3.12.10 Revenue Receipts

Manual Transmittal

November 13, 2017

Note:DO NOT REMOVE AND INSERT PAGES OR DISPOSE OF OBSOLETE TRANSMITTALS PRIOR TO JANUARY 1, 2018.

Purpose

(1) This transmits revised IRM 3.12.10, Error Resolution - Revenue Receipts.

Material Changes

(1) Important for Calendar Year 2018 - In a memorandum dated September 14, 2016, from the Deputy Commissioner of Services and Enforcement, the Deputy Commissioner of Operations Support, and the Chief of Staff, Headquarters Management, they determined that IRS executives and management officials are responsible for ensuring that their program’s management and internal controls are established and followed. The Government Accountability Office (GAO) has pointed out that program managers may not recognize that various policies, procedures, and reviews are integral parts of their program’s system of internal controls. Management and Internal Controls include the following:

  • Establishing program objectives

  • Defining key terms

  • Creating goals and measures

  • Articulating accurate processes and procedures

  • Documenting authorities and responsibilities

  • Assessing and reporting program results

  • Ensuring program performance and quality reviews

  • Internal Controls heighten managers’ awareness, sensitivity, and understanding of internal controls and equip them to better guide employees and managers in effective program delivery.

  • Analysts received training to implement these internal controls and are fully required to open these items in their respective IRMs.

(2) IRM 3.12.10.1 - Includes new text, entitled, Program Scope and Objectives, to be in compliance with management’s Internal Controls requirements.

(3) IRM 3.12.10.1.1 - Includes new text, entitled, Background, to be in compliance with management’s Internal Controls requirements.

(4) IRM 3.12.10.1.2 - Includes new text, entitled, Authority, to be in compliance with management’s Internal Controls requirements.

(5) IRM 3.12.10.1.3 - Includes new text, entitled, Responsibilities, to be in compliance with management’s Internal Controls requirements.

(6) IRM 3.12.10.1.4 - Includes new text, entitled, Program Management and Review, to be in compliance with management’s Internal Controls requirements.

(7) IRM 3.12.10.1.5 - Includes new text, entitled, Program Controls, to be in compliance with Management’s Internal Controls requirements.

(8) IRM 3.12.10.1.6 - Moved IRM Acronyms, from IRM 3.11.10.2.1 to this location, entitled, Terms/Definitions/Acronyms to be in compliance with Management’s Internal Controls requirements.

(9) IRM 3.12.10.1.7 - Includes new text, entitled, Related Resources, to be in compliance with management’s Internal Controls requirements.

(10) IRM 3.12.10.1.8 - Moved IRM Deviation Procedures from IRM 3.12.10.2.12 to this location.

(11) IRM 3.12.10.3.5.2 - Includes new text, entitled, Integrated Automation Technologies (IAT). At the request of our Learning and Education (L&E) Focus Group participants, we included this as a supporting text for use of the IAT as a mandatory research tool.

(12) IPU 17U1097 issued 07-05-2017 - IRM 3.12.10.3.7 - Modified text, entitled, Lockbox Unprocessables - Basic Manual IDRS Research for Payment Perfection (Special Payment Perfection Procedures), to include a modification to a "Caution" statement so see also instructions (provided in the table below) regarding applying the payment to the module with the earliest unexpired CSED balance due status. (SERP Feedback Control #201704036)

(13) IPU 17U1097 issued 07-05-2017 - IRM 3.12.10.3.7.1 - Modified text, entitled, Lockbox Unprocessables - Control of Source Documents, to include an instruction for the centers to retain the envelopes from Lockbox Unprocessables for a period of ninety (90) days.(SERP Feedback Control #201704005)

(14) IPU 17U1051, dated 06-23-2017 IRM 3.12.10.4.23 – Includes revisions to procedures entitled, “Field 01DPC---Designated Payment Code”.

  • The Austin campus issued SERP Feedback Control 2017003917 (entitled, Field 01DPC), to request the addition of instructions for how to correct an error when an invalid DPC number is present.

  • As per their recommendation, this revised text includes the following instruction: "If you cannot determine an appropriate DPC from the list of DPCs in the table, overlay Field 01DPC EITHER with "00" or "99"."

(15) IPU 17U1097 issued 07-05-2017 - IRM 3.12.10.5.4.3 - Includes revisions to text, entitled, IMF Correction Procedures for Documents on a Valid Segment. At the request made through SERP Feedback Control 201704037, we issued revisions to text instructions and deleted a procedure which was mistakenly repeated in the text.(SERP Feedback Control #201704037)

  • Instructions (4) and (8) previously were identical, so we deleted (4) and boldfaced (8)(i.e., "If research shows the account is present at Master File with no significant name change, enter C in the Clear Code Field." )

  • If the taxpayer on the valid segment has changed his/her name (e.g., the name on the document and the valid segment are different, but it is determined to be the same taxpayer), and the SSA Name Control matches the Name Control on the document.

(16) IPU 17U1097 issued 07-05-2017 - IRM 3.12.10.5.5 - Includes revisions to text, entitled, Error Code 005 - Name Control Mismatch NAP/EIF. Includes revised instructions involving the specific links to alternative procedures used for correcting documents on the valid segment and the invalid segment. The correct links are as follows with see also tags in the text (SERP Feedback Control #201704038):

  • IRM 3.12.10.5.4.2 (IMF Correction Procedures on an Invalid Segment)

  • IRM 3.12.10.5.4.3 (IMF Correction Procedures on a Valid Segment)

  • IRM 3.12.10.3.1 (Name Control/TIN Mismatch)

  • IRM 3.12.10.5.1.1 (General IMF Revenue Receipt Instructions)

(17) IPU 17U0938 issued 05-31-2017 - IRM 3.12.10.5.9.1 - Includes revisions to text, entitled, Error Code 107 Correction Procedures. Includes modifications to the original procedures, at the request of the Austin campus, installing tables to facilitate procedural reading of the correction instructions for handling of the approved Forms 4868 (Application for Extension of Time to File U. S. Individual Income Tax Return). We listed the tables in three parts to make them 508 Compliant. The procedures were into three (3) separate tables with headings described as follows:

  • Special to Transaction Date

  • Tax Period Month is "12" or Other Than "12"

  • Remittance Transaction Research (RTR) - Other Concerns

(18) IPU 17U1062 issued 06-26-2017 IRM 3.12.10.6.9 - Includes changes to the table under text, entitled, Field 01ADD - Street Address, which contain the campus city, state and zip code information for the Andover campus.

  • The Andover campus reports the post office has cancelled the zip code "05501" , which was used by their Submission Processing campus before its consolidation and which now receives very little mail.

  • The USPS (United States Postal Service) proposed to do what they call a "ZIPMOVE" , which is to move the "05501" ZIP’s address(es) into the "01810" ZIP.

  • This will tell the mailing industry and internal USPS automation to translate the "05501" to "01810" .

  • This change will give Andover time to continue removing the reference from IRS documents/manuals and keep Andover on track for the planned removal by the summer of 2018.

  • Our Andover counterparts request that we make these updates in the IRM 3.12.10 instructions to reflect the change from ZIP code "05501" to ZIP code "01810" .

(19) IPU 17U1062 issued 06-26-2017 IRM 3.12.10.7.5 - Includes changes to the table under text, entitled, Error Code 006 - Name Control Mismatch (Form 1040ES/Form 1040C, which contain the campus city, state and zip code information for the Andover campus. Our Andover counterparts request that we make these updates in the IRM 3.12.10 instructions to reflect the change from ZIP code 05501 to ZIP code 01810.

(20) IPU 17U1062 issued 06-26-2017 IRM 3.12.10.7.6 - Includes changes to the table under text, entitled, Error Code 007 - EIF/NAP Entity Mismatch (Form 1040ES/Form 1040C, which contain the campus city, state and zip code information for the Andover campus. Our Andover counterparts request that we make these updates in the IRM 3.12.10 instructions to reflect the change from ZIP code 05501 to ZIP code 01810.

(21) IPU 17U1062 issued 06-26-2017 IRM 3.12.10.7.16 - Includes changes to the table under text, entitled, Error Code 162 - Street Address/Major City Code (Form 1040ES/Form 1040C, which contain the campus city, state and zip code information for the Andover campus. Our Andover counterparts request that we make these updates in the IRM 3.12.10 instructions to reflect the change from ZIP code 05501 to ZIP code 01810.

(22) Includes revised graphics (i.e., figures and exhibits) throughout the text.

(23) Includes various editorial changes made throughout the text.

Effect on Other Documents

IRM 3.12.10, dated November 14, 2016 is superseded and incorporated the following IRM Procedural Updates (IPUs): IPU 17U0938 dated May 31, 2017; IPU 17U1051, dated June 23, 2017; IPU 17U1062, dated June 26, 2017, and IPU 17U1097, dated July 5, 2017.

Audience

These instructions will be used by Input Correction Operations, Error Resolution System (ERS) Department, when resolving processing errors on revenue receipt forms and documents. Wage and Investment (W&I) and Small Business/Self-Employed (SB/SE).

Effective Date

(01-01-2018)

Linda J. Brown
Director, Submission Processing
Wage and Investment Division

Program Scope and Objectives

  1. Purpose: Documents processed as “Revenue Receipts” transactions are prepared by campus Accounting employees. After the Accounting process, the documents are transcribed through the ISRP (Integrated Submissions and Remittance Processing) system and subsequently undergo a series of validation runs known as the Generalized Mainline Framework (GMF).

  2. Transaction documents passing the validation process are posted on the Master File to the appropriate taxpayer module or account. Transaction documents failing the validation process are sent to Error Correction (Function 340).

  3. Using Error Resolution System (ERS) terminals, tax examiners in ERS and Rejects compare the transcribed records on their screen displays against the original documents to correct the errors identified by GMF. The following may not be an all-inclusive list, but provides additional responsibilities and duties for this these examiners to perform:

    • Receive documents failing GMF validation for correction/resolution

    • Compare the transcribed records or electronically-filed documents (on the Remittance Transaction Research System (RTR)) against the ERS Screen displays Error Codes to determine the error(s)

    • Make determinations (based on IRM instructions) regarding options necessary to clear the error(s)

    • Perform research on the transaction records, if necessary, using recommended research tools (including, but not necessarily limited to RTR (Remittance Transaction Research System, IDRS (Integrated Data Retrieval System), IAT (Integrated Automation Technologies), etc.)

    • When perfection of a record is not possible and it is necessary to correspond, perform in-house research, or refer the document to another area of the campus, the record will be suspended and the required action taken.

      Reminder:

      Documents processed as Revenue Receipts (including deposit tickets (DTs) and debit vouchers (DVs) are prepared by the campus Accounting Function personnel and are not submitted to the Service by taxpayers. As a result, corresponding with taxpayers is NOT a part of Revenue Receipts processing. Documents requiring additional information necessary for processing are returned to the originators for completion and/or additional information.

    • Suspend unprocessable documents for additional research.

    • Perform research to determine options necessary to clear the error(s)

    • Enter the defenses needed to open the correction to effect a valid entry

    • Enter the correct data necessary to clear the transaction from ERS and send it back to GMF for subsequent validation

    • Corrected documents passing the GMF validity checks will post to the Master File (IMF or BMF) and to the appropriate taxpayer’s module or account

  4. Audience: W&I Submission Processing Employees: Documents processed as "Revenue Receipts" are processed in the following five (5) Submission Processing Campuses (SPCs). The five (5) Submission Processing Campuses (SPCs) are listed as follows:

    • Austin Submission Processing Campus (AUSPC) - This SPC processes documents prepared and posted as (domestic and international) Individual Master File (IMF) documents.

    • Cincinnati Submission Processing Campus (CSPC) - This SPC processes documents prepared and posted as Business Master File (BMF) documents.

    • Fresno Submission Processing Campus (FSPC) - This SPC processes documents prepared and posted as Individual Master File (IMF) documents.

    • Kansas City Submission Processing Campus (KCSPC) - This SPC processes documents prepared and posted as Individual Master File (IMF) documents.

    • Ogden Submission Processing Campus (OSPC) - This SPC processes documents prepared and posted as (domestic and international) Business Master File (BMF) documents.

  5. This section of the Internal Revenue Manual (IRM) provides procedures for ERS and Rejects examiners correcting and processing documents processed as Revenue Receipts. The primary users of this IRM are provided as follows.

    • Error Resolution System (ERS):

    • Supervisory Tax Examining Technician is the manager overseeing the Error Resolution System (ERS) functions responsible for making the corrections and ensuring that the records are prepared for the validation runs through the Generalized Mainline Framework (GMF) prior to posting the payment transactions to the appropriate taxpayers accounts on the BMF (Business Master File) and IMF (Individual Master File. This person reports to the campus Chief, Input Corrections Branch.

    • Lead Tax Examining Technician are the first line supervisors overseeing the work of the Tax Examining Technicians. As it pertains to the management hierarchy, the Lead Tax Examining Technician reports to the Supervisory Tax Examining Technician (ERS).

    • The Tax Examining Technicians are those principal Corrections employees/personnel working the field and consistency errors displayed on Error Resolution System (ERS) terminal screens. As it pertains to the management hierarchy, Tax Examining Technicians report to the Lead Tax Examining Technicians (ERS).

    • Rejects:

    • Supervisory Tax Examining Technician is the manager overseeing Rejects operations. The Reject operations also perform corrections, but are responsible for performing any additional duties involving the necessary research for correcting records requiring research and special attention needed for ensuring that those payment transaction records correction are performed prior to their submission through the Generalized Mainline Framework (GMF) prior to the posting the payment transactions to the appropriate taxpayers accounts on the BMF (Business Master File) and IMF (Individual Master File. This person reports to the campus Chief, Input Corrections Branch.

    • Lead Tax Examining Technician is the first line supervisor overseeing the work of the Tax Examining Technicians within his/her unit. They report to the Supervisory Tax Examining Technician (Rejects).

    • The Tax Examining Technicians are those principal Correction employees/personnel working the field and consistency errors displayed on Error Resolution System (ERS) terminal screens. They report to the Lead Tax Examining Technician (Rejects).

  6. Policy Owner:.

    • The policy owner for IRM 3.12.10 is the Director, Submission Processing, Wage and Investment Division

  7. Program Owner: The following include the names of the internal organizations responsible for the administration, procedures, and updates related to the Revenue Receipts program.

    • Accounting and Tax Payments Branch (an organization within the Submission Processing Division)

    • Accounting Control Section (a section within the Accounting and Tax Payments Branch)

    • Lockbox Policy and Oversight Section (a section within the Accounting and Tax Payments Branch)

    • Accounting and Deposit Section (a section within the Accounting and Tax Payments Branch)

    • Paper Processing Branch (an organization within the Submission Processing Division)

    • Business Master File (BMF) Code and Edit/ERS Section (a section within the Paper Processing Branch)

    • Mail Management/Data Conversion Section (a section within the Paper Processing Branch)

  8. Primary Stakeholders: These are (but are not necessarily limited to) other areas affected by these procedures or have input to the procedures. The affects may include a change in the work flow, additional duties, change in established time frames, and similar issues. Among these stakeholders, users or customers are the following:

    • Accounting and Tax Payments Branch

    • Small Business/Self-Employed (SBSE)

    • Large Business and International (LB&I);

    • Chief Financial Officer (CFO)

    • Custodial Detail Database (CDDB)

    • Taxpayer Advocate Service (TAS)

    • Chief Counsel

    • Tax Exempt/Governmental Entities (TE/GE)

    • Modernized E-File (MeF)

    • Information Technology programmers

    • Submission Processing (SP)

Background

  1. The purpose of Error Resolution is to resolve validity errors, field errors, consistency errors, and math errors in returns and other documents for posting to the Master File. Records fall out in ERS due to the Generalized Mainline Framework (GMF). The entries from transcription are transferred to ERS fields.

  2. The GMF programming causes records to fall out to the Error Resolution System (ERS) if they fail to meet certain criteria, including (but NOT limited to):

    • Invalid characters in a field (that is, numeric instead of alpha characters)

    • Invalid length of field (that is, EIN (or SSN) with 8 digits instead of 9)

    • Invalid codes in field (that is, AC 009)

    • Consistency errors - Any valid field used in any computation where the result is inconsistent with (or contradictory to) any other valid field

    • Math errors - computer does math computation and it differs from the taxpayer’s amount

    • Invalid tax periods and eligibility for certain credits

  3. Employees use the ERS system and the return to correct these conditions and when necessary use IDRS (Integrated Data Retrieval System) and RTR (Remittance Transaction Research System) to research.

Authority

  1. Authority for these procedures is found in Title 26 of the United States Code (USC) or more commonly known as the Internal Revenue Code (IRC). Additional authority for these procedures may be found also the Internal Revenue Code sections 6302, in and in Title 31 of the United States Code (USC)("Money and Finance" ) USC 321, 3301, 3302, 3303 and 3702, and in corresponding Treasury regulations and rules.

  2. The IRC has been amended by acts, public laws, rules and regulations such as the following:

    • The Protecting Americans from Tax Hikes (PATH) Act

    • Hiring Incentives to Restore Employment (HIRE) Act

    • Consolidated Appropriations Act (Extenders)

    • American Taxpayer Relief Act (ATRA)

    • Health Care and Education Reconciliation Act

    • Patient Protection and Affordable Care Act (ACA)

    • Foreign Account Tax Compliance Act (FATCA)

    • Revenue Reconciliation Act of 1998 (RRA 98)

    • Omnibus Budget Reconciliation Act of 1993 (OBRA)

    • Section 2006(a) of the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015, Public Law (PL) 114-41, changed the return due dates for returns of partnerships, and C corporations

    Note:

    The above list may not be all inclusive of the various updates to the IRC.

    • Code sections which provide the IRS with the authority to issue levies.

    • Congressional Acts which outline additional authorities and responsibilities like the Travel and Transportation Reform Act of 1998 or the Tax Reform Act of 1986.

    • Policy Statements that provide authority for the work being done.

Responsibilities

  1. These instructions will be used by Input Correction Operations, Error Resolution System (ERS) Department, when resolving processing errors on revenue receipt forms and documents. Wage and Investment (W&I) and Small Business/Self-Employed (SB/SE). The following employees are responsible for the activity(s) provided in this IRM, including the employee responsibilities and management responsibilities.

  2. The Director, Submission Processing Campus is responsible for monitoring operational performance for the Submission Processing campus.

  3. The Operations Manager is responsible for monitoring operational performance for their operation.

  4. The team manager/lead is responsible for performance monitoring and ensuring employees have the tools to perform their duties.

  5. The team employees are responsible to follow the instructions contained in this IRM and maintain updated IRM procedures.

Program Management and Review

  1. Program Goals: Define the objectives or goals for the program, what will be achieved by following the processes and procedures provided by this IRM. May include references and links to documents that outline program goals and objectives.

  2. Program Reports: Provide information regarding reporting of the program objectives. It is not intended to provide instruction for completing any reports. Identify the data sources, storage location, and the primary purpose for this data.

  3. Program Effectiveness: How the program goals are measured. It is not intended to provide instruction for determining the program effectiveness. These documents may include links to program and quality reviews.

  4. Annual Review: Review the processes included in this manual annually to ensure accuracy and promote consistent tax administration. This may be included under Responsibilities for a manager.

Program Controls

  1. The reports for the Control Data Analysis are on the Control-D/Web Access services, which has a login program control. Program criteria regarding and documents processed as Revenue Receipts and related information are determined by our Accounting and Tax Payments Branch, Accounts Management, and Compliance counterparts.

Terms/Definitions/Acronyms

  1. The following table contains a list of terms, acronyms, and/or abbreviations used throughout this IRM Section.

    Acronyms and Abbreviations

    Acronyms and Abbreviations Definition
    AC Action Codes
    ADP Automated Data Processing
    AFD Alpha/Numeric Field Designator
    AM Accounts Management
    APO Army Post Office
    AUSPC Austin Submission Processing Campus
    BMF Business Master File
    C&E Code and Edit
    CC Command Code
    CCC Computer Condition Code
    CFOL Corporate Files On Line
    C/GEN Computer Generated
    CI Criminal Investigation
    CP Computer Paragraph
    CSPC Cincinnati Submission Processing Center
    DLN Document Locator Number
    DM-1 Data Master One IRS Name Control File
    DO District Office (also known as "Area Office " (AO))
    DPC Designated Payment Code
    DPO Diplomatic Post Office
    DPO Document Perfection Operation
    Doc Code Document Code
    EC Error Code
    ECC Enterprise Computing Centers

    Note:

    . On June 27, 2004, the Martinsburg and Tennessee Computing Centers (previously named MCC and TCC) were realigned into this one organization. Specific sites are referred to as ECC Martinsburg (ECC-MTB) or ECC - Memphis -(ECC-MEM).

    E-File Electronically File
    EFTPS Electronic Federal Tax Payment System
    EIF Entity Index File
    e.g. For Example
    EIN Employee Identification Number
    EPMF Employee Plans Master File
    ERS Error Resolution System
    ES Estimated Tax
    etc. Et Cetera (from Latin, translated as "and other things of the same kind" ; "and so forth" )
    Exam Examination
    FAX Facsimile
    FLC File Location Code
    FMS Financial Management Service

    Note:

    The name, "Financial Management Service (FMS) " was changed to Bureau of Fiscal Services (BFS)

    FPLP Federal Payment Levy Program. FPLP is an automated levy program the IRS has implemented with the Department of the Treasury, Financial Management Service (FMS).
    FPO Fleet Post Office
    FRP "Frivolous Return Program" or "Frivolous Return Processing"
    FSPC Fresno Submission Processing Campus
    FTF Failure To File
    IAT Integrated Automation Technologies
    IAUF Installment Agreement User Fee
    ID Identification or Identity
    IDRS Integrated Data Retrieval System
    IMF Individual Master File
    IMF IRAF Individual Master File Individual Retirement Account File. Refers to MFT 29 only.
    IRACS Interim Revenue Accounting Control System
    IRC Internal Revenue Code
    IRM Internal Revenue Manual
    IRS Internal Revenue Service
    ISRP Integrated Submission and Remittance Processing
    ITIN Individual Taxpayer Identification Number
    KCSPC Kansas City Submission Processing Campus
    LB&I Large Business and International
    MCC Major City Codes
    MeF Modernized Electronic Filing
    MFT Master File Tax (Tax Account Code)
    MGT Magnetic Tape Program
    MMDDYY Month Month Day Day Year Year
    NAP National Account Profile
    NMF Non Master File
    NSF Name Search Facility (NSF) at ECC-MTB
    OSPC Ogden Submission Processing Center
    PDS Private Delivery Service
    PTIN Preparer Tax Identification Number
    P.O. Post Office
    R&C Receipt and Control
    RACS Revenue Accounting Control System
    RCI Refund Correction Indicator
    Rec’d Received
    RO Revenue Officer
    RPS Remittance Processing System
    RRA98 Restructuring and Reform Act of 1998
    RRPS Residual Remittance Processing System
    RSN Refund Schedule Number
    RTR Remittance Transaction Research
    SB/SE Small Business & Self-Employed
    SCCF Service Center Control File
    SFR Substitute for Return
    SLA Service Level Agreement
    SOI Statistics of Income
    SP Submission Processing
    SSA Social Security Administration
    SSN Social Security Number
    TAS Taxpayer Advocate Service
    TBOR Taxpayer Bill of Rights
    TC Tax Class OR Transaction Code
    TE Tax Examiner
    TE/GE Tax Exempt & Government Entities
    TETR Telephone Excise Tax Refund
    TIN Taxpayer Identification Number
    TPE Tax Period Ending
    TY Tax Year
    U.S. United States
    USPS United States Postal Service
    W&I Wage and Investment
    x-Ref Cross Reference
    ZIP Zone Improvement Plan

     

Related Resources

  1. If additional websites, job aids, or electronic tools are needed to complete the work, these should be listed. If there are many resources (if they extend beyond a page), consider placing them in an exhibit.

IRM Deviation Procedures

  1. IRM deviations must be submitted in writing following instructions from IRM 1.11.2.2, Internal Management Documents System - Internal Revenue Manual (IRM) Process, IRM Standards, and elevated through appropriate channels for executive approval.

Overview

  1. A revenue receipt is most often a document showing a payment received by IRS from a taxpayer. The Tax Class and Master File Tax Account Code (MFT) are the same as for the original return. The Tax Class, MFT Code, and Document Code (DC) will be derived according to the specific document being processed.

  2. The instructions in this Internal Revenue Manual (IRM) are for correcting errors made by taxpayers as well as those made by campus operations.

Documents Processed As Revenue Receipts

  1. The individual Revenue Receipt document processed as part of the Error Resolution System (ERS) can be identified by its specific document code. The following table lists those forms (by document code) which are transcribed directly through the ISRP (Integrated Submissions and Remittance Processing) system (see also IRM 3.24.10,ISRP System - Revenue Receipts, for additional information). Refer to Exhibit 3.12.10-1,Valid Tax Class---MFT Code---Tax Period Table, for a list of those Master File Tax (MFT) codes for other tax and related forms for which the appropriate transactions are posted to the Master File.

  2. The specific documents codes and related forms are:

    Document Code Form Description
    17 1041–ES Estimated Tax for Estates and Trusts—Payment Voucher
    17 2287(CG) Notice of Check Not Accepted by Bank
    17 2758 Application for Extension of Time to File Certain Excise, Income, Information, and Other Returns
    17 3244 Payment Posting Voucher
    17 3552 Prompt Assessment Billing Assembly
    17 4482 General Purpose CP Notice Form
    17 4840 Balance Due—NMF Fourth Notice (CP 504)
    17 4868 Application for Automatic Extension of Time to File U.S. Individual Income Tax Return
    17 8804, 8813 Annual Return for Partnership Withholding Tax (Section 1446)/Partnership Withholding Tax Payment Voucher (Section 1446)
    18 809 Receipt for Payment of Taxes
    18 1040-C U. S. Departing Alien Income Tax Return
    18 3244 Payment Posting Voucher
    18 4907 TDA/Taxpayer Delinquent Account Assembly
    19 1041–ES Estimated Income Tax for Estates and Trusts (Fiduciaries Payment Voucher)
    19 8804, 8813 Annual Return for Partnership Withholding Tax (Section 1446)/Partnership Withholding Tax Payment Voucher (Section 1446)
    19 4868 Application for Automatic Extension of Time to File U.S. Individual Income Tax Return (Lockbox)
    20 1040-ES Estimated Tax for Individuals
    24 2424 Account Adjustment Voucher
    45 3245 Posting Voucher—Refund Cancellation or Repayment
    45 3753 Manual Refund Posting Voucher
    45 4466 Corporation Application for Quick Refund of Overpayment of Estimated Tax
    45 4694 Notice of Refund Repayment Check Not Accepted by Bank
    45 12857 Refund Transfer Posting Voucher
    45   Disbursing Center Refund Cancellation Lists
    48 3809 Miscellaneous Adjustment Voucher (used for non-revenue receipt credits)
    51 514–B

    3552
    Tax Transfer Schedule

    Prompt Assessment Billing Assembly
    58 3809 Miscellaneous Adjustment Voucher (used for non-revenue receipt credits)
    58 8758 Excess Collections File Addition
    61 1040-C U.S. Departing Alien Income Tax Return
    70 & 76 940–V Federal Unemployment Tax Payment Voucher
    70 & 76 940V–EZ Short Form Federal Unemployment Tax Payment Voucher (Historical Only)
    70 & 76 941–V Employers Quarterly Tax Payment Voucher
    70 & 76 943–V Employers Annual Payment Voucher for Agricultural Employees
    70 & 76 945–V Withheld Federal Income Tax Payment Voucher
    70 & 76 1040–V U. S. Individual Tax Payment Voucher
    70 & 76 2290–V Heavy Highway Vehicle Use Tax Payment Voucher
    87 2287(CG) Notice of Check Not Accepted by Bank
Format Codes
  1. The following format codes are valid for revenue receipt processing:

    Format Code Master File Designation Format Code Description
    023 BMF All BMF MFTs
    024 IMF MFTs 30, 31, 35, 55, or 65
    042 IMF IRAF MFT 29
    063 IMF Form 4868

Error Resolution System (ERS)

  1. The Error Resolution System will identify errors according to type and priority. The record heading will show the type of error, and this IRM will furnish the solution for the displays of the errors.

  2. Records will be placed into the Error Inventory or the Workable Suspense Inventory for correction. Once the Error Resolution Tax Examiner accesses the record and it is displayed on the screen, you must resolve the error by either:

    1. Fully correcting the error codes and invalid conditions; or

    2. Placing the record in suspense until additional information is received; or

    3. Rejecting the record from pipeline processing.

  3. Corrections will include correcting errors resulting from editing or transcription.

  4. This manual is your main source of information in correcting the record on the screen and the related document. You will also find procedures in the following IRM manuals:

    1. IRM 3.12.37IMF General Instructions, which contains general instructions for correcting Individual Master File (IMF) records on the Error Resolution System (ERS) screen, document control inventories and management reports;

    2. IRM 3.12.38, BMF General Instructions, which contains general instructions for correcting Business Master File (BMF) records on the Error Resolution System (ERS) screen, document control inventories, and management reports;

    3. IRM 3.11.10Revenue Receipts, which is supplemented with instructions pertaining to ERS processing; and

  5. The following additional manuals, or documents, may be used as resources:

    • IRM 3.24.10, Revenue Receipts

    • IRM 3.8.44, Campus Deposit Activity

    • IRM 3.8.45, Manual Deposit Process

    • IRM 3.5.10, Remittance Transaction Research (RTR) System

    • IRM 3.11.212, Applications for Extension of Time to File

    • IRM 2.3, IDRS Terminal Responses.

    • IRM 2.4, IDRS Terminal Input.

    • IRM 21.3.3, Incoming and Outgoing Correspondence/Letters

    • Document 6209, IRS Processing Codes and Information.

    • Document 7071, IMF Name Control Job Aid.

    • Document 7071-A, BMF Name Control Job Aid.

    • Document 7475, State Abbreviations, Major City Codes (MCC), and Address Abbreviations.

      Note:

      IRM 2.3 I and IRM 2.4 contain several IRM Sections of IDRS input and response command codes. Refer to the list of Part 2 IRMs at http://publish.no.irs.gov/pubsys/irm/indp02.htm.

  6. Throughout this IRM, forms may be referred to by numbers only. The titles of such forms may not be used. The chart below shows the form number, title, and use.

    Form Title Use
    Form 3465 Adjustment Request —to request transfer of credits to identify the reason for using Action Code.
    Form 3696 Correspondence Action Sheet —to issue correspondence.
    Form 4028 Service Center Control File Adjustment Record (SCCF Format Code 216) —to make manual adjustments to SCCF.
    Form 4028–A Service Center Control File (SCCF) Renumber Adjustment Record (Format Code 310) —to make manual adjustments to SCCF.
    Form 4227 Intra—SC Reject or Routing Slip To route documents to other areas. Form 4227 is used by all functions to route returns and other controlled documents between service center (i.e., campus) activities.
    Form 8161 ERS Return Charge-Out To charge out returns on the new suspense list, rejected records list and duplicate document register. Document Perfection Branch will also use a routing slip and history item.
    Form 10886 Reject Routing Slip To route documents between the IMF, BMF, Entity and Rejects Units, for the reason indicated on the form. This form is generic and could be used by any office for this purpose, is used by Tax Examiners of the Document Perfection Branch of the Cincinnati Service Center.

ERS Inventories

  1. ERS records are divided into three inventories.

    • The ERS Error Inventory contains records that do not pass all required checks from initial input. Records are accessed by block DLN and the documents are still in complete block while being worked. Each correction is validated and redisplayed immediately.

    • The ERS Workable Suspense Inventory contains records that have been suspended during processing and can now be corrected. Each record is accessed by inputting the complete 14-digit DLN, as the document has been pulled from the original block and is no longer identified with block processing.

    • The ERS Unworkable Suspense Inventory contains records that are being held in suspense, pending a reply to correspondence or the document has been routed elsewhere in the campus. These records are not included in the on-line file and cannot be corrected until they have been activated in overnight batch processing.

ERS Inventories

  1. ERS records are divided into three inventories.

    • The ERS Error Inventory contains records that do not pass all required checks from initial input. Records are accessed by block DLN and the documents are still in complete block while being worked. Each correction is validated and redisplayed immediately.

    • The ERS Workable Suspense Inventory contains records that have been suspended during processing and can now be corrected. Each record is accessed by inputting the complete 14-digit DLN, as the document has been pulled from the original block and is no longer identified with block processing.

    • The ERS Unworkable Suspense Inventory contains records that are being held in suspense, pending a reply to correspondence or the document has been routed elsewhere in the campus. These records are not included in the on-line file and cannot be corrected until they have been activated in overnight batch processing.

Types of Errors

  1. ERS will identify errors according to the type and priority. The record heading will show the type of error.

  2. The types of errors are:

    1. Action Code Error (Priority I)—an action code has been assigned to a document.

    2. Section Error (Priority II)—these errors can include several types, such as: edit; missing section; terminus error; and Distributed Input System (DIS) problem code.

    3. Field Validity Error (Priority III) —a field fails to meet the specific requirements for validity.

    4. Math/Consistency Error (Error Codes) (Priority IV)—a record is assigned an error code because of a math error or inconsistency between fields.

Status Codes

  1. Records for the documents in the Error Resolution System are controlled by status codes. The status is updated when the record is placed in a specific inventory. The following is a list and brief explanation of these status codes:

    Code Explanation
    Status 100 Error awaiting correction. Records are in the error inventory.
    Status 2XX Suspense record awaiting information. Records are in the unworkable suspense inventory.
    Status 3XX Suspense period expired—no response. Records are automatically placed in the workable suspense inventory by the computer.
    Status 4XX Record with information awaiting correction. Records are placed in the workable suspense inventory either automatically by the computer or manually by using Command Code ACTVT.
    Status 900 Record is in the unselected inventory.
  2. The final two positions of the status code will consist of the first two positions of the action code. This will put similar work together on the workable suspense inventory.

    Example:

    Status Code 321: "3" equals "Suspense period expired" ; and "21" equals No response to taxpayer correspondence.

  3. If a record has been selected to be held for Quality Review, the second and third positions will be "QA" . For example "1QA" , "3QA" , "4QA" .

  4. Records for which the suspense period has expired before being activated are automatically moved from status 2XX to status 3XX.

Command Codes (CCs) Overview

  1. A five character command code (CC) must be entered with every screen transmission. The CC will indicate what function is to be performed. Except for CRECT, the data accompanying the CC will be validity checked for format and content.

  2. The CCs needed for correcting ERS records in the Error and Workable Suspense Inventory are explained in the following IRMs:

    1. IRM 2.4, IDRS Terminal Input.

    2. IRM 2.3, IDRS Terminal Responses.

    3. IRM 3.12.37, Error Resolution---IMF General Instructions

    4. IRM 3.12.38, Error Resolution---BMF General Instructions

    Note:

    IRM 2.3 and IRM 2.4 contain several IRM Sections of IDRS input and response command codes. Refer to the list of Part 2 IRMs at http://publish.no.irs.gov/pubsys/irm/indp02.htm.

  3. There are five types of CCs used for correcting the error inventory and the workable suspense inventory. These codes are:

    1. Security Command Codes.

    2. ERS Command Codes.

    3. Research Command Codes.

    4. Reject/Suspense Command Codes.

    5. Inventory Control Command Codes.

  4. The IDRS and ERS command codes needed are briefly described in the tables provided below:

    Security Command Codes Definition
    SINON Use to sign on to the computer. SINON will be used by all computer users. The password must be entered but it does not appear on the screen.
    SINOF Use to sign off the computer. SINOF will be used by all computer users. SINOF must be keyed onto the screen when signing off. The response will be "Request Completed" .

