X.

    4. When in a MONTHLY deposit status and there is no line 20 money amounts, but there is a schedule B, then accumulate each month's money amounts and make the due date of each month's total the 15th of the following month.

    5. when in a SEMI-WEEKLY deposit status and there is line 20 money amounts, but no schedule B, then divide each of the three money amounts by four and place the result in the first four Wednesdays of each month and compute the penalty.

    6. Fields may also be changed and re-entered using FTDPNB.

Average Liability Amount

  1. For tax periods after 199212 and the liability is to be averaged, and there is no valid schedule B or line 20 money amounts on the return:

    1. For Form 941, a SEMI-WEEKLY depositor, the total tax amount is divided by 12 with the result displayed on the first four Wednesdays of each month. For Form 943 and Form 945, a SEMI-WEEKLY depositor, the total tax amount is divided by 48 with the result displayed on the first four Wednesdays of each month.

    2. For a MONTHLY depositor, divide the total tax amount by 3 and set monthly due dates for Form 941 and divide the total tax amount by 12 and set monthly due dates for Form 943 and Form 945.

CC FTDPN with a definer Blank

  1. Command Code FTDPN with a blank definer will result in a multiple screen FTDPNB response. These screens display the liabilities from the posted return on the TIF and the FTD penalty computation calculated by the command code. This eliminates the need to manually input the liabilities. If the user wishes to change any of these liabilities, the entry code must be entered either by keying down to an unused line or by keying to the right of the required data on the last significant line. The program will then re-compute the FTD penalty based on the new liability amounts. When overlaying the liabilities, the user has the option of either right or left justifying the liability amounts.

CC FTDPN with a definer G

  1. CC FTDPN with definer "G" is used to allow User(s) to compute Form 941, Form 943, Form 945, Form 940, Form CT-1, Form 1042, and Form 944. Generic Account. Authorized User(s) does not need any account on TIF Data Base to compute FTD penalty. IF CC FTDPN with "G" definer is input correctly, a new literal " GENERIC ACCOUNT:" on the 2nd line of the FTDPNB Liability and Credit Screens will be displayed. This will remind user(s) that the CC FTDPN is using a Generic Account and all liabilities and credits will need to be keyed in for computation.

CP 568 FTD Notice

  1. For tax periods 199303 and subsequent, CC FTDPN will have an option that allows user to request an FTD Letter. (Please refer to the Users Guide for the CP 568 FTD Notice Requests through IDRS CC FTDPN.)

  2. For tax periods 199303 and subsequent, CC FTDPN will now allow users the option to review or view CP568 letter request on the screen before deciding to print. CC FTDPN will also display a new informational screen every time users request a letter. This screen lists all Paragraph Codes available when generating a CP568 Letter. In addition, new Paragraph Codes (211 and 212) have been added. Paragraph Code 211, allows users to create an open text on cover letter while Paragraph 212, creates an open text as part of the explanation pages. Once a user inputs one of these Paragraph Codes, an FTDPNB Text Screen is displayed. This screen will allow users to input up to 15 lines of open text exactly as it appears on the letter. Note, the open text can also be viewed as part of the letter via on-line view function. Note: This review function can be only applied for Form 941. Start from tax period 200612, CC FTDPN for Form 945 and start from tax period 200812 for Form 944 will allow users the option to review or view CP568 letter request on the screen before deciding to print. Once a user input View function on the view page, the standard paragraph and all explanation pages will be displayed on the screen. The user then can select the paragraph code to print on the letter.

Federal and State-Banking Holidays

  1. The following table lists state-banking holidays for 1993. These dates are used in computing Form 941, Form 943 and Form 945 penalty processing.

        AL. Feb 23, Apr 26, Jun 7;
    AK. Mar 29, Oct 18; CA. Feb 12, Apr 9, Sep 9;
    CT. Feb 12; Apr 9; DE. Apr 9, Nov 26;
    GA. Apr 26; HI. Mar 26, Apr 9, Jun 11; Aug 20, Nov 2;
    IL. Feb 12, Mar 1, Apr 9; IN. Apr 9, Nov 26; Dec 23;
    IA. Feb 12, Nov 26; KY. Jan 29;
    LA. Mar 2, Apr 9; Nov 26; ME. Apr 19;
    MD. Jan 15; MA. Mar 17, Apr 19, Jun 17;
    MI. Feb 8; MS. Apr 26;
    MO. Feb 12; NE. Nov 26;
    NV. Nov 1, Nov 26; NH. Apr 26;
    NY. Feb 12, Nov 2; NC. Apr 9;
    ND. Apr 9; OK. Nov 26;
    PA. Apr 9, Jun 14, Nov 2; RI. Nov 2;
    SC. Nov 2, Nov 26; TN. Apr 9;
    UT. Jul 23; VT. Feb 2;
    WA. Feb 12, Feb 22; WV. Feb 12, May 11, Nov 2;
    NOTE: The following states do not have a state banking holiday in 1993: AR., AZ., CO., DC., FL., ID., KS., MN., MT., NJ., NM., OH., OR., SD., TX., VA., WI., WY.
    NOTE: This list does not include Federal holidays, however Federal holidays will also be state banking holidays.
    NOTE: For FTD penalty computation purposes, Inauguration Day (1/20), will be counted as a Federal holiday.
    NOTE: If state code is "MU" , the taxpayer is a multiple state depositor and no state-banking holidays are allowed in considering FTD penalty.
  2. The following is a list of state-banking holidays for 1994. These dates are used in computing Form 941, Form 943 and Form 945 penalty processing.

    AL. Feb 15, Apr 25, Jun 6; AK. Mar 28, Oct 18;
    AR. Dec 23; CA. Apr 1, Sep 9;
    CO. Aug 1;    
    CT. Feb 11, Apr 1; DE. Apr 1, Nov 25;
    GA. Apr 25; HI. Mar 25, Apr 1, Jun 10, Aug 19, Nov 8;
    IL. Feb 11, Mar 7; IN. Feb 11, Apr 1, Nov. 25, Dec 27;
    IA. Feb 11, Nov 25;    
    LA. Feb 15, Apr 1, Nov 25; MA. Mar 17, Apr 25, Jun 17;
    MD. Feb 11, Mar 25, Apr 1, Sep 12; ME. Apr 25;
    MI. Feb 11; MS. Apr 25;
    MO. Feb 11;    
    NV. Oct 31, Nov 25;    
    NY. Feb 11, Nov 8; NC. Apr 1;
    ND. Apr 1; OK. Nov 25;
    PA. Apr 1, Jun 14, Nov 8; RI. Nov 8;
    SC. Nov 8, Nov 25; TN. Apr 1;
    UT. Jul 25; VT. Feb 11, Mar 1;
    WA. Feb 11; WV. Feb 11, May 10, Nov 8;
    NOTE: The following are Federal holidays for 1994. All state banking institutions will also be closed on these days. Dec 31, 1993, Jan 17, Feb 21, May 30, Jul 4, Sep 5, Oct 10, Nov 11, Nov 24, Dec 26, Jan 2, 1995
    NOTE: The following states do not have a state banking holiday in 1994: AZ., DC., FL., ID., KS., KY., MN., MT., NE., NH., NJ., NM., OH., OR., SD., TX., VA., WI., WY.
    NOTE: If state code is "MU" , the taxpayer is a multiple state depositor and no state-banking holidays are allowed in considering FTD penalty.
  3. The following table lists state-banking holidays for 1995. These dates are used in computing Form 941, Form 943 and Form 945 penalty processing.

    AL. Feb 7, Feb 15, Apr 24, Jun 5; AK. Mar 27, Oct 18;
    CA. Apr 14, Sep 8; CO. Aug 7;
    CT. Feb 13, Apr 14; DE. Apr 14, Nov 24;
    GA. Apr 24; HI. Mar 27, Apr 14, Jun 12, Aug 18;
    IL. Feb 13, Mar 6; Apr 14; Nov. 7; IN. Apr 14, Nov 24;
    IA. Apr 14, Nov 7, Nov 24;    
    MA. Apr 17;    
    MD. Feb 13, Mar 24, Apr 14, Sep 12; ME. Apr 17;
    MI. Apr 24; MS. Apr 24;
    MO. May 8;    
    NV. Oct 31, Nov 24;    
    NY. Feb 13, Nov 7; NC. Apr 14;
    ND. Apr 14;    
    PA. Feb 13, Apr 14, Jun 14, Nov 7; RI. May 4, Aug 14, Nov 7;
    TN. Apr 14, Aug 3, Nov 7;    
    UT. Jul 24;    
    WA. Feb 13; WV. Feb 13, Jun 20, Nov 7;
    NOTE: The following are Federal holidays for 1995. All state banking institutions will also be closed on these days.
    Jan 2, Jan 16, Feb 20, May 29, Jul 4, Sep 4, Oct 9, Nov 10, Nov 23, Dec 25, Jan 1, 1996
    NOTE: The following states do not have a state banking holiday in 1995: AZ., AR., DC., FL., ID., KS., KY., LA., MN., MT., NE., NH., NJ., NM., OH., OK., OR., SC., SD., TX., VT., VA., WI., WY.
    NOTE: If state code is "MU" , the taxpayer is a multiple state depositor and no state-banking holidays are allowed in considering FTD penalty.
  4. The following table lists state-banking holidays for 1996. These dates are used in computing Form 941, Form 943 and Form 945 penalty processing.

    AL. Feb 20, Apr 22, Jun 3; AK. Mar 25, Oct 18;
    AR. Dec 24;    
    CA. Apr 5, Sep 9; CO. Aug 5;
    CT. Feb 12, Apr 5; DE. Apr 5, Nov 29;
    GA. Apr 22; HI. Mar 26, Apr 5; June 11, Aug 16 ;
    IL. Feb 12, Mar 4; Apr 5; Nov. 5; IN. Apr 5, Nov. 29, Dec 24;
    IA. Apr 5, Nov 5, Nov 29, Dec 24;    
    MA. Apr 15;    
    MD. Feb 12, Mar 25, Apr 5, Sep 12; ME. Apr 15;
    MI. Apr 29; MS. Apr 22;
    MO. May 8;    
    NV. Oct 31, Nov 29;    
    NY. Feb 12; NC. Apr 5;
    ND. Apr 5;    
    PA. Feb 12, Apr 5, Jun 14, Nov 5; RI. Aug 12, Nov 5;
    TN. Apr 5, Aug 1, Nov 5;    
    UT. Jul 24;    
    WA. Feb 12; WV. Feb 12, Jun 20, Nov 5;
    NOTE: The following are Federal holidays for 1996. All state banking institutions will also be closed on these days.
    Jan 1, Jan 15, Feb 19, May 27, Jul 4, Sep 2, Oct 14, Nov 11, Nov 28, Dec 25, Jan 1, 1997
    NOTE: The following states do not have a state banking holiday in 1996: AZ., DC., FL., ID., KS., KY., LA., MN., MT., NE., NH., NJ., NM., OH., OK., OR., SC., SD., TX., VT., VA., WI., WY.
    NOTE: If state code is "MU" , the taxpayer is a multiple state depositor and no state-banking holidays are allowed in considering FTD penalty.
  5. The following table lists state-banking holidays for 1997. These dates are used in computing Form 941, Form 943 and Form 945 penalty processing.

