- 2.7.9 Enterprise Computing Center - Martinsburg (ECC-MTB) Processing Timeliness
- 184.108.40.206 Information Technology Services Enterprise Computing Center - Martinsburg Overview
- 220.127.116.11.1 Holiday Shipping/Completion Dates
- 18.104.22.168.2 Accelerated Refund Cycles
- 22.214.171.124.3 ECC-MTB Processing Symbols
- 126.96.36.199 Electronic Data Transfer (EDT) Input
- 188.8.131.52 Sort/Merge Operations
- 184.108.40.206 Edit Operations
- 220.127.116.11 Electronic Data Transfer Output
- 18.104.22.168 Cyclical Schedule of Activity
- 22.214.171.124 Agriculture and Economic Data
- 126.96.36.199 Document Locator Number (DLN) Search Request
- 188.8.131.52 Accounting and Operating Reports (BRM and IRM-F)
- 184.108.40.206 Certification of State FUTA Credits Introduction
- 220.127.116.11 Statistics of Income (SOl)
- 18.104.22.168 BMF Returns Transactions
- 22.214.171.124 Employee Plan Master File (EPMF)
- 126.96.36.199.1 EPMF Weekly Outputs
- 188.8.131.52 Individual Retirement Account Master File (IRAMF)
- 184.108.40.206 Master File Extractions
- 220.127.116.11.1 BMF and IMF Monthly Extracts (BEM & IEM)
- 18.104.22.168 Information Returns Processing ECC-MTB
- 22.214.171.124.1 Paper Returns Processing (IAW-F)
- 126.96.36.199.2 Electronic Magnetic Media Processing (IAW-F, -M & -P)
- 188.8.131.52.3 Combined Federal/State (CFSFP) Filing Program (IEV-E)
- 184.108.40.206.4 Combined Annual Wage (CAWR) Processing
- 220.127.116.11.5 Payee TIN Perfection Program
- 18.104.22.168.6 ECC-MTB Assimilation CFOL File Creation and Correlation (IAS-E)
- 22.214.171.124.7 Employee Tax Compliance (IAY-K, IEY-K)
- 126.96.36.199.8 Regular Delinquency Programs (IAS-A, -B, IAW-E)
- 188.8.131.52.9 IDRS Sensitive SSN Program (IAB-A)
- 184.108.40.206.10 Underreporter Program (Phase III)
- 220.127.116.11.11 Weekly/Monthly Selections
- 18.104.22.168.12 Payer Master File (Information Returns) Penalties (BAY-E)
- 22.214.171.124.13 Payer Master File (BAY-B, -D, -F, -L; BAW-A, -M, -P, -T, -W)
- 126.96.36.199.14 Incorrect TIN Backup Withholding and Incorrect Penalty Program (IAS-W and IAY-P)
- 188.8.131.52.15 Backup Withholding Unreported Income
- 184.108.40.206.16 IRMF Valid Request File Specific IRP Document Transcripts
- 220.127.116.11.17 Information Returns Program Case Analysis System (IRPCA)(IAM-G)
- 18.104.22.168.18 IRMF Extract for State Tax Agencies
- 22.214.171.124.19 1042-S Program (IAW-F)
- 126.96.36.199 Enterprise Computing Center - Martinsburg (ECC-MTB) Timeliness Requirements For Corporate Files On-Line (CFOL) and the Tax Return Database (TRDB)
- Exhibit 2.7.9-1 List of Processing Documents Located on OSB FYI SharePoint
Part 2. Information Technology
Chapter 7. Information Technology (IT) Operations
Section 9. Enterprise Computing Center - Martinsburg (ECC-MTB) Processing Timeliness
December 12, 2016
(1) This transmits revised IRM 2.7.9, Information Technology (IT) Operations, Enterprise Computing Center - Martinsburg (ECC-MTB) Processing Timeliness.
(1) The following updates/changes were made to IRM 2.7.9:
Editorial changes, revisions and processing date changes have been made throughout the IRM indicated by date change of 01-01-2017 to the section.
Revised all Exhibits 2.7.9- 1 thru 7 for Processing Year 2017 to just one Exhibit with Share Point Links.
Removed Section 188.8.131.52.16 Office Tax Administration (OTA) Report (IAYTY201115) due to processing has been cancelled.
S. Gina Garza
Chief Information Officer (CIO)
This issuance provides timeliness objectives related to processing at the Enterprise Computing Center - Martinsburg (ECC-MTB). This IRM contains due dates for the shipment and electronic transfer of data. The ECC-MTB Posting Cycle calendar identifies the weeks by cycles. This document is located on the Electronic Publishing Intranet site and may be accessed directly at http://core.publish.no.irs.gov/docs/pdf/d5657--2016-08-00.pdf and can also be accessed from the List of Processing Documents Located on OSB FYI SharePoint via EX 1 - ECC-MTB Posting Cycles 2017.
For any program completion or ECC-MTB date or periodically scheduled input, output, shipping or completion date which falls on a holiday on which the Submission Processing Center does not work, the completion date must be considered as the last workday prior to the holiday. When the holiday falls on a Thursday, processing will be considered timely if shipped by Friday. This statement does not refer to assessment dates which fall on a holiday. (See BMO092888OTH, 3.0, 3.1, 3.2, and 3.3.)
To ensure the campuses and their customers know, and remember, the holiday schedules, the Computing Centers will send an Info Alert out prior to each holiday and remind them.
Forms 1041 and 1120 Business Master File (BMF) due a refund are processed during an accelerated cycle to minimize interest paid. The accelerated refund cycle procedures will be coordinated with ECC-MTB and Bureau of Fiscal Services (BFS) by the Director, Wage and Investment Submission Processing (W:CAS:SP) to ensure the cycles of interest-free refunds are issued timely. (See IRM 184.108.40.206.2; 220.127.116.11.1.5; 18.104.22.168.14; 22.214.171.124.19.1; and Exhibit 3.30.123–3)
Years ago, ECC-MTB realized the need for a "shorthand" method of identifying processing and data — which convey unique, definitive meanings to all personnel involved with ECC-MTB processing operations and can be used conveniently for a variety of operational documents and records.
