2.4.19. Command Codes REQ77, FRM77 and FRM7A

1

1

1–5

COMMAND CODE: REQ77

2

1

6

COMMAND CODE DEFINER: blank or A

3

1

7–18

TIN and FILE SOURCE: Not used when the definer is A. If definer is blank, may be input. If not the prior command code must be ENMOD, TXMOD, SUMRY, ACTON, ADJ54, or FRM77 itself. Format is nn-nnnnnnnvb (EIN) or nnn-nn-nnnnv (SSN).

4

2

1–2

MFT CODE: Must be present if TIN is present

5

2

4–13

PLAN NUMBER and TAX PERIOD: Must be present if TIN is present. The format is nnnbnnnnnn (Plan Number and Tax Period, for BMF and EPMF) or nnnnnn (only Tax Period, no Plan Number, for IMF and NMF).

6

3

1–4

NAME CONTROL: Must be present if TIN is present.

1

1

1–5

COMMAND CODE: FRM77

2

1

7–18

TIN and FILE SOURCE: Either input with REQ77 request or else from prior command code.

3

1

26–29

MFT CODE LITERAL: generated.

4

1

30–31

MFT CODE: Either input with REQ77 request or else from prior command code.

5

1

34–40

TAX PERIOD LITERAL: generated.

6

1

41–46

TAX PERIOD: Either input with REQ77 request or else from prior command code.

7

1

49–56

PLAN NUMBER LITERAL: generated.

8

1

57–59

PLAN NUMBER: Either input with REQ77 request or else from prior command.

9

1

62–69

NAME CONTROL LITERAL: generated.

10

1

70–73

NAME CONTROL: Either input with REQ77 request or else from prior command code.

11

2

1–3

TRANSACTION CODE LITERAL: generated.

12

2

12–30

TRANSACTION REGISTER LITERAL: generated.

13

2

34–47

POSTING DELAY CODE LITERAL: generated.

14

2

51-54

FLC LITERAL: generated

15

3

1–13

EXTENSION DATE LITERAL: generated.

16

3

24–36

EMPLOYEE CODE LITERAL: generated.

17

3

47–55

TRANSACTION LITERAL CODE: generated

18

4

1–11

CLOSING CODE LITERAL: generated.

19

4

16–41

RESPONSIBILITY UNIT CODE/JURISDICTION CODE LITERAL: generated.

20

4

45–53

TC 148 CODE LITERAL: generated.

21

4

58–69

BANKRUPTCY CODE LITERAL: generated.

22

5

1–7

DLN CODE LITERAL: generated.

23

5

13–22

BANKRUPTCY/LITIGATION LOCATION CODE LITERAL: generated.

24

5

25–40

LAST RETURN AMOUNT CODE LITERAL: generated.

25

5

46–57

TC 480 SC CD LITERAL: generated

26

6

1–6

CYCLE LITERAL: generated.

27

6

1121

APPELLATE OFFICE CODE LITERAL: generated.

28

6

27–34

CSED CODE LITERAL: generated.

29

6

40–46

BOD CODE LITERAL: generated.

30

6

51–64

BOD CLIENT CODE LITERAL: generated.

31

7

1–8

SEQUENCE NUMBER LITERAL: generated.

32

7

14–26

REVERSAL DLN LITERAL: generated.

33

7

45–57

SECONDARY DATE LITERAL: generated.

34

8

1–7

CAF CODE LITERAL: generated.

35

8

11–23

971/151 CODE LITERAL: generated.

36

8

29–45

TC 550 DEFINER CODE LITERAL: generated.

37

8

51–59

FEMA NUMBER LITERAL: generated.

38

9

1–4

ULC LITERAL: generated.

39

9

8–26

FREEZE RELEASE AMOUNT LITERAL: generated.

40

9

43–50

AMERICAN BANKING ASSOCIATION NUMBER LITERAL: generated.

41

10

1–13

TC 46X GROUP CODE LITERAL: generated.

42

10

17–33

TC 583 DEFINER CODE LITERAL: generated.

43

10

37–50

TDI SELECT CD LITERAL: generated.

44

10

55-71

TC 925 PROCESS CD LITERAL: generated.

45

11

1–9

CROSS REFERENCE TIN LITERAL: generated.

46

11

24–36

CROSS REFERENCE NAME LITERAL: generated.

47

12

1–12

CROSS REFERENCE TAX PERIOD LITERAL: generated.

48

12

21–33

CROSS REFERENCE PAY PLAN LITERAL: generated.

49

12

39–47

CROSS REFERENCE MFT LITERAL: generated.

50

12

52–56

MISCELLANEOUS LITERAL: generated.

51

13

1–12

CORRECTION DATE INDICATOR LITERAL: generated.

52

13

16–31

REFILE LIEN INDICATOR LITERAL: generated.

53

13

35–43

2032 INDICATOR LITERAL: generated.

1

1

1–5

COMMAND CODE: FRM7A

2

1

7–9

TRANSACTION CODE LITERAL: Generated.

3

1

11

TRANS REGISTER LITERAL: Generated.

4

3

1–3

TIN LITERAL: Generated.

5

3

14–17

NAME CONTROL LITERAL: Generated.

6

3

19–20

MFT LITERAL: Generated.

7

3

22–27

TAX PERIOD LITERAL: Generated.

8

3

29–30

CLOSING CODE LITERAL: Generated.

9

3

32–39

DATE LITERAL: Generated.

10

3

41–43

MISCELLANEOUS LITERAL: Generated.

11

3

45

CSED LITERAL: Generated.

12

3

47

POSTING DELAY LITERAL: Generated.

Transaction

122*

—

—

*

—

126*

—

—

*

—

130*

*

*

—

—

131*

*

*

—

—

136*

—

*

—

—

137*

—

*

—

—

148*

*

*

—

—

149*

*

*

—

—

151

—

—

*

—

420

*

*

*

—

421

*

*

*

—

460

*

*

*

—

462

*

*

*

—

468

—

*

—

*

469

—

*

—

*

470

*

*

—

*

471

—

*

—

*

472

*

*

—

*

474

*

*

*

—

475

*

*

*

—

480

*

*

—

*

481

*

*

—

*

482

*

*

—

*

483

*

*

—

*

488

—

*

—

—

489

—

*

—

—

500

*

—

—

—

502

*

—

—

—

510

*

—

—

—

520

*

*

—

*

521

*

*

—

*

522

*

*

—

*

524

*

*

—

*

525

*

*

—

*

528

*

*

—

*

530

*

*

—

*

531

*

*

—

*

532

*

*

—

*

540

*

—

—

—

542

*

—

—

—

550

*

*

—

*

560

*

*

*

—

570

*

*

—

—

571

*

*

—

—

572

*

*

—

—

582

*

*

—

*

583

*

*

—

*

780

*

*

—

*

781

*

*

—

*

782

*

*

—

*

788

*

*

—

—

810

*

—

—

—

811

*

*

—

—

844

*

*

—

—

845

*

*

—

—

925

—

*

—

—

930

*

*

*

—

932

*

*

—

—

960

*

*

*

—

961

*

*

*

—

971

*

*

*

*

972

*

*

*

*

NOTE: 1) An asterisk in the file column indicates the transaction is valid for that file; a dash indicates that the transaction is not valid. TC 971 and 972 are valid for NMF only if the 971/151-CD is 043, 057, 063, 065-069, 157, 163, 200-214, 260-261, 605, 610-629, 663-665.