    Note:

    SINOF must be used when leaving the computer or at the end of a shift. SINOF is valid at any time.

    ERS Command Codes Definition
    GTREC Use to access the first error record in an ERS error block, or to access a specific record in the Workable Suspense Inventory.
    CRECT Use to enter a correction. CRECT will be valid only after an error has been displayed in response to the GTREC command. The remittance field in a record is not correctable with CC CRECT.
    GTSEC is used to obtain the display of any data section within the record in progress. The response will be the display of all correctable fields of the requested section, including blank fields. No computer generated fields or error indicators will be shown. If no data is present in the specified section, the empty format of the requested section will be displayed.
    GTRECQ Use to recover and correct an ERS record that has been selected for next day correction review by Quality Review.
    GTRECW Use to recover an ERS data record that has already been worked. This command code can be used at any time on the same processing day. If an error is discovered on a subsequent day, the record must be corrected using Notice Review and Adjustment procedures.
    SSPND Use with an ERS action code to place a record into suspense status. SSPND is valid for error correction and suspense correction.
    Research Command Codes Definition
    ENMOD Use to research entity information.
    ENREQ Use to request either an INCHG (IMF) or BNCHG (BMF/EPMF) format for input of an entity change transaction. ENREQ is a generated screen display and it must be preceded by ENMOD.
    INOLE Use to access the most current entity data from the National Account Profile (NAP), which contains selected entity information for all Master File entity data (including SSA and Cross Reference Data) for any specific TIN.
    BMFOL Use to research posted and pending BMF information. BMFOL provides on-line research capability of nationwide entity and tax data information posted to the BMF. BMFOL can display entity, posted return, status history, vestigial (Retention Register), and adjustment data for a specific EIN. A definer code must be used.
    EMFOL Use to research posted and pending EPMF information. This file is updated weekly. The sponsor EIN must be input with a definer to use this command code. Use this CC to research information for MFT 76 (Form 5330) prior to being added to the BMF in January 2001. A definer code must be used.
    IMFOL Use to research posted and pending IMF information. IMFOL provides nationwide IMF entity and tax data information on-line for tax accounts that are in credit or debit status, contain freeze conditions or open IDRS control bases. It will also display a list of accounts moved to the Retention Register. Other accounts that are not on the Retention Register will be available on-line within 24 hours upon request. A definer code must be used.
    ACTON Use to establish control bases; to update or close control bases that are open; to correct name controls on dummy accounts; to append history items to modules on IDRS; and to generate TC 902s to secure tax modules and their related entity data from the Master File.
    • NAMES

    • NAMEI (IMF)

    • TPIIP (IMF)

    Use to research the national Name Search Facility database to query a national file of name and addresses at ECC-MTB, using a taxpayer name and address to locate an SSN. A search can be made on both the primary and secondary filer names.
    • NAMEE

    • NAMEB (BMF)

    Use to research the national Name Search Facility database to query a national file of name and addresses at ECC-MTB, using a taxpayer name and address to locate an EIN.
    FINDE Use to research the national Name Search Facility (NSF) at ECC-MTB for the business' name and address information, using the EIN.
    FINDS Use to research the national Name Search Facility (NSF) at ECC-MTB for the taxpayer's name and address information, using the SSN.
    TXMOD Use to access specific tax modules which contain pending and posted transactions; and to determine the status of an account.
    SUMRY Use to review pending transactions and currently active tax modules under a specific TIN.
    • BRTVU

    • ERTVU

    • RTVUE

    These CFOL CCs provide access to line items transcribed from BMF, EPMF, and IMF returns and related schedules. These CCs have a summary screen for each return and they require a definer code to access a particular screen.
    Reject/Suspense Command Codes Definition
    ACTVT Use to transfer an unworkable suspense record to the workable inventory.
    ERINV Use to research a DLN or TIN on ERS.
    FRM49 Use to input "fact of filing" when a return is withdrawn from normal processing, i.e., correspondence or management suspense. Also use to suppress an account (TC 59X and Closing Code XX).
    NWDLN Use to assign a renumbered DLN on an ERS record.
    RJECT Use to delete a record from ERS.
    Inventory Control Command Codes Definition
    ERVOL Use to obtain the actual count of records in the current Workable Inventory or the status of an error record.
    EREMP Use to add, delete, or change employee records on the ERS Employee Name and Organization File; or to designate a specific employee for Quality Review Analysis the following day. This CC is used more by management.
    ERUTL Use as a utility command to display several different areas within the ERS record for research purposes. Use to display: section problem indicators; error code and clear codes; section presence indicators; and selected header data. This CC is used more by management.

    Reminder:

    For proper input and responses to the above command codes, refer to IRM 2.3, IDRS Terminal Responses, and IRM 2.4, IDRS Terminal Input. IRM 2.3 and IRM 2.4 contain several IRM Sections of IDRS input and response command codes. Refer to the list of Part 2 IRMs at http://publish.no.irs.gov/pubsys/irm/indp02.htm. These IRMs are also available via SERP.

Action Codes (AC)

  1. The ERS Action Code (AC) indicates that specific information is missing or that the record is to be suspended or rejected from processing.

    1. An AC is displayed as a Priority I Error.

    2. See Exhibit 3.12.10-4 for a list of ACs, including workday suspense and the function they are used in.

  2. Document Perfection tax examiners will assign a three-digit code to numbered returns when they determine that the document, in its present form, is unprocessable. The AC assigned by Document Perfection will be transcribed into the record of the document.

  3. The AC will have sufficient detail to indicate if correspondence is to be sent to the taxpayer, if research is required, or if other action is required.

    1. Form 3696, Correspondence Action Sheet, will be attached when initiating correspondence by Document Perfection or whenever letters are not issued through IDRS.

    2. Form 4227, Intra-SC Reject or Routing Slip, or Form 10886, Reject or Routing Slip, will be attached for routing within the campus (in-house research). An explanation concerning the missing information must be attached to the document.

  4. The presence of a valid AC other than 001 or 999, will place the record in the suspense inventory, either workable or unworkable.

    Note:

    Form 8161, ERS Return Charge-Out, will be computer generated for all new suspense items.

  5. If the AC assigned by Document Perfection is invalid or incomplete, the record will be assigned to the error inventory for correction or deletion of the code.

  6. Only one AC may be assigned at a time to record. The priority of the ACs will be 310, 6XX, 4XX, 3XX, 2XX.

  7. An ERS Tax Examiner may enter an AC on a record, delete or correct an invalid code, or may overlay the present AC with another to resuspend or reject from ERS. This is done by entering a valid AC with CC SSPND, RJECT, or NWDLN.

  8. An ERS tax examiner entering a valid AC with CC SSPND will be clearing the record from the screen and placing the record in either workable or unworkable suspense.

  9. An ERS tax examiner entering a valid AC with CC RJECT will be rejecting the record from ERS. Generally SCCF will be automatically updated for the rejected records.

Clear Code "C" and "000"

  1. The letter "C" is used as a Clear Code on an error code where the error condition is such that the resolution does not require a change or correction to the record as displayed. The display will include a Clear Field labeled "CL" to indicate the possible need of a Clear Code. CC CRECT is used to enter the "C" .

  2. Error codes indicating the possible need of a Clear Code are cleared by either correcting the condition or entering a "C" to indicate no correction is needed.

  3. Clear Code "C" is also used for clearing the action code (AC) from the screen after corrections have been completed. With AC 410 and AC 700, the AC must be cleared initially so that other errors in the record can be resolved.

    Note:

    The presence of the "C" with a Priority I Error indicates that you have made the corrections to the AC and now wish to have other errors on the record displayed.

  4. CC SSPND will cause all "C" Clear Codes for error codes to be cleared.

  5. The program will erase all "C" Clear Codes for error codes and ACs for the new days error inventory and workable suspense inventory. Unfinished records from the previous day will contain none of the "C" Clear Codes that were assigned to a record that was not completely worked.

  6. Clear Code "C" will prevent any other corrections to the record to accompany Clear Code "C" . If a correction must be entered and transmitted, it must be done prior to entering and transmitting Clear Code "C" .

  7. The "000" is also used as a Clear Code when deleting action codes. It will only be used when the ACs are invalid or erroneous, and you have determined that there is no valid reason to suspend the record.

    Note:

    The "000" cannot be used in suspense correction.

Unprocessable ADP Documents

  1. When perfection of a record is not possible and it is necessary to correspond, perform in-house research, or refer the document to another area of the campus, the record will be suspended and the required action taken.

Suspending Unprocessable Records
  1. Suspend the unprocessable record by entering CC SSPND followed by the appropriate action code (AC). In cases where the AC cannot describe the required action, attach a note of explanation to the document.

  2. If the tax examiner will not be issuing a letter through IDRS, it will be necessary to attach a Form 3696, Correspondence Action Sheet, to issue the correspondence.

  3. A Form 8161, ERS Return Charge-Out, will be computer generated for all new suspense items. The charge-out will be used for pulling documents as well as routing and controlling documents while the record is being held in suspense, and for use in associating the document with the Workable Suspense Inventory when the record becomes workable.

    Note:

    The ISRP archive document should be used to record corrections and renumbering. This document then becomes the real document and will be sent to files for future research.

Workable Suspense Inventory
  1. When a record appears on the workable suspense inventory with the action code (AC) as its first priority, use the following steps:

    1. Tax examiners will add the information received to the record or follow IRM instructions for the "no reply" and clear the AC by entering the "C" in the Clear Code Field and transmitting.

    2. Once the AC is cleared, any validity, section or math/consistency errors will be displayed for correction.

    3. Records may have been unprocessable and again require suspension for additional information. A charge-out will not be generated for resuspended items. The charge-out should be notated in the appropriate block by entering the AC and date.

  2. ERS will automatically control most of the adjustments to the Service Center Control File (SCCF). When a manual adjustment is required, use one of the following:

    • Form 4028, Service Center Control File Adjustment Record; or,

    • Form 4028–A, Service Center Control File (SCCF) Renumber Adjustment Record.

    Note:

    Preparation of these forms is explained in IRM 3.12.37 (Error Resolution - IMF General Instructions) and IRM 3.12.38 (Error Resolution - BMF General Instructions).

  3. When perfection is not possible through IDRS research or contact with the preparer (per local campus procedures), the record may be rejected from ERS and action initiated to have the DLN voided. If remittance is involved, remittance may be transferred to the "Unidentified Remittance File" .

  4. Perfection may be possible but the record may require renumbering or need to be reinput because of non-correctable fields (DLN or remittance amount may need correcting). The record will require rejection. Reject the record by entering CC RJECT or CC NWDLN followed by the appropriate AC.

    1. To renumber, use CC NWDLN with AC 611.

    2. To reinput, use CC RJECT with AC 630.

    3. To void the DLN, use CC RJECT with AC 640.

  5. Form 8161 will be generated for all rejected records. The Form 8161 will remain in the SC file for future reference. If the DLN was transcribed wrong and is wrong on the screen, the DLN on the charge-out will be erroneous. The correct DLN must be notated on the charge-out for use in pulling the document. Inform your manager of the block involved and the physical location of the document.

Unworkable Suspense Inventory
  1. Records requiring correspondence research or routing to other campus functions are placed in Unworkable Suspense Inventory to await additional information.

Non-ADP Document

  1. A non-ADP document is a document being processed for a tax period that ended before the ADP (Automated Data Processing) system was in place for the particular document.

  2. For IMF documents the non-ADP tax period is prior to 196212.

    Exception:

    If the MFT is 29 or 55, the non-ADP tax period is prior to 197512.

  3. For BMF documents the non-ADP tax period is prior to 196112. See the following exceptions below:

    • If the MFT is 08, the non-ADP tax period is prior to 200412.

    • If the MFT is 13, the non-ADP tax period is prior to 198012.

    • If the MFT is 14, the non-ADP tax period is prior to 200612.

    • If the MFT is 16, the non-ADP period is prior to 199412.

    • If the MFT is 17, the non-ADP tax period is prior to 200512.

    • If the MFT is 40, the non-ADP tax period is prior to 200401.

    • If the MFT is 46 or 76, the non-ADP period is prior to 198412.

    • If the MFT is 49, the non-ADP tax period is prior to 200602.

    • If the MFT is 74, the non-ADP tax period is prior to 199101.

  4. When a document is for a non-ADP period, the record will be rejected from ERS and processed as Non Master File (NMF).

    1. For non-remittance NMF items, SSPND/RJECT 620.

    2. For the NMF item with payment, follow the instructions in IRM 3.12.37 (Error Resolution - IMF General Instructions) and IRM 3.12.38 (Error Resolution - BMF General Instructions).

General Correction Procedures

  1. Throughout the text of this IRM, procedures have been written to verify specific fields.

    1. When it is found that these fields have been edited or transcribed incorrectly, it is always necessary to correct the specific field(s) which are in error and to leave a working trail on the document when appropriate.

    2. For specific instructions of correction procedures, see the applicable IRM or Error Code.

  2. For subsequent payments, if tax liability cannot be verified via IDRS research, SSPND 351.

  3. For details on specific IDRS research procedures, see the applicable IRM and BMF/IMF Job Aids.

  4. Tax examiners (TEs) in ERS will research, using the following order of priority: pre-printed IRS vouchers, checks, any other attachments and/or other documentation.

Name Control/TIN Mismatch

  1. If the IMF/BMF Name Control underprint is XXXX, research using NAMES, NAMEI and/or TPIIP for IMF and NAMEE and NAMEB for BMF.

    Note:

    See IRM 3.8.45.4.13.1:(2) for information regarding use of Command code TPIIP.

  2. If a different TIN is not found on INOLE for an SSN/EIN, SSPND 320 for Entity. If "No Record Found" on INOLE for an SSN/EIN, SSPND 320 for Entity. If a different TIN is not found through research and one is not found on INOLE for an SSN/EIN, SSPND 320 for Entity.

    Note:

    A TC 000 is input by Entity for IMF to establish an account on the valid side. A TC 000 is also input by Entity on trusts that haven’t been activated (which haven’t been funded yet).

    1. If INOLE defaults to INOLEX, and Name Control matches, input TC 000 to establish account on the valid side. Leave a note on the RTR system when establishing a TC 000 on the valid side.

    2. If INOLE defaults to INOLEX, and Name Control does not match, input TC 000 to establish account on the invalid side.

      Note:

      When establishing TC 000 on the invalid, always use an asterisk (*) behind the SSN when accessing CC ENMOD. This will access the invalid side. Leave a note on the RTR system when establishing a TC 000 on the invalid side.

  3. If through research a different SSN is found, edit the TIN in the entity area. Circle out any incorrect information. If not found on BMF, SSPND 320.

    Note:

    An SSN on BMF indicates this TIN is for an estate (MFT 52) or gift tax (MFT 51) account. Look for SSN*V accounts.

  4. Occasionally, taxpayers may designate a specific TIN for a payment being made. This specific TIN may be different from the name on the check. Payment vouchers are sometimes prepared using the designated TIN and the check entity, which may cause a mismatch between the Name Control and TIN.

  5. In order to prevent erroneous refunds and to confirm proper application of payments, a review of the tax module should be made before correcting invalid Name Control/TIN mismatches.

  6. If another TIN is found, research IDRS to review the tax module. Research BMFOLT/IMFOLT for record of payments (if similar amounts posted accept).

    Example:

    Payments of the same dollar amounts posting (made more than once by the same taxpayer) could qualify as examples of "similar payments" .

    1. If none of the above apply, search for a new TIN, using NAMEE/NAMEB (for BMF) or NAMES/NAMEI/TPIIP (for IMF).

    2. If a new TIN is located, research INOLE for account and then research, using BMFOLT/IMFOLT for payment history.

    3. If correct TIN cannot be determined SSPND 320 to Entity.

    Note:

    The ISRP check copy or attachments that may be with the payment voucher can also be used in making a determination.

    Note:

    When making a determination (in cases involving "third-party" checks), use the information on pre-printed voucher before using the information contained on the "third-party" check(s).

    Caution:

    Before SSPND 320, make sure the MFT Doc Code and tax class match.

Extensions with Foreign Address, Out of Country, Living Abroad, or with Foreign Income Exclusion

  1. If an extension is filed with a foreign address or an indication that the taxpayer is out of the country, living abroad or qualifies for the foreign income exclusion, the extension should be forwarded to the Austin Campus.

    1. Suspend with AC 650.

    2. Transship the extension, per local campus procedures.

    Note:

    Taxpayers who qualify for "Taxpayer Abroad" may or may not indicate a foreign address.

  2. The following addresses are not considered as foreign and should be processed as domestic addresses:

    • American Samoa

    • Federated States of Micronesia

    • Guam

    • Marshall Islands

    • Northern Mariana Islands

    • Palau

    • Puerto Rico

    • Virgin Islands

  3. When transshipping extensions to another campus, do not send Letter 86C, Letter (Referring Taxpayer Inquiry/Forms to Another Office. Extensions are exempted from AC 61, which requires the 86C Letter.

  4. For further instructions regarding transshipping extensions, see IRM 3.11.212 (Returns and Documents Analysis - Applications for Extension of Time to File).

Installment Agreement User Fee (IAUF)

  1. Installment Agreement User Fees (IAUFs) are processed through the pipeline as revenue receipt data. The tax and fee payments will be separate transaction records.

    • The Primary Transaction Code (Field 01TC) will be 694.

    • The Secondary Transaction Code (01STC) will be 360.

    • Designated Payment Code 44 is for the OPA (On-Line Payment Agreement) Direct Debit Installment Agreement (DDIA) Origination Fee. The fee is $31.00.

    • Designated Payment Code 45 is for the OPA Non-Direct Debit Installment Agreement Origination Fee (Regular (new) Fee). The fee is $149.00

    • Designated Payment Code 46 is for the OPA Installment Agreement (IA) Reinstatement or Restructure Fee (fee intended for future use; amount is to be determined - displayed as "RESERVED" ).

    • Designated Payment Code 47 is the DPC for Installment Agreement Reduced Origination User Fee (Reduced for Low-Income Taxpayer)). The fee is $43.00 (fee remains unchanged; same fee amount as in 2016).

    • Designated Payment Code 48 is the DPC for Direct Debit Reduced Origination User Fee (Low-Income). The fee is $43.00 (fee remains unchanged; same fee amount as in 2016)).

    • Designated Payment Code 49 is the DPC for Direct Debit Origination User Fee. This fee is now $107.00 (it was $52.00 in 2016).

    • Designated Payment Code 50 is the DPC for Non-Direct Debit Installment Agreement Origination User Fee (IAUF)--Initial Origination Fee. The IAUF fee is $225.00 (it was $120.00 in 2016).

    • Designated Payment Code 51 is the DPC for Installment Agreement User Fee (Reinstatement or Restructure Fee). The fee is now $89.00 (it was $50.00 in 2016).

    • Designated Payment Code 52 is the DPC for the Installment Agreement (IA) Reinstatement or Restructure Reduced User Fee- (Low-Income). The fee is $43.00.

    MF Tax Class Doc Code Tax Period (01TXP) MFT (01MFT) Designated Payment Code (DPC)
    IMF 2 17
    19
    YYYY01 55
    • DPC 44 (NEW (2017)--OPA-DDIA fee) –the Primary/Secondary amounts should be $31.00

    • DPC 45 (NEW (2017)--OPA-Regular fee) –the Primary/Secondary amounts should be $149.00

    • DPC 46 (NEW (2017)--Restructure/Reinstatement IA Fee--OPA)–the Primary/Secondary amounts should be the same (future fee amount to be determined - "RESERVED" )

    • DPC 47 (Low-Income IA Fee) –the Primary/Secondary amounts should be $43.00 (same fee amount as for 2016))

    • DPC 48 (Direct Debit Reduced Origination User Fee) –the Primary/Secondary amounts should be $43.00 (same fee amount as for 2016)

    • DPC 49 (Direct Debit Origination User Fee) –the Primary/Secondary amounts should be $107.00 (was $52.00 in 2016)

    • DPC 50 (Regular IA Fee)–the Primary/Secondary amounts should be $225.00 (was $120.00 in 2016)

    • DPC 51 (Restructured/Reinstatement IA Fee)–the Primary/Secondary amounts should be $89.00 (was $50.00 in 2016)

    • DPC 52 (NEW (2017)--Restructured/Reinstatement IA Fee (Reduced User Fee)) –the Primary/Secondary amounts should be $43.00.

    BMF 3 17
    19
    YYYY12 13

    Reminder:

    DPCs for BMF are the same as for IMF, above.

  2. The IAUF data will be input from the source document (tax payment). The taxpayer’s payment will usually be split between the tax and fee transactions (split/multi blocks). A duplicate document may or may not be created to record the IUAF data. If the source document is used for both transactions, the volume on the ERS-1340 will be twice the volume of the documents present. Do not SSPND for missing unless the source document is not present.

    Example:

    Block 00219-000-056XX-X shows an error count of 2. There is only 1 document in the folder: Serial Number 00. Two records are in ERS; two records are on SCCF. The source document 00 was used to enter the data for the user fee document 01.

  3. The Primary and Secondary Transaction Amounts (Fields 01TA> and 01SA>) should contain the same amount: $31 or $43 or $89 or $107 or $149 or $225.

    Note:

    If there was a multiple/split payment, the payment may not equal the required fee: $31 or $43 or $89 or $107 or $149 or $225.

    Note:

    The Tertiary Transaction Code and Amount (Fields 01TTT and 01TT>) should be blank.

  4. If an entity correction is made on the source document record, make the same correction on the user fee record.

Lockbox Processing - Form 1041ES Only

  1. Form 1041ES payments often involve split payments. A single check with a listing attached will contain the taxpayer identification number, name, and payment amount.

  2. If entity problems exist for at least one of the TINs on the list and it cannot be resolved through research, the Lockbox Processing Guidelines (LPG) requires special processing. See IRM 3.12.10.3.7, Lockbox Unprocessables Reduction - Basic Manual IDRS Research for Payment Perfection (special Payment Perfection procedures).

  3. In order to expedite deposit and payment processing of Form 1041ES payments, the lockbox banks will contact the Input Correction Quality Review Unit at the Submission Processing Campus (SPC) to request research for the needed information. This includes calling the unit and faxing a copy of the check and the listing to the unit.

    Note:

    The LPG requires a four (4) hour turnaround for the request from the SPC.

  4. If the above action does not result in the ability to correctly process the payment, they will continue processing.

    If ... Then ...
    Unable to determine the name control (01NC), enter AAAA.
    Unable to determine the taxpayer identification number (01TIN), enter 11-1111111.
  5. These records will require additional research by the ERS examiner and must be referred to Entity if no record is found. (Error Code 004 should generate for "no account present" .)

  6. If Entity is unable to determine the correct name control and taxpayer identification number, the record should be sent to Unidentified.

    Note:

    Leave a note on the RTR system when sending the record to Unidentified Remittance File (URF).

The Remittance Transaction Research (RTR) System

  1. The Remittance Transaction Research (RTR) system is a researchable database that contains remittance processing data and images from ISRP and Lockbox Bank processing sites. Refer to IRM 3.5.10, Accounts Services---Remittance Transaction Research (RTR) System, for specific instructions on using the system.

  2. RTR provides 3 years of images online for immediate retrieval. Images more than 3 years old are stored offline. These can be retrieved through an online request, which is retrieved and made available by the next business day.

  3. Historical data and images in both the old RTR and InfoImage systems will be converted and made available. Historical data and images from the Lockbox Banks will not be made available. Requests for historical images from banks may still be necessary.

  4. RTR users can query the RTR database to access remittance transaction data and images, print reports, and add notes to transactions.

  5. A note must be added to the RTR System when a correction is made to the Name, TIN, Tax Period, Transaction Codes, Plan Number and/or anytime a correction is made to a payment.

    1. Notes are used to record changes or deletions made to either an individual record or a block of records prior to posting to Master File.

    2. Notes should contain enough information to allow users to track a payment record to the point at which it posts to a taxpayer's account.

    3. Also leave a note on the RTR system when sending the record to Unidentified Remittance File (URF).

    Reminder:

    Notes to the RTR System, when changes are made, are helpful when a working trail is left. The working trail can establish a correlation of taxpayers and eliminate unnecessary research already conducted or performed by previous tax examiners (whether those changes involved the Name Control, TIN, Tax Period. Transaction Code, Plan Number, and/or anytime a correction is made to a payment).

Renumber and Reinput of RTR Images
  1. The RTR system does not provide the electronic voucher. When a record needs to be renumbered or reinput, the RTR image may be printed to be used as the source document instead of preparing Form 3244 (Payment Posting Voucher). Form 8161, ERS Charge-Out, may also be used as the source document.

    Note:

    Coordination with your local Data Conversion Operations Departments may be necessary before forwarding the check image or Form 8161 for input.

  2. The RTR image may not contain all of the necessary information, such as secondary and tertiary transaction codes, to correctly process the renumbered or reinput payment.

  3. In order to properly code the RTR document or charge-out for reprocessing, you must review the GTSEC 01 screen display of the record. Edit the appropriate data onto the posting document. Circle out any incorrect data. Code and edit the document in brown or red.

Integrated Automation Technologies (IAT)
  1. IAT provides tools to IRS employees that simplify research, reduce keystrokes and increase the accuracy of regular work processes. When used with IRS systems, it eliminates repetitive typing and assists in making precise decisions. IAT tools improve efficiency, productivity and quality by performing some functions automatically. Through more complex programming, they are designed to reduce fallout to other areas.

  2. Managers will ensure employees understand that the use of IAT is mandatory and will verify that employees have access to all the tools needed for their duties. They will make sure that all employees receive training on the use of IAT.

    Note:

    IDRS will be used when IAT is unavailable.

  3. See the IAT web site at http://iat.web.irs.gov/jobaids/iat.asp for a complete list of available tools and User Guides. A few of the tools available are:

    • Address Change

    • Auto MFREQ

    • CC Prints

    • Credit Transfer

    • Manual Refund

    • Route It Out

♦Taxpayer Advocate Service (TAS)♦

  1. The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. TAS criteria include economic burden, systemic burden, best interest of the taxpayer, and public policy (as determined solely by the National Taxpayer Advocate (NTA)). TAS is responsible for assisting taxpayers who have unresolved problems with the IRS. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, if additional information is required.

  2. While the Internal Revenue Service (IRS) is continually working to serve customers in a quality manner, some taxpayers still have difficulty getting solutions to their problems or getting timely and appropriate responses to their inquiries. Per IRC 7803(c), Congress established the office of the National Taxpayer Advocate (NTA) and its functions within the IRS to assist these taxpayers. TAS has identified criteria that qualify taxpayers for TAS assistance. The Case Advocate will conduct an independent review of actions that have been taken or need to be taken to resolve the problems taxpayers are experiencing.

  3. Employees should not view TAS Case Criteria as a means of excluding taxpayers from TAS, but rather, as a guide to TAS case acceptance. The criteria under which TAS accepts a case should not govern whether a taxpayer is entitled to relief.

♦Referring Cases to TAS♦
  1. Refer taxpayers to the Taxpayer Advocate Service (TAS) (see IRM Part 13, Taxpayer Advocate Service) when the contact meets TAS criteria (see IRM 13.1.7, TAS Case Criteria) and you can’t resolve the taxpayer’s issue the same day. The definition of "same day" is within 24 hours. "Same day" cases include cases you can completely resolve in 24 hours, as well as cases in which you have taken steps within 24 hours to begin resolving the taxpayer's issue. Do not refer these cases to TAS unless they meet TAS criteria and the taxpayer asks to be transferred to TAS. Refer to IRM 13.1.7.4, Same Day Resolution by Operations. When referring cases to TAS, use Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), and forward it to TAS in accordance with your local procedures. Check the TAS box on AMS, if applicable.

    Note:

    It is important that all IRS employees handle potential TAS cases with the taxpayer's best interest in mind. Refer also to IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, for more information. Provide the taxpayer with the number for the NTA toll-free case intake line, 1-877-777-4778 or TTY/TDD 1-800-829-4059. The taxpayer should be advised that TAS is available if the taxpayer is not satisfied with the service he or she received.

  2. An IRS employee should make a referral to a TAS office if the employee receives a taxpayer contact, and cannot initiate action to resolve the inquiry or provide the relief requested. A taxpayer does not have to specifically request TAS assistance to be referred to TAS. IRS employees will advise taxpayers of the option to seek TAS assistance when appropriate. TAS will request documentation from the taxpayer if it is needed to support the requested relief, or required by the IRM.

  3. The following types of cases should NOT be referred to TAS:

    1. Cases where the taxpayer’s complaint or inquiry only questions the constitutionality of the tax system; or

    2. Cases where the focus of the taxpayer's inquiry is solely to employ frivolous tax strategies to avoid or delay filing or paying federal taxes.

  4. TAS Case Criteria - Any taxpayer contact that meets any of the criteria listed below should be forwarded to the local Taxpayer Advocate for special handling using a Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order). The following is a list of situations to be referred if any of the criteria apply:

    • The taxpayer is experiencing economic harm or is about to suffer economic harm.

    • The taxpayer is facing an immediate threat of adverse action.

    • The taxpayer will incur significant costs if relief is not granted (including fees for professional representation).

    • The taxpayer will suffer irreparable injury or long-term adverse impact if relief is not granted.

    • The taxpayer has experienced a delay of more than 30 days to resolve a tax account problem.

    • The taxpayer has not received a response or resolution to their problem or inquiry by the date promised.

    • A system or procedure has either failed to operate as intended, or failed to resolve the taxpayer’s problem or dispute within the IRS.

    • The manner in which the tax laws are being administered raises considerations of equity, or has impaired or will impair the taxpayer’s rights.

    • The NTA determines compelling public policy warrants assistance to an individual or group of taxpayers. The NTA has the sole authority for determining which issues are included in this criterion and will so designate by memo.

      Note:

      Case criteria are not meant to be all-inclusive. Evaluate each taxpayer situation based on the unique facts and circumstances of each case.

♦Taxpayer Advocate Case Procedures, National Service Level Agreement (SLA)♦
  1. The National Taxpayer Advocate has reached agreements with the Commissioners of the Wage and Investment (W&I) Division, Small Business and Self-Employed (SB/SE) Division, Tax Exempt and Government Entities (TE/GE), Criminal Investigation (CI), Appeals and Large Business and International (LB&I), that outline the procedures and responsibilities for the processing of Taxpayer Advocate Service (TAS) casework when either the statutory or delegated authority to complete case transactions rests outside of TAS. These agreements are known as Service Level Agreements (SLAs).

  2. The SLAs are located at http://tas.web.irs.gov/policy/sla/default.aspx.

Lockbox Unprocessables Reduction - Basic Manual IDRS Research for Payment Perfection (Special Payment Perfection Procedures)

  1. Throughout the text of this IRM, procedures have been written to verify specific fields.

    1. When it is found that these fields have been edited or transcribed incorrectly, it is always necessary to correct the specific fields which are in error and to leave a working trail on the document when appropriate.

    2. Use taxpayer intent when applying payments.

    3. For specific instructions of correction procedures, see the applicable IRM or Error Code.

  2. See also IRM 3.12.10.3.5.2Integrated Automation Technologies (IAT), for procedures for using the Integrated Automation Technologies (IAT) tool for payment perfection and IDRS research.

  3. The Integrated Automation Technologies (IAT) Tool for Payment Perfection (formerly known as the IDRS Decision Assisting Program (IDAP) Tool for Payment Perfection) should be utilized to perform IDRS research. This section provides general guidance for only a few basic scenarios relative to Payment Perfection IDRS research. Refer to these instructions in the absence of the IAT macro for payment research. Also, in this section are a few IDRS command codes that are required to be researched in order to apply a payment accurately. This is not an all inclusive list. It is intended only to provide a basic point to begin payment research. There will be situations when more extensive research may be required, for example, the procedures outlined in IRM 3.8.45.10.2 (entitled, "Analysis of PPU Presearch" ). Refer to ADP/IDRS handbooks, referenced IRMs and Job Aids for complete information. There is also much information on SERP: http://serp.enterprise.irs.gov/databases/irm-sup.dr/job_aid.dr/command-code.dr/idrs_command_codes_job_aid.htm. The job aids on this site are viewable and easily printed.

    Caution:

    If IAT comes up with a different MFT, use SUMRY to identify the earliest unexpired CSED for the MFT on RTR. See also instructions (provided in the table below) regarding applying the payment to the module with the earliest unexpired CSED balance due status.

    Scenario THEN IF IMF IF BMF
    IF Both IMF and BMF THEN THEN
    a. Payment Received with check only and the only identifying information is the name and address on the check. Research to whom the payment should be applied. Use: CC NAMEB and CC NAMEE for a BMF EIN. CC NAMEI and CC NAMES for an IMF SSN. See additional research methods in paragraph (4) below. If a TIN cannot be found, SSPND 351 to Rejects to route to the Unidentified Remittance File (URF). Determine where (tax-period and MFT) and how (transaction code) the payment should be applied. Use: CC SUMRY to display an index of all tax modules available for a SSN. If no modules exist on CC SUMRY, check CC IMFOLI. CC IMFOLT displays specific tax module amounts, dates including Collection Statute Expiration Date (CSED) and a listing of posted transactions. Apply to the earliest unexpired CSED date that is in a balance due STATUS that does not have a status code 10 or 12. If multiple tax periods have the same CSED date, apply to the earliest tax period. Determine where (tax-period and MFT) and how (transaction code) the payment should be applied. Use: CC SUMRY to display an index of all tax modules for an EIN. If no modules exist on CC SUMRY, check CC BMFOLI. CC BMFOLT displays specific tax module amounts, dates including CSED and a listing of posted transactions. Apply to the earliest unexpired CSED date that is in a balance due STATUS for the MFT on RTR. If multiple tax periods have the same CSED date, apply to the earliest tax period that is in a balance due STATUS.
    b. Payment received and the only information available is the TIN. Use CC ENMOD to determine necessary entity information. CC INOLE displays name line information available for any TIN. CC INOLEX displays (SSA) name controls, cross-reference, and merge transaction information. Follow the THEN procedures in scenario a. above. Follow the THEN procedures in scenario a. above.
    c. Payment received with TIN, tax period and name of taxpayer. If SSN, go to IF IMF column. If EIN, go to IF BMF column. Apply payment to the SSN, tax period and tax form as indicated. Refer to Document 6209 or IRM 3.8.45.2.1 for appropriate transaction code. Apply the payment to the EIN and tax period and form type designated. Research CC BMFOLI/CC BMFOLT for appropriate MFT, if necessary. Refer to Document 6209 or IRM 3.8.45.2.1 for appropriate transaction code.
    d. Receive a payment without tax period or name and research described in scenario b. indicates the account is in installment agreement status. Research CC SUMRY for the module in Status 60, 61, 63, 64 (Status 14 for Estate Installment Agreements) and apply the payment to the module with the earliest unexpired CSED. (Refer to IRM 3.8.45.10.2 for more detail.) If CC SUMRY indicates that the module with the earliest unexpired CSED has an assessed module balance of zero, post the payment to this module and the system will calculate accruals and roll any remaining balance to the subsequent modules in CSED order. If CC SUMRY indicates that the module with the earliest unexpired CSED has an assessed module balance of zero, post the payment to this module and the system will calculate accruals and roll any remaining balances to the subsequent modules in CSED order.
    e. Receive a payment for an EPMF return that requires a Plan Number. Then research CC EMFOLI for the Plan Number. If Entity or payment information is required, follow steps outlined in scenario a. and b. above.    
    f. Receive a payment and research indicates there is no balance due on IDRS or CFOL. Post payment to the current year due. Post the payment to the current year due. Post the payment to the current year due (Form 1120 or current quarter Form 941, as appropriate).
    g. A payment is accompanied by the second page of the tax return. Research IDRS to determine if the original return has posted (TC 150 for the tax period). The tax period is contained at the top or at the bottom of the tax return.
    • If the return has posted, input a TC 670 to post the payment.