Rather than trying to explain the make-up of the entire symbol, which in most cases would not be needed, used or understood by most users, we have given our entire attention to providing an explanation for the first and third alphabetic characters of the symbol.
The first alphabetic character of any symbol should be one of the characters listed below:
Symbol Mnemonic Name System B business Business tax system; BMF is the basic file D debtor Debtor Master File; DMF is the basic file E exempt Exempt organization tax system; BMF being the basic file I individual Individual tax and information reporting systems; IMF and IRP are the basic files. C CAWR Combined Annual Wage Reporting System; BMF and IRP are the basic files. P plan System for processing documents (not tax returns) related to employee retirement plans; EPMF is the basic file J joint Processing that combines data from any two or more of the foregoing basic-mission systems Z ---- Any processing for which some other symbol is not appropriate — not related to any tax processing or ECC-MTB internal system
The second alphabetic character will be selected from this list:
Symbol Mnemonic Name Name of Operation or Otherwise Designated A (none) Other Tax Processing B DATCIG Deferred Adverse Tax Consequences Implementation Group C Audit Compliance D Directory Directory E Extraction Extraction G Census Census H Housekeeping Utility Processing K Research Automated Research System (MRS) L Labels Mail Labels M CFOL Corporate Files On-line Reports N (none) Other Tax Processing (i.e., tax processing not otherwise designated) P Posting Posting or Updating of a File R Reports Regularly Prescribed Reports S Social Social Security T Test Test *X Extraction Extraction Z ---- Non-tax Processing
The third alphabetic character of any symbol should be one of those listed below:
Symbol Period A Annually D Daily W Weekly B Biweekly M Monthly H Hourly K Quarterly S Semiannually T Triennially Y Yearly V Variable or infrequent periods; any period to be identified as recurring but not defined by one of the foregoing symbols X Special or non-periodic; normally one time, not expected to recur
Submission Processing Centers (SPCs) should transmit all Master File input files, including regular GMF updates, to the Enterprise Computing Center - Martinsburg (ECC-MTB) on a daily basis, Friday through Thursday.
The EDT of files allows ECC-MTB the option of receiving data until 5:00 p.m. Eastern Standard Time/Eastern Daylight Savings Time (EST/EDT) daily for input to current cycle. The final weekly transmission of data must be completed by 5:00 p.m. (EST/EDST). Any electronic data transfer transmission received after 5:00 p.m. (EST/EDT) will be considered part of the following business day workload. The Submission Processing Center must contact the ECC-MTB Mainframe Operations Branch Chief or Shift Manager on duty to alert them of an impending transmission. (This does not apply to accelerated cycles.)
The criteria for determining the starting time for ECC-MTB sort and merge operations will be equipment availability rather than completeness of receipts from Submission Processing Centers. Final sorting runs for all Master Files will begin as soon as practical after 5:00 p.m. (EST/EDST) on Thursday. Submission Processing Centers should notify ECC-MTB of their "Final Shipment/Transmission" (See IRM 126.96.36.199.3).
At ECC-MTB's option, any input tapes received after 5:00 p.m. (EST/EDST) on Thursday may be delayed from posting until the following cycle. If this occurs, these tapes will be identified for the sending Submission Processing Centers as soon as practicable.
After the posting and analysis of master files, output data must be sorted, separated and edited.
The priority of IMF edit operations shall normally be as follows based on the due date for daily/weekly output.
DATA Via Processing
Direct Deposit Refunds (EFT) (To Hyattsville Regional Operating Center (HROC)) EDT Within 2 work days after the Refund issue date
NRPS, Notices, EDT By 6:00 pm the next work day Refund Transcripts EDT By 6:00 am the following work day Daily IDRS Data except AIMS EDT Following business day Weekly IDRS data except AIMS EDT By Saturday 4:00 pm SOI Sample Data EDT By 6:00 am the following work day Refund Reports (NTRR) EDT By 6:00 am the following work day Regular (Paper) Refunds (To HROC) * EDT Within 2 work days
SPC Recap/Analysis EDT By 6:00 am the following work day Transcripts EDT By 6:00 am the following work day Unpostables EDT By 6:00 am the following work day IDRS AIMS EDT By 6:00 am the following work day Accounting & Operating Report (Monthly) CA- Disp By 6:00 am the following work day Other Weekly Output EDT/Ship By 6:00 am the following work day IMF Interest Computation Date Refund issue date IMF Assessment Date — See Exhibit 2.7.9-1 (ECC-MTB Cyclical Schedule of Activity 2015) It is the 3rd Monday after the weekly processing. IMF Direct Deposit Refunds (EFT) Check Date Refund issue date plus 4 business days IMF Refund Check Date And Interest Determination Date Refund issue date plus 6 business days
The priority of BMF edit operations shall normally be as follows based on the due date for weekly output.
DATA Via Processing
Direct Deposit Refunds (EFT) (To HROC) EDT Wednesday NRPS, Notices, & Refund Transcripts EDT By 6:00 pm the next work day IDRS Data Except
EDT By Saturday 4:00 pm SOI Sample Data EDT By 6:00 am the next work day Refund Reports (NTRR) EDT By 6:00 am the next work day Regular (Paper) Refunds
(To HROC) *
EDT Friday** **Monday SPC Recap/Analysis EDT By 6:00 am the next work day Transcripts EDT By 6:00 am the next work day Unpostables EDT By 6:00 am the next work day IDRS AIMS EDT Saturday 6:00 pm Accounting & Operating
Ship Friday Other Weekly Output EDT/Ship By 6:00 am the next work day BMF Interest
Monday BMF Assessment Date —
See Exhibit 2.7.9–1 (ECC-MTB Cyclical Schedule of Activity 2017)
Monday BMF Direct Deposit Refunds (EFT) Check Payment Date Tuesday BMF Refund Check Payment
Date and Interest
* BMF 1041 Accelerated Refund Cycles: 201720
BMF 1120 Accelerated Refund Cycles: 201715, 201728, 201741
** See IRM 188.8.131.52(2).
IMF Daily Processing (DP) electronic and BMF weekly output via Electronically Data Transfer (EDT) to Submission Processing Centers within 36 hours of completion, but no later than the days indicated in 184.108.40.206.1 and 220.127.116.11.2. Weekly output sent via EDT will be transmitted to Submission Processing Centers as soon as practical after the files have been created but no later than the days indicated in 18.104.22.168.1 and 22.214.171.124.2.