NOTE: 2) Transactions which have an asterisk next to them are entity transactions. A TC 470 or 472 will be treated as an entity if the closing code is 97 and the MFT and tax period are zeroes. A TC 971 or 972 will be treated as an entity transaction if the 971/151-CD is 050, 051, 084-087, 192, 198, 265, 281, 298, 334-338, 341-349, 360, 362, 363, 381-385, 501, 504-506, 522 (IMF only), 523-525, 529, 647, 648, 688 and the MFT code and Tax Period are zeroes.

NOTE: 3) TC 122 and 126 are non-pending transactions which are entities to the plan number.

NOTE: 4) TC 524, 525 and 528 do not post to the master file

NOTE: 5) TC 583 does not pend to the TIF.

Record Element Description

1

1

1–5

COMMAND CODE: FRM77

2

1

7–18

TIN and FILE SOURCE: Must be present. Format is nn-nnnnnnnvb (EIN) or nnn-nn-nnnnv (SSN).

3

1

30–31

MFT CODE: Must be present. Must be zeros for an entity transaction.

4

1

41–46

TAX PERIOD: Must be present. Must be zeroes for an entity transaction.

5

1

57–59

PLAN NUMBER: Must be blank unless the below exceptions apply:

6

1

70–73

NAME CONTROL: Must be present.

7

2

4–6

TRANSACTION CODE: Must be present. See Exhibit 2.4.19-4 for valid transactions and files.
Consistency checks:

8

2

31

TRANSACTION REGISTER INDICATOR:

Values

Meanings

blank

Print transaction on the Daily Transaction Register

1

Do not print transaction

9

2

48

POSTING DELAY CODE: Optional code representing number of cycles (1-6) to delay posting (For all transactions that post to Master File.) Must be entered (2-6) with TC 470, Closing Code 90, when module is in status 72.

10

2

55–56

• ANSC: 01, 02, 03, 04, 05, 06, 08, 14, 16.

• ATSC: 07, 58, 59, 65.

• AUSC: 18, 71, 73, 74, 75, 76; International FLCs 20, 21 for IMF.

• BSC: 11, 13, 19, 22.

• CSC: 17, 31, 34, 35, 38; International FLCs 96, 97.

• FSC: 33, 68, 77, 89, 94, 95.

• KCSC: 09, 36, 37, 39, 41, 42, 43, 45, 46, 47, 48.

• MSC: 49, 56, 57, 61, 62, 63, 64, 72.

• OSC: 29, 81, 82, 83, 84, 85, 86, 87, 88, 91, 92, 93, 99. International; FLCs 60, 78 for BMF.

• PSC: 23, 25, 28, 51, 52, 54, 55. International FLCs 66, 98.

11

3

14–21

EXTENSION DATE: (MMDDYYYY)

1) EXTENSION DATE must be present if TC is 460, 468, 469, 550 or 560. For TC 460 approved IMF extensions, the date may not be lower than the RDD (Return Due Date) + 4 mos.; BMF, not lower than the RDD + 3 mos. The date may never exceed the RDD + 6 mos. except when 20 or 98 is input in the ULC. However, if the DLN-CD contains 000, 25, 47 or 17, signifying a denial the date must not be lower than the RDD or higher than the RDD + 6 mos. For TC 550 this date must not be before one month after the tax period ending date; for TC 560 not before three years. (This date check does not apply if MFT is 52 or if account is ).

2) DATE OF DEMAND must be present if TC is 844 and FREEZE RELEASE AMT (Memo amt) is present. Must be greater than Transaction Date and not greater than CURRENT-DATE plus 15 days.

3) If the TC is not 460, 468, 469, 550, 560, or 844, the field must be blank.

12

3

37–44

EMPLOYEE CODE: TC 930 must be present; TC 932 may be present (Field not used for EPMF). This field contains an Employee number less the first 2 digits (eight numerics); invalid if all zeroes.

13

3

56–63

TRANSACTION DATE: If no date is input, the current date will be generated for certain transactions. If present, the format is MMDDYYYY and it must not be later than the current date. The date also can not be prior to the start of the tax period when a modular transaction is being input.

Consistency checks:

1) TC 971 AND 972 Transaction date must be present.

• If 971/151-CD is 001-003, 038, 065-069, or 078, 610-624 then the TRANSACTION DATE may be greater than the current date.

• If 971/151-CD is 001-003, 038, 064-068, 075, 078, 133, 169, 260, 261, 610-629 then the TRANSACTION DATE may not be more than one year past the current date.

• If 971/151-CD is 350, 352 or 353 then the TRANSACTION DATE must be prior to 01/01/2006.

• If 971/151-CD is 256, 257 or 597 then the TRANSACTION DATE may be prior to the current date.

• If 971/151-CD is 158, 175-176, 522-525, 530, 663-665 then the TRANSACTION DATE will be automatically populated with the current date.

• If 971/151-CD is 608 then the TRANSACTION DATE must be 01/01/2011 or later.

• If 971/151-CD is 609 then the TRANSACTION DATE must be 01/01/2009 or later.

• If 971/151-CD is 806 then the TRANSACTION DATE may not be more than 21 days past the current date.

2) Petition Date or Discharge Date must be present if TC 520 and 521 and Closing Code is 60-67, 81, 83-85 or TC 521 with Bankruptcy Indicator 999. Must not be greater than the current date. (This date is used to distinguish between pre-petition for which assessment is prohibited and post-petition periods which can legally be assessed).

3) Transaction date must be present if TC is 480, 481, 482, 483, 780, 781, 782 or 788.

4) TC 844 Transaction Date must be present if Extension Date and Freeze Release Amt are present. Must be less than Extension Date.