    • If the return has not posted, input a TC 610 to post the payment.

    CC TXMOD and/or CC IMFOLT CC TXMOD and/or CC BMFOLT
  4. Always check cross-referenced TIN to ensure proper posting.

  5. See also IRM 3.12.10.3.7.2 entitled, "Lockbox Unprocessables - Reject Procedures" , for additional information.

  6. The IRMs for the above-mentioned IDRS Command Codes are as follows:

    Command Code IRM Reference (Screen Display)
    BMFOL IRM 2.3.59
    EMFOL IRM 2.3.64
    ENMOD IRM 2.3.15
    IMFOL IRM 2.3.51
    INOLE IRM 2.3.47
    NAMEE and NAMEB IRM 2.3.60
    SUMRY and TXMOD IRM 2.3.11
  7. See also IRM 3.12.10.3.7.2 entitled, "Lockbox Unprocessables - Reject Procedures" , for additional information.

Lockbox Unprocessables - Control of Source Documents
  1. For instructions regarding the disposition and retention of Lockbox Unprocessable source documents, refer to IRM 3.8.44.3.1, RPS Control of Source Document, in IRM 3.8.44, Campus Deposit Activity.

Lockbox Unprocessables - Reject Procedures
  1. Envelopes from unprocessable lockbox payments have been delivered to ERS clerical daily for use in payment research and may be used to locate an address for the taxpayer. If envelopes have been associated with payments sent to URF, send those envelopes to URF.

  2. When researching unprocessable payments where only a partial or mistyped information is included on a voucher or check, Internet research may be used in an attempt to locate taxpayers. Several sites (Google, SEC, ZABASearch, EDGAR, VIVISIMO and SWITCHBOARD) can be used to locate a phone number or address if one cannot be obtained through IDRS or Directory Assistance. Internet access may be provided to all employees or to specific delegated employees. Follow local procedures.

  3. Telephone contact with the taxpayer may also be used. Follow local procedures.

Lockbox Unprocessables - File Location Code Table
  1. The following table provides File Location Code information used to specify the Submission Processing Campus or Lockbox sites that process the Lockbox remittance documents.

    LOCATION CAMPUS CODE Lockbox Site CODE
    Austin SPC - JP Morgan Chase - Charlotte 18
    MMIA
    73 = Scan 75 = Non Scan "Overflow" 50 = Scan 53 = Non Scan

    Note:

    MMIA stands for "Manual Monitored Installment Agreements" .

    Cincinnati SPC - US Bank - Cincinnati 17 35 = Scan 31 = Non Scan
    Fresno SPC - Bank of America - Union City 89 68 = Scan 94 = Non Scan "Overflow" 15 = Scan 24 = Non Scan
    Fresno SPC - US Bank - Cincinnati 89 33 = Scan 77 = Non Scan" Overflow" 80 = Scan 90 = Non Scan
    Kansas City SPC -JP Morgan Chase-Louisville 09 36 = Scan 39 = Non Scan "Overflow " 40 = Scan 42 = Non Scan
    Kansas City SPC- Bank of America - Windsor 09 47 = Scan 48 = Non Scan" Overflow" 37 = Scan 44 = Non Scan
    Ogden SPC-Bank of America - Windsor 29 91 = Scan 92 =Non Scan
  2. For additional information regarding Lockbox processing, refer to IRM 3.0.230, General - Lockbox Processing Procedures.

Suspense/Rejects Conditions

  1. Returns and documents suspended from normal processing are Rejects. Work may be included in the suspense/rejects inventory for any of the following reasons:

    • Correspondence to obtain missing information or attachments

    • Numbered incorrectly

    • Needs review by another function

    • Needs additional research

    • Needs re-entry due to an incorrect Block Header or a program cut - off

    • Unprocessable

    • Missing return

    • Early filed returns

    • Nullified Unpostables

  2. Remittance information scanned or transcribed from the transaction documents (i.e., deposit tickets, debit vouchers, Lockbox records, MeF documents, etc.) failing to clear the Generalized Mainline Framework (GMF) validation runs, they fall out to the Error Resolution System (ERS) function for correction. At some point, these documents may require suspension (using Command Code SSPND, with the appropriate AC) from processing either for additional research, review, handling or processing by another function. Sometimes correspondence with the originator or preparer of the original document/transaction is required. The purpose of these suspense operations is to retrieve information to perfect these documents for GMF validation, subsequently posting to Master File.

  3. Following taxpayer intent and masterfile requirements, extensions that would require renumbering may be input directly by ERS to avoid transshipment of documents

Section 01—General Information

  1. The Revenue Receipts will be displayed with Section 01 only.

  2. Amount fields and computer generated (C/Gen) in Section 01 are not correctable. These fields will not be displayed in Section 01 on the GTSEC 01 screen display. These non correctable fields will be displayed in specific error code screen displays.

    Note:

    Non-correctable fields in the ERS Record Format (see IRM 3.12.10.4.1 below) will be identified by the presence of a carat (>) at the end of the alpha field designator (AFD).

  3. Instructions for Form 1040-ES and Form 1040-C are found in IRM 3.12.10.6.

Section 01 ERS Record Format

  1. Priority III Errors will display as Field Errors or validity checks.

  2. The AFD, field length (maximum length for variable fields) and the field title are shown below:

    Field Field Length Field Title
    01NC 4 Name Control/Check Digits
    >>>> 4 Name Control Underprint C/Gen (Non-Correctable)
    01TIN 9 Taxpayer Identification Number
    01TTI 1 TIN Type Indicator
    01TXP 6 Tax Period
    01MFT 2 MFT Code
    01PN 3 Plan Number/Report Number
    01TDT 8 Transaction Date
    01TC 3 Primary Transaction Code
    01TA> 13 Primary Transaction Amount C/Gen (Non-Correctable)
    01STC 3 Secondary Transaction Code
    01SA> 13 Secondary Transaction Amount C/Gen (Non-Correctable)
    01TTC 3 Tertiary Transaction Code
    01TT> 13 Tertiary Transaction Amount C/Gen (Non-Correctable)
    01SI 1 Spouse Indicator
    01BPI 1 Bypass Indicator
    01MSC 1 Multi-Split Remit Code
    01XTN 9 Cross Reference (X-ref) Taxpayer Identification Number
    01TTX 1 Cross Reference (X-ref) TIN Type Indicator
    01XMT 2 Cross Reference MFT Code
    01XPN 3 Cross Reference Plan Number/Report Number
    01XTP 6 Cross Reference Tax Period
    01DPC 2 Designated Payment Code
    01IDO 5 Originator (Requestor or Employee) SEID
    01IDA 5 Approving Official (Approver) SEID
    01BOD 1 Business Operating Division
    01RBI 1 Refund Bypass Indicator
    01RSN 14 Refund Schedule Number
    01RCI 1 Refund Correction Indicator
    01SRI 1 Split Refund Indicator
    01TID 14 Trace ID Number
    01TSN 6 Transaction Sequence Number
    01BH> 3 Block Header Indicator C/Gen (Non-Correctable)
    01DC> 2 Document Code C/Gen (Non-Correctable)
    01NAI> 1 Primary NAP Access Indicator C/Gen (Non-Correctable)
    01NRI> 1 Primary TIN NAP EIF Response Indicator C/Gen (Non-Correctable)

Field 01NC - Name Control/Check Digit

  1. This is a four position field that must be present.

  2. For BMF documents with an EIN, the Name Control is invalid if:

    1. the first position is not an alpha or numeric character;

    2. the second, third, or fourth position is not alpha, numeric, hyphen, ampersand or blank;

    3. there are intervening blanks between the characters.

  3. For IMF and BMF documents with SSN, the Name Control is invalid if:

    1. The first position is not alpha.

    2. The second, third, or fourth position is not alpha, hyphen, or blank.

    3. There are intervening blanks between the characters.

  4. The Check Digit is invalid if:

    1. The first two positions are not blank.

    2. The third and fourth positions are not alpha; or contains E, G, or M.

    3. The computer does not validate the mathematical test of the EIN.

  5. Correct Field 01NC using the following procedures:

    1. Verify and correct coding and transcription errors.

    2. If the Check Digits are incorrect, enter the Name Control. Refer to Document 7071 (Name Control Job Aid for Individual Master File (IMF) Taxpayers) for IMF or Document 7071-A (Name Control Job Aid for Use Outside the Entity Area) for Business Master File (BMF) taxpayers.

    3. If the error is not obvious, research via IDRS for a valid Name Control. If research indicates a cross reference (x-ref) TIN, research the x-reference TIN. If IDRS is not available SSPND 351 or follow local procedures.

    4. If the Name Control found agrees with the Name Control on the document, change the TIN in Field 01TIN. Refer to IRM 3.12.10.3.1 (Name Control/TIN Mismatch) for specific instructions.

      Note:

      If the Name Control found is the same as the cross reference (x-ref) TIN's Name Control, accept the cross reference (x-ref) TIN's Name Control and change the TIN in Field 01TIN. Leave a note on the RTR system or the (paper) document, whichever is applicable.

    5. If data is not available or you are not able to make a determination, refer the document to Entity. SSPND 320.

      Caution:

      Before SSPND 320, make sure the MFT Doc Code and tax class match.

    6. When the document is returned from Entity, and the EIN has been changed, correct Field 01TIN. If Check Digits are in Field 01NC, enter the Name Control. Leave a note on the RTR system or the (paper) document, whichever is applicable.

    Note:

    For Form 4868 (Application for Automatic Extension of Time to File U.S. Individual Income Tax Return), IRM 3.12.10.4.3 (4) c and d.

Field 01TIN - Taxpayer Identification Number

  1. This is a nine position field that must be present.

  2. BMF documents may contain either an SSN or EIN.

    • MFTs 51 and 52 must always have an SSN (SSN V Account).

      Note:

      The SSNV is used to identify the TIN of a Business Master File (BMF) entity posting to the BMF with a Social Security Number (SSN) as its TIN. If given an SSN by adding the "V" to the end (i.e., XXX-SS-XXXXV) it will pull up the BMF account associated with that MFT.

    • MFT 13, 17, 58, 63, 76, or 78 with a TIN–Type Indicator "0" will have an SSN. The TIN–Type Indicator "0" must be edited following the TIN/SSN.

    • All other BMF MFTs will contain an EIN.

  3. This field is invalid if:

    • It is not all numeric.

    • It contains all zeros (0) or all nines (9).

    • It is not in the valid range for an EIN, SSN, ITIN, or IRS temporary assigned SSN.

  4. Correct Field 01TIN using the following procedures:

    1. Compare Field 01TIN with the document or archive record. Correct coding and transcription errors.

      If ... Then ...
      Field 01TIN contains an EIN, the first two digits must be other than: 00, 07–09, 17–19, 28–29, 49, or 89.
      Field 01TIN contains an SSN, the valid ranges for the first three digits are 001–899.
      Field 01TIN contains an ITIN, the valid ranges for the first 3 digits are 900-999; and the 4th and 5th digits must be 50 through 65, 70 through 88; 90 through 92; or, 94 through 99.
      Field 01TIN contains an IRS temporary assigned SSN (900–999), the 4th and 5th digits must contain a valid campus file location code. The valid file location codes are 07, 08, 09, 17, 18, 19, 28, 29, 49, 66, and 89.
    2. If the MFT is 13, 17, 58, 76, or 78 and the TIN is an SSN, the TIN–Type Indicator can be either "0" (zero) or "2" . (See also instructions for correcting Field 01TTI (TIN Type Indicator) and Field 01TTX (Cross Reference (X-ref) TIN Type Indicator) in IRM 3.12.10.4.4 and IRM 3.12.10.4.19, respectively.)

    3. If you receive an IMF extension without an SSN, research for a valid TIN. If one is found, enter the TIN in Field 01TIN. If one is not found, correspond with the taxpayer. SSPND 211. Use Letter 296C (Extension of Time to File (IMF/BMF) Incomplete for Processing). When the reply is received, correct the document and the screen.

      Note:

      If changing the TIN leave a note with the corrected TIN on the RTR system.

      Note:

      Austin campus only. If the extension request is on a listing instead of Form 4868, you must photocopy the listing and completely obliterate the other taxpayer data on the copy. The copy will be held in correspondence suspense. Correspondence should be sent to the address of the practitioner who submitted the list.

    4. For lockbox unprocessable payments, see IRM 3.12.10.3.7.

      Note:

      If changing the TIN leave a note with the corrected TIN on the RTR system.

    5. If you receive an IMF extension indicating a Form W-7 was submitted (ITIN applied for) or Form W-7 is attached, search for a valid TIN.

      If ... Then ...
      found, enter the TIN in Field 01TIN.
      the TIN is not found and the Form 4868 contains a payment, SSPND 320 to Entity to request an Internal Revenue Service Number (IRSN) to process the payment. Note: See (5)b. below for disposition of the Form W-7.
      If ... And ... Then ...
      the TIN is not found and the Form 4868 does not contain a payment, the extension is NOT approved,
      1. ERS will SSPND 640.

      2. Rejects will use RJECT 640 to void the extension for destruction.

      the TIN is not found and the Form 4868 does not contain a payment, the extension IS approved,
      1. ERS will SSPND 640.

      2. Rejects will use RJECT 640 to void the extension. The Form 4868 should be returned to taxpayer. Include a note (Form 6401 may be used) instructing the taxpayer to attach a copy of the extension request to the Individual Tax Return when it is filed.

        Note:

        Taxpayers have the option of having correspondence concerning Form 4868 sent to an agent acting for them. Correspondence should be mailed to the name and address indicated on the Form 4868. If multiple forms are being sent to the same address (the same preparer is listed for several different taxpayers), they may be mailed in the same envelope. In the note, indicate the extension is approved to 10/15/2017 (list the current year) unless box 9 is checked, extension is approved to 12/15/2017 (list the current year).

    6. Sometimes taxpayers will file a Form 1041-ES with an SSN, or a Form 1040-ES with an EIN. These are usually for deceased taxpayers. If either of the conditions exist, research for the correct TIN. If found, enter in Field 01TIN and leave a working trail. If not found, SSPND 320.

      Caution:

      Before SSPND 320, make sure the MFT Doc Code and tax class match.

    7. If Field 01TIN is correct as transcribed, and none of the above conditions exists, search the document for another (presumed valid) TIN. If another TIN is found, follow instructions in IRM 3.12.10.3.1. If another TIN is not found, research. If IDRS is not available SSPND 351 or follow local procedures.

    8. If no TIN, multiple TINs, or a determination cannot be made, refer the document to Entity SSPND 320.

      Caution:

      Before SSPND 320, make sure the MFT Doc Code and tax class match.

    Note:

    If changing the TIN leave a note with the corrected TIN on the RTR system.

  5. For Rejects/Suspense Correction:

    1. If an extension, after the suspense period has expired, search for a valid TIN.

      If ... Then ...
      found, enter the TIN in Field 01TIN.
      no reply, undeliverable, or the address is missing, give the extension to your manager for preparation for destruction.
      If ... And ... Then ...
      the TIN is not found and the Form 4868 does not contain a payment, the extension is NOT approved, RJECT 640 to void the extension for destruction.
      the TIN is not found and the Form 4868 does not contain a payment, the extension IS approved, RJECT 640 to void the extension. The Form 4868 should be returned to taxpayer. Include a note (Form 6401 may be used) instructing the taxpayer to attach a copy of the extension request to the Individual Tax Return when it is filed.

      Note:

      Taxpayers have the option of having correspondence concerning Form 4868 sent to an agent acting for them. Correspondence should be mailed to the name and address indicated on the Form 4868. If multiple forms are being sent to the same address (the same preparer is listed for several different taxpayers), they may be mailed in the same envelope. In the note, indicate the extension is approved to 10/15/2017 (list the current year) unless box 9 is checked, extension is approved to 12/15/2017 (list the current year).

    2. When the document is returned from Entity, and the TIN has been changed, correct Field 01TIN. If Check Digits are in Field 01NC, enter the Name Control.

      Note:

      If changing the TIN leave a note with the corrected TIN on the RTR system, if Entity has not left a note.

      Note:

      If Form W-7 is attached, annotate the Form W-7 with the IRSN. Forward the Form W-7, all attachments, and a photocopy of the extension to the AUSPC ITIN Unit at the following address:
      IRS – AUSPC ITIN Unit
      Austin, TX 73301–0057

Field 01TTI - TIN Type Indicator

  1. Verify and correct coding and transcription errors.

  2. The TIN Type Indicator is a one-digit position field. Valid entries are "0" (a zero (IMF)) or "2" (BMF).

  3. BMF documents may contain either an SSN or EIN.

    • The TIN Type Indicator for MFTs 51 and 52 must always be "0" (zero).

    • The TIN Type Indicator for MFT 13, 17, 58, 63, 76, or 78 can be either "0" or"2" .

    • The TIN Type Indicator for all other BMF MFTs will contain "2" .

  4. Also refer to procedures in IRM 3.12.10.4.3 for correcting Field 01TIN (Taxpayer Identification Number), above.

  5. Compare Field 01TIN with the document or archive record to determine whether the TIN is an EIN or an SSN.

    If ... Then ...
    Field 01TIN contains an EIN, the first two digits must be other than: 00, 07–09, 17–19, 28–29, 49, or 89.
    Field 01TIN contains an SSN, the valid ranges for the first three digits are 001–899.
    Field 01TIN contains an ITIN, the valid ranges for the first 3 digits are 900-999; and the 4th and 5th digits must be 50 through 65; 70 through 88; 90 through 92; or, 94 through 99.
    Field 01TIN contains an IRS temporary assigned SSN (900–999), the 4th and 5th digits must contain a valid campus file location code. The valid file location codes are 07, 08, 09, 17, 18, 19, 28, 29, 49, 66, and 89.
  6. If the entry in Field 01TIN contains an EIN, but the TIN Type is determined to be an SSN, correct Field 01TTI by changing the "2" to "0" (zero).

  7. If the entry in Field 01TIN contains an SSN, but the TIN Type is determined to be an EIN, correct Field 01TTI by changing the "0" (zero) to "2" .

Field 01TXP - Tax Period

  1. This is a six position field that must be present.

    1. Field 01TXP must be all numeric.

    2. The Tax Period must be in a YYYYMM format. The first four positions represent the year (YYYY). The last two positions represent the month (MM) in which the taxable year ended.

    3. The month in the Tax Period cannot be less than 01 or greater than 12.

      Exception:

      MFT 52 (Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return) is valid with a tax period of 000000.

    4. For BMF documents, the Tax Period cannot be earlier than 196112, or later than the current year and month plus one year. See the exceptions in the chart below.

      For MFT the Tax Period cannot be
      04 later than 199412.
      08 earlier than 200412.
      13 earlier than 198012.
      16 earlier than 199412.
      40 earlier than 200401.
      43 earlier than 201512
      46 earlier than 198412.
      49 earlier than 200602.
      75 earlier than 201201.
      84 earlier than 200712.
      85 earlier than 200902.
      86 earlier than 200812.
    5. For IMF documents (MFT 30), the Tax Period cannot be earlier than 196212 or later than the current year and month plus one year.

      Exception:

      For MFT 29, the Tax Period cannot be earlier than 197512, or later than the current year and month plus one year.

      Exception:

      For MFT 35, the Tax Period cannot be earlier than 201412 or later than the current month plus one year.

      Exception:

      For MFT 55, the Tax Period cannot be earlier than 197512 or later than the current month plus one year.

      Exception:

      For MFT 65, the Tax Period cannot be earlier than 201412 or later than the current month plus one year.

  2. Correct Field 01TXP using the following procedures:

    1. Compare the Tax Period on the document or archive record with Field 01TXP. Verify and correct coding and transcription errors.

    2. If the Tax Period is more than one year in the future (for an annual return) OR one quarter in the future (for a quarterly return), research BMFOL/IMFOL looking for a valid Tax period. If none is found, post to the current tax period for the MFT you are working. If there is no tax liability, then you post to the current tax period you are working. Accept future tax periods; no early files.

    3. If you cannot resolve the tax period, then SSPND 351 for further research.

    4. Suspend the document as non-ADP using AC 620 if the Tax Period is prior to the earliest date acceptable for the MFT being processed. For further information on non-ADP tax returns, see IRM 3.12.10.2.10, Unprocessable ADP Documents.

    5. If a different Tax Period is determined from the documents or IDRS, research to be sure it is for the same taxpayer as on the document. If it is determined to be the same taxpayer, overlay the Field 01TXP with the correct information.

      Note:

      Leave a note of the corrected Tax Period on the RTR system.

  3. See also IRM 3.12.10.3.7 for procedures for using the Integrated Automation Technologies (IAT) Tool for Payment Perfection and IDRS research, including Command Code SUMRY.

    Reminder:

    Lockbox payments - When tax period is 201X13 payment plans will dummy use IAT tool.

  4. See also IRM 3.12.10.5.9.1, Integrated Automation Technologies (IAT), for procedures for using the Integrated Automation Technologies (IAT) tool for payment perfection and IDRS research.

Reject/Suspense Correction
  1. If you cannot determine the correct Tax Period, and the document was prepared by IRS, SSPND 343 (Ogden)/630 (Cincinnati) for further research or for contact with originator for information needed to correct the transaction/document(s). Correct all errors.

  2. If you cannot determine the correct information through research, and the document was NOT prepared by IRS, SSPND with AC 211 for correspondence with the taxpayer (or document originator) for information needed to correct the transaction/document(s). Correct all errors.

Field 01MFT - Master File Tax Account (MFT) Code

  1. This is a two position field that must be present.

    1. Field 01MFT must be numeric.

    2. Field 01MFT is preprinted or manually entered during the preparation of the document.

  2. Correct Field 01MFT using the following procedures:

    1. Compare Field 01MFT with the document. Correct any coding or transcription errors.

    2. If the MFT Code is not present, determine the correct MFT code using Exhibit 3.12.10-1.

    3. If the type of form cannot be determined, research via IDRS for the filing requirements. If IDRS is not available SSPND 351 or follow local procedures.

    4. If the document is for IMF, the MFT Code must be 29, 30, 31, 35, 55, or 65.

    5. If the document is for BMF, the MFT Code must be 01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12, 13, 14, 15, 16, 17, 33*, 34, 36, 37, 40, 43, 44, 46, 49, 50, 51, 52, 58, 60, 61, 62, 63, 64, 67, 74, 75, 76, 77, 78, 84, 85, 86, or 99.

      Exception:

      As of January 1, 2011, ISRP will no longer enter MFT 33 (Form 990-C).

    6. When the correct MFT Code is found, enter the MFT Code in Field 01MFT.

Field 01PN - Plan Number/Report Number

  1. The Plan Number is a three-digit number assigned by the employer/sponsor for each plan. The Plan Number is only valid with MFTs 74 and 76.

    1. The Plan Number must be present if the MFT code is 74, 75, or 76.

    2. The Plan Number must be numeric.

  2. The Report Number is a three-digit number used to identify each Form 8038 (Tax Exempt/Private Activity Bonds) Series and Form 8328 Bond Issuances. The Report Number is only valid with MFT 46, 84, 85, and 86.

    1. The Report Number must be present if the MFT is 46, 84, 85, or 86.

    2. The Report Number must be numeric.

  3. If the MFT in Field 01MFT is not 46, 74, 75, 76, 84, 85, or 86, delete the entry in Field 01PN.

  4. For MFT 74 or For MFT 75, CP 213 (I) or (N) notice or Pre Paid Payments and CP 283 Notice Payment Voucher, when a payment is received and the Plan Number is not in the valid range of 001-999 or is not identified on the payment voucher, correct Field 01PN, using the following procedures:

    1. If a valid Plan Number is not present, research via IDRS using CCs IMFOLI or IMFOLT for a TC 971 AC 291/292 or an indicator showing a CP 213 notice was generated; or CC BMFOLI for the Plan Number. Use INOLEP also.

      Note:

      The valid range for a Plan Number is 001-999. NEVER use Plan Number 000.

    2. If a valid Plan Number is found, correct Field 01PN, Plan Number.

      Note:

      Leave a note of the corrected Plan Number on the RTR system.

    3. If the Plan Number is not found or cannot be determined, SSPND 320 to Entity.

      Note:

      If the payment was processed outside of the Ogden Campus, contact the Entity function at (801) 620–3237 or (801) 620–3234.

  5. For MFT 76, correct Field 01PN, using the following procedures:

    1. Compare Field 01PN with the document. Correct any coding and transcription errors.

      Note:

      The Plan Number is a 3-digit number edited in or near the MFT block code on the document, and, according to ISRP instructions contained in IRM 3.24.10 (ISRP System - Revenue Receipts), it is a MUST ENTER field if the MFT code is 46, 74, 75, 76, 84, 85, or 86.

    2. The valid range for a Plan Number is 001–999.

    3. If a valid number is not present, research via IDRS, using CCs INOLEP, IMFOLI or IMFOLE for the Plan Number.

      Note:

      If Field 01TIN contains a SSN, use Definer "V" when researching.

      Caution:

      If there are multiple plans, use CC BMFOLI when researching to determine where to apply the payment.

    4. If a different Plan Number is found, research the number to be sure it is for the same taxpayer as on the document. If it is determined to be the same taxpayer, overlay the Field 01PN with the correct information.

      Note:

      Leave a note of the corrected Plan Number on the RTR system.

    5. If the Plan Number is not found, SSPND 320 to Entity.

      Note:

      If the payment was processed outside of the Ogden Campus, contact the Entity function at (801) 620–3237 or (801) 620–3234.

    6. If there are multiple Plan Numbers, circle all but one. Use the Plan Number that matches the name line.

    7. If the Plan Number cannot be determined by Entity, enter "000" .

  6. For MFT 46, MFT 84, MFT 85, or MFT 86, correct Field 01PN using the following procedures:

    1. Compare Field 01PN with the document. Correct any coding and transcription errors.

      Note:

      The Plan Number is a 3-digit number edited in or near the MFT code block on the document, and, according to ISRP instructions contained in IRM 3.24.10 (ISRP System - Revenue Receipts), it is a MUST ENTER field if the MFT code is 46, 74, 75, 76, 84, 85, or 86.

    2. The valid range is:

      Form Range
      Reserved 000
      8038 100–199
      8038–G 300-399
      8038–GC 500-599
      8038–T 700-799
      8328 900-999
      8038-B 100-499 (MFT 85)
      8038-TC 100-499 (MFT 86)
      8038-CP 800-899; 200-299; 400-499
      8703 100-999 (MFT 84)
      8955-SSA 001-999 (MFT 75)
    3. If a valid number is not present, research for the Report Number. The Report Number can be determined by the form number the filer is required to file.

    4. Research BMFOLI using tax period in Box 6 ("Date of Issue" )Form 8038-T, and, if no prior return posted with the same tax period in the valid range, edit a report number of 700. If BMFOLI indicates a return has been filed for the same period with a report number of 700, edit a report number of 701. (For any additional returns received for the same tax period, edit the return with the next available valid number.)

      Note:

      For all Amended Form 8038-T, edit Report Number 799; or Form 3244 (no return) without a valid Report Number, edit Report Number 799.

Field 01TDT - Transaction Date

  1. This is an eight position field that must be present.

    1. Field 01TDT must be numeric.

    2. The Transaction Date is entered in YYYYMMDD format. The first two digits must be 19 or 20 (century). The second two digits must be 00–99 (year). The fifth and six digits must be 01–12 (month). The seventh and eight digits must be 01–31 (day).

    3. For IMF documents, if the MFT is 30, 31, or 55, the Transaction Date must be 19620101 or later. If the MFT is 29, the Transaction Date must be 19760101 or later.

    4. For BMF documents, the Transaction Date must be 19610101 or later. See the exceptions in the chart below.

      For MFT the Transaction Date must be
      07, 19880101 or later
      15, 19910101 or later
      16, 19940101 or later
      77 and 78, 19870101 or later
  2. Correct Field 01TDT using the following procedures:

    1. Compare the Transaction Date on the document with Field 01TDT. Correct any coding and transcription errors.

    2. If transcribed as shown on the document and the MFT is 15 and the Transaction Date is 19901231 or earlier, enter the Transaction Date as 19910101.

    3. If the MFT is other than 15, and the document contains an invalid Transaction Date, or no Transaction Date, determine the original DLN Julian date and enter the date in Field 01TDT.

      Exception:

      If there is a notation on the document not to change or alter, contact the originator. Use local campus procedures and follow the instructions given. SSPND 410.

  3. IMPORTANT: If a Form 4868 (Application for Extension of Time to File) has no transaction date, see IRM 3.11.212.6 and IRM 3.12.212.6 to determine the correct date. (Also see Error Code 107 instructions under IRM 3.12.10.5.9.)

Field 01TC - Primary Transaction Code

  1. This field is a three position field that must be present.

    1. The valid Transaction Codes for Field 01TC are:

      400 640 661 680 695 722 762 822 850
      610 641 662 681 700 730 790 824 851
      611 642 670 682 701 731 792 830 852
      612 650 671 690 702 732 800 832 890
      620 651 672 691 710 740 802 840 892
      621 652 678 692 720 742 820 841  
      622 660 679 694 721 760 821 843  
    2. The following codes are invalid:

      for IMF, MFTs 30, 31, and 55: 620, 621, 622, 650, 651, 652, 678, 679, 790 and 792.
      for IMF IRAF, MFT 29: 610, 611, 612, 620, 621, 622, 650, 651, 652, 660, 661, 662, 678, 679, 690, 691, 692, 701, 710, 712, 800, 802, 821, 824, 830, 832, 851, 890 and 892.
      for BMF: 890 and 892.
  2. Correction Field 01TC using the following procedures:

    1. Compare the Transaction Code on the document with Field 01TC. Correct any coding and transcription errors.

    2. If 01TC was transcribed correctly, determine the correct Transaction Code. See Exhibit 3.12.10-2 Enter the code in Field 01TC.

    3. If the correct code cannot be determined, SSPND 343 (Ogden)/630 (Cincinnati) for research or for contact with the originator for information needed to correct the transaction/document. Correct all errors.

    Note:

    If error is the result of misblocked records, contact your manager.

Field 01TA> - Primary Transaction Amount

  1. This is a thirteen position field that must be present.

    1. This field is non-correctable.

    2. This field must be numeric.

  2. Correct Field 01TA> using the following procedures:

    1. Compare the data on the document to Field 01TA>.

    2. If the Primary Transaction Amount was transcribed incorrectly, SSPND 630 to reinput the document.

Field 01STC - Secondary Transaction Code

  1. This is a three position field that may be present.

    1. Field 01STC must be numeric.

    2. For IMF, the valid debit codes are 170, 200, 270, 280, 360, and 772. The valid credit code is 770.

    3. For BMF, the valid debit codes are 170, 180, 270, 280, 360, and 772. The valid credit code is TC 770.

    4. For IMF and BMF, TCs 460, 472 and 570 are valid as a debit or credit.

      Note:

      When Field 01STC contains a "460" , an extension has been filed.

      Exception:

      A TC 460 is NOT valid for use with either MFT 35 or MFT 65 (Individual Shared Responsibility Payments).

    5. For IMF with MFT 29, the valid debit codes are 200, 270, 280, 360, and 772. The valid credit code is TC 770.

  2. Correct Field 01STC using the following procedures:

    1. Compare the data on the document with Field 01STC. Correct any transcription errors.

    2. If 01STC is correct as transcribed, determine the correct Secondary Transaction Code. See also Exhibit 3.12.10-2, Valid Transaction Code—Document Code Table. Enter the code in Field 01STC.

    3. If it can be determined that a Secondary Transaction Code should not be entered, delete the information in Field 01STC.

    4. If the correct code cannot be determined, SSPND 343 (Ogden)/630 (Cincinnati) for contact with the originator for information needed to correct the transaction/document. Correct all errors.

    5. A note must be added to the RTR system when a correction is made. Refer to IRM 3.12.10.3.5, The Remittance Transaction Research (RTR) System.

      Note:

      If the block is misbatched, contact your manager.

    Note:

    If block is misbatched, contact your manager.

Field 01SA> - Secondary Transaction Amount

  1. This is a thirteen position field that must be present if the Secondary Transaction Code is present.

    1. This field is non-correctable.

    2. This field must be numeric.

  2. Correct Field 01SA> using the following procedures:

    1. Compare the data on the document to Field 01SA>.

    2. If the Secondary Transaction Amount was transcribed incorrectly, or if it should be blank, SSPND 630 to reinput the document.

Field 01TTC - Tertiary (Third) Transaction Code

  1. This is a three position field that may be blank.

    1. Field 01TTC must be numeric.

    2. The valid Transaction Codes for Field 01TTC are:

      610 641 662 681 700 731 800 832
      611 642 670 682 701 732 802 850
      612 650 671 690 702 742 820 851
      620 651 672 691 710 760 821 852
      621 652 678 692 720 762 822 890
      622 660 679 694 722 790 824 892
      640 661 680 695 730 792 830  
    3. Tertiary Transaction Codes are not valid for IMF MFT 29 records.

    4. The following codes are invalid:

      for IMF 620, 621, 622, 650, 651, 652, 678, 679, 790 and 792.
      for BMF 890 and 892.
  2. Correct Field 01TTC using the following procedures:

    1. Compare Field 01TTC with the input document. Correct any transcription errors.

    2. If 01TTC was transcribed correctly, determine the correct Tertiary Transaction Code. Exhibit 3.12.10-2 Enter the code in Field 01TTC.

    3. If it can be determined that a Tertiary Transaction Code should not be entered, blank field 01TTC.

    4. If the correct code cannot be determined, SSPND 343 (Ogden)/630 (Cincinnati) either for further research or for contact with the originator for information needed to correct the transaction/document. Correct all errors.

    Note:

    If block is misbatched, contact your manager.

  3. For Reject/Suspense Correction:

    1. If the correct Tertiary Transaction code cannot be determined, SSPND 343 for further research or for contact with the originator for the information needed to correct the document. Correct all errors.

Field 01TT> - Tertiary (Third) Transaction Amount

  1. This is a thirteen position field that must be present if the Tertiary Transaction Code is present.

    1. This field is non-correctable.

    2. This field must be numeric.

  2. Correct Field 01TT> using the following procedures:

    1. Compare the data on the document to Field 01TT>.

    2. If the Tertiary Transaction Amount was transcribed incorrectly, or if it should be blank, SSPND 630 to reinput the document.

  3. For Rejects/Suspense Correction: Tertiary Transaction Amounts are not valid for IMF MFT 29 records. If a Tertiary Transaction Amount is present, SSPND 343 for further research or for contact with the originator for information needed to correct the document. Correct all errors.

Field 01SI - Spouse Indicator

  1. This is a one position field that may be present.

    1. The valid entries are blank, zero (0), one (1), and two (2).

    2. This field indicates Individual Retirement Account (IRA) possession on a jointly filed Form 1040, (IMF Doc Code 24).

    3. This field is valid for IMF documents only.

  2. Correct Field 01SI using the following procedures:

    1. Compare the document with Field 01SI on the screen. Correct any coding and transcription errors.

    2. The valid ranges are:

      Spouse Indicator Indicator Description
      0 Default; non joint IRA (systemically generated when blank).
      1 Primary taxpayer (i.e., primary spouse in a joint return) has an IRA.
      2 Secondary taxpayer (i.e., secondary spouse in a joint return) has an IRA.
      Blank None of the above conditions exist.

