7.21.8 EDS Unpostables

Manual Transmittal

September 15, 2015

Purpose

(1) This transmits revised IRM 7.21.8, Exempt Organizations Determinations Processing, EDS Unpostables.

Material Changes

(1) Removed/updated system references to Master File Pipeline Subsystem and other out-of-date systems throughout.

(2) Updated the EDS Batch Run Error Code list.

(3) Made editorial changes throughout.

Effect on Other Documents

This supersedes IRM 7.21.8 dated January 1, 2003.

Audience

Tax Exempt and Government Entities
Exempt Organizations

Effective Date

(09-15-2015)

Tamera L. Ripperda
Exempt Organizations
Tax Exempt and Government Entities

Overview

  1. This IRM provides instructions on correcting unpostable transactions on the Employee Plans/Exempt Organizations Determination System (EDS). EP/EO Determinations Processing Unit employees are generally responsible for correcting Exempt Organizations (EO) unpostable transactions.

  2. EDS unpostables occur when a case is established or closed but the information doesn’t transmit correctly to the Employee Plans/Exempt Organizations Applications Control System (EACS). EACS serves as a conduit to Master File (MF). EACS transmits to MF on a weekly posting cycle.

  3. EO Determinations employees may also encounter unpostable issues when processing determination cases. Employees email open case unpostable issues to *TE/GE-EP/EO Unpostables.

  4. Processing employees generally resolve open case unpostable issues within 48 hours of receiving email notifications and email the employees who submitted the issues to let them know the issues were resolved.

  5. All required actions in this manual occur in EDS.

  6. Definitions of terms and acronyms used in this manual are listed in Exhibit 7.21.8-1, Definitions, and Exhibit 7.21.8-2, Commonly Used Acronyms.

  7. See IRM 7.22.1, Determination Letter Automation Systems Overview, and IRM 7.22.8, EP/EO Determination System (EDS) User Manual, for additional system information.

  8. TE/GE Operational Program Support (TOPS) analysts provide functional support to EDS users.

EDS Daily Batch Run

  1. EDS openings (establishments) and closings post to EACS through a daily batch run. After cases are entered and closings approved, EDS automatically updates the EDS MF status to mark the completed records "ready" for the batch run.

    Note:

    A case can be opened and closed in the same day. The MF status (Status 4) instructs the batch to create both an opening transaction and a closing transaction in the same file.

  2. Marked records pass through specific validity and consistency checks in the batch run. If all checks are passed, the system generates and writes transaction or case records to a separate file. If validity checks are not passes, the system identifies the transaction as "unpostable."

  3. Unpostables can occur in either the EDS daily batch run (EDS unpostables) or in the EACS posting (EACS unpostables). The EDS daily batch run identifies all record errors before the file is transmitted to EACS.

    Exception:

    The daily batch run won’t identify EACS unpostable issues between the zip code and state or between the EIN and Name Controls (OLE).

  4. The EDS batch runs Monday through Friday. It doesn’t run on weekends and holidays because EACS isn’t available to process the information. EDS generates the EACS file around midnight. If the system detects EDS Unpostables, the results are returned immediately to each case. EACS processes the file the next day around 5 PM. EDS processes the results from EACS before the midnight batch run. Each case is updated during this process.

    Note:

    Weekend and holiday updates are processed with the next regularly scheduled batch run.

Unpostable Reports

  1. Reports are generated both from the EDS daily batch run and EACS. When errors are found:

    1. EDS daily batch reports list the error cases and the error(s).

    2. The system updates the MF status field with the unpostable code.

    3. Errors (unpostables) require an EDS correction.

  2. EACS updates are run daily (excluding weekends and holidays). The run generates a report that lists run controls and any errors.

  3. When the EACS report is available, a program is run against the report to update the MF status with unpostable codes and closings. The system creates history records for these updates.

Correcting Daily Batch Run Unpostables

  1. Review the batch run report for a list of unpostable transactions. The report lists the last unpostable codes (reasons) for a case (see Exhibit 7.21.8-3, EDS Batch Run Error Codes). The case history is the only area that lists all the reasons a case didn’t post.

    Note:

    When a case unposts on EDS, the MF status in the Query/Update Master File screen updates to the unpostable code (or to the last unpostable code found if more than one error).

  2. Generate a report of outstanding EDS unpostable cases, as necessary, using the Management Information System (MIS).

  3. Identify the correct entry for each error/unpostable by reviewing the case file. If unable to identify the correct entry, contact the employee who closed the case to determine the correct entry.

  4. Make correction(s) in the Query/Update Master File Screens (Option 1 of the ICS Main Menu). Use Option 4 - Update Status, Master Record or Closing Data to update both open and closed cases.