    AL. Feb 11, Apr 28, Jun 2; AK. Mar 31, Oct 17;
    AR. Dec 24;    
    CA. Mar 28, Sep 9; CO. Aug 4;
    CT. Feb 12, Mar 28; DE. Mar 28, Nov 28;
    GA. Apr 28; HI. Mar 26, Mar 28; June 11, Aug 15;
    IL. Feb 12, Mar 3, Mar 28, Nov. 4; IN. Mar 28, Nov 28, Dec 24;
    IA. Mar 28, Nov 4, Dec 24;    
    MA. Apr 21;    
    MD. Feb 12, Mar 25, Mar 28, Sep 12; ME. Apr 21;
    MI. Apr 28; MS. Apr 28;
    MO. May 8;    
    NV. Oct 31, Nov 28;    
    NY. Feb 12, Nov 4; NC. Mar 28;
    ND. Mar 28;    
    PA. Feb 12, Mar 28, Jun 13, Nov 4; RI. May 5, Aug 11, Nov 4;
    TN. Mar 28, Aug 7, Nov 4;    
    UT. Jul 24;    
    WA. Feb 12; WV. Feb 12, Jun 20, Nov 4;
    NOTE: The following are Federal holidays for 1997. All state banking institutions will also be closed on these days.
    Jan 1, Jan 20, Feb 17, May 26, Jul 4, Sep 1, Oct 13, Nov 11, Nov 27, Dec 25
    NOTE: The following states do not have a state banking holiday in 1997: AZ., DC., FL., ID., KS., KY., LA., MN., MT., NE., NH., NJ., NM., OH., OK., OR., SC., SD., TX., VT., VA., WI., WY.
    NOTE: If state code is "MU" , the taxpayer is a multiple state depositor and no state-banking holidays are allowed in considering FTD penalty.
  6. The following table lists state-banking holidays for 1998. These dates are used in computing Form 941, Form 943 and Form 945 penalty processing.

    AL. Feb 24, Apr 27, Jun 1; AK. Mar 30, Oct 19;
    AR. Dec 24;    
    CA. Feb 12, Apr 10, Sep 9; CO. Aug 3;
    CT. Feb 12, Apr 10; DE. Apr 10, Nov 27;
    GA. Jan 19, Apr 27 HI. Mar 26, Apr 10; Jun 11, Aug 21, Nov 3;
    IL. Feb 12, Mar 2, Apr 10, Nov. 3; IN. Apr 10, Nov 27, Dec 24;
    IA. Apr 10, Nov 3, Dec 24;    
    MA. Apr 20;    
    MD. Feb 12, Mar 25, Apr 10, Sep 11; ME. Apr 20;
    MI. Apr 28; MS. Apr 27;
    MO. Feb 12, May 8;    
    NV. Oct 30, Nov 27;    
    NY. Feb 12, Nov 3; NC. Apr 10;
    ND. Apr 10;    
    PA. Feb 12, Apr 10, Jun 15, Nov 3; RI. May 4, Aug 10, Nov 3;
    SC. Nov 3, Nov 27;    
    TN. Apr 10, Aug 6, Nov 3;    
    UT. Jul 24;    
    WA. Feb 12; WV. Feb 12, Nov 3;
    NOTE: The following are Federal holidays for 1998. All state banking institutions will also be closed on these days.
    Jan 1, Jan 19, Feb 16, May 25, Jul 3, Sep 7, Oct 12, Nov 11, Nov 26, Dec 25
    NOTE: The following states do not have a state banking holiday in 1998: AZ., DC., FL., ID., KS., KY., LA., MN., MT., NE., NH., NJ., NM., OH., OK., OR., SD., TX., VT., VA., WI., WY.
    NOTE: If state code is MU, the taxpayer is a multiple state depositor and no state-banking holidays are allowed in considering FTD penalty.
  7. The following table lists state-banking holidays for 1999. These dates are used in computing Form 941, Form 943 and Form 945 penalty processing.

    AL. Feb 16, Apr 26, Jun 7; AK. Mar 29, Oct 18;
    CA. Feb 12; Apr 2, Sep 9; CO. Aug 2;
    CT. Feb 12, Apr 2; DE. Apr 2, Nov 26;
    GA. Jan 19, Apr 26; HI. Mar 26, Apr 2; Jun 11, Aug 20, Nov 2;
    IL. Feb 12, Mar 1, Apr 2, Nov. 2; IN. Apr 2, Nov 26;
    IA. Apr 2, Nov 2;    
    MA. Apr 19;    
    MD. Feb 12, Mar 25, Apr 2, Sep 13; ME. Apr 19;
    MS. Apr 26;    
    MO. Feb 12, May 7;    
    NV. Oct 1, Nov 26;    
    NY. Feb 12, Nov 2; NC. Apr 2;
    ND. Apr 2;    
    PA. Feb 12, Apr 2, Jun 14, Nov 2; RI. May 4, Aug 9, Nov 2;
    SC. Nov 2, Nov 26;    
    TN. Apr 2, Aug 5, Nov 2;    
    UT. Jul 23;    
    WA. Feb 12; WV. Feb 12, Jun 21, Nov 2;
    NOTE: The following are Federal holidays for 1999. All state banking institutions will also be closed on these days.
    Jan 1, Jan 18, Feb 15, May 31, Jul 5, Sep 6, Oct 11, Nov 11, Nov 25, Dec 24, Dec 31.
    NOTE: The following states do not have a state banking holiday in 1999: AR., AZ., DC., FL., ID., KS., KY., LA., MI., MN., MT., NE., NH., NJ., NM., OH., OK., OR., SD., TX., VT., VA., WI., WY.
    NOTE: If state code is MU, the taxpayer is a multiple state depositor and no state-banking holidays are allowed in considering FTD penalty.
  8. The following table lists state-banking holidays for 2000. These dates are used in computing Form 941, Form 943 and Form 945 penalty processing.

    AL. Mar 7, Apr 24, Jun 5; AK. Mar 27, Oct 18;
    CA. Feb 11; Apr 21, Sep 8; CO. Aug 7;
    CT. Feb 11, Apr 21; DE. Apr 21, Nov 24;
    GA. Jan 19, Apr 24 HI. Mar 27, Apr 21; Jun 12, Aug 18, Nov 7;
    IL. Feb 11, Mar 6, Apr 21, Nov. 7; IN. Apr 21, Nov 24;
    IA. Apr 21, Nov 7;    
    MA. Apr 17;    
    MD. Feb 11, Mar 24, Apr 21, Sep 12; ME. Apr 17;
    MS. Apr 24;    
    MO. Feb 11, May 8;    
    NV. Oct 31, Nov 24;    
    NY. Feb 11, Nov 7; NC. Apr 21;
    ND. Apr 21;    
    PA. Feb 14, Apr 21, Jun 14, Nov 7; RI. May 4, Aug 14, Nov 7;
    SC. Nov 7, Nov 24;    
    TN. Aug 21, Aug 3, Nov 7;    
    UT. Jul 24;    
    WA. Feb 11; WV. Jun 20, Nov 7;
    NOTE: The following are Federal holidays for 2000. All state banking institutions will also be closed on these days.
    Jan 1, Jan 18, Feb 15, May 31, Jul 5, Sep 6, Oct 11, Nov 11, Nov 25, Dec 24, Dec 31.
    NOTE: The following states do not have a state banking holiday in 2000: AR., AZ., DC., FL., ID., KS., KY., LA., MI., MN., MT., NE., NH., NJ., NM., OH., OK., OR., SD., TX., VT., VA., WI., WY.
    NOTE: If state code is MU, the taxpayer is a multiple state depositor and no state-banking holidays are allowed in considering FTD penalty.
  9. The following table lists state-banking holidays for 2001. These dates are used in computing Form 941, Form 943 and Form 945 penalty processing.

    AL. Feb27, Apr 23, Jun 4; AK. Mar 26, Oct 18;
    AR Dec 24    
    CA. Feb 12; Apr 13, Sep 10; CO. Aug 6;
    CT. Feb 12, Apr 13; DE. Apr 13, Nov 23;
    GA. Jan 19, Apr 23 HI. Mar 26, Apr 13; Jun 11, Aug 17, Nov 6;
    IL. Feb 12, Mar 5, Apr 13, Nov. 6; IN. Apr 13, Nov 23, Dec 24;
    IA. Apr 13, Nov 6,Dec 24; KY Feb 12,Jun 4;
    MA. Apr 16; MI Feb 5;
    MD. Feb 12, Mar 26, Apr 13, Sep 12; ME. Apr 16;
    MS. Apr 30;    
    MO. Feb 12, May 8;    
    NV. Oct 31, Nov 23;    
    NY. Feb 12, Nov 6; NC. Apr 13;
    ND. Apr 13;    
    PA. Feb 12, Apr 13, Jun 14, Nov 6; RI. May 4, Aug 13, Nov 6;
    SC. Nov 6, Nov 23;    
    TN. Apr 13, Aug 2, Nov 6;    
    UT. Jul 24;    
    WA. Feb 12; WV. Feb 12, Jun 20, Nov 6;
    NOTE: The following are Federal holidays for 2001. All state banking institutions will also be closed on these days.
    Jan 1, Jan 21, Feb 18, May 27, Jul 4, Sep 2, Oct 14, Nov 11, Nov 28, Dec 25.
    NOTE: The following states do not have a state banking holiday in 2001: AZ., DC., FL., ID., KS., LA., MN., MT., NE., NH., NJ., NM., OH., OK., OR., SD., TX., VT., VA., WI., WY.
    NOTE: If state code is MU, the taxpayer is a multiple state depositor and no state-banking holidays are allowed in considering
  10. The following table lists state-banking holidays for 2002. These dates are used in computing Form 941, Form 943 and Form 945 penalty processing.