5) TC 500 Transaction Date must be present if closing code is 52, 53, 54, 55, 56 or 57. If CC is 52 or 53, Transaction Date must be greater than 08/01/1990. If CC is 54 or 55, Transaction Date must be greater than 11/20/1995.

6) TC 550 If LATEST MOD CSED is not later than the current date, the TRANS DT must be input with a date earlier than the LATEST MOD CSED.

7) For IMF MFT 29 transactions The date must not be before the tax period beginning date, except for TCs 460, 462, 520 or 521. For these transactions, the date must not be before 07/01/1976.

8) NMF transactions Any valid date is acceptable, including future dates.

a) MFT is 00 date must not be before 07011971.

b) MFT is 13 date must not be before 01011980.

c) MFT is 52 date must not be before 01011972.

d) TC is 460, 462, 474, 475, 520 or 521.

• MFT is 33, 34,36,37, 44, 50 or 67 date must not be before 06011974.

• MFT is 58, 60, 61, 62, 63 or 64 date must not be before 07011971.

• MFT is 51, date must not be before 01011972.

• MFT is 42, date must not be before 01012000.

• MFT is 46 or 76, date must not be before 01011984.

• Any other MFT date must not be before 01011962.

e) MFT is not 00 or 52 and TC is not one of those in (d) above the date must not be before the Tax Period beginning date.

a) MFT is 00 date must not be before 01/01/1963.

b) TC is 460, 462,474, 475, 520 or 521 date must not be before 01/01/1963. TC 520 CC 60-67 the date must be after 12/31/1994.

c) MFT is 30 or 31 and TC is not 971 with a 971/151-CD of 1-3 or one of those in (b) above the date must not be before the Tax Period beginning date.

d) MFT is 55 date must not be before 01/01/1975.

14

4

12–13

CLOSING CODE:

15

4

42

RESPONSIBILITY UNIT CODE or JURISDICTION CODE:

Values

Meanings

1

Field Office

2

Revenue Officer

3

Service Center

4

ACS

6

Exam

7

Appeals

8

PRP/Taxpayer Advocate

9

Other

For TC 810: (valid range 1-6) must be present.

1

Prefiling notifications (special project code 121)

2

Abusive tax shelter detection team (special project code 225)

3

Earned income credit checks

4

Frivolous Filer

5

Criminal Restitution Assessment

6

8

 Fraud/Questionable filings

2) JURISDICTION CODE: Valid only with TC 480 and must be present. Valid range is 1-9.

Values

Meanings

1

Collection

2

Examination

3

Appeals

4

Criminal Investigation

5

EP/EO

8

Others

9

Service Centers

16

4

54–55

TC 148 CODE: Required for TC 148. Valid range is 09-99. 148 CODE of 09 is valid for BMF only. For TC 149, may or may not be present. Valid range is 01, 04-99.

17

4

70–72

BANKRUPTCY CODE:

1) A 3-digit code which may or may not be present with TC 520, Closing Code 60-67, 81, 83-85 with the following values:

 a) PROCESSING TYPE:

Values

Meanings

1

Chapter 7 - Liquidation

2

Chapter 9 - Municipal Debt (BMF only)

3

Chapter 11 - Reorganization

4

Chapter 13 - Individual Debtor

5

Chapter 12 - Family Farmer

8

Other Insolvencies (Closing Code 81 only)

 b) CLAIM TYPE:

Values

Meanings

0

Not Significant

1

Secured

2

Unsecured, Priority

3

General Unsecured

4

Administrative

5

Involuntary Gap Expense

 c) PAYMENT INDICATOR

Values

Meanings

0

No installment privilege

1

Installment privilege

2) TC 521 may or may not have a Bankruptcy Code. If used all three digits must be present (input as 999 with no Closing Code). This will cause a reversal of all TC 520's with Closing Codes of 81,83 or 85-89 for the module

3) Bankruptcy Code valid only for IMF and BMF accounts.

18

5

810

DLN CODE:

1) TC 130 must be present. Except for Trust Fund Recovery Assessments and Fraudulent Payment Transactions, if input through a service center terminal, the first two characters must be zero and the third character must be:

Values

Meanings

0

Master File Assessment

1

Offer in Compromise

2

Non-Master File Assessment

4

Taxpayer Requested Refund Freeze

102

Trust Fund Recovery Assessments (IMF only)

504

Fraudulent Payment Transactions

If input through a district office terminal, the first two characters must be 01, 05, 10, 15, 20, 25, 30, 35 or 40 and the last character must be a 9.

2) TC 460 Must be present with MFT Codes 02, 05,06, 30,33 or 34. May be present with other MFT Codes. The values are:

 a) MFT Code 30 (IMF)

Values

Meanings

10b

Approved (100-169)

17b

Disapproved (170-199)

b) MFT Codes 02,33 or 34 (BMF)

Values

Meanings

20b

Approved (200-249)

25b

Disapproved (250-299)

c) MFT Codes 05 or 06 (BMF)

Values

Meanings

45b

Approved (450-469)

47b

Disapproved (470-499)

d) All other MFT Codes valid with TC 460

Values

Meanings

000

Disapproved

3) TC 930 May be present. Valid values are 80 and 85. If 80, the account must be IMF. If 85, the MFT Code must be 02, 05, 30, 33 or 34.

4) TC 520 may or may not be present.

Values

Meanings

99b

a) Signals master file to update the BL LOC CD in the entity record.

b) Bypasses UPC 192 if entered with CC 85 when an unreversed TC 520 (CC 85-89) is already present in the module.

5) TC 550 may or may not be present.

Values

Meanings

99b

Used to create 990-999 blocking series (BMF and IMF)

6) TC 560 may or may not be present.

Values

Meanings

70b

Used to create 700 blocking series

99b

Used to create 990-999 blocking series (IMF only)

19

5

23–24

BANKRUPTCY/LITIGATION LOCATION CODE (BL LOC CD): May or may not be present with TC 520; must be present if DLN CD is present. Must be a valid ULC.

20

5

43

LAST RETURN AMOUNT (LRA CD): May be present with TC 136.

Values

Meanings

1

Over $25,000

2

Between $5,000 and $25,000

3

Under $5,000

21

5

58–59

TC 480 SC CD: May be present only with TC 480.

Values

Meanings

b

Not Significant

19

Offer worked by BSC.

49

Offer worked by MSC.

22

6

7–8

CYCLE: May or may not be present, depending on the transaction.

1) TC 474 may be present. If present, the valid range is 01-20. If not present, a value of 20 will be generated for the transaction.