  5. After making correction(s), enter a "Y" in the MF code to resend the record to EACS.

Master File Codes

  1. Master File (MF) codes describe where the EDS record is in relation to EACS. MF codes and their meaning follow:

    MF Code Meaning
    0000 Opening record waiting to be sent
    0001 Opening record sent
    0002 Closing record waiting to be sent
    0003 Closing record sent
    0004 Both opening and closing records waiting to be sent
    0011 Letter generation record - not sent
    0012 Update MIR data after closing waiting to be sent
    0013 Update MIR data after closing sent
    0014 Closing record bypass EIN check
    0030 Closing record posted to EACS
    2000-2999 EACS unpostable (when both opening and closing records were sent)
    3000-3999 EACS update MIR closing data unpostable
    4000-4999 EACS closing unpostable
    5000-5999 EACS opening unpostable
    6001-6999 EDS unpostables codes for update MIR data after closing, not sent to EACS
    7001-7999 EDS unpostable codes for opening records when both opening and closing records were sent, not sent to EACS
    8001-7999 EDS unpostable codes for closing records, not sent to EACS
    9001-9999 EDS unpostable codes for opening records, not sent to EACS
  2. MF unpostables codes are comprised of four digits.

    First digit of MF Unpostable Code Represents
    2 EACS unpostable when opening and closing records were sent simultaneously (or together in the same file)
    3 EACS update MIR data after closing record unpostable
    4 EACS closing record unpostable
    5 EACS opening record unpostable
    6 EDS update MIR data after closing record unpostable
    7 EDS opening record unpostable when opening and closing records were sent simultaneously (or together in the same file)
    8 EDS closing record unpostable
    9 EDS opening record unpostable
  3. The last three digits are the unpostable code (see Exhibit 7.21.8-3, EDS Batch Run Error Codes).

    Example:

    An unpostable code of 9092 indicates the State Code is invalid on an opening record. An unpostable code of 8092 indicates the State Code is invalid on a closing record.

  4. To resend the record to EACS, update the MF code to "Y." The unpostable will:

    Update from MF code To MF code
    2XXX 4
    3XXX 12
    4XXX 2
    5XXX 0 (zero)
    6XXX 12
    7XXX 4
    8XXX 2
    9XXX 0 (zero)

Exceptions

  1. Some errors aren’t correctable in EDS. Correct the following errors by inputting an OS Get Services request:

    Error Code Description
    000 Case Number is invalid
    005 Area Office Code is invalid
    006 Invalid Case Number (Julian Date)
    010 Control Date is invalid
    011 Invalid Form Number
    012 Invalid Form Version Code
    013 Type Request is invalid
    017 Invalid Subsection
    023 Inappropriate Update to Control Date Attempted
    052 Invalid Closing Code
    053 Case Not Approved
    055 Inconsistent Closing Cd and Proposed Closing Cd
    056 Missing Specialist Number
    134 Invalid Deductibility Year
    166 Inconsistent Closing Code and Type Request
    986 Closing Record Missing PCCF on for this Update
    992 Inconsistent KDO Code in FFN, Case Number and District Office Cd
    997 No Matching em record
    998 No matching ec record
    999 No matching kd record
  2. Update Error Code 001," File Folder Number is invalid" (001), using the normal process if the error is in the first two digits (D.O. Code portion of the File Folder Number); otherwise, submit an OS Get Services ticket to correct the error.

  3. When submitting a correction using OS GetServices, include: the EDS case number, the four digit unpostable condition, and "Assign to BU-TEGE-TOPS."

EACS Run Unpostables

  1. Records that successfully process through the programs are marked to update to EO/BMF based on the weekly posting cycles.

EACS Run Reports

  1. The EACS run report is automatically generated daily, Monday through Friday. The report lists run controls (total number of records) for number of records:

    • Sent to EACS

    • Added (established), closed and updated (MIR data updated)

    • Unpostable

  2. The run report lists out each case number accepted by EACS. Accepted cases plus unpostable cases should equal the total records sent.

Run Report Message Lines

  1. Run reports include message lines with invalid or inconsistent items. The nightly batch run reads the message lines to update the MF status with the unpostable code.

    Note:

    Only read reports to compare the run controls and work any unpostables that are not in the unpostable (UNP) format.

  2. UNP and OLE lines print in the nightly batch run report in the following formats.

    • UNP|315432000EO|PCO|100|315123456|001

    • UNP|315001000EO|PAO|100|311234567|000

    • OLE|311500101EO|319500100|ANYE|ANY EXEMPT ORGANIZATION

  3. If the nightly batch run can’t update an EDS record, it prints a message line in the batch report. Correct the record; then resolve the unpostable.