    AL. Feb12, Apr 22, Jun 3; AK. Mar 25, Oct 18;
    AR Dec 24    
    CA. Feb 12; Mar 29, Sep 09; CO. Aug 5;
    CT. Feb 12, Apr 29; DE. Mar 29, Nov 29;
    GA. Jan 18, Apr 22 HI. Mar 26, Mar 29; Jun 11, Aug 16, Nov 5;
    IL. Feb 12, Mar 4, Mar 29, Nov. 5; IN. Mar 29, Nov 29, Dec 24;
    IA. Mar 29, Nov 5,Dec 24; KY Feb 12,Jun 3;
    MA. Apr 15; MI Feb 4;
    MD. Feb 12, Mar 25, Mar 29, Sep 12; ME. Apr 15;
    MS. Apr 29;    
    MO. Feb 12, May 8;    
    NV. Oct 31, Nov 22;    
    NY. Feb 12, Nov 5; NC. Mar 29;
    ND. Mar 29;    
    PA. Feb 12, Mar 29, Jun 14, Nov 5; RI. May 3, Aug 12, Nov 5;
    SC. Nov 5, Nov 29;    
    TN. Mar 29, Aug 1, Nov 5;    
    UT. Jul 24;    
    WA. Feb 12; WV. Feb 12, Jun 20, Nov 5;
    NOTE: The following are Federal holidays for 2002. All state banking institutions will also be closed on these days.
    Jan 1, Jan 21, Feb 18, May 27, Jul 4, Sep 2, Oct 14, Nov 11, Nov 28, Dec 25.
    NOTE: The following states do not have a state banking holiday in 2002: AZ., DC., FL., ID., KS., LA., MN., MT., NE., NH., NJ., NM., OH., OK., OR., SD., TX., VT., VA., WI., WY.
    NOTE: If state code is MU, the taxpayer is a multiple state depositor and no state-banking holidays are allowed in considering FTD penalty.
  11. The following table lists state-banking holidays for 2003. These dates are used in computing Form 941, Form 943 and Form 945 penalty processing.

    AL. Feb 04, Apr 28, Jun 2; AK. Mar 24, Oct 17;
    AR Dec 24    
    CA. Feb 12; Mar 18, Sep 09; CO. Aug 4;
    CT. Feb 12, Apr 18; DE. Apr 18, Nov 28;
    GA. Jan 20, Apr 28 HI. Mar 26, Apr 18; Jun 11, Aug 15, Nov 4;
    IL. Feb 12, Mar 3, Apr 18, Nov. 4; IN. Apr 18, Nov 28, Dec 24;
    IA. Apr 18, Nov 4,Dec 24; KY Feb 12,Jun 2;
    MA. Apr 21; MI Feb 3;
    MD. Feb 12, Mar 25, Apr 18, Sep 12; ME. Apr 21;
    MS. Apr 28;    
    MO. Feb 12, May 8;    
    NV. Oct 31, Nov 28;    
    NY. Feb 12, Nov 4; NC. Apr 18;
    ND. Apr 18;    
    PA. Feb 12, Apr 18, Jun 16, Nov 4; RI. May 5, Aug 11, Nov 4;
    SC. Nov 4, Nov 28;    
    TN. Apr 18, Aug 7, Nov 4;    
    UT. Jul 24;    
    WA. Feb 12; WV. Feb 12, Jun 20, Nov 4;
    NOTE: The following are Federal holidays for 2003. All state banking institutions will also be closed on these days.
    Jan 1, Jan 20, Feb 17, May 26, Jul 4, Sep 1, Oct 13, Nov 11, Nov 27, Dec 25.
    NOTE: The following states do not have a state banking holiday in 2003: AZ., DC., FL., ID., KS., LA., MN., MT., NE., NH., NJ., NM., OH., OK., OR., SD., TX., VT., VA., WI., WY.
    NOTE: If state code is MU, the taxpayer is a multiple state depositor and no state-banking holidays are allowed in considering FTD penalty.
  12. The following table lists state-banking holidays for 2004. These dates are used in computing Form 941, Form 943 and Form 945 penalty processing.

    AL. Feb 24, Apr 26, Jun 7; AK. Mar 29, Oct 18;
    AR Dec 23    
    CA. Feb 12; Mar 31, Apr 9, Sep 09; CO. Aug 2;
    CT. Feb 12, Apr 09; DE. Apr 09, Nov 26;
    GA. Apr 26, Nov 26; HI. Mar 26, Apr 09; Jun 11, Aug 20;
    IL. Feb 12, Mar 1, Apr 09, Nov 26; IN. Apr 09, Nov 26, Dec 23;
    IA. Apr 09, Nov 26; KY Feb 12,Apr 9,Jun 7,Nov 26;
    MA. Apr 19; MI Nov 26;
    MD. Feb 12, Mar 25, Apr 09, Sep 13; ME. Apr 19;
    MS. Apr 26; ID Apr 9, Nov 26;
    MO. Feb 12, May 7; LA Feb 24, Apr 9;
    NV. Nov 1, Nov 26;    
    NY. Feb 12, Nov 2; NC. Apr 09, Nov 26;
    ND. Apr 09; NJ Apr 9;
    PA. Feb 12, Apr 09, Jun 14, Nov 2; RI. Aug 09, Nov 2;
    SC. Nov 2, Nov 26;    
    TN. Apr 09, Nov 2;    
    UT. Jul 23;    
    WA. Feb 12; WV. Feb 12, Jun 21, Nov 2;
    NOTE: The following are Federal holidays for 2004. All state banking institutions will also be closed on these days.
    Jan 1, Jan 19, Feb 16, May 31, Jun 11, Jul 5, Sep 6, Oct 11, Nov 11, Nov 25, Dec 24.
    NOTE: The following states do not have a state banking holiday in 2004: AZ., DC., FL., KS., NE, NH., NM., OH., OK., OR., SD., TX., VA., WI., WY.
    NOTE: If state code is MU, the taxpayer is a multiple state depositor and no state-banking holidays are allowed in considering FTD penalty.
  13. The following table lists state-banking holidays for 2005. These dates are used in computing Form 941, Form 943 and Form 945 penalty processing.

    AK. Mar 28, Oct 18; AL Feb 8, Apl 25, Jun 6;
    AR Dec 23; CA Mar 25, Mar 31, Sep 9, Nov 25;
    CO Aug 1; CT Feb 11, Mar 25;
    DE Mar 25,Nov 8, Nov 25; FL Nov 25;
    GA. Apr 25, Nov 25,Dec 23; HI. Mar 25, Jun 10, Aug 19;
    IA Mar 25, Nov 25,Dec 23; IL Feb 11, Mar 7, Mar 25, Nov 25;
    IN Mar 25, Nov 25,Dec 23; KS Nov 25;
    KY. Feb11, Mar 25,Jun 6, Nov 25; LA Feb 8, Mar 25, Nov 8;
    MA Apr 18; MD. Feb 11, Mar 25, Sep 12;
    ME Apr 18; MI Feb 11, Nov 25, Dec 23;
    MN Nov 25; MO Feb 11, May 09
    MS Apr 25; NC Mar 25, Nov 25,Dec 23;
    ND Mar 25; NE Apr 25, Nov 25;
    NH Nov 25; NJ Feb 11, Mar 25, Nov 8;
    NM Feb 11, Nov 25; NV Oct 31, Nov25;
    NY Feb 11, Nov 8; OK Nov 25;
    PA. Mar 25, Jun 14, Nov 8, Nov 25; RI Aug 8, Nov 8;
    SC May 10, Nov 8, Nov 25; TN Mar 25, Nov 8;
    TX Jan 19, Mar 2, Nov 25, Dec 23; UT Jul 25;
    VT Feb 11, Aug 16; WA Feb 11;
    WI Mar 25; WV Feb 11, May 20, Nov 8;
    NOTE: The following are Federal holidays for 2005. All state banking institutions will also be closed on these days.
    Jan 17, Jan 20, Feb 21, May 30, Jul 4, Sep 5, Oct 10, Nov 11, Nov 24, Dec 26.
    NOTE: The following states do not have a state banking holiday in 2005: AZ., DC., ID., MT, OH., OR., SD., VA., WY.
    NOTE: If state code is MU, the taxpayer is a multiple state depositor and no state-banking holidays are allowed in considering FTD penalty.
  14. The following table lists state-banking holidays for 2006. These dates are used in computing Form 940, Form 941, Form 943 and Form 945 penalty processing.

    AK. Mar 27, Oct 18; AL Feb 28, Apl 24, Jun 5;
    AZ Sep 18; CA Feb 13, Mar 31, Sep 8;
    CO   CT Feb 13;
    DE Apr 14, Nov 24; FL Jan 19, Feb 13, Feb 15, Apr 3, Apr 14, May 26, Jun 2, Jun 14;
    GA.   HI. Mar 27, Apr 14, Jun 12, Aug 18;
    IA Feb 13; IL Feb 13, Mar 6;
    IN Feb 13, Apr 14; KS Feb 13, Apr 14;
    KY. Jan 19, Jan 30, Feb13, Jun 2; LA Jan 9, Jan 19, Feb 28, Apr 14, Jun 2, Aug 30, Nov 1;
    MA Apr 17; MD. Feb 13, Mar 24, Apr 14, Oct 12;
    ME Apr 17; MI Feb 13;
    MT Feb 13; MO Feb 13, Apr 13;
    MS Apr 24; NC Jan 19, Mar 24, Apr 12, Apr 14, May 10, May 19, Oct 2;
    ND Apr 14; NE Apr 28;
    NH   NJ Feb 13, Apr 14;
    NM Feb 13; NV Oct 31;
    NY Feb 13; OK Apr 13, Apr 21, Sep 15, Oct 10, Nov 3;
    PA. Apr 14, Jun 14; RI May 4, Aug 14;
    SC Nov 24, Dec 26; TN Mar 25, Nov 8;
    TX Jan 19, Mar 2, Apr 21,Jun 19, Aug 28, Nov 24, Dec 26; UT Jul 24;
    VT Feb 13, Aug 16; WA Nov 24;;
    WI Apr 14; WV Feb 13, Jun 20;
    NOTE: The following are Federal holidays for 2006. All state banking institutions will also be closed on these days. Jan 02, Jan 16, Feb 20, May 29, Jul 4, Sep 4, Oct 9, Nov 10, Nov 23, Dec 25.
    NOTE: The following states do not have a state banking holiday in 2006: AR., CO., DC., GA., ID., MN., NH, OH., OR., SD., VA., WY.
    NOTE: If state code is MU, the taxpayer is a multiple state depositor and no state-banking holidays are allowed in considering FTD penalty.
  15. The following table lists state-banking holidays for 2007. These dates are used in computing Form 941, Form 943, Form 945, and Form 944 penalty processing.