2) TC 500 may be present. If present, the valid range is 01-26 and the Closing Code must be 50.

3) TC 524 must be present. The valid range is 01-99.

23

6

22–24

APPEALS OFFICE CODE: Must be present with TC 520, Closing Code 72. It is invalid with all other transactions and Closing Codes. If present it must be numeric.

24

6

35

CSED CD: MFT 30 or 35 only; optional input for TC 500 and 502. Must be present for TC 480 and 550 and for TC 520 with Closing Codes 60-67, 76, 77, 81, 83-85.

Values

Meanings

P

Primary SSN

S

Secondary SSN

B

Both Primary and Secondary (not valid for TC 500 or 502)

25

6

47–48

BOD CODE: Must be present with TC 971 with a 971/151-CD of 050. It is invalid with all other transactions and 971/151-CD values.

Values

Meanings

WI

Wage and Investment (Taxpayer Services) Income Operating Division

TE

Tax Exempt Operating Division

LM

Large Business & International Division

SB

Small Business & Self-Employed Operating Division

26

6

65–67

BOD CLIENT CODE: May be present if BOD CODE is input on TC 971 with a 971/151-CD of 050. It is invalid with all other transactions. Spaces are default and are not significant. Each position can be 0-9 or A-Z (000-ZZZ), or space.

27

7

9–11

SEQUENCE NUMBER: Must be present with a TC 930 non-EPMF transaction. The field must be numeric.

28

7

27–40

REVERSAL DLN: TC 151 (full EPMF accounts) and TC 122 and TC 126 - Must be present.
First two digits must be a valid district office or service center number;
3rd digit must be zero;
The 4th and 5th digits must be:

• for TC 151: 30, 31, 32, 35, 37, 38, 47, or 77;

• for TC 122: 01, 03, 06, 07, 09, 53, 60-62, 72, 73 or 78;

• for TC 126: 10;

• for TC 151 with a 971/151-CD of 038-047: 92 or 93.

• for TC 971/972 with a 971/151-CD of 301-309: must be present and numeric.

• for TC 971/972 with a 971/151-CD of 455-456: may be present.

Digits 6-14 must be numeric.

29

7

58–65

SECONDARY DATE:

7) Must be present with TC 971/972 with 971/151-CD of 821 and 822. Valid date for AC 821 is 1 year prior to transaction date. Valid date for AC 822 is 3 years prior to transaction date

30

8

8

CAF-CD: Must be present with TC 960 and 961. It is invalid with all other transactions.
TC 960: Valid range is

1. 1-5, 7, 8 for IMF, BMF and NMF

2. 1, 2, 5, 8 for EPMF

TC 961: Must be zero.

