2.3.32. Command Code MFTRA

COMMAND CODE — MFTRA for hardcopy requests. MFTRD realtime requests was deleted 01–2003.

TIN AND FILE SOURCE — Valid File Sources are blank, *, P, X, or V. For multiple entries: An "R" should be entered instead of the TIN AND FILE SOURCE to repeat that of the previous entry. This will repeat the TIN AND FILE SOURCE from line 1 or 2 unless another TIN has been entered on a subsequent entry. For operator convenience, if TIN is left in Line 1 from a previous Command Code entry, this TIN will be used instead of a TIN that would otherwise need to be entered on line 2.
When the TIN and FILE SOURCE are entered on line 1, the Comma field breaker is not required to be entered on line 2. In this case, Item 3 begins in position 1 of Line 2.
For multiple inputs, an "R" should be entered instead of the TIN and FILE SOURCE to repeat that of the previous entry.

SPOUSE SSN/INVALID SEGMENT REQUEST CODE — One or two position code which is optional for IMF and BMF SSN requests only. Cannot be entered with BMF EIN or Numident requests. Also, cannot be entered for REQUEST — TYPE's "X", "K" or "U".
If entered on BMF SSN requests, the only value permitted is "I".
I — Indicates to MFTRA to generate two requests, one directed to the valid segment for this SSN ("this SSN" meaning only to the original SSN input), the other directed to the invalid segment (only for the original SSN input). Transcript data from the valid segment and transcript data from the invalid segment will be returned overnight for the original SSN entered.
If present on IMF requests, the only values possible are "S", "B", and "I". However, if both the SPOUSE SSN and the INVALID SEGMENT REQUEST indicators are entered, the SPOUSE SSN indicator must be entered first. Thus, the only valid combinations on IMF request entries are "S", "B", "SI", "BI" (generates 4 requests with one entry), or "I", where
I — See explanation above.
S — Search the input TIN on the Spouse's SSN File to find a primary SSN for searching the Master File. This indicates that the input SSN is known to be a secondary (Spouse's) SSN. The program will attempt to locate the primary SSN and return output under the primary SSN only.
B — This indicates that it is not known whether the input SSN is a primary or a secondary SSN. If the SSN is a secondary SSN, the program will locate the primary SSN and return output under the primary SSN. If the SSN is a primary SSN, the program will return output under the input SSN. If the SSN is both a primary and a secondary SSN, the program will return output for both cases.

REQUEST TYPE — See general information for a description of the output. (For IMF-29 formally IRAF, G, K, L, M, P, U, X, Y, Z and # are not valid.)

Complete

MFT (BMF and IMF)

Entity

Transaction Code — TRANSACTION CODE field must also be input.

Transaction Amount — TRANSACTION AMOUNT field must also be input. Also minus sign, if matchup to a credit transaction is desired.

Transaction Date — TRANSACTION DATE field must also be input.

Open Balance

Debit Balance (including accrued penalty and interest)

Credit Balance

Plan Name List and all Plan Module Data, for one EPMF account eliminated 01/2004. Use EMFOL.

Debtor Master File List of Obligors (DMF) eliminated 01/2005.

All BMF Modules for One Year. This feature should reduce the need for Complete Requests.

BMF or IMF Hardcopy Literal transcripts. The results of this request are designed to be distributed to the taxpayer and/or his representative.

Yearly Literal transcript for all MFT'S for BMF.

Form 4340, Certificate of Assessments, Payments, Other Matters

Request for all of the Lower Level Tax Modules for a particular MFT (BMF and IMF only). This should reduce the need for entering multiple specific tax module requests for those modules residing on the Lower Level Files.

NUMIDENT (IMF Only) Transcript returned in approximately three days. This information will be obtained from the Social Security Administration (SSA).

Request for One Specific Module from an Annual Temporary Retention Register Backup File. (BMF and IMF only). "Z" will cause the generation of a transcript from the special annual file from which the latest Retention Register was extracted in cycle 01. This annual file will serve as a temporary backup to current microfilm processing. Once a week, ECC-MTB will pass one week's accumulation of " Z" requests against this annual file. Note that "Z" requires the entry of the full correct tax period.

Wage Information Retrieval System - Eliminated 07/2008.

Document Locator Number — DLN field must also be input (IMF and BMF).

Specific Tax Module — MFT and Tax Period, MFT and Plan Number of MFT, Plan Number and Tax Period must also be input.

MFT — If input, must be 2 digits which pass standard validity criteria as described in IRM 2.3.8 except: MFT of 00 and NMF MFTs are invalid. should be input without a request type but with a tax period (to request a Specific Tax Module) or with Request Type "M" with no tax period (to request all tax modules for an MFT). For multiple inputs an "R" should be entered instead of the MFT to repeat that of the previous entry.

PLAN NUMBER — Must be 3 numeric characters. Valid range is 001-999. Must be present for EPMF MFT 46, 74, and 76.

TAX PERIOD — YYYYMM format.
The full six digit TAX PERIOD must be entered when only one Specific Tax Module or one BMF Literal Tax Module is requested for a quarterly return (MFT 01, 03, and 04). However, as an option to obtain the transcripts for all the quarters of the requested tax year for these same MFT's, enter only the year (for example 85).
For Specific Tax Module requests or BMF or IMF Literal requests for annual returns (MFT–30, 02, 05, 06, 07, 33, 34, 36, 37, 44, and 67), the year is required, but the month ending is optional. If the month ending is known, enter it. If the month ending is omitted, Master File processing will attempt to locate a Fiscal Year Month on the entity to use to match up to the Specific Tax Module. If there is no FYM on the entity, the default is to "12". MFT 10 and MFT 11 must be entered with full TAX PERIOD. MFT 15 tax period must be 199012 or greater and month must be 12.
A tax period of "000000" should be entered for a specific request for MFT 01 or MFT 52 only, to obtain a transcript for a Federal Tax Deposit module. For multiple inputs an "R" should be entered instead of the TAX PERIOD to repeat that of the previous entry.

TRANSACTION CODE — If present, must be three numeric characters.

TRANSACTION DATE — Input in MMDDYYYY format. Should not be later than the current date.

TRANSACTION AMOUNT — Input commas when required. First position should not be blank or $. If the amount is a credit amount input a minus (-) after the amount, if a debit input nothing after the amount. should not exceed 14 characters (excluding minus sign). For IMF: should not exceed 13 characters (excluding minus sign).

Reserved

RECEIVER EMPLOYEE NUMBER — Input only if the receiver of transcript data is other than the terminal operator. (See Item 15 below for exception when using the "L" feature.) First 2 characters must be a valid Service Center or District Office, within input Service Center's jurisdiction. Last eight characters should not be all zeros. For multiple inputs, an "R" should be entered instead of the RECEIVER EMPLOYEE NUMBER to repeat that of the previous entry's. If the RECEIVER NAME/REMARKS is to be entered but not a RECEIVER EMPLOYEE NUMBER, enter a comma in its place followed by RECEIVER NAME/REMARKS immediately to the right.

RECEIVER NAME/REMARKS — If receiver does not have a unique Employee Number, input identifying information for transcript distribution. Do not input "*", or "?". For multiple inputs, an "R" should be entered instead of the RECEIVER NAME to repeat that of the previous entry's. (See Item 15 below for exception when using the "L" feature.) This field can contain one to 21 characters.

LINE REPEAT INDICATOR— (Optional) If the operator wants the two previous line items (items 13 and 14) to be carried over to all the subsequent entries on this screen, then the operator enters an "L" in item 15. Both RECEIVER EMPLOYEE NUMBER and RECEIVER NAME/REMARKS must be input when using the "L". You cannot use the Repeat Indicator "R" to repeat the RECEIVER EMPLOYEE NUMBER and/or RECEIVER NAME/REMARKS field on any request following an "L" line until both fields have been changed, voiding the previous "L" line repeat indicator. The values in items 13 and 14 will be written on every subsequent MFTRA request until both fields are changed (manually entered) by the operator. By the use of "L", an operator can easily enter multiple requests on the same screen with the same RECEIVER EMPLOYEE NUMBER and RECEIVER NAME/REMARKS with a minimum of keystrokes.

Sequence Number. This number indicates sequence of total transcript pages printed for a day. This number can be used to make sure transcript pages are in order and that all the pages for a TIN are present.

PUSH-PRINT Literal and PUSH-PRINT IDENTIFIER. Both fields will only be printed if the District Office PUSH-PRINT IDENTIFIER is significant (began in late 1989).

Special Header for the AMA Project. If applicable, value is ACCOUNTS MAINTENANCE AUTOMATION; otherwise, value is blanks.

Page Number. Page number within a transcript for an account or request.

Master File of Transcript. Values = IMF, BMF, or NMF.

Transcript Source. ECC-MTB = result of MFTRA request.

Type of Transcript (Request Type). Values: COMPLETE, DEBIT BAL, ENTITY, NUMIDENT, TRANS AMT, SPECIFIC, TRANS DATE, MFT, TRANS CODE, MOD BAL, CREDIT BAL, ONE YEAR COMPLETE, BMF, or IMF Literal, blanks for Debtor Master File, DOC REQ, DLN.

Employee Number. Format is nn-nnn-nnnn. This is the IDRS Employee Number of the requestor. "USER SUP" will print for DIAG-P, DIAG-Q and NMF NO MERGE transcripts. "NMF ACTG" will print for NMF ENT CHG and NMF ACCT #CHG transcripts.

Receiver Name Remarks. If the transcript was requested by Command Code MFTRA (ECC-MTB) this field can contain "remarks". For the DIAG-P (TIF) transcripts this filed will contain the literal "DIAG-P" followed by the DIAG-CYCLE and the DIAG-P reason. For "DIAG-Q" (TIF) transcripts this field will contain the literal "DIAG-Q TYPE " followed by the DIAG-Q-TYPE which can be A-Z or 0-9. This field will contain the literal "COLLATERAL", "COMBAT" or "MILITARY" for those types of TIF Transcripts. This field can also contain the literals "NMF ENT CHG", "NMF ACCT #CHG", or "NMF NO MERGE" for NMF Entity Change processing.

Account Number

Date of Transcript. Date transcript is printed.

Name Control.

Cycle of Transcript. Cycle of the MF or TIF from which this transcript was extracted.

TC 148 Hold Indicator. IRM 5600-22 for meanings of values.

Page Number. Starts at page 1 for each taxpayer transcript.

IRS Employee Number

Date Requested. Format = mm-dd-yyyy

Print Date. Format = mm-dd-yyyy

Form Number. Example: 1040

Tax Period. Format example is DEC 1998.

Taxpayer Identification Number nnn-nn-nnnnA, where A = "V", "W", or blank.

Spouse's Taxpayer Identification number nnn-nn-nnnnA, where A = "V", "W", or blank.

Primary Name Line. For IMF Literal Transcripts, this will be the Primary Name Line associated with the specific return that is requested.

Continuation Name Line

Care of Name if present.