    AK. Mar 26, Oct 18; AL Feb 20, Apl 30, Jun 4;
    AR Dec 24; AZ Sep 17
        CA Feb 12, Mar 30, Sep 10;
        CT Feb 12;
    DE Apr 6, Nov 23; FL Jan 19, Feb 12, 15, Apr 2, Apr 6, May 25, Jun 4, 14;
        HI. Mar 26, Apr 6, Jun 11, Aug 17;
    IA Feb 12; IL Feb 12, Mar 5;
    IN Feb 12, Apr 6; KS Feb 12, Apr 6;
    KY. Jan 19, 30, Jun 4; LA Jan 8, 19, Feb 20, Apr 6, Jun 4, Aug 30 ,Nov 1;
    MA Apr 16; MD. Feb 12, Mar 26,Apr 6,Sep 12;
    ME Apr 16; MI Feb 12;
    MT Feb 12; MO Feb 12, Apr 13;
    MS Apr 30; NC Jan 19, Mar 26, Apr 6, Apr 12, May 10, May 21, Sep 21;
    ND Apr 6; NE Apr 27;
        NJ Feb 12, Apr 6;
    NM Feb 12; NV Oct 31;
    NY Feb 12; OK Apr 13, Apr 23, Sep 17, Oct 10, Nov 5;
    PA. Apr 6, Jun 14; RI May 4, Aug 13;
    SC Nov 23, Dec 26; TN Sep 24;
    TX Jan 19, Mar 2, Apr 20,Jun 19, Aug 27, Nov 23, Dec 24,Dec 26; UT Jul 24;
    VT Feb 12, Aug 16; WA Nov 23;
    WI Apr 6; WV Feb 12, Jun 20;
    NOTE: The following are Federal holidays for 2007. All state banking institutions will also be closed on these days.
    Jan 1, Jan 15, Feb 19, May 28, Jul 4, Sep 3, Oct 8, Nov 12, Nov 22, Dec 25.
    NOTE: The following states do not have a state banking holiday in 2007: CO., DC, ID., MN., NH., OH., OR., VA., WY., GA., SD.
    NOTE: If state code is MU, the taxpayer is a multiple state depositor and no state-banking holidays are allowed in considering FTD penalty.
  16. The following table lists state-banking holidays for 2008. These dates are used in computing Form 941, Form 943, Form 945, and Form 944 penalty processing.

    AK. Mar 31, Oct 17; AL Feb 5, Apl 28, Jun 2;
    AR Dec 24; AZ Sep 17
        CA Feb 12, Mar 31, Sep 9;
        CT Feb 12;
    DE Mar 21, Nov 28; FL Jan 18, Feb 12, 15, Mar 21, Apr 2, May 26, Jun 3, 13;
        HI. Mar 21, Mar 26, Jun 11, Aug 18;
    IA Feb 12; IL Feb 12, Mar 3;
    IN Feb 12, Mar 21; KS Feb 12, Mar 21;
    KY. Jan 18, 30, Feb 12, Jun 3; LA Jan 8, 18, Feb 5, Mar 21,Jun 3, Aug 29, ,Oct 31;
    MA Apr 21; MD. Feb 12, Mar 21, Mar 25, Sep 12;
    ME Apr 21; MI Feb 12;
    MT Feb 12; MO Feb 12, Apr 14;
    MS Apr 28; NC Jan 18, Mar 21, 25, Apr 11, May 9, May 20;
    ND Mar 21; NE Apr 25;
        NJ Feb 12, Mar 21;
    NM Feb 12; NV Oct 31;
    NY Feb 12; OK Apr 14, Apr 22, Sep 16, Oct 10, Nov 4;
    PA. Mar 21, Jun 13; RI May 5, Aug 11;
    SC Nov 28, Dec 26; TN Sep 22;
    TX Jan 18, Mar 3, Apr 21,Jun 19, Aug 27, Nov 28, Dec 24,Dec 26; UT Jul 24;
    VT Feb 12, Aug 15; WA Nov 28;
    WI Mar 21; WV Feb 12, Jun 20;
    NOTE: The following are Federal holidays for 2008. All state banking institutions will also be closed on these days.
    Jan 1, Jan 21, Feb 18, May 26, Jul 4, Sep 1, Oct 13, Nov 11, Nov 27, Dec 25.
    NOTE: The following states do not have a state banking holiday in 2008: CO., DC, ID., MN., NH., OH., OR., VA., WY., GA., SD.
    NOTE: If state code is MU, the taxpayer is a multiple state depositor and no state-banking holidays are allowed in considering FTD penalty.
  17. The following table lists state-banking holidays for 2009. These dates are used in computing Form 941, Form 943 , Form 945, and Form 944 penalty processing.

    State-Banking Holidays table for 2009.
    AK Mar. 30, Oct. 19 AL Feb. 24, Apr. 27, Jun. 1
    AR Dec. 24 CA Feb. 12, Mar. 31, Apr. 10, Sep. 9
    CO Aug. 3 CT Feb. 12, Apr. 10
    DE Apr. 10, Nov. 27 FL Nov. 27
    GA Apr. 27 HI Mar. 26, Apr. 10, Jun. 11, Aug. 21
    IA Nov. 27 IL Feb. 12, Nov. 27
    IN Feb. 12, Apr. 10 KS Nov. 27
    KY Dec. 24 LA Feb. 24, Apr. 10
    MA Apr. 20 MD Nov. 27
    ME Apr. 20 MI Nov. 27
    MN Nov. 27 MO Feb. 12, May 8
    MS Apr. 27 NC Apr. 10, Nov. 27, Dec. 24
    ND Apr. 10 NE Apr. 24, Nov. 27
    NH Nov. 27 NJ Mar. 12, Apr. 10
    NV Oct. 30, Nov. 27 NY Feb. 12
    OK Nov. 27 PA Nov. 27
    RI Aug. 10 SC May 11, Nov. 27
    TN Apr. 10 TX Nov. 27, Dec. 24
    UT Jul. 24 VA Nov. 27
    VT Mar. 3, Aug. 17, Nov. 27 WA Nov. 27
    WI Apr. 10 WV Feb. 12, Jun. 19, Dec. 27
    NOTE: The following are Federal holidays for 2009. All state banking institutions will also be closed on these days.
    Jan. 1, Jan. 19, Jan. 20, Feb. 16, Apr. 16, May 25, Jul. 3, Sep. 7, Oct. 12, Nov. 11, Nov. 26, and Dec. 25.
    NOTE: The following states do not have a state banking holiday in 2009: AZ, DC, ID, MT, NM, OH, OR, SD, and WY.
    NOTE: If state code is ‘MU’, the taxpayer is a multiple state depositor and no state-banking holidays are allowed in considering FTD penalty.
  18. The following table lists state-banking holidays for 2010. These dates are used in computing Form 941, Form 943 , Form 945, and Form 944 penalty processing.

    State-Banking Holidays table for 2010.
    AK Mar. 29, Oct. 18 AL Feb. 16, Apr. 26, Jun. 7
    AR Dec. 23 CA Feb. 12, Mar. 31, Apr. 2, Sep. 9
    CO Aug. 2 CT Feb. 12, Apr. 2
    DE Apr. 2, Nov. 26 FL Nov. 26
    GA Apr. 26 HI Mar. 26, Apr. 2, Jun. 11, Aug. 20
    IA Nov. 26 IL Feb. 12, Nov. 26
    IN Feb. 12, Apr. 2 KS Nov. 26
    KY Dec. 23 LA Feb. 16, Apr. 2
    MA Apr. 19 MD Nov. 26
    ME Apr. 19 MI Nov. 26
    MN Nov. 26 MO Feb. 12, May 7
    MS Apr. 26 NC Apr. 2, Nov. 26, Dec. 23
    ND Apr. 2 NE Apr. 30, Nov. 26
    NH Nov. 26 NJ Mar. 12, Apr. 2
    NV Oct. 29, Nov. 26 NY Feb. 12
    OK Nov. 26 PA Nov. 26
    RI Aug. 9 SC May 10, Nov. 26
    TN Apr. 2 TX Nov. 26, Dec. 23
    UT Jul. 23 VA Nov. 26
    VT Mar. 3, Aug. 16, Nov. 26 WA Feb. 12, Nov. 26
    WI Apr. 2 WV Feb. 12, Jun. 21, NOV. 26
    NOTE: The following are Federal holidays for 2010. All state banking institutions will also be closed on these days.
    Jan. 1, Jan. 18, Feb. 15, Apr. 16, May 31, Jul. 5, Sep. 6, Oct. 11, Nov. 11, Nov. 25, Dec. 24 and Dec. 31.
    NOTE: The following states do not have a state banking holiday in 2010: AZ, DC, ID, MT, NM, OH, OR, SD, and WY.
    NOTE: If state code is ‘MU’, the taxpayer is a multiple state depositor and no state-banking holidays are allowed in considering FTD penalty.
  19. The following table lists state-banking holidays for 2011. These dates are used in computing Form 941, Form 943 , Form 945, and Form 944 penalty processing.