31

8

24–26

971/151 CODE: Must be present with TC 971 and TC 972; accepted 971 values are 001-004, 010-018, 030-039, 040-041 (MFT 01, 09, 11, 16), 043, 045 (MFT 29, 30, 31), 047 (MFT 02, 06, 33, 34, 44), 050, 051, 056 (MFT 29, 30), 057, 061, 063, 064 (MFT 30), 65 (MFT 30), 66-071, 072 (not MFT 55), 073, 074, 076-077 (MFT 02), 078-080, 082-085, 087, 089 (MFT 30, 31), 090-091, 093-094 (MFT 01, 03, 09, 11, 12, 16, 17, 55), 095, 096-097 (MFT 14, 16, 17, 55), 098-099 (not MFT 13, 55), 100-101 (MFT 30, 35), 102, 103-105 (MFT 30), 106-107 (MFT 30, 35), 108 (MFT 30), 109 (MFT 30, 35), 110 (MFT 31, 65), 111 (MFT 30, 32), 114 (MFT 30, 31, 02, 05, 06, 34, 44, 82, 83), 115 (MFT 30, 31, 02, 05, 34), 120 (MFT 30), 125 (MFT 30), 131 (MFT 30, 31), 132 (MFT 30, 31, 35, 65), 133 (MFT 29, 30), 134, 135 (MFT 29, 30), 136 (MFT 30, 31), 140, 141 (MFT 02), 144 (29, 30), 145 (MFT 29, 30, 31, 35, 65), 146, 148, 150 (MFT 30), 151, 156, 157, 158 (MFT 30), 163, 164, 172 (MFT 29, 30), 173 (MFT 29, 30), 175-176 (MFT 30), 178 (MFT 05, 30), 180-189, 190 (MFT 29, 30), 192, 195, 198, 200-214, 215 (MFT 01, 03, 04, 09, 11, 12, 14, 16, 17), 216 (MFT 01, 03, 04, 08, 09, 11, 12, 14, 16, 17, 55), 220 (MFT 01, 02, 03, 30, 31), 251-257, 260-262, 263 (MFT 01-03, 05-07, 09-12, 15, 16, 29, 30, 31, 33, 34, 44, 51, 60, 63, 64, 76), 264-267, 268 (MFT 02, 05, 06, 08, 12, 17, 29, 30, 51, 52), 269, 270, 275-281, 282 (MFT 30, all BMF MFT's except 08, 13, 15, 17, 42, 47, 50, 61, 62, 68, 74, 76 and 88), 283, 286-292 (MFT 74), 294 (MFT 74), 295 (MFT 74), 296-299, 300 (MFT 02), 301-309, 311 (MFT 52), 312, 314-315 (MFT 46), 316-317 (MFT 51), 318 (MFT 67), 319 (MFT 34), 320-321 (MFT 06), 324-325 (MFT 44, 67), 330 (MFT 01, 03, 04, 09, 11, 14, 16), 331, 332-333 (BMF), 339-340 (MFT 03, 79), 341-349, 350, 351 (MFT 47), 352, 353, 354 (MFT 47), 355, 356 (MFT 05, 06,34, 46), 357 (MFT 79), 360-363, 364-366 (BMF), 370 (MFT 44, 67 for EO accounts; MFT 01, 14 for GE accounts; MFT 76 for EP accounts), 371 (MFT 01, 14, 44, 67), 373-374 (MFT 02), 375-379, 380 (MFT 01), 381-385, 389 (MFT 01, 11, 14, 16), 450-459, 468, 469, 484, 485, 501, 502, 504-506, 507(MFT 02, 05, 06, 34, 44, 82, 83),510 (MFT 30), 520, 522-525, 529, 530 (MFT 30, 31), 544 (MFT 30), 560-577 (MFT 01, 10, 30), 597 (MFT 55), 598-599 (MFT 29, 30, 31, 35, 65), 605, 607 (MFT 05,30, 31), 608-609 (MFT 02, 05, 06, 30, 34), 610-631, 632 (MFT 74), 633-638, 645 (MFT 30, 02, 05, 06), 647-649, 650 (MFT 02, 08, 17, 30, 34), 651, 652, 653 (MFT 02, 30, 31), 660 (MFT 02, 30), 661, 663-665, 670, 671, 672 (MFT 74) 682-683 (MFT 13, 55), 687, 688, 689, 690-691 (MFT 74), 692, 697, 698 (MFT 02, 05, 06, 30), 700 (MFT 52), 701-703 (MFT 03, 79), 705 (MFT 02, 05, 06, 34), 707 (MFT 12), 708, 710 (MFT 12), 712-713 (MFT 01, 02, 03, 05, 06, 08, 09, 10, 11, 12, 14, 15, 34, 44, 50, 51, 60, 63, 64, 67, 76, 77, 78), 715, 716, 717 (MFT 01, 02, 03, 05, 06, 08, 09, 10, 11, 12, 14, 15, 34, 44, 50, 51, 60, 63, 64, 67, 76, 77, 78), 732, 740 (MFT 03, 79), 741 (MFT 17), 745, 747 (MFT 02), 748-749 (MFT 12), 777 (MFT 67), 780 (MFT 43), 788-789 (MFT 02), 804 (MFT 30, 02, 05, 06),806, 830 (MFT 30), 831 (MFT 02, 05, 06, 34) 850 (MFT 02, 30), 855 (MFT 16), 856, 868 (MFT 13, 55), 898, 899, 922 (MFT 30), 955-996 (MFT , 01, 02, 06, 10, 11, 14, 16, 30, 31).
972 values are 001-004, 017, 031-038, 043, 047, 051, 057-059, 061, 063-069, 075, 078, 079, 082-087, 089 (MFT 30, 31), 100-101 (MFT 30, 31, 35, 65), 102, 103-105 (MFT 30, 31), 106-107 (MFT 30, 31, 35, 65), 108 (MFT 30, 31), 109 (MFT 30, 31, 35, 65), 110 (MFT 31, 65), 111 (MFT 30, 32), 114 (MFT 30, 31, 02, 05, 06, 34, 44, 82, 83), 115 (MFT 30, 31, 02, 05, 34) 121-122, 124-125 (MFT 30), 129 (MFT 30), 131 (MFT 30, 31), 132 (MFT 30, 31, 35, 65), 133 (MFT 30), 134, 135 (MFT 30), 136 (MFT 30, 31), 137 (MFT 30), 140, 141 (MFT 02, 30), 144 (MFT 29, 30), 145 (MFT 30, 31, 35, 65),146, 148, 156, 157, 158 (MFT 30), 163, 169, 172 (MFT 30), 173 (MFT 30), 180-189, 190 (MFT 30), 191, 192, 198, 200-214, 215 (MFT 01, 03, 04, 09, 11, 12, 14, 16, 17), 216 (01, 03, 04, 08, 09, 11, 12, 14, 16, 17, 55), 220 (MFT 01, 02, 03, 30, 31), 251-257, 260, 262, 264-267, 268 (MFT 30, BMF), 269, 275-283, 286-292 (MFT 74), 294 (MFT 74), 295 (MFT 74), 296-299, 301-309, 312, 314-315 (MFT 46), 316-317 (MFT 51), 318, 319 (MFT 34), 320-321 (MFT 06), 324-325 (MFT 44, 67), 330 (MFT 01, 03, 04, 09, 11, 14, 16), 331, 332-333 (BMF), 339-340, 341-345, 346-349, 350, 351 (MFT 47), 352, 353, 354 (MFT 47), 357, 360-363, 364-366 (BMF), 370 (MFT 44, 67 for EO accounts; MFT 01, 14 for GE accounts; MFT 76 for EP accounts), 371 (MFT 01, 14, 44, 67), 373-374 (MFT 02), 375-379, 380 (MFT 01), 381-385, 389 (MFT 01, 11, 14, 16), 450-459, 468, 469, 484, 485, 501, 502, 504-506, 510 (MFT 30), 520, 522-525, 529, 544 (MFT 30), 560-576 (MFT 01, 10, 30), 597 (MFT 55), 598-599 (MFT 29, 30, 31, 35, 65), 605, 607 (MFT 05,30,31) 608-609 (MFT 02, 05, 06, 30, 34), 610-631, 632 (MFT 74), 633-638, 645(MFT 30,02,05,06), 647-649, 650 (MFT 02, 08, 17, 30, 34), 651, 653 (MFT 02, 30, 31), 660 (MFT 02, 30), 661, 663-665, 670, 671, 672 (MFT 74), 682-683 (MFT 13, 55), 687, 688, 689, 690-691 (MFT 74), 692, 697, 698 (MFT 02, 05, 06, 30), 700 (MFT 52), 701-703 (MFT 03, 79), 705 (MFT 02, 05, 06, 34), 707 (MFT 12), 708, 711 (MFT 01, 02, 03, 05, 06, 08, 09, 10, 11, 12, 14, 15, 34, 44, 50, 51, 60, 63, 64, 67, 76, 77, 78), 712-713 (MFT 01, 02, 03, 05, 06, 08, 09, 10, 11, 12, 14, 15, 34, 44, 50, 51, 60, 63, 64, 67, 76, 77, 78), 717 (MFT 01, 02, 03, 05, 06, 08, 09, 10, 11, 12, 14, 15, 34, 44, 50, 51, 60, 63, 64, 67, 76, 77, 78)732, 741 (MFT 17), 748-749 (MFT 12), 780 (MFT 43), 788-789 (MFT 02), 804 (MFT 30, 02, 05, 06),806, 821, 822, 830 (MFT 30), 831 (MFT 02, 05, 06, 34), 850 (MFT 02, 30), 855(MFT 16), 856, 868 (MFT 13, 55), 898, 899, 922 (MFT 30), 955-996 (MFT , 01, 02, 06, 10, 11, 14, 16, 30, 31).
Codes 016, 036, 045, 051, 056, 057, 058, 059, 064, 071, 100, 101, 103-111, 131, 132, 134, 135, 144, 146, 148, 151, 158, 164, 172, 173, 175, 176, 190-192, 260, 261, 283, 296, 501, 502, 504-506, 510, 520, 523, 525, 529, 530 are IMF only Action Codes.
040, 041, 047, 076, 077, 183, 187, 215, 270, and 300-309, 312, 324, 325, 332-338, 346-349, 350-357, 360-366, 373-374, 378-379, 381-385, 389, 701-703, 705 707, 710, 747-749, 780 are BMF only Action Codes.
Must be present with TC 151 (EPMF) values 019-048.

