3.12.10. Revenue Receipts

(1) The purpose of Error Resolution is to resolve validity errors, field errors, consistency errors, and math errors in deposit tickets (DTs), debit vouchers (DVs) and other documents for posting to the Master File. Records fall out in ERS due to the Generalized Mainline Framework (GMF). The entries from transcription are transferred to ERS fields, and electronic submissions are contained in the Remittance Transaction Research System (RTRS).

(2) The GMF programming causes records to fall out to the Error Resolution System (ERS) if they do not meet certain criteria, including (but NOT limited to):

• Invalid characters in a field (e.g., numeric instead of alpha characters).

• Invalid length of field (e.g., EIN (or SSN) with 8 digits instead of 9).

• Invalid codes in field (e.g., AC 009).

• Consistency errors - Any valid field used in any computation where the result is inconsistent with (or contradictory to) any other valid field.

• Math errors - computer does math computation and it differs from the taxpayer’s amount.

• Invalid tax periods and eligibility for certain credits.

(3) Processing of Documents Processed as Revenue Receipts:

• Receive payment transaction documents from Accounting (i.e., Deposit Activity, Manual Deposit) and Document Perfection.

• The ISRP system operators transcribe this information.

• The transcribed records are validated through the GMF programming.

• Validated payment transaction records/data posts to the correct taxpayer Master File.

• Payment transaction records failing GMF validation are sent systemically to campus Error Correction (Function 340) for review and corrections.

• Tax Examining employees (TEs) use the Error Resolution System (ERS) to compare the transcribed records and documents (i.e., Debit vouchers (DVs) and Deposit Tickets (DTs) against the input documents to correct these errors.

• When necessary, TEs, using the correct research tools (i.e., RTR (Remittance Transaction Research System), IDRS (Integrated Data Retrieval System), etc.) to perform the needed research against taxpayer accounts/modules and correct the payment transaction records.

• Corrected payment transaction documents are sent to GMF for validation.

• If payment transaction records pass GMF validation, those records post to the correct Master File (i.e., Individual Master File (IMF) or Business Master File (BMF)) and the taxpayer’s account and/or module.

(4) The following Submission Processing (SP) campuses process Revenue Receipts:

• Austin Submission Processing Campus (AUSPC) - Processes domestic and international Individual Master File (IMF) documents.

• Kansas City Submission Processing Campus (KCSPC) - Processes domestic Individual Master File (IMF) documents.

• Ogden Submission Processing Campus (OSPC) - Processes domestic and international) Business Master File (BMF) documents.

(5) Program Goals: The program goals are to process cases correctly in a timely manner.

(1) Authority for these procedures is found in the following sections of the Internal Revenue Code (IRC) and their corresponding Treasury regulations:

• IRC 6081 (Extension of time for filing returns)

• IRC 6151 (Time and place for paying tax shown on returns)

• IRC 6302 (Mode or time of collection)

• IRC 6311 (Payment of tax by commercially acceptable means)

(1) These instructions will be used by Input Correction Operations, Error Resolution System (ERS) Department, when resolving processing errors on revenue receipt forms and documents.

(2) Taxpayer Services (TS) and Small Business/Self-Employed (SB/SE): The following employees are responsible for the activity(s) provided in this IRM, including the employee responsibilities and management responsibilities.

(3) The Director, Submission Processing Campus checks operational performance for the Submission Processing campus.

(4) The Operations Manager checks their operation’s performance.

(5) The team manager/lead checks unit performance and ensures employees have the most current, updated procedures, tools and training to perform their duties.

(6) The team employees follow IRM instructions, perform ERS terminal corrections and research on payment transactions, and maintain updated IRM procedures.

(1) Program Goals: Correct any errors that are found, using the Error Resolution System (ERS).

(2) Program Reports: See IRM 3.12.37, Error Resolution - IMF General Instructions, and/or IRM 3.12.38, BMF General Instructions.

(3) Program Effectiveness: is measured by the following:

• Embedded Quality Submission Processing (EQSP)

• Balanced Measures

• Managerial Reviews

(4) Annual Review: Federal Manager Financial Integrity Act (FMFIA).

(1) The reports for the Control Data Analysis are on the Control-D/Web Access services, which has a login program control. Program criteria regarding and documents processed as Revenue Receipts and related information are decided by our Accounting and Tax Payments Branch, Accounts Management, and Compliance counterparts.

(1) The following table has a list of terms, acronyms, and/or abbreviations used throughout this IRM Section.Acronyms and Abbreviations

(1) This manual is your main source of information in correcting the record on the screen and the related document. Also, research within the following IRM manuals to find procedures to correct errors:

1. IRM 3.12.37, IMF General Instructions, which has general instructions for correcting Individual Master File (IMF) records on the Error Resolution System (ERS) screen, document control inventories and management reports;

2. IRM 3.12.38, BMF General Instructions, which has general instructions for correcting Business Master File (BMF) records on the Error Resolution System (ERS) screen, document control inventories, and management reports;

3. IRM 3.11.10, Revenue Receipts, which is supplemented with instructions on ERS processing.

(2) The following other manuals, or documents, may be used as resources:

• IRM 3.24.10, Revenue Receipts

• IRM 3.8.44, Campus Deposit Activity.

• IRM 3.8.45, Manual Deposit Process.

• IRM 3.5.10, Remittance Transaction Research (RTR) System.

• IRM 3.11.212, Applications for Extension of Time to File.

• IRM 3.12.212, Applications for Extension of Time to File.

• IRM 2.3, IDRS Terminal Responses.

• IRM 2.4, IDRS Terminal Input.

• IRM 21.3.3, Incoming and Outgoing Correspondence/Letters

• Document 6209, IRS Processing Codes and Information.

• Document 7071, IMF Name Control Job Aid.

• Document 7071-A, BMF Name Control Job Aid.

• Document 7475, State Abbreviations, Major City Codes (MCC), and Address Abbreviations.

Note: IRM 2.3 and IRM 2.4 contain several IRM Sections of IDRS input and response command codes. Refer to the list of Part 2 IRMs at https://publish.no.irs.gov/pubsys/irm/indp02.htm.

(1) IRM deviations must be given in writing following instructions from IRM 1.11.2.2.4, When Procedures Deviate from the IRM, and elevated through proper channels for executive approval.

(1) The individual Revenue Receipt document processed as part of the Error Resolution System (ERS) can be found by its specific document code. The following table lists those forms (by document code) which are transcribed directly through the ISRP (Integrated Submissions and Remittance Processing) system (see also IRM 3.24.10, ISRP System - Revenue Receipts, for more information). Refer to Exhibit 3.12.10-1, Valid Tax Class-BMF/IMF MFT Code - Tax Period Tables, for a list of those Master File Tax (MFT) codes for other tax and related forms for which the proper transactions are posted to the Master File.

(2) The specific documents codes and related forms are:

(1) The Error Resolution System will identify errors according to type and priority. The record heading will show the type of error, and this IRM will furnish the solution for the displays of the errors.

(2) Records will be placed into the Error Inventory or the Workable Suspense Inventory for correction. Once the Error Resolution Tax Examiner accesses the record and it is displayed on the screen, you must resolve the error by either:

1. Fully correcting the error codes and invalid conditions; or

2. Placing the record in suspense until more information is received; or

3. Rejecting the record from pipeline processing.

(3) Corrections will include correcting errors resulting from editing or transcription.

