4.71.2 Overview of IDRS and Non-Master File Transcript Requests

Manual Transmittal

November 09, 2017

Purpose

(1) This transmits revised IRM 4.71.2, Employee Plans Examination of Returns, Overview of IDRS and Non-Master File Transcript Requests.

Background

IRM 4.71.2, Employee Plans Examination of Returns, Overview of IDRS and Non-Master File Transcript Requests, describes the various Master Files that can be accessed through IDRS, the procedures for requesting transcripts of accounts, and various IDRS command codes that can be used for research during the course of an examination.

IRM 4.71.2.4, Non-Master File Transcript Requests, provides instructions for obtaining Non-Master File transcripts.

Material Changes

(1) IRM 4.71.2.1, Program, Scope and Objectives, and the subsections thereunder, were added to meet the new internal controls requirements.

(2) This revision makes minor editorial corrections to the December 19, 2016, published version of IRM 4.71.2.

Effect on Other Documents

This supersedes IRM 4.71.2 dated December 19, 2016.

Audience

TEGE, Employee Plans

Effective Date

(11-09-2017)


Robert S. Choi
Director, Employee Plans
Tax Exempt and Government Entities

Program, Scope, and Objectives

  1. The Employee Plans (EP) examination program was established to ensure:

    1. Compliance with the provisions of Internal Revenue Code (IRC) 401(a).

    2. That taxes related to trust assets are being properly reported.

  2. Purpose: IRM 4.71.2, Employee Plans Examination of Returns, Overview of IDRS and Non-Master File Transcript Requests, describes the various Master and Non-Master Files that can be accessed through IDRS, the procedures for requesting transcripts of accounts, and various IDRS command codes that can be used for research during the course of an examination.

  3. Audience: This IRM provides procedures for agents, managers, and support staff in EP Exam.

  4. Program Owner: Director, EP Examination sets the program for the EP examination program.

  5. Program Authority: EP Examination’s authority to resolve issues is derived from its authority to make determinations of tax liability under IRC 6201.

Authority

  1. EP Examination’s authority to resolve issues is derived from its authority to make determinations of tax liability under IRC 6201. EP Examination is the division designated to determine if a retirement plan is qualified under IRC 401, and the underlying regulations, and thus, exempt from tax under IRC 501.

Program Controls

  1. Tax Exempt Quality Measurement System (TEQMS) is the quality control system used to oversee the entire examination program. For more information on TEQMS, see IRM 4.71.15.1.3, Program Controls and Program Reports - TEQMS.

  2. All examinations will be done in accordance with the Taxpayer Bill of Rights as listed in IRC 7803(a)(3).

    Note:

    Additional information may be found on the irs.gov website at www.irs.gov/taxpayer-bill-of-rights.

Acronyms, Abbreviations and Forms

  1. This manual uses the following acronyms and references the following forms.

    Acronyms and Abbreviations

    Acronym Definition
    ANMF Automated Non-Master File
    BMF Business Master File
    DLN Document Locator Number
    e.g. "For Example"
    EIN Employer Identification Number
    EP Employee Plans
    EPMF Employee Plans Master File
    IDRS Integrated Data Retrieval System
    IMF Individual Master File
    IRAF Individual Retirement Account File
    IRC Internal Revenue Code
    IRM Internal Revenue Manual
    IRMF Information Returns Master File
    MFT Master File Transaction
    NMF Non-Master File
    PMF Payer Master File
    SSN Social Security Number
    TEQMS Tax Exempt Quality Measurement System
    TIN Taxpayer Identification Number (e.g., SSN)

     

    Forms

    Form Name
    Form 1040 U.S. Individual Income Tax Return
    Form 1096 Annual Summary and Transmittal of U.S. Information Returns
    Form 1099-M Miscellaneous Income
    Form 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
    Form 2848 Power of Attorney and Declaration of Representative
    Form 5330 Return of Excise Taxes Related to Employee Benefit Plans
    Form 5498 IRA Contribution Information
    Form 5500 Annual Return/Report of Employee Benefit Plan
    Form 6882 IDRS/Master File Information Request
    Form 9404 Integrated Data Retrieval System (IDRS) Security Change Notification
    Form 10321 FAX Transmission Cover Sheet

     

Overview of IDRS and Non-Master File Transcript Requests

  1. The IDRS is a useful tool for researching important case related information on taxpayer accounts and tax returns.

  2. This IRM supplements IRM 2.3, IDRS Terminal Responsesand IRM 2.4, IDRS Terminal Input, by highlighting the IDRS command codes that will help EP examiners do their jobs more efficiently.