Foreign (mailing) Street Address if present.
MAILING STREET ADDRESS, MAILING CITY, STATE CODE and ZIP CODE are NOT PRINTED on IMF transcripts whenever a potential problem of disclosure is detected (Spouse SSN of the Name Line that is associated with the tax period requested differs from the spouse SSN of the most currently filed period).

Mailing Street Address

Mailing City

State Code

Zip Code

BODC

BODCLC

CAF MESSAGE when present contains: "POWER OF ATTORNEY/TAX INFORMATION AUTHORIZATION (POA/TIA) ON FILE."

Account Balance. Format is nn,nnn,nnn,nnn.nn- (If positive, the minus sign is absent)

Accrued Interest. Format is nnn,nnn,nnn.nn-

Compute to date for interest mm-dd-yyyy

Accrued Penalty. Format is nnn,nnn,nnn.nn

Compute to Date for Penalty mm-dd-yyyy

Account Balance Plus Accruals Total. Format is nnn,nnn,nnn,nnn.nn-

Number of Exemptions

Filing Status
1 = Single
2 = Married Filing Joint
3 = Married Filing Separate (spouse also required to file)
4 = Head of Household
5 = Qualifying Widow(er)
6 = Married Filing Separate (spouse not required to file)
7 = Head of Household

Adjusted Gross Income. Format is nnn.nnn.nnn.nn-

Net Taxable Income. Format is nn,nnn,nnn,nnn.nn-

Tax Per Taxpayer Amount. Format is nn,nnn,nnn,nnn.nn-

North American Industry Class System Code.

Self Employment Income Primary. Format is nn,nnn.nn-

Self Employment Income Secondary. Format is nn,nnn.nn-

Total Self Employment Tax. Format is nn,nnn.nn- (Items 29, 30, and 31 will only be edited if either 29 or 30 is significant.)

"RETURN NOT PRESENT" Literal if applicable.

Return Date

Assessment Date

Transaction Code. Format is nnn

Detailed Explanation of Transaction

Date of Transaction mm-dd-yyyy

Money Amount of Transaction. Format is nn,nnn,nnn,nnn.nn-

Continuation of Detailed Explanation of Transaction Code.
Only on TC 550 or TC560. "EXTENDED TO mm-dd-yyyy" where mm-dd-yyyy is Extension Date.

BMF ENTITY INFORMATION

Page Number. Starts at page 1 for each taxpayer transcript.

IRS Employee Number

Date Requested. Format = mm-dd-yyyy

Print Date. Format = mm-dd-yyyy

Taxpayer Identification Number nn-nnnnnnn

Form Number. Example: 1120

Tax Period. Format example is DEC 1998.
FORM NUMBER and TAX PERIOD will appear at the beginning of the tax module for BMF YEARLY Literal Transcript only.

Primary Name Line. For BMF Literal Transcripts, this will always be the current Primary Name Line.

Sort Name Line

Care of Name if present.

Foreign (mailing) Street Address if present.
MAILING STREET ADDRESS, CITY, and ZIP CODE are always printed on BMF transcripts.

Mailing Street Address

Mailing City

State Code

Zip Code

CAF MESSAGE when present contains: "POWER OF ATTORNEY/TAX INFORMATION AUTHORIZATION ON FILE."

BMF TAX MODULE INFORMATION

Account Balance. Format is nn,nnn,nnn,nnn.nn- (If positive, the minus sign is absent)

Accrued Interest. Format is nnn,nnn,nnn.nn-

Compute to date for interest mm-dd-yyyy

Accrued Penalty. Format is nnn,nnn,nnn.nn

Compute to Date for Penalty mm-dd-yyyy

Account Balance Plus Accruals Total. Format is nnn,nnn,nnn,nnn.nn-

Tax Per Taxpayer (not on Form 1120 and Form 1041)

North American Industry Class System Code.

BMF VARIABLE TAX INFORMATION

Net Receipts (Form 1120 only)

Total Income (Form 1120 only)

Total Deductions (Form 1120 and Form 1041 only)

Net Taxable Income (Form 1120, Form 1041, and Form 990C only)

Minimum Tax Amount (Form 1120 only)

Personal Holding Tax (Form 1120 only)

Net Credits Claimed (Form 1120 and Form 1041 only)

Tax Per Taxpayer (Form 1120 and Form 1041 only)

Reserved

BMF TAX MODULE INFORMATION (Cont.)

Transaction Code. Format is nnn

Detailed Explanation of Transaction

Date of Transaction mm-dd-yyyy

Money Amount of Transaction. Format is nn,nnn,nnn,nnn.nn-

Cross Reference Explanation if present with certain transactions:
"FROM FORM xxxxxxxx TAX PERIOD mmm yyyy" or
"TO FORM xxxxxxxx TAX PERIOD mmm yyyy" or
"FROM ANOTHER INDIVIDUAL'S ACCOUNT" or
"TO ANOTHER INDIVIDUAL'S ACCOUNT"
Values xxxxxxxx = form number, mmm = month abbreviation of Tax Year Ending, yyyy = Tax Year Ending.

"RETURN NOT PRESENT" Literal if applicable.

Return Date or Return Received Date (whichever is later)

Assessment Date

Continuation of Detailed Explanation of Transaction Code.
Only on TC 550 or TC560. "EXTENDED TO mm-dd-yyyy" where mm-dd-yyyy is Extension Date.

TC 148 HOLD INDICATOR
See IRM 5600–22Collection Field Function Techniques and other assignments, for meanings of values.

NAME LINE YEAR

FILING STATUS CODE

PRIMARY NAME LINE

OIC Generated literal
NOTE: This literal is generated when OIC-ACCEPTANCE-YR field is greater than zero.

Business Operating Division Code

Business Operating Division Client Code

SECOND NAME LINE (if present may be CONTINUED NAME LINE or FOREIGN ADDRESS LINE, or CARE OF NAME LINE)

STREET ADDRESS

ADDRESS CHANGE CYCLE—Cycle the latest address change posted

CITY/STATE

ZIP CODE

SPOUSES SSN

PRIOR NAME CONTROL

LEFT HAND FREEZE CODES— See IRM 2.24.1, ADP Systems Code

RIGHT HAND FREEZE CODES— See IRM 2.24.1, ADP Systems Code

PRIMARY LOCATION CODES

AREA OFFICE CODE

COLLECTION LOCATION CODES

SMALL BUSINESS AREA OFFICE CODE

MAIL FILE REQUIREMENTS

INVALID SSN FREEZE INDICATOR
Zero - Invalid SSN Freeze in effect
Blank - Invalid SSN Freeze in effect.
1 - Invalid SSN Freeze has been released by TC 290 or 300 or Scrambled SSN Indicator of "2". This release is effective during the current calendar year only.
2 - Invalid SSN Freeze has been released by TC 150 Document Code 72 or 73 posting to this Temporary SSN. This release is effective during the current calendar year only.
4 - Account on the invalid segment and the Invalid SSN Freeze has been released by a transaction (other than TC 100, 90X, 92X or 99X) which has posted on the account and the transaction name control matches the name control for this account on a file of update records received from SSA, which have not yet updated the DM-1 file. The DM-1 file is updated on a quarterly basis.
5 - Combination of 1 and 4 above.
6 - Combination of 2 and 4 above
8 - Account on invalid segment a d TC 510 posted to account
9 - Combination of 1 and 8 above
A - Combination of 2 and 8
C - Combination of 4 and 8
D - Combination of 1, 4 and 8 above.
E - Combination of 2, 4 and 8
F - Combination of 1, 2, 4 and 8 above.

IRA FILING HISTORY CODES—Carries the history of IRA Accounts from 1980 (left most position), through 1994. Indicator will appear for those years an IRA Account is present.

CAF INDICATOR—If other than zero there is data present on the Centralized Authorization File for an entity authorized to perform certain functions for the taxpayer. Use CC CFINQ as described in IRM 2.3.31 to display CAF data.

YEAR REMOVED—will be significant only for accounts which have aged off from the Regular IMF to the Dropped Master File, which has only a minimum amount of data. Refer to the Microfilm Retention Register for more information, if desired. (Master File Transcripts only)

ENTITY EXTRACTION CYCLE—According to Master File processing, this is the cycle that the account was last extracted to the IDRS Taxpayer Information File. If no record of the last extraction, this field is blank.

FISCAL YEAR MONTH—from a most current First Name Line on the Master File entity.

SCRAMBLED SSN INDICATOR
Blank - No scrambled SSN
01 - Scrambled SSN Indicator
04 - Mixed Entity
09 - Used to turn off all values of the indicator
10 - No 239C Questionnaire Indicator
12 - True Scrambled SSN Indicator
13 - SSN Not Valid for Federal Tax Purposes
20 - Closed No 239C Questionnaire Indicator (historical setting)
21 - Closed Scrambled SSN Indicator (historical setting)
22 - Closed True Scrambled SSN Indicator (historical setting)
23 - Closed SSN Not Valid for Federal Tax Purposes (historical setting
24 - FDC Identified SSN Owner.

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

TC130 INDICATOR—Transaction Code 130 Freeze Indicator, displays code of Service Center which established the 130 freeze.
 In some cases this will be a stale abbreviation

POTENTIALLY DANGEROUS TAXPAYER LITERAL—OR KILLED IN TERRORIST ACTION LITERAL. Will have value *PDT* if PDT indicator is 1 or *CAU* if it is 2. Will have a value of KITA if this indicator is 1 and HSTG if it is 2. If neither indicator is set, field contains blanks. If both are significant, it will display KITA.

MOP/UN LITERAL

CURRENTLY NOT COLLECTIBLE INDICATOR —"CNC" will be displayed if any module. in account contains an unreversed TC 530.

REDUCE UNNECESSARY FILING—If the RUF-IND= 1, display "RUF".

ERO Indicator

PAYER MASTER FILE INDICATOR —When "1", account is also on PMF.

TAX SHELTER INDICATOR

BANKRUPTCY CODE—A value of "1" means the taxpayer has filed for bankruptcy.

BANKRUPTCY LITIGATION LOCATION CODE

IMF Combat Literal
SPACES - Insignificant.
MOP/UN - Indicates that the taxpayer is a participant in a military operation or United Nations Peace Keeping Force.

45R YEAR1-The first year the small employer health insurance credit is taken.

45R YEAR2-The second year the small employer health insurance credit is taken.

CASE ID NUMBER-For ITIF it is the unique Taxpayer authentication number included on PDC notices and used by taxpayers for authentication when calling the PDC agency. Not valid for BTIF until 2018.

ACCRETION INDICATOR - blank - Not set1 - Accretion Invalid SSN Release has been set for at least one TC 150.

BFS Levy Code

PDC ID CD

MINISTER SELF-EMPLOYMENT TAX EXEMPT CODE
If significant, means that a minister is claiming exemption from Self-Employment Tax.
1 = Form 4361 Approved
4 = Form 4029 Approved
2 = Form 4361 Denied
8 = Form 4029 Denied
In addition, these character values are possible:
B = Combination of 1 + 2 + 8 values above;
C = Combination of 4 + 8 values above;
D = Combination of 1 + 4 + 8 values above;
E = Combination of 2 + 4 + 8 values above;
F = Combination of 1 + 2 + 4 + 8 values above;
Any combination of these values are possible. For example, the value "6" would mean Form 4361 Denied and Form 4029 Approved. The value "A" (2 + 8) would mean Both Forms Denied.