Action Code Restrictions

a) 045 and 745 are restricted to Service Center Accounting employees

b) 093, 094, 096 and 097 are restricted to Service Center Collection Branch Employees

c) 134 is restricted to Criminal Investigation areas.

d) 141 is restricted to (IMF TC 972 only) Andover, Atlanta, Austin, Brookhaven, Kansas City and Fresno Service Centers; (BMF TC 971/972) Brookhaven

e) 146 and 148 is restricted to the Withholding Compliance Area of Andover Service Center

f) 190 is restricted to the Backup Withholding Areas of Brookhaven and Philadelphia Service Centers

g) 200-214 and 220 are reserved for Financial Reporting. Input is restricted to CFO employees only.

h) 309 is restricted to Special Coordinators Group employees of Kansas City, Cincinnati and Fresno Service Centers

i) 314, 315, 341-345, 349, 350-354 is restricted to Ogden Service Center employees.

j) 505 is restricted to the Governmental Liaison & Disclosure Incident Management Unit (Andover).

Values

Meanings

019

TC 154 Posted Erroneously

020

TC 150 posted to wrong plan number

021

TC 150 posted to wrong plan year ending

022

TC 150 posted to wrong EIN

023

TC 150 posted to wrong plan number and plan year ending

024

TC 150 posted to wrong plan number and EIN

025

TC 150 posted to wrong plan number, plan year ending and EIN

026

TC 977 posted to wrong plan number

027

TC 977 posted to wrong plan year ending

028

TC 977 posted to wrong EIN

029

TC 977 posted to wrong plan number, plan year ending and EIN

030

TC 977 posted to wrong plan and EIN

031

TC 977 posted to wrong plan number and plan year ending

032

TC 976 posted to wrong plan number

033

TC 976 posted to the wrong plan year ending

034

TC 976 posted to wrong EIN

035

TC 976 posted to the wrong plan number and plan year ending

036

TC 976 posted to wrong plan number and EIN

037

TC 976 posted wrong plan number, plan year ending, and EIN

038

TC 150 posted to wrong plan number (EFAST-processed return reversed)

039

TC 150 posted to wrong plan year ending (EFAST-processed return reversed)

040

TC 150 posted to wrong EIN (EFAST-processed return reversed)

041

TC 150 posted to wrong plan number and PYE (EFAST-processed return reversed)

042

TC 150 posted to wrong plan number and EIN (EFAST-processed return reversed)

043

TC 150 posted to wrong plan number, PYE and EIN (EFAST-processed return reversed)

044

TC 977 posted to wrong plan number (EFAST-processed return reversed)

045

TC 977 posted to wrong plan year ending (EFAST-processed return reversed)

046

TC 977 posted to the wrong EIN (EFAST-processed return reversed)

047

TC 977 posted to the wrong plan number, PYE and EIN (EFAST-processed return reversed)

048

Reversal of EFAST2 Return

Values

Meanings

001

TC 150 posted to wrong TIN/tax period

002

Amended/duplicate return posted to wrong TIN/tax period

003

Reinput return from wrong TIN/tax period

004

Amended return reprocessed to same module as original

005-009

Reserved

010

Amended return forwarded to adjustments

011

Non-receipt forwarded refund check

012

Amended return forwarded to collection

013

Amended return forwarded to examination

014

Amended return forwarded to statute

015

Amended return forwarded to underreporter

016

Amended return forwarded to Philadelphia

017

For cross-reference, indicating that a return has posted to another TIN/MFT/TXPD

018

Congressional/ PRP Indicator (IMF)

030

Cross-reference information for TC 840/841 refund reversal

031

Full Bankruptcy discharged

032

Fully accepted Offer-In-Compromise

033

Partial Bankruptcy abatement

034

Partial Offer acceptance

035

Failure-To-Pay (FTP) trigger

036

IRS Offset Bypass Refund

037

DMF Offset Bypass Refund

038

Early Intervention in the Notice System

039

CSED Recovery

040

FTD Penalty Changes

041

Reversal of FTD Penalty Changes

043

Module contains pending installment agreement

045

Causes IMF to generate a TC 400(for 971 only)

047

Taxpayer has filed Form 8842

*050

Updates BOD-CD and BOD-CLIENT-CD

*051

Federal Employee/Retiree non-compliance

052

RIVO Reversal Marker

054

Private Debt Collection for use by organization 805

056

Turns off the EIC Recertification Indicator at MF (IMF)

057

Used by Exam to designate accounts or modules containing documentation

058

CP-06A Notice for Missing SSN Number on Schedule EIC

059

CP-06B Notice for Missing SSN Number on Schedule ETC

061

Inactivates a module previously sent to FMS

063

Module contains installment agreement

064

Section 3305 Indicator (IMF)

065

Form 8857 Indicator (IMF)

066

Return Receipt Signed

067

Delivery refused/unclaimed

068

Undeliverable

069

Letter sent

070

Module Consolidation

071

Unnumbered or Misblocked Injured Spouse Claim-DMF

072

Shareholder return inspected and accepted

073

SS-8-Indicator Code on IMF

074

SS-8-Indicator Code on BMF

076

S & L Modular Refund Freeze

077

Reversal of S & L Modular Refund Freeze

078

Check Forgery Settlement

079

Check Forgery Denial

080

Identify Carryback Return

082

New Installment Agreement

083

Reinstatement of Installment Agreement

*084

Financial Agent for Chicago Bank

*085

Financial Agent for Bank of America

*086

Normal Disaster FTP & FTP Suspension

*087

Disaster with 7508(a) relief

089

Notice sent and credit freeze issued for Frivolous filer

090

Establish tolerance level for erroneous abatement

091

Identify Carryback Return

093

100% Penalty IMF cross-reference data

094

Reversal of 100% Penalty IMF cross-reference

095

American Samoa coverover adjustment

096

Reversal of 100% Penalty BMF cross-reference

097

100% Penalty BMF cross-reference data

098

TC 971 with 971-CD 99 input on the wrong account or tax module

099

Received application for "Taxpayer Assistance Order"

100

Bankruptcy Case

101

Offer in Compromise (OIC) Case

102

Identify MFT 31 module for Criminal Restitution Assessments (Effective 02/03/2011)

103

Appeals Tax Court Case

104

Approved Innocent Spouse Request

105

Exam Agreed/Unagreed Cases - will cause MFT 31 creation (mirror module)

106

Taxpayer Assistance Orders

107

Indicates one spouse has requested an Installment Agreement

108

Indicates one spouse has requested a Collection Due Process hearing

109

Indicates one spouse is Currently Not Collectible (CNC)

110

Duplicate Assessment ARDI Accounts

111

Request for a systemic transfer of MFT 30 return to MFT 32 module (or vice versa).