  3. IRM 4.71.2.2, Transcripts of Master File Accounts, and the subsections thereunder cover the various Master Files that can be accessed through IDRS and the procedures for requesting transcripts of accounts.

  4. IRM 4.71.2.3, IDRS Command Codes, covers various IDRS command codes that can be used for research during the course of your official duties.

  5. IRM 4.71.2.4, Non-Master File Transcript Requests, covers Non-Master File Transcript requests.

  6. When conducting IDRS research, agents and managers must act with great care to protect taxpayer privacy. See IRM 10.8.34, Information Technology (IT) Security, IDRS Security Controls.

Transcripts of Master File Accounts

  1. Data from a filed tax or information return for an individual taxpayer, business, or organization can be retrieved from IDRS. Employees can request a transcript of the information, which can then be compared to the taxpayer’s copy of a return to verify the information was properly and accurately reported or to confirm the status of the taxpayer’s account, etc. The following explains the process:

    1. Information from a return is entered into IDRS at the IRS Service Campus where the return is filed.

    2. Research for tax data is extracted from the Master File through the IDRS.

  2. The Master File is a central file divided into the following segments:

    Segment Acronym Contents
    Individual Master File IMF Contains information about taxpayers who file individual income tax returns and related documents.
    Business Master File BMF Contains information about taxpayers filing business returns and documents related to that business. Also contains pension excise tax and pension trust information.
    Employee Plans Master File EPMF Contains information on returns filed for pension/profit sharing plans established for employees by firms or organizations.
    Individual Retirement Account File IRAF Contains tax and entity information for taxpayers who have established an IRA.
  3. Each taxpayer account on the Master File has a name and address section (the "Entity Module" ) and for each type of tax and tax period related to the entity, a separate tax module is on the Master File. The Entity Module contains data that applies to all of the taxpayer’s tax returns. Some of the more significant items on the Entity Module include:

    1. Taxpayer’s Name Control (first four letters of the individual’s last name or the corporation name).

    2. SSN for an individual tax return or EIN for a business tax return. The SSN and the EIN are commonly referred to under one general name — the TIN.

    3. Current address and zip code.

    4. Taxpayer’s filing requirements (a listing of all tax returns the taxpayer is required to file).

    5. IMF accounts include filing status, spouse’s name and spouse's SSN.

    6. BMF accounts include the date of establishment on the BMF and the taxpayer’s tax year end.

    7. An EIN with a "P" (e.g., XX-XXXXXXXP) identifies a Form 5500 series return.

    8. An SSN with a "V" (e.g., XXX-XX-XXXXV) identifies a Form 5330 series return for an individual taxpayer.

  4. A Tax Module is a record of tax data for a specific taxpayer covering only one tax period.

  5. In addition to the above files, there is also NMF.

    1. NMF is used to control returns or entities that are not available from the Master File.

    2. NMF is used in EP to post closing agreement data.

    3. The NMF accounts are not posted on Master File, but are local in scope and maintained by Cincinnati Submission Processing Center for purposes of EP. See IRM 4.71.2.4, Non-Master File Transcript Requests.

  6. Data for Non-Master File assessments are located on the ANMF system. See Document 6209, Section 7 for Non-Master File transaction codes and other related information.

  7. See Document 6209, Section 8 for Master File transaction codes and other related information.

  8. Integrated Automation Technologies (IAT) Integrated Tools Manager is a helpful tool that interfaces with IDRS helping make IDRS easier to use and as a result reducing the number of IDRS security violations.

Requesting Transcripts of a Master File Account

  1. Taxpayer transcript information can be accessed by using the following Command Codes (which provide immediate on-line access):

    1. BMFOLT—Business Master File On-Line,

    2. EMFOLT—Employee Plans Master File On-Line, and

    3. IMFOLT—Individual Master File On-Line.

  2. Form 6882 is used to request transcript information from the taxpayer’s account for the above referenced command codes. At the group manager’s discretion, the group may use its own internal form.