  4. Unpostable codes 990 and 993 won’t update the MF Code. The quantities of these unpostables are indicated on the nightly batch report.

Reading Run Control Reports

  1. After the nightly batch run has processed, an employee can generate a report listing the unpostables in a more readable format and run control information of the EDS database updates. See IRM 7.22.8.5.2, Unpostable Listings and Codes, for information on generating the report.

  2. The report heading lists:

    • The run report date

    • The run report file name

    • The transaction file processing date

  3. Unpostable and OLE sections print on separate pages.

  4. Review the transaction file processing dates to ensure all files transmitted for each batch run day (since the last report day) are listed. If information doesn’t match, contact TOPS for assistance.

  5. Use the report’s Totals section to monitor updates to the EDS database:

    1. Total Openings or Closings sent twice: A high number could indicate records are being resent to EACS; contact TOPS for assistance.

    2. Records Not Updated Due to IC Status 30: If < 0, generally indicates the run report was put through the program more than once; contact TOPS for assistance.

  6. Compare whether all records were processed from each transaction file. The following items should equal the total on the report:

    • EP and EO Nightly Batch Run: Total Transactions Generated

    • CSPC Run Report: Individual File Number Totals - Number EO Records Read and Number EP Records Read

    • EP and EO EACS Run Report: Total Records Input


    Note:

    If they don’t match, review the run report for unpostables that aren’t in the UNP format and add to the Total Records Input. If still unequal, contact TOPS.

  7. The remaining items in the TOTALS section are informational. The total of these four lines in each of the IC and AH columns should equal the Total Records Input.

    1. Records Unmatched -Total records where the program couldn’t find the case number in the database. These cases(s) are listed in the EACS-EDS Errors Section.

    2. Records Not Updated -Total number of records that were on the report where no update was done to the database. These are generally records openings and update after closings. These records do not update the MF status (IC table). If the same file was run more than once through the programming, this number would also include the total records found where the MF status was already a 30.

    3. Records Updated/Added -Total records where the MF status (IC table) was updated because of a closing or an unpostable or when a action history (AH table) record was added. Action history records are added when the MF status was changed and for all openings and update after closings.

    4. Database Failures -Total number of records where the database couldn’t be updated because a record was being used by another login. This wouldn’t generally happen since the batches are run when no one else is on the system.

Correcting EACS Unpostables

  1. Resolve EACS unpostables by:

    1. Researching INOLES and the case file for correct data

    2. Updating the information on EDS

    3. Resending the record to EACS (see IRM 7.21.8.8 (3), below)

  2. If unable to determine the correct entry from INOLES or the case file, contact the employee who closed the case to determine the correct entry.

  3. Enter the correction(s) on the EDS Query/Update Master File Screen (Option 1 of the ICS Main Menu) and enter a "Y" or "B" in the MF code to resend the record to EACS.

    Note:

    Use "B" to resend both the opening and closing record.

  4. When entering a "Y" or "B" use the appropriate function key ("Yes, Send" ) to verify the record should be sent to EACS.

  5. After the nightly batch run, the MF code will update to show the record was sent.

Common Error Codes

  1. See below for common error codes, what they mean, and how to correct them.

    Error Codes Description Correction
    990 or 993 Opening and/or closing record transmitted a second time without requiring a corrective action Use Option 5 of the Update Master File screen to correct MIR data items.
    994 Closing record is sent before an opening unpostable is corrected Enter a "B" in the MF code.
    986 Closing unpostable hasn’t been corrected and sent before the Update record was sent Enter a "Y" in the MF code.
    100 and
    OLE error 996
    Zip code and OLE errors Correct the zip code or name control brackets. Enter a "Y" in the MF code to resend the record.
  2. See Exhibit 7.21.8-3, EDS Batch Run Error Codes, for a listing of error code descriptions.

Definitions

Term Definition
Opening Record The opening or establishment record is transmitted to EACS after an application is entered in Data Transcription Subsystem (DTS) or created in TEDS. Transmitting an opening record allows research capability with the command codes PLINQ and PLINF. These records are sometimes referred to as PAO records in the run reports.
Closing Record The closing record transmits to EACS after a case is closed and approved through the EDS Case Approval Screen. This record closes off the opening record. These records are sometimes referred to as PCO records in the run reports.
Update MIR Data Option 5 in the Query/Update Master File screen allows MIR items to be updated. An update record can be sent to EACS after the record has been closed and MIR items have been updated. These records are sometimes referred to as PUO records in the run reports.
EC and IC Records A "case" is stored in a number of tables in the EDS database. For a case to be viewed in the Update Master File screen it must have a record (with the same case number) in each of the EACS/MF data (EC) and inventory control (IC) tables. The record contains entity information, such as name, address, form number, etc. The EC record contains case information, such as subsection, status, etc. The IC record contains the MF indicator and the date.
PCCF The Plan Case Control File (PCCF) is the name of the database used for EACS system. The PCCF is the holding area until transactions can be sent to Master File.