112

AOTC, CTC, or EITC retroactive claims – allowed or disallowed – Used by Accounts Management

113

AOTC, CTC, or EITC retroactive claims – allowed or disallowed – Used by Accounts Management

114

Tax Reform Foreign Corporation Taxable Amount

115

Tax Reform Foreign Corporation Deferred Taxable Amount

116

Tax Reform Section 965 Underpayment of first installment

117

Tax Reform Section 965 Interest due on underpayment of first installment

118

Low Income Installment Agreement Origination Fee

119

Low Income Installment Agreement Revision Fee

120

Amended Return/Claim in Submission Processing

121

Potential ID Theft Case selected by Taxpayer Protection Unit for review prior to posting

122

Cases selected by Taxpayer Protection Unit for review after posting due to potential non-compliant withholding or refundable credit. The refund is frozen until a review is complete

124

Potential ID Theft Case selected by Taxpayer Protection Program (TPP) for review prior to posting

125

Potential ID Theft return identified by Criminal Investigation (CI) or Return Integrity and Compliance Service (RICS) due to a payrolls or preparer data breach

129

Potential ID Theft Case selected by Taxpayer Protection Program (TPP) for review after the return posted

131

Establish a False Credit to clear a debit

132

Used to write off a balance debt

133

Identify a signed Justification Memo.

134

Indicates an account belongs to Criminal Investigation

135

Identify an allowable qualified child for the EIC recertification process

136

EITC Relationship/Residency Certification

137

Causes IMF to reverse an EITC filing status case

140

Identify an account has been marked for possible participation in an illegal tax promotion

141

For TC 971, an ASFR return was generated; for TC 972 an ASFR return was generated in error. (TC 971 cannot be input via FRM77 to an IMF module.)

143

Streamline ASFR processing for Filed Returns

144

Causes IMF to generate a Dummy IRA TC 150

145

Causes IMF to generate a TC 400 without updating the control DLN. (Reversal will cause IMF to generate a TC 402)

146

Withholding Lock-in Letter sent

148

Withholding Lock-in modification

150

Will Cause all subsequent TC 150’s (except 1040SS) input to unpost

151

Duplicate TIN processing

154

Private Debt Collection - Case should not be selected for future extraction to Private Collection Agencies

156

Sets the Earned Income Recertification Indicator to 9

157

Prevents the module from leveling at MF until all related modules are settled

158

Indicates a return has been nullified by a EFDS Civil or Criminal Investigation

160

Update for Recertification Indicator

161

Criminal Restitution Assessment on Foreign Banks

163

Module no longer in installment status

164

Identify liability that has been disqualified from IRC 6404(g) interest suspension

165

Tax assessment deferred until 965(i) election

169

Indicate that SSA letter created but not sent TC 972 only

172

Identify module as being eligible for the Health Coverage Tax Credit (HCTC)

173

Identify taxpayer accounts where a 'netting out' (or offsetting of funds from when a taxpayer goes from a single to joint filer) has occurred

175

Indicates an ACA Health Coverage Exemption (F8965 Part II or Part III) has been claimed

176

Indicates reversal of a previously claimed ACA Health Coverage Exemption (F8965 Part II or Part III)

177

Used to show Deferred Gain for Opportunity Zones

178

Return Submitted under Streamlined Filing Compliance Procedure for taxpayers with offshore noncompliance

179

Provision 13823 Opportunity Zone

180

Used to cross-reference IMF return related to criminal restitution with no joint or several liability

181

Used to cross-reference MFT 31 module that contains criminal restitution assessment, related to this module, with no joint or several liability

182

Used to cross-reference the BMF module related to criminal restitution assessment with no joint or several liability

183

Used to cross-reference the MFT 31 module that contains criminal restitution assessment, related to this module, with no joint or several liability

184

Used to cross-reference the IMF module that contains the civil assessment related to the criminal restitution assessment, with joint and several liability

185

Used to cross-reference MFT 31 module that contains criminal restitution assessment, related to the civil assessment in this IMF module, with joint several liability

186

Used to cross-reference the IMF module that contains the civil assessment related to the criminal restitution assessment with joint several liability

187

Used to cross-reference MFT 31 module that contains criminal restitution assessment, related to the civil assessment in the IMF module, with joint and several liability

188

Used to cross-reference all IMF and BMF modules involved in the case of two or more co-defendants liable jointly and severally for criminal restitution for the same tax

189

Used to cross-reference the MFT 31 modules that contain the criminal restitution assessments related to the input IMF and BMF modules

190

Causes IMF to turn off the Backup Withholding Indicator

191

TC 972 will cause MF to turn off the IRS employee indicator. TC 971 to set indicator is not allowed.

*192

Limited English Proficiency (LEP) Language Indicator

195

Advanced Child Tax Credit

*198

Victim of Domestic Violence Indicator. Do not disclose victim's Personal Identity.

199

RIVO TC reversal

200

RTC (Resolution Trust Corporation)

201

FDIC (Federal Deposit Insurance Corporation)

202

Both RTC & FDIC

203

Manual move to Tax Receivables

204

Manual move to Compliance

205

Manual move to Write Off

206

Frivolous/Fraudulent Return

207

Duplicate Return

208

Miscellaneous (Memo Module)

209

Reserved for financial classification purposes - Manual Split Assessment Allocation

210

Reserved for financial classification purposes - Manual Split Assessment Allocation

211

Reserved for financial classification purposes

212

Reserved for financial classification purposes

213

Reserved for financial classification purposes

214

Reserved for financial classification purposes

215

Indicates a module where the decision has been made not to assert the TFRP

216

Module is too complex for CDDB to classify

220

Reserved for financial classification

251

Appeals has the tax period under consideration as a Penalty Appeals Case

252

CDP Notice Sent to Taxpayer

253

CDP Notice Undelivered

254

CDP Notice Unclaimed

255

CDP Notice Refused by Taxpayer

256

AIMS Settlement Agreements

257

Statutory Notice of Deficiency sent

260

Taxpayer has requested tax/penalty relief due to a Y2K problem

261

Y2K tax/penalty relief has been denied by tax examiner

262

Indicates maximum FTP has been charged on the module

263

Revocation of Third Party Designee (Checkbox) Indicator

264

Indicates that a notice has been recreated

*265

Activate the Electronic Return Originator (ERO) Indicator

266

Identify key Whipsaw Assessment Cases

267

Identify related Whipsaw Assessment Cases

268

Indicates an International type form has been sent to the IRS.