JUSTIFICATION CD

IRS EMPLOYEE CODE
1 - Primary
2 - Secondary
3 - Both IRS employees

FEDERAL EMPLOYEE INDICATOR
0 = Insignificant, edited as spaces
1 = Taxpayer is a Federal Employee or a Retiree, edited as "F"

LOW INCOME IND

ID THEFT 50X CODE - Indicates identity theft based on TC971 AC 501, 504, 505, or 506.

0 = No ID theft based on TC971 AC 50X

1 = AC 501

2 = AC 504

3 = AC 501 & 504

4 = AC 505

5 = AC 501 & 505

6 = AC 504 & 505

7 = AC 501 & 504 & 505

8 = AC 506

9 = AC 501 & 506

10 = AC 504 & AC 506

11 = AC 501 & 504 & 506

12 = AC 505 & 506

13 = AC 501 & 505 & 506

14 = AC 504 & 505 & 506

15 = AC 501 & 504 & 505 & 506

ID THEFT 52X CODE - Indicates identify theft based on TC971 AC 522, 523, 524 or 525.

0 = No ID theft based on TC971 AC 52X

1 = 971 AC 522

2 = 971 AC 523

3 = 971 AC 522 & 523

4 = 971 AC 524

5 = 971 AC 522 & 524

6 = 971 AC 523 & 524

7 = 971 AC 522 & 523 & 524

8 = 971 AC 525

9 = 971 AC 522 & 525

10 = 971 AC 523 & 525

11 = 971 AC 522 & 523 & 525

12 = 971 AC 524 & 525

13 = 971 AC 522 & 524 & 525

14 = 971 AC 523 & 524 & 525

15 = 971 AC 522 & 523 & 524 & 525

DAILY PROCESSING INDICATOR - Is valid for IMF only.

Values:

0 - Account does not qualify for daily processing.

1 - Account qualifies for daily processing.

VICTIM OF DOMESTIC VIOLENCE INDICATOR

Values:

0 – Not significant.

1 – Unreversed entity TC-971 AC 198 is present on the account.

IP PIN CODE

Values:

0 - No significance.

1 - Taxpayer was issued CP01A.

2 - Taxpayer is email eligible (registered and retrieved IP PIN from IP PIN application).

3 - Taxpayer email notification failed.

DEATH DATE-Is the date of death of the Primary Taxpayer based upon a posted TC540, or receipt of a Return (TC150) posted with condition code "A" or "F".

AOTC RECERT CODE

AOTC TAX PERIOD

AOTC RECERT ELIGIBLE TAX PERIOD

ACTC RECERT CODE

ACTC TAX PERIOD

ACTC RECERT ELIGIBLE TAX PERIOD

NAME LINE YEAR

PRIOR YEAR FILING STATUS CODE

PRIOR YEAR NAME LINE

PRIOR YEAR SPOUSE'S SSN and VALIDITY INDICATOR

CIVIL PENALTY NAME LINE or INNOCENT SPOUSE NAME. If present, both it and the preceding literal "PTNL" will be displayed. PTNL is Primary Taxpayer Name Line.
LATEST RETURN INFORMATION

LAST RETURN FILED YEAR—Year of the most recent return

ES TAX DISCREPANCY CODE
Blank = No discrepancy
$ = Discrepancy

MATH ERROR CODE—Refer to IRM 2.24.1, ADP systems code for appropriate codes.

MULTIPLE MATH ERROR CODE INDICATOR
Blank - None or one Math Error Code present.
* - indicates more than one math error code is present.

FILING CONDITION CODE
E - Even
B - Balance Due
C - Credit Elect
R - Refund

FILE LOCATION CODE—The District Office in which the latest return was filed.

TRANSACTION CODE

TRANSACTION REVERSAL INDICATOR
blank—not reversed
R—reversed

TRANSACTION DATE

TRANSACTION CYCLE—Cycle the transaction posted to the Master File

TRANSACTION DAY OF WEEK CODE

SERIAL NUMBER

DLN—Cycle the transaction posted to the Master File

MFT (related to 58X transaction)

TAX PERIOD (related to 58X transaction)

ESTATE SSN (related to 58X transaction)

CROSS REFERENCE TIN

SERVICE CENTER CODE—Indicates which Service Center input TC 130.

CLOSING CODE

BMF NAME CONTROL

AGENCY CODE

AGENCY REFUND LITERAL ("AGENCY REFUND— ") and AMOUNT, or"OBLIGATION DELETED"

SUB-AGENCY CODE

YEAR OF ORIGINAL OFFSET—TC 131

NO MERGE REASON CODE—TC 006 Only

05 = DUP
10 = 424
15=RECR
20 = ATS

ADDRESS CHANGE INDICATOR
Blank—no address change present for this transaction code. Used to indicate an address change accompanying TC's other than 014.

PRIOR NAME CONTROL

TRANSACTION CODE—Valid codes are 001, 002, 003, 005, 006, 011 and 026.

POSTED CYCLE

FIRST YEAR NAME LINE CHANGE

SECOND YEAR NAME LINE CHANGE

RECAPTURE YEAR - will not be set after 1982.

FORM 2119 INDICATOR -
0 - Form 2119 not required
1 - Form 2119 subsequently picked-up
2 - Form 2119 required

FORM 2110 YEAR DUE - (Format YYYY) Valid range greater than 1974.

JUSTIFICATION CODE.
Displayed with Transaction Codes 000, 016, and 017.
0 - Non significant
1 - IRS valid name control
2 - Reversal of IRS valid

HISTORIC NAME CONTROL.
Displayed with Transaction Codes 000, 016, and 017.

45R YEAR1—The first year the small employer health insurance credit is taken.

45R YEAR2—The second year the small employer health insurance credit is taken.

CLOSING CODE GROUP
CLOSING-CODE = 52 - entry date or Desert Storm
CLOSING-CODE = 53 - departure date for Desert Storm
CLOSING-CODE = 54 - entry date or Bosnia
CLOSING-CODE= 55 - departure date for Bosnia

ACTION CODE-

SECONDARY DATE-Is the end date of the FEMA declared disaster. (The begin date is the TRANS-DT in the fixed portion of the posted transaction for TC 971.) For 971 action codes 086, 087, and 688, this identifies the ending date of a FEMA declared disaster. For 971 action code 647, this identifies the ending date of a Federal Contract.

FEMA CONTRACT NUMBER-Is a unique Federal Emergency Management Agency number assigned for a federally designated disaster area.

NAME LINE YEAR

NAME LINE SPOUSE INDICATOR - Values are:
0 - Non-joint IRA
1 - Primary Spouse in a joint return has IRA (this is secondary).
2 - Secondary Spouse in a joint return has IRA (this is primary).
3 - Both Spouses have IRA PIan

PRIMARY NAME LINE

Business Operating Division Code

Business Operating Division Client Code

SECOND NAME LINE (if present may be CONTINUED NAME LINE or FOREIGN ADDRESS LINE , or CARE OF NAME LINE).

STREET ADDRESS

ADDRESS CHANGE CYCLE—Cycle latest address change posted.

CITY/STATE

ZIP CODE

SECONDARY NAME CONTROL

PRIMARY LOCATION ULC CODE

Primary Location Area Office Code

COLLECTION LOCATION CODES

Small Business Area Office Code

MAIL FILE REQUIREMENT—See Doc. 6209 Filing Requirement Codes for values and meanings.

DEATH INDICATOR - "1"= Form 5329 filed by surviving spouse or beneficiary.

CAF INDICATOR—If other than zero there is data present on the Centralized Authorization File for an entity authorized to perform certain functions for the taxpayer. Use CC CFINQ as described in IRM 2.3.31 to display CAF data.

ENTITY EXTRACTION CYCLE—According to Master File processing, this is the cycle that the account was last extracted to the IDRS Taxpayer Information File. If no record of the last extraction, this field is blank.

FISCAL YEAR MONTH —Then from the most current First Name Line on the Master File entity.

SCRAMBLED SSN INDICATOR
Blank - No scrambled SSN
1 - Two taxpayers are using the same SSN
4 - Mixed Entity Cases

ACCUMULATED EXCESS CONTRIBUTIONS—If a complete (Request Type "C") Transcript was requested, this will be a total of all Excess Contributions for the account.

CROSS REFERENCE NAME LINE YEAR

CROSS REFERENCE NAME LINE SPOUSE INDICATOR - Values Are:
0 - Non-joint IRA
1 - Primary Spouse in a joint return has IRA (this is secondary)
2 - Secondary Spouse in a joint return has IRA (this is primary)
3 - Both Spouses in a joint return have an IRA.

CROSS REFERENCE NAME LINE—This is the corresponding IMF Name Line for the Year in Item 22 and later until a new one takes effect.

TRANSACTION CODE —See Doc. 6209 Filing Requirement Codes for values and meanings.

TRANSACTION REVERSAL INDICATOR
Blank—Not reversed
R—Reversed

TRANSACTION DATE —MMDDYYYY format

TRANSACTION CYCLE —Cycle the transaction posted to the Master File

DOCUMENT LOCATOR NUMBER

Year of name line and tax period quarter

First name line

Continuation of name line

Secondary sort name line

Sort name line

Care of name line

Foreign Street Address

Mailing Street Address

Last address change cycle

Mailing City and State

Mailing zip code

Transfer literal "XREF SSN-" or "SPOUSE SSN-"

Transfer SSN

Business Operating Division Code

Business Operating Division Client Code

Location Street Address

Location City and State

TC 07X/09X Indicator

Left Hand Freeze Code

Right Hand Freeze Code

Primary Location ULC Code

Area Office in Primary Location Code

Collection Location Code

Small Business Area Office Code

Employment Code

BFS Indicator

Establishment year and month

637 Indicator

CAF Indicator

Year entity was removed

Last Master File extract cycle of entity

Fiscal Year Month

Payer Master File Indicator

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

TC 130 Service Center Code

PDT literal "PDT" or "CAU" if applicable

Form 940 Indicator - RAF - Deposit

Form 941 Indicator - Deposit

Form 943 Indicator - Deposit

Form 944 Indicator - Deposit

Form 945 Indicator - Deposit

Form CT1 Indicator - Deposit

Form 8123 Code

Prior Fiscal Year Month

Bankruptcy Indicator

Bank literal location code

Form 1042 Indicator - Deposit

Form EFTPS 940 Indicator - Payment

Form 941 Indicator - Payment

Form 943 Indicator - Payment

Form 944 Indicator - Payment

45R YEAR1—The first year the small employer health insurance credit is taken.

45R YEAR2—The second year the small employer health insurance credit is taken.