(4) This manual is your main source of information in correcting the record on the screen and the related document. Also, research within the following IRM manuals to find procedures to correct errors:

1. IRM 3.12.37, IMF General Instructions, which has general instructions for correcting Individual Master File (IMF) records on the Error Resolution System (ERS) screen, document control inventories and management reports;

2. IRM 3.12.38, BMF General Instructions, which has general instructions for correcting Business Master File (BMF) records on the Error Resolution System (ERS) screen, document control inventories, and management reports;

3. IRM 3.11.10,, Revenue Receipts, which is supplemented with instructions on ERS processing.

(5) See also IRM 3.12.10.1.7, Related Resources, for other manuals or documents which may be used as references.

(6) Throughout this IRM, forms may be referred to by numbers only. The titles of such forms may not be used. The chart below shows the form number, title, and use.

(1) ERS records are divided into three inventories.

• The ERS Error Inventory holds records that do not pass all required checks from initial input. Records are accessed by block DLN, and the documents are still in complete block while being worked. Each correction is validated and redisplayed immediately.

• The ERS Workable Suspense Inventory holds records that have been suspended during processing and can now be corrected. Each record is accessed by inputting the complete 14-digit DLN, as the document has been pulled from the original block and is no longer found with block processing.

• The ERS Unworkable Suspense Inventory holds records that are being held in suspense, pending a reply to correspondence or the document has been routed elsewhere in the campus. These records are not included in the on-line file and cannot be corrected until they have been activated in overnight batch processing.

(1) ERS will identify errors according to the type and priority. The record heading will show the type of error.

(2) The types of errors are:

1. Action Code Error (Priority I)-an action code has been assigned to a document.

2. Section Error (Priority II)-these errors can include several types, such as: edit; missing section; terminus error; and Distributed Input System (DIS) problem code.

3. Field Validity Error (Priority III) -a field fails to meet the specific requirements for validity.

4. Math/Consistency Error (Error Codes) (Priority IV)-a record is assigned an error code because of a math error or inconsistency between fields.

(1) Records for the documents in the Error Resolution System are controlled by status codes. The status is updated when the record is placed in a specific inventory. The following is a list and brief explanation of these status codes:

(2) The final two positions of the status code will consist of the first two positions of the action code. This will put similar work together on the workable suspense inventory.

(3) If a record has been selected to be held for Quality Review, the second and third positions will be "QA". For example, "1QA", "3QA", "4QA".

(4) Records for which the suspense period has expired before being activated are automatically moved from status 2XX to status 3XX.

(1) A five-character command code (CC) must be entered with every screen transmission. The CC will indicate what function is to be performed. Except for CRECT, the data accompanying the CC will be validity checked for format and content.

(2) The CCs needed for correcting ERS records in the Error and Workable Suspense Inventory are explained in the following IRMs:

1. IRM 2.4, IDRS Terminal Input.

2. IRM 2.3, IDRS Terminal Responses.

3. IRM 3.12.37, Error Resolution---IMF General Instructions.

4. IRM 3.12.38, Error Resolution---BMF General Instructions.

(3) There are five types of CCs used for correcting the error inventory and the workable suspense inventory. These codes are:

1. Security Command Codes.

2. ERS Command Codes.

3. Research Command Codes.

4. Reject/Suspense Command Codes.

5. Inventory Control Command Codes.

(4) The IDRS and ERS command codes needed are briefly described in the tables provided below: SECURITY COMMAND CODES

(1) The ERS Action Code (AC) indicates that specific information is missing or that the record is to be suspended or rejected from processing.

1. An AC is displayed as a Priority I Error.

2. See Exhibit 3.12.10-4 for a list of ACs, including workday suspense and the function in which they are used.

(2) Document Perfection tax examiners will assign a three-digit code to numbered returns when they decide that the document, in its present form, is unprocessable. The AC assigned by Document Perfection will be transcribed into the record of the document.

(3) The AC will have sufficient detail to indicate if correspondence is to be sent to the taxpayer, if research is required, or if other action is required.

1. Form 3696, Correspondence Action Sheet, will be attached when initiating correspondence by Document Perfection or whenever letters are not issued through IDRS.

2. Form 4227, Intra-SC Reject or Routing Slip, will be attached for routing within the campus (in-house research). An explanation concerning the missing information must be attached to the document.

(4) The presence of a valid AC other than 001 or 999, will place the record in the suspense inventory, either workable or unworkable.

(5) If the AC assigned by Document Perfection is invalid or incomplete, the record will be assigned to the error inventory for correction or deletion of the code.

(6) Only one AC may be assigned at a time to record. The priority of the ACs will be 310, 6XX, 4XX, 3XX, 2XX.

(7) An ERS Tax Examiner may enter an AC on a record, delete or correct an invalid code, or may overlay the present AC with another to resuspend or reject from ERS. This is done by entering a valid AC with CC SSPND, RJECT, or NWDLN.

(8) An ERS tax examiner entering a valid AC with CC SSPND will be clearing the record from the screen and placing the record in either workable or unworkable suspense.

(9) An ERS tax examiner entering a valid AC with CC RJECT will be rejecting the record from ERS. Generally, SCCF will be automatically updated for the rejected records.

(1) The letter "C" is used as a Clear Code on an error code where the error condition is such that the resolution does not require a change or correction to the record as displayed. The display will include a Clear Field labeled "CL" to indicate the possible need of a Clear Code. CC CRECT is used to enter the "C".

(2) Error codes indicating the possible need of a Clear Code are cleared by either correcting the condition or entering a "C" to indicate no correction is needed.

(3) Clear Code "C" is also used for clearing the action code (AC) from the screen after corrections have been completed. With AC 410 and AC 700, the AC must be cleared initially so that other errors in the record can be resolved.

(4) CC SSPND will cause all "C" Clear Codes for error codes to be cleared.

(5) The program will erase all "C" Clear Codes for error codes and ACs for the new days error inventory and workable suspense inventory. Unfinished records from the previous day will contain none of the "C" Clear Codes that were assigned to a record that was not completely worked.

(6) Clear Code "C" will prevent any other corrections to the record to accompany Clear Code "C". If a correction must be entered and transmitted, it must be done prior to entering and transmitting Clear Code "C".

(7) The "000" is also used as a Clear Code when deleting action codes. It will only be used when the ACs are invalid or erroneous, and you have decided that there is no valid reason to suspend the record.

(1) When perfection of a record is not possible and it is necessary to correspond, perform in-house research, or refer the document to another area of the campus, the record will be suspended, and the required action taken.

(1) A non-ADP document is a document being processed for a tax period that ended before the ADP (Automated Data Processing) system was in place for the document.

(2) For IMF documents the non-ADP tax period is prior to 196212.

(3) For BMF documents the non-ADP tax period is prior to 196112. See the following exceptions below:

• If the MFT is 08, the non-ADP tax period is prior to 200412.

• If the MFT is 13, the non-ADP tax period is prior to 198012.

• If the MFT is 14, the non-ADP tax period is prior to 200612.

• If the MFT is 16, the non-ADP period is prior to 199412.

• If the MFT is 17, the non-ADP tax period is prior to 200512.

• If the MFT is 40, the non-ADP tax period is prior to 200401.

• If the MFT is 46 or 76, the non-ADP period is prior to 198412.