    State-Banking Holidays table for 2011.
    AK Mar. 28, Oct. 18 AL Feb. 15, Apr. 25, Jun. 6
    AR Dec. 23 CA Feb. 11, Mar. 31, Apr. 22, Sep. 9
    CO Aug. 1 CT Feb. 11, Apr. 22
    DE Apr. 22, Nov. 25 FL Nov. 25
    GA Apr. 25 HI Mar. 25, Apr. 22, Jun. 10, Aug. 19
    IA Nov. 25 IL Feb. 11, Nov. 25
    IN Feb. 11, Apr. 22 KS Nov. 25
    KY Dec. 23 LA Feb. 15, Apr. 22
    MA Apr. 25 MD Nov. 25
    ME Apr. 25 MI Nov. 25
    MN Nov. 25 MO Feb. 11, May 9
    MS Apr. 25 NC Apr. 22, Nov. 25, Dec. 23
    ND Apr. 22 NE Apr. 29, Nov. 25
    NH Nov. 25 NJ Mar. 11, Apr. 22
    NV Oct. 31, Nov. 25 NY Feb. 11, Nov. 8
    OK Nov. 25 PA Nov. 25
    RI Aug.1 SC May 10, Nov. 25
    TN Apr. 22 TX Nov. 25, Dec. 23
    UT Jul. 25 VA Nov. 25
    VT Mar. 1, Aug. 16, Nov. 25 WA Feb. 11, Nov. 25
    WI Apr. 22 WV Feb. 11, Jun. 20, NOV. 25
    NOTE: The following are Federal holidays for 2011. All state banking institutions will also be closed on these days.
    Jan. 1, Jan. 17, Feb. 21, Apr. 15, May 30, Jul. 4, Sep. 5, Oct. 10, Nov. 11, Nov. 24, Dec. 24 and Dec. 26.
    NOTE: The following states do not have a state banking holiday in 2011: AZ, DC, ID, MT, NM, OH, OR, SD, and WY.
    NOTE: If state code is ‘MU’, the taxpayer is a multiple state depositor and no state-banking holidays are allowed in considering FTD penalty.
  20. The following table lists Federal holidays for 2012. These dates are used in computing Form 941, Form 943 , Form 945, and Form 944 penalty processing.

    Federal holidays for 2012
    Jan. 2, Jan. 16', Feb 20, April 16, May 28, July 4, Sept. 3, Oct. 8, Nov. 12, Nov 22 and Dec. 25,
  21. The following table lists Federal holidays for 2013. These dates are used in computing Form 941, Form 943 , Form 945, and Form 944 penalty processing.

    Federal holidays for 2013
    Jan. 1, Jan. 21, Feb 18, April 16, May 27, July 4, Sept. 2, Oct. 14, Nov. 11, Nov. 28, and Dec. 25
  22. The following table lists Federal holidays for 2014. These dates are used in computing Form 941, Form 943 , Form 945, and Form 944 penalty processing.

    Federal holidays for 2014
    Jan. 1, Jan. 20, Feb 17, May 26, July 4, Sept. 2, Oct. 14, Nov. 11, Nov. 27, and Dec. 25
  23. The following table lists Federal holidays for 2015. These dates are used in computing Form 941, Form 943 , Form 945, and Form 944 penalty processing.

    Federal holidays for 2015
    Jan. 1, Jan. 19, Feb 16, May 25, July 3, Sept. 2, Oct. 14, Nov. 11, Nov. 26, and Dec. 25
  24. The following table lists Federal holidays for 2016. These dates are used in computing Form 941, Form 943 , Form 945, and Form 944 penalty processing.

    Federal holidays for 2016
    Jan. 1, Jan. 18, Feb 15, April 15, May 30, July 4, Sept. 5, Oct. 10, Nov. 11, Nov. 24, and Dec. 26
  25. The following table lists Federal holidays for 2017. These dates are used in computing Form 941, Form 943 , Form 945, and Form 944 penalty processing

    Federal holidays for 2017
    Jan. 2, Jan. 16, Jan. 20, Feb 20, April 17, May 29, July 4, Sept. 4, Oct. 9, Nov. 10, Nov. 23, and Dec. 25
  26. The following table lists Federal holidays for 2018. These dates are used in computing Form 941, Form 943 , Form 945, and Form 944 penalty processing

    Federal holidays for 2018
    Jan. 1, Jan. 15, Feb 19, April 16, May 28, July 4, Sept. 3, Oct. 8, Nov. 12, Nov. 22, and Dec. 25
  27. The following table lists Federal holidays for 2019. These dates are used in computing Form 941, Form 943 , Form 945, and Form 944 penalty processing

    Federal holidays for 2019
    Jan. 1, Jan. 21, Feb 18, April 16, May 27, July 4, Sept. 2, Oct. 14, Nov. 11, Nov. 28, and Dec. 25

Terminal Response: Error Messages

  1. An asterisk will appear after the invalid element(s) displaying generated error messages on line 13 beginning in position 1. The invalid element(s) can be corrected and re-entered.

General Error Messages:

  1. "INVALID DEFINER" The command code definer is not A, B, C, G, OR blank.

  2. "INVALID TIN" EIN other than numeric or incorrectly formatted.

  3. "INVALID MFT" MFT is not 01, 11 or 16, CT-1, 1042, 14.

  4. "INVALID TXPD" Tax period invalid or not greater than 198103.

  5. "ACCOUNT NOT ON FILE" TIN is not present on the TIF.

  6. "INVALID PERIOD LETTER" Period letter is blank, "Z" or not valid (A thru X) for an input period liability.

  7. "DUPLICATE PERIOD LETTER" Period letter is duplicated for two or more period amount fields.

  8. "TXMOD NOT PRESENT" Requested Tax Period is not available.

  9. "INVALID AMOUNT" The input liability is not formatted properly or contains an incorrect value.

  10. "UNABLE TO COMPUTE-AT LEAST ONE LIAB GREATER OR EQUAL 100,000" These liabilities are due in one banking day. The program will allow computation of 100,000 or larger liability amounts for tax periods 199303 and subsequent.

  11. "ERRONEOUS CREDIT AMT IN REQUESTED MODULE" A net period credit amount is greater than zero. This could occur if a module contains a credit reversal for a credit that did not post (and is not pending) or if a credit erroneously posted as a positive amount.

  12. "NO LIABILITY INPUT" both QTR-LIAB-AMT and PD-LIAB-AMT contain blanks or dollar signs.

  13. "BAD FORMAT CODE" The command code cannot build this output line because a bad format code has been passed from subroutine FTDTR. Please notify National Office programmer.

  14. "UNABLE TO COMPUTE-BASE PERIOD CODE NOT 1 THRU 4" For tax periods 199303 and subsequent on FORM 941, 943, 945, 944 and CT-1, the BASE-PERIOD-CD must be 1 thru 4 in order to compute FTD penalty. Operator has the option of changing this code for computation purposes thru FTDPNB screen.

  15. "UNABLE TO COMPUTE-DEFINER "C" VALID FOR 1993 TAX PERIODS ONLY" . Definer " C" is for the transitional rule of the four quarters of 1993.

  16. WARNING: FTD PENALTY IS BEING WAIVED DUE TO HURRICANE KATRINA - For Form 941, the FTD Penalty will be bypassed for the Hurricane Katrina designated disaster areas for tax periods 200509 through 200609.

  17. NON-DESIGNATED DEPOSIT, UNSATISFIED TAX LIABILITY REMAINING - PLEASE DESIGNATE - warning user to designate all non-designated deposits.

  18. WARNING: ENTITY EMPLOYMENT CODE "A" or" F" - bypass the FTD penalty calculation when an Employment Code "A" or "F" is present in the entity.

  19. *WARNING: TC 766 credit (line 66) exceeds the 12/31 tax liability (line 59). - warning user the TC 766 credit exceeds the 12/31 tax liability.

General Error Messages for FTDPNB Letter Screen:

  1. "INVALID ENTRY, MUST BE (Y) OR (X) OR (_)" Input value is invalid.

  2. "IF COMPLETE BREAKDOWN NOT REQUESTED, SPECIFY AT LEAST ONE LIABILITY NUMBER" Required to enter a valid Liability Number since no complete breakdown indicator was entered.

  3. "PLEASE CORRECT INVALID PARAGRAPH CODE" Input is not a valid Paragraph Code.

  4. "DUPLICATE ENTRY NOT ALLOWED" A duplicate Liability Number and Paragraph Code specified.

  5. "PARA CODE ENTERED IS NOT A STAND ALONE-MUST HAVE A VALID LIAB NUMBER" Required to input a valid Liability Number for the Paragraph Code entered.

  6. "CONFLICT-STAND ALONE/LIABILITY NUMBER SPECIFY SAME BASE PARA CODE" Paragraph Code entered requires a valid Liability Number or Stand Alone but not both.

  7. "INVALID LIABILITY NUMBER-MUST BE NUMERIC AND VALID RANGE" Liability Number other than numeric or incorrectly formatted.

  8. "INVALID LIABILITY NUMBER FOR PARAGRAPH CODE ENTERED, IT MUST BE 00" Paragraph Code entered requires a Stand Alone Number (00).

  9. "PLEASE CORRECT INVALID LIABILITY NUMBER RANGE MUST BE 01 TO XX" Liability Number entered is out of range.

  10. "INQUIRY DATE MUST START TAX YEAR 1993 TO THE CURRENT DATE" Date entered must be greater than 1992.

  11. "COMPUTE TO DATE MUST BE EQUAL OR GREATER THAN RETURN DUE DATE" Date entered must be greater than RDD.

  12. “Your CP-568 letter request cannot be processed at this time. TIF data indicates that CAF/RAF data needs to be reviewed to determine if a duplicate copy needs to be generated and sent to a reporting agent. However, the necessary CAF/RAF data could not be located. Therefore, access to the letter request screen will be denied until the problem with this account has been resolved.”

  13. CAF/RAF-ERROR-MESSAGE

    TAXPAYER DOES NOT HAVE ANY CAF/RAF-AUTHORITY-MOD-RECS

    NO MATCH ON TAXPAYER KEY

General Error Messages for FTDPNB Delete Screen:

  1. "PLEASE CORRECT INVALID EIN" EIN other than numeric or incorrectly formatted.

  2. "INVALID ENTRY, MUST BE (X) OR (_) " Input value is invalid.

  3. "PLEASE CORRECT INVALID TAX PERIOD " Tax period invalid or not greater than 199212.

Terminal Valid Response

  1. If Command Code FTDPN with definer A is input correctly, the format for FTDPNB will be generated.

  2. Command Code FTDPN with W-IND = F (credit screen) is for FIFO computation for tax period greater than 200112. If there is mismatch between Master file and IDRS, then a warning message will be displayed: 'Enter “F” after “W-IND=” at CRDT SCR for FIFO '. Allow display of FIFO computation when there are more than one liability due date per week. That is allowing display of FIFO whenever two semiweekly liability due dates (Wednesday and Friday) occur in the same week at least once per quarter (MFT 01) or four times per year (MFT 11, 16, 09, 12, 14). A warning message will be displayed: “* Do not send FIFO computation unless it agrees with taxpayer’s designation”. For other conditions, if the FIFO computation is more than $250.00, the FIFO computation is blocked and a warning message will be displayed: *Warning: FIFO is not applicable. Enter “M” for Most Recent Computation*.