Commonly Used Acronyms

Acronyms Definition of Terms
EACS EP/EO Applications Control System
EC record EACS/MF record
EC tables EACS/MF data tables
EDS Employee Plans/Exempt Organizations Determination System
EIN Employer Identification Number
EM record Employee record
FFN File Folder Number
ICS Inventory Control System
IC tables Inventory Control Tables
MIR Management Information Reports
MIS Management Information System
OLE format Online Error format
PCCF Plan Case Control File
TEDS Tax Exempt Determination System
TE/GE Tax Exempt and Government Entities
UNP format Unpostable format

EDS Batch Run Error Codes

This exhibit lists only the last 3 digits of the error code. See IRM 7.21.8.4 for an explanation of the error code first digit.

Error Codes Error Messages
000 Invalid Case Number
001 Invalid File Folder Number
002 Invalid EIN (EDS will not accept 3rd digit as a 9)
003 Invalid Plan Number
004 Invalid Name Control
005 Invalid District Code
006 Invalid Case Number (Julian Date)
007 Invalid Case Number
010 Invalid Control Date
011 Invalid Form Number
012 Invalid Form Version Code
013 Invalid Type of Determination Request
014 Invalid benefit Type
015 Invalid Total Participants
016 Invalid Plan Year Ends
017 Invalid Subsection
018 Invalid Principal Activity Code (1) (Invalid NAICS Code)
019 Invalid District of Location Code
021 This Form not sent to Master File
022 Invalid Key District Office
023 Inappropriate Update to Control Date Attempted
040 Correction Disposal Record, See Functional Coordinator
050 Invalid Employee Grade
051 Missing Employee Grade
052 Invalid Closing Code
053 Case Not Approved
054 Missing Specialist Hours
055 Inconsistent Closing Cd and Proposed Closing Cd
056 Missing Specialist Number
057 Invalid Case Grade
058 Missing Case Grade
059 Missing Plan Number
060 Invalid Law Indicator
061 Missing Law Indicator
062 Invalid Plan Effective Date
063 Invalid Plan Vesting
064 Missing Plan Vesting
065 Inconsistent Plan Vesting and Form Number
066 Missing Plan Participants
067 Inconsistent Form Number and Plan Participants
068 Missing Plan Effective Date
069 Inconsistent Form Number and Plan Effective Date
070 Missing Plan Year Ends
071 Inconsistent Form Number and Plan Year Ends
072 Invalid Case Grade Source
080 Invalid 1st line of Name of Plan Sponsor
081 Invalid 2nd line of Name of Plan Sponsor
082 Invalid 1st line of Name of Organization
083 Invalid 2nd line of Name of Organization
084 Invalid DBA Name
085 Invalid in Care of Name
087 Invalid 1st line of Plan Name
088 Invalid 2nd line of Plan Name
089 Zip Code Must be Blank for Foreign Address
090 Invalid Address
091 Invalid City
092 Invalid State Code
093 Invalid Zip Code
094 Invalid Foreign Address
095 Invalid Foreign City
096 Invalid Foreign Country
100 Zip Code not Valid for this State Code
101 Invalid 941 Filing Requirement
103 Invalid 1120 Filing Requirement
105 Invalid 1041 Filing Requirement
107 Invalid 1065 Filing Requirement
109 Invalid 940 Filing Requirement
111 Invalid 990C Filing Requirement
113 Invalid 990T Filing Requirement
115 Invalid 5227 Filing Requirement
117 Invalid 990PF Filing Requirement
119 Invalid 990 Filing Requirement
121 Invalid Employment Code
123 Invalid Classification Code
125 Invalid Pension Plan Code
127 Invalid Foundation Code
128 Invalid Affiliation Code
129 Missing Exemption Determination Code
130 Invalid Deductibility Code
131 Inconsistent Deductibility Year
132 Invalid Advance Ruling Ends
133 Invalid Exemption Determination Code
134 Invalid Deductibility Year
135 Invalid Ruling Date
137 Invalid Accounting Period Ends
138 Invalid Hospital Indicator
139 Invalid Activity Code
140 Invalid Entity Type
141 Invalid Effective Date
142 Invalid Reviewer Grade
143 Invalid Taxonomy Code
144 Missing Taxonomy Code
145 Missing Reviewer Grade
146 Inconsistent Taxonomy ad Closing Cd
148 Inconsistent Foundation Cd and Principal Act Cd
150 Inconsistent Activity Code and Subsection Code