• If the MFT is 49, the non-ADP tax period is prior to 200602.

• If the MFT is 74, the non-ADP tax period is prior to 199101.

(4) When a document is for a non-ADP period, the record will be rejected from ERS and processed as Non Master File (NMF).

1. For non-remittance NMF items, SSPND/RJECT 620.

2. For the NMF item with payment, follow the instructions in IRM 3.12.37 (Error Resolution - IMF General Instructions) and IRM 3.12.38 (Error Resolution - BMF General Instructions).

(1) If the IMF/BMF Name Control underprint is XXXX, research using NAMES, NAMEI and/or TPIIP for IMF and NAMEE and NAMEB for BMF.

(2) If a different TIN is not found on INOLE for an SSN/EIN, SSPND 320 for Entity.

(3) If "No Record Found" on INOLE for an SSN/EIN, SSPND 320 for Entity.

(4) If a different TIN is not found through research and one is not found on INOLE for an SSN/EIN, SSPND 320 for Entity.

1. If INOLE defaults to INOLEX, and Name Control matches, input TC 000 to establish account on the valid side. Leave a note on the RTR system when establishing a TC 000 on the valid side.

2. If INOLE defaults to INOLEX, and Name Control does not match, input TC 000 to establish account on the invalid side.

   Note: When establishing TC 000 on the invalid, always use an asterisk (*) behind the SSN when accessing CC ENMOD. This will access the invalid side. Leave a note on the RTR system when establishing a TC 000 on the invalid side.

(5) If through research a different SSN is found, edit the TIN in the entity area. Circle out any incorrect information. If not found on BMF, SSPND 320.

(6) Occasionally, taxpayers may designate a specific TIN for a payment being made. This specific TIN may be different from the name on the check. Payment vouchers are sometimes prepared using the designated TIN and the check entity, which may cause a mismatch between the Name Control and TIN.

(7) To prevent erroneous refunds and to confirm proper application of payments, a review of the tax module MUST be made before correcting invalid Name Control/TIN mismatches.

(8) If another TIN is found, research IDRS to review the tax module. Research BMFOLT/IMFOLT for record of payments (if similar amounts posted accept).

1. If none of the above apply, search for a new TIN, using NAMEE/NAMEB (for BMF) or NAMES/NAMEI/TPIIP (for IMF).

2. If a new TIN is located, research INOLE for account and then research, using BMFOLT/IMFOLT for payment history.

3. If correct TIN cannot be figured out, SSPND 320 to Entity.

(1) If an extension is filed with a foreign address or an indication that the taxpayer is out of the country, living abroad or qualifies for the foreign income exclusion, the extension MUST be forwarded to the Austin Campus.

1. Suspend with AC 650 (International (ACI)).

2. Transship the extension, per local campus procedures.

(2) The following addresses are not considered as foreign and MUST be processed as domestic addresses:

• American Samoa

• Federated States of Micronesia

• Guam

• Republic of Marshall Islands

• Commonwealth of the Northern Mariana Islands

• Republic of Palau

• Puerto Rico

• Virgin Islands

(3) When transshipping extensions to another campus, do not send Letter 86C, Letter (Referring Taxpayer Inquiry/Forms to Another Office). Extensions are exempted from AC 61, which requires the 86C Letter.

(4) For further instructions regarding transshipping extensions, see IRM 3.11.212 (Returns and Documents Analysis - Applications for Extension of Time to File).

(1) Installment Agreement User Fees (IAUFs) are processed through the pipeline as revenue receipt data. The tax and fee payments will be separate transaction records.

• The Primary Transaction Code (Field 01TC) will be 694 (Designated Payment of Fees and Collection Costs).

• The Secondary Transaction Code (01STC) will be 360 (Fees and Collection Costs).

(2) IMPORTANT (Effective July 1, 2024 (CY 2024)): The Office of Chief Counsel informed us in August 2024 that Collection changed Installment Agreement User Fees (IAUF) again. The new Installment agreement user fees changed again, effective July 1, 2024. As directed by Chief Counsel, we copied the following information from Collection’s subsection IRM 5.14.1.2(10), from IRM 5.14.1, Installment Agreements, Securing Installment Agreements.

• The purpose of an IA user fee is for the IRS to recover the costs of administering the IA user program.

• 31 United States Code (USC) 9701, as interpreted by the Office of Management and Budget (OMB) Circular No. A-25, provides the authority for the imposition of user fees.

• User fees are imposed for services pertaining to the entering into, and the restructuring or reinstating of, an installment agreement.

• See 26 CFR 300.1, Installment agreement fee and 26 CFR 300.2, Restructuring or reinstatement of installment agreement fee.

  Note: We copied the above text from Collection’s IRM 5.14.1, but are listing these items in bullet format (because the original text could not be copied in the format used by the Collection author(s).

(3) The current new rates (effective July 1, 2024), as described under Paragraph (10) under IRM 5.14.1.2, entitled, Installment Agreements and Taxpayer Rights, are shown in the following table:

(4) IMPORTANT (beginning with Calendar Year 2024 (CY 2024)): The Office of Chief Counsel informed us (during Calendar Year 2023) that some of the dollar amounts in this subsection are outdated. We added their chosen text under IRM 5.19.1.6.4.6(5) to this subsection that, for Installment Agreements (IAs) entered into on or after April 10, 2018, IA user fees will be reimbursed to low-income taxpayers who are unable to make electronic payments through a debit instrument upon completion of the IA.

(5) The Current User Fee Rates listed below provide the money amounts for Installment Agreements from April 10, 2018, to the present (see Paragraphs (6) through (11), below):

(6) Origination User Fee (Manual):

• Low-Income regular IA origination - $43, which may be reimbursed if certain conditions apply.

• Low-Income DDIA origination for DDIAs entered into on or after 4/10/2018 - $0.

• DDIA origination - $107.

• Regular IA origination - $225.

(7) Online Payment Agreement (OPA):

• OPA Low-Income Regular origination - $43.

• OPA Low-Income DDIA origination for DDIAs entered into on or after 4/10/2018 - $0.

(8) OPA Regular origination:

• $149 for IAs originated 1/8/2022 or earlier.

• $130 for IAs originated 1/9/2022 or after.

• OPA DDIA origination - $31.

  Note: Taxpayers must establish their IA through OPA to be eligible for the OPA user fees shown above.

(9) Reinstatement/Restructuring User Fee (Manual):

• Low-Income regular IA reinstatement/restructuring - $43, which may be reimbursed if certain conditions apply.

• Low-Income DDIA reinstatement/restructuring for DDIAs entered into on or after 4/10/2018 - $0.

• All other reinstatement/restructuring - $89.

(10) Online Payment Agreement (OPA):

• Low-Income regular IA reinstatement/restructuring (may be reimbursed if certain conditions apply.

• $43 for IAs reinstated or restructured on December 31, 2018 or earlier.

• $10 for IAs reinstated or restructured on January 1, 2019, or after.

(11) All other reinstatement/restructuring:

• $89 for IAs reinstated or restructured on December 31, 2018, or earlier.

• $10 for IAs reinstated or restructured on January 1, 2019, or after.

(12) IMPORTANT: The Prior User Fee Rates listed in Paragraphs (13) through (16) below provide the (former) money amounts for Installment Agreements User Fees (IAUFs) prior to April 10, 2018. Unless we are informed otherwise, the IAUF fees in the following paragraphs are Prior User Fee Rates only, and will NOT be used.