Field 01BPI - Bypass Indicator

  1. This is a one position field that may be present.

    1. The valid entries are blank, zero (0), and one (1).

    2. The use of this indicator is limited to:
      For IMF, Primary and Tertiary Transaction Codes 660, 670, and 760.
      For BMF, Primary and Tertiary Transaction Codes 650, 660, 670 and 760.

  2. Correct Field 01BPI using the following procedures:

    1. Compare the document with Field 01BPI. Correct any coding and transcription errors.

    2. The valid ranges are 0, 1, or blank:

      Indicator Ranges Indicator Descriptions
      0 Do not bypass UPC 305/198 check.
      1 Bypass UPC 305/198 check.
      Blank Not Present
    3. If Field 01BPI should not be present, delete the information in that field.

Field 01MSC - Multiple Split Remittance Indicator

  1. This is a one position field that may be present.

    1. Field 01MSC is a one position field.

    2. The valid entries are blank, "M" , and "S" .

  2. Correct Field 01MSC using the following procedures:

    1. Compare the document with Field 01MSC. Correct any coding and transcription errors.

    2. The valid ranges are S, M, or blank:

      • "S" - split payments.

      • "M" - multiple payments.

      • Blank - not present.

    3. If you cannot determine the correct code, delete the information in this field.

Field 01XTN - Cross Reference Taxpayer Identification Number

  1. This is a nine position field that may be present.

    1. Field 01XTN must be numeric.

    2. BMF documents may contain either an EIN or SSN.

    3. MFTs 51 and 52 must always have an SSN "V" Account.

    4. MFT 13, 17, 58, 63, 76, or 78 may have an EIN or SSN

    5. All other BMF MFTs will contain an EIN.

  2. Correct Field 01XTN using the following procedures:

    1. Compare Field 01XTN with the document. Correct any transcription errors.

    2. If Field 01XTN was transcribed correctly and is still invalid, delete the data from Field 01XTN.

      Note:

      If Field 01XTN is deleted, you must delete all cross reference information (Fields 01XMT and 01XTP).

Field 01TTX - Cross Reference (X-ref) TIN Type Indicator

  1. Verify and correct coding and transcription errors.

  2. The Cross Reference (x-ref) TIN Type Indicator is a one-digit position field. Valid entries are "0" (zero (IMF)) or "2" (BMF).

  3. BMF documents may contain either an SSN or EIN.

    • The x-ref TIN Type Indicator for MFTs 51 and 52 must always be "0" (zero).

    • The x-ref TIN Type Indicator for MFT 13, 17, 58, 63, 76 or 78, the X-ref TIN–Type Indicator must be either "0" or "2" .

    • The x-ref TIN Type Indicator for all other BMF MFTs must be "2" .

  4. Compare Field 01XTN with the document or archive record to determine whether the x-ref TIN is an EIN or an SSN.

    If ... Then ...
    Field 01XTN contains an EIN, the first two digits must be other than: 00, 07–09, 17–19, 28–29, 49, or 89.
    Field 01XTN contains an SSN, the valid ranges for the first three digits are 001–899.
    Field 01XTN contains an ITIN, the valid ranges for the first 3 digits are 900-999; and the 4th and 5th digits must be 50 through 65; 70 through 88; 90 through 92; or, 94 through 99.
    Field 01XTN contains an IRS temporary assigned SSN (900–999), the 4th and 5th digits must contain a valid campus file location code. The valid file location codes are 07, 08, 09, 17, 18, 19, 28, 29, 49, 66, and 89.
  5. If entry in Field 01XTN contains an EIN, but the X-ref TIN Type contains a "0" (zero), correct Field 01TTX by changing the "0" to "2" .

  6. If entry in Field 01XTN contains an SSN, but the x-ref TIN Type contains a "2" , correct Field 01TTX by changing the "2" to "0" (zero).

Field 01XMT - Cross Reference MFT

  1. This is a two digit field which may be present. Field 01XMT must be numeric.

  2. Correct Field 01XMT using the following procedures:

    1. Compare Field 01XMT with the document. Correct any coding and transcription errors.

      If the document is for ... Then the X-reference MFT must be ...
      IMF 29, 30, 31, 35, 55, or 65.
      BMF 01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12, 13, 14, 15, 16, 17, 33, 34, 36, 37, 40, 43, 44, 46, 49, 50, 51, 52, 55, 58, 60, 61, 62, 63, 64, 67, 74, 75, 76, 77, 78, 84, 85, 86, or 99.
    2. If Field 01XMT is correct as transcribed and still invalid, delete the data in Field 01XMT.

      Note:

      If Field 01XMT is deleted, you must delete all cross reference information (Fields 01XTN and 01XTP).

Field 01XPN - Cross Reference Plan Number/Report Number

  1. This is a three position field that may be present.

    1. Field 01XPN must be numeric.

    2. Field 01XPN must contain 000 unless Field 01XMT is 46, 74, 75, 76, 84, 85, or 86.

  2. Correct Field 01XPN using the following procedures:

    1. Compare Field 01XPN with the document. Correct any transcription errors.

    2. If Field 01XPN is correct as transcribed and is still invalid, delete the data in Field 01XPN. Enter "000" in Field 01XPN unless Field 01XMT is 46, 74, 75, 76, 84, 85, or 86.

Field 01XTP - Cross Reference Tax Period

  1. This is a six position field that may be present.

    1. Field 01XTP must be numeric.

    2. Field 01XTP is entered in a YYYYMM format. The first four positions represent the year and the last two positions represent the month in which the taxable period ended.

    3. Field 01XTP must not be prior to 196112 or greater than the current year and month plus one year.

    4. The Month in Field 01XTP must not be less than "01" or greater than "12" .

  2. Correct Field 01XTP using the following procedures:

    1. Compare Field 01XTP with the data on the document. Correct any transcription errors.

    2. If Field 01XTP is correct as transcribed and is still invalid, delete the data in 01XTP.

      Note:

      If Field 01XTP is deleted, you must delete all cross reference information (Fields 01XTN and 01XMT).

Field 01DPC - Designated Payment Code (DPC)

  1. This is a two position numeric field that may be present.

    1. Field 01DPC must be numeric. No blanks or spaces are accepted when this field goes to error.

    2. The valid DPCs are 00 through 24, 26, 29, 31, 33 through 36, 43 through 45, 47 through 53, 55 through 59, and 99.

    3. If Field 01DPC is 12, Transaction Code must be 640.

    4. If Field 01DPC is 13, Field 01MFT must be 30 and Field 01TXP must not be earlier than 199312 or later than 199411.

    5. If Field 01DPC is 26, Field 01MFT must be 31, Transaction Date must be greater than August 16, 2010, and Transaction Code must be 670, 680 or 690.

    6. If Field 01DPC is 29, Field 01MFT must be 13 or 55, and Transaction Code must be 640 or 670.

    7. If Field 01DPC is 31, Field 01MFT must be 31.

    8. If Field 01DPC is 36, Field 01MFT must be either IMF MFT 35 or IMF MFT 65, the Transaction Code must be either 640 or 670 or 680 or 690 or 694, and the Tax Period cannot be earlier than 201412. See the table below for processing exceptions for MFT 35 and MFT 65 transactions.

      Caution:

      Designated Payment Code (DPC) 36 must be used ONLY with IMF MFT 35 and IMF MFT 65 (ACA Provision 5000A SRP Voluntary Payment (also known as "Individual Shared Responsibility Payment" )). See also procedures contained in the table under (3), below.

      Reminder:

      Transaction codes other than the 6XX series TCs listed above may be used with either MFT 35 or MFT 65, but, will NOT be accepted for use with DPC 36. Please refer to the table under (3), below, providing the specific procedures used for correcting MFT 35 and MFT 65 transactions.

    9. If Field 01DPC is 43, Field 01MFT must be BMF MFT 43, the Transaction Code must be 640, and the Tax Period cannot be earlier than 201512.

      Caution:

      Designated Payment Code (DPC) 43 must be used ONLY with BMF MFT 43 (ACA Provision 4980H ESRP Voluntary Payment (also known as "Employers Shared Responsibility Payment" )). Transaction codes other than TC-640 and Designated Payment Codes other than DPC 43 may be used with the MFT 43. Please refer to the table under (3), below.

    10. NEW----Designated Payment Code 44 is for the OPA (On-Line Payment Agreement) Direct Debit Installment Agreement (DDIA) Origination Fee. If Field 01DPC is 44, Field 01MFT must be 55, the Primary Transaction Code must be 640, and the Tax Period cannot be earlier than 201612.

    11. NEW----Designated Payment Code 45 is for the OPA Non-Direct Debit Installment Agreement Origination Fee (Regular (new) Fee). If Field 01DPC is 45, Field 01MFT must be 55, the Primary Transaction Code must be 640, and the Tax Period cannot be earlier than 201612.

    12. NEW----Designated Payment Code 46 is for the OPA Installment Agreement (IA) Reinstatement or Restructure Fee (fee intended for future use; amount to be determined). If Field 01DPC is 46, Field 01MFT must be 55, the Primary Transaction Code must be 640, and the Tax Period cannot be earlier than 201612.

      Exception:

      The programming for DPC 46, as of this text revision, was not completed. No fee amount was assigned or determined for this DPC, so officially it is NOT available for (Revenue Receipts) use as a valid DPC.

    13. NEW----Designated Payment Code 52 is the DPC for the Installment Agreement (IA) Reinstatement or Restructure Reduced User Fee- (Low-Income). If Field 01DPC is 52, Field 01MFT must 55, the Primary Transaction Code must be 640, and the Tax Period cannot be earlier than 201612.

  2. Correct Field 01DPC using the following procedures:

    1. Compare the data on the document to 01DPC on the screen. Correct any transcription errors.

    2. For Form 3244 and Form 4907, the DPC is edited in the box to the right of or circled below the preprinted "670" .

    3. If the document is Form 3244 (Payment Posting Voucher) or Form 4907 (TDA/Taxpayer Delinquent Account) and Field 01DPC was transcribed correctly but is invalid, overlay Field 01DPC with "00" . Otherwise, overlay with "05" .

      Caution:

      Please refer (also) to procedures provided in the table under (3), below, for specific correction handling of (unique) MFTs.

  3. The following table describes unique DPC relationships requiring special handling. These Master File Tax Account (MFT) codes may require unique conditions to pass validation.

    If ... And ... Then ...
    If the Designated Payment Code in Field 01DPC is NOT listed as a "valid" option in the list of "valid DPCs" for Revenue Receipts (as displayed in (1)(b), above,   The Field 01DPC will set to “error”.
    • To correct:

      1. Compare the data on the document to 01DPC on the screen.

      2. Correct any transcription errors.

    Caution:

    Use no DPCs listed on the table as “systemically applied”.

    If the Designated Payment Code in Field 01DPC is NOT listed as a "valid" option in the list of "valid DPCs" for Revenue Receipts (as displayed in (1)(b), above, You cannot determine an appropriate DPC from the list of DPC’s in the table Overlay Field 01DPC EITHER with 00 (Designated payment indicator is not present on posting voucher) OR99 (Miscellaneous payment other than above).
    If Field 01DPC is "12" (Cash Bond Credit) the Transaction Code (TC) is NOT 640 (Advance Payment) Field 01DPC will set to “error”.
    • To correct:

      1. Compare the data on the document to 01DPC on the screen.

      2. Correct any transcription errors.

    Reminder:

    The program requires that a Transaction Code (TC) 640 must be present with DPC 12 ALWAYS.

    If Field 01DPC is "13" (Payment in Response to reminder notice, OBRA 1993) any of the following criteria are NOT met:
    • MFT is 30, AND/OR

    • Tax Period is NOT"199312" through "199411"

    Field 01DPC will “error”
    • To correct:

      1. Compare the data on the document to Field 01DPC and Field 01TXP on the screen.

      2. Correct any transcription errors.

      3. If, after comparing Field 01DPC and Field 01TXP on the screen with the document(s), it is determined the entries were transcribed correctly, but, the tax period is invalid, overlay Field 01DPC EITHER with “00” (Designated payment indicator is not present on posting voucher) OR “99” (Miscellaneous payment other than above).

    Reminder:

    If DPC is 13, the MFT must be “30”.

    If Field 01DPC is "26" (Court Ordered Criminal Restitution Payments) Any of the following conditions are NOT met:
    • MFT must be 13, OR MFT must be 55, AND

    • Transaction Code is TC640 (Advance Payment) OR TC670 (Subsequent Payment)

    Field 01DPC will set to "error"
    • To correct:

      1. Compare the data on the document to Field 01DPC on the screen.

      2. Correct any transcription errors.

      3. If, after comparing the screen with the document(s), it is determined the entries were transcribed correctly, but, (a) Field 01MFT is NOT 13 or 55, OR, (b) the transaction codes (TCs) are other than TC 640 or TC 670, overlay the screen entry in Field 01DPC with 99.

    Caution:

    All of the conditions listed in the AND column must be met for Field 01DPC (containing a DPC 29) to pass validation. According to the program, DPC 29 is valid for use ONLY with MFT 13 or MFT 55.

    If Field 01DPC is "31" (Exclude Payment from Systemic Cross-Reference Process to Allow Treatment of Each Spouse Differently on a Joint Return) Field 01MFT is NOT "31" Field 01DPC will set to "error" .
    • To correct:

      1. Compare the data on the document to Field 01DPC on the screen.

      2. Correct any transcription errors.

      3. If, after comparing the entries, it is determined the entries in Field 01DPC and/or Field 01MFT were transcribed correctly, but either field does not contain 31, overlay the screen entry in Field 01DPC with 99.

    Note:

    DPC 31 is valid for use ONLY with MFT 31.

    If Field 01DPC is "36" (ACA Provision 5000A SRP Voluntary Payment (also known as "Individual Shared Responsibility Payment" )(Affordable Care Act)) Any of the following conditions are NOT met:
    • MFT must be 35, OR

    • MFT must be 65, AND

    • Transaction Code must be EITHER TC 640 or TC 670 or TC 680 or TC 690 or TC 694

    • If all of these conditions in the "AND" column are met, the transaction will pass validation and will post to the taxpayer’s account.

    • Otherwise, Field 01DPC will set to "error"

    Note:

    DPC 36 Is valid for use ONLY with MFT 35 or MFT 65. Although other transaction codes are valid for use with MFT 35 and/or MFT 65, they are not valid for use with the DPC 36

    .
    If Field 01DPC is "36" Field 01MFT is NOT MFT 35 or MFT 65 Field 01DPC will set to "error" .
    • To correct:

      1. Compare the data on the document to Field 01DPC on the screen’

      2. Correct any transcription errors.

      3. If, after comparing the screen and the document, it is determined the entries on the screen were transcribed correctly, but the MFT on the document is other than MFT 35 or MFT 65, determine whether another DPC is appropriate. (see "Reminder" note below).

      4. Overlay Field 01DPC with the appropriate DPC. (See also "Caution" note below.)

    Reminder:

    DPC 36 is valid for use with no MFTs other than MFT 35 and MFT 65.

    Caution:

    Only DPCs 03 or 09 or 10 or 14 or 24 or 33 or 34 or 35 or 36 or 99 or 00 are valid for use with MFT 35 or MFT 65.

    If Field 01DPC is "36" the MFT is MFT 35 or MFT 65, BUT, the Transaction Code (TC) is OTHER THAN TC 640 or TC 670 or TC 680 or TC 690 or TC 694 The DPC 36 cannot be use with transaction codes OTHER THAN TC 640, TC 670, TC 680, TC 690, or TC 694
    • To Correct:

      1. Compare the data on the document to Field 01DPC and the transaction code on the screen.

      2. Correct any transaction errors.

      3. If, after comparing the screen and the document, it is determined the entries on the screen were transcribed correctly, and the MFT on the document is other than MFT 35 or MFT 65, determine whether another DPC is appropriate. (see "Reminder" below).

      4. Overlay Field 01DPC with the appropriate DPC.

    Reminder:

    DPC 36 can be used ONLY with MFT 35 or MFT 65.

    Exception:

    Also, only DPCs 03 or 09 or 10 or 14 or 24 or 33 or 34 or 35 or 36 or 99 or 00 are valid for use with MFT 35 or MFT 65.

    Caution:

    NEVER use Enforcement Code DPCs with MFT 35 or MFT 65. Enforcement Code DPCs (i.e., DPC 05 through 07, 16, 18 through 23, 30 and 32 (also referred to as "liens" or "levies" ) are prohibited by law for use with Shared Responsibility Payments (SRPs) and are NOT valid for use with MFT 35 and/or MFT 65.

    If Field 01DPC is blank the MFT is MFT 35 or MFT 65, AND, the Transaction Code (TC) is TC 640 or TC 670 or TC 680 or TC 690 or TC 694 Enter 36 into Field 01DPC.
    If Field 01DPC is blank the MFT is MFT 35 or MFT 65, BUT, the Transaction Code (TC) is OTHER THAN TC 640 or TC 670 or TC 680 or TC 690 or TC 694 The DPC 36 cannot be used with transaction codes OTHER THAN TC 640, TC 670, TC 680, TC 690, or TC 694
    • To Correct:

      1. Compare the data on the document to Field 01DPC and the transaction code on the screen.

      2. Correct any transaction errors.

      3. If, after comparing the screen and the document, it is determined the entries on the screen were transcribed correctly, and the MFT on the document is other than MFT 35 or MFT 65, determine whether another DPC is appropriate. (see "Reminder" below).

      4. Overlay Field 01DPC with the appropriate DPC.

    Reminder:

    DPC 36 can be used ONLY with MFT 35 or MFT 65.

    Exception:

    Only DPCs 03 or 09 or 10 or 14 or 24 or 33 or 34 or 35 or 36 or 99 or 00 are valid for use with MFT 35 or MFT 65.

    Caution:

    NEVER use Enforcement Code DPCs with MFT 35 or MFT 65. Enforcement Code DPCs (i.e., DPC 05 through 07, 16, 18 through 23, 30 and 32 (also referred to as "liens" or "levies" ) are prohibited by law for use with Shared Responsibility Payments (SRPs) and are NOT valid for use with MFT 35 and/or MFT 65.

    If Field 01DPC is "43" (ACA Provision 4980H ESRP Voluntary Payment)(also known as "Employers Shared Responsibility Payment (Affordable Care Act))" Any of the following conditions are NOT met:
    • MFT must be 43, AND

    • Transaction Code must be TC 640

    • If these conditions in the "AND" column are met, the transaction will pass validation and will post to the taxpayer’s account.

    • Otherwise, Field 01DPC will set to "error"

    Reminder:

    DPC 43 Is valid for use ONLY with MFT 43. Although other transaction codes are valid for use with MFT 43, they are not valid for use with the DPC 43.

    If Field 01DPC is "43" Field 01MFT is NOT MFT 43 Field 01DPC will set to "error" .
    • To correct:

      1. Compare the data on the document to Field 01DPC on the screen’

      2. Correct any transcription errors.

      3. If, after comparing the screen and the document, it is determined the entries on the screen were transcribed correctly, but the MFT on the document is other than MFT 43, determine whether another DPC is appropriate. (see the DPCs in the Table below).

      4. Overlay Field 01DPC with the appropriate DPC from the DPC table below.

      5. If you cannot determine an appropriate DPC from the list of DPCs in the table, overlay Field 01DPC EITHER with “00” (Designated payment indicator is not present on posting voucher) OR “99” (Miscellaneous payment other than above).

    Reminder:

    DPC 43 is valid for use with no MFTs other than MFT 43.

    If Field 01DPC is "43" The transaction code is other than TC 640 Field 01DPC will set to "error" .
    • To correct:

      1. Compare the data on the document to the data on the screen.

      2. Correct any transcription errors.

      3. If after comparing the screen and the document(s), it is determined the entries on the screen were transcribed correctly, determine whether any other DPC in the table is appropriate for use with this MFT/transaction.

      4. If no other DPC is determined appropriate, overlay Field 01DPC with "99" or "00" .

    If Field 01DPC is "43" The MFT is other than MFT 43 Field 01DPC will set to "error" .
    • To correct:

      1. Compare the data on the document to the data on the screen.

      2. Correct any transcription errors.

      3. If after comparing the screen and the document(s), it is determined the entries on the screen were transcribed correctly, determine whether any other DPC in the table is appropriate for use with this MFT/transaction.

      4. If no other DPC is determined appropriate, overlay Field 01DPC with "99" or "00" .

    If Field 01DPC is blank Field 01MFT is MFT 43 and the Transaction Code is a TC-640 Enter "43" into Field 01DPC.
  4. The following DPCs are valid for revenue receipt processing:

    DPC MEANING
    00 Designated payment indicator is not present on posting voucher.
    01 Payment is to be applied first to the non-trust fund portion of the tax.
    02 Payment is to be applied first to the trust fund portion of the tax.
    03 Bankruptcy, undesignated payment.
    04 Levied on state income tax refund (State Income Tax Levy Program (SITLP)) (prior to 07/22/1998).
    05 Notice of levy. (Other Levy Proceeds) used only for levy proceeds received from a third party in response to a Notice of Levy and does not include payments from the taxpayer as a result of a levy.
    06 Seizure and sale.
    07 Payment received expressly for full or partial payoff of the Notice of Federal tax lien.
    08 Suits (Non-Bankruptcy).
    09 Offer in compromise.
    10 Installment agreement (Manually Monitored Installment Agreements).
    11 Bankruptcy, designated to trust fund.
    12 Cash bond credit (allowed with TC 640 only)
    13 Payment in response to reminder notice, OBRA 1993 (Revenue Reconciliation Act of 1993 (OBRA))

    Note:

    "OBRA" is the acronym for "Omnibus Budget Reconciliation Act of 1993" . (Valid only with MFT 30 for tax periods 199312 through 199411).

    14 Authorization given by taxpayer to apply payment ("CSED expired, taxpayer authorized payment" ).

    Note:

    "CSED" is "Collection Statute Expiration Date."

    15 Payments caused by Form 8519.
    16 Federal EFT (Electronic Funds Transfer) levy payment.
    17 Federal EFT payroll deduction installment agreement payment.
    18 Federal Payment Levy Program (FPLP) payment for the Primary TIN. Payments are received electronically from Financial Management Service (FMS).

    Note:

    The name, "Financial Management Service (FMS) " was changed to Bureau of Fiscal Services (BFS)

    19 Federal Payment Levy Program (FPLP) payment for the Secondary TIN. Payments are received electronically from FMS.

    Note:

    The name, "Financial Management Service (FMS) " was changed to "Bureau of Fiscal Services (BFS)"

    20 State Income Tax Levy Program (SITLP) receipt - systemically applied
    21 State Income Tax Levy Program (SITLP) receipt (used exclusively for manually applied payments).
    22 Alaska Permanent Fund Dividend Levy Program (AKPFD) receipt - systemically applied
    23 Alaska Permanent Fund Dividend Levy Program (AKPFD) receipt (used exclusively for manually applied payments).
    24 Payment received with an amended return.
    26 Court Ordered Criminal Restitution Payments - Used to access and track restitution ordered payable to the IRS in a criminal case.
    29 Return Preparer Penalties - Used as a mechanism for measuring the volume of payments received by the Return Preparer Office as opposed to subsequent collection and communication actions.
    31 Exclude payment from systemic cross-reference processing to allow treatment of each spouse differently on a joint return.
    33 Offer in Compromise $186.00 application fee
    34 Offer in Compromise 20% lump sum/initial periodic payment.
    35 Offer in Compromise subsequent payments made during the offer investigation.
    36 ACA Provision 5000A SRP voluntary payment (IMF MFT 35 and IMF MFT 65 only) (also referred to as "Individual Shared Responsibility Payment" (Affordable Care Act (ACA)

    Note:

    Only DPCs 03 or 09 or 10 or 14 or 24 or 33 or 34 or 35 or 36 or 99 or 00 are valid for use with MFT 35 or MFT 65.

    43 ACA Provision 4980H ESRP Voluntary Payment (BMF MFT 43 only) (also known as "Employers Shared Responsibility Payment" (Affordable Care Act (ACA))
    44 OPA (On-Line Payment Agreement) Direct Debit Installment Agreement (DDIA) Origination Fee (IMF MFT 55)
    45 OPA Non-Direct Debit Installment Agreement Origination Fee (Regular (new) Fee) (IMF MFT 55)
    46 OPA Installment Agreement (IA) Reinstatement or Restructure Fee (fee intended for future use; amount to be determined) (IMF MFT 55) - RESERVED.
    47 Installment Agreement Reduced Origination User Fee (Reduced for Low Income Taxpayer).
    48 Direct Debit Reduced Origination User Fee (Reduced for Low Income Taxpayer).
    49 Direct Debit Installment Agreement (DDIA) Origination User Fee.
    50 Installment Agreement Origination User Fee (IAUF).
    51 Installment Agreement Restructured User Fee (IAUF), reinstated.
    52 Installment Agreement (IA) Reinstatement or Restructure Reduced User Fee- (Low-Income) (IMF MFT 55).
    53 Discharges
    55 Subordinations
    56 Withdrawals
    57 Judicial (JUD) Foreclosures and Non-Judicial (NONJUD) Foreclosures

    Note:

    Clarification provided at reviewer’s request: "JUD" is "Judicial" ; "NONJUD" is "Non-judicial" .

    58 Redemptions; Release of Right of Redemptions
    59 706 Liens; Decedent Estate Proof of Claim (POC)
    99 Miscellaneous payment other than above

Field 01IDO - Originator (Requestor or Employee) SEID

  1. This is a five-position alpha-numeric field.

  2. This field cannot be all blank nor contain blanks (if the Transaction Code is TC 840 (Manual Refund)).

  3. This field cannot contain all zeroes.

  4. IMPORTANT: This field cannot be blank if there is a TC 840 transaction on either of the following forms: Form 3753 (Manual Refund Posting Voucher), Form 12857 (Refund Transfer Posting Voucher), or Form 5792 (Request for IDRS Generated Refund).

    Caution:

    Form 5792 (Request for IDRS Generated Refund), should be used by IDRS operators ONLY, so there should be no need for correcting of IDRS input by Function 340 examiners.

Correction Instructions
  1. Correct all transcription errors.

  2. Correcting Form 3753: Compare Field 01IDO against the information on the form and correct Field 01IDO, if different. The SEID of the Employee is located on Line 3 ("Print SEID and Name of Originator" ) under Section V ("Manual Refund Approval" ) of the Form 3753.

  3. Correcting Form 12857:

    1. Compare Field 01IDO against the information on the form and correct Field 01IDO, if different. The Originator (Requestor or Employee) SEID is located in Part A (Debit Copy) and Part B (Credit Copy) of the form.

    2. For Part A (Debit Copy), the Originator's SEID is located on Line 12 ("Initiator's SEID" ) under the "Account Information" section.

    3. For Part B (Credit Copy), the Originator's SEID is located on Line 11 ("SEID" ).

  4. If research is required for the Originator's Name, using the SEID, see IRM 3.12.10.5.9.2.

  5. IMPORTANT: If a TC 840 (Manual Refund) is present, but this (SEID/BOD) information is not contained on the form, SSPND 343 (Ogden)/630 (Cincinnati) for contact with the originator to obtain the missing information. Correct all errors.

  6. IMPORTANT: It is possible that prior versions of some forms, such as the Form 12857 (Refund Transfer Posting Voucher), might contain NO entries on the form for this field. To correct:

    1. Enter five (5) Os (i.e., "O" (alpha character) as in the word "owl" ) in Field 01IDO.

    2. See also instructions in IRM 3.12.10.3.25.1 (for correcting Field 01IDA---Approving Official (Approver) SEID)) and IRM 3.12.10.3.26.1 for correcting Field 01BOD (Business Operating Division).

Field 01IDA - Approving Official (Approver) SEID

  1. This is a five-position alpha-numeric field.

  2. This field cannot be all blank nor contain blanks (if the Transaction Code is TC 840 (Manual Refund) ).

  3. This field cannot contain all zeroes.

  4. IMPORTANT: This field cannot be blank if there is a TC 840 (Manual Refund) transaction on the following forms: Form 5792 (Request for IDRS Generated Refund), Form 3753 (Manual Refund Posting Voucher), and Form 12857 (Refund Transfer Posting Voucher):

    Note:

    Form 5792 (Request for IDRS Generated Refund), should be used only by IDRS operators, so there should be no need for correcting IDRS input by Function 340 examiners.

Correction Instructions
  1. Correct all transcription errors.

  2. Compare Field 01IDA against the information on the form and correct Field 01IDA, if different.

  3. Correcting Form 3753:

    1. The "SEID of the Approving Official" is located in Section V ("Manual Refund Approval" ) on Line 1 ("Signature of Approving Official" ).

    2. Compare Field 01IDO against the information on the form and correct Field 01IDO, if different.

  4. Correcting Form 12857:

    1. The "SEID of the Approving Official" is located in Part A (Debit Copy) on Line 16 (SEID of Approving Officer) under the "Account Information" section.

    2. Compare Field 01IDO against the information on the form and correct Field 01IDO, if different.

  5. If research is required for the Approver's Name, using the SEID, see IRM 3.12.10.5.9.2.

  6. IMPORTANT: If a TC 840 (Manual Refund) is present, but this (SEID/BOD) information is not contained on the form, SSPND 343 (Ogden)/630 (Cincinnati) for contact with the originator to obtain the missing information. Correct all errors.

  7. IMPORTANT: It is possible that prior versions of some forms, such as the Form 12857 (Refund Transfer Posting Voucher), might contain NO entries on the form for this field. To correct:

    1. Enter five (5) Os ("O" (alpha character) as in the word "owl" ) in Field 01IDA.

    2. See also instructions in IRM 3.12.10.4.24.1 (for correcting Field 01IDO---Originator (Requestor or Employee) SEID and IRM 3.12.10.4.26.1 for correcting Field 01BOD (Business Operating Division).

Field 01BOD - Business Operating Division

  1. This is a one-position numeric field.

  2. This field cannot be blank (if the Transaction Code is TC 840 (Manual Refund) ).

  3. These are the values of the BOD Code listed on the Form 3753 (Manual Refund Posting Voucher) and the Form 12857 (Refund Transfer Posting Voucher):

    Exception:

    Currently, the BOD values 8, 9 and 0 are located only on the Form 3753.

    1. "1" represents LMSB (Large and Mid-Size Business)

    2. "2" represents SBSE (Small Business/Self Employed)

    3. "3" represents TAS (Taxpayer Advocate Service)

    4. "4" represents TEGE (Tax Exempt/Governmental

    5. "5" represents W&I-AM (Accounts Management)

    6. "6" represents W&I-Compliance

    7. "7" represents W&I-SP (Submission Processing)

    8. "8" represents W&I-RICS (Proposed)

    9. "9" represents W&I-Appeals (Proposed)

    10. "0" represents W&I-ICE (Proposed)

  4. IMPORTANT: Although Accounting revised the Form 3753, Manual Refund Posting Voucher, to accept these values, the program could not be updated to accept BOD Codes 8, 9, and 0. Refer to instructions in IRM 3.12.10.4.26.1, Correction Instructions, for workaround procedures if any of these codes are received on any transactions received in error.

Correction Instructions
  1. Correct all transcription errors.

  2. Correcting Form 3753:

    1. Compare Field 01BOD on the screen against the information contained on the form and correct the screen, if different. The "Initiating BOD" check boxes are located in the Section IV ("Other Remarks" ) portion of Form 3753.

    2. IMPORTANT: Since the Form 3753 was revised (initially in July 2012) to include three new codes representing the following Business Operating Divisions (BODs): 8 (W&I-RICS), 9 (W&I-Appeals) and 0 (W&I-ICE), we have been unable to change the program to accept these values. Therefore, correct Field 01BOD on the screen to accept the following (alternative) values:

    3. If Field 01BOD contains an 8, enter a 5 (W&I-AM) in Field 01BOD.

    4. If Field 01BOD contains a 9, enter a 6 (W&I-Compliance).

    5. If Field 01BOD contains a 0, enter a 7 (W&I-SP).

  3. Correcting Form 12857: Compare Field 01BOD against the information on the form and correct Field 01BOD, if different. The "Initiating BOD" check boxes are located on Line 11a ("Initiating BOD" ), Part A (Debit Copy), under Section I("Account Information" ).

  4. IMPORTANT: If a TC 840 (Manual Refund) is present, but this (SEID/BOD) information is not contained on the form, SSPND 343 (Ogden)/630 (Cincinnati) for contact with the originator to obtain the missing information. Correct all errors.

  5. IMPORTANT: It is possible that prior versions of some forms, such as the Form 12857 (Refund Transfer Posting Voucher), might contain NO entries on the form for this field. To correct:

    1. Enter a "1" in Field 01BOD.

    2. See also instructions in IRM 3.12.10.4.24.1 (for correcting Field 01IDO---Originator (Requestor or Employee) SEID) and IRM 3.12.10.4.26.1 (for correcting Field 01IDA (Approving Official (Approver) SEID).

Field 01RBI - Refund Bypass Indicator

  1. This is a one position field that may be present.

    1. Field 01RBI must be numeric.

    2. Bypass indicators will be required on all refund Records where IRS needs to restrict FMS from Offsetting a refund. These indicators will identify for FMS the offset potential of a refund.

      Note:

      Ensure that an edited digit is present following the title of the form whenever TC 840 is present.

    3. The seven BPIs required are:

      RBI Meaning
      0 TIN(s) eligible for refund offset, no restrictions. This code is used as a default when no other RBI is input. (This is also identified in the program as "Not significant" .)
      1 Bypass primary SSN debt (used only on IMF); (used when injured spouse is secondary filer).
      2 Bypass secondary SSN debt (used only on IMF); (used when injured spouse is primary filer).
      3 Bypass refund completely (valid on all accounts).
      4 Bypass all debts except Child Support (Combat Zone).
      5 Bypass all primary SSN debt and secondary SSN debt for all debts except Child Support (Combat Zone); (used when injured spouse is secondary filer and combat zone).
      6 Bypass all secondary SSN debt and primary SSN debt for all debts except Child Support (Combat Zone); (used when injured spouse is primary filer and combat zone).
    4. An RBI other than zero (0) will be posted/displayed along with the TC 840/846 on all output screens such as TXMOD, IMFOL, BMFOL, and MFTRA transcripts. The RBI correction procedures must also be pended on the Taxpayer Information File (TIF).

  2. Correct Field 01RBI using the following procedures:

    1. Compare 01RBI with the data on the document. Correct any transcription errors.

    2. If 01RBI is correct as transcribed and is still invalid, change 01RBI to zero (0).

Field 01RSN - Refund Schedule Number (RSN)

  1. This is a 14 position alphanumeric field that must be present if the Block Header Transaction Code is equal to 840.

    1. The Refund Schedule Number (RSN) is input on IDRS or ISRP manual refunds. The RSN is sent to the Financial Management Service (FMS) on the refund record.

    2. The 10-digit format for RSN will be displayed as "YYJJJSCXAA" and consist of the following elements:

      Position Element Description
      1-2 YY Current processing year or immediately preceding calendar year.
      3-5 JJJ Julian date, 001–365 (366 for leap year)
      6-7 SC Submission Processing Campus: 07, 08, 09, 17, 18, 19, 28, 29, 49, or 89.
      8 X File Type:
      • 0–BMF;

      • 1–IMF;

      • 3–CADE;

      • 4–IRAF;

      • 5–Other;

      • 6–NMF.