Form 945 Indicator - Payment

Form CT1 Indicatory - Payment

Form 720 Indicator - Payment

Form 1042 Indicator - Payment

Form CORP Indicator - Payment

CASE ID NUMBER-For ITIF it is the unique Taxpayer authentication number included on PDC notices and used by taxpayers for authentication when calling the PDC agency. Not valid for BTIF until 2018.

Large Complex Corporation Code

CNC literal if applicable

CEP Code

FTD Alert Suppress Indicator

FTD FIDUC LRA Code

National Taxonomy of Exempt Entities Code

Mandatory Electronic Filing Start Date

TEFRA Partnership Election Code

Parent EIN - EIN of Parent in parent-subsidiary relationship between government entities.

EO STATUS

148 Indicator

EO STATUS DATE —YYYYMM format

RULING DATA—YYYYMM format

CLASSIFICATION CODES

AFFILIATION CODES
1 - Central Organization, Individual Ruling
2 - Intermediate Organization
3 - Independent Organization
6 - Parent Org. Ruling Grp (except those in code category 8)
7 - Intermediate Parent
8 - Parent Organization of a Church or 501(c)(1)
9 - Subordinate of group ruling

INCOME CODE - Valid Range 0-9

FOUNDATION CODE
02 - Private Exempt Operating Foundation
03 - Private operating foundation
04 - Private non-operating foundation
09 - Suspense
10 - 170 (b) (1) (A) (i)
11 - 170 (b) (1) (A) (ii)
12 - 170 (b) (1) (A) (iii)
13 - 170 (b) (1) (A) (iv)
14 - 170 (b) (1) (A) (v)
15 - 170 (b) (1) (A) (vi)
16 - 509(a)(2)
17 - 509(a)(3)
18 - 509(a)(4)

GROUP EXEMPTION NUMBER

ORGANIZATION-DATE-The date the 501(c)(4) organization was formally organized.

TYPE OF ORGANIZATION
1 - Corporation
2 - Trust
3 - Cooperative
4 - Partnership
5 - Association

ASSET CODE

SUBSECTION CODE

FILE FOLDER NUMBER

REGISTRATION-DATE-The registration date of the 501(c)(4) organization. The Protecting Americans from Tax Hikes Act of 2015 was signed into law December 2015. The new legislation requires 501(c)(4) organizations to register. If they fail to register within 60 days of formally organizing they are subject to a penalty of $20 a day maximum of $5,000.

PRIOR EXEMPT ORGANIZATION STATUS

Note: except for FILING REQUIREMENTS, none of these Items, when insignificant, have even their literals displayed. Only significant values take up space on the display.

FILING REQUIREMENTS —If Filing Requirements are set they will appear in the format: Form number of the filing requirement (e.g. bb941) followed by the filing requirement value. It is possible to have more than one line of filing requirements displayed. If there are no significant filing requirements, the literal "FR—NONE," will appear.

INACTIVE ACCOUNT LITERAL—Printed when the account is inactive. For EPMF and NMF, indicates that the account number has been changed and the "old" or "bad" number is now "Inactive". For BMF accounts, this mean that taxpayer is no longer liable to file returns.

DATE OF DEATH —MMDDYYYY Format

CROSS REFERENCE TIN

CROSS REFERENCE NAME CONTROL

WAGES LAST PAID DATE

BUSINESS CLOSED DATE

45R YEAR1-The first year the small employer health insurance credit is taken.

45R YEAR2-The second year the small employer health insurance credit is taken.

WAGES PAID START

BUSINESS OPERATION START

RAILROAD RETIREMENT NUMBER - Eight digit identification number assigned by the Railroad Retirement Board to those taxpayers liable to file a Form CT-1.

FROM ACCOUNT MERGED NAME—This name (derived from TC 005) and the preceding literal are not displayed if present Field not extracted to TIF file, so it cannot be reviewed by command code ENMOD. PRIOR NAME CHANGE TRANSACTION DATA—May be present. (If present, could be multiples):

PRIOR NAME CONTROL —Before the Name Change.

TRANSACTION CODE —TC which caused the Name Change.

TRANSACTION CYCLE

TRANSACTION DATE

TRANSACTION DLN

TAX PERIOD OF NAME LINE

NAME LINE

SPOUSE'S SSN

TC 148 HOLD INDICATOR

TRANSACTION CODE—See Doc. 6209 Filing Requirement Codes for values and meanings.

TRANSACTION REVERSAL INDICATOR—
Blank—Not reversed
R—Reversed

TRANSACTION DATE MMDDYYYY Format

TRANSACTION CYCLE—Cycle the transaction posted to the Master File.

DOCUMENT LOCATOR NUMBER

DISASTER VICTIM CODE

FEMA CONTROL NUMBER

MFT (related to TC 58X transaction)

TAX PERIOD—(related to TC 58X transaction)

ESTATE SSN—(related to TC 58X transaction)

CROSS REFERENCE TIN

SERVICE CENTER CODE—Code of Service Center who input TC 130.

UPDATED LOCATION CODE—Displayed with transaction codes 000, 012, 013, 014, 015, 016, 018, 150 (long entity).

45R YEAR1—The first year the small employer health insurance credit is taken.

45R YEAR2—The second year the small employer health insurance credit is taken.

ESTABLISHMENT YEAR MONTH- In YYYYMM format.

DEFINER CODES

EFFECTIVE YEAR—Displayed with TC 023 or 024.

EFFECTIVE DATE—of TC 090, 091 (1120FR). In MMDDYYYY format.

FISCAL YEAR MONTH—This is the tax year ending month elected by the taxpayer (TC 090/094).

FOREIGN SALES CORPORATION ELECTION CODE

SMALL FOREIGN SALE CORPORATION ELECTION INDICATOR

NO MERGE REASON CODE—TC 006 only. Values 01 to 10 are Tax Module No-Merge Reason Codes. Values 22 to 33 are Entity No-Merge Reason Codes.

01 = 400

05 = 940

09 = CONS

24 = EO GROUP EX

RECEIVER EMPLOYEE NUMBER

TERMINAL OPERATOR EMPLOYEE NUMBER

REQUEST DATE—Transcript request input date in MMDDYYYY format

REQUEST TYPE

Complete

MFT (BMF and IMF Only)

Entity

Transaction Code

Transaction Amount

Transaction Date

Open Balance

Debit Balance

Credit Balance

Specific Plan or Tax Module

All BMF Tax Modules for One Year.

Plan Names and Plan Data from one EPMF account

Debtor Master File Obligor List for one IMF account

Document Locator Number for all non-low-level tax modules that have a transaction with the DLN matching the input DLN.

NUMIDENT Transcript returned in approximately three days. This information will be obtained from the Social Security Administration (SSA).

MFT (present for Request Type "M" or Specific only).

TAX PERIOD/PLAN NUMBER—Can contain Tax Period, Plan Number, or Plan Number and Tax Period (present for Specific requests only). Can also be all zeros for specific request for MFT 01 only.

SPOUSE SSN SEARCH INDICATOR-S—Searched the input TIN on the Spouse's SSN File to find a primary SSN for searching the Master File.

TRANSACTION CODE/AMOUNT/DATE—Depending on the Request Type this field will carry a transaction cod (TCnnn) the transaction amount (with commas and decimal point) or the transaction date (MMDDYYYY).

REQUEST TIME—In format HH:MM, this field shows when the requestor input the request. This will provide aid in resolving whether request was made before or after the cutoff time (generally 4 P.M. Eastern time) for a day's requests.

REQUEST SOURCE AND REQUEST SUB SOURCE—Indicates which system generated this MFTRA request.

RECEIVER NAME/REMARKS

PROCESSED ON JULIAN DATE-Format NNN. This is the JULIAN date when Master File began processing this request. This will prove helpful in distinguishing between multiple requests on the same account which were processed over a several day period.

DUE TO RESEQUENCING Literal—Will appear only when this request is satisfied due to re-sequence processing by the Master Files. Example: If there is no match to the account originally requested, but there is a TIN Change situation, the first request (an advice record) will be returned without this message, but this message will appear when the request is satisfied the next night at NCC using the TIN obtained from the TIN Change file. This message will prove helpful in distinguishing between requests that were immediately satisfied as opposed to those that were re-sequenced.

RESEARCH CONTROL MESSAGES—can be a variable number of the following messages:
ACCOUNT FOUND ON DMF—The Debtor Master File was searched and at least one Debtor Obligation was found.
ACCOUNT NOT ON DMF—The Debtor Master File was searched but no account matches the SSN entered.
ACCOUNT FOUND ON SSA FILE—The Social Security Administration File was searched and at least one Numident record was found.
ACCOUNT NOT ON SSA FILE—The Social Security Administration File was searched but no account matches the SSN entered.
SP SSN NOT ON SP SSN FILE—Input SSN not on Spouse's SSN File.
NO TIN ON TIN CHG FILE—TIN was not found on the Master File or on the MF TIN Change File Cross Reference File.
INPUT SP SSN-nnn-nn-nnnn—A search of the Spouse's SSN File revealed a primary SSN, this message records the input SSN that was used to obtain the primary TIN.
PRIM ON SP SSN-nnn-nn-nnnn—Spouse's SSN Indicator was input and the search of the Spouse's SSN File revealed this Primary SSN. Input ACTRA with this Primary SSN to display account data.
OLD INPUT TIN-vvvvvvvvvvvv (v=TIN)—This account is under a new TIN which was found on the TIN Change Cross Reference File. The TIN in this message was the input TIN.

NEW TIN FR TIN CHG FILE-vvvvvvvvvvvv (v=TIN)—A new TIN was found on the TIN Change Cross Reference File and this is that TIN. Input ACTRA with this new TIN to display account data. ACTRA data will be available the second day after the request day.
MF NOT SEARCHED—This message should normally only appear if (1) the MFTRA request indicated a Spouse SSN File search, (2) the SSN was of found on the Spouse SSN File and so was forwarded straight to the TIN Change Cross-reference File (bypassing the MF) (3) the TIN was not found on the TIN Change Cross-reference File—therefore the input TIN was not searched for on the MF. (If a search of the MF is desired, input another request without the Spouse SSN Indicator). It will therefore appear along with the messages "SPSSN NOT ON SPSSN FILE" and "NO TIN ON TIN CHGE FILE".
ENTITY NOT ON ACTIVE—Master File was searched and no account was found. This message always refers only to the TIN that was originally requested. If the message "OLD INPUT TIN" (see above) precedes this message, then the TIN to the right of the " OLD INPUT TIN" is the entity that is not on the Active Master File.
ACCOUNT DATA DELAYED—Master File was searched, account data was found and will be received in 1 or 2 days. This delay is caused when tax module data is on less active (lower) levels of the MF.
REQUEST RESEQUENCED AT MF—An operational problem has occurred at ECC-MTB which prevented extract of requested data. Request will a automatically re-sequenced by ECC-MTB processing for the next night's extract.