151 Inconsistent Activity Code
152 Missing Activity Code
153 Invalid Duplicates for Activity Code
154 Inconsistent Type Request and Activity Code
155 Inconsistent Foundation Cd, Subsection Cd and Determination Cd
156 Inconsistent Foundation Code and Subsection
157 Inconsistent Entity Type and Subsection
158 Inconsistent Deductibility Code and Subsection
159 Inconsistent Classification Code and Subsection
160 Inconsistent Deductibility Code and Determination Code
161 Inconsistent District of Location and State Code
162 Dummy EIN Must be Updated
163 Missing Reviewer Number
164 Missing Reviewer Hours
165 Missing Affiliation Code
166 Inconsistent Closing Code and Type Request
168 Missing Deductibility Code
169 Missing Classification Code
173 Inconsistent Advance Ruling End and Type Request
174 Inconsistent Advance Ruling End and Subsection
175 Ruling Date must be Entered for this Principal Activity Cd
185 Adv Ruling End must be Blank for this Principal Activity Cd
188 Pension Plan must be Blank
189 Inconsistent Employment Code, Determ Cd & Subsection
300 Inconsistent FR941 and FR940
301 Inconsistent FR941 and Employment Cd
302 Inconsistent FR941 and State Cd
303 Inconsistent FR941, FR940 and Subsection
304 May NOT Zero Out a Filing Req Unless Determination CD is 1
305 Inconsistent Filing Requirement and Determination Cd
306 Inconsistent Filing Req, Determination Cd and Subsection
307 Inconsistent Filing Req, Determ Cd, Subsection and Foundation Cd
308 Inconsistent Filing Req, Determination Cd, Foundation Cd
309 FR5227 Must Be 2 If FR1041 Is 1 For this Subsection
310 FR990PF Must Be 1 or 2 If FR1041 Is 1 For This Subsection
311 FR990PF Must Be 1 If FR1041 Is 1 For this Subsection
312 Only One Filing Req For 1041, 1065 or 1120 May Be Entered
313 Inconsistent FR990T With FR990PF
314 Inconsistent Filing Requirement and Classification Cd
315 Inconsistent Filing Requirement and Subsection
316 Inconsistent Filing Requirement and Foundation Cd
317 Principal Activity Cd Must Be 904 If FR990 Is 14
318 Inconsistent FR990, FR990PF, Determ Cd and Principal Activity Cd
319 Inconsistent FR941, FR990 and Principal Activity Cd
320 Inconsistent FR990, FR940 and Principal Activity Cd
321 Inconsistent FR990, FR1120 and Principal Activity Cd
322 Inconsistent Filing Req, Employment Cd, Determ Cd and Subsection
323 Inconsistent Filing Requirement, Foundation Cd and Subsection
324 Inconsistent Filing Requirement and Deductibility Cd
325 Inconsistent Filing Req, Determination Cd and Deductibility Cd
326 Employment Cd Must Be Blank For This Subsection
327 Employment Cd Must Be Blank For This 941 Filing Requirement
328 Employment Cd Must Be Blank For This Determination Cd
329 FR940 Must Be Blank If Employment Cd Is Entered
330 Inconsistent Subsection and Affiliation Cd
331 Inconsistent Determination Cd and Principal Activity Cd
332 Inconsistent FR990T With FR990
333 Inconsistent Employment Cd, Determ Cd and Activity Cd
334 Inconsistent Filing Req, Determination Cd and Employment Cd
984 Record Error with Foreign Address, See Function Coordinator
985 EIN Not in Service Center’s Valid Range — Verify (If Correct, enter D in the MF Code.)
986 Closing Record Missing on PCCF on for this Update
987 Update After Closing Error, See Functional Coordinator (Program Error)
988 Inconsistent Form No and Form 5309 Ind or 40K Inc
989 Cannot Change Activity Cd 998 to Another Code
990 Closing Record sent a second time (no action necessary if closing code matches service center, check PLINK)
991 Tape Error, contact TOPS
992 Inconsistent KDO Code in FFN, Case Number and District Office Cd
993 Opening Record sent a Second Time (No action necessary)
994 Opening Record missing (Enter a "B" to send both an opening and a closing record)
995 Record Error with MF Code, See Functional Coordinator
996 Mismatch on Name Control and EIN (OLE Error)
997 No matching em record
998 No matching ec record
999 No matching kd record