      9-10 AA Alpha definitions defining type of refund.

      Note:

      The first digit must be alphabetic and the remaining digit can be alphabetic or blank. Neither can be E or H.

      Example:

      "MR" may be used to define a "Manual Refund" .

    3. The 14-digit format for RSN will be displayed as "YYYYJJJSCXAAAA" and consist of the following elements:

      Position Element Description
      1-4 YYYY Current processing year.
      5-7 JJJ Julian date, 001–365 (366 for leap year)
      8-9 SC Submission Processing Campus: 07, 08, 09, 17, 18, 19, 28, 29, 49, or 89.
      10 X File Type:
      • 0–BMF;

      • 1–IMF;

      • 3–CADE;

      • 4–IRAF;

      • 5–Other;

      • 6–NMF.

      11-14 AAAA Alpha definitions defining type of refund.

      Note:

      The first digit must be alphabetic and the remaining digits can be alphabetic or blank. Neither can be E or H.

      Example:

      "MRMR" may be used to define a "Manual Refund" .

  2. Correct Field 01RSN using the following procedures:

    1. The Refund Schedule Number (RSN) should be entered from Line 5 (Schedule Number) of Form 3753, Manual Refund Posting Voucher. Compare the document with Field 01RSN. Correct any transcription errors.

    2. This field may be zero (0) when the Transaction Code is 840 and the Blocking Series is 550-554, 90X or 92X.

    3. If the RSN is not present on the document, SSPND 343 (Ogden)/630 (Cincinnati) to Accounting Operations.

      Note:

      If Accounting Operations did not initiate the refund, SSPND 343 (Ogden)/630 (Cincinnati) and route to the originator.

Field 01RCI - Refund Correction Indicator (RCI)

  1. This is a one position field that may be present. The Refund Correction Indicator (RCI) will be coded if a refund is adjusted (the original refund amount was incorrectly keyed with amount that was too low).

  2. Correct Field 01RCI using the following procedures:

    1. Compare the document with Field 01RCI. Correct any coding or transcription errors.

    2. The valid ranges are:

      Indicator Description
      0 No correction made to the original refund amount.
      1 Correction made to the original refund amount.

Field 01SRI, Split Refund Indicator

  1. This is a one-position field that may be present.

  2. Taxpayers have the option to split their refunds in up to six separate accounts. The Split Refund Indicator (SRI) appears on revenue receipt transactions originating at the Regional Finance Centers. The information is based on information submitted by taxpayers on Form 8888, Direct Deposit of Refund to More Than One Account, which must be submitted with the taxpayer's Form 1040 series return.

  3. The Split Refund Indicator must be present on either the Form 3245 (Posting Voucher - Refund Cancellation or Repayment), the Form 3809 (Miscellaneous Adjustment Voucher), or, the Form 12857 (Refund Transfer Posting Voucher), when a TC 841 (Cancelled Refund Check Deposited) is present.

Correction Procedures
  1. Correct any transcription errors.

  2. Compare the document with Field 01SRI. The Split Refund Indicator should be edited from the right margin of the Primary Credit Amount of the Form 3245 (Posting Voucher, Refund Cancellation or Repayment), or Form 3809 (Miscellaneous Adjustment Voucher), or, Line 9, Part B (Credit Copy) of the Form 12857 (Refund Transfer Posting Voucher) when the Primary Transaction Code is 841 (Cancelled Refund Check Deposited).

    Note:

    Depending upon the revision date of the form, the Split Refund Code may be located on the Form 3245, Form 3809, or the Form 12857, under the box marked, "SPL REF"

  3. The valid codes for this field are 0, 1, 2, 3, 4, 5, and 6:

    Indicator Description
    0 One refund, no split.
    1 First refund of multiple split.
    2 Second refund of multiple split.
    3 Third refund of multiple split.
    4 Fourth refund of multiple split.
    5 Fifth refund of multiple split.
    6 Sixth refund of multiple split.
  4. If the Split Refund Indicator is not present, enter "0" (zero) in Field 01SRI.

Trace ID Numbers - General

  1. Since January 2008, all Deposit Tickets (DT) and Deposit Vouchers (DV) must be assigned a 20-digit Trace ID Number, which is used as a tracking mechanism to identify each DT with its corresponding payments and each DV with its corresponding debits. These numbers are a tool developed by the Custodial Detail Data Base (CDDB) as a means of addressing a material weakness discovered in the Service’s custodial accounting systems by the Government Accountability Office (GAO). Trace ID numbers will permit systemic reconciliation of pre-posted to posted payments and pre-posted and posted payments to deposit records.

  2. The CDDB, an enhancement arm to the Financial Management Information System (FMIS), was created to track all individual payments that comprise a deposit ticket. The CDDB also balances the individual transactions against the deposit ticket totals which were entered into the Interim Revenue Accounting Control System (IRACS) general ledger. The unique Trace ID Number allows all payments to be identified and added to the CDDB.

  3. All input payment systems (i.e., Electronic Federal Tax Payment System (EFTPS), Lockbox) automatically assign a 20-digit Trace ID number to each deposit ticket.

  4. For Manual Deposit Tickets, The Trace ID Number is assigned by the Batch, Blocking, and Transmittal System (BBTS). The first 14 digits are the Trace ID Number (for the Deposit Ticket or Debit Voucher) and the last six digits are the Transaction Sequence Number(s) for the individual payment(s) comprising the Deposit Ticket. The Transaction Sequence Number begins with "000001" , and is sequentially assigned to payments within a Deposit Ticket.

  5. Although most Trace ID numbers are assigned through BBTS, it is possible that some remittance documents will contain handwritten numbers assigned on various remittance documents submitted for processing by some functions handling smaller volumes of manually processed forms.

    Note:

    Code and Edit is not responsible for assigning, editing, or perfecting Trace ID numbers.

  6. The format for a Trace ID Number that is to be included in all Deposit Tickets (14 digits) and on all payment transaction records (20 digits) is provided in the following table.

    Parts Characters Position Definition
    Site ID NN (Numeric) 1 - 2 Campus file location code (FLC) or other Site ID
    System ID NN 3 - 4 The values are identified as follows:
    • 01 - EFTPS

    • 02 - ISRP Payment Transactions

    • 05 - Lockbox Bank Transactions

    • 10 - SITLP Levy Payments

    • 12 - Bank Leads DT DV

    • 15 - Receipt & Control Manual Deposits

    • 20 - IRACS DCF Debit Voucher (DV)

    • 25 - Accounting Deposit Ticket and DV

    • 30 - FTD Deposit Ticket/Debit Voucher

    • 35 - IDRS IA User Fee Sweep

    • 40 - Automated Insolvency Manual DT

    • 45 - Automated Offer in Compromise Manual DT

    • 50 - ITIN

    • 55 - Field Assistance (Share) Function, Taxpayer Assistance Center

    Deposit Date YYYYDDD 5 - 11 Julian Date
    Sequence Number NNN 12 - 14 For each Deposit Date, begin with 001 and increases each additional Deposit by 1.
    Transaction Sequence Number NNNNNN or zero 15 - 20 For each payment summarized in a Debit Voucher, beginning with "000001" , sequentially increases the Transaction Sequence Number.

    Note:

    This field is relevant only for the individual payment transactions that comprise a Deposit Ticket (as identified by the first 14 characters of the Trace ID Number). See Field 01TSN instructions in IRM 3.12.10.4.31.2 below.

  7. For correction purposes, two (2) Trace ID fields each are provided for the Revenue Receipts program and the Form 1040-C/Form 1040-ES program:

    1. Field 01TID (Trace ID)--- The first 14 digits represent the Trace ID number for the Deposit Ticket (DT) or Debit Voucher (DV); and,

    2. Field 01TSN (Transaction Sequence Number) The last six positions of the 20-digit Trace ID represent a unique 6-digit transaction sequence number for each individual payment contained within its DT/DV.

      Caution:

      Do not confuse this sequence number with the DLN sequence number or the individual (payment) sequence numbers on the Deposit Ticket or Debit Voucher.

  8. Procedures for Error Code 153 (for Revenue Receipts) and Error Code 166 (Form 1040-C/Form 1040-ES) are also provided in this text for researching and correcting Trace ID information.

Field 01TID - Trace ID Number
  1. This is a 14-position numeric field that may be present. The first fourteen (14) digits (of the 20-digit number) are the Trace ID number for the Deposit Ticket (DT) or Debit Voucher (DV).

  2. Field 01TID must contain no alpha characters, periods, or special characters.

  3. Correction Instructions:

    1. Compare the document with Field 01TID.

    2. Correct any transcription errors.

      Note:

      See IRM 3.12.10.4.31 (6), above, for the valid ranges for each segment of the Trace ID number.

    3. If this field is blank, perform research through RTR, using the Document Locator Number (DLN) of the Deposit Ticket (DT) or Debit Voucher (DV).

    4. If research provides multiple options, enter more information from the DT/DV to narrow the selection (i.e., deposit date, transaction date, transaction code, money amount, tax period, MFT, Block DLN, TIN, DLN etc.).

    5. Enter the Trace ID number shown on the screen for that DT or DV in Field 01TID.

  4. If a Trace ID cannot be obtained through research, zero fill Field 01TID.

    Caution:

    The Generalized Mainline Framework (GMF) will set this field to "Error " (in Priority 3 validation only) if it is not numeric.

  5. For additional instructions regarding the use of the RTR and/or research for Trace ID information, consult IRM 3.5.10.7.1, "Research Screens," in IRM 3.5.10, Accounts Services - Remittance Transaction Research (RTR) System.

Field 01TSN - Transaction Sequence Number
  1. Field 01TSN must contain no alpha characters, periods, or special characters.

  2. Correction Instructions:

    1. Compare the document with Field 01TSN.

    2. Correct any transcription errors.

    3. If Field 01TSN is blank, perform research through RTR.

    4. Enter the Document Locator Number (DLN) of the Deposit Ticket (DT) or Debit Voucher (DV). Add more information as required to perform the research (i.e., deposit date, transaction date, transaction code, money amount, tax period, MFT, Block DLN, TIN, Routing Number, name control, etc.).

    5. Enter the sequence number (which corresponds to the sequence number on the DT/DV for that payment) on the RTR screen.

      Exception:

      Unless there are multiple payments on the DT/DV, this step may not be necessary.

    6. Enter the payment Transaction Sequence Number shown on the RTR screen into Field 01TSN.

  3. If a Transaction Sequence Number cannot be obtained through research for the Deposit Ticket/Debit Voucher (and related payment(s)), it is possible that a Trace ID number was not assigned. Zero fill both fields (Field 01TID and Field 01TSN).

    Reminder:

    If the Deposit Ticket or Debit Voucher was assigned a Trace ID number, a unique Transaction Sequence Number(s) for every individual payment(s) will be included within that DT/DV.

    Reminder:

    The Generalized Mainline Framework (GMF) will set Fields 01TID and 01TSN to "Error" (Priority 3 validation only) if they are not numeric.

Field 01BH> - Block Header Indicator (C/Gen)

  1. This is a one position field that is computer generated.

    1. This field is non-correctable.

    2. This field must be "1" when TC 840 is present. TC 840 must be in the block header.

Field 01DC> - Document Code (C/Gen)

  1. This is a two position field that is computer generated. This field is non-correctable.

  2. The document code is the 4th and 5th digit of the DLN and it denotes the specific document being processed.

  3. The valid document codes for IMF and BMF non-returns are: 17, 18, 19, 24, 45, 48, 51, 58, 70, 76, or 87.

Field 01NAI> - Primary NAP Access Indicator (C/Gen)

  1. This is a one position field that is computer generated. This field is non-correctable.

  2. This field will indicate the status and nature of the EIF access.

Field 01NRI> - Primary TIN NAP EIF Response Indicator (C/Gen)

  1. This is a one position field that is computer generated. This field is non-correctable.

  2. This field will indicate the entity response from the NAP or EIF.

Math/Consistency Errors - Priority IV

  1. These errors will be displayed with the Error Code assigned to them for the specific error in ascending numerical order. The screen display will show the error code assigned and the fields needed to make the necessary correction.

  2. The blank Field "CL" will be displayed for the entry of a Clear Code on records where the possibility exists that a change or correction may not be needed.

    Reminder:

    A correction to any displayed entry must be entered prior to entering a "C" in the Clear Code Field. The Clear Code does not permit any other correction to the record.

  3. All errors must be resolved by either eliminating the error or entering a Clear Code.

    Note:

    Refer to the validity correction procedures for the specific field displayed in order to verify errors.

EIF/NAP Mismatch, Error Codes 002, 003, 004 005, and 006

  1. When corrections are made to the Name Control (Field 01NC) and TIN (Field 01TIN), the computer will revalidate the entries with the NAP and reset the On-Line Entity (OLE) indicators, as appropriate, upon transmission of the ERS screen.

  2. If Error Code 002, 003, 004, 005, or 006 reappears after corrections have been made, an unpostable condition may still exist. Reverify entries and refer to the correction procedures.

  3. Refer to IRM 3.12.10.3.1, IRM 3.12.10.5.1.1, and IRM 3.12.10.5.1.2 for additional instructions when there is a Name Control/TIN mismatch.

General IMF Revenue Receipts Instructions
  1. When there is a mismatch in the Name Control and/or TIN and there are no coding or transcription errors, research.

    1. If the primary and secondary taxpayers are transposed on a joint return, change the entity on the screen to match the account established on the Master File.

    2. On documents when only one taxpayer name is shown in the entity portion and the SSN belongs to the taxpayer's spouse, check SUMRY/IMFOL to determine which spouse has the liability. If a determination can be made regarding which spouse has the liability, post it to that spouse's account for the current period.

    3. If a determination cannot be made, SSPND 343 (Ogden)/630 (Cincinnati) for contact with the originator to obtain the missing information. Correct all errors.

  2. Check ENMOD for a pending (EP, PN, or CU) TC 000 or TC 013. If found and it matches the entity on the document, enter a "C" in the Clear Field.

  3. If research shows the account is present at Master File with no name change, enter a "C" in the Clear Code Field.

  4. If the account is on the invalid segment (TIN with an *) with the same name, enter "C" in the Clear Code Field.

  5. If the transcribed TIN and the Name Control match SSA records and there is no account present at Master File, input TC 000 to establish the account on the valid segment. Then enter "C" in the Clear Code Field.

    Note:

    Leave a note on the RTR system when establishing a TC 000 on the valid segment.

  6. If the transcribed TIN and Name Control do not match SSA records and there is no account on the valid or invalid segment, input TC 000 to establish the account on the invalid segment. Then enter "C" in the Clear Code Field.

    Note:

    Leave a note on the RTR system when establishing a TC 000 on the invalid segment.

  7. If the transcribed TIN and Name Control do not match SSA records and there is an account on the invalid segment for a different taxpayer, SSPND 320 for a temporary TIN.

  8. If a different TIN, including a x–reference TIN, research the different TIN to be sure it is the same taxpayer as on the document. If it is determined to be the same taxpayer, overlay Field 01TIN with the correct information.

    Note:

    Leave a note of the corrected TIN on the RTR system.

  9. If a change is made to the TIN which caused the document to be numbered incorrectly (e.g. taxpayer used an EIN and should have used an SSN), SSPND 611 for renumbering.

  10. On internally prepared documents:

    1. When a TIN entered on an internally prepared document belongs to another taxpayer, the Transaction Code is 670, and there is no obvious transposition or transferring error, compare the addresses.

      If ... Then ...
      The addresses are the same:
      1. Research using CC NAMES/NAMEE/TPIIP for a different TIN.

      2. For both TINs, research CCs TXMOD/IMFOL/BMFOL/EMFOL for a Master File module balance.

      3. See also IRM 3.12.10.3.1.

      A module balance is found for the same, or larger, amount: post the payment to that account. Correcting the TIN or bringing up the Name Control Underprint, whichever is appropriate.

      Note:

      Leave a note of the corrected TIN on the RTR system. When Entity assigns the temporary TIN, they will leave a note on the Remittance Transaction Research (RTR) system.

      A module balance is not found, SSPND 343 (Ogden)/630 (Cincinnati) for contact with the originator to obtain the missing information. Correct all errors.
      Both accounts have a module balance, SSPND 343 (Ogden)/630 (Cincinnati) for contact with the originator to obtain the missing information. Correct all errors.
      The address is different, SSPND 351.
    2. When a TIN entered on an internally prepared document belongs to another taxpayer, the Transaction Code is other than 670, and there is no obvious transposition or transferring error, SSPND 630.

    3. Do not input a TC 000 on INTERNALLY prepared documents, SSPND 320.

    4. Do not input a TC 013 on INTERNALLY prepared documents. If it is your taxpayer on Master File, bring up the underprint. If it is not your taxpayer on Master File, SSPND 343 (Ogden)/630 (Cincinnati) for contact with the originator to obtain the missing information. Correct all errors.

General BMF Revenue Receipts Instructions
  1. For all BMF MFTs where a TC 000 or TC 013 is needed, SSPND 320.

  2. When the Name Control underprint is caused by an abbreviation of the name, do not suspend for a name change, bring up the underprint. (e.g. INOLE shows "John P. Jones Inc." and the taxpayer shows "J P Jones Inc." )

  3. Revenue Receipts for Form 706 (United States Estate (and Generation-Skipping Transfer) Tax Return) and Form 709 (United States Gift (and Generation-Skipping Transfer) Tax Return) (MFTs 51 and 52) are on the BMF with SSN "V" Accounts. The IMF procedures should be followed for Error Codes 002, 004, and 005.

    Note:

    MFTs 13, 17, 58, 76 or 78 may have an SSN. If so, follow procedures for Form 706 and Form 709.

    1. A TC 000 or 013 may be needed. SSPND 320

    2. When entering CCs ENMOD, ACTON or ENREQ, always enter "V" after the SSN to access the BMF. A "W" can be used with ENMOD if you believe the SSN is posted to the invalid segment.

Error Code 002 - BMF Name Control Mismatch

  1. The fields displayed for Error Code 002 are as follows:

    AFD Field Name
    CL Clear Code
    01NC Name Control/Check Digits
    >>>> Name Control Underprint
    01TIN Taxpayer Identification Number
  2. The invalid condition for Error Code 002 is: the Name Control mismatched against the NAP or the EIF.

    Note:

    This is for BMF only.

Correction Procedures (BMF Only)
  1. Drop to the bottom of the screen and "Transmit" .

  2. Verify and correct coding and transcription errors.

  3. If the Name Control in Field 01NC and the Name Control on the document are the same, but differs from the Name Control Underprint, research, using either of the following command codes:

    1. INOLE for direct access to the National Accounts Profile (NAP) for On-Line Entity (OLE) information.

      Note:

      Use CC INOLE with either of the following definers when researching the correct Name Control/TIN match: INOLE(S) for BMF entity; INOLE(T) for IMF entity; or INOLE(G) for IMF and BMF in cases where the type of entity cannot be determined from the TIN.

    2. ENMOD was designed to provide name, address, and other entity information through input of the Taxpayer Identification Number (TIN). It allows the user to view pending Entity transactions and other indicators specific to the Entity module of a tax account.

    3. BMFOLT/IMFOLT to access Master File for a record of payments (if similar amounts posted, accept).

    4. NAMES/NAMEE/TPIIP and/or

    5. NAMEI/NAMEB to access the National Search Facility (NSF) to query a national file of name and address data at the Martinsburg Computing Center (MCC). Use the name and address to locate the primary and/or secondary taxpayer's SSN or EIN and other entity information.

      Note:

      If the MFT is either 13, 17, 58, 63, 76 or 78, Field 01TTI (TIN Type Indicator) can be either "0" or "2" . Consider taxpayer intent and change Field 01TTI accordingly.

  4. If research shows the account is present at Master File with no significant name change, enter "C" in the Clear Code Field.

  5. If the taxpayer has used an abbreviation of his/her name, enter the Master File Name Control in Field 01NC.

  6. If there is a different TIN, including a X-Ref TIN, verify the TIN to ensure that the entity information on the document is the same as on Master File. If the information is the same, overlay Field 01TIN with the correct information. Leave a note of the corrected TIN on the RTR system.

  7. The taxpayer has changed his/her name (e.g., the name on the document is different from the Master File but it is determined to be the same taxpayer), check ENMOD for a pending TC 013 (EP, PN, or CU 013).

    If a TC 013 ... Then ...
    is pending, enter a "C" in the Clear Code Field.
    is not pending, and correct information cannot be located, SSPND 320.
  8. If a change is made to the TIN which will cause the document to be numbered incorrectly, (e.g., taxpayer used an EIN and should have used an SSN), SSPND 611 for renumbering.

  9. If a different EIN cannot be found, SSPND 320.

    Note:

    Before SSPND 320, check to see whether the address on the check or voucher matches the address on INOLES. If the address is the same, enter the underprint.

  10. If a new TIN is located, research INOLE for account and research, using BMFOLT/IMFOLT for payment history.

  11. If correct TIN cannot be determined, SSPND 320 to Entity.

  12. If IDRS is not available SSPND 351 or follow local procedures.

Error Code 003 - Check Digits/EIN Mismatch

  1. The fields displayed for Error Code 003 is as follows:

    AFD Field Name
    CL Clear Code
    01NC Name Control/Check Digits
    >>>> Name Control Underprint
    01TIN Taxpayer Identification Number
Invalid Conditions
  1. The transcribed Check Digits are not valid with the transcribed TIN.

Correction Procedures
  1. Compare the entries in Field 01NC and Field 01TIN with the document or archive record. If the TIN on the document and the TIN in Field 01TIN do not agree, overlay Field 01TIN with the correct information.

  2. If the Check Digits on the document and Field 01NC do not agree, overlay Field 01NC with the Name Control. The Name Control must start in the first position with blanks permissible at the end of the field if it is less than four characters. See IRM 3.12.10.4.3 for additional correction procedures.

  3. If the TIN on the document agrees with Field 01TIN, overlay the transcribed Check Digits with the Name Control.

Error Code 004 - EIF/NAP Mismatch (IMF)

  1. The fields displayed for Error Code 004 is as follows:

    AFD Field Name
    CL Clear Code
    01NC Name Control/Check Digits
    >>>> Name Control Underprint
    01TIN Taxpayer's Identification Number
Invalid Conditions for IMF
  1. There is no account present; or the Name Control mismatched against the EIF/NAP; or the EIF/NAP was not accessed or was not operational.

IMF Correction Procedures for Documents on an Invalid Segment
  1. Drop to the bottom of the screen and "Transmit" .

  2. Verify and correct coding and transcription errors.

  3. If the Name Control in Field 01NC and on the document are the same, research via IDRS to determine the correct Name Control. If IDRS is not available, SSPND 351 or follow local procedures.

  4. If research shows the account is present at Master File with no name change, enter a "C" in the Clear Code Field.

  5. If the account is on the invalid segment (TIN with an *) with the same name, enter "C" in the Clear Code Field.

    1. For Form 706 and Form 709 (MFTs 51 and 52), or Form 5330 (MFT 76) the SSN will be on BMF, TIN with a "V" .

      Note:

      If given an SSN by adding the "V" to the end (i.e., XXX-SS-XXXXV) it will pull up the BMF account associated with that MFT.

    2. For an SSN posted to the invalid segment, TIN with a "W" .

    3. For IMF with MFT 29 accounts posted prior to January 2005, TIN with an "X" .

  6. If the Name Control in Field 01NC and the Name Control on the document are the same, but differs from the Name Control Underprint, research, using either of the following command codes:

    1. INOLE for direct access to the National Accounts Profile (NAP) for On-Line Entity (OLE) information.

      Note:

      Use CC INOLE with either of the following definers when researching the correct Name Control/TIN match: INOLE(S) for BMF entity; INOLE(T) for IMF entity; or INOLE(G) for IMF and BMF in cases where the type of entity cannot be determined from the TIN.

    2. ENMOD was designed to provide name, address, and other entity information through input of the Taxpayer Identification Number (TIN). It allows the user to view pending Entity transactions and other indicators specific to the Entity module of a tax account.

    3. BMFOLT/IMFOLT to access Master File for a record of payments (if similar amounts posted, accept).

    4. NAMES/NAMEE/TPIIP and/or

    5. NAMEI/NAMEB to access the National Search Facility (NSF) to query a national file of name and address data at the Martinsburg Computing Center (MCC). Use the name and address to locate the primary and/or secondary taxpayer's SSN or EIN and other entity information.

      Note:

      If the MFT is either 13, 17, 58, 63, 76 or 78, Field 01TTI (TIN Type Indicator) can be either "0" or "2" . Consider taxpayer intent and change Field 01TTI accordingly.

  7. If research shows the account is present at Master File with no significant name change, enter "C" in the Clear Code Field.

  8. If the taxpayer has used an abbreviation of his/her name, enter the Master File Name Control in Field 01NC.

  9. If there is a different TIN, including a X-Ref TIN, verify the TIN to ensure that the entity information on the document is the same as on Master File.

  10. If the information is the same, overlay Field 01TIN with the correct information. Leave a note of the corrected TIN on the RTR system.

    Note:

    When Entity assigns the temporary TIN, they will leave a note on the Remittance Transaction Research (RTR) system.

  11. If a new TIN is located, research INOLE for account and then research, using BMFOLT/IMFOLT for payment history.

  12. If correct TIN cannot be determined, SSPND 320 to Entity.

    Note:

    Before SSPND 320, check to see whether the address on the check or voucher matches the address on INOLES. If the address is the same, enter the underprint.

    Caution:

    Before SSPND 320, make sure the MFT Doc Code and tax class match.

  13. If a change is made to the TIN which caused the document to be numbered incorrectly (e.g., taxpayer used an EIN and should have used an SSN), SSPND 611 for renumbering.

  14. The taxpayer on the invalid segment has changed his/her name (e.g., the names on the document and the invalid segment are different, but it is determined to be the same taxpayer), check ENMOD (using an SSN with an *) for a pending TC 013 (EP, PN, or CU 013).

    1. If there is a TC 013 pending, enter a "C" in the Clear Code Field.

    2. Check IDRS CC INOLE to see if a new name is pending under "New SSA N/C" or if the name is now "IRS Valid N/C."

    3. If no new Name Control information is found, check if there is a TC 013 pending. If there is no TC 013 pending, input one to the invalid segment (using SSN with an *).

    4. After the TC 013 is input, enter a "C" in the Clear Code Field.

      Note:

      When inputting a TC 013, follow local procedures to prevent unpostables. Leave a working trail by notating "TC 013." A TC 013 should not be held up for Quality Review at the end of a cycle.

  15. If none of the above apply, search for a new TIN using NAMEE/NAMEB (BMF) or NAMES/NAMEI/TPIIP (IMF).

IMF Correction Procedures for Documents on a Valid Segment
  1. Drop to the bottom of the screen and "Transmit" .

  2. Verify and correct coding and transcription errors.

  3. If the Name Control in Field 01NC and on the document are the same, research via IDRS to determine the correct Name Control. If IDRS is not available, SSPND 351 or follow local procedures.

  4. If research shows the account is present at Master File with no name change, enter a "C" in the Clear Code Field.

  5. The taxpayer on the valid segment has changed his/her name (e.g., the name on the document and the valid segment are different but it is determined to be the same taxpayer), and the SSA Name Control matches the Name Control on the document.

    1. Check ENMOD for a pending TC 013 (EP, PN, or CU 013). If there is a TC 013 pending, enter a "C" in the Clear Code Field.

    2. Check IDRS CC INOLE to see if a new name is pending under "New SSA N/C" or if the name is now "IRS Valid N/C."

    3. If no new Name Control information is found, check if there is a TC 013 pending. If there is no TC 013 pending, input one. After the TC 013 is input, enter a "C" in the Clear Field.

      Note:

      When inputting a TC 013, follow local procedures to prevent unpostables. Leave a working trail by notating "TC 013." A TC 013 should not be held up for Quality Review at the end of a cycle.

      Exception:

      In cases involving prior-year payments, if it is determined that the taxpayer is using one of his/her previous SSA name controls (because it was the name used at the time the original payment was owed), and you are sure it is the correct taxpayer (i.e., address, supporting documentation, etc.), bring up the underprint.

  6. The taxpayer on the valid segment has changed his/her name, the SSA Name Control does not match the Name Control on the document, and there is no account on the invalid segment. Input TC 000 to the invalid segment. After TC 000 is input, enter "C" in the Clear Code Field.

  7. If the Name Control in Field 01NC and the Name Control on the document are the same, but differs from the Name Control Underprint, research, using either of the following command codes:

    1. INOLE for direct access to the National Accounts Profile (NAP) for On-Line Entity (OLE) information.

      Note:

      Use CC INOLE with either of the following definers when researching the correct Name Control/TIN match: INOLE(S) for BMF entity; INOLE(T) for IMF entity; or INOLE(G) for IMF and BMF in cases where the type of entity cannot be determined from the TIN.

    2. ENMOD was designed to provide name, address, and other entity information through input of the Taxpayer Identification Number (TIN). It allows the user to view pending Entity transactions and other indicators specific to the Entity module of a tax account.

    3. BMFOLT/IMFOLT to access Master File for a record of payments (if similar amounts posted, accept).

    4. NAMES/NAMEE/TPIIP and/or

    5. NAMEI/NAMEB to access the National Search Facility (NSF) to query a national file of name and address data at the Martinsburg Computing Center (MCC). Use the name and address to locate the primary and/or secondary taxpayer's SSN or EIN and other entity information.

      Note:

      If the MFT is either 13, 17, 58, 63, 76 or 78, Field 01TTI (TIN Type Indicator) can be either "0" or "2" . Consider taxpayer intent and change Field 01TTI accordingly.

  8. If research shows the account is present at Master File with no significant name change, enter "C" in the Clear Code Field.

  9. If the taxpayer has used an abbreviation of his/her name, enter the Master File Name Control in Field 01NC.

  10. If there is a different TIN, including a X-Ref TIN, verify the TIN to ensure that the entity information on the document is the same as on Master File. If the information is the same, overlay Field 01TIN with the correct information. Leave a note of the corrected TIN on the Remittance Transaction Research (RTR) system.

  11. If none of the above apply, search for a new TIN using NAMEE/NAMEB (BMF) or NAMES/NAMEI/TPIIP (IMF).

  12. If a new TIN is located, research INOLE for account and then research, using BMFOLT/IMFOLT for payment history. Overlay Field 01TIN with the correct information. Leave a note of the correct TIN on the RTR system.

  13. If correct TIN cannot be determined, SSPND 320 to Entity.

    Note:

    Before SSPND 320, check to see whether the address on the check or voucher matches the address on INOLES. If the address is the same, enter the underprint.

    Caution:

    Before SSPND 320, make sure the MFT Doc Code and tax class match.

  14. If IDRS is not available SSPND 351 or follow local procedures.

  15. The taxpayer on the valid segment changed his/her name, the SSA Name Control does not match the Name Control on the document, and there is an account for a different taxpayer with the same TIN on the invalid segment, SSPND 320 for a temporary TIN. This is done because the Master File cannot contain more than one account with the same TIN.

    Note:

    Before SSPND 320, check to see whether the address on the check or voucher matches the address on INOLES. If the address is the same, enter the underprint. For Form 4868, IRM 3.12.10.4.3 (4) c and d.

  16. The taxpayer on the valid segment is not the taxpayer on the document, and there is no account on the invalid segment.

    1. Input a TC 000 to the invalid segment, and enter "C" in the Clear Code Field.

      Note:

      If the Name Control on the document matches a previous Name Control on the valid side, input TC 013. Do not input TC 000 on the invalid side.

    2. If the taxpayer on the valid and invalid segment of the TIN is not the taxpayer on the document, SSPND 320.

      Caution:

      Before SSPND 320, make sure the MFT Doc Code and tax class match.

  17. If the Name Control on the document matches the SSA Name Control on the valid segment, and there is no account on the valid segment, input TC 000 to the valid segment. Enter "C" in the Clear Code Field.

BMF Invalid Conditions
  1. There is no account present; or the Name Control mismatched against the EIF/NAP; or the EIF/NAP was not accessed or was not operational.

    1. An "XXXX" underprint means that there is no account on the Master File.

    2. A blank underprint means that the NAP has not been accessed, or was not operational.

BMF Correction Procedures
  1. Verify and correct coding and transcription errors.

    1. If Error Code 004 is displaying with blank underprint, move the cursor to the bottom of the screen and transmit. The computer will revalidate the TIN and Name Control against the NAP.

    2. If the document is a TC 610, any correction to the document must be made in RED INK.

  2. If the Name Control in Field 01NC and the EIN in Field 01TIN match the information on the document, check any attachments for a different EIN.

    1. If a different EIN is found, enter in Field 01TIN.

      Note:

      If a new EIN is found, leave a note on the RTR system.

    2. If no EIN is found, research via IDRS for a different EIN. If IDRS is not available SSPND 351 or follow local procedures.

  3. If the Name Control in Field 01NC and the Name Control on the document are the same, but differs from the Name Control Underprint, research, using either of the following command codes:

    1. INOLE for direct access to the National Accounts Profile (NAP) for On-Line Entity (OLE) information.

      Note:

      Use CC INOLE with either of the following definers when researching the correct Name Control/TIN match: INOLE(S) for BMF entity; INOLE(T) for IMF entity; or INOLE(G) for IMF and BMF in cases where the type of entity cannot be determined from the TIN.

    2. ENMOD was designed to provide name, address, and other entity information through input of the Taxpayer Identification Number (TIN). It allows the user to view pending Entity transactions and other indicators specific to the Entity module of a tax account.

    3. BMFOLT/IMFOLT to access Master File for a record of payments (if similar amounts posted, accept).

      Example:

      Payments of the same dollar amounts posting (made more than once by the same taxpayer) could qualify as examples of "similar payments" .

    4. NAMES/NAMEE/TPIIP and/or

    5. NAMEI/NAMEB to access the National Search Facility (NSF) to query a national file of name and address data at the Martinsburg Computing Center (MCC). Use the name and address to locate the primary and/or secondary taxpayer's SSN or EIN and other entity information.

      Note:

      If the MFT is either 13, 17, 58, 63, 76 or 78, Field 01TTI (TIN Type Indicator) can be either "0" or "2" and/or secondary taxpayer’s SSN or SSNV/W (for MFT 51 or MFT 52). Consider taxpayer intent and change Field 01TTI accordingly.

  4. If research shows the account is present at Master File with no significant name change, enter "C" in the Clear Code Field.

  5. If the taxpayer has used an abbreviation of his/her name, enter the Master File Name Control in Field 01NC.

  6. If there is a different TIN, including a X-Ref TIN, verify the TIN to ensure that the entity information on the document is the same as on Master File. If the information is the same, overlay Field 01TIN with the correct information. Leave a note of the corrected TIN on the Remittance Transaction Research (RTR) system.

    Note:

    When Entity assigns the temporary TIN, they will leave a note on the RTR system.

  7. If RTR shows an EIN that is newly established on ENMOD by Entity (EP, PN, CU, or 000, enter "C" in the Clear Code field.

  8. If none of the above apply, search for a new TIN using NAMEE/NAMEB.

  9. If a new TIN is located, research INOLE for account and then research, using BMFOLT/IMFOLT for payment history.

  10. If correct TIN cannot be determined, SSPND 320 to Entity.

    Note:

    Before SSPND 320, check to see whether the address on the check or voucher matches the address on INOLES. If the address is the same, enter the underprint.