In order to conform with procedures regarding refund interest computation:
IMF Direct Deposit refund files should be transmitted to the HROC by noon within two workdays, excluding Federal holidays.
BMF Direct Deposit refund files have transmission due date of Wednesday following ECC-MTB's processing week, and BMF regular check refund files have a transmission due date of Monday, directly following ECC-MTB's processing week.
Per Bureau of Fiscal Services’ (BFS) request, ECC-MTB should EDT the BMF Direct Deposit refund files and the BMF regular check refund files on Friday directly following processing, provided the BMF Direct Deposit and regular refund files are completed.
This section specifies the work actions and their time frames for computer processing projects at ECC-MTB.
ECC-MTB Cyclical Schedule of Activity 2017 (reference Exhibit 2.7.9-1(EX 3 - ECC-MTB Cyclical Schedule of Activity 2017)) reflects changes for 2017. These changes were made to assist ECC-MTB, National Office and Submission Processing Center personnel in being able to more readily identify projects and to improve the terminology communication gap that exists between Submission Processing Centers, National Office and ECC.
During the course of the year, ECC-MTB performs a variety of projects for other Federal and State agencies. These are identified in ECC-MTB Cyclical Schedule of Activity 2017 (reference Exhibit 2.7.9-1(EX 3 - ECC-MTB Cyclical Schedule of Activity 2017)) with an ECC-MTB shipping date, which is to be regarded as a target date for planning purposes. ECC-MTB will do its best to make shipments by those dates. However, shipments will not be considered untimely if there is some slippage, because in most cases, the recipients are not expecting to receive this output on a rigid time schedule.
For cycles 201704 through 201752, ECC-MTB will extract data from IMF Weekly input transactions and will electronically transmit the output file to the Census Bureau, the National Agriculture Statistics Service, the Social Security Administration, and the Bureau of Fiscal Services.
For cycles 201703 through 201752, ECC-MTB will extract data from BMF Weekly input transactions and will electronically transmit the output file to the Census Bureau, the National Agriculture Statistics Service, the Social Security Administration, and the Bureau of Fiscal Services.
Information for Document Locator Number (DLN) search requests are shipped/FTP'd to ECC-MTB on a monthly basis. Separate tapes must be shipped/FTP'd for IMF and BMF. Each Submission Processing Center may submit 500 requests for each master file extract.
Tapes from each of the Submission Processing Centers must be received at ECC-MTB by 5:00 p.m. (EST/EDST) on the Thursday before the scheduled IEM/BEM cycle. If files are not received by 5:00 p.m. (EST/EDST) on the Thursday before the IEM/BEM cycle, they will be processed in the next monthly extraction cycle. DLNs containing document code (DC) 97 should not be input by the Submission Processing Centers.
ECC-MTB will ship listings of processed DLN requests to the Submission Processing Centers two weeks after the end of the monthly extraction cycles (BEM-A and IEM-F).
The reports of U. S. Internal Revenue Receipts are a summary (by abstract) of the application of receipts deposited. The report period begins October 1 of each fiscal year and is cumulative through September 30. These cumulative reports are produced monthly with an additional report produced (mid-October) called either "Thirteenth Month" or "Supplemental Report" . Reference Exhibit 2.7.9-1, "EX 4 - ECC-MTB Accounting and Operating Reports Dates 2017" for the cycles the reports are produced and associated dates.
This subsection specifies work actions and their time frames for Computerized Certification of State FUTA Credits Processing for the Enterprise Computing Center - Martinsburg.
It is the responsibility of the FUTA Coordinator at ECC-MTB to:
Notify SBSE Headquarters FUTA Staff of the states that have not furnished their certification data tapes by the time designated in Publication 4485. The Regional FUTA Coordinator will contact the state to determine the status of the data and inform National Office.
Notify the SBSE Headquarters FUTA Staff of the state data that cannot be processed because of incorrect format, invalid data, data is not readable, damaged, etc. SBSE Headquarters FUTA staff will provide the reason(s) to the Governmental Liaison Staff and/or state contact..
Coordinate with SBSE Headquarters FUTA Program Staff for scheduled running times when the normal deadlines are not met.
SB/SE Campus FUTA Coordinators — All telephone calls regarding problems with the FUTA recertification program will be made to Headquarters (HQ) FUTA Staff - HQ FUTA Staff will contact ECC-MTB.
The following table provides time frames for work actions:
WORK ACTION CYCLE COMPLETION DATE 1. State furnishes ECC-MTB with their TY2015 FUTA certification data.
a. Certification Data
01-27-2017 2. ECC-MTB validation of states' Certification tapes:
a. FUTA Coordinator at ECC-MTB notifies FUTA HQ analyst who, in turn, notifies the state of invalid data and requests replacement files.
b.States should resubmit corrected files within 30 days. Processing of corrected data will begin upon receipt of files from states.
3. ECC-MTB will transmit, via secure data transmission, certification data for states that furnished data to ECC-MEM. 30
07-26-2017 4. All certification data received after scheduled production cycles will be processed on an ASAP basis. 5. Extract TY2012 Form 940 and Form 1041 Schedule H Data (to include the most recent ten tax periods) for returns posted since last year's cycle 39 extraction. 39
10-05-2017 6. Extract Form 1040 Schedule H Data (to include the most recent ten tax periods) for returns posted since last year's cycle 39 extraction. 39
10-05-2017 7. Form 940, Form 1041 Schedule H and Form 1040 Schedule H Data merged, creating identification data to be transmitted to state agencies. 39
*Target dates — Processing to be coordinated through National Office Coordinator. This processing is not scheduled until last year's program has been completed.
Statistics of Income (SOI) projects are conducted by the Statistics of Income Division at National Office. Computer processing for various SOI projects is accomplished at ECC-MTB. Lists of these projects, runs and frequency are located in "EX 5 - ECC-MTB Monthly Master File Extractions 2017" (reference Exhibit 2.7.9-1).