(13) Installment Agreement User Fees (IAUFs) are processed through the pipeline as revenue receipt data. The tax and fee payments will be separate transaction records.

• The Primary Transaction Code (Field 01TC) will be 694 (Designated Payment of Fees and Collection Costs).

• The Secondary Transaction Code (01STC) will be 360 (Fees and Collection Costs).

• Designated Payment Code 44 is for the OPA (On-Line Payment Agreement) Direct Debit Installment Agreement (DDIA) Origination Fee. The fee is $31.00.

• Designated Payment Code 45 is for the OPA Non-Direct Debit Installment Agreement Origination Fee (Regular Fee). The fee is $149.00.

• Designated Payment Code 46 is displayed currently in the Document 6209 (IRS Processing Codes and Information) as "RESERVED FOR COLLECTION").

• Designated Payment Code 47 is the DPC for Installment Agreement Reduced Origination User Fee (Reduced for Low-Income Taxpayer)). The fee is $43.00.

• Designated Payment Code 48 is the DPC for Direct Debit Reduced Origination User Fee (Low-Income). The fee is $43.00.

• Designated Payment Code 49 is the DPC for Direct Debit Origination User Fee. This fee is now $107.00.

• Designated Payment Code 50 is the DPC for Non-Direct Debit Installment Agreement Origination User Fee (IAUF)--Initial Origination Fee. The IAUF fee is $225.00.

• Designated Payment Code 51 is the DPC for Installment Agreement User Fee (Reinstatement or Restructure Fee). The fee is $89.00.

• Designated Payment Code 52 is the DPC for the Installment Agreement (IA) Reinstatement or Restructure Reduced User Fee- (Low-Income). The fee is $43.00.

(14) The Installment Agreement User Fees (IAUFs) data will be input from the source document (tax payment). The taxpayer’s payment will usually be split between the tax and fee transactions (split/multi blocks). A duplicate document may or may not be created to record the IAUF data. If the source document is used for both transactions, the volume on the ERS-1340 will be twice the volume of the documents present. Do not SSPND for missing unless the source document is not present.

(15) The Primary and Secondary Transaction Amounts (Fields 01TA> and 01SA>) will contain the same amount: $31 or $43 or $89 or $107 or $149 or $225.

(16) If an entity correction is made on the source document record, make the same correction on the user fee record.

(1) Form 1041ES remittances often involve split payments. A single check with a listing attached may contain numerous taxpayer identification numbers, names, and applicable payment amount.

(2) If entity problems exist for at least one of the TINs on the list, the Lockbox Bank will figure out if further research by IRS is warranted.

(3) Lockbox Banks contact Deposit Payment Perfection Unit (PPU) to research missing entity information. Research requests are faxed to PPU to figure out if payment can be processed to the correct tax account, or as an Incomplete transaction.

(4) If the research by PPU does not provide sufficient information to process, the Lockbox Bank will send the payment and listing to the SPC as Unprocessable. See IRM 3.12.10.3.7, Lockbox Unprocessables Reduction: Basic Manual IDRS Research for Payment Perfection (special Payment Perfection procedures).

(5) If the above action does not result in the ability to correctly process the payment, they will continue processing.

(6) These records will require more research by the ERS examiner and must be referred to Entity if no record is found. (Error Code 004 will generate for "no account present".)

(7) If Entity is unable to figure out the correct name control and taxpayer identification number, the record MUST be sent to Unidentified.

(1) The Remittance Transaction Research (RTR) system is a researchable database that holds remittance processing data and images from the Integrated Submissions and Remittance Processing (ISRP) system and Lockbox Bank processing sites. Refer to IRM 3.5.10, Accounts Services---Remittance Transaction Research (RTR) System, for specific instructions on using the system.

(2) RTR provides three years of images online for immediate retrieval. Images more than 3 years old are stored offline. These can be retrieved through an online request, which is retrieved and made available by the next business day.

(3) Historical data and images in both the old RTR and InfoImage systems will be converted and made available. Historical data and images from the Lockbox Banks will not be made available. Requests for historical images from banks may still be necessary.

(4) RTR users can query the RTR database to access remittance transaction data and images, print reports, and add notes to transactions.

(5) A note must be added to the RTR System when a correction is made to the Name, TIN, Tax Period, Transaction Codes, Plan Number and/or anytime a correction is made to a payment, or a suspense initiated.

1. Notes are used to record changes, deletions, or suspense initiated with either an individual record or a block of records prior to posting to Master File.

2. Notes MUST contain enough information to allow users to track a payment record to the point at which it posts to a taxpayer's account.

3. Do not include information for fields that are unchanged or not deleted.

4. Also leave a note on the RTR system when sending the record to Unidentified Remittance File (URF).

5. If a Note is applied in error, create a new Note. Include the verbiage "Disregard Previous Note" at the beginning of the new note.

6. Do not apply a Note if nothing is changed, deleted, or suspended (e.g., when the error is cleared).

(1) The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it must. TAS criteria include economic burden, systemic burden, best interest of the taxpayer, and public policy (as determined solely by the National Taxpayer Advocate (NTA)). TAS is responsible for assisting taxpayers who have unresolved problems with the IRS. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, if more information is required.

(2) While the IRS is continually working to serve customers in a quality manner, some taxpayers still have difficulty getting solutions to their problems or getting timely and right responses to their inquiries. Per IRC 7803(c), Congress established the office of the National Taxpayer Advocate (NTA) and its functions within the IRS to assist these taxpayers. TAS has identified criteria that qualify taxpayers for TAS help. The Case Advocate will conduct an independent review of actions that have been taken or need to be taken to resolve the problems taxpayers are experiencing.

(3) Employees must not view TAS Case Criteria as a means of excluding taxpayers from TAS, but rather, as a guide to TAS case acceptance. The criteria under which TAS accepts a case must not govern whether a taxpayer is entitled to relief.

(4) The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information about the TBOR, see https://irsgov.sharepoint.com/:u:/r/sites/IRSSource/SitePages/Taxpayer-Bill-of-Rights.aspx.

(5) For more information about the Taxpayer Bill of Rights, see https://www.irs.gov/taxpayer-bill-of-rights.

(1) Throughout the text of this IRM, procedures have been written to verify specific fields.

1. When it is found that these fields have been edited or transcribed incorrectly, it is always necessary to correct the specific fields which are in error and to leave a working trail on the document when appropriate.

2. Use taxpayer intent when applying payments.

3. For specific instructions of correction procedures, see the applicable IRM or Error Code.

(2) Criteria Used for Forcing Lockbox Records to Campuses for Research/Correction: Records processed through this program contain invalid data to force records containing, missing, invalid, or illegible records to Error Resolution for correction. The following three (3) fields are used by Lockbox to force records to Campus Error Resolution for research and correction:

1. Field 01TXP, Tax Period---this field may contain the number "13" as the MM (month).

2. Field 01TIN, Primary Social Security Number---this field may contain all zeroes (i.e., 000000000) when the SSN is “illegible” or cannot be found.

3. Field 01NC, Name Control---this field may contain up to four periods (.) when the Name Control is found to be “illegible” or cannot be found.