    1. Limit requests to the specific data for which there is an official need.

    2. The instructions on the back of Form 6882 briefly explain the information available for each IDRS command code.

    3. A record of the request should be maintained.

  3. For Master File or Non Master File, enter the appropriate MFT code, as shown in IRM 4.71.2.2.3, MFT Codes. See also, Document 6476, as revised.

  4. Forward requests for transcripts to the group secretary or other designated EP personnel for processing.

  5. Local procedures may allow designated clerical staff and/or agents to complete approved IDRS research requests.

Payer Master File and Information Returns Master File

  1. The PMF and IRMF can be used to satisfy the package audit requirements found in IRM 4.71.1.14, Package Audit Requirements, and Policy Statement 4-4 found in IRM 1.2.13.1.2. The on-line queries will assist agents in checking compliance with information returns filing requirements.

  2. The PMF was developed to increase compliance in the filing of the Form 1099 information return series.

    1. The PMF is a master file listing of entities, businesses and individuals, that file Form 1099.

    2. The file also contains information for each payer of penalties proposed and assessed.

    3. If it is determined that the taxpayer filed delinquent returns, and there is a need to ascertain penalties previously assessed, request a BMF or IMF transcript.

    4. The command code PMFOLS will provide a summary of the information contained on Form 1096 filed by the taxpayer. PMFOLS lists each type of Form 1099 filed, the number of each type of Form 1099 filed, and the total amount reflected on each type of Form 1099.

    5. The command code PMFOLD will provide detailed information of the Forms 1099 filed.

  3. The IRMF contains abbreviated payer documents sorted by payer TIN.

    1. Each record contains a payer TIN, payee TIN, corrected or amended indicator, filing source of documents (electronic or paper), DLN, document code, and selected payments.

    2. The command code IRPTRI is used to obtain payee data using the payer TIN. The following document types are available for the current tax year and the nine prior tax years:
      • 02 (1042-S)
      • 21 (W-2)
      • 32 (W-2G)
      • 95 (1099-MISC)
      • 98 (1099-R)
      • 28 (5498)

    3. The command code IRPTR provides details of various information reports issued to a recipient. Using the recipient’s SSN, Form 1099-R information such as payee name and address, payer name and address, distribution amount, and withholding can be viewed. Form W-2 and Schedule K-1 information can also be accessed.

MFT Codes

  1. MFT codes are assigned to each type of tax form that is filed on a master file. The following is a list of MFT codes that may be related to an employee plan. See section 2 of Document 6209, IRS Processing Codes and Information.

    MFT Form Name of Form
    01 941 Employer's Quarterly Federal Tax Return
    02 1120 U.S. Corporate Income Tax Return
    05 1041 U.S. Income Tax Return for Estates & Trusts
    06 1065 U.S. Return of Partnership Income
    10 940 Employer’s Annual Federal Unemployment (FUTA) Tax Return
    12 1042 Annual Withholding Tax Return for U. S. Source Income of Foreign Persons
    16 945 Annual Return of Withheld Federal Income Tax
    30 1040 U.S. Individual Income Tax Return
    34 990-T Exempt Organization Business Income Tax Return
    67 990 Return of Organization Exempt From Income Tax
    74 5500 Annual Return/Report of Employee Benefit Plans
    76 5330 Return of Excise Taxes Related to Employee Benefit Plans
    88 1096 Annual Summary and Transmittal of U.S. Information Returns

IDRS Command Codes

  1. An IDRS command code consists of five or six letters. The following list includes some of the more useful IDRS research command codes. See the IDRS Command Codes Job Aid at http://serp.enterprise.irs.gov/databases/irm-sup.dr/job_aid.dr/command-code.dr/idrs_command_codes_job_aid.htm which will assist you on the IDRS command code input format.