ENTITY FOUND ON ACTIVE MF—Request Type "E" (Entity) was input and the entity was found.
ENTITY FOUND ON DROPPED MASTER FILE
(Note: This message only appears on HARDCOPY transcripts and is included in this LEM only because some employees do not have access to IRM 21.2.4, Transcripts in IRM 21.2) For every BMF and IMF Entity Request (Type "E"), there is an automatic attempt at ECC-MTB to locate an account with the same TIN on the Dropped Master File. If there is no match-up on the DROPPED MASTER FILE, no special message is returned to IDRS. If there is a match-up, a hardcopy transcript is returned with this message and a YEAR REMOVED field, so that user can initiate a MICROFILM request (via ESTAB "M"), if desired. The DROPPED MASTER FILE contains a minimal amount of information about accounts which have aged off the Active Master Files and Lower Level Files. The most valuable item of information is a list of those tax modules for that TIN which have gone to RETENTION. A limitation of the DROPPED MASTER FILE is that it extends back only as far as those accounts which have been dropped since January 1984.

ENTITY FOUND ON DELETED MASTER FILE—
(Note: This message only appears on HARDCOPY transcripts and is included in this IRM only because employees do not have access to IRM 21.2.4, Transcripts, in IRM 21.2.) Similarly, for every BMF and IMF Entity Request (Type "E"), there is an automatic attempt at NCC to locate an account with the same TIN on the Deleted Master File. If there is no match-up on the DELETED MASTER FILE , no special message is returned to IDRS. If there is a match-up, a hardcopy transcript is returned with this message, so that user can initiate a MICROFILM request (via ESTAB "M"), if desired. The DELETED MASTER FILE can be a valuable source of information about Account Merge situations. The DELETED MASTER FILE transcript contains much the same information as appears on Entity Requests against Active accounts, including Entity posted Transactions
(Example: TC 020). A valuable item of information is a list of those tax modules for that TIN which have gone to RETENTION. A limitation of the DELETED MASTER FILE is that it extends back only as far as those accounts that have been deleted since January 1984.
ENTITY ONLY FOUND ON ACTIVE MF—Request Type "C" (Complete) was input and only an entity was found on the MF.

ENTITY AND TAX MODULE DATA FOUND ON MF—Request Type " C" (Complete) was input for a non-EPMF account and entity and tax module data was found.
ENTITY AND PLAN DATA ONLY FOUND ON MF —Request Type "C" was input for an EPMF account and no tax module(s) was found.
ENTITY AND PLAN DATA FOUND ON MF—A request for a specific EPMF tax module did not find a tax module but did find entity and plan data.
ENTITY PLAN AND TAX MODULE FOUND ON MF——Request Type "C" (Complete) was input for EPMF and the account has entity, plan, and tax module data.
REQUESTED TAX MODULE FOUND ON MF—The specific tax module that was requested was found on the MF.

TAX MODULE(S) FOUND FOR MFT—Request Type " M" (MFT) was input and tax modules were found for the input MFT.
OPEN BAL TAX MODULE(S) FOUND ON MF—Request Type "B" (Open Balance) was input and open balance tax modules were found.
CREDIT BAL TAX MODULE(S) FOUND ON MF—Request Type "-" (Credit Balance) was input and credit balance tax modules were found.
DEBIT BAL TAX MODULE(S) FOUND ON MF—Request Type "+" (Debit Balance) was input and debit balance tax modules were found.
TAX MODULE(S) FOUND FOR TC—Request Type "T" (Transaction Code) was input and the account has a tax module(s) containing the input TC.
TAX MODULE(S) FOUND FOR TC AMOUNT—Request Type "A" (Transaction Amount) was input and the account has a tax module(s) containing the input transaction amount.
TAX MODULE(S) FOUND FOR TC DATA—Request Type "D" (Transaction Date) was input and the account has a tax module(s) containing the input transaction date.
TAX MODULE(S) FOUND FOR DLN—Request Type "#" (Document Locator Number) was input and tax modules for the matching DLN were found.
REQUESTED TAX MODULE NOT ON MF—The requested specific tax module, plan data or quarterly modules for the input year are not on the MF.
NO TAX MODULE FOR MFT—Request Type "M" (MFT) was input and there were no tax modules on the MF account for the input MFT.
NO OPEN BAL TAX MODULE—Request Type " B" (Open Balance) was input but no open balance modules are present on the MF account.
NO CREDIT BALE TAX MODULE—Request Type "-" (Credit Balance) was input but no credit balance modules are present on the MF account.
NO DEBIT BAL TAX MODULE—Request Type "+" (Debit Balance) was input but no debit balance modules are present on the MF account.
NO TAX MODULE WITH TC—Request Type " T" (Transcription Code was input but there were no tax modules containing the TC input.

NO TAX MODULE WITH TC AMOUNT—Request Type "A " (Transaction Amount) was input but there were no tax modules containing the transaction amount input.
NO TAX MODULE WITH TC DATE —Request Type "D" (Transaction Date) was input but there were no tax modules containing the transaction date input.
NO TAX MODULE WITH DLN—Request Type " #" (Document Locator Number) was input but there were no tax modules containing the DLN input.
MERGE IN PROCESS TO THIS TIN REQUEST WILL BE AUTOMATICALLY SATISFIED WHEN MERGE COMPLETE IT IS NOT NECESSARY TO REQUEST AGAIN—An account merge is taking place at the MF. Do not input another request for this TIN. The request will be automatically generated when merge is complete and returned in HARDCOPY format. It could take up to 3 weeks to receive your transcript.

MERGE IN PROCESS FROM THIS TIN REQUEST WILL BE AUTOMATICALLY SATISFIED WHEN MERGE COMPLETE IT IS NOT NECESSARY TO REQUEST AGAIN—An account merge is taking place at the MF. Do not input another request for this tin. The request will be automatically generated when merge is complete and returned in HARDCOPY format. It could take up to 3 weeks to receive your transcript.
NEW TIN FROM TIN CHANGE FILE nnnnnnnnn REQUEST FOR NEW TIN AUTOMATICALLY GENERATED—The account merge has completed at the MF. Transcript for new TIN will be received with the following day's transcripts.
REQUEST FOR INV SEGMENT TIN IS AUTOMATIC—Whenever no entity for this TIN is found on the IMF, IRAF, or BMF when a Valid segment SSN is requested, there will be an attempt to extract the same data from the Invalid Segment using the same SSN, on the following day. Requester does not need to re-input request using Invalid Segment SSN. This special processing does not apply to requests directed toward the Spouse SSN file. Also note that the automatic search toward the Invalid Segment SSN is not performed once any data in any form (even if only entity information) is returned from the request directed toward the Valid Segment SSN.

DATA IS EXTRACTED TO HARDCOPY FROM THE DROPPED MF – (Note: This message appears on HARD COPY transcripts only if the Dropped Deleted Indicator “1” and Request Type “E” with Output Type “D”.)
DROPPED ENTITY DATA IS AVAILABLE USE MFTRA REQUEST-TYPE -E- HARDCOPY - (Note: This message appears on HARD COPY transcripts only if the Dropped Deleted Indicator “1” and Request Type is not “E” with Output Type “D”.)
DROPPED ENTITY DATA IS AVAILABLE USE MFTRA REQUEST-TYPE -E- HARDCOPY - (Note: This message appears on HARD COPY transcripts only if the Dropped Deleted Indicator “1” and Request Type is not “E” with Output Type “I”.)
DATA IS EXTRACTED TO HARDCOPY FROM THE DELETED MF – (Note: This message appears on HARD COPY transcripts only if the Dropped Deleted Indicator “2” and Request Type “E” with Output Type “D”.)
DELETED ENTITY DATA IS AVAILABLE USE MFTRA REQUEST-TYPE -E- HARDCOPY - (Note: This message appears on HARD COPY transcripts only if the Dropped Deleted Indicator “2” and Request Type is not “E” with Output Type “D”.)
DELETED ENTITY DATA IS AVAILABLE USE MFTRA REQUEST-TYPE -E- HARDCOPY - (Note: This message appears on HARD COPY transcripts only if the Dropped Deleted Indicator “2” and Request Type is not “E” with Output Type “I”.)
DATA IS EXTRACTED TO HARDCOPY FROM THE DROPPED AND DELETED MF – (Note: This message appears on HARD COPY transcripts only if the Dropped Deleted Indicator “3” and Request Type “E” with Output Type “D”.)
DROPPED+DELETED ENTITY DATA AVAILABLE USE MFTRA REQUEST-TYPE -E- HARDCOPY - (Note: This message appears on HARD COPY transcripts only if the Dropped Deleted Indicator “3” and Request Type is not “E” with Output Type “D”.)
DROPPED+DELETED ENTITY DATA AVAILABLE USE MFTRA REQUEST-TYPE -E- HARDCOPY - (Note: This message appears on HARD COPY transcripts only if the Dropped Deleted Indicator “3” and Request Type is not “E” with Output Type “I”.)
15 – 21 DOCUMENT REQUEST CODE (will appear if CC ESTAB was input without a DLN and no DLN found at the MF).

PARTIAL DLN

REQUEST CODE

FORM NUMBER

NAME CONTROL. If MF data was found this is the MF Name Control, otherwise this is the name control input with CC ESTAB.

FILING STATUS INDICATOR (FS)—Indicates the taxpayers' marital status which applies to this particular tax module. IMF only. Values are 0–9.
OR
IRA SPOUSE INDICATOR—(SI) IMF MFT-29 only
Values are:
0 = No IRA
1 = Primary spouse has IRA
2 = Secondary spouse has IRA
3 = Both have IRA
4 = IRA Notice issued
5 = IRA Notice issued to primary
6 = IRA Notice issued to secondary
7 = IRA Notice issued to both

Trust Fund Recovery Indicator

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

LIEN INDICATOR
blank = No lien data
4 =Lien data on MF only.

CONTROL DLN

CAF INDICATOR —If value is significant, indicates an authorized representative for this tax period. For further information input Command Code CFINQ

LEFT HAND FREEZE CODE

RIGHT HAND FREEZE CODE

TDA MODULE COLLECTION POTENTIAL YIELD SCORE

MFT Code

Plan Number if MFT is 46. Report Number if MFT is 76.

TDI MODULE COLLECTION POTENTIAL YIELD SCORE

INTEREST TOLERANCE CODE

MATH ERROR INCREASING TAX INDICATOR

HISTORICAL ULC—The ULC the return was filed in

RESOURCES AND WORKLOAD MANAGEMENT QUEUE INDICATOR (TIF ONLY)
Account in the Queue (TIF Transcripts only)
1—TDA Account is in the Queue
2—TDI Account is in the Queue
3—Both TDA and TDI account are in the Queue

NOTICE COUNT

BACKUP WITHHOLDING INDICATOR

MASTER FILE MODULE BALANCE

C CORP IND if applicable.

TWO PERCENT INTEREST DT if applicable.

GENERAL AGREEMENT ON TARIFF & TRADE
0=TAX MODULE NOT SUBJECT TO GATT CREDIT INTEREST REDUCTION
1=TAX MODULE IS SUBJECT TO GATT CREDIT INTEREST REDUCTION
Note: This field became significant in January 1997.