  3. If command Code FTDPN (no definer) is input correctly, FTDPNB will be displayed along with the period liability amounts from the posted return. It will also display the FTD penalty computation based on the liabilities on the posted return and its associated debits.

  4. If the Safe Haven Rule condition is encountered when processing a tax module, a warning message will be generated in inverse video at the bottom of the last FTDPN output screen for tax periods 199212 and earlier. This message will read:

    "WARNING: SAFE HAVENREVIEW MANUALLY" .

    The program, however, will still compute the FTD penalty.

Command Code FTDPN With Definer A Input

Input ScreenFTDPNA

Note:

Command Code FTDPN with "A" is valid for Form 941, Form 943 and Form 945, Form CT-1, Form 944, Form 1042

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Record Element Description

Elem Line Position Description Format
         
1 1 15 Command Code FTDPN
2 1 6 Command Code Definer A or C or blank
3 1 716 EIN nn-nnnnnnn
4 2 12 MFT 01
5 2 49 Tax Period yyyymm

Command Code FTDPN with Definer A Response

Response ScreenFTDPNA

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Record Element Description

Elem Line Position Description Format
         
6 2 139 Literal IF TOTAL LIABILITY FOR QUARTER IS TO BE
7 3 323 Literal AVERAGED, ENTER TOTAL
8 3 2537 Total Tax Liability z,zzz,zzz,zzz
9 4 134 Literal ELSE, ENTER PERIOD LETTERS AND AMTS:
10 714 10, 30, 50 Period Letter AX
11 714 1124 3144, 5164 Periodic Liability Amount zzz,zzz,zzz.99

Command Code FTDPN With Definer B Response

Response Screen

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Amount fields are depicted in the above screen graph and following element specifications with z's and 9's. This represents zero suppression of leading zeros.
Line 24 will contain system paging information.
See next page for second page of output screens for Form 941.

Command Code FTDPN With Definer B Valid Response (1)

Response Screen

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Line 24 will contain system paging information.
See next page for third page of FTDPNB output screens for Form 941

Command Code FTDPN With Definer B Valid Response (2)

Response Screen

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Record Element Description

Elem Line Scr Position Description Format
           
1 1 13 16 Literal FTDPNB
2 1 13 4757 Edited TIN and File Source nn-nnnnnnn
3 1 13 6162 MFT nn
4 1 13 6469 TAX-PRD yyyymm
5 3 1 19 Literal TOTAL TAX
6 3 1 1582 TOT-TAX-LIABILITY zzz,zzz,zz9.99
7 3 1 3345 Literal TOTAL CREDITS
8 3 1 5063 FTD-TOT-CREDITS zzz,zzz,zz9.99
9 3 1 6773 Literal 3-DAY=
10 3 1 75 QTR-3-DAY-CD n
11 5 1 167 Literal See Note #1
12 6 1 167 literal See Note #2
13 815 1 10, 31, 52 PERIOD LETTER A through X
14 815 1 1225 RET-941-PERIODIC-LIAB-AMT or averaged amt zzz,zzz,zz9.99
15 18 1 1246 Literal TOTAL AMOUNT SUBJECT TO FTD PENALTY
  20 3 1141   TOTAL AMOUNT SUBJECT TO PENALTY
16 18 1 5467 RET-941-AMT-SBJCT-TO-PNLTY zzz,zzz,zz9.99
  20 3 5467    
17 19 1 1224 Literal TOTAL PENALTY
  21 3 1123    
18 18 1 2731 RET-941-PEN-RATE (5%) or (10%)
  20 3 2630    
19 19 1 5467 RET-941-TOT-PEN zzz,zzz,zz9.99
  21 3 5467    
20 22 1 174 Literal See Note #3
21 2 2 2358 Literal EIGHTMONTHLY DEPOSITOR INFORMATION
22 4 2 515 Literal ACCUMULATED
  2 3      
23 4 2 1934 Literal APPLIED DEPOSITS
  2 3      
24 4 2 3949 Literal UNDEPOSITED
  2 3      
25 4 2 5467 Literal AMOUNT SUBJECT
  2 3      
26 5 2 416 Literal TAX LIABILITY
  3 3      
27 5 2 2132 Literal AND PAYMENTS
  3 3      
28 5 2 4246 Literal TAXES
  3 3      
29 5 2 5467 Literal TO FTD PENALTY
  3 3      
30 613 2 1 PERIOD-LETTER A through X
  1522 2      
  411 3      
31 613 2 316 FTD-ACCUM-LIAB-AMT zzz,zzz,zz9.99
  1522 2      
  411 3      
32 613 2 2033 FTD-ACCUM-CREDIT-AMT zzz,zzz,zz9.99
  1522 2      
  411 3      
33 613 2 3750 FTD-UNDEP-TAXES zzz,zzz,zz9.99
  1522 2      
  411 3      
34 613 2 5467 FTD-AMT-SUBJT-TO-PNLTY zzz,zzz,zz9.99
34 1522 2      
34 411 3      
35 13 3 2654 Literal MONTHLY DEPOSITOR INFORMATION
36 15 3 1424 Literal UNDEP TAXES
37 15 3 2842 Literal APPLIED CREDITS
38 15 3 4559 Literal AMT SUBT TO PEN
39 16 3 19 Literal 1ST MONTH
40 16 3 1522 1ST-MO-UNDEP-TAXES z,zz9.99
41 16 3 3138 1ST-MO-APPL-CRED z,zz9.99
42 16 3 4855 1ST-MO-SUBJ-TO-PEN z,zz9.99
43 17 3 19 Literal 2ND MONTH
44 17 3 1522 2ND-MO-UNDEP-TAXES z,zz9.99
45 17 3 3138 2ND-MO-APPL-CRED z,zz9.99
46 17 3 4855 2ND-MO-SUBJ-TO-PEN z,zz9.99
47 18 3 19 Literal 3RD MONTH
48 18 3 1522 3RD-MO-UNDEP-TAXES z,zz9.99
49 18 3 3138 3RD-MO-APPL-CRED z,zz9.99
50 18 3 4855 3RD-MO-SUBJ-TO-PEN z,zz9.99
NOTE #1: Use literal "THE FOLLOWING REFLECTS TAX LIABILITIES FOR THE QUARTER."
NOTE #2: Use literal "AN AVERAGE IS REFLECTED IF NO PERIODIC LIABILITY AMOUNT WAS POSTED " ;
NOTE #3: Use literal "SCREENS 2 & 3 REFLECT DEPOSITS/PAYMENTS AS APPLIED TO LIABILITIES WHEN DUE"
NOTE #4: The letter "p" after the Applied Deposits and Payments field donates a pre-deposit (money which comes in before the end of the eight-monthly period and reduces the liability below the $3,000 threshold amount.

Command Code FTDPN With Definer A Response
(Tax Periods 199303 and subsequent)

Response Screen FTDPNA

This is an Image: 28141920.gif
 

Please click here for the text description of the image.

Record Element Description

Elem Line Position Description Format
         
1 1 15 Command Code FTDPN
2 1 6 Command Code Definer B
3 1 2536 Literal BASE-PRD-CD=
4 1 37 BASE PERIOD CODE n
5 1 4756 Edited TIN and File Source nn-nnnnnnn
6 1 6162 MFT nn
7 1 6469 TAX-PRD yyyymm
8 2 140 Literal See Note #1
9 3 528 Literal See Note #2
10 3 3042 Tax Liability z,zzz,zzz,zzz
11 3 4473 Literal See Note #3
12 4 1-12 Literal FIRST MONTH
13 4 1326 First month totall zzz,zzz,zz9.99
14 4 28-39 Literal SECOND MONTH
15 4 4154 Second month total zzz,zzz,zz9.99
16 4 56-66 Literal THIRD MONTH
17 4 6780 Third month total zzz,zzz,zz9.99
18 621 12, 1415, 2829, 4142, 5556, 6869 days of the month nn
19 621 312, 1625, 3039, 4352, 5766, 7079 Liability Amt. zzzzzz9.99**
Note #1: Use literal "IF TOTAL LIABILITY FOR THE QUARTER IS TO"
Note #2: Use literal "BE AVERAGED, ENTER TOTAL"
Note #3: Use literal "ELSE, ENTER LIABILITIES BELOW" :
 

Command Code FTDPN With Definer Blank display response
(Form 943 and Form 945 starting Tax Periods 199412 and subsequent.)

Response Screen FTDPN with aBlank Definer.

This is an Image: 28141180.gif
 

Please click here for the text description of the image.

Record Element Description

Elem Line Position Description Format
         
1 1 15 Command Code FTDPN
2 1 6 Command Code definer B
3 1 1118 Literal See Note #1
4 1 2536 Literal BASE-PRD-CD=
5 1 37 BASE PERIOD CODE n
6 1 4756 Edited TIN and File Source nn-nnnnnnn
7 1 6162 MFT nn
8 1 6469 TAX-PRD yyyymm
9 2 140 Literal See Note #2
10 2 5163 TOTAL z,zzz,zzz,zzz
11 3 528 Literal See Note #3
12 3 3042 Total Tax Liability z,zzz,zzz,zzz
13 3 4473 Literal See Note #4
14 3 5163 Total-credit-used z,zzz,zzz,zzz
15 3 6878 Literal See Note #5
16 3 7980 State-cd nn
17 4 155 Literal See Note #6
18 5-21 1-5 Literal mmdd
    21-24    
    41-44    
19 521 6-18 Liability Amt. zzzzzzzz9.99**
    26-38    
    46-58    
20 5-16 62-63 literal 01-12
21 5-16 65-78 Monthly total z,zzz,zzz,9.99
20 22 153 Literal See Note #7
21 23 133 Literal See Note #8
22 23 3446 Amt-to-penalty z,zzz,zzz,zzz
23 23 4861 Literal See note #9
24 23 6274 Total-penalty z,zzz,zzz,zzz

Note #1: Use literal "Match" or " Mismatch"

Note #2: Use literal "IF TOTAL LIABILITY IS TO BE AVERAGED, ENTER TOTAL"

Note #3: Use literal "TOTAL ROFT"

Note #4: Use literal "TOTAL CREDIT USED"

Note #5: Use literal "STATE CD ="

Note #6: Use literal "TAX LIABILITIES ON THE POST RETURN OR OPERATOR INPUT: MONTHLY TOTALl"

Note #7: Use literal "For a summary of the breakdown page(s), Enter _ (Y):"
For Form 945: Use literal "R= Request Letter D=Delete Request, Enter _ (Y):(S=Summary Breakdown)"

Note #8: Use literal "TOTAL AMT SUBJECT TO FTD PENALTY "

Note #9: Use literal "TOTAL PENALTY"

** due to spacing limitations, commas are not required in order to compute million dollar liability accounts.

Command Code FTDPN4-tier FTD penalty output screens

Command Code FTDPNOutput Explanation Display for Form 941 (for tax periods 199106 and later). The screen on this page is for tax periods 199106 thru 199212. The screen on the next page is for tax periods 199303 and subsequent. The middle screens and the totals screen described on the following pages will stay the same for both.