ECC-MTB maintains a file consisting of three years of return transactions data. Extraction of various data elements from this file is performed at ECC-MTB. (ECC-MTB processing symbol, BEM-B). Reference Exhibit 2.7.9-1 "EX 5 - Monthly Master File Extractions 2017" for extraction cycles, projects, symbols, cycle extracted and shipping dates.
The Employee Plan Master File (EPMF) is a file consisting of various types of pension, profit sharing and tax-sheltered annuity plans. Updating and posting of this file is performed weekly along with monthly extractions. This file is maintained on a January through December basis.
The Individual Retirement Account Master File (IRAMF) was merged into the Individual Master File (IMF) in 2005.
The following subsection contains information related to the BMF and IMF Master File Extractions.
Monthly Master File Extractions are performed at ECC-MTB at four-week (sometimes five-week) intervals. Each extraction actually spans a three-week time frame.
The cycle designation is given as the first week of the three-week period. For example, extractions to be performed in weeks 39–41 are given the designation of YYYY39. They begin in week 39 and are completed in week 41. Normally, all output from these extractions will be shipped/electronically transmitted by ECC-MTB by Friday of the third week. In the aforementioned example, it would be Friday of week 41. However, unless that output is essential to a continuance of scheduled processing at either ECC-MTB or Submission Processing Centers, shipments made in time to reach the recipients by the following Monday will be considered timely.
ECC-MTB CYCLE ECC-MTB SHIPPING DATE 201704 02-10-2017 201708 03-10-2017 201713 04-14-2017 201717 05-12-2017 201721 06-09-2017 201726 07-14-2017 201730 08-11-2017 201734 09-08-2017 201739 10-13-2017 201743 11-10-2017 201747 12-08-2017 201752 01-12-2018
This subsection provides processing time frames for various Information Returns Processing (IRP) accomplished at ECC-MTB.
The following table provides timeliness information related to Paper IRP Processing:
TY2016 Begin Complete (a) SCRS Subsequent year schedule K–1 tapes held at ECC-MTB should be processed with TY 2016- K–1s filed during 2016. X 01-27-2017 02-02-2017 (b) Receive paper source information returns from Submission Processing Centers (domestic and foreign). Expeditiously process receipts for IRMF (Subsection 12) and Payer Master File (Subsection 13 & 14). Send Summary Reports to Analyst (K–1 Project). X 02-02-2017 12-28-2017 (c) Format No-TIN (Taxpayer Identification Number) Information Returns (IRP) (domestic and foreign). X 02-02-2017 12-28-2017 (d) Format TIN Information Returns (domestic and foreign). X 02-02-2017 12-28-2017 (e) Validate Payee TIN Information Returns (Domestic, Schedule K–1, and Foreign) against the DM1/NAP and EIN/Name Control File. X 02-02-2017 12-28-2017 (f) Send IRP Document Control Report as created to NCFB, Project 405 Analyst. X 02-02-2017 01–25–2018 (g) Receive and process late received and processed information returns (with TINs, domestic and foreign). X 02-02-2017 01–25–2018
The following table contains timeliness information related to Magnetic Media Processing:
TY2016 Begin Complete (a) Process all electronic magnetic media files submitted by payers/transmitters at ECC-MTB on a weekly basis. X 01–27–2017 01–25–2018 (b) Receive and process Information Returns Forms 1099–SSA from HHS/SSA and Form 1099–RRB from Railroad Retirement Board. X 01–27–2017 01–25–2018 (c) Process prior year's data from TY2012 - TY2015. X 01–27–2017 01–25–2018 (d) Format TIN and No-TIN Information Returns (domestic and foreign). X 01–27–2017 01–25–2018 (e) Validate payee against the DM–1/NAP and EIN/Name Control Files. X 01–27–2017 01–25–2018 (f) Production Support Processing (IAW-F). X 01–27–2017 01–25–2018 (g) Send IRP Document Control Report as created to NCFB Project 405 Analyst X 01–27–2017 01–25–2018
The following table contains timeliness information related to CTW/8805/8288A Information Returns Processing.
TY2016 Begin Complete (a) process all CTW/8805/8288A files submitted by CTW section and DCC X 01–27–2017 01–25–2018 (b) Reformat Payee TIN and No TIN Information Returns (domestic and foreign). X 01–27–2017 01–25–2018 (c) Validate payees against DM1/NAP and EIN/Name control file. X 01–27–2017 01–25–2018 (d) Production Report Process (IAW-W). X 01–27–2017 01–25–2018 (e) Send IRP Document Control Report as created to NCFB, Project 405 Analyst. X 01–27–2017 01–25–2018
The following table provides timeliness information for Combined Federal/State Program:
TY2015 Begin Complete (1) CFSFP Filer submit magnetic/electronic records to satisfy both Federal and State requirements. X 01-20-2017 12-15-2017 (2) ECC-MTB will sort/merge CFSFP files. X 01-27-2017 12-15-2017 (3) ECC-MTB will process CFS Files on a weekly basis. X 01-20-2017 12-15-2017 (4) ECC-MTB will split merged file into state files and ship to states. -- 1st shipment (CY 15) X 04-14-2017 -- 2nd shipment (CY 20) X 05-19-2017 -- 3rd shipment (CY 25) X 06-23-2017 -- 4th shipment (CY 30) X 07-28-2017 -- 5th shipment (CY 37) X 09-15-2017 -- 6th and Final Shipment (CY 51) X 12-22-2017 (5) Forward copies of State Transmission Report to National Office and appropriate section of report to states. The report should be created each time a state file is created in IRM 126.96.36.199.3(4).