ACCRUED INTEREST AMOUNT

MASTER FILE "COMPUTE TO" DATE —The date to which the accrued interest amount has been computed, unless the interest amount is under tolerance.

CSED DT

ACCRUED PENALTY AMOUNT

MASTER FILE "COMPUTE TO" DATE—The date to which the accrued penalty amount has been computed.

REFUND STATUTE EXPIRATION DATE

TERRORIST ATTACK CODE - Defines the type of penalty and/or interest relief a taxpayer may receive based on being the victim of a terrorist attack. Values:
00 - Not impacted.
01 – TC 971 AC 87 posted with FEMA number 1391 or 3168 (penalty & interest relief) – taxpayer in one of the 6 counties.
02 – TC 971 AC 87 posted with FEMA number 3169 (penalty & interest relief) or 9999 (penalty relief only) – taxpayer in one of the other NY/NJ counties.
04 – TC 971 AC 86 posted with FEMA number 1391, 3168 or 3169 (penalty & interest relief) – taxpayer who self-identified.

BFS LEVY CODE

INSTALL AGREE FTD CODE

MEF BALANCE DUE INDICATOR - Identifies the tax module as having a posted unpaid MEF balance due return.
0-NA
1-MEF balance due return posted on the tax module.

ACCOUNTS RECEIVABLE DOLLAR INVENTORY CODE
0—Credit balance, zero balance or debit balance smaller than $25,000.
1—Debit balance of $25,000.00 to $99,999.99
2—Debit balance of $100,000.00 to $999,999.99
3—Debit balance of $1,000,000.00 to $49,999,999.99
4—Debit balance of $50,000,000.00 or greater

ASSESSMENT STATUTE EXPIRATION DATE

TWO PERCENT DATE TURNED OFF INDICATOR
blank = Not significant
1 = TWO-PERCENT-INTEREST-DT has been set back to zeroes via an adjustment. (See TWO-PERCENT-INTEREST-DT, Item 34 above.)

SFR/6020B-LITERAL — For IMF, indicates that it is a return prepared under IRS Substitute for Return Program. For BMF, indicates that it is a return prepared under IRS 6020B Program.

TRANSACTION CODE

TRANSACTION DATE— Format is "MMDDYYYY". For TC 150s, except for EPMF, this will be the 23C date and the return transaction date will be with TC806 or 610. For EPMF TC 150 this date will be the return transaction date and no TC610 or 806 will be present.

TRANSACTION AMOUNT — Hyphen (-) in Position 32 indicates a credit amount. If remittance amount and or credit amount is present, TC 610/or 806 will be generated. If no TC 610 or 806 amounts present, TC 610 will be generated for a zero amount.

SETTLEMENT INDICATOR — "S" if present for TC 150 or TC666 (IMF only).

MONTHS DELINQUENT CODE — Represents the number of months delinquent used in the computation of the delinquency penalty.

MATH ERROR CODE NON COMPUTE INDICATOR - indicates that one or more math errors exist or that a non-compute code 1 return was filed non-timely. Values are:
E - Math Error
* - Multiple Math Errors
1 - non-compute code 2 return filed non-timely
2 - OIO Return
4 - IRS prepared or reviewed return with type A math error code that was timely filed and resulted in an increase in tax and interest less than $5.
6 - Combination of 2 and 4.

ESTIMATED TAX DISCREPANCY — "$" indicates total ES payments disagree with amount claimed on return.

TRANSACTION CYCLE— Cycle in which transaction posted.

RETURN CONDITION CODE

MATH ERROR CODE

DOCUMENT LOCATOR NUMBER

TRANSACTION INFORMATION CODE

CODE CONDITION

Amended (G Code) Return

Indicates DLN (location of Administrative file.)

Selected for Discriminant Function—Regular.

Selected for Discriminant Function—Special.

Final Return

FTD (Federal Tax Deposit) Credit computer transferred from a prior module.

Consolidated FTD (TC 650) will consist of the number of payments consolidated.

Final Return

Amended Return

Rejected Forms 7004/2758

FTD (TC 650) credit computer transferred to a subsequent module.

Return re-filed under DLN indicated.

Treasury — U.S. DLN (Doc. Code 97)

Form 7004, changed Entity Fiscal Month.

Form 7004, 990C filed.

Form 7004, 990T Resident Corp.

Form 7004, 990T Non-resident Corp.

Form 7004, 1120F, Non-resident Corporations.

1120F Resident Corporations.

CORRESPONDENCE RECEIVED DATE — If value is all 9's, this indicates that a Return was received timely but was considered to be Incomplete (Unable to process) by the IRS. When the Taxpayer does not respond timely to the IRS request for the missing information, the IRS sets the value to all 9's, which indicates to processing that Taxpayer is NOT to receive credit interest.

SECURED RETURN CODE — Used to identify the source through which a delinquent return was filed. Valid Range 101–848.

RETURN RECEIVED DATE

TAX PER TAXPAYER AMOUNT (on all returns but NMF)

PREPARE INDICATOR

SCHEDULE F, C INDICATOR - Indicates the presence of schedule F and C.
1 - C but no F
2 - F but no C
3 - C dominant
4 - F dominant

ADJUSTED GROSS INCOME

FOREIGN SOURCE OF INCOME. If set, value is "1".

FARMER/FISHERMAN INDICATOR
If "1", indicates that latest return filed was from a Farmer or Fisherman.
If "2", indicates that prior year return filed was from a Farmer or Fisherman.
If " 3", indicates that both latest return and prior year return filed were from a Farmer or Fisherman.

MF-P CODE — Indicates whether a non-penalty Form 2210 was submitted with the return.
If "1", "P" Code return posted.
If "3", computer-generated "P" Code return posted (income level was under tolerance).
If either "1" or "3", the "P" Code restricts the IRS from generating estimated tax penalty.

CROSS REFERENCE TIN

ADVANCED EARNED INCOME CREDIT

NORTH AMERICAN INDUSTRY CLASSIFICATION SYSTEM (NAICS) CODE - NAICS CD identifies the nature of a business. These codes are listed in IRM 1(13)(7).

NUMBER OF EXEMPTIONS — Reflects number of individuals only. Does NOT reflect exemptions for "BLIND" or "OVER 65".

RESIDENTIAL ENERGY CREDIT

LIFETIME TAX EXCLUSION INDICATOR —
blank = No LTEX claim
1 = Taxpayer has validly exercise his/her once in a lifetime exclusion for the sale or transfer of a residence.
2 = Ambiguous or erroneous LTEX Claim.
3 = Valid LTEX claim involving former spouse owner.
4 = Duplicate LTEX Claim.
5 = LTEX Claim exceeds maximum allowable amount.
6 = IRA Notice issued to secondary
7 = IRA Notice issued to both

LIFETIME EXCLUSION YEAR

TAXABLE INCOME

PENALTY SUPPRESS INDICATOR — These codes are extracted by the Master File. If the Delinquency Return Switch on the Master File is "on", the first position will be set to a "1". If the Late Payment Switch is "on", the second position will be set to "2". If the Adjustment Start Switch is "on", the third position will be set to a "3". If the "P" Code Switch is "on", the fourth position will be set to a "4". Any or all of the Penalty Suppress Conditions may be zeros.

SELF EMPLOYMENT TAX AMOUNT

TOTAL WAGES AMOUNT

MINIMUM DELINQUENCY PENALTY CODE
blank = Not Set
1 = Means that taxpayer does not qualify for regular delinquency penalty computation, but does qualify for MDP computation and a MDP amount was assessed. Can be set back to non-significance by input of TC 160 or TC 161.

TOTAL INCOME TAX

ESTIMATED TAX BASE AMOUNT

PRIOR YEAR BASE AMOUNT

SHORT YEAR CODE

ESTIMATED TAX FORGIVENESS PERCENTAGE

USVI IND

SELF EMPLOYMENT INCOME PRIMARY

SELF EMPLOYMENT INCOME SECONDARY

ACCOUNT TYPE — "S" for saving, "C" for checking.

ELECTRONIC FUNDS TRANSFER INDICATOR —
0 No EFT (for non-ELF filers), or an ELF and the refund has been completed using EFT.
1 EFT number failed input processing validity checks.
2 EFT denied for this module.
3 EFT denied because actual refund differs from taxpayer amount.
4 EFT refused by financial institution.
5 EFT denied because the credit is frozen by an account or module freeze.
6 EFT refund after settlement cycle.
9 EFT return not requesting a direct deposit.

F8615 INDICATOR — If value is "1", indicates that taxpayer filed Form 8615, indicating filing as a "MINOR".

UNAPPLIED CREDIT ELECT AMOUNT

ESTIMATED TAX PAYMENT CLAIMED AMOUNT

HIGH INCOME INDICATOR
1 - High income processing for Estimated Tax Penalty.
2 or blank - Normal processing for Estimated Penalty.
4 - High Income 9412 and Subsequent

DIRECT DEPOSIT REJECT REASON CODE

PRIMARY UNREPORTED TIP INCOME

SECONDARY UNREPORTED TIP INCOME

PRIMARY MEDICARE INCOME

SECONDARY MEDICARE INCOME

PRIMARY MEDICARE TIP INCOME

SECONDARY MEDICARE TIP INCOME

SSA ADDITIONAL MEDICARE TAX AMOUNT - is the amount of additional medicare tax on wages plus the amount of the additional medicare tax on self-employment income.

RAILROAD RETIREMENT BOARD ADDITIONAL MEDICARE TAX AMOUNT - is the amount of additional medicare tax on railroad retirement board compensation.

ADVANCE PREMIUM TAX CREDIT AMOUNT - is the Advance Premium Tax Credit amount.

PREMIUM TAX CREDIT AMOUNT - is the Premium Tax Credit amount.

PREMIUM TAX CREDIT LIABILITY AMOUNT - is the amount of overpaid Advance Premium Tax Credit amount after limitation has been applied.

PREMIUM TAX CREDIT LIMITATION AMOUNT - is the amount of the Excess Advance Premium Tax Credit that does not need to be repaid by the taxpayer.

PREMIUM TAX CREDIT EXPOSURE AMOUNT

COVERAGE -INDICATOR - Indicates whether the taxpayer had health insurance coverage for the year.

SMALL EMPLOYER HEALTH INSURANCE CREDIT AMOUNT - Starting Jan., 2010, a tax credit is available for both small For-Profit Businesses and Not-For-Profit Organizations that provide their employees with health insurance.

PRIMARY EIN — the EIN associated with Schedule H for the primary taxpayer.

SECONDARY EIN — the EIN associated with Schedule H for the secondary taxpayer.