(3) Lockbox informed us that two types of payments may be received from the taxpayer:

1. Payments for Tax Assessments: Lockbox will process the payment for tax assessment as TC610 (Remittance with Return) which will be NO CHANGE to the current procedures. These are the ONLY transactions which may be referred to as "Lockbox Unprocessables".

2. IRM 3.12.10.3.7 through IRM 3.12.10.3.7.3 for procedures for handling Lockbox Unprocessables.

3. The Service has instructed taxpayers to make separate payment for their Section 965 tax liability. Therefore, if a taxpayer designates a payment as a "Section 965 payment", respect that designation and do not apply the payment to the taxpayer’s other liabilities or debts.

4. Follow instructions for processing of Section 965 payments in IRM 3.12.10.3.7.5 through IRM 3.12.10.3.7.6 below, for processing IRC Section 965 payments.

(4) See also IRM 3.12.10.3.5.2 Integrated Automation Technologies (IAT), for procedures for using the Integrated Automation Technologies (IAT) tool for payment perfection and IDRS research. You may find information at https://irsgov.sharepoint.com/sites/IAT/SitePages/Job-Aids.aspx for a complete list of available tools and User Guides.

(5) The Integrated Automation Technologies (IAT) Tool for Payment Perfection (formerly known as the IDRS Decision Assisting Program (IDAP) Tool for Payment Perfection) will be utilized to perform IDRS research. This section provides general guidance for only a few basic scenarios relative to Payment Perfection IDRS research. Refer to these instructions in the absence of the IAT macro for payment research. Also, in this section are a few IDRS command codes that are required to be researched to apply a payment accurately. This is not an all-inclusive list. It is intended only to provide a basic point to begin payment research.

(6) There will be situations when more extensive research may be required, for example, the procedures outlined in IRM 3.8.45.11.2, Analysis of PPU Presearch, in IRM 3.8.45, Deposit Activity - Manual Deposit Processing. Refer to ADP/IDRS handbooks, referenced IRMs and Job Aids for complete information. There is also much information on SERP: https://serp.enterprise.irs.gov/. The job aids on this site are viewable and easily printed.

(7) Always check cross-referenced TIN to ensure proper posting.

(8) See also IRM 3.12.10.3.7.2 entitled, Lockbox Unprocessables: Reject Procedures, for more information.

(9) The IRMs for the above-mentioned IDRS Command Codes are as follows:

(10) See also IRM 3.12.10.3.7.2 entitled, Lockbox Unprocessables: Reject Procedures, for more information.

(1) Returns and documents suspended from normal processing are Rejects. Work may be included in the suspense/rejects inventory for any of the following reasons:

• Correspondence to obtain missing information or attachments

• Numbered incorrectly

• Needs review by another function

• Needs more research

• Needs re-entry due to an incorrect Block Header or a program cut - off

• Unprocessable

• Missing return

• Early filed returns

• Nullified Unpostables

(2) Remittance information scanned or transcribed from the transaction documents (i.e., deposit tickets, debit vouchers, Lockbox records, MeF documents, etc.) failing to clear the Generalized Mainline Framework (GMF) validation runs, they fall out to the Error Resolution System (ERS) function for correction. At some point, these documents may require suspension (using Command Code SSPND, with the proper AC) from processing either for more research, review, handling or processing by another function. Sometimes correspondence with the originator or preparer of the original document/transaction is required. The purpose of these suspense operations is to retrieve information to perfect these documents for GMF validation, posting later to Master File.

(3) Following taxpayer intent and Masterfile requirements, extensions that would require renumbering may be input directly by ERS to avoid transshipment of documents.

(1) Priority III Errors will display as Field Errors or validity checks.

(2) The AFD, field length (maximum length for variable fields) and the field title are shown below:

(1) This is a four-position field that must be present.

(2) For BMF documents with an EIN, the Name Control is invalid if:

1. the first position is not an alpha or numeric character.

2. the second, third, or fourth position is not alpha, numeric, hyphen, ampersand or blank.

3. there are intervening blanks between the characters.

(3) For IMF and BMF documents with SSN, the Name Control is invalid if:

1. The first position is not alpha.

2. The second, third, or fourth position is not alpha, hyphen, or blank.

3. There are intervening blanks between the characters.

(4) The Check Digit is invalid if:

1. The first two positions are not blank.

2. The third and fourth positions are not alpha; or has E, G, or M.

3. The computer does not validate the mathematical test of the EIN.

(5) Correct Field 01NC using the following procedures:

1. Verify and correct coding and transcription errors.

2. If the Check Digits are incorrect, enter the Name Control. Refer to Document 7071 (Name Control Job Aid for Individual Master File (IMF) Taxpayers) for IMF, OR Document 7071-A (Name Control Job Aid - For Use Outside of the Entity Area) for Business Master File (BMF) taxpayers.

3. If the error is not obvious, research via IDRS for a valid Name Control. If research indicates a cross-reference (x-ref) TIN, research the x-reference TIN.

4. If IDRS Research Command Codes are not available, SSPND 351 (TIN Research) or SSPND 352 (Name Research), or follow local procedures.

5. If the Name Control found agrees with the Name Control on the document, change the TIN in Field 01TIN. Refer to IRM 3.12.10.3.1 (Name Control/TIN Mismatch) for specific instructions.

   Note: If the Name Control found is the same as the cross-reference (x-ref) TIN's Name Control, accept the cross-reference (x-ref) TIN's Name Control and change the TIN in Field 01TIN. Leave a note on the RTR system or the (paper) document, whichever is applicable.

6. If data is not available or you are not able to make a determination, refer the document to Entity. SSPND 320.

   Caution: Before SSPND 320, make sure the MFT, Doc Code, and tax class match. See Exhibit 3.12.10-1, Valid Tax Class--BMF/IMF MFT Code--Tax Period Tables, for details.

7. When the document is returned from Entity, and the EIN has been changed, correct Field 01TIN. If Check Digits are in Field 01NC, enter the Name Control. Leave a note on the RTR system or the (paper) document, whichever is applicable.

   Note: For Form 4868 (Application for Automatic Extension of Time to File U.S. Individual Income Tax Return), see IRM 3.12.10.4.3 (4), b, c and d, respectively.

(1) This is a nine-position field that must be present.

(2) BMF documents may contain either an SSN or EIN.

• MFTs 51 and 52 must always have an SSN (SSN V Account).

  Note: The SSNV is used to identify the TIN of a Business Master File (BMF) entity posting to the BMF with a Social Security Number (SSN) as its TIN. If given an SSN by adding the "V" to the end (i.e., XXX-SS-XXXXV) it will pull up the BMF account associated with that MFT.

• MFT 13, 17, 58, 63, 76, or 78 with a TIN-Type Indicator "0" will have an SSN. The TIN-Type Indicator "0" must be edited following the TIN/SSN.

• All other BMF MFTs will contain an EIN.

(3) This field is invalid if:

• It is not all numeric.

• It has all zeros (0) or all nines (9).

• It is not in the valid range for an EIN, SSN, ITIN, or IRS temporary assigned SSN.