    Command Code Information Available
    AMDISA Provides a listing of all taxable returns under examination. When AMDISA is input with only the TIN, a summary is produced. If the MFT, tax period and plan number are included in the input request, specific data is provided for the identified account. See IRM 2.8.3, Audit Information Management System (AIMS), AIMS Command Code AMDIS.
    AMDISA (P) Using a "P" after the EIN provides a listing of all Form 5500 returns under examination (e.g., XX-XXXXXXXP).
    AMDISA (N) Using an "N" after the EIN or SSN of a Non-Return Unit (NRU) provides a listing of all NRUs under examination (e.g., XX-XXXXXXXN).
    AMDISA (V) Using a "V" after an SSN provides a listing of all Form 5330 returns under examination for an individual (e.g., XXX-XX-XXXXV).
    BMFOL Furnishes access to the Business Master File. Fields available include basic identifying information, amounts, dates, codes, indicators, and freezes. Transaction postings, status history, audit history, vestigial data, federal tax deposit, exempt organization, and combined annual wage reporting data are also available. Additionally, for any specified account, a tax module summary and last period satisfied information can be requested. See IRM 2.3.59, IDRS Terminal Responses, Command Code BMFOL.
    BMFOLI Provides a list of business returns filed by the taxpayer, the years for which a transcript can be requested, and the years for which the return can be viewed through IDRS using BRTVU.
    BMFOLT Provides a transcript of a BMF return such as Form 5330, Form 990-T, Form 1120, Form 1120S, or Form 1065 for a specific tax period.
    BMFOLU Shows a summary of W-2s filed by the taxpayer and may indicate the number of years for which the corresponding employment tax returns are due.
    BRTVU Provides line items on a BMF return such as a Form 5330, Form 990-T, Form 1120, Form 1120S, or Form 1065 for a specific tax period. See IRM 2.3.57, IDRS Terminal Responses, Command Code BRTVU.
    CFINK Provides information on Form 2848 on file for a particular EIN or SSN. See IRM 2.3.31, IDRS Terminal Responses, Command Code CFINK.
    EMFOL Furnishes access to the EPMF. Fields available include basic identifying information, amounts, counts, dates, codes and indicators. Transaction posting and status history are also available. Additionally, for any specified account (EIN), a plan and return module index can be requested. See IRM 2.3.64, IDRS Terminal Responses, Command Code EMFOL.
    EMFOLD Provides plan administrator information from Form 5500.
    EMFOLI Provides a list of plans maintained by the employer, the years for which a transcript can be requested, and the years for which the return can be viewed through IDRS using ERTVU.
    EMFOLL Provides information regarding the plan sponsor such as business code and telephone number. It also includes information regarding the plan’s determination letter, such as file folder number, plan effective date, application status date, and termination date.
    EMFOLT Provides a transcript of the Form 5500 filing for a particular tax period.
    ERTVU Provides Form 5500 line items for a particular plan and tax period. See IRM 2.3.65, IDRS Terminal Responses, EPMF Return Transaction File On-Line (ERTVU) Research.
    FINDE Provides taxpayer name and address when the EIN is known. See IRM 2.3.60, IDRS Terminal Responses, Command Codes NAMES, NAMEE, NAMEI, NAMEB, FINDS, FINDE, and TPIIP.

    Note:

    This command code is separate from FINDS. The user must be profiled separately for this command.

    FINDS Provides taxpayer name and address when the SSN is known. See IRM 2.3.60, IDRS Terminal Responses, Command Codes NAMES, NAMEE, NAMEI, NAMEB, FINDS, FINDE, and TPIIP.
    IMFOL Provides read-only access to the Individual Master File (IMF). Fields available include basic identifying information, amounts, dates, codes, indicators, and freezes. Transaction posting and status history are also available. For any specified account, a tax module index can be requested. Additionally, IMFOL provides recovery to Master File of tax modules dropped to retention. See IRM 2.3.51, IDRS Terminal Responses, Command Code IMFOL.
    IMFOLI Provides a list of Form 1040 returns filed by the taxpayer, the years for which a transcript can be requested, and the years for which the Form 1040 can be viewed through IDRS using RTVUE.
    IMFOLT Provides a transcript of a Form 1040 for a particular tax period.
    INOLE Provides Master File entity data (including SSA name controls, Cross Reference information, and Merge Transactions) for a specific TIN. See IRM 2.3.47, IDRS Terminal Responses, Command Code INOLE.
    INOLEP Provides a list of all plans maintained by the employer.
    INOLES Provides the most current name, address, and filing requirements for the entity. It may also indicate the EINs of subsidiaries. Date of birth and date of death are provided from Social Security Administration data.
    IRPTR Provides data for information returns such as Form 1099-R, Form W-2, and Schedule K-1 filed for an individual. Information provided for each form includes the payer, amounts paid or received, amounts of withholding, as well as other information. See IRM 2.3.35, IDRS Terminal Responses, Command Code IRPTR.
    IRPTRI Shows an online summary of income documents filed by the taxpayer, with some specific payee information. Forms 1042–S, W–2, W–2G, 1099–MISC, and 1099–R are available. IRPTRI may indicate the number of years for which the corresponding employment tax returns are due.
    NAMEB Provides the EIN when the taxpayer name and address is known, using an unformatted input screen. See IRM 2.3.60, IDRS Terminal Responses, Command Codes NAMES, NAMEE, NAMEI, NAMEB, FINDS, FINDE, and TPIIP.