  11. If research shows a different EIN, enter the new EIN in Field 01TIN. If a different EIN cannot be found, SSPND 320. Accept the TIN received from Entity.

    Note:

    When Entity assigns the temporary TIN, they will leave a note on the RTR system.

  12. Reject/Suspense: If the correct entity cannot be determined through research, send the payment to Unidentified.

    Note:

    Leave a note on the RTR System that this payment was in Rejects and subsequently was sent to Unidentified.

Error Code 005 - Name Control Mismatch NAP/EIF

  1. The fields displayed for Error Code 005 is as follows.

    AFD Field Name
    CL Clear Code Field
    01NC Name Control
    >>>> Name Control Underprint
    01TIN Taxpayer's Identification Number
  2. Invalid Conditions for Error Code 005 are as follows:

    1. There is no account on the NAP; or there is no account present at Master File but the TIN and the Name Control match on the DM-1 file.

    2. There is no account at Master File or the Name Control mismatches the Name Control at Master File and there is no match on the DM-1 file.

      Note:

      The underprint may be blank, ####, or the same/different Name Control, depending on the response from the NAP and EIF. An "XXXX" underprint means that there is no account on the Master File. An "####" underprint means that there is no account on the Master File and the transcribed TIN and Name Control match SSA records.

  3. The correction procedures for Error Code 005 are:

    1. Drop to the bottom of the screen and "Transmit" .

    2. Verify and correct coding and transcription errors.

    3. If the Name Control in Field 01NC and the Name Control on the document are the same, research via IDRS to determine the correct Name Control.

      If ... Then ...
      a different TIN is found, enter in Field 01TIN.
      no TIN is found, research via IDRS for a different TIN. If IDRS is not available SSPND 351 or follow local procedures.

      Note:

      Leave a note of the corrected TIN on the RTR system.

    4. Refer to Error Code 004 instructions at IRM 3.12.10.5.4.5 and general instructions at IRM 3.12.10.3.1, IRM 3.12.10.5.1.1, and IRM 3.12.10.5.1.2.

      Note:

      Before SSPND 320, check to see whether the address on the check or voucher matches the address on INOLES. If the address is the same, enter the underprint.

Error Code 011 - NAP Linkage Down

  1. The fields displayed for Error Code 011 are as follows:

    AFD Field Name
    01NC Name Control/Check Digit
    01TIN Taxpayer Identification Number
    01TXP Tax Period
    01NAI> Primary NAP Access Indicator
    01NRI> Primary TIN NAP EIF Response Indicator
  2. The invalid conditions for Error Code 011 are:

    1. The NAP Request Record did not reach the NAP and/or the NAP Response Record is not received. SSN validation was not completed.

    2. A blank in the NAP Access/Response Indicator means there is a time-out situation and a "X" means there is a real time problem.

      Note:

      Both the NAP Access Indicator and the NAP EIF Response Indicator are blank or the NAP Access Indicator contains "X" .

  3. The correction procedures for Error Code 011 are:

    1. If the NAP Access Indicator and the NAP Response Indicator are both blank or the NAP Access Indicator contains "X" , transmit from the bottom of the ERS screen display to revalidate the information against the NAP.

    2. If Error Code 011 reappears and the NAP Access Indicator and the NAP Response Indicator are both blank or the NAP Access Indicator contains "X" , there is a NAP-ERS linkage problem. SSPND with Action Code 800 to temporarily delay the processing of the return. The return may be reworked the same day (if the NAP-ERS linkage is restored) using GTRECW or as a suspense record using CC GTREC. Follow local campus procedures.

Error Code 103 - Master File Tax Account (MFT) Code

  1. The fields displayed for Error Code 103 are as follows.

    AFD Field Name
    01MFT MFT Code
    01TC Primary Transaction Code
    01STC Secondary Transaction Code
    01TTC Tertiary Transaction Code
  2. The invalid conditions for Error Code 103 are:

    • The transcribed MFT is not valid with the tax class; or,

    • The MFT is incompatible with the Primary Transaction Code, the Secondary Transaction Code or the Tertiary Transaction Code.

  3. The correction procedures for Error Code 103 are:

    1. Verify and correct coding and transcription errors. Compare the MFT code and the tax class, using Exhibit 3.12.10-1. Compare the transcribed MFT to the transaction codes, using Exhibit 3.12.10-3.

    2. If the MFT Code and tax class are not compatible, SSPND 611 for renumbering.

    3. After renumbering, SSPND 630 for re-input.

    4. If the MFT Code and the transaction code are not compatible, SSPND 351 or follow local procedures for further research.

Reject/Suspense Correction Procedures
  1. If you cannot determine the correct information through research, and the document was prepared by IRS, SSPND 343 (Ogden)/630 (Cincinnati) for further research or for contact with originator for information needed to correct the transaction/document(s). Correct all errors.

  2. If you cannot determine the correct information through research, and the document was NOT prepared by IRS, SSPND with Action Code 211 for correspondence with the taxpayer (or document originator) for information needed to correct the transaction/document(s). Correct all errors.

Error Code 105 - Tax Period (BMF only)

  1. The fields displayed for Error Code 105 are as follows.

    AFD Field Name
    CL Clear Code
    01TXP Tax Period
    01MFT MFT Code
  2. The invalid condition for Error Code 105 is: the transcribed Tax Period is invalid with the transcribed MFT Code.

    Note:

    This is for BMF only.

Error Code 105 Correction Procedures
  1. Verify and correct coding and transcription errors. See Exhibit 3.12.10-1, Valid Tax Class—MFT Code—Tax Period Table, to compare the MFT Code with the Tax Period.

    Note:

    If MFT Doc Code and tax class do not match, SSPND 611.

  2. For MFT 05:

    1. If the Transaction Code is 660, the Tax Period must be 198712 or later.

    2. If the Transaction Code is other than 660, the Tax Period must be 196112 or later.

  3. For MFT 46, if the tax period is prior to 198501, enter 198501.

  4. For MFT 51:

    1. The Tax Period for 1970 and prior, and for 1982 and later, should be a calendar year. Enter as YYYY12.

    2. The Tax Period for 1971 through 1981 should be quarterly. Enter as YYYY03, YYYY06, YYYY09, or YYYY12.

      Note:

      If correction attempts are not accepted for (a) and (b) above (i.e., on tax periods more than six (6) years old), enter a "C" in the Clear Code Field.

  5. For MFT 52, zeros (000000) are a valid tax period.

  6. For MFT Codes 58, 60, 61, 63, and 64:

    1. This Error Code will occur if the tax period is six years earlier than the current processing date. If the date is transcribed correctly, enter a "C" in the Clear Code Field.

    2. The Tax Period is based on the beginning date. If the tax period is edited as 0630YYYY, enter the beginning date.

  7. If the Tax Period is for annual return (MFTs 07, 10, 11, 12, 13, 14, 15, 16, 77 or 78) change the month of the Tax Period to 12 if it is not 12.

  8. If the Tax Period is for a quarterly return (MFT 01 or 03) and the Tax Period is other than 03, 06, 09, or 12, change the month of the Tax Period to the appropriate quarter in which the month falls.

  9. The tax period cannot be later than the current processing date, plus one year. If the tax period was transcribed correctly, research via IDRS for a valid tax period.

    Note:

    If the Tax Period is more than one year in the future (for an annual return) OR one quarter in the future (for a quarterly return), research BMFOL/IMFOL to look for a valid Tax Period. If none is found, post to the current tax period for the MFT you are working.

  10. If a tax period is other than a FYM of 03, 06, 09 or 12:

    1. Research BMFOL/IMFOL, using Exhibit 3.12.10-1, Valid Tax Class—MFT Code—Tax Period Table, for a valid tax period with MFT and use that valid tax period.

    2. If after researching BMFOL/IMFOL and Exhibit 3.12.10-1, you are still not able to determine tax period, post the payment to the current tax year/quarter, whichever is acceptable.

      Note:

      SSPND 343 (Ogden)/630 (Cincinnati) for contact with the originator if additional information is still needed to correct the transaction/documents. Correct the errors.

  11. If the tax period is prior to the earliest date valid for the MFT, SSPND 620 for Non-ADP. See IRM 3.12.10.2.10, Unprocessable ADP Documents, and Exhibit 3.12.10-1.

  12. Important for Lockbox Documents:

    1. See also IRM 3.12.10.3.7 for payment perfection research and posting procedures.

      Note:

      The Integrated Automation Technologies (IAT) Tool for Payment Perfection (formerly known as the IDRS Decision Assisting Program (IDAP) Tool for Payment Perfection) should be utilized to perform IDRS research. This section provides general guidance for only a few basic scenarios relative to Payment Perfection IDRS research. Refer to these instructions in the absence of the IAT macro for payment research. Also, in this section are a few IDRS command codes that are required to be researched in order to apply a payment accurately. This is not an all inclusive list. It is intended only to provide a basic point to begin payment research. There will be situations when more extensive research may be required, for example, the procedures outlined in IRM 3.8.45.10.2 (entitled, "Analysis of PPU Presearch" )

    2. Research SUMRY and the IAT payment perfection tool to determine where the payment should be applied (following the instructions in IRM 3.12.10.2.7, above).

    3. For information used to research Lockbox records, refer to IRM 3.0.230, Lockbox Processing Procedures.

    4. For information used to identify Lockbox records by file location codes, refer to Exhibit 3.0.230-3, entitled, "File Location Code Table" , in IRM 3.0.230, Lockbox Processing Procedures.

Error Code 107 - Tax Period

  1. The fields displayed for Error Code 107 are as follows:

    AFD Field Name
    01TXP Tax Period
    01TDT Transaction Date
    01TC Primary Transaction Code
    01STC Secondary Transaction Code
    01DC> Document Code (C/Gen)
  2. The invalid conditions for Error Code 107 are:

    1. The Master File is IMF, the Primary transaction code is 610, and the tax period is later than the current month and year; or,

    2. The Master File is IMF, the secondary transaction code is 460, the File Location Code (the first two digits of the DLN) is other than 20, 21, 66 or 98, and the transaction date is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or,

    3. The month of the tax period is 12 and the year in the tax period is equal to or greater than the current year; or,

    4. The month in the tax period is other than 12 and the tax period is greater than the current year and month.

Error Code 107 Correction Procedures
  1. Verify and correct coding and transcription errors.

  2. Consult the table below for procedures for Form 4868 handling

    Reminder:

    If the Transaction Date in Field 01TDT is correct, but, additional information is necessary to determine timely-filing, check for the postmark date on the envelope or stamped on the face of the document.

    .

    Special to Transaction Action Date

    IF AND THEN
    If the document is IMF, the secondary transaction code (STC) is 460 ("Extension of Time for Filing" ) The transaction date is more than ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ The extension should have been disapproved (denied). See also IRM 3.11.212.1.8 (Determination of Timely Filing/Received Date - General), in IRM 3.11.212, (Returns and Document Analysis, Applications for Extension of Time to File), for specific instructions for determination of timely-filed extensions.)
    If the Transaction Date in Field 01TDT is correct If more than one Form 4868 was mailed in a single envelope
    1. The envelope will be attached to one of the documents, AND

    2. The postmark date will be stamped on the face of the additional documents.

    3. See also IRM 3.12.212.1.11 ("Determination of Timely Filing/Received Date" ) in IRM 3.12.212, Error Resolution, Applications for Extension of Time to File Tax Returns.

    If the Transaction Date in Field 01TDT is correct If the postmark date makes the extension timely Change the date in Field 01TDT to a date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
    If the Transaction Date in Field 01TDT is correct
    • Box 8 (Out of the Country) on the Form 4868 is checked (as a foreign postmark) OR on an attachment that the taxpayer is "out of the country"

    1. Then the extension is timely filed.

    2. To Process:

      • Change the date in Field 01TDT to a date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

      • See also IRM 3.11.212.1.8 ("Determination of Timely Filing/Received Date" ).

    If the Transaction Date in Field 01TDT is correct
    • Box 8 (Out of the Country) on the Form 4868 is checked (as a foreign postmark) OR on an attachment that "taxpayer abroad"

    1. Then the extension is timely filed.

    2. To Process:

      • Change the date in Field 01TDT to a date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

      • See also IRM 3.11.212.1.8 ("Determination of Timely Filing/Received Date" ).

    If the Transaction Date in Field 01TDT is correct
    • Box 8 (Out of the Country) on the Form 4868 is checked (as a foreign postmark) OR on an attachment that the taxpayer is in military service stationed abroad,

    1. Then the extension is timely filed.

    2. To Process:

      • Change the date in Field 01TDT to a date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

      • See also IRM 3.11.212.1.8 ("Determination of Timely Filing/Received Date" ).

    If the Transaction Date in Field 01TDT is correct
    • Box 8 (Out of the Country) on the Form 4868 is checked, OR

    • A foreign postmark is on or before 6/15/YYYY

    1. Then the extension is timely filed.

    2. To Process:

      • Change the date in Field 01TDT to a date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

      • See also IRM 3.11.212.1.8 ("Determination of Timely Filing/Received Date" ).

    If an extension with a timely foreign postmark   An extension with a timely foreign postmark would be considered timely filed, based on Rev. Rul. 2002-23 (Cumulative Bulletin (C.B.) 811. (See IRM 3.12.212.1.11.
    If None of the above   SSPND 611 for renumbering for processing as a denied extension.

     

    Tax Period Month is "12" or Other Than "12"

    IF AND THEN
    If the month of the Tax Period is "12" and the year in the tax Period is equal to or greater than the current year.   Post it to the current year if it is an electronically-filed document.
    If the month of the Tax Period is 12
    • The year in the Tax Period is equal to or greater than the current year

    • and this is a paper document

    1. SSPND 343 (Ogden)/630 (Cincinnati) for contact with the originator for information needed to correct the document(s).

    2. Correct the errors.

    If the month of the Tax Period is otherthan"12" The Tax Period is greater than the current year
    1. SSPND 351 or follow local procedures for further research, and

    2. Correct the errors.

     

    Remittance Transaction Research (RTR) - Other Concerns

    IF AND THEN
    If, while working RTR payments, your Field 01STC generates a TC 460 (Extension of Time for Filing)  
    1. Overlay the TC 460 with a TC 000 (Establish an Account)).

    2. Add a note to RTR. A note must be added to the RTR system when a correct is made.

    3. Refer to IRM 3.12.10.2.5, ("The Remittance Transaction Research (RTR) System" ).

    If research for the originator’s name is attempt through RTR research.   Follow instructions in IRM 3.12.10.5.9.2 ("Researching for the Originator’s Name" ), below.

     

Researching for the Originator’s Name
  1. To determine the payment/remittance originator’s name, do as follows:

    1. Access Remittance Transaction Research (RTR) and enter the block DLN of the payment in the appropriate field. The RTR screen displays “Document Remittance Register Details”, “Endpoint Master Listing Information”, and “Notes”.

    2. Under “Notes” section of the screen, you will find the originator’s SEID (the five-character alphanumeric item) located in the “Created by” field. This is the SEID of the person you will research through Microsoft Outlook.

    3. Next, access Microsoft Outlook.

    4. Click on “New”

    5. Click on “Mail Message”.

    6. Click on “To” for “Select Names” template.

    7. In the lower left-hand corner of the template, click the downward arrow to the right of the “Advanced” label. You will find four (4) choices.

    8. Click on “Find”.

    9. After the “Find” template appears, enter the Originator’s SEID in the “Alias” block and click “OK”.

    10. The “Select Names” template will display the name of the Originator. Click once again under “Advanced” in the lower left corner of the “Select Names” template.

    11. When the “(Originator’s Name) Properties” template appears, you will see various information pertaining to the originator (including the SEID (right-hand side of the template).

    12. After confirming this SEID on the template is the same SEID you entered in Step 3-9), check the Originator’s office (the sixth item on the right-hand side of the “. . . . Properties” template).

      Note:

      A similar search for this information can be performed using "Discovery Directory" .

    13. Contact the originator for information and/or assistance required to complete receipts processing.

  2. For instructions regarding the use of the RTR, see IRM 3.12.10.3.5, The Remittance Transaction Research (RTR) System. For additional information regarding RTR, refer to IRM 3.5.10.7.1, "Research Screens," in IRM 3.5.10, Accounts Services---Remittance Transaction Research (RTR) System.

Reject/Suspense Correction Procedures
  1. If you cannot determine the correct information through research, and the document was prepared by IRS, SSPND 343 (Ogden)/630 (Cincinnati) for contact with originator for information needed to correct the transaction/document(s). Correct all errors.

  2. If you cannot determine the correct information through research, and the document was NOT prepared by IRS, SSPND with Action Code 211 for correspondence with the taxpayer (or document originator) for information needed to correct the transaction/document(s). Correct all errors.

Error Code 109 - Tax Period

  1. The fields displayed for Error Code 109 are as follows.

    AFD Field Name
    01TXP Tax Period
    01MFT MFT Code
    01TC Primary Transaction Code
    01TTC Tertiary Transaction Code
  2. The invalid conditions for Error Code 109 are:

    1. The MFT Code is 01 or 16, the Primary Transaction Code is 662, and the Tax Period is not 000000; or,

    2. The MFT Code is 01 or 16, the Primary Transaction Code is 662, the Tax Period is 000000, and the Tertiary Transaction Code is not 652; or,

    3. The MFT Code is 01 or 16 and the Tertiary Transaction Code is 662 and the Tax Period is not 000000 and the Primary Transaction Code is not 652; or,

    4. The MFT Code is 01 or 16 and the Tax Period is 000000 and neither the Primary Transaction Code or the Tertiary Transaction Code is 662, and the Primary Transaction Code is not 652 or a Tertiary Transaction Code is present.

  3. The correction procedures for Error Code 109 are:

    1. Verify and correct coding and transcription errors.

    2. If the entries are transcribed correctly, research for valid transaction codes, using Exhibit 3.12.10-1 (Valid Tax Class--MFT Code--Tax Period Table) and Exhibit 3.12.10-3 (Valid Transaction Code by MFT). Correct all errors.

    3. If, after research, you are unable to determine a valid transaction code, SSPND 343 (Ogden)/630 (Cincinnati) for contact with originator for further research or information needed to correct the transaction/document(s). Correct all errors.

Reject/Suspense Correction Procedures
  1. If you cannot determine the correct information through research, and the document was prepared by IRS, SSPND 343 (Ogden)/630 (Cincinnati) for contact with originator for information needed to correct the transaction/document(s). Correct all errors.

  2. If you cannot determine the correct information through research, and the document was NOT prepared by IRS, SSPND with Action Code 211 for correspondence with the taxpayer (or document originator) for information needed to correct the transaction/document(s). Correct all errors.

Error Code 111 - Tax Period/Transaction Date

  1. The fields displayed for Error Code 111 are as follows.

    AFD Field Name
    CL Clear Code
    01TXP Tax Period
    01TDT Transaction Date
    01TC Primary Transaction Code
    01MFT MFT Code
    01DC> Document Code (C/Gen)
  2. The invalid conditions for Error Code 111 are:

    1. The Tax Period is later than the current year and month plus one year; or,

    2. The Master File is IMF and the MFT is 30, 31, 35, or 55; the doc code is 17, 18. 19, 70 or 76; and the Transaction Date is more than one year old; or,

    3. The Master File is IMF and the MFT is 30, 31, 35 or 55; the doc code is 17, 18. 19, 70 or 76; the Transaction Date is earlier than the first day of the Tax Period; the doc code is other than 24, or the Transaction Code is other than 712; or,

    4. The Master File is BMF and the MFT is 02, 05, 06, 07, 08, 10, 11, 12, 14, 15, 17, 33, 34, 36, 37, 43, 44, 46, 49, 50, 64, 67, 74, 76, 77, 78, 85, 86; OR, MFT is 09 (and Year in Tax Period greater than or equal to 197612), OR MFT is 51 (and Year in Tax Period is less than 1971 or greater than 1981); OR, the Transaction Date is earlier than the first day of the eleventh preceding month of the Tax Period and the doc code is other than 24, and the Transaction Code is other than 650, 651, 652, or 712.

  3. The correction procedures for Error Code 111 are:

    1. Verify and correct coding and transcription errors.

    2. If the MFT code is 51, 58, 60, 62, 63 or 64, this is a verification check only. Input a "C" in the Clear Code Field. If the MFT code is other than those listed above, SSPND 351 or follow local procedures for research.

    3. If the Master File is IMF, MFTs 30, 31, or 55, and the doc code is 05, 06, 07, 08, 09, 10, 11, 12, 17, 18, 19, 21, 22, 26, 27, 72 or 73, and the entries are correct as transcribed, input a "C" in the Clear Code Field.

    4. If the invalid condition is 2d. above, search the document for another valid Transaction Date. If another valid transaction date cannot be found, enter a "C" in the Clear code Field.

    5. If you are unable to correct this error, and you cannot determine the correct information through research (and the document was prepared by IRS), SSPND 343 (Ogden)/630 (Cincinnati) for contact with the originator for information needed to correct the transaction/document(s). Correct all errors.

    6. If you are unable to correct this error, and you cannot determine the correct information through research, and the document was NOT prepared by IRS, SSPND with Action Code 211 for correspondence with the taxpayer (or document originator) for information needed to correct the transaction/document(s). Correct all errors.

Error Code 113 - Transaction Date

  1. The fields displayed for Error Code 113 are as follows:

    AFD Field Name
    01TDT Transaction Date
    01TC Primary Transaction Code
    01TTC Tertiary Transaction Code
    01DC> Document Code (C/Gen)
  2. The invalid conditions for Error Code 113 are:

    1. For IMF and BMF: the Doc Code is other than 87, and neither the Primary Transaction Code or the Tertiary Transaction Code is 730, 731, 732, 850, 851, 852 and the Transaction Date is later than the current date; or,

    2. For IMF and BMF: the Doc Code is other than 87 and the Primary Transaction Code is 730, 731, 732, 850, 851, or 852 and the Tertiary Transaction Code, if present, is 730, 731, 732, 850, 851, or 852 and the Transaction Date is greater than the current date plus fourteen days.

  3. The correction procedures for Error Code 113 are:

    1. Verify and correct coding and any transcription errors.

    2. If the date was transcribed correctly, determine the original DLN Julian date and enter the date in Field 01TDT.

    3. If the document has been renumbered, subtract 10 days from the original Julian date and enter the result in 01TDT.

      Note:

      Currently all renumbered documents are processed through ISRP. When this process changes, you must research using CC SCFTR to determine if this is a renumbered document.

Error Code 115 - Transaction Date

  1. The fields displayed for Error Code 115 are as follows.

    AFD Field Name
    CL Clear Code
    01TXP Tax Period
    01MFT MFT Code
    01TDT Transaction Date
    01TC Primary Transaction Code
    01DC> Document Code (C/Gen)
Invalid Conditions
  1. For BMF: the Doc Code is other than 24, the Transaction Code is other than 650, 651, 652, or 712 and the MFT is 01, 03, 04, or 09 (tax period is 197512 or earlier), 16, 51 (tax period is earlier than 198212 and later than 197012), 58, 60, 61, 62, or 63 and the Transaction Date is earlier than the first day of the second preceding month of the tax period; or,

  2. The transaction code is 650, 651, 652, or 712 and the transaction date is more than one year old.

Correction Procedures
  1. Verify and correct coding and transcription errors.

  2. If all entries except Field 01TXP (Tax Period) were transcribed correctly, research BMFOL for a valid Tax Period and correct Field 01TXP.

  3. If the document was transcribed correctly, enter a "C" in the Clear Code Field.

  4. Post the payment for the current year or quarter if:

    • There was no indication on the voucher regarding the period or quarter for which the payment is intended

    • The taxpayer sending the voucher did not mark on the voucher the period or quarter for which the payment is intended

    • The taxpayer made no notation on the check the period or quarter for which the payment is intended

Error Code 117 - Transaction Date

  1. The fields displayed for Error Code 117 are as follows.

    AFD Field Name
    01TXP Tax Period
    01MFT MFT Code
    01TDT Transaction Date
    01DC> Document Code (C/Gen)
Invalid Conditions
  1. The Master File is IMF, MFT 29, the Transaction Date is earlier than the first day of the Tax Period, and the Doc Code is other than 24.

Correction Procedures
  1. Verify and correct coding and transcription errors.

  2. If the entries are transcribed correctly, research for a valid Transaction Date. If one cannot be found, change the Transaction Date to one day after the beginning of the Tax Period.

Error Code 119 - Transaction Code

  1. The fields displayed for Error Code 119 are as follows.

    AFD Field Name
    01MFT MFT Code
    01TC Primary Transaction Code
    01DC> Document Code (C/Gen)
  2. The invalid conditions for Error Code 119 are:

    1. For IMF, MFTs 30, 31, or 55, and BMF: the Transaction Code is 610 and the Doc Code is not consistent.

    2. For IMF, MFTs 30, 31, or 55, and BMF: the Transaction Code is not consistent with the Doc Code.

  3. The correction procedures for Error Code 119 are:

    1. Verify and correct coding and transcription errors. Compare the doc code in the DLN on the document with the entry in 01DC>.

    2. The valid document codes for IMF and BMF non-returns are: 17, 18, 19, 24, 45, 48, 51, 58, 70, 76, or 87.

    3. If the transaction code is 610 and the return Doc Code is other than a valid Doc Code, SSPND 611, for renumbering.

    4. If the Transaction Code is not 610, refer to Exhibit 3.12.10-2 to determine a valid transaction code/doc code combination.

      Note:

      Most credit transactions can be processed with Transaction Code 670.

    5. If unable to determine a valid transaction code/doc code combination, SSPND 343 (Ogden)/630 (Cincinnati) for further research.

    6. If you cannot determine the correct information through research, and the document was prepared by IRS, SSPND 343 (Ogden)/630 (Cincinnati) for contact with the originator for information needed to correct the transaction/document(s). Correct all errors.

    7. If you cannot determine the correct information through research, and the document was NOT prepared by IRS, SSPND with Action Code 211 for correspondence with the taxpayer (or document originator) for information needed to correct the transaction/document(s). Correct all errors.

Error Code 121 - Transaction Date

  1. The fields displayed for Error Code 121 are as follows.

    AFD Field Name
    01MFT MFT Code
    01TDT Transaction Date
    01TC Transaction Code
  2. The invalid conditions for Error Code 121 are: For IMF, MFT 29, the Doc Code is other than 87 and the Transaction Date is greater than the current date plus 14 days and the Transaction Code is 730, 732, 850, or 852.

  3. The correction procedures for Error Code 121 are:

    1. Verify and correct coding and transcription errors.

    2. If the document was transcribed correctly, search the document for a valid Transaction Date. If one cannot be found, determine the original DLN Julian date and enter the date in Field 01TDT.

Error Code 123 - Primary Transaction Code/Transaction Amount

  1. The fields displayed for Error Code 123 are as follows:

    AFD Field Name
    01TC Primary Transaction Code
    01TA> Primary Transaction Amount (C/Gen)
  2. The invalid conditions for Error Code 123 are:

    1. The Primary Transaction Amount is positive and the Transaction Code is a credit.

    2. The Primary Transaction Amount is negative and the Transaction Code is a debit.

  3. The correction procedures for Error Code 123 are:

    1. Verify and correct coding and transcription errors.

    2. If there is a credit Transaction Code on a debit document, change the credit Transaction Code to the corresponding debit Transaction Code. See also Exhibit 3.12.10-2

    3. If there is a debit Transaction Code on a credit document, change the debit Transaction Code to the corresponding credit Transaction Code. See also Exhibit 3.12.10-2

    4. If the Primary Transaction Amount was transcribed incorrectly, SSPND 630 for reinput.

    5. If the entries are correct (and the document was prepared by IRS), SSPND 343 (Ogden)/630 (Cincinnati) for contact with originator for information needed to correct the transaction. Correct all errors.

    6. If the entries are correct (and the documents was NOT prepared by IRS), SSPND with Action Code 211 for correspondence with the taxpayer (or document originator) for information needed to correct the transaction document(s). Correct all errors.

Error Code 125 - Transaction Code (840)/Block Header

  1. The fields displayed for Error Code 125 are as follows.

    AFD Field Name
    01TC Primary Transaction Code
    01BH> Block Header Indicator (C/Gen)
  2. The invalid conditions for Error Code 125 are:

    1. If the Transaction Code is 840 and the computer generated Block Header Indicator is not a "1" ; or,

    2. The computer generated Block Header Indicator is a "1" and the Transaction Code is not 840.

  3. The correction procedures for Error Code 125 are:

    1. Verify and correct coding and transcription errors.

    2. If the Transaction Code is 840, there must be a TC 840 in the block header and Field 01BH> must be 1. If the Transaction Code is correct, SSPND 630 for reinput.

      Note:

      If a Refund Schedule Number is not present, route the document to the originator before it is sent to be reinput unless the Blocking Series is 550–554, 90X or 92X. See also IRM 3.12.10.4.28

    3. If the computer generated Block Header Indicator is present and the Transaction Code is not 840, SSPND 630 for reinput.

Error Code 127 - Primary/Secondary Transaction Code

  1. The fields displayed for Error Code 127 are as follows.

    AFD Field Name
    01TC Primary Transaction Code
    01STC Secondary Transaction Code
    01SA> Secondary Transaction Amount (C/Gen)
    01DC> Document Code (C/Gen)
  2. The Invalid Conditions for Error Code 127 are:

    1. The Secondary Transaction Code is 770 and the Primary Transaction Code is other than 721, 722, 832 or 840; or,

    2. The Secondary Transaction Code is 772 and the Primary Transaction Code is other than 720; or,

    3. The Secondary Transaction Code is 280 and the Primary Transaction Code is other than 611, 621, 641, 661, 671, 681, 691, or 721; or,

    4. The Secondary Transaction Code is 460 and the Primary Transaction Code is other than 670; or,

    5. The Secondary Transaction Code is 340 and the Primary Transaction Code is other than 670; or,

    6. The Secondary Transaction Code is other than 460, 472 or 570 and the Secondary Transaction Amount is positive and the Secondary Transaction Code is a credit; or, the Secondary Transaction Code is a debit and the Secondary Transaction Amount is a negative; or,

    7. The Secondary Transaction Code is not compatible with the computer generated Doc Code.

  3. The correction procedures for Error Code 127 are:

    1. Verify and correct coding and transcription errors.

    2. Determine if the Secondary Transaction Code and the Doc Code are compatible, using Exhibit 3.12.10-2. If not, SSPND 611 (Remittance Renumber), for renumbering.

    3. If the Secondary Transaction Code is not compatible with the Primary Transaction Code and the correct codes cannot be determined, SSPND 343 (Ogden)/630 (Cincinnati) for contact with the originator.

    4. If the Secondary Transaction Code is 770 and TC 770 was not present on the input record (TC 770 entered in ERS), the Secondary Transaction Amount will appear as a positive amount. SSPND 630 for reinput.

    5. If the Transaction Amount was transcribed incorrectly, SSPND 630 for reinput.

Reject/Suspense Correction Procedures
  1. If you cannot determine the correct information through research, and the document was prepared by IRS, SSPND 343 (Ogden)/630 (Cincinnati) for further research or for contact with the originator for information needed to correct the transaction/document(s). Correct all errors.

  2. If you cannot determine the correct information through research, and the document was NOT prepared by IRS, SSPND with Action Code 211 for correspondence with the taxpayer (or document originator) for information needed to correct the transaction/document(s). Correct all errors.

Error Code 129 - Primary Transaction Code 670/Secondary Transaction Code 460 (International)

  1. The field displayed for Error Code 129 are as follows.

    AFD Field Name
    01TDT Transaction Date
    01TC Primary Transaction Code
    01STC Secondary Transaction Code
  2. The invalid conditions for Error Code 129 are: For IMF, the Primary Transaction Code is 670, the Secondary Transaction Code is 460, the File Location Code (the first two digits of the DLN) is 20, 21, 66 or 98, and the Transaction Date is more than 5 months and 22 days after the Tax Period.

  3. The correction procedures for Error Code 129 are:

    1. Verify and correct coding and transcription errors.

    2. If the Transaction Date is more than 5 months and 22 days after the tax period ending, the extension should have been disapproved (denied).

    3. If the Transaction Date in Field 01TDT is correct, SSPND 611 for renumbering.

    4. If the Transaction Date is incorrect and the extension would have been approved, change Field 01TDT to a date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ after the tax period ending.

Error Code 131 - Tertiary Transaction Code

  1. The fields displayed for Error Code 131 are as follows.

    AFD Field Name
    01MFT MFT Code
    01TTC Tertiary Transaction Code
    01TT> Tertiary Transaction Amount (C/Gen)
    01DC> Doc Code (C/Gen)
  2. The invalid conditions for Error Code 131 are:

    1. The Tertiary Transaction Code is not consistent with the Doc Code.

    2. The Tertiary Transaction Code is not 610 and the return Doc Code is not a valid Doc Code.

    3. The Tertiary Transaction Amount is positive and the Tertiary Transaction Code is a credit code.

    4. The Tertiary Transaction Amount is negative and the Tertiary Transaction Code is a debit code.

  3. The correction procedures for Error Code 131 are:

    1. Verify and correct coding and transcription errors.

    2. Compare the Doc Code with the entry in Field 01DC>. The valid document codes for IMF and BMF non-returns are: 17, 18, 19, 24, 45, 48, 51, 58, 70, 76, or 87.

    3. If the Doc Code is invalid, SSPND 611 for renumbering.

    4. If the Tertiary Transaction Amount is incorrect, SSPND 630 for contact with the originator.

Reject/Suspense Correction Procedures
  1. If you cannot determine the correct information through research, and the document was prepared by IRS, SSPND 343 (Ogden)/630 (Cincinnati) for further research or for contact with the originator for information needed to correct the transaction/document(s). Correct all errors.

  2. If you cannot determine the correct information through research, and the document was NOT prepared by IRS, SSPND with Action Code 211 for correspondence with the taxpayer (or document originator) for information needed to correct the transaction/document(s). Correct all errors.

Error Code 133 - Primary Transaction Amount

  1. The fields displayed for Error Code 133 are as follows.

    AFD Field Name
    01TC Primary Transaction Code
    01TA> Primary Transaction Amount (C/Gen)
  2. The invalid conditions for Error Code 133 are:

    1. The Primary Transaction Amount is present and the Transaction Code is 400.

    2. The Primary Transaction Amount is not present and the Transaction Code is 740.

  3. The correction procedures for Error Code 133 are:

    1. Verify and correct coding and transcription errors.

    2. If the document is correct as transcribed, SSPND 351 for research.

    3. If you cannot determine the correct information through research, and the document was prepared by IRS, SSPND 343 (Ogden)/630 (Cincinnati) for contact with the originator for information needed to correct the transaction/document(s). Correct all errors.

    4. If you cannot determine the correct information through research, and the document was NOT prepared by IRS, SSPND with Action Code 211 for correspondence with the taxpayer (or document originator) for information needed to correct the transaction/document(s). Correct all errors.

Error Code 135 - Secondary/Tertiary Transaction Code

  1. The fields displayed for Error Code 135 are as follows.

    AFD Field Name
    01STC Secondary Transaction Code
    01SA> Secondary Transaction Amount (C/Gen)
    01TTC Tertiary Transaction Code
    01TT> Tertiary Transaction Amount (C/Gen)
  2. The invalid conditions for Error Code 135 are:

    1. The Secondary Transaction Amount is present and the Secondary Transaction Code is not present; or,

    2. The Secondary Transaction Amount is not present and the Secondary Transaction Code is 200, 340, 360, or 772; or,

    3. The Secondary Transaction Code is 460, 472, or 570 and the Secondary Transaction Amount is present; or,

    4. The Tertiary Transaction Code is present and the Tertiary Transaction Amount is not present or the Tertiary Transaction Amount is present and the Tertiary Transaction Code is not present.