The following table contains timeliness information for W–2 Input Data Processing:
TY2016 Begin Complete (a) All files will be received from Social Security Administration. (b) Receive and process tape source and paper source files of Valid/Invalid/No-TIN Forms W–2 (CAW-A) X 12-15-2016 12-10-2017 (c) Send reports to NCFB, (valid and correction counts) X 01-07-2017 12-10-2017 (d) CAWR Pre-TIN perfection is no longer applicable. This has been replaced with consolidation of wage document perfection (COWDP). SSA will do the TIN perfection on CAWRs. SSA will continue sending Invalid and No-TIN files. Update records will be received by ECC-MTB until 12-15-2017. The update records will then be matched to the Invalid/No-TIN file before sending these records to IRMF. (CAY-) X 12-01-2017 12-14-2017
The following table contains timeliness information related to W–3 Reconciliation Processing (CAV):
TY2015 Begin Complete (a) Receive tape files of Forms W–3. 01-06-2017 12-15-2017 (b) Read and validate SSA Forms W–3 files periodically. CAV-TYYYCC - MONTHLY (CY 16, 20, 25, 29, 32, 38, 42, 46, 51). 04-14-2017 12-21-2017 (c) Receive Forms 1096 Project 102-62 Input to 402-03 (CY 38 & 10). 09-15-2017 03-03-2018 (d) Reformat W–3/1096 records and match W3 records against the Business Master File on EIN (Employer Identification Number) and Name Control. Send non-matching unpostable W–3 records to Cincinnati SPC. CAV-TYYYCC - MONTHLY (CY 16, 20, 25, 29, 32, 38, 42, 46, 51). 04-14-2017 12-21-2017 (e) Post prior year W-3 records to BMF. CAV-TYYYCC - MONTHLY (CY 16, 20, 25, 29, 32, 38, 42, 46, 51). 04-14-2017 12-21-2017 (f) Create CAWR module during BMF conversion. 01-05-2018 01-11-2018 (g) Post W–3/1096 records to BMF. 02–01–2018 02–07–2018
The following table contains timeliness information related to Processing SSA Cases:
Begin Complete (a) Unresolved SSA non-revenue cases are sent from SSA . Create file (Run 402-50) for BMF processing which will eventually generate notices. (CAM-YYYYCCA - MONTHLY) (CY 03, 07, 10, 15, 19, 24, 28, 32, 37, 41, 46) TY2014/15 01-13-2017 11-16-2017 (b) Create annual file for BMF civil penalty processing (YYYYCCA-ANNUAL)(CY 50) TY2014 12-08-2017 12-14-2017
The following table contains timeliness information related to the Payee TIN Perfection Program:
TY2016 Begin Complete (a) Perform the extract of the IMF entities from cycle 201626. X 06-15-2017 06-30-2017 (b) Perform the extract of the BMF entities from cycle 201626. X 06-15-2017 06-30-2017 (c) Generate the IMF and BMF Address Ferret Key through the FINALIST software product and make related sort runs. Ship file 405-12-12 SO-S9 to SSA. X 10–20–2017 11–16–2017 (d) Generate the Address Ferret Key on the invalid and No-TIN Information Returns records as in the previous year's IMF/BMF address ferret key files and make related sort runs. X 02-04–2017(Approximately CY 05) 11–16–2017(Cutoff for TIN Perfection
(e) Match the PRIOR year's IMF/BMF Address Ferret Key files against current year IRP records (monthly). Make shutdown analysis. Send statistical reports to NCFB, 407 TIN Perfection and to ECC-MTB Information Returns Branch. (IAK-P) X 02-23-2017 (Monthly through CY 46) 11-16-2017 (f) For TY2016, it will not be necessary to realign Address Key on unperfected Information Returns to current year's extract. Just merge the unperfected files from (e) above. (File 405-24-21) X 11-23-2017
(g) Match unperfected IRP DOCs from (f) above against current year's IMF/BMF. Address Ferret Key files. Make shutdown analysis. Send statistical reports to N.O., Project 407 Analyst; to NCFB, Project 407 TIN Perfection; and to ECC-MTB Information Returns Branch by Cycle 48. X 11-23-2017
(h) Make related sort runs with the invalid unperfected IRP docs from (g) above, the invalid unmatched COWDP docs, and the invalid unferretable docs and match them against the DM1/NAP and EIN/Name Control files for latest TIN/Name Control updates. X 11-30-2017 02-08-2018
The following table contains timeliness information related to ECC-MTB Assimilation and CFOL File Correlation and Creation.
TY2016 (a) Complete extract of IMF for preview and correlation (404-25) CREF/FOF Monthly Extraction. Make related sort runs. X (CY 04 - CY 52/53) (b) Create tickler record for sole proprietor EIN documents. (Projects 104) (IAM-C) X (CY 04 - CY 52/53) (c) Merge, update and segment IMF major. (404-27) (IAS-C) X (CY 30)
(d) Run final document summaries against IMF underreporter (correlation). Run the related accounting and balancing runs. X (e) Run IMF collection correlation addressing and related accounting and balancing runs. (IAS-E) X (CY 34)
The following table contains timeliness information related to IRS Employee Tax Compliance (IAY-K) for Tax Years 2015 and 2016 to be processed in 2017.
Begin Complete (a) Receive employee roster file, match against CREF/FOF, NAP Spouse Cross Reference Files; sort outputs to create employee tickler file. (Runs 403-30/ 32/ 33/ 35/ 36/ 37) (CY 08) 02-06-2017
(CY 34) 08-07-2017
(CY 08) 02-08-2017
(CY 34) 08-09-2017
(b) Run IMF extract to create IRS Employee Tax Compliance data records. (Runs 403-38 [Cycle 08 extract] and 403-20 [Cycle 34 extract] (CY 08) 02-24-2017
(CY 34) 08-25-2017
(CY 08) 02-27-2017
(CY 34) 08-28-2017
(c) Run End Run programs to provide additional processing and Inventory reports. (Runs 403-46/ 50/ 40/ 41/ 42/ 44) (CY 08) 02-28-2017
(CY 34) 08-29-2017
(CY 08) 03-01-2017
(CY 34) 08-30-2017
The following table contains timeliness information related to TIGTA employee Tax Compliance (IEY-K) for Tax Years 2015 and 2016 to be processed in 2017.