(4) Correct Field 01TIN using the following procedures:

1. Compare Field 01TIN with the document or archive record. Correct coding and transcription errors.

If ...	Then ...
Field 01TIN has an EIN,	the first two digits must be other than: 00, 07-09, 17-19, 28-29, 49, or 89.
Field 01TIN has an SSN,	the valid ranges for the first three digits are 001-899.
Field 01TIN has an ITIN,	the valid ranges for the first 3 digits are 900-999; and the 4th and 5th digits must be 50 through 65, 70 through 88; 90 through 92; or, 94 through 99.
Field 01TIN has an IRS temporary assigned SSN (900-999),	the 4th and 5th digits must contain a valid campus file location code. The valid file location codes are 07, 08, 09, 17, 18, 19, 28, 29, 49, 66, and 89.

2. If the MFT is 13, 17, 58, 76, or 78 and the TIN is an SSN, the TIN-Type Indicator can be either "0" (zero) or "2". (See also instructions for correcting Field 01TTI (TIN Type Indicator) and Field 01TTX (Cross-Reference (X-ref) TIN Type Indicator) in IRM 3.12.10.4.4 and IRM 3.12.10.4.19, respectively.)

If ...

Then ...

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

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

If	Then
Form 4868 is filed with an EIN	Send Letter 296-C, using blank paragraph "R", and include the following text: "Form 4868 is only used to request an extension of time to file an individual income tax return. If this is for a 1040NR tax return, please check Box 9 on Form 4868. If you need an extension for another type of return, please see instructions for Form 7004."
Form 4868 is filed with an EIN and there is an indication the extension request is for a trust or estate income tax return (which could be for a Form 1041, U. S. Income Tax Return for Trusts and Estates)	Send Letter 296-C, using blank paragraph "R", and include the following text: "Form 4868 is only used to request an extension of time to file an individual income tax return or a Form 1040NR Trust and Estate income tax return. If this is for a 1040NR tax return, please check Box 9 on Form 4868. If you need an extension for another type of return, please see instructions for Form 7004 and Form 4768."
Form 4868 is filed with an EIN and there is an indication the extension request is either for a Corporate (Forms 1120 series), Partnership (Forms 1065 series), or REMIC (Form 1066) tax return	Send Letter 296-C, using blank paragraph "R", and include the following text: "Form 4868 is only used to request an extension of time to file an individual income tax return. If you need an extension for another type of return, please see instructions for Form 7004 (Application for Automatic Extension of Time To File Certain Business Income Tax, Information and Other Returns)."

3. If it is a Lockbox Unprocessable payment (Field 01TIN contains all zeros), see IRM 3.12.10.3.7.

   Note: If changing the TIN leave a note with the corrected TIN on the RTR system.

4. If you receive an IMF extension indicating a Form W-7 was sent (ITIN applied for) or Form W-7 is attached, search for a valid TIN.

If ...	Then ...
found,	enter the TIN in Field 01TIN.
the TIN is not found and the Form 4868 has a payment,	SSPND 320 to Entity to request an Internal Revenue Service Number (IRSN) to process the payment. Note: See (5)b. below for disposition of the Form W-7.

If ...	And ...	Then ...
the TIN is not found and the Form 4868 does not contain a payment,	the extension is NOT approved,	ERS will SSPND 640. Rejects will use RJECT 640 to void the extension for destruction.
the TIN is not found and the Form 4868 does not contain a payment,	the extension IS approved,	ERS will SSPND 640. Rejects will use RJECT 640 to void the extension. The Form 4868 must be returned to taxpayer. Include a note (Form 6401 may be used) instructing the taxpayer to attach a copy of the extension request to the Individual Tax Return when it is filed. Note: Taxpayers have the option of having correspondence concerning Form 4868 sent to an agent acting for them. Correspondence should be mailed to the name and address indicated on the Form 4868. If multiple forms are being sent to the same address (the same preparer is listed for several different taxpayers), they may be mailed in the same envelope. In the note, indicate the extension is approved to 10/15/2025 (list the current processing year) unless box 9 is checked, extension is approved to 12/15/2025 (list the current processing year).

5. Sometimes taxpayers will file a Form 1041-ES with an SSN, or a Form 1040-ES with an EIN. These are usually for deceased taxpayers. If either of the conditions exist, research for the correct TIN. If found, enter in Field 01TIN and leave a working trail. If not found, SSPND 320.

   Caution: Before SSPND 320, make sure the MFT Doc Code and tax class match.

6. If Field 01TIN is correct as transcribed, and none of the above conditions exists, search the document for another (presumed valid) TIN. If another TIN is found, follow instructions in IRM 3.12.10.3.1. If another TIN is not found, research.

7. If no TIN, multiple TINs, or a determination cannot be made, refer the document to Entity SSPND 320.

   Caution: Before SSPND 320, make sure the MFT, Doc Code, and tax class match. See Exhibit 3.12.10-1, Valid Tax Class--BMF/IMF MFT Code--Tax Period Tables, for details.

(5) If IDRS Research Command Codes are not available SSPND 351 (TIN Research), or SSPND 352 (Name Research), or SSPND 320 (Entity Control), or follow local procedures.

(6) For Rejects/Suspense Correction:

1. If an extension, after the suspense period has expired, search for a valid TIN.

If ...	Then ...
found,	enter the TIN in Field 01TIN.
no reply, undeliverable, or the address is missing,	give the extension to your manager for preparation for destruction.

If ...	And ...	Then ...
the TIN is not found and the Form 4868 does not contain a payment,	the extension is NOT approved,	RJECT 640 to void the extension for destruction.
the TIN is not found and the Form 4868 does not contain a payment,	the extension IS approved,	RJECT 640 to void the extension. The Form 4868 must be returned to taxpayer. Include a note (Form 6401 may be used) instructing the taxpayer to attach a copy of the extension request to the Individual Tax Return when it is filed. Note: Taxpayers have the option of having correspondence concerning Form 4868 sent to an agent acting for them. Correspondence must be mailed to the name and address indicated on the Form 4868. If multiple forms are being sent to the same address (the same preparer is listed for several different taxpayers), they may be mailed in the same envelope. In the note, indicate the extension is approved to 10/15/2025 (list the current processing year) unless box 9 is checked, extension is approved to 12/15/2025 (list the current processing year).

2. When the document is returned from Entity, and the TIN has been changed, correct Field 01TIN. If Check Digits are in Field 01NC, enter the Name Control.

   Note: If changing the TIN leave a note with the corrected TIN on the RTR system, if Entity has not left a note.

   Note: If Form W-7 is attached, annotate the Form W-7 with the IRSN. Forward the Form W-7, all attachments, and a photocopy of the extension to the AUSPC ITIN Unit at the following address:
   IRS - AUSPC ITIN Unit
   Austin, TX 73301-0057

(1) Verify and correct coding and transcription errors.

(2) The TIN Type Indicator is a one-digit position field. Valid entries are "0" (a zero (IMF)) or "2" (BMF).

(3) BMF documents may contain either an SSN or EIN.

• The TIN Type Indicator for MFTs 51 and 52 must always be "0" (zero).

• The TIN Type Indicator for MFT 13, 17, 58, 63, 76, or 78 can be either "0" or "2".

• The TIN Type Indicator for all other BMF MFTs will contain "2".

(4) Also refer to procedures in IRM 3.12.10.4.3 for correcting Field 01TIN (Taxpayer Identification Number), above.

(5) Compare Field 01TIN with the document or archive record to find out whether the TIN is an EIN or an SSN.

(6) If the entry in Field 01TIN has an EIN, but the TIN Type is found to be an SSN, correct Field 01TTI by changing the "2" to "0" (zero).