269

AKPFD Reminder Notice - CP 78

270

Indicates amended return sent back to taxpayer for additional information

275

Indicates a timely request for Collection Due Process has been received. Also used to exclude a module from selection by automated levy programs SITLP, FPLP, and AKPKD

276

Indicates a Collection Due Process issue which was resolved in some manor by ACS or Field Collection, and the Collection Due Process was withdrawn without the case going to Appeals

277

Indicates that the appeals investigation has been completed and a determination letter has been issued

278

Indicates receipt of an equivalent collection due process hearing. Will not exclude a module from automated levy program processing

279

Indicates that a request for an equivalent hearing was resolved by ACS or Field Collection, and the case was not sent to Appeals

280

Indicates that Appeals has completed their review of the equivalent hearing investigation and issued a determination letter

*281

Identify FRS cases and stop the overage clock

282

Exam has secured a delinquent return after an SFR TC 150 posted

283

Identify abusive trust schemes

285

Indicates reason for late filing has been accepted

286

Indicates reason for incomplete filing has been accepted

287

Indicates reason for late and incomplete filing has been accepted

288

Indicates return was signed

289

Indicates extension to file has been approved

290

Indicates return posted under a different EIN or plan number

291

Indicates response did not meet reasonable cause

292

Indicates no reply to CP213 notice

293

Filer under the DFCV Program

294

Destroy CP213 Notice per research

295

IRS requesting corrected return from filer

296

Indicates a credit or payment that has been moved to the Excess Collection File

*298

Mailing Filing Requirement Override

299

Identify a cancelled DLN that has been sent to files

300

Identify total corporate Alternative Minimum Tax (AMT) and research credit claimed in lieu of bonus depreciation

301

Bank stamped FTD with later date than deposit check

302

Bank stamped FTD coupon "other"

303

EFTPS untimely processing of transaction

304

EFTPS erroneous processing of transaction

305

EFTPS "other"

306

ETA untimely processing of transaction

307

ETA erroneous processing of transaction

308

ETA "other"

309

Third Party (Non-Financial Institution) responsible for late posting of FTP

311

For Date of Death in 2010, indicates a Form 8939 was filed nullifying the 706 filing. For Date of Death in 2011 and forward, portability is denied.

312

Allow input of a LIN-LINK for AIMS processing

314

Receipt of a Student Loan Bond Notification

315

A municipality was included in the states consolidation return

316

Form 709 gift return is associated with 706 estate return

317

Prior year 709 gift return is associated with current year gift return

318

501(r) Compliance Review completed

319

Identifies a Reinsurance Company filing a Form 990-T for unrelated business income

320

Penalty Waver allowed for filing paper instead of electronic return

321

Penalty Waver not allowed for filing paper instead of electronic return

324

EO Mandatory E-File Compliance check completed

325

EO Mandatory E-File Compliance review completed

330

Identifies an executed Form 2750, ASED extension date

331

Indicates no Form 2749 can be located

332

TEFRA Amended partnership return (AAR) allowed, take no action at the partnership level

333

TEFRA Amended partnership return (AAR) disallowed, take no action at the partnership level

*334

TEFRA Election

*335

Revocation of TEFRA Election

*336

TEFRA Election erroneously input

*337

TEFRA Election has been denied

*338

TEFRA revocation has been denied

339

Branded Prescription Drug (BPD) or Insurance Provider Fee (IPF) Preliminary Fee

340

Branded Prescription Drug (BPD) or Insurance Provider Fee (IPF) Final Fee

*341

Establishes a fact of filing for Form 8329

*342

Establishes a fact of filing for Form 8330

*343

Establishes a fact of filing for Form 8703

*344

Establishes a fact of filing for Mortgage Election Credit Certification

*345

Establishes a fact of filing for Notice of Defeasance

*346

Identify pass-through entities

*347

Identify Form 1041 where the filing requirement is now part of a consolidated Form 1041

*348

Identify input in the State Wages Paid field on Form 941

*349

Indicates receipt of Form 8870

350

Electronic Form 8871 received

351

Paper Form 8871 received

352

Electronic Form 8872 received

353

Paper Form 8872 received

354

Form 8871 was returned to filer

355

Indicates manual interest netting computations has been performed on account

356

Indicates original credit payment amount prior to sequestration decrease

357

New IPF Penalty without-fee assessment

359

C-Corp Indicator

*360

Establishes a fact of filing for Form 8875

361

Records Section 942(a)(3) Election

*362

Records Extraterritorial Income Exclusion in lieu of Election

*363

Records Section 943(e)(1) Domestication Election

364

LLC is the liable taxpayer for this tax period (BMF)

365

Single member owner is the liable taxpayer for this tax period (BMF)

366

Identity of the liable taxpayer changed during the tax period (BMF)

368

Indicates that a Form 8971 Information Regarding Beneficiaries Acquiring Property from a Decedent Under Internal Revenue Code Section 6035(a) was filed

370

Establishes a fact of filing for Form 8868T (Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction)

371

Establishes a fact of filing for Form 8921 (*Obsolete*) (Structured Transaction Information Return under section 6050V)

373

Form 1120-S has unposted at MF due to no TC076/090 present in the entity – Correspondence sent to Taxpayer – No Reply received and return removed from processing

374

Form 1120 has unposted at MF due to no TC076/090 present in the entity – Correspondence sent to Taxpayer – No Reply received and return removed from processing

375

F1120S has unposted at MF due to no TC 090 present in the entity

376

F1120S is being converted to an F1120 and re-sent to MF

377

Posted F1120S can now legally be viewed as an F1120S

378

Indicates an amended return has been routed to Estate and Gift Tax Operation

379

Indicates an amended return has been routed to Excise Tax Operation

380

Indicates a Form 843 claim has been filed

*381

Indicates an employers appointment of an agent

*382

Indicates an agent pays all employment tax for home health care employers

*383

Indicates an agent pays all employment tax for employers (not home health care)

*384

Indicates an agent is not paying any employment tax for employers the agent represents

*385

Indicates an agent is paying part of employment tax for employers the agent represents

389

Identify claims filed in accordance with the Patient Protection Act of 2010

450

Reconciled Commissionable PCA Payment