Begin Complete (a) Receive TIGTA employee roster file, match against CREF/FOF, NAP Spouse Cross Reference Files; sort outputs to create employee tickler file. (Runs 403-30T/ 32T/ 33T/ 35T/ 36T/ 37T) (CY 17) 04-10-2017
(CY 43) 10-09-2017
(CY 17) 04-12-2017
(CY 43) 10-11-2017
(b) Run IMF extract to create TIGTA Employee Tax Compliance data records. (Runs 403-17 [Cycle 17 extract] and 403-43 [Cycle 43 extract] (CY 17) 04-28-2017
(CY 43) 10-27-2017
(CY 17) 05-01-2017
(CY 43) 10-30-2017
(c) Run End Run programs to provide additional processing and Inventory reports. (Runs 403-46T/ 50T / 40T / 41T / 42T / 44T) (CY 17) 05-02-2017
(CY 43) 10-31-2017
(CY 17) 05-03-2017
(CY 43) 11-01-2017
The following table contains timeliness information related to the Regular Delinquency Programs for Tax Year 2014.
Begin Complete a. Correlate NF Cases (semiannual) 201734 201752 b. Build NF inventory (semi annual). 201701 201735 c. Extract NF documents from IRMF for NF Inventory (1st Issuance and preview) 201739 201739 d. Post TC140s to IMF cycles (Preview and 1st Issuance). 201741
An IRS employee file will be received from NFC biweekly. A contractor/TIGTA employee file will be received from IAP biweekly. Upon receipt, biweekly processing (IAB-A) will create:
An Employee Tickler File Biweekly
An IDRS Security File Biweekly
Biweekly processing should continue indefinitely. Contact the analyst for any clarifications.
The following table contains timeliness information related to the Second Underreporter Correlation (IAS-PY52U):
TY2013 Begin Complete (a) Create Current Filer Data (IMF load module URP-10, CY 52) and append with RTF data (URP-13). 12-12-2016 01-06-2017 (b) Create URP-17 Update Ticklers. 01-19-2017 01-20-2017 (c) Begin Underreporter Correlation (URP-25) and produce Inventory Report (URP-27). 01-03-2017 02-06-2017 (d) Prepare Case Majors for weekly selection process (URP-31,32). 02-07-2017 02-10-2017
Weekly Selection and Processing (IAW-U) for Second Correlation..
TY2015 Begin Complete (a) Create Selection Control File from SPC Selection Case Records (URP-51). Tuesday (b) Select Underreporter Cases (URP-61); forward AUR/RTF records to Submission Processing Center. Produce Selected IRMF Request Ticklers. Post TC922s. Tuesday (c) Segment Selected IRMF Ticklers (URP-33). Wednesday (d) Extract Selected Case Minors from IRMF (load module URP-35). Thursday (e) Sort minor documents (URP-37). Merge Major and Minor documents (URP-45). Send AUR Case Files to Submission Processing Centers. Monday of following cycle Friday of following cycle
The following table contains timeliness information related to the First Underreporter Correlation (IAS-PY30U):
TY2016 Begin Complete (a) Create current filer Data (IMF load Module URP-l0, CY 30) and append with RTF data (URP-13). 07-10-2017 08-04-2017 (b) Create UR Update Ticklers. 08-14-2017 08-18-2017 (c) Begin Underreporter Correlation (URP-25) and produce Inventory Report (URP-27). 08-21-2017 08-25-2017 (d) Prepare Case Majors for weekly selection processing (URP-31,32). 08-27-2017 09-07-2017
Weekly Selection and Processing (IAW-U). for First.st
TY2016 Begin Complete (a) Create Selection Control File from Submission Processing Center Selection Case Records (URP-51). Tuesday (b) Select Underreporter Cases (URP-61). Forward AUR/RTF records to Submission Processing Center. Produce Selected IRMF Request Ticklers. Post TC922s. Tuesday (c) Segment Selected IRMF Ticklers (URP-33). Wednesday (d) Extract Selected Case Minors from IRMF (load module URP-35). Friday of following cycle (e) Sort minor documents (URP-37). Merge Major Minor documents (URP-45). Send AUR Case Files to Submission Processing Centers. Monday of following cycle Friday of following cycle
Weekly Selections from the Information Returns Master File (IRMF) are performed at ECC-MTB based on requests received via command code IRPTR. However, at four week intervals (monthly), additional selections are made for a variety of other users requesting information from the IRMF. All selected data will be shipped no later than two weeks after processing.
The following table contains timeliness information related to the Information Returns Penalties Program:
TY2015 Begin Complete (a) Receive IIP TIN Penalty Ticklers, File 406-46-11. X 05–01–2017 05-08-2017 (b) Ship IIP Drop Notification File 102-8A-13 which contains Below Tolerance, Federal Agency and Foreign drop information to IIP. X 05–01–2017 05-08-2017 (c) Create HUB Research Listings. X 05–01–2017 05-08-2017 (d) Electronically send PMF Penalty Notices and Transcripts to HUB Submission Processing Center. X 05–01–2017 05-08-2017 (e) Analyze and extract designated types of PMF Civil Penalty transactions at HUB Submission Processing Centers X 06-19-2017 06–23–2017 (f) Electronically send PMF Penalty Notices to CPS-W and PSC. X 06–26–2017 07–07–2017 (g) Mail penalty proposal notices to payers. Coordinate High Vol. TIN Penalty notices with CD/DVD TIN Listings for ECC-MTB mailout. X 07-12-2017 09-01-2017 (h) Drop old year and add new year Civil Penalty Recreate Notices; and begin processing Recreate Requests X 08-14-2017 08-13-2018
The following table contains timeliness information related to Payer Master File (PMF):
TY2016 Begin Complete Batch Processing (a) Receive all original waivers and extensions transactions for PY2017. X 05-15-2017 12-04-2017 (b) Receive all corrected unpostable waivers and extensions for PY2017. X 05-15-2017 12-04-2017 (c) Receive paper and OCR 1096 records from all Submission Processing Centers. X 02-20-2017 12-11-2017 (d) Reformat PMF to TY2016 format (BAW-M). 02-20-2017 02-27-2017 (e) Weekly post all receipts to the PMF. 02-20-2017 12-11-2017 (f) Weekly validate unposted records against the EIN/Name Control File and DM–1 Name Control File. 02-20-2017 12-11-2017 (g) Weekly Linkage with BMF/IMF to update PMF entities. 02–17–201602-20-2017 12-11-2017 (h) Weekly forward and receive PY2016 unpostable items from PMF posting and validation to GUF in all Submission Processing Centers. 07-19-2017 12-27-2017 (i) Produce TY2016 PMF tables. 02–15–2017 12-11-2017 (j) PATRA and generated transcripts weekly. 03–29–2017 03–28–2018 (k) GAM (BAY-TY15B) 02-08-2017 02-07-2018 (l) GAM (BAY-TY16B) 09–06–2017 09–05–2018 (m) Payer Masterfile On-line X 03-29-2017 04-05-2018
The following table contains timeliness information related to Incorrect TIN Backup Withholding:
TY(PASS) Begin Complete Backup Withholding (BWH) (a) Receive information returns qualifying for BWH from 405-09. 2015 (P1)
(b) Process BWH Information Returns by PAYER. Create BWH Cases. 2015 (P1)
(c) NDM the BWH PAPER CP2100A and P2100 notice listing to the designated IAP/Print silos for printing at either CPS west or east. 2015 (P1)
(d) Mail BWH-CD/DVD cases to payers on notice date. 2015 (P1)
The following table contains timeliness information related to the Incorrect Information Penalty Program.