PRIMARY TAX FICA WAGES PAID AMOUNT

SECONDARY TAX FICA WAGES PAID AMOUNT

PRIMARY TOTAL MEDICARE WAGES AMOUNT

SECONDARY TOTAL MEDICARE WAGES AMOUNT

PRIMARY FEDERAL INCOME TAX WITHHELD AMOUNT

SECONDARY FEDERAL INCOME TAX WITHHELD AMOUNT

PRIMARY TOTAL FICA TAX AMOUNT

SECONDARY TOTAL FICA TAX AMOUNT

PRIMARY COMBINED FICA MEDICARE TAX AMOUNT

SECONDARY COMBINED FICA MEDICARE TAX AMOUNT

PRIMARY MEDICARE TAX AMOUNT

SECONDARY MEDICARE TAX AMOUNT

PRIMARY FUTA TAXABLE WAGES AMOUNT

SECONDARY FUTA TAXABLE WAGES AMOUNT

PRIMARY FUTA TOTAL TAX AMOUNT

SECONDARY FUTA TOTAL TAX AMOUNT

PRIMARY ADDITIONAL MEDICARE TAX AMOUNT - is the taxes generated from wages subject to additional Medicare tax for Schedule H for the primary taxpayer.

SECONDARY ADDITIONAL MEDICARE TAX AMOUNT - is the taxes generated from wages subject to additional Medicare tax for Schedule H for the secondary taxpayer.

PRIMARY SECONDARY CD — determines whether the Credit Reduction Group is for the primary or secondary taxpayer for Schedule H. This field may occur up to 10 times.
Values are:
P = Primary
S = Secondary

STATE CODE - the two digit alphabetic abbreviation for up to 5 state codes for the primary taxpayer and up to 5 state codes for the secondary taxpayer.

ALL ARRANGEMENT PAID AMOUNT

EXCESS CONTRIBUTION AMOUNT

INSUFFICIENT DISTRIBUTION TAX AMOUNT

EXCESS REGULAR DISTRIBUTION TAX AMOUNT

EXCESS LUMP SUM DISTRIBUTION TAX AMOUNT

SCHEDULE INDICATOR CODE (Form 941 & Form 945 only)
0 or blank =There is a Schedule of Liabilities present on the return.
1 = No Schedule of Liabilities is present on the return.
2 = Deposits were made using the 95% rule.
3 = Schedule A is attached and it denotes that backup withholding is applicable.
4 = Payroll is high enough to require the business to deposit its FTD payments in a bank within 3 banking days. However, this is the first occasion when this business was required to make this quick deposit.
7 = Average amount is $100,000 or more.
Note: On all Form 941 returns filed before 1989, there was no distinction made by IRS between values "2" and "4". If the taxpayer responded positively on the Form 941 to either condition, both were recorded by the IRS as a value "2". Therefore, a value "2" on any Form 941 return posted before 1989 could mean either of the meanings listed above for "2" and "4". The possibility of the value "4" first begins with 1989 return postings.

THREE DAY INDICATOR (Form 941 only)
0 or blank = The Three Banking Day Deposit Requirement was never met during the quarter.
1 = The Business Master File analysis at ECC-MTB determined that the taxpayer met the Three Banking Day Deposit Requirement at least once during the quarter.

FTD CREDIT CLAIMED AMOUNT

FTD Penalty Code

TOTAL COMPENSATION AMOUNT

TAXABLE FICA WAGES PAID AMOUNT (FI) (Form 941, 942, 943, or 944 only)

TAXABLE TIPS REPORTED AMOUNT (FITP) (Form 941 or 944 only)

ADJUSTED INCOME TAX WITHHELD

ADJUSTED FICA TAX WITHHELD AMOUNT

ADJUSTMENT TO FICA (Form 941 and Form 943 only)

BACK-UP WITHHOLDING AMOUNT — (Form 941 and Form 945)
This is an aggregate sum of monies withheld by a financial institution for taxpayers who have had a record of non-compliance in regards to reporting their interest and/or dividends. For each non-compliant taxpayer, 20% of the interest and/or dividends is withheld.

TOTAL MEDICARE WAGE AMOUNT (Form 3520 AND Form 943 ONLY)

ADJUSTMENT TO WITHHOLDING (Form 941 only)

MEDICARE TAX GENERATED AMOUNT (Form 3520 AND Form 943 ONLY)

TIPS DEEMED WAGES (Form 941 only)

HOSPITAL INSURANCE BENEFITS DEEMED WAGES (Form 941 only)

CURRENT YEAR ADJUSTMENT AMOUNT - Is the total adjustments to reported FICA and medicare taxes for the current year. (Form 944 only)

PRIOR YEAR ADJUSTMENT AMOUNT - Is the adjustment to a prior year income tax withholdings to correct an administrative error. (Form 944 only)

COBRA RECIPIENT COUNT Is the number of recipients receiving COBRA premium assistance payments. (Form 941and MFT 1 or 14 only or Form 943 and MFT 11)

COBRA PRM ASST PYMT - COBRA Premium Assistance Payment. Is the amount that the taxpayer claimed they paid in COBRA payments. (Form 941and MFT 1 or 14 only or Form 943 and MFT 11)

TOTAL INCOME TAX WITHHELD WAGES TIPS AMOUNT - Is the amount of Federal Income Tax Withheld from all employees in the quarter reported and shown on line 3. (Form 941)

TOTAL SOCIAL SECURITY MEDICARE TAX AMOUNT - Is the total amount of Social Security and Medicare tax withheld by an enterprise for all employees during a specific period of time.

TOT PYMT TXPYR AMT - Total Payment Taxpayer Amount. Is the total of all Federal Tax Deposits plus COBRA payments. (Form 941and MFT 1 or 14 only or Form 943 and MFT 11)

TOT PYMT COMP AMT - Total Payment Computer Amount. Is the total of all Federal Tax Deposits plus COBRA payments as calculated by computer. (Form 941and MFT 1 or 14 only or Form 943 and MFT 11)

IRC 3121Q AMOUNT - Additional FICA taxes paid for unreported tips (via Notice and Demand.) ( Form 941 or Form 944)

EMPLOYEES FIRST PAID EXEMPT WAGES NUMBER - The total number of employees paid exempt wages for the first time. ( Form 941 or Form 944)

EMPLOYEES PAID EXEMPT WAGES NUMBER - The total number of employees paid exempt wages. ( Form 941 or Form 944)

EXEMPT WAGES PAID AMOUNT ( Form 941 or Form 944)

CURRENT QUARTER TAX HOLIDAY CREDIT AMOUNT - Employer's portion of FICA on qualified exempt wages. ( Form 941 or Form 944)

CURRENT QUARTER TAX HOLIDAY CREDIT COMPUTER AMOUNT - Computer calculated amount of Tax Holiday Credit. ( Form 941 or Form 944)

TOTAL TAXES BEFORE ADJUSTMENT AMOUNT ( Form 941 or Form 944)

MARCH EMPLOYEES PAID EXEMPT WAGES NUMBER ( Form 941 or Form 944)

MARCH EXEMPT WAGES PAID -AMOUNT ( Form 941 or Form 944)

MARCH TAX HOLIDAY REFUND CREDIT AMOUNT ( Form 941 or Form 944)

MARCH TAX HOLIDAY REFUND CREDIT COMPUTER AMOUNT ( Form 941)

ADDITIONAL MEDICAL WAGE AMOUNT - Amount of additional Medicare tax on employee wages that exceeds $200,000 per year. (Form 941 or Form 943)

FORM 8974 RESEARCH CREDIT AMOUNT - A business credit for increasing research activities entered on Form 8974 and filed quarterly with Form 941 or Form 943.

SCHEDULE R CODE - Values/Meanings: Blank = not significant, R = Schedule R filed with Form 941 or Form 943.

PERIODIC LIABILITY AMOUNT —
This data is taken directly from the Form 941 or Form 945. On any Form 941 prior to 1993, it will occur either one time with a zero money amount or 24 times. For 1993 and later Form 941 tax modules, it will occur one time with a zero money amount, and the periodic liability amounts will be reflected on the variable data from the TC 970. See Exhibit 2.3.32-13. For 1993 and later Form 945 tax modules, thus may occur up to 12 times. In any case, zero amounts are displayed as they occur.

PERIODIC LIABILITY LITERAL (Form 941 only)
If there are 24 Periodic Liability Amounts for tax modules prior to 1993, each of them is identified by the range of letters A through X, in that order.

BASE-PERIOD-CD — For 1993 and later tax modules.

STATE-CD — For 1993 and later tax modules.

FTD CREDIT CLAIMED AMOUNT

TAXABLE WAGES AMOUNT

1ST QUARTER LIABILITY AMOUNT (Form 940 only)

2nd QUARTER LIABILITY AMOUNT (Form 940 only)

3rd QUARTER LIABILITY AMOUNT (Form 940 only)

4th QUARTER LIABILITY AMOUNT (Form 940 only)

EMPLOYER TAX COMP COMPUTER AMOUNT

EMPLOYER TAX SICK COMPUTER AMOUNT

TOTAL CREDIT REDUCTION AMOUNT — Sum of credit Reduction Amounts below.

STATE CODE — May occur up to 53 times.

CREDIT REDUCTION AMOUNT — May occur up to 53 times.

ADJUSTED TOTAL RAILROAD RETIREMENT TAX AMOUNT (Form CT–1 only)

FTD CREDIT CLAIMED AMOUNT

PRIOR YEAR NET INCOME LIMIT

SPECIAL ABSTRACT AMOUNT

MEDICAL DEVICE SALES PRICE

SPECIFIED HEALTH INSURANCE POLICIES TAX AMOUNT

SPECIFIED HEALTH INSURANCE POLICIES LIVES COVERED

APPLICABLE SELF-INSURED HEALTH PLANS TAX AMOUNT

APPLICABLE SELF-INSURED HEALTH PLANS LIVES COVERED

ABSTRACT NUMBER

GROSS ESTATE AMOUNT INDICATOR. Values are:
1 - Amount less than 60,000
2 - Amount from 60,000 to 100,000
3 - Amount from 100,000 to 150,000
4 - Amount from 150,000 to 200,000
5 - Amount from 200,000 to 300,000
6 - Amount from 300,000 to 500,000
7 - Amount from 500,000 to 1,000,000
8 - Amount from 1,000,000 to 5,000,000
9 - Amount from 5,000,000 or more

SPECIAL VALUATION CODE —
0 = Lien
1 = 2032 Elected
2 = Special Lien Only
4 = Bond
8 = Collateral

PAYMENT INDICATOR
1 = Installment

ESTATE TAX AMOUNT

GENERATION SKIPPING TRANSFER TAX AMOUNT

SECTION 4981A TAX AMOUNT

TOTAL GIFTS CURRENT PERIOD

TAXABLE GIFTS PRIOR PERIOD

TAXABLE GIFTS CURRENT PERIOD

GIFT TAX

GENERATION SKIPPING TRANSFER

NATURE OF CHANGE INDICATOR

START DAY — MMDDYYYY FORMAT

IRS NUMBER — Class of tax on Form 11

TOTAL NUMBER OF LOCATIONS

NATURE OF CHANGE INDICATOR

START DAY

NUMBER OF LOCATIONS

NATURE OF CHANGE INDICATOR

ABSTRACT NUMBER

FOREIGN BANK ACCOUNT INDICATOR — If significant, taxpayer indicated positive response to question about FOREIGN BANK ACCOUNT .