Correction Procedures
  1. The correction procedures for Error Code 135 are as follows:

    1. Verify and correct coding and transcription errors.

    2. If the Secondary Transaction Code is other than 170, 180, 280, 460, 570 or 770 there must be a Secondary Transaction Amount present. Search the document for a Secondary Transaction Amount. If a Secondary Transaction Amount is found, the document must be reinput. SSPND 630 for reinput. If a Secondary Transaction Amount is not found, delete the data in Field 01STC.

    3. If the Secondary Transaction Code is not present when the Secondary Transaction Amount is present, or the Tertiary Transaction Code is not present when the Tertiary Transaction Amount is present, search the document for a valid Secondary and/or Tertiary Transaction Code. If one is found, enter in Field 01STC. If one cannot be found, SSPND 343 (Ogden)/630 (Cincinnati) for contact with the originator for information needed.

    4. Secondary Transaction Codes 460, 472 and 570 are not valid with a Secondary Transaction Amount. Search the document for another valid Secondary Transaction Code. If one is found, enter in Field 01STC. If another Secondary Transaction Code cannot be found, SSPND 343 (Ogden)/630 (Cincinnati) for contact with the originator for information needed.

    5. If a Tertiary Transaction Code is present and a Tertiary Transaction Amount is not present, search the document for a Tertiary Transaction Amount. If an amount is found, SSPND 630, for reinput. If an amount is not found, delete the Tertiary Transaction Code.

    6. If the Tertiary Transaction Code is not present when the Tertiary Transaction Amount is present, search the document for a valid Tertiary Transaction Code. If one is found, enter in Field 01TTC. If one cannot be found, SSPND 343 (Ogden)/630 (Cincinnati) for contact with the originator.

Reject/Suspense Correction Procedures
  1. If you cannot determine the correct information through research, and the document was prepared by IRS, SSPND 343 (Ogden)/630 (Cincinnati) for further research or for contact with originator for information needed to correct the transaction/document(s). Correct all errors.

  2. If you cannot determine the correct information through research, and the document was NOT prepared by IRS, SSPND with Action Code 211 for correspondence with the taxpayer (or document originator) for information needed to correct the transaction/document(s). Correct all errors.

Error Code 137 - Spouse Indicator

  1. The fields displayed for Error Code 137 are as follows.

    AFD Field Name
    01MFT MFT Code
    01SI Spouse Indicator
    01DC> Document Code (C/Gen)
  2. The invalid conditions for Error Code 137 are:

    1. For IMF, MFTs 30, 31, or 55, the Spouse Indicator is present and the Doc Code is other than 24; or

    2. For BMF, or IMF MFT 29, the Spouse Indicator is present.

  3. The correction procedures for Error Code 137 are:

    1. Verify and correct coding and transcription errors.

    2. If IMF and the Doc Code is correct and is other than 24, delete the Spouse Indicator In Field 01SI. If the Doc Code is incorrect, SSPND 611 to renumber.

    3. If BMF or IMF, MFT 29, delete the Spouse Indicator in Field 01S1.

Error Code 139 - Refund Bypass Indicator

  1. The fields displayed for Error Code 139 are as follows.

    AFD Field Name
    01MFT MFT Code
    01TC Primary Transaction Code
    01TTC Tertiary Transaction Code
    01BPI Bypass Indicator
    01DC> Document Code (C/Gen)
  2. The invalid conditions for Error Code 139 are:

    1. For IMF, MFTs 30, 31, or 55, or BMF, the Bypass Indicator is present and the doc code is not 24, 48, or 58; or,

    2. For IMF, MFTs 30, 31, or 55, the Bypass Indicator is present, the doc code is 24, 48, or 58 and the Primary Transaction Code is other than 660, 670, or 760, or the Tertiary Transaction Code, if present, is other than 660, 670, or 760; or,

    3. For BMF, the Bypass Indicator is present, the doc code is other than 24, 48, or 58 and the Primary Transaction Code is other than 650, 660, 670, or 760 or the Tertiary Transaction Code, if present, is other than 650, 660, 670, or 760.

  3. The correction procedures for Error Code 139 are:

    1. Verify and correct coding and transcription errors.

    2. If the Doc Code is not 24, 48, or 58, delete the entry in Field 01BPI.

    3. If the Primary/Tertiary Transaction Codes present are other than what is listed above, delete the entry in Field 01BPI.

Error Code 141 - Cross Reference Fields

  1. The fields displayed for Error Code 141 are as follows.

    AFD Field Name
    01XTN X-Reference TIN
    01XMT X-Reference MFT
    01XTP X-Reference Tax Period
    01DC> Document Code (C/Gen)
  2. The invalid conditions for Error Code 141 are as follows:

    1. One of the X-reference fields is present and the other X-reference fields are not present; or,

    2. All of the X-reference fields are present and the Doc Code is other than 24, 48, or 58.

  3. The correction procedures for Error Code 141 are:

    1. Verify and correct coding and transcription errors.

    2. If there are no errors, search for the other X-reference Field(s).

    3. If found, enter the information in the appropriate field(s).

    4. If not found, delete all X-reference information.

Error Code 143 - Multi-Split Remit Code

  1. The fields displayed for Error Code 143 are as follows.

    AFD Field Name
    01TC Primary Transaction Code
    01MSC Multi-split Remittance Code
    01DC> Document Code (C/Gen)
  2. The invalid conditions for Error Code 143 are as follows:

    1. Multi-split Remittance Code is present, the Doc Code is 17, 18, 19, 70, or 76, the Primary Transaction Code is 610, 640, 650, 660, 670, 680, 690, or 694, AND the Tertiary Transaction Code, if present, is other than 610, 640, 650, 660, 670, 680, 690, or 694.

    2. Multi-split Remittance Code is present, the Doc Code is 17, 18, 19, 70, or 76, AND the Primary Transaction Code is other than 610, 640, 650, 660, 670, 680, 690 or 694.

    3. Multi-split Remittance Code is present AND the Doc Code is other than 17, 18, 19, 70, or 76.

  3. The correction procedures for Error Code 143 are as follows:

    1. Verify and correct coding and transcription errors.

    2. If the Doc Code is other than 17, 18, 19, 70, or 76, or the Primary Transaction Code is other than 610, 640, 650, 660, 670, 680, 690 or 694, delete the entry in Field 01MSC.

Error Code 145 - Primary Transaction Code 670 (for Federal Payment Levy Program (FPLP))

  1. The fields displayed for Error Code 145 are as follows.

    AFD Field Name
    01TC Primary Transaction Code
    01TA> Primary Transaction Amount (C/Gen)
    01DPC Designated Payment Code
  2. The invalid conditions for Error Code 145 are as follows:

    1. Primary Transaction Code 670 is present and the Designated Payment Code is equal to 18 or 19.

    2. The Designated Payment Code is equal to 33, 34, or 35 and the Primary Transaction Code is other than 670, 671, or 672.

    3. The Designated Payment Code is 26 and the Primary Transaction Code is other than 670, 680, or 690.

  3. The correction procedures for Error Code 145 are:

    1. Verify and correct coding and transcription errors.

    2. FPLP payments should be made electronically through EFTPS. If there are no errors delete DPC 18 or 19 from Field 01DPC.

    3. DPCs 33, 34, and 35 all represent Offers in Compromise. The program requires that either a TC 670, 671, or 672 must be present if the DPCs are either 33, 34, or 35. If there are no other errors, delete the DPC 33, 34, or 35 from Field 01DPC.

    4. DPC 26 represents Criminal Restitution Payments. The program requires that either a TC 670, 680, or 690 must be present if the DPC is 26. If there are no other errors, delete DPC 26 from Field 01DPC.

Error Code 147 - Designated Payment Code (DPC) 44, 45, 46, 47, 48, 49, 50, 51, or 52

  1. The fields displayed for Error Code 147 are as follows.

    AFD Field Name
    01TXP Tax Period
    01MFT MFT Code
    01TC Primary Transaction Code
    01TA> Primary Transaction Amount (C/Gen)
    01STC Secondary Transaction Code
    01SA> Secondary Transaction Amount (C/Gen)
    01DPC Designated Payment Code
  2. The invalid conditions for Error Code 147 are:

    1. EITHER DPC 44, 45, 46 47, 48, 49, 50, 51, or 52 is present and MFT is other than "55" if IMF or "13" if BMF; OR

    2. Tax Period is other than "YYYY01" if IMF or "YYYY12" if BMF; OR

    3. Primary TC is other than 694 and Secondary TC is other than 360.

    4. DPC 44 is present and the Primary Transaction Amount and the Secondary Transaction Amount are not equal to $31.00.

    5. DPC 45 is present and the Primary Transaction Amount and the Secondary Transaction Amount are not equal to $149.00.

    6. DPC 46 is present and the Primary Transaction Amount and the Secondary Transaction Amount are to be determined.

      Exception:

      Pending programming completion regarding this particular DPC and fee amount, DPC 46 is NOT currently displayed as a "valid" option in the (Revenue Receipts) program. If it is displayed on the ERS screen (in Field 01DPC), compare the screen entry against the transcribed document and correct the screen entry. Refer to (6), below, if you are unable to make this correction.

    7. DPC 47 is present and the Primary Transaction Amount and the Secondary Transaction Amount are not equal to $43.00.

    8. DPC 48 is present and the Primary Transaction Amount and the Secondary Transaction Amount are not equal to $43.00.

    9. DPC 49 is present and the Primary Transaction Amount and the Secondary Transaction Amount are not equal to $107.00.

    10. DPC 50 is present and the Primary Transaction Amount and the Secondary Transaction Amount are not equal to $225.00.

    11. DPC 51 is present and the Primary Transaction Amount and the Secondary Transaction Amount are not equal to $89.00.

    12. DPC 52 is present and the Primary Transaction Amount and the Secondary Transaction Amount are not equal to $43.00.

  3. The correction procedures for Error Code 147 are:

    1. Verify and correct coding and transcription errors.

    2. For installment agreement user fee records, Designated Payment Code (DPC) 44, 45, 47, 48, 49, 50, 51 or 52 must be present.

    3. DPC 44 (new) is the OPA (On-Line Payment Agreement) Direct Debit Installment Agreement (DDIA) Origination Fee and the fee is $31.00.

    4. DPC 45 (new) is the OPA Non-Direct Debit Installment Agreement Origination Fee (Regular (new) Fee) and the fee is $149.00

    5. DPC 46 (new) is the OPA Installment Agreement (IA) Reinstatement or Restructure Fee (fee intended for future use; fee amount to be determined).

    6. DPC 47 is the Installment Agreement Reduced Origination User Fee (Reduced for Low-Income Taxpayer)) and the fee is $43.00(NOTE: The fee remains unchanged for 2017; same amount as in 2016).

    7. DPC 48 is the Direct Debit Reduced Origination User Fee (Low-Income) and the fee is $43.00(NOTE: The fee remains unchanged for 2017; same amount as in 2016)).

    8. DPC 49 is the Direct Debit Origination User Fee and the fee is now $107.00 (the fee was $52.00 in 2016).

    9. DPC 50 is the Non-Direct Debit Installment Agreement Origination User Fee (IAUF)--Initial Origination Fee and the fee is $225.00 (the fee was $120.00 in 2016).

    10. DPC 51 is the Installment Agreement User Fee (Reinstatement or Restructure Fee) and the fee is now $89.00 (the fee was $50.00 in 2016).

    11. DPC 52 (new) is the Installment Agreement (IA) Reinstatement or Restructure Reduced User Fee- (Low-Income) and the fee is $43.00.

  4. If either DPC 44, 45, 47, 48, 49, 50, 51 or 52 is present:

    1. The Tax Period must be "YYYY01" if IMF OR"YYYY12" if BMF.

    2. The MFT must be "55" if IMF or "13" if BMF.

  5. If either DPC 44, 45, 47, 48, 49, 50, 51 or 52 is present:

    1. The Primary Transaction Code must be 694, and

    2. The Secondary Transaction Code must be 360, and

    3. The primary and secondary money amounts must be the same.

  6. IMPORTANT: If the amount is not the same as one of the User Fee amounts, SSPND 630 to Rejects for re-input.

Reject/Suspense Correction Procedures
  1. Research RTR for an indication for where to apply the payment. If no indication on RTR, then check BMFOLI/IMFOLI for any outstanding balances. See IRM 3.12.10.3.5.

    1. If outstanding balance is found, then remove the DPC code and apply that payment as a TC 670 to that account.

    2. If not found, apply the payment to Unidentified.

Error Code 149 - Refund Schedule Number (RSN)

  1. The fields displayed for Error Code 149 are as follows.

    AFD Field Name
    01TC Primary Transaction Code
    01RSN Refund Schedule Number
    01BH> Block Header Indicator (C/Gen)
  2. The invalid conditions for Error Code 149 are:

    1. Refund Schedule Number is present when the Transaction Code is 840 and the Blocking Series is 93X.

    2. Refund Schedule Number is present and not zero (0) when the Transaction Code is 840 and the Blocking Series is 550-554, 90X or 92X.

    3. Refund Schedule Number is present and not valid when the Transaction Code is 840 and the Blocking Series is other than those listed in a. or b. above.

Correction Procedures
  1. Verify and correct coding and transcription errors. The Refund Schedule Number (RSN) can be either zero (0) or a 10-digit or 14-digit number. The RSN is alphanumeric.

  2. If the Blocking Series is 93X, SSPND 611 for renumbering. Blocking Series 93X is invalid when the Transaction Code is 840.

  3. If the Blocking Series is 550-554, 90X or 92X, a zero (0) must be present in Field 01RSN. Delete the invalid data in Field 01RSN and enter a zero (0).

  4. The 10-digit format for RSN will be displayed as "YYJJJSCXAA" and consist of the following elements:

    Position Element Description
    1-2 YY Current processing year or immediately preceding calendar year.
    3-5 JJJ Julian date, 001–365 (366 for leap year)
    6-7 SC Submission Processing Campus: 07, 08, 09, 17, 18, 19, 28, 29, 49, or 89.
    8 X File Type:
    • 0–BMF

    • 1–IMF

    • 3–CADE

    • 4–IRAF

    • 5–Other

    • 6–NMF

    9-10 AA Alpha definitions defining type of refund.

    Note:

    The first digit must be alphabetic and the remaining digit can be alphabetic or blank. Neither can be "E" or "H" .

    Example:

    "MR" may be used to define a "Manual Refund" .

  5. The 14-digit format for RSN will be displayed as "YYYYJJJSCXAAAA" and consist of the following elements:

    Position Element Description
    1-4 YYYY Current processing year.
    5-7 JJJ Julian date, 001–365 (366 for leap year)
    8-9 SC Submission Processing Campus: 07, 08, 09, 17, 18, 19, 28, 29, 49, or 89.
    10 X File Type:
    • 0–BMF

    • 1–IMF

    • 3–CADE

    • 4–IRAF

    • 5–Other

    • 6–NMF

    11-14 AAAA Alpha definitions defining type of refund.

    Note:

    The first digit must be alphabetic and the remaining digits can be alphabetic or blank. Neither can be "E" or "H" .

    Example:

    "MRMR" may be used to define a "Manual Refund" .

  6. If the RSN is not present on the document or is invalid, SSPND 343 (Ogden)/630 (Cincinnati) to Accounting Operations.

    Note:

    If Accounting Operations did not initiate the refund, SSPND 343 (Ogden)/630 (Cincinnati) and route to the originator.

Error Code 151 - TIN Type Indicator (TTI)

  1. The fields displayed for Error Code 151 are as follows:

    AFD Field Name
    01NC Name Control
    01TIN Taxpayer Identification Number
    01TXP Tax Period
    01MFT MFT Code
    01XMT Cross Referenced (X-ref) MFT Code
    01PN Plan Number
    01TTI TIN Type Indicator
    01TTX Cross Referenced (X-ref) TIN Type Indicator
Invalid Conditions - MF Records
  1. The Error Code 151 is set to "error" if any of the following conditions exist for IMF records:

    1. The Primary TIN Type of the Primary TIN is not "0" (zero);

    2. The X-ref (Cross-reference) TIN Type Indicator is not "0" (zero);

    3. The Document Code is "24" or "48" or "58" , and the X-ref TIN Type is not "0" (zero).

Invalid Conditions - BMF Records
  1. The MFT Code is either "51" or "52" , and the Primary TIN Type Indicator is not "0" (zero).

  2. The MFT Code is either 13, 17, 58, 63, 76, or 78, and the Primary TIN Type Indicator is not "0" (zero) or "2" .

  3. The x-ref MFT is either 13, 17, 58, 63, 76, or 78, and the Primary TIN Type Indicator is not "0" (zero) or "2" .

  4. The Document Code is NOT"24" or "48" or "58" , the X-ref TIN Type is BMF, and either of the following cases exists:

    1. Case 1: The X-ref MFT Code is "51" or "52" , and the X-ref TIN Type is not "0" (zero); OR,

    2. Case 2: The X-ref MFT Code is either 13, 17, 58, 63, 76, or 78, and the X-ref TIN Type is not "0" (zero) or"2" ; OR,

    3. Case 3: The X-ref MFT Code is either 01 through 12, or 14 through 16, 33, 34, 36, 37, 40, 44, 46, 49, 50, 60, 61, 62, 64, 67, 74, 75, 76, 77, 84, 85, or 86 and the X-ref TIN Type is not "2" ; or,

    4. Case 4: The X-ref MFT Code is any other and the Primary TIN Type Indicator is not "2" .

Correction Procedures
  1. Verify and correct coding and transcription errors.

  2. The Indicator is a one-digit position field. Valid entries are "0" (zero) or "2" .

  3. BMF documents may contain either an SSN or EIN.

    • The TIN Type Indicator for MFTs 51 and 52 must always be "0" (zero).

    • MFT 13, 17, 58, 63, 76, or 78 with a TIN–Type Indicator is not "0" or "2" .

    • All other BMF MFTs will contain a "2" .

  4. Compare Field 01TIN with the document or archive record to determine whether the TIN is an EIN or an SSN.

    If ... Then ...
    Field 01TIN contains an EIN, the first two digits must be other than: 00, 07–09, 17–19, 28–29, 49, or 89.
    Field 01TIN contains an SSN, the valid ranges for the first three digits are 001–899.
    Field 01TIN contains an ITIN, the valid ranges for the first 3 digits are 900-999; and the 4th and 5th digits must be 50 through 65; 70 through 88; 90 through 92; or, 94 through 99.
    Field 01TIN contains an IRS temporary assigned SSN (900–999), the 4th and 5th digits must contain a valid campus file location code. The valid file location codes are 07, 08, 09, 17, 18, 19, 28, 29, 49, 66, and 89.
  5. If entry in Field 01TIN contains an EIN, but the TIN Type (and/or TIN format) is determined to be an SSN, correct Field 01TTI by changing the "2" to "0" (zero).

  6. If entry in Field 01TIN contains an SSN, but the TIN Type (and/or TIN format) is determined to be an EIN, correct Field 01TTI by changing the "0" (zero) to "2" .

Error Code 153 - Trace ID Correction

  1. The fields displayed for Error Code 153 are as follows.

    AFD Field Title
    CL Clear Code
    01TID Trace ID Number
    01TSN Transaction Sequence Number
    01TXP Tax Period
    01MFT MFT Code
    01DC> Document Code C/Gen (non-correctable)
    01TDT Transaction Date
    01TC Primary Transaction Code
    01TA> Primary Transaction Amount C/Gen (non-correctable)
Invalid Conditions
  1. The Transaction Date is not greater than 20080101.

  2. The Primary (Trans-Pre-Journalized (PJ) Amount is equal to zero.

  3. The Trace ID field contains all zeroes or is blank.

  4. The Trace ID field segments are not numeric or are out of the established range of values.

  5. The Site ID (Positions 1 and 2) is not numeric and cannot be all zeros.

  6. The System ID (Positions 3 and 4) isotherthan 01, 02, 05, 10, 12, 15, 20, 25, 30, 35, 40, 45, 50, or 55.

  7. The Julian Date (Positions 5 through 11) is either of the following:

    1. Not greater than 2008001.

    2. A future date.

    3. Out of range of 001 through 365 (non-leap year).

    4. Out of range of 001 through 366 (Leap Year Check).

  8. The Deposit Ticket Sequence Number (Positions 12 through 14) must be numeric and not zeros.

  9. The Transaction Sequence Number (Positions 15 through 20) must be numeric and not zeros.

Correction Procedures
  1. CAUTION: If you are NOT correcting the Trace ID information for this record, see IRM 3.12.10.7.11 for the appropriate Error Code 153 correction procedures for Name Line 1 (Forms 1040-C (MFT 30; Tax Class 2; Doc Code 18 or Doc Code 61) or Form 1040-ES (MFT 30; Tax Class 2; Doc Code 20). That Error Code 153 occurs for Form 1040-C or Form 1040-ES when the Name Line 1 does not contain an ampersand (&) when Spouse SSN is present; or there is an ampersand in Name Line 1 when Spouse SSN is not present.

  2. Correct any transcription errors.

  3. If Field TDT (Transaction Date) is earlier than 20080101, enter a "C" in the Clear Code field.

  4. If the Primary Transaction Amount (Field 01TA>) equals zero, enter a "C" in the Clear Code field.

  5. If Field 01TID (Trace ID) is blank or contains all zeroes, follow the steps below:

    1. Compare Field TID against the Trace ID field ("Remarks" box, lower left -hand corner) on the Form 813 (Document Register) and correct Field 01TID on the Error Resolution System (ERS) display screen, if it is different.

    2. If the "Remarks" section (Form 813) is blank, research the Trace ID number through Research Transaction Research (RTR), if it cannot be found on the form or attachments.

    3. Enter the Document Locator Number (DLN) from the Form 813 (or deposit ticket) into the DLN box on the RTR screen. (The Trace ID number should appear on the (RTR) screen.)

      Exception:

      For electronic payments, the document shown on the screen may be the debit voucher for a single payment. If so, use the DLN for that voucher to research the Trace ID. This may be the DLN used for researching electronic records, as opposed to the DLN located on the Deposit Ticket (Form 813), which is used for paper forms research.

    4. Enter the Trace ID number (shown on the RTR screen) into Field 01TID.

      Note:

      Enter only the first 14 digits of the 20-digit Trace ID number into Field 01TID.

  6. If additional information is required to narrow your research options through RTR, enter any of the following items (if needed):

    • deposit date

    • transaction date

    • transaction code

    • money amount

    • tax period

    • MFT

    • Block DLN

    • TIN

    • Routing Number

    • Name Control

    • Batch Number

    • Site Code

      Caution:

      Use only the information needed to narrow your search.

  7. Enter the Trace ID number shown on the RTR screen into Field 01TID.

    Note:

    See IRM 3.5.10.7.1 (in IRM 3.5.10, Remittance Transaction Research) for research criteria and/or instructions for using the Remittance Transaction Research (RTR) System.

  8. If the Field 01TID is present, but the Field 01TSN (Transaction Sequence Number) is blank, or contains all zeroes:

    1. Research RTR as described in IRM 3.12.10.5.32.2:(4) through IRM 3.12.10.5.32.2:(6), above.

    2. Enter the sequence number (from the Form 813) for the appropriate payment (or debit voucher) on the RTR screen.

    3. If additional information is needed, follow instructions as shown in IRM 3.12.10.5.32.2:(5) above to narrow your search (if multiple payments or options are shown).

    4. Enter the last 6 digits (of the 20-digit Trace ID number) into Field 01TSN.

    5. If multiple Transaction Sequence Numbers are missing for other payments within the same Form 813 (deposit ticket), repeat above steps, using the appropriate sequence numbers corresponding to those payments requiring ID research.

      Caution:

      No two (2) payments within the same block (or deposit ticket) will have the same TSN.

  9. IMPORTANT: Form 12857, Refund Transfer Posting Vouchers, are often used to process manual refunds (TC 840), which are NOT assigned Trace ID numbers. If this is the case, enter a "C" ) in the Clear Code field.

    Caution:

    No two (2) payments within the same block (or deposit ticket) will have the same TSN.

  10. If there are any payment transactions for Document Codes 24, 48, and/or 58, these may be manual deposit payments which were processed either on Form 2424 (Account Adjustment Voucher), Form 3809 (Miscellaneous Adjustment Voucher, ORForm 8758 (Excess Collections File Addition). If so, do as follows:

    1. Correct any transcription errors.

      Note:

      For Form 2424 and/or Form 3809, the Trace ID Number might be located in the "Explanation" portion of the lower left-hand corner of either form. For Form 8758, the Trace ID number might be contained in Item 21 in the center of that form.

    2. If the Trace ID number cannot be found, and there are no entries in either Field 01TID or Field 01TSN, follow instructions for RTR research in IRM 3.12.10.5.32.2 (4) through IRM 3.12.10.5.32.2 (6), above.

    3. If the Trace ID is found through RTR, enter the Trace ID and TSN numbers in Field 01TID and Field 01TSN, respectively.

      Reminder:

      The Trace ID number contains 20 digits. Enter the first 14 digits in Field 01TID and the last 6 digits in Field 01TSN.

    4. If a Trace ID cannot be found through RTR, research IDRS, using either CC BMFOL or CC IMFOL, to determine whether a Trace ID was assigned.

    5. If the Trace ID is found through CC BMFOL or CC IMFOL, enter the number(s) in Field 01TID and Field 01TSN, respectively.

    6. If no new information is found, enter a "C" in the Clear Code Field.

      Note:

      IMPORTANT: A Trace ID of all zeroes may be valid for all payment transactions for Document Codes 24, 48, and/or 58.

  11. Process Form 3245, Posting Voucher---Refund Cancellation or Repayment as follows:

    1. Correct transcription errors.

    2. The "Trace ID Number" box is located in the lower left-hand corner of the Form 3245. If that box is blank, and there are no entries in either Field 01TID or Field 01TSN, follow instructions for RTR research in IRM 3.12.10.5.32.2 (4) through IRM 3.12.10.5.32.2 (6), above.

    3. If Trace ID is found, enter the Trace ID and TSN numbers in Field 01TID and/or Field 01TSN, respectively.

      Reminder:

      The Trace ID number contains 20 digits. Enter the first 14 digits in Field 01TID, and the last 6 digits in Field 01TSN.

    4. If Trace ID cannot be found through RTR, research IDRS, using either CC BMFOL or CC IMFOL, to determine whether a Trace ID was assigned.

    5. If the Trace ID is found through CC BMFOL or CC IMFOL, enter the number(s) in Field 01TID and/or Field 01TSN, respectively.

    6. If no new information is found, enter a "C" in the Clear Code Field.

    Note:

    Form 3245 is the only form (processed as Doc Code 45) used in payment processing transactions requiring Trace ID numbers. The other forms, listed under IRM 3.12.10.2.1, "Documents Processed as Revenue Receipts" , pertain to refund processing or refund information.

  12. If there are any Deposit Tickets (DTs) or Debit Vouchers (DVs) with any of the following transaction codes (TCs) displayingallzeroes within the Trace ID: 610, 611, 612, 620, 621, 622, 640, 641, 642, 650, 651, 652, 660, 661, 662, 670, 671, 672, 680, 681, 682, 690, 691, 692, 694, 695, 720, 721, 722, and 740, correct as follows:

    Note:

    Transaction amounts of all zeroes are NOT permitted for these transaction codes.

    1. Compare the information displayed on the (ERS) screen against the DT/DV and correct any transcription errors.

    2. If, after checking this information, there are still all zeroes, perform research (RTR) to obtain the transaction amount(s) and the payment (Trace ID) number(s).

    3. If additional information is required for research, enter as appropriate (i.e., deposit date, transaction date, transaction code, money amount, tax period, MFT, block DLN, TIN, Routing Number, Name Control, Batch Number, Site Code, etc.).

    4. Accept whatever information is found through research.

    5. If no new information is found, enter a Clear Code ("CL" ).

  13. If the Trace ID has failed validation (GMF) for any of the following transaction codes, research, following steps provided in (13) below.

    Item Transaction Codes Transaction Types
    a. 678, 679 Treasury Bond Credits
    b. 700, 701, 702 Doc. Code 24 or 58 Manual Credit/Debits
    c. 710, 712 Doc. Code 48/58 Overpayment Transfers *
    d. 730, 731, 732 Interest Transfers *
    e. 760, 762 Substantiated Credit Allowances
    f. 800, 802 Withholding Credit *
    g. 820, 821, 822 Doc. Code 24/58 Manual Transfers
    h. 824 Doc. Code 24/58 Overpayment Credit Transfers
    i 830, 832 Doc. Code 48 Overpayment Credit Elect Transfer
    j. 850, 851, 852 Overpayment Interest Transfer *
    k. 890, 892 Doc. Code 24 Manual Transfer of Overpayment Credits
    l. 790, 792 IMF Overpayment Transfers

    Note:

    A Trace ID of all zeroes may be valid for records with these Doc Codes.

  14. Perform research through RTR.

    1. If found through research, enter the Trace numbers in Field 01TID and/or Field 01TSN.

      Reminder:

      Enter only the first 14 digits of the 20-digit Trace ID number into Field 01TID and the last 6 digits in Field 01TSN.

    2. If additional information is required, enter as appropriate (i.e., deposit date, transaction date, transaction code, money amount, tax period, MFT, block DLN, TIN, Routing Number, Name Control, Batch Number, Site Code, etc.).

      Caution:

      Use only the information needed to narrow the search.

    3. Accept whatever information is found through research.

    4. If no new information is found through research, enter a "C" in the Clear Code Field.

    5. If needed, refer also to instructions contained in IRM 3.5.10, Remittance Transaction Research (RTR) System, in IRM 3.5, Accounts Services.

  15. IMPORTANT: Entering a "C" in the Clear Code Field enables the system to clear the record from ERS and allow the GMF (Generalized Mainline Framework) programs to accept the record in the event either of the following scenarios should occur:

    1. ERS has been unable to obtain a Trace ID after performing research.

    2. Research has provided no evidence that a Trace ID was assigned.

    3. The Trace ID is numeric, but has failed (GMF) validation, ERS is unable to correct this field, and was unable through research to perfect or locate a valid Trace ID number.

      Note:

      For additional information regarding the use of the Clear Code, see IRM 3.12.10.2.8 and IRM 3.12.10.5.1.

Error Code 999 - End of Period Reformat

  1. The field displayed for Error Code 999 is as follows:

    AFD Field Name
    01TXP Tax Period
  2. The invalid condition for Error Code 999 is: all returns that are in Error/Reject Status at the end of the 2016 processing year will contain the End of Period Reformat Indicator.

    Note:

    Error Code 999 is computer generated only during the end-of-year reformat process, indicating the identification number of a consistency error in the Work Record. This also indicates that either a validity or consistency error existed on the prior year Work Record.

  3. The correction procedure for Error Code 999 is: Go to the bottom of the screen and transmit. The system will revalidate the record and set validity and error codes based on the 2016 processing year (list new processing year) programs.

Form 1040-ES and Form 1040-C Section Overview

  1. This subsection provides the procedures for correcting the following:

    1. Form 1040-ES, Estimated Tax for Individuals; and,

    2. Form 1040-C, U.S. Departing Alien Income Tax Returns.

  2. Document Perfection tax examiners applying these instructions must ensure correct procedures were followed per the following IRMs:

    1. IRM 3.11.10, Returns and Documents Analysis - Revenue Receipts;

    2. IRM 3.24.10, ISRP System - Revenue Receipts;

    3. IRM 3.12.37, Error Resolution---IMF General Instructions; and,

    4. IRM 3.12.38, Error Resolution---BMF General Instructions.

  3. The records for Form 1040-ES and Form 1040-C consist of one section.

Section 01

  1. Listed below are the fields contained in Section 01. The AFD, field length (maximum length for variable fields) and the field title are shown below:

    Field Field Length Field Title
    01NC 4 Name Control/Check Digit
    >>>> 4 Name Control Underprint
    01TIN 9 Taxpayer Identification Number
    01SS 9 Spouse SSN
    01TXP 6 Tax Period
    01NL1 35 Name Line 1
    01NL2 35 Name Line 2
    01TDT 8 Transaction Date
    01ADD 35 Street Address
    01C/S 25 City/State
    01ZIP 12 ZIP Code
    01MSC 1 Multi Split Remittance Code
    01CCC 10 Computer Condition Code
    01TA> 10 Remittance Amount C/Gen (Non-Correctable)
    01FSC> 1 Filing Status Code C/Gen (Non-Correctable)
    01EC> 1 Entity Code C/Gen (Non-Correctable)
    01DC> 2 Document Code C/Gen (Non-Correctable)
    01NAI> 1 Primary NAP Access Indicator C/Gen (Non-Correctable)
    01NRI> 1 Primary TIN NAP EIF Response Indicator C/Gen (Non-Correctable)

Field 01NC - Name Control/Check Digit

  1. This is a four position field that must be present.

    1. If a Check Digit: the first two positions of the field must be blank; the second two positions must be alphabetic; and "E" , "G" , and "M" are invalid as check digit characters.

    2. If a Name Control: the first position must be alphabetic; the remaining positions can be alphabetic, hyphen and blank; and no valid character may follow a blank.

  2. Correct Field 01NC using the following procedures:

    1. Verify and correct coding and transcription errors. Refer to Document 7071. If a Check Digit was transcribed incorrectly, overlay the information in the field with the correct Name Control.

    2. Research for a valid Name Control. If research indicates a X-reference TIN, research the X-reference TIN.

    3. If the Name Control found agrees with the Name Control on the document, change the TIN to agree with the Master File SSN.

      Note:

      Leave the corrected TIN as a note on the RTR System.

    4. If research indicates the same taxpayer, but with a name change, follow instructions in IRM 3.12.10.7.3.1

    5. If a valid Name Control cannot be determined, refer the document to Entity. SSPND 320.

      Caution:

      Before SSPND 320, make sure the MFT Doc Code and tax class match.

Field 01TIN - Primary SSN

  1. This is a nine position field that must be present.

    1. This field is invalid if it is not all numeric or is not validated by the NAP.

  2. Correct Field 01TIN using the following procedures:

    1. Compare Field 01TIN with the SSN on the document or archive record. Correct any coding and transcription errors. If there are no errors, transmit the screen.

    2. If 01TIN is correct as transcribed or missing search the document for another (presumed valid) SSN.

    3. If an SSN cannot be located on the document, research using CCs NAMEI, NAMES and/or TPIIP.

      Caution:

      Do not use the secondary SSN, if present, as the primary SSN unless you can determine that the primary and secondary SSNs are transposed.

    4. If the document is a Form 1041-ES with an SSN or a Form 1040-ES with an EIN, research for the correct TIN. If found, enter in Field 01TIN and leave a working trail. If not found, SSPND 320.

    5. After research, if a valid SSN cannot be found, SSPND 320.

      Note:

      When the document is returned from Entity and the SSN has been changed, correct Field 01TIN. If Check Digits are in Field 01NC, enter the Name Control.

    6. If the payment is a Lockbox Unprocessable, see IRM 3.12.10.6.5.2(3). If the lockbox unprocessable payment’s TIN cannot be found after research, SSPND 351 to Rejects to route to the Unidentified Remittance File (URF).

      Note:

      When the document is returned from Entity and the SSN has been changed, correct Field 01TIN. If Check Digits are in Field 01NC, enter the Name Control.