(7) If the entry in Field 01TIN has an SSN, but the TIN Type is found to be an EIN, correct Field 01TTI by changing the "0" (zero) to "2".

(1) This is a six-position field that must be present.

1. Field 01TXP must be all numeric.

2. The Tax Period must be in a YYYYMM format. The first four positions represent the year (YYYY). The last two positions represent the month (MM) in which the taxable year ended.

3. The month in the Tax Period cannot be less than 01 or greater than 12.

   Exception: MFT 52 (Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return) is valid with a tax period of 000000.

4. For BMF documents, the Tax Period cannot be earlier than 196112, or later than the current year and month plus one year. See the exceptions in the chart below.

For MFT	the Tax Period cannot be
04	later than 199412.
08	earlier than 200412.
13	earlier than 198012.
16	earlier than 199412.
40	earlier than 200401.
43	earlier than 201512.
46	earlier than 198412.
49	earlier than 200602.
75	earlier than 201201.
82	earlier than 201712.
83	earlier than 201712.
84	earlier than 200712.
85	earlier than 200902.
86	earlier than 200812.

5. For IMF documents (MFT 30), the Tax Period cannot be earlier than 196212 or later than the current year and month plus one year.

   Exception: For MFT 29, the Tax Period cannot be earlier than 197512, or later than the current year and month plus one year.

   Exception: For MFT 35, the Tax Period cannot be earlier than 201412 or later than the current month plus one year.

   Exception: For MFT 55, the Tax Period cannot be earlier than 197512 or later than the current month plus one year.

   Exception: For MFT 65, the Tax Period cannot be earlier than 201412 or later than the current month plus one year.

   Exception: For MFT 82, the Tax Period cannot be earlier than 201712 or later than the current month plus one year.

   Exception: For MFT 83, the Tax Period cannot be earlier than 201712 or later than the current month plus one year.

(2) Correct Field 01TXP using the following procedures:

1. Compare the Tax Period on the document or archive record with Field 01TXP. Verify and correct coding and transcription errors.

2. If the Tax Period is more than one year in the future (for an annual return) OR one quarter in the future (for a quarterly return), research BMFOL/IMFOL looking for a valid Tax period. If none is found, post to the current tax period for the MFT you are working. If there is no tax liability, then you post to the current tax period you are working. Accept future tax periods; no early files.

3. Suspend the document as non-ADP using AC 620 if the Tax Period is prior to the earliest date acceptable for the MFT being processed. For further information on non-ADP tax returns, see IRM 3.12.10.2.9, Unprocessable ADP Documents.

4. If a different Tax Period is found from the documents or IDRS, research to be sure it is for the same taxpayer as on the document. If it is found to be the same taxpayer, overlay the Field 01TXP with the correct information.

   Note: Leave a note of the corrected Tax Period on the RTR system.

5. If you cannot resolve the tax period, EITHER:

1. SSPND 343 (Other Accounting), or

2. SSPND 360 (Other In-House Research)

3. Prepare Form 4227, Intra-SC Reject or Routing Slip (or local form) and note the research to be performed on the document if the Action Code does not fully explain.

(3) See also IRM 3.12.10.3.7 for procedures for using the Integrated Automation Technologies (IAT) Tool for Payment Perfection and IDRS research, including Command Code SUMRY.

(4) See also IRM 3.12.10.5.9.1, Integrated Automation Technologies (IAT), for procedures for using the Integrated Automation Technologies (IAT) tool for payment perfection and IDRS research.

(1) This is a two-position field that must be present.

1. Field 01MFT must be numeric.

2. Field 01MFT is preprinted or manually entered during the preparation of the document.

(2) Correct Field 01MFT using the following procedures:

1. Compare Field 01MFT with the document. Correct any coding or transcription errors.

2. If the MFT Code is not present, find the correct MFT code using Exhibit 3.12.10-1, Valid Tax Class---BMF/IMF MFT Code---Tax Period Tables, for more information.

(3) If the type of form cannot be found, research via IDRS as follows:

1. SSPND 354 (Filing Requirements Research), or SSPND 343 (Other Accounting), or SSPND 360 (Other In-House Research) or follow local procedures.

2. Attach a Form 4227, Intra-SC Reject or Routing Slip (or local form) and note the research to be performed on the document if the Action Code doesn’t fully explain the reason for the research to be performed.

3. If the document is for IMF, the MFT Code must be 29, 30, 31, 35, 55, 65, OR 82.

4. If the document is for BMF, the MFT Code must be 01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12, 13, 14, 15, 16, 17, 33*, 34, 36, 37, 40, 43, 44, 46, 49, 50, 51, 52, 58, 60, 61, 62, 63, 64, 67, 74, 75, 76, 77, 78, 83, 84, 85, 86, OR 99.

   Exception: As of January 1, 2011, ISRP will no longer enter MFT 33 (Form 990-C).

5. If IDRS Research Command Codes are not available, SSPND 354 (Filing Requirements Research), or SSPND 343 (Other Accounting), or SSPND 360 (Other In-House Research) or follow local procedures.

6. When the correct MFT Code is found, enter the MFT Code in Field 01MFT.

(1) The Plan Number is a three-digit number assigned by the employer/sponsor for each plan. The Plan Number is only valid with MFTs 74, 75, and 76.

1. The Plan Number must be present if the MFT code is 74, 75, or 76.

2. The Plan Number must be numeric.

(2) The Report Number is a three-digit number used to identify each Form 8038 (Tax Exempt/Private Activity Bonds) Series and Form 8328 Bond Issuances. The Report Number is only valid with MFT 46, 84, 85, and 86.

1. The Report Number must be present if the MFT is 46, 84, 85, or 86.

2. The Report Number must be numeric.

(3) If the MFT in Field 01MFT is not 46, 74, 75, 76, 84, 85, or 86, delete the entry in Field 01PN.

(4) For MFT 74 or For MFT 75, CP 213 (I) or (N) notice or Pre-Paid Payments and CP 283 Notice Payment Voucher, when a payment is received and the Plan Number is not in the valid range of 001-999 or is not found on the payment voucher, correct Field 01PN, using the following procedures:

1. If a valid Plan Number is not present, research via IDRS using CCs IMFOLI or IMFOLT for a TC 971 AC 291/292 or an indicator showing a CP 213 notice was generated; or CC BMFOLI for the Plan Number. Use INOLEP also.

   Note: The valid range for a Plan Number is 001-999. NEVER use Plan Number 000.

2. If a valid Plan Number is found, correct Field 01PN, Plan Number.

   Note: Leave a note of the corrected Plan Number on the RTR system.

3. If the Plan Number is not found or cannot be found, SSPND 320 to Entity.

   Note: If the payment was processed outside of the Ogden Campus, contact the Entity function at (801) 620-3237 or (801) 620-3234.

(5) For MFT 76, correct Field 01PN, using the following procedures:

1. Compare Field 01PN with the document. Correct any coding and transcription errors.

   Note: The Plan Number is a 3-digit number edited in or near the MFT block code on the document, and, according to ISRP instructions contained in IRM 3.24.10 (ISRP System - Revenue Receipts), it is a MUST ENTER field if the MFT code is 46, 74, 75, 76, 84, 85, or 86.