Response Screen

This is an Image: 28141921.gif
 

Please click here for the text description of the image.

Amount fields are depicted in the above screen graph and following element specifications with z's and 9's. This represents zero suppression of leading zeros.
Line 24 will contain system paging information.
THE FIELDS MARKED WITH A + WILL NOT BE DISPLAYED ON CC FTDPN
Exhibit 2.3.28-10. for computation screens and record layouts for Form 941 penalty computation for tax periods 199303 and subsequent

Command Code FTDPN Output Explanation Display
(Form 941, Form 943 and Form 945 for Tax Period 199303 and subsequent)

Response Screen

This is an Image: 28141922.gif
 

Please click here for the text description of the image.

Amount fields are depicted in the above screen graph and following element specifications with z's and 9's. This represents zero suppression of leading zeros.
THE FIELDS MARKED WITH A+ WILL NOT BE DISPLAYED ON CC FTDPN
See next pages for computation output screens for Form 941 (tax periods 199106 and subsequent).
Due to space limitations, the user does not have to use commas to compute million dollar liabilities.

Record Element Description

Elem Line Scr Position Description Format
           
1 1 1+ 16 Literal FTDPNB
2* 1 1+ 2536 Literal BASE PRD CD=
3* 1 1+ 37 BASE-PRD-CD n
4 1 1+ 4756 Edited TIN and File Source enn-nnnnnnn
5 1 1+ 6162 MFT nn
6 1 1+ 6469 TAX-PRD yyyymm
7 1 1+ 7379 SCREEN-JULIAN-DT yyyyddd
8 3 2+ 19 Literal TOTAL-TAX
9 3 2+ 1528 TOTAL-TAX zzz,zzz,zz9.99
10 3 2+ 3349 Literal TOTAL CREDIT USED
11 3 2+ 5063 TOTAL-CREDIT zzz,zzz,zz9.99
12 3 2 6977 Literal STATE-CD
13 3 2 7879 STATE CODE nn
14 4 2 155 Literal See Note #1
15 5 2 111 Literal FIRST MONT
16 5 2 13-26 First month amout zzz,zzz,zz9.99
17 5 2 2839 Literal SECOND MONTH
18 5 2 41-54 Second month amout zzz,zzz,zz9.99
19 5 2 5666 Literal THIRD MONTH
20 5 2 67-80 Third month amout zzz,zzz,zz9.99
21 620 2 12, Day of Month nn
      1415,    
      2829,    
      4142,    
      5556,    
      6869    
22 620 2 312, Liability Amt zzz,zz9.99
      1625,    
      3039,    
      4352,    
      5766,    
      7079    
23 21 2 1415, Day of Month nn
      4142    
      6869    
24 21 2 1625, Liability Amt zzz,zz9.99
      4352,    
      7079    
25 22 2 147 Literal R=REQUEST LETTER,D=DELETE REQUEST, ENTER ==>
26 22 2 48 FTD-LETTER-IND r or d
27 23 2 132 Literal TOTAL AMT SUBJECT TO FTD PENALTY
28 23 2 3447 TOTAL FTD PENALTY zzz,zzz,zz9.99
29 23 2 5062 Literal TOTAL PENALTY
30 23 2 6477 TOTAL-PENALTY zzz,zzz,zz9.99
NOTE: Use Literal "TAX LIABILITIES ON THE POSTED RETURN OPERATOR INPUT: " .

Command Code FTDPN Output Explanation Display
(Form 941 for Tax Period 199303 and subsequent. This screen(s) displays the credits.)

Response Screen

This is an Image: 28141001.gif
 

Please click here for the text description of the image.

Record Element Description

Elem Line Scr Position Description Format
           
1 1 1+ 17 Literal FTDCOMP or FTDPNB
2* 1 1+ 2536 Literal BASE-PRD-CD=
3* 1 1+ 37 BASE-PRD-CD n
4 1 1+ 4756 Edited TIN and File Source nn-nnnnnnn
5 1 1+ 6162 MFT nn
6 1 1+ 6469 TAX-PRD yyyymm
  1 1+ 70 ENROLLED-IND (temp) See Note #4
7 1 1+ 7379 SCREEN-JULIAN-DT yyyyddd
8 2 1+ 159 Literal See Note #2
9 2 1+ 6166 Literal W-IND=
10 2 1+ 67 FTD-waiver-ind n value 'Y' or 'N'
11 2 1+ 6972 EFTPS-ELEC-DPST-IND yyyy
12 2   7379 Literal =EFT-YR
13 3 2+ 135 Literal See Note #1
14 3 2+ 3851 CREDITS-TOTAL zzzzzzzzzz9.99
15 3 2+ 6977 Literal STATE-CD=
16 3 2+ 7879 STATE-CD nn
17 4 2+ 167 Literal See Note #5
18 4 2+ 7077 Literal 15%-IND=
19 4 2+ 78 15-PCT-IND N value 'Y' or 'N'
20 5 2+ 124 Literal See note #3
21 5 2+ 2953 Literal See Note #3
22 5 2+ 5780 Literal See Note #3
23 622 2+ 14 Transaction nnne (See Amendment #1)
      2830   Or L## (see note #5, #6)
      5557    
24 522 2+ 512 Trans-Date mmddyyyy
      3239    
      5966    
25 522 2+ 1426 Trans-Amount $$$$$$$$$$$$$$
      4153    
      6880    
NOTE #1Use literal "TOTAL AMOUNT OF CREDIT TRANSACTIONS" .
NOTE #2Use literal "CREDIT TRANSACTIONS ON THE POSTED RETURN OR OPERATOR INPUT:" .
NOTE #3Use literal "TC/E DATE TRANS-AMOUNT" .
NOTE #4Use literal "E" Only present for purposes of the EFTPS Penalty Waiver starting Tax Year 1997 (refer to Amendment #3). A display of this literal "E" on this position signify that the Taxpayer is considered ENROLLED for purposes of the EFTPS waiver.
NOTE #5Use literal "To Designate, Enter L##" (L=Indicator ##=Incurred Liability Number)
NOTE #6To designate a particular TC650, user can now input "L##" by overlaying the existing 650. The "L" indicates that the credit (650) is being designated to a certain Incurred Liability Number (##) skipping the FIFO method.
 
*NOTE: Only present for tax periods greater than 199212 (all screens).

Command Code FTDPN Output Explanation Display (Form 943 and Form 945 for Tax Period 199412 and subsequent. This screen(s) displays the credits.)

Response Screen

This is an Image: 28141002.gif
 

Please click here for the text description of the image.

Record Element Description

Elem Line Scr Position Description Format
           
1 1 1+ 17 Literal FTDCOMP or FTDPNB
2* 1 1+ 2536 Literal BASE-PRD-CD=
3* 1 1+ 37 BASE-PRD-CD n
4 1 1+ 4756 Edited TIN and File Source nn-nnnnnnn
5 1 1+ 6162 MFT nn
6 1 1+ 6469 TAX-PRD yyyymm
  1 1+ 70 ENROLLED-IND (temp) See Note #4
7 1 1+ 7379 SCREEN-JULIAN-DT yyyyddd
8 2 2+ 61 Literal W-IND=
9 2 2+ 67 FTD-waiver-ind n value 'Y' or 'N'
10 2 1+ 6972 EFTPS-ELEC-DPST-IND yyyy
11 2   7379 Literal =EFT-YR
12 3 2+ 135 Literal See Note #1
13 3 2+ 5363 Literal 15%-IND=
14 3 2+ 64 15-PCT-IND n 'Y' or 'N'
15 3 2+ 3851 CREDITS-TOTAL Zzzzzzzzzz9.99
16 3 2+ 6977 Literal STATE-CD=
17 3 2+ 7879 STATE-CD nn
18 4 2+ 124 Literal See Note #3
19 4 2+ 2953 Literal See note #3
20 4 2+ 5780 Literal See Note #3
21 521 2+ 14 Transaction nnne (See Amendment #1)
      2830   Or L## (see note #2, #5)
      5557    
22 522 2+ 512 Trans-Date Mmddyyyy
      3239    
      5966    
23 522 2+ 1426 Trans-Amount $$$$$$$$$$$$$$
      4153    
      6880    
24 23 2+ 170 Literal See Note #2
NOTE #1Use literal "TOTAL AMOUNT OF CREDIT TRANSACTIONS" .
NOTE#2Use Literal To Designate, Enter L## (L=Indicator ##=Incurred Liability Number) If the liability numbers excess 100, do not enter L, enter 100, 101, etc.
NOTE #3Use literal "TC/E DATE TRANS-AMOUNT" .
NOTE #4Use literal "E" Only present for purposes of the EFTPS Penalty Waiver starting Tax Year 1997 (refer to Amendment #3). A display of this literal "E" on this position signify that the Taxpayer is considered ENROLLED for purposes of the EFTPS waiver.
NOTE#6To designate a particular TC650, user can now input "L##" by overlaying the existing 650. The "L" indicates that the credit (650) is being designated to a certain Incurred Liability Number (##) skipping the FIFO method.
 
*NOTE: Only present for tax periods greater than 199412 (all screens).