    7. If the SSN is for a Decedent (DECD) or divorced taxpayers, do the following:

      If ... Then ...
      the primary taxpayer died prior to the year of the Form 1040-ES or the name is crossed off the voucher due to divorce, delete the name, the primary SSN and the Check Digits; enter the document as long entity using the spouse's data
      If the spouse died prior to the year of Form 1040-ES, or the name is crossed off the voucher due to divorce, delete the spouse name and secondary SSN; enter as partial entity. If the spouse died in the year of the Form 1040-ES, IRM 3.12.10.6.6.1.

      Note:

      Leave the corrected TIN as a note on the Remittance Transaction Research (RTR) System.

Field 01SS - Spouse SSN

  1. This is a nine position field that may be present.

    1. This field must be numeric or blank.

    2. It cannot contain all zeros (0) or all nines (9).

    3. It cannot contain either "666" or "000" in the Positions 1 through 3 (first three positions of the Secondary (or Spouse) Social Security Number.

    4. It cannot contain "00" in Positions 4 through 5.

    5. It cannot contain "0000" in Positions 6 through 9.

  2. Correct Field 01SS using the following procedures:

    1. Verify and correct transcription errors.

    2. The valid range of the first three digits is 001-899.

      Exception:

      The first three positions of the Secondary (Spouse) SSN cannot contain either"666" or "000" .

    3. If an ITIN or IRSN, the first digit must be 9 and the 4th and 5th position must be 07, 08, 09, 17, 18, 19, 28, 29, 49, 50 through 65; 66, 70 through 88; 90 through 92; or, 94 through 99.

    4. If a valid spouse's SSN is not available on the document, delete the data in 01SS.

      Caution:

      Do not assume any other SSN to be valid data for this field.

Field 01TXP - Tax Period Ending (including special Lockbox Incomplete Processing procedures)

  1. This is a six position field that must be present.

    1. Field 01TXP must be numeric.

    2. The Tax Period must be in YYYYMM format. The first four positions represent the year and the last two positions represent the month in which the taxable year ended.

    3. If the tax period is not present during transcription, the programmed calendar tax period (current year minus one) is computer generated into Field 01TXP up to and including the first Saturday in March. Beginning the next day, Sunday, the generated tax period will be changed to the current year.

    4. This field is invalid if the Tax Period is more than three months prior to the current processing month or greater than one year on initial input.

  2. Correct Field 01TXP using the following procedures:

    1. Verify and correct coding and transcription errors.

    2. If the tax period is for an invalid past or future period, SSPND 611 for renumbering.

Reject/Suspense Correction Procedures
  1. For past period Form 1040-ES, renumber the invalid items as Doc Code 17 with Transaction Code 670.

  2. For past period Form 1040-C:

    1. If a remit document, prepare Form 3244, Payment Posting Voucher. After the remittance is removed and posted via Form 3244, cancel the DLN on the return. Attach Form 1040-C to the back of Form 3244. Process the Form 3244 as Doc Code 17, Transaction Code 670.

    2. If the document is non-remit, cancel the DLN and route Form 1040-C to files.

  3. For a future period, research via IDRS for a valid tax period. If a valid tax period cannot be determined, correspond with the taxpayer for clarification.

Special Procedures for Lockbox Incomplete Processing Records
  1. Records processed through this program contain invalid data to force records containing, missing, invalid, or illegible records to Error Resolution for correction. The following three (3) fields were chosen to force records to Error Resolution for research and correction. They will display as Field Errors:

    1. Field 01TXP, Tax Period---this field may contain the number "13" as the MM (month).

    2. Field 01TIN, Primary Social Security Number---this field may contain all zeroes (i.e., 000000000) when the SSN is “illegible” or cannot be determined.

    3. Field 01NC, Name Control---this field may contain up to four periods (.) when the Name Control is determined to be “illegible” or cannot be determined.

    4. See IRM 3.12.10.3.7, Lockbox Unprocessables Reduction - Basic Manual IDRS Research for Payment Perfection (Special Payment Perfection Procedures), for additional information.

  2. EXCEPTION: The presence of "13" in MM portion of the tax period is an indication that this is a Lockbox Incomplete Processing record requiring correction(s). It may also indicate there are other fields that may have passed validity checks and did not display as Field Errors. It has been identified that Field 01TIN may contain an error (e.g., all zeroes) on certain forms (e.g., Form 1040-ES) and did not set as an error. To avoid the records from falling out as Unpostables, follow the procedures below:

    1. GTSEC 01 and verify Field 01-TIN and Field 01NC for a possible “Field Error” condition identified in IRM 3.12.10.6.5.2:(1) above.

    2. Research the name and TIN through RTR and/or IDRS. Refer to IRM 3.12.10.5 for instructions regarding RTR, or IRM 3.5.10, Remittance Transaction Research System.

    3. Correct Fields 01TIN, 01NC and/or 01TXP as needed.

  3. IMPORTANT:

    • Envelopes from unprocessable lockbox payments have been delivered to ERS clerical daily for use in payment research and may be used to locate an address for the taxpayer. If envelopes have been associated with payments sent to URF, send those envelopes to URF.

    • When researching unprocessable payments where only partial or mistyped information is included on a voucher or check, Internet research may be used in an attempt to locate taxpayers. Several sites (Google, SEC, ZABASearch, EDGAR, VIVISIMO and SWITCHBOARD) can be used to locate a phone number or address if one cannot be obtained through IDRS or Directory Assistance. Internet access may be provided to all employees or to specific delegated employees.

    • Telephone contact with the taxpayer may also be used.

    • Follow local procedures

  4. If, after following all instructions and performing research (refer to IRM 3.12.10.3.7), you are unable to determine the correct tax period, post the record to the current tax period.

Field 01NL1 - Name Line 1

  1. This is a thirty–five position field that may be present.

    1. When the record has been entered as a partial or long entity, Name Line 1 must contain data.

    2. The valid characters are alpha, ampersand (&), hyphen (-), lozenge (<) or blanks.

Correction Procedures for Field 01NL1
  1. If Name Line 1 is invalid or missing, correct by adding or deleting data as necessary, so that the data remaining in the field contains all valid characters and the number of characters (including spaces) does not exceed 35.

  2. If the information exceeds 35 characters, including spaces, change the information in the following order:

    1. Use initials only for second given names.

    2. Delete second initial of secondary taxpayer if necessary.

    3. Delete second initial of primary taxpayer if necessary.

    4. Use initial only for secondary taxpayer's first name.

    5. Use initial only for primary taxpayer's first name.

    6. Use initials only for primary and secondary taxpayers' first names if the total number of characters, including spaces, exceeds 35. For example, if the names on the return are Chester Burnett Morganfieldman and Wilma Thorntonharp-Morganfieldman, enter Name Line 1 as "C < Morganfieldman < & W Thorntonharp" .

    7. Place an open lozenge (<) immediately before the first letter of the taxpayer's last name. If a taxpayer's last name is followed by suffix(es), place a closed lozenge (>) immediately after the last letter of the taxpayer's last name.

  3. If the Name Line 1 information on the document is illegible and you cannot use short entity coding, research for a valid name. If IDRS is not available SSPND 351 or follow local procedures.

  4. For deceased (DECD) taxpayers:

    1. If the taxpayer died during the current year, enter DECD as a suffix after the taxpayer's given name on a joint caption voucher. Enter DECD after the surname if a taxpayer filing a single caption voucher. Enter the name of the legal representative, if present, on second name line and into Field 01NL2.

    2. If the taxpayer died in a previous year on a joint voucher, delete the deceased taxpayer's name and SSN. Enter spouse's name as long entity.

    3. If the taxpayer died in a previous year on a single voucher, SSPND 611 for renumbering to a Form 1041-ES.

Field 01NL2 - Name Line 2

  1. This is a thirty-five position field that may be present.

    1. When a record is partial or long entity, name line 2 may be present.

    2. The valid characters are alpha, numeric, ampersand (&), hyphen (-), percent (%), slash (/), or blank.

  2. Correct Field 01LN2 using the following procedures:

    1. If Name Line 2 is invalid, or missing and should be present, correct by adding or deleting as necessary so the field contains only valid characters and the number of characters is 35 or less, including spaces.

    2. If necessary, reduce the number of characters by abbreviation.

  3. For Automated Collection Investigation (ACI (Area Office 98)), this field will show the street address.

Field 01TDT - Transaction Date

  1. This is an eight position field that must be present.

    1. Field 01TDT must be numeric.

    2. The transaction date is entered in YYYYMMDD format. The first four digits (YYYY equals year) must be 1954–2053. The next two digits (MM equals month) must be 01–12. The last two digits (DD equals day) must be 01–31.

  2. Correct Field 01TDT using the following procedures:

    1. Verify and correct coding and transcription errors.

    2. If the date was transcribed correctly as shown on the document and the document has an invalid transaction date, or no transaction date, determine the original DLN Julian Date and enter the date in Field 01TDT.

    3. If a document has multiple stamped dates, enter the earliest stamped date in Field 01TDT.

Field 01ADD - Street Address

  1. This is a thirty–five position field that may be present.

    1. When a record is intermediate or long entity, street address may be present.

    2. If present, the valid characters are alpha, numeric, hyphen (-), slash (/), or blank.

  2. Correct Field 01ADD using the following procedures:

    1. Verify and correct transcription errors.

    2. If a Street Address is invalid or missing and should be present, correct by adding or deleting as necessary so the field contains only valid characters and the number of characters is 35 or less, including spaces. Abbreviate fractions such as one-half to 1/2. Omit the (#) sign, the abbreviation No., or the word NUMBER, if it appears as a prefix to a house, street, route, or P.O. Box.

    3. When the Street Address includes both a Street Address and a P.O. Box, enter the Street Address in Field 01NL2 and the P.O. Box in Field 01ADD.

    4. When the Street Address exceeds 35 characters and all of the Street Address is necessary, correct as long entity and continue Street Address in Field 01NL2.

    5. If the return appears to be Military Personnel and a 5 digit APO/FPO number appears on the Street Address line, delete it and enter the 5 digit as a ZIP code in Field 01ZIP. Major City Codes are not to be used with APO/FPO addresses. If present, enter APO/FPO preceding the city in Field 01C/S.

    6. If the Street Address is not available on the return or through IDRS research, process the return with "IRS" in Field 01ADD and your campus' City, State and unique ZIP Code in the appropriate fields. See the table below.

      Campus 01C/S 01ZIP
      Andover Andover/MA 01810
      Atlanta Atlanta/GA 39901
      Austin Austin/TX 73301
      Cincinnati Cincinnati/OH 45999
      Fresno Fresno/CA 93888
      Kansas City Kansas City/MO 64999
      Ogden Ogden/UT 84201
      Philadelphia Philadelphia/PA 19255
    7. Form 1040-ES with a foreign address may be entered as short entity when it is not being processed at AUSPC. It is not necessary to route the document to AUSPC. Any required entity change may be input with TC 013.

      Exception:

      File Location Codes 20, 21, 66 and 98. See also IRM 3.12.10.6.10.1.

Field 01C/S - City/State or Major City Code

  1. This is a thirty–five position field that may be present.

    1. When a record has been entered intermediate or long entity, Field 01C/S must contain data.

    2. If a foreign address, and the document is not being processed at AUSPC, see IRM 3.12.10.7.9.

  2. Correct Field 01C/S using the following procedures:

    1. Verify and correct transcription errors.

    2. If Field 01C/S is invalid or missing, take the necessary corrective action so that the data remaining in the field are all valid characters, and the number of characters is 25 or less including spaces.

    3. This field may contain the actual city and state or a Major City Code (MCC).

      Note:

      A Major City Code is a combination of two (2) alpha characters with no intervening blanks and with no other characters in the City/State field either preceding or following the code.

    4. If a Major City Code is present but invalid, enter the City/State data in Field 01C/S.

      Note:

      When other than a Major City Code is present in Field 01C/S the valid characters are alpha, slash (/) period (.) or blank. If a slash (/) is present, it must be preceded by at least three (3) valid characters and must be followed by two (2) alpha characters.

    5. If a Major City Code is present and the Street Address, Field 01ADD, is blank, enter the Street Address data from the document.

Foreign/International Address (AUSPC)
  1. If a foreign address, and the document is not being processed at AUSPC, see IRM 3.12.10.6.9 if the Form 1040-ES can be processed as short entity.

  2. A foreign address can appear on Form 1040-ES only if the document is in File Location Codes 20, 21, 98 or 66. Refer to IRM 3.12.37 (Error Resolution - IMF General Instructions) or IRM 3.12.38 (Error Resolution - BMF General Instructions) for additional instructions on foreign addresses. The File Location Codes (FLCs) used for foreign addresses are identified as follows:

    1. 20 - IMF International

    2. 21 - IMF U. S. Possessions

    3. 66 - Puerto Rico

    4. 98 - Foreign Operations/International

  3. File Location Codes 21 and 66 are for all U.S. possessions. The following are U.S. possessions:

    • American Samoa (includes Tutuila Is)

    • Baker Island

    • Federated States of Micronesia

    • Guam

    • Howland Island

    • Jarvis Island

    • Johnston Island

    • Kingman Reef

    • Marshall Islands

    • Midway Islands

    • Northern Mariana Islands

    • Palau Islands

    • Palmyra

    • Phoenix Islands (includes Canton Is)

    • Puerto Rico

    • U.S. Virgin Islands

    • Wake Island

  4. The following are valid State abbreviations for U.S. possessions in File Location Codes 21 and 66.

    • AS—American Samoa

    • FM—Federated States of Micronesia

    • GU—Guam

    • MH—Marshall Islands

    • MP—Northern Mariana Islands

    • PR—Puerto Rico

    • PW—Palau Islands

    • VI—U.S. Virgin Islands

  5. The entity fields for File Location Codes 21 and 66 Form 1040-ES are the same as domestic entity for those possessions with a State abbreviation. For possessions without a State abbreviation, the format is as follows:

    1. 01NL2—enter the street address

    2. 01ADD—enter the city, province (if present), foreign postal code (if present). If not enough room, DO NOT delete foreign postal code. See IMF Foreign Address Job Aid 2513-006 for instructions on shortening foreign addresses.

    3. 01C/S—Enter the possession name (Midway Islands).

      Note:

      Do not abbreviate unless absolutely necessary due to lack of space; then, abbreviate the least important word. (e.g., Midway).

    4. 01ZIP—enter U.S. ZIP Codes only. Foreign postal codes are entered in Field 01ADD.

      Note:

      The five-digit ZIP Codes for U.S. possessions are considered U.S. ZIP Codes; thus, File Location Codes 21 and 66 ZIP Codes will be entered in Field 01ZIP.

  6. All other foreign countries must be in File Location Codes 20 and 98 (Canada, Mexico, Italy, etc.).

  7. Never suspend to renumber a Form 1040-ES to File Location 20, 21, 66, or 98 if the change in district is the only reason. Delete the fields after 01NL1 (keep partial entity). If there is another reason to suspend (such as a change in tax class or doc code), then have renumbering also change the district (e.g., renumber from 28117 to 98217).

  8. To establish an account with a foreign address, refer to IRM 2.4, IDRS Terminal Input.

Field 01ZIP - ZIP Code

  1. This is a twelve position field that may be present. This field must be numeric characters of 0–9.

  2. Correct Field 01ZIP using the following procedures:

    1. Verify and correct transcription errors.

    2. If a valid ZIP Code is not available from the return or attachments, refer to IDRS research, or Document 7475 for a valid ZIP Code.

    3. If only the first three digits of the ZIP Code can be determined, enter "01" for the fourth and fifth digits.

Field 01MSC - Multiple Split Remittance Code

  1. This is a one position field that may be present. The valid entries are M, S, or blank.

  2. Correct Field 01MSC using the following procedures:

    1. Verify and correct coding and transcription errors.

    2. If Field 01MSC was coded incorrectly and you can determine the correct code, enter the code on the register and in the upper left hand corner of the document as follows:

      • M - Multiple payments.

      • S - Split payments.

      • Blank - if a code should not be present.

    3. When multiple codes ("M" and "S" ) are present, enter "S" in Field 01MSC.

    4. If you cannot determine the correct code, delete the information in that field.

Field 01CCC - Computer Condition Code

  1. This is a ten position field that may be present.

    1. The field must contain X or blank.

    2. X—Indicates that an account is not present at Master File; or there is a mismatch of the Name Control at Master File; or there is no match on the DM-1 file.

  2. Correct Field 01CCC using the following procedures: If this field contains an invalid entry, delete the data in Field 01CCC.

Field 01TID - Trace ID Number

  1. This is a 14-position numeric field that may be present. The first fourteen (14) digits (of the 20-digit number) are the Trace ID number for the Deposit Ticket (DT) or Debit Voucher (DV).

  2. Field 01TID must contain no alpha characters, periods, or special characters.

  3. Correction Instructions:

    1. Compare the document with Field 01TID.

    2. Correct any transcription errors.

      Note:

      See IRM 3.12.10.4.31:(6) for the valid ranges for each segment of the Trace ID number.

    3. If this field is blank, perform research through RTR, using the Document Locator Number (DLN) of the Deposit Ticket (DT) or Debit Voucher (DV).

    4. If research provides multiple options, enter more information from the DT/DV to narrow the selection (i.e., deposit date, transaction date, transaction code, money amount, tax period, MFT, Block DLN, TIN, DLN etc.).

    5. Enter the Trace ID number shown on the screen for that DT or DV in Field 01TID.

  4. If a Trace ID cannot be obtained through research, zero fill Field 01TID.

    Note:

    The Generalized Mainline Framework (GMF) will set this field to "Error" (in Priority 3 validation only) if it is not numeric.

  5. For additional instructions regarding the use of the RTR and/or research for Trace ID information, consult IRM 3.5.10.7.1 in IRM 3.5.10, Accounts Services - Remittance Transaction Research (RTR) System.

Field 01TSN - Transaction Sequence Number

  1. This is a 6-position field. The last six (6) digits (of the 20-digit Trace ID number) are a unique sequence number for each individual payment transaction within the Deposit Ticket (DT) or Debit Voucher (DV).

    Note:

    No two payments within a single deposit ticket or debit voucher will have the same Transaction Sequence Number.

  2. Field 01TSN must contain no alpha characters, periods, or special characters.

  3. Correction Instructions:

    1. Compare the document with Field 01TSN.

    2. Correct any transcription errors.

    3. If Field 01TSN is blank, perform research through RTR.

    4. Enter the Document Locator Number (DLN) of the Deposit Ticket (DT) or Debit Voucher (DV). Add more information as required to perform the research (i.e., deposit date, transaction date, transaction code, money amount, tax period, MFT, Block DLN, TIN, Routing Number, name control, etc.).

    5. Enter the sequence number (which corresponds to the sequence number on the DT/DV for that payment) on the RTR screen.

      Exception:

      Unless there are multiple payments on the DT/DV, this step may not be necessary.

    6. Enter the payment Transaction Sequence Number shown on the RTR screen into Field 01TSN.

  4. If a Transaction Sequence Number cannot be obtained through research for the Deposit Ticket/Debit Voucher (and related payment(s)), it is possible that a Trace ID number was not assigned. Zero fill both fields (Field 01TID and Field 01TSN).

    Reminder:

    If the Deposit Ticket or Debit Voucher was assigned a Trace ID number, a unique Transaction Sequence Number(s) for every individual payment(s) will be included within that DT/DV.

    Reminder:

    The Generalized Mainline Framework (GMF) will set Fields 01TID and 01TSN to "Error" (Priority 3 validation only) if they are not numeric.

Field 01TA> - Remittance Amount (C/Gen)

  1. This is a one position field that is computer generated. This field is non-correctable.

  2. This field contains the amount of money received with the document. This field is used to balance the document to the block header.

Field 01FSC> - Filing Status Code (C/Gen)

  1. This is a one position field that is computer generated. This field is non-correctable.

  2. The Filing Status Code identifies the filing status associated with the document.

    • 0 — Single.

    • 7 — Joint.

Field 01EC> - Entity Code (C/Gen)

  1. This is a one position field that is computer generated. This field is non-correctable.

  2. The Entity Code indicates the type of entity data input to be forwarded to Master File.

  3. The valid codes and meaning are:

    Entity Code Type Entity Description
    1 Long Entity Field 01NL1 (Name Line 1) and Field 01C/S (City/State) must contain data; other entity data may or may not be present; or, there is an invalid combination of entity data.
    2 Short Entity Field 01NC (Name Control) must be the only entity data present.
    3 Intermediate Entity Field 01C/S (City/State) must be present; Fields 01ADD (Street Address) or Field 01ZIP (ZIP Code) may be present; and all other entity data must not be present.
    5 Partial Entity Field 01NL1 (Name Line 1) must be present; Field 01NL2 (Name Line 2) may be present; and all entity data must not be present.

Field 01DC> - Document Code (C/Gen)

  1. This is a two position field that is computer generated. This field is non-correctable.

  2. The Document Code is the 4th and 5th digit of the DLN and it denotes the specific document being processed.

  3. For Form 1040-ES, the valid Document Code is 20.

  4. For Form 1040-C, the valid Document Code is 18.

Field 01NAI> - Primary NAP Access Indicator (C/Gen)

  1. This is a one position field that is computer generated. This field is non-correctable.

  2. This field will indicate the status and nature of the EIF access.

Field 01NRI> - Primary TIN NAP EIF Response Indicator (C/Gen)

  1. This is a one position field that is computer generated. This field is non-correctable.

  2. This field will indicate the entity response from the NAP or EIF.

Math/Consistency Errors - Priority IV Errors

  1. See IRM 3.12.10.5 concerning specific information about math/consistency errors—Priority IV Errors.

Error Code 001 - End of Period Reformat (Form 1040ES/Form 1040C)

  1. The field displayed for Error Code 001 is as follows:

    AFD Field Name
    01TXP Tax period
  2. The invalid condition for Error Code 001 is: All returns that are in Error/Rejects Status at the end of the 2016 processing year will contain the End of Period Reformat Indicator.

    Note:

    This error code is computer generated only during the end-of-year reformat process, indicating the identification number of a consistency error in the Work Record. This also indicates that either a validity or consistency error existed on the prior year Work Record.

  3. The correction procedure for Error Code 001 is: Go to the bottom of the screen and transmit. The system will revalidate the record and set validity and error codes based on the 2016 processing year (list new processing year) programs.

Error Code 003 - Name Control/Check Digits Mismatch (Form 1040ES/Form 1040C)

  1. The fields displayed in Error Code 003 are as follows.

    AFD Field Name
    01NC Name Control/Check Digits
    01TIN Taxpayer's Identification Number
  2. The invalid condition for Error Code 003 is: The transcribed Check Digits are not valid with the transcribed TIN.

  3. The correction procedures for Error Code 003 are:

    1. Verify and correct coding and transcription errors.

    2. If the TIN on the document and the TIN in Field 01TIN do not agree, overlay 01TIN with the correct information.

    3. If the Check Digits on the document and Field 01NC do not agree, overlay 01NC with the Name Control. The Name Control must start in the first position with blanks permissible at the end of the field if it is less than four characters. See also IRM 3.12.10.4.3 for additional correction procedures.

    4. If the TIN on the document agrees with 01TIN, overlay the transcribed Check Digits with the Name Control.

Error Code 004 - Name Control Mismatch (Form 1040ES/Form 1040C)

  1. The fields displayed for Error Code 004 are as follows:

    AFD Field Name
    CL Clear Code
    01NC Name Control/Check Digits
    >>>> Name Control Underprint
    01TIN Taxpayer's Identification Number
    01SS Spouse SSN
    01NL1 Name Line 1
    01NL2 Name Line 2
    01ADD Street Address
    01C/S City/State
    01ZIP ZIP Code
    01CCC Computer Condition Code
  2. The invalid conditions for Error Code 004 are:

    1. CCC "X" is not present and the Name Control mismatches the Name Control on the invalid segment; or,

    2. CCC "X" is not present the Name Control mismatches the Name Control on the valid segment and the Name Line is not present.

  3. The correction procedures for Error Code 004 are:

    1. Drop to the bottom of the screen and "Transmit" .

    2. Verify and correct coding and transcription errors.

    3. If the Name Control in Field 01NC and on the document are the same, research to determine the correct Name Control. If IDRS is not available SSPND 351 or follow local procedures.

    4. If research shows the account is present at Master File with no name change, enter a "C" in the Clear Code Field.

    5. If the account is on the invalid segment (TIN with an *) with the same name, enter "C" in the Clear Code Field.

    6. If the primary and secondary taxpayers are transposed on a joint return, change the entity on the screen to match the account established on the Master File.

      If the taxpayer died in a previous year ... Then ...
      and is listed on a joint voucher, delete the deceased taxpayer's name and SSN. Enter spouse's name as long entity.
      and is listed on a single voucher, SSPND 611 for renumbering to a Form 1041–ES.
    7. If a different TIN is found, including a x-reference TIN, research the different TIN to be sure that the entity information (e.g., street address, etc.) on the document is the same as on the Master File. If the information is the same, overlay Field 01TIN with the correct information.

    8. If a change is made to the TIN which caused the document to be numbered incorrectly, (e.g., taxpayer used an EIN and should have used an SSN), SSPND 611 for renumbering.

Name Changes
  1. A name change occurs when the taxpayer on the valid segment has changed his/her name (e.g., the name on the document and the valid segment are different but it is determined to be the same taxpayer) and the SSA Name Control matches the Name Control on the document, check ENMOD for a pending TC 013 (EP, PN, or CU 013).

    1. If there is a TC 013 pending, enter a "C" in the Clear Code Field.

    2. If there is no TC 013 pending, input long entity and CCC "X" to change the name on the valid segment.

      Note:

      To input long entity, enter name (i.e., either Field 01NL1, Field 01NL2 or Field 01NC) and address data from the document, as appropriate. Long entity must contain the name, city, and state (Field 01C/S), and may or may not contain other entity data. See also IRM 3.12.10.6.18:(3) for details regarding the various types of entity input.

  2. The taxpayer on the valid segment has changed his/her name, the SSA Name Control does not match the Name Control on the document, and there is no account on the invalid segment. Input long entity and CCC "X" to establish the account on the invalid segment.

  3. The taxpayer on the valid segment changed his/her name, the SSA Name Control does not match the Name Control on the document, and there is an account for a different taxpayer with the same TIN on the invalid segment, SSPND 320 for a temporary TIN. When Entity assigns a temporary TIN, they will leave a note on the Remittance Transaction Research (RTR) system.

    Note:

    This is because the Master File cannot contain more than one account with the same TIN.

  4. The taxpayer on the invalid segment has changed his/her name (e.g., the names on the document and the invalid segment are different, but it is determined to be the same taxpayer), check ENMOD (using an SSN with an *) for a pending TC 013 (EP, PN, or CU 013.)

    1. If there is a TC 013 pending, enter "C" in the Clear Code Field.

    2. If there is no TC 013 pending, input one to the invalid segment (using an SSN with an *.)

    3. After the TC 013 is input, enter "C" in the Clear Code Field.

      Note:

      When inputting a TC 013, follow local procedures to prevent unpostables. Leave a working trail in the upper left corner of the document by notating "TC 013" . A TC 013 should not be held up for quality review at the end of a cycle.

  5. No account is described as follows.

    1. The taxpayer on the valid segment is not the taxpayer on the document, a different TIN is not found, and there is no account on the invalid segment. Input long entity and CCC "X" to establish the account on the invalid segment.

    2. The taxpayer on the valid segment is not the taxpayer on the document, but there is an account for the same TIN for a different taxpayer on the invalid segment, SSPND 320 for a temporary TIN. When Entity assigns a temporary TIN, they will leave a note on the Remittance Transaction Research (RTR) system.

Error Code 005 - EIF/NAP Name Control Mismatch (Form 1040ES/Form 1040C)

  1. The fields displayed for Error Code 005 are as follows:

    AFD Field Name
    CL Clear Code
    01NC Name Control/Check Digits
    >>>> Name Control Underprint
    01TIN Taxpayer's Identification Number
    01SS Spouse SSN
    01NL1 Name Line 1
    01NL2 Name Line 2
    01ADD Street Address
    01C/S City/State
    01ZIP ZIP Code
    01CCC Computer Condition Code
  2. The invalid condition for Error Code 005 are:

    1. There is no account on the NAP; or there is no account present at Master File but the TIN and the Name Control match on the DM-1 file.

    2. There is no account at Master File or the Name Control mismatches the Name Control at Master File and there is no match on the DM-1 file.

      Note:

      The underprint may be blank, ####, or the same/different Name Control, depending on the response from the NAP and EIF. An "XXXX" underprint shows that there is no account on the Master File. An "####" underprint shows that there is no account on the Master File AND the transcribed TIN and Name Control match SSA records.

Correction Procedures for Error Code 005 (Form 1040ES/Form 1040C)
  1. Drop to the bottom of the screen and "Transmit" .

  2. Verify and correct coding and transcription errors.

  3. If the Name Control in Field 01NC and on the document are the same, research to determine the correct Name Control. If IDRS is not available SSPND 351 or follow local procedures.

  4. If research shows the account is present at Master File with no name change, enter "C" in the Clear Code Field.

  5. If the account is on the invalid segment (TIN with an *) with the same name, enter "C" in the Clear Code Field.

  6. If the primary and secondary taxpayers are transposed on a joint return, change the entity on the screen to match the account established on the Master File.

    1. If the taxpayer died in a previous year, and is listed on a joint voucher, delete the deceased (DECD) taxpayer's name and SSN. Enter spouse's name as long entity.

      Note:

      To input long entity, enter name (i.e., either Field 01NL1, Field 01NL2 or Field 01NC) and address data from the document, as appropriate. Long entity must contain the name, city, and state (Field 01C/S), and may or may not contain other entity data. See also IRM 3.12.10.6.18:(3) for details regarding the various types of entity input.

    2. If the taxpayer died in a previous year, and is listed on a single voucher, SSPND 611 for renumbering to a Form 1041-ES.

  7. If a different TIN, including a x-reference TIN, research the different TIN to be sure it is the same taxpayer as on the document. If it is determined to be the same taxpayer, overlay Field 01TIN with the correct information.

  8. If the Name Control in Field 01NC and the Name Control on the document are the same, but differs from the Name Control Underprint, research, using either of the following command codes:

    1. INOLE for direct access to the National Accounts Profile (NAP) for On-Line Entity (OLE) information.

      Note:

      Use CC INOLE with either of the following definers when researching the correct Name Control/TIN match: INOLE(S) for BMF entity; INOLE(T) for IMF entity; or INOLE(G) for IMF and BMF in cases where the type of entity cannot be determined from the TIN.

    2. ENMOD was designed to provide name, address, and other entity information through input of the Taxpayer Identification Number (TIN). It allows the user to view pending Entity transactions and other indicators specific to the Entity module of a tax account.

    3. BMFOLT/IMFOLT to access Master File for a record of payments (if similar amounts posted, accept).

      Example:

      Payments of the same dollar amounts posting (made more than once by the same taxpayer) could qualify as examples of "similar payments" .

    4. NAMES/NAMEE/TPIIP and/or

    5. NAMEI/NAMEB to access the National Search Facility (NSF) to query a national file of name and address data at the Martinsburg Computing Center (MCC). Use the name and address to locate the primary and/or secondary taxpayer's SSN or EIN and other entity information.

      Note:

      If the MFT is either 13, 17, 58, 63, 76 or 78, Field 01TTI (TIN Type Indicator) can be either "0" or "2" . Consider taxpayer intent and change Field 01TTI accordingly.

  9. If the taxpayer has used an abbreviation of his/her name, enter the Master File Name Control in Field 01NC.

  10. If none of the above apply, search for a new TIN using NAMEE/NAMEB (BMF) or NAMES/NAMEI/TPIIP (IMF).

  11. If a new TIN is located, research INOLE for account and then research, using BMFOLT/IMFOLT for payment history.

  12. If correct TIN cannot be determined, SSPND 320 to Entity.

  13. If a change is made to the TIN which caused the document to be numbered incorrectly, (e.g., taxpayer used an EIN and should have used an SSN), SSPND 611 for renumbering.

  14. If the transcribed TIN and Name Control do not match SSA records, a different TIN is not found, and there is no account on the invalid segment, input long entity and CCC "X" to establish the account on the invalid segment.

  15. If the transcribed TIN and Name Control do not match SSA records and there is an account on the invalid segment for a different taxpayer, SSPND 320 for a temporary TIN.

  16. If the taxpayer on the invalid segment has changed his/her name (e.g., the names on the document and the invalid segment are different, but it is determined to be the same taxpayer), check ENMOD (using an SSN with an asterisk ( * )) for a pending TC 013 (EP, PN, or CU 013.)

    1. If there is a TC 013 pending, enter "C" in the Clear Code Field.

    2. If there is no TC 013 pending, input one to the invalid segment (using an SSN with an asterisk ( * )). After the TC 013 is input, enter "C" in the Clear Code Field.

Error Code 006 - Name Control Mismatch (Form 1040ES/Form 1040C)

  1. The fields displayed for Error Code 006 are as follows:

    AFD Field Name
    CL Clear Code
    01NC Name Control/Check Digits
    >>>> Name Control Underprint
    01TIN Taxpayer's Identification Number
    01SS Spouse SSN
    01NL1 Name Line 1
    01NL2 Name Line 2
    01ADD Street Address
    01C/S City/State
    01ZIP ZIP Code
  2. The invalid conditions for Error Code 006 are: No account is present at Master File, but the TIN and Name Control match on the DM–1, and entity is other than long.

  3. The correction procedures for Error Code 006 are:

    1. Drop to the bottom of the screen and "Transmit" .

    2. Verify and correct coding and transcription errors.

      Note:

      If the TIN is corrected, leave a note of the corrected TIN on the RTR system.

    3. If the Name Control in Field 01NC and on the document are the same, research via IDRS to determine the correct Name Control. If IDRS is not available SSPND 351 or follow local procedures.

    4. The account is on the invalid segment (TIN with an *) with the same name, enter "C" in the Clear Code Field.

    5. The primary and secondary taxpayers are transposed on a joint return, change the entity on the screen to match the account established on the Master File.

      If the taxpayer died in a previous year ... Then ...
      and is listed on a joint voucher, delete the deceased taxpayer's name and SSN. Enter spouse's name as long entity.
      and is listed on a single voucher, SSPND 611 for renumbering to a Form 1041–ES.
    6. If the transcribed TIN and Name Control match SSA records, input long entity.

      Note:

      If a foreign address, refer to IRM 3.12.10.6.10.1.

    7. If more than one address is present on the document, or you are unable to determine the correct address, initiate research using CC INOLET and input the address found. If IDRS is not available SSPND 351 or follow local procedures.

      Note:

      If the address on the check or voucher matches the address on INOLET, accept the name on the check or voucher.

    8. If no address is found on the document, initiate research using CC INOLET and input the address found.

    9. If no address can be found, enter "IRS" in Field 01ADD and your campus' city, state and unique ZIP Code in the appropriate fields. See the table below.

    Campus Field 01C/S Field 01ZIP
    Andover Andover/MA 01810
    Atlanta Atlanta/GA 39901
    Austin Austin/TX 73301
    Cincinnati Cincinnati/OH 45999
    Fresno Fresno/CA 93888
    Kansas City Kansas City/MO 64999
    Ogden Ogden/UT 84201
    Philadelphia Philadelphia/PA 19255

Error Code 007 - EIF/NAP Entity Mismatch (Form 1040ES/Form 1040C)

  1. The fields displayed are as follows:

    AFD Field Name
    CL Clear Code
    01NC Name Control/Check Digits
    >>>> Name Control Underprint
    01TIN