TY2015 Begin Complete Incorrect Information Penalty (IIP) IAY-P (a) Receive Information Returns qualifying for lIP from 405-09, 406-01, 406-T1 & 406-T8 X 01-24-2016 03-29-2017 (b) Process IIP Information Returns by payer. Create IIP X 05-08-2017 07-07-2017 (c) Electronically merge paper listing with 972CG notice and NDM to the FAP print silos. X 05-08-2017 07-07-2017 (d) Generate IIP CD/DVDs for penalty cases. X 05-08-2017 08-28-2017
The following table contains timeliness information related to Backup Withholding — Unreported Income Monthly Processing (IAM-T):
Begin Complete (a) Perform pre-extract, extract and post-extract processing. This will involve monthly IMF extracts and monthly IRMF extracts. Produce Payer Notice Files, Payee Notice File and error files for shipment to Submission Processing Centers. 01-02-2017 12-21-2017 (b) Schedule of receipt and shipping dates: ECC-MTB IRMF
201704 02-10-2017 201707 03-02-2017 201711 03-30-2017 201715 04-27-2017 201719 05-25-2017 201723 06-22-2017 201729 08-03-2017 201733 08-31-2017 201737 09-28-2017 201741 10-26-2017 201745 11-23-2017 201749 12-21-2017
The following table contains timeliness information related to Backup Withholding — Unreported Income Annual Processing (IAM-T):
TY2012 Begin Complete (a) Create tickler file for input to IMF monthly extract . X 10-10-2017 10-18-2017 (b) Input tickler to monthly extract. X 10-23-2017 11-03-2017 (c) Complete post extract processing and generate payee and payer notice files for shipment to Submission Processing Centers. X 11-13-2017
ECC-MTB will ship processed IRMF requests files to Submission Processing Centers weekly — by Tuesday of each week except for approximately every fourth week when the files are shipped by Friday. (Reference Exhibit 2.7.9-1, "EX 5 - ECC-MTB Monthly Master File Extractions 2017" .) The cycles for shipment on Friday are Cycles 04, 08, 13, 17, 21, 26, 30, 34, 39, 43, 47, and 52/53.
The following table contains timeliness information related to the Information Returns Program Case Analysis System.
Cycle Begin (a) The Active IRP Tickler is used as a recirculating file which is run monthly against the IMF. Newly created Underreporter Compliance Records will be added to Active IRP Ticklers monthly during the Fiscal Year. Data is processed for no more than three years at a time: current Fiscal Year (FY), FY minus 2, and FY minus 3. Underreporter Cases. Runs Monthly
201643 10-27-2016 201647 11-29-2016 201652 12-29-2016 201704 01-28-2017 201708 02-25-2017 201713 03-31-2017 201717 04-28-2017 201721 05-26-2017 201726 06-30-2017 201730 07-28-2017 201734 08-25-2017 201739 09-28-2017 (b) Using tickler file, extract Underreporter data during the monthly 701 extract. (IAM-G) (407-03) Runs Monthly 01-28-2017 (c) Using IMF extracted data, update the IRPCA Archive File monthly. (Runs 407-13, 407-17, 407-21, -22, -23, & -24) Runs Monthly 02-25-2017 (d) Underreporter IRPCA Reports Produced Monthly (e) Produce IRPCA Penalty Ticklers (Run 407-50) 201647
(f) Extract IRPCA Penalty Records (Run 407-54) 201647
(g) Build Penalty Transaction Aggregates (Run 407-55) 201647
Provide return data for Tax Year 2016 to state tax agencies to assure taxpayer compliance with state tax laws. (Authority IRC 6103 (d))
Should begin on 02-10-2017.
Should be completed by 12-15-2017.
This subsection contains timeliness information related to Corporate Files On-Line (CFOL) and the Tax Return Database (TRDB).
CFOL provides service wide on-line access to master file information residing at ECC-MTB via the Real Time network.
This capability places certain data files on-line which are accessible through terminals in the Real Time network. The corporate files reside on data bases located at ECC-MTB. Specific command codes for the National Account Profile (NAP).
The corporate databases are composed of the following master files: Individual (IMF), Business (BMF), Employee Plans (EPMF), Payer (PMF), and Information Returns (IRMF). Other files available on the CFOL network include the Returns Transaction File (RTF). Centralized Authorization File (CAF), Information Reporting Program (IRP), Name Search Facility (NSF), Recoverable Retention Register (RRR), and Preparer Listing.
The Returns Inventory and Classification System (RICS) database contains information on Employee Plans and Exempt Organizations (EP/EO). Users may access information related to EP/EO returns via X/Windows Motif or an off-the-shelf ad hoc query package.
