Item #NameRequired or OptionalDescription1Document Locator Number (DLN)Requireda. This 14–digit entry is the original DLN of the credit on the account from which its transfer to Excess Collection File (XSF) is requested and will usually become the XSF control number. b. If the original DLN is not used as the XSF control number, it should be the first entry on Line 9 (CREDIT INFORMATION) of the CC XSADD format adding the credit to the XSF.2Renumbered DLNOptionalIf completed, this 14–digit optional entry is the XSF control number. a. If several credits having the same DLN are transferred to the XSF from one taxpayer account (e.g., TC 640 and TC 680), use the DLN with the tax or real credit. After verifying that it’s not a true duplicate, assign the DLN, changing the first digit of the blocking series to the next higher number, to the addition to the tax or generated credit (e.g., TC 680). Change the first digit of the blocking series on credits from a reactivated retention register account. b. If the credit is an FTD/EFTPS payment, insert the last five digits of the TUS number or EFT Trace number into digits 9 through 13 of the original DLN which may be shared with a number of FTD/EFTPS payments. This will create a unique control number which reflects the credit’s origin. c. If the credit has no prior DLN, refer to Figure 3.17.220-4 as a guide to form a DLN, restricting the block number to 800 and above. d. Cases received with out of campus DLNs should not be transferred to the campus that received the payment. Add the credit to the XSF using the dump area office code.3Source CodeRequiredIf completed, this 14–digit optional entry is the XSF control number. a. If several credits having the same DLN are transferred to the XSF from one taxpayer account (e.g., TC 640 and TC 680), use the DLN with the tax or real credit. After verifying that it’s not a true duplicate, assign the DLN, changing the first digit of the blocking series to the next higher number, to the addition to the tax or generated credit (e.g., TC 680). Change the first digit of the blocking series on credits from a reactivated retention register account. b. If the credit is an FTD/EFTPS payment, insert the last five digits of the TUS number or EFT Trace number into digits 9 through 13 of the original DLN which may be shared with a number of FTD/EFTPS payments. This will create a unique control number which reflects the credit’s origin. c. If the credit has no prior DLN, refer to Figure 3.17.220-4 as a guide to form a DLN, restricting the block number to 800 and above. d. Cases received with out of campus DLNs should not be transferred to the campus that received the payment. Add the credit to the XSF using the dump area office code.4Status CodeRequiredThis 4–character entry will be either FROZ, OPEN or IDEN. OPEN will be assumed if no entry is made. This data element may be changed during analysis by the XSF technician as described in IRM 3.17.220.2.2. a. If FROZ (frozen) is used, Source Code must be ST and documentation explaining status must be in the file. b. If IDEN (identified) is used, attached documentation of History section must explain why this credit cannot be applied to the correct account. c. This data element may be changed during analysis by the XSF technician explained in IRM 3.17.220.2.2.5EmployeeOptionalThis 10–digit entry is added by the XSF function if the case is to be assigned to an employee other than the person entering the credit to the file using CC XSADD.6Debit Transaction CodeRequiredThis 3–digit entry is to be selected from Exhibit 3.17.220-6 as the debit valid with document codes 24, 48 or 58 which best reverses the credit to be added to the XSF. Be certain that the selected primary transaction code is compatible with the credit’s MFT and doc code.7Dollar Amount of CreditRequiredThis is the amount of credit to be added to the XSF. The amount is to represent a single credit on the account from which it is moved.8TC 570 IndicatorOptionalCheck the box to input TC 570 as a secondary transaction to the master file. When it is necessary to debit any credits in a multiple-credit transfer from a single master file account module to the XSF, this box must be checked. 9Payment TypeRequiredThis two-character entry designates the type of remittance received. a. BC—Business Check b. CA—Cash (including cash conversions) c. CC—Cashier’s Check d. FD—Federal Tax Deposit (including Certificates of Deposit) e. GC—Government Check f. MO—Money Order g. PC—Personal Check h. UK—Unknown i. WH—Withholding10IRS Received DateRequiredThis is the eight-digit entry in month, day, year format (MMDDYYYY, e.g., January 5, 2003, is 01052003). This entry should reflect the Return Due Date (RDD) for Transaction Code 806 (prepaid withholding and excess FICA payments). For carryback credits, use the availability date of the credit. Use the actual IRS received date, i.e., the earliest date recorded by any IRS office, for all other credits. a. Do not add credits less than one year old (computed from the IRS-received date) other than Doc Code 48, 58 or 65 to the XSF. For accounting purposes, they must be added to the Unidentified Remittance File. b. True Statute cases—CC XSADD will accept credits with received dates less than one year old when source code ST and status code FROZ are used. The statute of limitations for assessments may have expired either before the taxpayer filed an amended return or made the payment or after the amended return was filed or the Examination determination was made and, due to employee error, the assessment was not made.11Actual IRS Received DateOptionalNo entry is required.12Name line 1RequiredEntry limited to 35 characters.13Name line 2OptionalEntry limited to 35 characters.14Street AddressOptionalEntry limited to 35 characters.15City, State, ZIP codeOptionalEntry limited to 29 characters.16Reason for Transfer to XSF (History)OptionalEntry limited to 70 characters.17Taxpayer Identification NumberRequiredEntry limited to 35 characters.18EFTPS IndicatorRequiredCheck the box if this is an EFT payment.19MFT CodeRequiredEntry limited to 2 characters.20Tax PeriodRequiredSix-digit entry in year and month format. (YYMM: e.g., January 2003 is 200301).21Preparer NameRequiredName of preparer of Form 8758. (Please print)22Preparer's Employer NumberRequiredEmployee number of preparer of Form 8758.23CampusRequiredIRS Campus of preparer of Form 8758.24Team NameRequiredFunctional area of preparer of Form 8758.25Team Fax NumberRequiredFax number of the functional area of the preparer of Form 8758.26Stop NumberRequiredEmployee IRS Stop number of preparer of Form 8758.27Phone NumberRequiredEmployee telephone number of preparer of Form 8758.28DateRequiredThe date that the Form 8758 is prepared.29Research Prior to TransferRequiredThis entry should reflect research performed in the originating function. a. Copies of pertinent documents such as transcripts and taxpayer correspondence should be attached to the completed Form 8758. b. The originator of Form 8758 should include the IRM reference authorizing amounts that are below tolerance to be added to the XSF.30Research by Excess Collections PersonnelRequiredBe as specific as possible so that your manager or subsequent technician can easily determine the actions you take.