Command Code FTDPNOutput Explanation Display (Form 941, Form 943 and Form 945 for Tax Period 199303 and subsequent. This screen(s) displays the credits)

FTD Penalty Amendments, per RIS TPS50038:
Amendment #1.
*NOTE: Starting Tax Year 199712, for Form 941, Form 943, and Form 945, CC FTDPNB Credit Screen will be displaying a new Electronic Deposit Year indicator in the second Iine starting at position 69 to 72 (YYYY). This applies to mandated Taxpayers required to deposit using the Electronic Federal Tax Payment System (EFTPS) or those Taxpayers mandated in 1995 and 1996 thru TAXLINK System. In addition, the literal "TC" on the fifth line had been changed to "TC/E" , where "E" signifies EFTPS or TAXLINK deposit. All credit transactions (NNN) that carries the Electronic Payment Indicator (EFTPS-ELEC-DPST-IND) or TAXLINK File Location Code (FLC) will be displayed on the Credit Screen with this new format " NNNE" , ex., 650E. Regular coupon deposits or Non-EFTPS deposits, if MANDATED account; will be displayed on the Credit Screen as " NNN" , space after the "NNN" means a coupon or NON-EFTPS deposit. Command Code FTDPN can now accept EFTPS or TAXLINK Credit Transaction on the FTDPNB CREDIT screen by inputting this new format "NNNE " , such as TRANS-CODE (650E/670E). This transaction will be considered an Electronic deposit when CC FTDPN re-computes the FTD penalty.
*NOTE: The Indicator Year will indicate the tax year a Taxpayer is mandated to start using the EFTPS. Once a Taxpayer is mandated to deposit thru EFTPS, CC FTDPN will start monitoring the presence of the Electronic Payment Indicator on every deposit (TC's) when determining whether the EFTPS avoidance penalty applies. This new indicator (EFTPS-ELEC-DPST-IND) will be part of the posted (TIF62) and pending (TIF63) records using these format codes 01, 11, 13 and 47.
Amendment #2.
*NOTE: Starting Tax Year 1997, all EFTPS Payment Transactions (TC 610/640/660/670) that carry an Electronic Payment Indicator (EFTPS-ELEC-DPST-IND) will be treated as a good FTD credit (TC 650) not subject to a 10% payment avoidance penalty.
Amendment #3.
*NOTE: For FTD deposits made on MFT 01/11/16 tax modules with 199612/199703/199706/199709/199712 tax periods, the following penalty-waiver rules apply for FTD deposits dated between January 1 to September 30, 1997. For purposes of this penalty waiver, CC FTDPN will now recognized Financial Agent (FA) Enrollment Code and Mandated Tax Year as two types of indicators as a part of the criteria for allowing the EFTPS waiver.
    CC FTDPN will now display a literal "E" in position 68 in the first line of the FTDPNB CREDIT SCREEN, if a Taxpayer is considered as ENROLLED or the Financial Agent (FA) Code is set by the Banks.
EFTPS Avoidance Penalty Criteria:
1. For FTD deposits dated between Jan. 01, to December 31, 1997 (inclusive):
  * FTD, EFT Avoidance Penalty will NOT be assessed on taxpayers who were mandated to start depositing Electronically in Jan. 1997. This penalty will still be applied to 1995/1996 EFT-Mandated Taxpayers.
Late Deposit Penalty Criteria:
1. For FTD Deposits dated between Jan. 1, to Sept. 30, 1997 (inclusive):
  * FTD Late Penalty will NOT be assessed on any Taxpayer who deposits Electronically.
  * FTD Late Penalty will NOT be assessed on any Taxpayer who has deposited by regular coupon if his FA indicator is set (i.e., he has ENROLLED EFTPS or Electronic Payment Indicator = 1 on the TC650).
Amendment #4. Extends the EFTPS Avoidance Penalty Criteria of Amendment #3.
EFTPS Avoidance Penalty Criteria:
1. For FTD deposits dated between July 01, 1997 to December 31, 1997:
  * Penalty will NOT be assessed on taxpayers who were mandated to start depositing Electronically in Jan. 1997. This penalty will still be applied to 1995/1996 EFF-Mandated Taxpayers.
Amendment #5. Extends the EFTPS Avoidance Penalty Criteria of Amendment 4 and Late Deposit Penalty Criteria of Amendment #3.
EFTPS Avoidance Penalty Criteria:
1. For FTD deposits dated from December 31, 1997 to June 30, 1998:
  * Penalty will NOT be assessed on taxpayers who were mandated to start depositing Electronically in Jan. 1997 and 1998. This penalty will still be applied to 1995/1996 EFT-Mandated Taxpayers.
Late Deposit Penalty Criteria:
1. For FTD Deposits dated from Oct. 1, 1997 to December 30, 1997 (inclusive):
  * FTD Late Penalty will NOT be assessed on 1997 Mandated Taxpayers enrolled in or volunteering to use EFTPS.
  * FTD Late Penalty will NOT be assessed on any Taxpayer who has deposited by regular coupon if his FA indicator is set (ie, he has ENROLLED EFTPS or Electronic Payment Indicator = 1 on the TC650).

Command Code FTDPNfor 4 tier FTD penalty output screens

Response Screen Command Code FTDPN Output Explanation Breakdown page for Form 941, Form 943, Form 945, Form CT-1, Form 1042, and Form 944

This is an Image: 28141923.gif
 

Please click here for the text description of the image.

The screen layouts for the liability breakdown portion of CC FTDPN may vary from one account to another and from one module to another. The line numbers of the literal explanations are contingent upon the type of activity which has taken place on the account/module being reviewed.

This is an Image: 28141924.gif
 

Please click here for the text description of the image.

The screen layouts for the liability breakdown portion of CC FTDPN may vary from one account to another and from one module to another. The line numbers of the literal explanations are contingent upon the type of activity which has taken place on the account/module being reviewed.

This is an Image: 28141925.gif
 

Please click here for the text description of the image.

Response Screen

This is an Image: 28141926.gif
 

Please click here for the text description of the image.

Record Element Description

Elem Line Scr Position Description Format
           
1 1 15+ 17 Literal FTDCOMP or FTDPNB
2 1 15+ 1118 MF-MATCH-LITERAL "MATCH" or "MISMATCH"
3 1 1 2536 Literal* 3-DAY-IND=
4 1 1 37 QTR-3-DAY-CD n
5 1 15 2536 Literal** BASE-PRD-CD=
6 1 1 37 BASE-PRD-CD n
7 1 15 4756 Edited TIN and File Source nn-nnnnnnn
8 1 15 6162 MFT nn
9 1 15 6469 TAX-PRD yyyymm
10 1 15+ 7379 SCREEN-JULIAN-DT yyyyddd
           
  *NOTE: Only present for tax periods less than 199303 (all screens).
  **NOTE: Only present for tax periods greater than 199212 (all screens).
           
           
11 3 1 19 Literal TOTAL TAX
12 3 1 1528 TOT-TAX-LIABILITY zzz,zzz,zz9.99
13 3 1 3345 Literal TOTAL CREDITS
14 3 1 5063 FTD-TOT-CREDITS zzz,zzz,zz9.99
15 5 1 167 Literal See Note #1
16 6 1 167 Literal See Note #2
17 714 1 10, 31, 52 PERIOD-LEDTTER A through X
18 714 1 1225, 3346, 5467 RET-941-PERIODIC-LIAB-AMT or averaged amt zzz,zzz,zz9.99
19 18 1 1246 Literal TOTAL AMOUNT SUBJECT TO FTD PENALTY
20 18 1 5063 RET-941-AMT-SBJCT-TO-PNLTY z,zz9.99
21 19 1 1224 1ST-MO-SUBJ-TO-PEN TOTAL PENALTY
22 19 1 5063 Literal zzz,zzz,zz9.99
23 3 1 6771 RET-941-TOT-PEN "TRANS "
24 3 1 7578 Literal "EXPL"
25 4 1 6770 Literal "DATE"
26 4 1 7578 Literal "CODE"

NOTE #1:For CC FTDPN use literal "THE FOLLOWING REFLECTS TAX LIABILITIES FOR THE QUARTER."
For CC PIFTD use literal "THE FOLLOWING REFLECTS TAX LIABILITIES ON THE POSED RETURN RECORD"

 

NOTE #2:Use literal "AN AVERAGE IS REFLECTED IF NO PERIODIC LIABILITY AMOUNT WAS POSTED."

 

NOTE #3:Use literal "SCREENS 2&3 REFLECT DEPOSITS/PAYMENTS AS APPLIED TO LIABILITIES WHEN DUE"

 

NOTE #4:The screen page I stands for intermediate page. Page 1 is a fixed screen. Pages 2-nnn (intermediate) will depend on the number of credits and liabilities which are present. For purposes of showing a sample of each type of line which could be present pages 24 are intermediate. The lines shown depend on the type of credits present on the module, their transaction dates and the due dates of the liabilities. Page 5 represents the final page. This page is also a fixed screen.
+NOTE:Only present CC PIFTD. CC FTDPN will read FTDPNBno MATCH or MISMATCH literal since CC FTDPN does not compare its results against the Master File penalty computation.

Elem Line Scr Position Description Format
           
27 5 I 16 PERIOS-LETTER "PERIOD"
28 5 I 8 Literal n(value A)
29 5 I 1020 Literal "ENDING DATE"
30 5 I 2635 PERIOD-ENDING-DT mm/dd/yyyy
31 6 I 428 Literal "ACCUMULATED TAX LIABILITY"
32 6 I 5162 ACCUM-TAX-LIAB Z,ZZZ,ZZ9.99
33 7 I 620 Literal APPLIED DEPOSIT"
34 7 I 3445 APPLIED-DEPOSIT-AMT Z,ZZZ,ZZ9.99
35 7 I 59-73 DEPOSIT-TRANS-DT-PAYMENT-NO mm/dd/yyyy (NN)
(See note #1)
36 8 I 620 Literal "APPLIED PAYMEN"
37 8 I 3445 APPLIED-PAYMT-AMT Z,ZZZ,ZZ9.99
38 8 I 59-73 PYMT-TRANS-DT-PAYMENT-NO mm/dd/yyyy (NN)
(See note #1)
39 9 I 417 Literal "TOTAL DEPOSITS"
40 9 I 5162 TOT-DEPOSIT-AMT Z,ZZZ,ZZ9.99
41 10 I 417 Literal "TOTAL PAYMENTS"
42 10 I 1931 Literal "(10% PENALTY) "
43 10 I 5162 TOT-PAYMENTS-AMT Z,ZZZ,ZZ9.99
44 10 I 7677 EXPL-CODE nn
45 11 I 420 Literal "UNDEPOSITED TAXES"
46 11 I 5162 AMT-UNDEPOSITED-TXS Z,ZZZ,ZZ9.99
47 12 I 432 Literal "AMOUNT SUBJECT TO FTD PENALTY"
48 12 I