The Tax Return Database (TRDB) subsystem stores 100% of Electronic Filing (ELF), Electronic Management Subsystem (EMS) and Telefile information submitted on Forms 1040, 1040A and 1040EZ plus all related forms and schedules for TY1998 through TY2010. For TY2011 and TY2012, TRDB ran parallel with MTRDB (Modernized Tax Return Database), storing a portion of the electronically filed data. Additionally, Forms 941 and 1041 data received via BMF magnetic tape, EMS and Telefile is also received by TRDB at ECC-MTB for TY1998 and beyond. Form 1065 Electronically filed Partnership Returns (EFS 1065) are stored on TRDB for TY1998 through TY2006 when it was discontinued for TY2007 processing. The GMF portion of the tax return will continue to be available. This includes the transcribed fields for the paper filed and MeF tax returns. Command Code TRDBV allows the IDRS user read-only access to the tax return information, filer information and pipeline processing status history information. Command Code TRPRT allows the IDRS user to request a graphical print of an electronically filed tax return stored on TRDB for TY 2014 and prior. Graphic prints will not be available after TY2014 due in part to users having access to the Employee User Portal (EUP) to retrieve a copy of an electronically filed tax return. TRDB Transcripts are available using command code TRPRT(T) or TRDBV using access code YP or YQ. Command Code TRERS is used for document perfection.
Corporate Files On-Line (CFOL) provides many benefits such as:
increased research capabilities
fewer "research only" modules maintained on the Integrated Data Retrieval System (IDRS) Taxpayer Information File (TIF)
expanded error detection and up-front unpostable resolution
enhanced tax processing through prompt access to reference data
providing current information to field personnel
ECC-MTB CFOL Real-Time Availability Schedule:
The ECC-MTB Production SACS is scheduled to be available 24 X 7 except during scheduled maintenance and from approximately 0400 to 0410 hours (local computing center time) daily for End Day processing. A principle period of maintenance (PPM) is reserved for Production SACS transmittal activation on Thursdays between 0500 and 0600 hours (Eastern Time) for ECC-MTB and 0430 and 0530 hours (Central Time) for ECC-MEM. The maintenance window is dependent upon the extent of the changes to be implemented.
CFOL availability is 24 X 7. Any maintenance that would impact ECC-MTB CFOL availability must be scheduled through an ECC-MTB Change Request, receive tech review, and receive ECC-MTB Change Control Board (CCB) approval. After CCB approval an info alert will be issued with details regarding the CFOL unavailability. Users will be given advanced notice before CFOL is taken down for scheduled maintenance. Info alerts will also be issued for any unscheduled ECC-MTB CFOL outages.
When maintenance is scheduled, users may experience a brief interruption to CFOL when CICS regions are transferred between ECC-MTB Systems. ECC-MTB and ECC-MEM perform annual power outages for preventive maintenance on Labor Day and Columbus Day holidays. CFOL, all systems and databases at ECC-MTB are unavailable and users are notified in advance of power outages.
ECC—MTB runs daily maintenance from 0600-0700 hours (Eastern Time) and during this time, users to CFOL may encounter a locked account, but this will only be temporary and the user should try back in five minutes. Also, ECC-MTB runs daily image copies (backups of all databases) with minimal impact to users. If a re-organization of files is required, users could experience locked files and they should try back later. If a database file needs to be recovered to an earlier point in time, an info alert will be sent out informing the field of the cause and when they could expect to have the file back up for processing.
GMFCK is a program which executes twice daily for Submission Processing Centers in the processing of paper returns. Each Submission Processing Center will submit a file (via CONNECT:Direct) to ECC-MTB, first for validation and data retrieval in run RTM88 and secondly in run RTM89 for processing against the Duplicate TIN Use Database (commonly referred to as DUPDB or DUPTIN). GMFCK determines the type of process to be performed, via a field known as PROCESS-TYPE-CD.
A request to validate against the DM1 will be routed to a subroutine called DM1CK for processing. Dependent TINs from the 1040 and Schedule EIC forms are validated along with primary TINs and information retrieved from the DM1 for those TINs. In addition, for primary TINs the most recent filing status is retrieved from the NAP, as well as the last secondary TIN (if one is present on the NAP) associated with that primary TIN.
A request to process against the Duplicate TIN Use Database will be routed to a subroutine called TD7DUPCK
Questionable Refund Program (QRPCK — i.e., RTM81). QRPCK will retrieve information from the DM1 pertaining to dependent TINs, primary TINs, and secondary TINs.
ELFCK will validate TIN/name control. Subsequently, the use of TINs will be recorded on the DUPTIN database. ELFCK will also call a subroutine to access the BMFOL files in order to retrieve the business operation date for selected EINs.
Processing for the Electronic Transmitted Documents (ETD) is a separate program, run number (RTM86) and referred to as ETDCK. ELFCK runs twice a day per ELF center and ETDCK runs once a day for the same five centers.
DM1CK (i.e., DM1CKB — for DM1CK batch access — and DM1CKC for CICS access) accesses the DM1 and validates TIN and name control for TINs. In addition, if TIN/name control match, information maintained on the DM1 is returned to the calling program. This information may include date of birth, date of death, gender, citizenship information, and name control information. DM1CK is a subroutine currently called by the NAP validation batch programs, GMFCK, ELFCK (DM1CKB), and by the CICS NAP validation program, ERSCK (DM1CKC).
TD7DUPCK — DUPCK, as it is commonly referred to, is a subroutine that checks for prohibited duplicate users of TINs on the DB2 Duplicate TIN Use Database for the current processing year. This database is created and maintained within the Tax Data On-Line Branch by the On-Line Data and Access Section. Both electronically filed returns and paper returns are processed against the DUPDB in order to record the various use of TINs and to identify any prohibited uses of those TINs. The Returns and Corporate Database Section maintains the database for the current processing year, as well as two prior processing years. Information from these three databases may be viewed through the command code DUPOL. See IRM 102.3, Chapter 68.
In previous versions of this IRM, these documents were listed separately as Exhibits 2.7.9-1/2/3/4/5/6/7. As of 2015, the documents have been moved to the IBM Scheduling FYI SharePoint (https://organization.ds.irsnet.gov/sites/ITEOpsECCOSB/IBM/IBMschedulingFYI/SitePages/Home.aspx) for easier access or each document may be directly accessed via hyperlinks contained beside each document name in the table below.