    Note:

    This command code is separate from NAMEE. The user must be profiled separately for this command.

    NAMEE Provides the EIN for a business when the business name and address are known, using a formatted input screen. See IRM 2.3.60, IDRS Terminal Responses, Command Codes NAMES, NAMEE, NAMEI, NAMEB, FINDS, FINDE, and TPIIP.

    Note:

    This command code is separate from NAMEB. The user must be profiled separately for this command.

    NAMEI Provides the SSN when the taxpayer name and address is known, using an unformatted input screen. See IRM 2.3.60, IDRS Terminal Responses, Command Codes NAMES, NAMEE, NAMEI, NAMEB, FINDS, FINDE, and TPIIP.

    Note:

    This command code is separate from NAMES. The user must be profiled separately for these Commands.

    NAMES Provides the SSN for an individual when the taxpayer name and address are known, using a formatted input screen. See IRM 2.3.60, IDRS Terminal Responses, Command Codes NAMES, NAMEE, NAMEI, NAMEB, FINDS, FINDE, and TPIIP.

    Note:

    This command code is separate from NAMEI. The user must be profiled separately for this command.

    PMFOL Provides information from the PMF. See IRM 2.3.53, IDRS Terminal Responses, Command Code PMFOL.
    PMFOLD Provides detailed information of Form 1099-R filed by a payer.
    PMFOLS Provides a summary of payer filing of Form 1096 listing the number of Forms 1099-R, etc. filed by a taxpayer and total dollar amount of the Forms 1099-R.
    RTVUE Provides line items of a Form 1040 return for a specific tax period. See IRM 2.3.52, IDRS Terminal Responses, Command Code RTVUE.
    TRDBV Provides line item information similar to that provided by command codes BRTVU and RTVUE. See IRM 2.3.73, IDRS Terminal Responses, Command Code TRDBV.
  2. To add or delete IDRS command codes to your profile complete Form 9404 and send it to the TE/GE Management Analyst/IDRS Security.

Non-Master File Transcript Requests

  1. Certain transactions in EP, such as closing agreement sanction payments, are posted on Non-Master File.

  2. The Non-Master File MFT code for closing agreements is 28.

  3. A Non-Master File transcript can be obtained by sending a fax to the Accounting Operations Department in the Cincinnati Submission Processing Center (located in Covington, Kentucky).

  4. Prepare Form 10321 in accordance with Exhibit 1. See IRM 4.71.2 Exhibit 1 at IRM 4.71 - Employee Plans Examination Exhibits, for an example of a completed Form 10321.

    1. Address the fax to Cincinnati Submission Processing Center

    2. The EEFax number for the Accounting Operations Department is 855-254-9569.

    3. The phone number is 859-320-3894.

    4. Include your name, address, phone number and fax number.

    5. In the bottom section of Form 10321, request a Non-Master File transcript and list the name of the entity, TIN of the entity, MFT 28, and the tax period (e.g., "Please provide a Non-Master File transcript for XYZ Corporation; EIN XX-XXXXXXX; MFT 28; Tax period 201511" ).

      Note:

      If the transcript request relates to a closing agreement, the tax period is the year and month the closing agreement is signed.

  5. A clerk in the Accounting Operations Department of the Cincinnati Submission Processing Center will print the transcript and fax it to you.