NUMBER OF PARTNERS

NAICS CODE (North American Industry Classification Systems Code)

NOTICE ISSUANCE REASON CODE —
Provides specific reason for C-162 notice issuance:

32 = Late Filing
33 = Missing Schedules K-1
34 = Missing Balance Sheet (Schedule L)
35 = Missing K-1 TINs (5 or more)
36 = Missing Schedules K-1 and Balance Sheet
37 = Missing Schedules K-1 and K-1 TINs
38 = Missing Schedule L (Balance Sheet) and K-1 TINs
39 = Missing Schedules K-1, Balance Sheet, and K-1 TINs
45 = Missing Schedules K
46 = Missing Schedules K and K-1's
47 = Missing Schedules K and Balance Sheet (Schedule L)
48 = Missing Schedules K and K-1 TINs (5 or more)
49 = Missing Schedules K, K-1's, and Balance Sheet
50 = Missing Schedules K, K-1 and K-1 TINs
51 = Missing Schedules K, L (Balance Sheet), and K-1 TINs (5 or more)
52 = Missing Schedules K, K-1, Balance Sheet, and K-1 TINs (5 or more)

See IRM 3.11.15, Return of Partnership Income, 3.12.15, Return of Partnership Income.

TAXABLE INCOME

SMALL EMPLOYER HEALTH INSURANCE CREDIT AMOUNT - Starting Jan., 2010, a tax credit is available for both small For-Profit Businesses and Not-For-Profit Organizations that provide their employees with health insurance.

PARTNER CODE - Is the code that designates whether a Partnership is electing out of the centralized partnership audit regime under section 6221(b). PARTNER CODE values:

0 = Not significant
1 = Yes box checked
2 = No box checked
3 = Both yes and no boxes checked

ORGANIZATION CODE

INSTALLMENT INDICATOR
0 - Installment privileges possible
1 - Installment privileges not allowed

UNRELATED TAX AMOUNT

ESTIMATED TAX BASE AMOUNT

PRIOR YEAR ESTIMATED BASE AMOUNT

LARGE CORPORATION — If significant, does qualify as large corporation.

ENVIRONMENTAL TAX AMOUNT

UNAPPLIED CREDIT ELECT AMOUNT

NET CREDITS CLAIMED AMOUNT

CREDIT ELECT PER TAXPAYER AMOUNT

INSTALLMENT AGREEMENT

NORTH AMERICAN INDUSTRY CLASSIFICATION SYSTEMS (NAICS) CODE

FOREIGN SOURCE OF INCOME. If set, value is "1".

EXTENSION ON RETURN DUE DATE. If "1", means extension was granted. (Form 1120 only)

Type COOP CD

Last Year 1120C IND

NET TAXABLE INCOME AMOUNT

ESTIMATED TAX BASE AMOUNT (Form 1120, Form 1041 and Form 990PF only)

PRIOR YEAR BASE AMOUNT (1120, 990C and 990PF only)

UNAPPLIED CREDIT ELECT AMOUNT (Form 1120, Form 1041, Form 990C, and Form 990PF only)

NET CREDITS CLAIMED AMOUNT (Form 1120, Form 1041, Form 990C and Form 990PF only)

CREDIT ELECT PER TAXPAYER AMOUNT

SMALL EMPLOYER HEALTH INSURANCE CREDIT AMOUNT (Form 1120 and 1041 only) - Starting Jan., 2010, a tax credit is available for both small For-Profit Businesses and Not-For-Profit Organizations that provide their employees with health insurance.

CORPORATE REFUNDABLE CREDIT AMOUNT (Form 1120 only) - A corporation may choose an accelerated tax credit instead of a first-year depreciation deduction. Corporations making this election report the refundable credit on Form 8827, Credit for Prior Year Minimum Tax -- Corporations.

ADDITIONAL MEDICARE WAGES AMOUNT (Form 1041 only) - Is the amount of additional Medicare tax on employee wages that exceeds $200,000 per year.

MINIMUM TAX AMOUNT (Form 1120 only)

PERSONAL HOLDING TAX AMOUNT (Form 1120 only)

LARGE CORPORATION — If significant, does qualify as large corporation. (Form 1120, Form 1041, and Form 990C only)

ENVIRONMENTAL TAX AMOUNT (Form 1120 and Form 990C only)

CORRESPONDENCE CODE— Applies to MFT 44 (Form 990–PF) and MFT 67 (Form 990) only. See IRM 3.11.12, Exempt Organization Returns (MFT 44 and MFT 67), and IRM 3.12.12, Exempt Organization Returns, (MFT 44) for explanation of values.

TOTAL GROSS RECEIPTS GENERATED AMOUNT (Form 990 and Form 990PF only)

FIDUCIARY CODE (Form 1041 only) —
Blank = Unknown  
4 = Grantor Trust
1 = Estate
5 = Ancillary Trust
2 = Simple Trust
6 = Bankruptcy Estate
3 = Complex Trust
9 = Charitable Estate

NET RECEIPTS AMOUNT (Form 1120 only)

TOTAL INCOME AMOUNT Form 1041 and Form 1120 only)

TOTAL DEDUCTIONS AMOUNT (Form 1041 and Form 1120 only)

PLAN EFFECTIVE DATE — MMDDYYYY format

ASSETS DISTRIBUTION INDICATOR

TOTAL ASSETS END OF YEAR

ACTUARY ENROLLMENT NUMBER

FTD CREDIT CLAIMED AMOUNT

GROSS INCOME PAID

NUMBER OF 1042S ELECT

NUMBER OF 1042S PAPER

F1042 EXCISE TAX AMOUNT

OVERPAYMENT US INCOME FOREIGN AMOUNT - The amount of excess withholdings for a foreign citizen with income from a US source is reported on F1042. The IRS has 180 days to process before having to pay the taxpayer interest on their refund.

OVERPAYMENT EXCISE TAX AMOUNT - The amount of excise tax withholdings for a taxpayer is reported on F1042. The IRS has 45 days to process the return before having to pay the taxpayer interest on their refund.

LIABILITY MONTH (occurs 48 times for each tax module)

TAX PER TAXPAYER AMOUNT

INSTALLMENT INDICATOR — If value is "1" means that Installment Privilege is NOT allowed.

TOTAL LOW INCOME UNITS

QUALIFIED PROJECT PERIOD BEGIN DATE

SIGNATURE CODE

0 = No significance.

1 = Form 8703 signed.

2 = Form 8703 not signed.

OPERATOR OF PROJECT

BUILDING ID

OWNER OF PROJECT

BUILDING PROJECT STREET ADDRESS

BUILDING PROJECT CITY NAME

BUILDING PROJECT STATE CODE

PENALTY AND INTEREST CODE

PARTNERSHIP OR S-CORPORATION INDICATOR

NET REQUIRED PAYMENT BALANCE

REVERSAL INDICATOR—

TRANSACTION CYCLE—Cycle transaction period to the Master File.

TRANSACTION DOCUMENT LOCATOR NUMBER
—For FTD Transactions the DLN will contain the following information:

—For FTD Transactions the DLN will contain the following information:

Description

District Office Code

Tax Class

Document Code

FTD Conversion Date

Zeros or 99. 99=Rollover or Rollback

Substitute Card Code

0 = Original

1 = Substitute

FRB Code

Year

Service Center Code

Year digit

Julian Date

775

Input D.O. or S.C.

If the TC 420 is from AIMS this field contains the following:

Source Code

Year Digit

Organization Code

—

D.O. or S.C. Code

COLLECTION STATUTE EXTENDED DATE

EXTENSION OF TIME TO FILE DATE—Format is MMDDYYYY

COLLECTION CLOSING CODES

NUMBER OF CYCLES

JURISDICTION CODE

COLLECTION STATUTE EXPIRATION EXTENSION CODE

P = Extension applies to the Primary SSN.

S = Extension applies to the Secondary SSN.

COLLECTION CLOSING CODE

BANKRUPTCY PROCEEDING TYPE

Values are:

1 - Liquidation IRC Section 7

2 - Municipal Debit IRC Section 9 (BMF only).

3 - Reorganization IRC Section 11

4 - Individual Debtor IRC Section 13

BANKRUPTCY CLAIM TYPE

Values are:

1 - Secured

2 - Unsecured Priority

3 - General Unsecured

4 - Administrative

5 - Involving Gap Expenses

INSTALLMENT PAYMENT INDICATOR

0 - No Installment

1 - Installment

APPELLATE OFFICE LOCATION CODE

RESERVED

COLLECTION STATUTE EXPIRATION EXTENSION CODE—

P = Extension applies to the Primary SSN.

S = Extension applies to the Secondary SSN.

B = Extension applies to the Both SSNs.

NUMBER OF CYCLES

COLLECTION STATUTE EXTENDED DATE

NUMBER OF CYCLES

ASSESSMENT STATUTE EXPIRATION DATE

NUMBER OF CYCLES

ASSESSMENT STATUTE EXPIRATION DATE

SPECIAL VALUATION CODE—A literal will be displayed as follows:

REGULAR LIEN

2032A TELECTION

CARRYOVER (IMF only)

SPECIAL LIEN (BMF only)

BOND

COLLATERAL

REFILE LIEN LITERAL—the literal "REFILED" should appear.

CROSS REFERENCE TIN

COLLECTION CLOSING CODES

NUMBER OF CYCLES

COLLECTION STATUTE EXPIRATION EXTENSION CODE—

P = Extension applies to the Primary SSN.

S = Extension applies to the Secondary SSN.

B = Extension applies to Both SSNs

TC550 DEFINER CODE

00 No Definer

01 Form 900

02 Assets in Custody of the Court

03 Bankruptcy (incorrect CSED computation)

04 Judgments

05 Taxpayer Assistance Order (TAO)

06 Military Deferment

07 Offer in Compromise (incorrect CSED computation)

08 Wrongful Seizures

09 Taxpayer Living Outside U.S.

10 Other

CREDIT RELEASE MEMO AMOUNT

RESPONSIBILITY UNIT CODE

DEMAND DATE

ERRONEOUS REFUND MEMO AMOUNT (not to be used for Module Balance Computation)

DIRECT DEPOSIT REFUND CODE

DMF LIABILITY INDICATOR

REFUND PAYMENT DATE

REMOVAL YEAR The year that the module was removed to the Retention Register. Zeros indicate no removal year information.

REMOVAL ULC CODE This will be present when a TC 902 was directed to a tax module that was removed to the Retention Register. Otherwise zero.

902 NAME CTRL Consists of four alphanumeric characters taken from the taxpayer's name.

JURISDICTION CODE

REFERENCE NUMBER

REFERENCE AMOUNT

NOTICE CYCLE (1st qualifying for backup withholding)

NOTICE CYCLE (2nd qualifying for backup withholding)

NOTICE CYCLE (3rd qualifying for backup withholding)

NOTICE CYCLE (4th or most recent qualifying for backup withholding)

NOTICE CYCLE (of liability for backup withholding)