2. The valid range for a Plan Number is 001-999.

3. If a valid number is not present, research via IDRS, using CCs INOLEP, IMFOLI or IMFOLE for the Plan Number.

   Note: If Field 01TIN has an SSN, use Definer "V" when researching.

   Caution: If there are multiple plans, use CC BMFOLI when researching to find out where to apply the payment.

4. If a different Plan Number is found, research the number to be sure it is for the same taxpayer as on the document. If it is fount to be the same taxpayer, overlay the Field 01PN with the correct information.

   Note: Leave a note of the corrected Plan Number on the RTR system.

5. If the Plan Number is not found, SSPND 320 to Entity.

   Note: If the payment was processed outside of the Ogden Campus, contact the Entity function at (801) 620-3237 or (801) 620-3234.

6. If there are multiple Plan Numbers, circle all but one. Use the Plan Number that matches the name line.

7. If the Plan Number cannot be determined by Entity, enter "000".

(6) For MFT 46, MFT 84, MFT 85, or MFT 86, correct Field 01PN using the following procedures:

1. Compare Field 01PN with the document. Correct any coding and transcription errors.

   Note: The Plan Number is a 3-digit number edited in or near the MFT code block on the document, and, according to ISRP instructions contained in IRM 3.24.10 (ISRP System - Revenue Receipts), it is a MUST ENTER field if the MFT code is 46, 74, 75, 76, 84, 85, or 86.

2. The valid range is:

Form	Range
Reserved	000
8038	100-199
8038-G	300-399
8038-GC	500-599
8038-T	700-799
8328	900-999
8038-B	100-499 (MFT 85)
8038-TC	100-499 (MFT 86)
8038-CP	800-899; 200-299; 400-499
8703	100-999 (MFT 84)
8955-SSA	001-999 (MFT 75)

3. If a valid number is not present, research for the Report Number. The Report Number can be found by the form number the filer is required to file.

4. Research BMFOLI using tax period in Box 6 ("Date of Issue")Form 8038-T, and, if no prior return posted with the same tax period in the valid range, edit a report number of 700. If BMFOLI indicates a return has been filed for the same period with a report number of 700, edit a report number of 701. (For any other returns received for the same tax period, edit the return with the next available valid number.)

   Note: For all Amended Form 8038-T, edit Report Number 799; or Form 3244 (no return) without a valid Report Number, edit Report Number 799.

(1) This is an eight-position field that must be present.

1. Field 01TDT must be numeric.

2. The Transaction Date (received date) is entered in YYYYMMDD format. The first two digits must be 19 or 20 (century). The second two digits must be 00-99 (year). The fifth and six digits must be 01-12 (month). The seventh and eight digits must be 01-31 (day).

3. For IMF documents, if the MFT is 30, 31, or 55, the Transaction Date must be 19620101 or later. If the MFT is 29, the Transaction Date must be 19760101 or later.

4. For BMF documents, the Transaction Date must be 19610101 or later. See the exceptions in the chart below.

For MFT	the Transaction Date must be
07,	19880101 or later
15,	19910101 or later
16,	19940101 or later
77 and 78,	19870101 or later
83	20180101 or later

(2) Correct Field 01TDT using the following procedures:

1. Compare the Transaction Date on the document with Field 01TDT. Correct any coding and transcription errors.

2. If transcribed as shown on the document and the MFT is 15 and the Transaction Date is 19901231 or earlier, enter the Transaction Date as 19910101.

3. If the MFT is other than 15, and the document has an invalid Transaction Date, or no Transaction Date, find the original DLN Julian date and enter the date in Field 01TDT.

Exception: If there is a notation on the document not to change or alter, contact the originator. Use local campus procedures and follow the instructions given. SSPND 410.

(3) IMPORTANT: If a Form 4868 (Application for Extension of Time to File) has no transaction date, see IRM 3.11.212.6 and IRM 3.12.212.6 to find the correct date. (Also see Error Code 107 instructions under IRM 3.12.10.5.9.)

(1) This field is a three-position field that must be present.

1. The valid Transaction Codes for Field 01TC are:

400	640	661	680	695	721	760	820	841
610	641	662	681	700	722	762	821	843
611	642	670	682	701	730	766	822	850
612	650	671	690	702	731	790	824	851
620	651	672	691	710	732	792	830	852
621	652	678	692	712	740	800	832	890
622	660	679	694	720	742	802	840	892

2. The following codes are invalid:

for IMF, MFTs 30, 31, and 55:	620, 621, 622, 650, 651, 652, 678, 679, 790 and 792
for IMF IRAF, MFT 29:	610, 611, 612, 620, 621, 622, 650, 651, 652, 660, 661, 662, 678, 679, 690, 691, 692, 701, 710, 712, 800, 802, 821, 824, 830, 832, 851, 890 and 892.
for BMF:	890 and 892.

(2) Correction Field 01TC using the following procedures:

1. Compare the Transaction Code on the document with Field 01TC. Correct any coding and transcription errors.

2. If 01TC was transcribed correctly, find the correct Transaction Code. See Exhibit 3.12.10-3, Valid Transaction Codes by MFT. Enter the code in Field 01TC.

3. If the correct code cannot be found, SSPND 343 (Other Accounting) or SSPND 360 (Other In-House Research) for research or for contact with the originator for information needed to correct the transaction/document. Correct all errors.

(1) This is a 13-position field that must be present.

1. This field is non-correctable.

2. This field must be numeric.

(2) Correct Field 01TA> using the following procedures:

1. Compare the data on the document to Field 01TA>.

2. If the Primary Transaction Amount was transcribed incorrectly, SSPND 630 to reinput the document.

(1) This is a three-position field that may be present.

1. Field 01STC must be numeric.

2. For IMF, the valid debit codes are 170, 200, 270, 280, 360, and 772. The valid credit code is 770.

3. For BMF, the valid debit codes are 170, 180, 270, 280, 360, and 772. The valid credit code is TC 770.

4. For IMF and BMF, TCs 460, 472 and 570 are valid as a debit or credit.

   Note: When Field 01STC has a "460", an extension has been filed.

   Exception: A TC 460 is NOT valid for use with either MFT 35 or MFT 65 (Individual Shared Responsibility Payments).

5. For IMF with MFT 29, the valid debit codes are 200, 270, 280, 360, and 772. The valid credit code is TC 770.

(2) Correct Field 01STC using the following procedures:

1. Compare the data on the document with Field 01STC. Correct any transcription errors.

2. If 01STC is correct as transcribed, find the correct Secondary Transaction Code. See also Exhibit 3.12.10-3, Valid Transaction Codes by MFT. Enter the code in Field 01STC.

3. If it can be decided that a Secondary Transaction Code must not be entered, delete the information in Field 01STC.

4. If the correct code cannot be found, SSPND 343 (Other Accounting) or 360 (Other In-House Research) for contact with the originator for information needed to correct the transaction/document. Correct all errors.

5. A note must be added to the RTR system when a correction is made. Refer to IRM 3.12.10.3.5, The Remittance Transaction Research (RTR) System.

   Note: If the block is misbatched, contact your manager.

(1) This is a 13-position field that must be present, if the Secondary Transaction Code is present.

1. This field is non-correctable.

2. This field must be numeric.

(2) Correct Field 01SA> using the following procedures:

1. Compare the data on the document to Field 01SA>.

2. If the Secondary Transaction Amount was transcribed incorrectly, or if it must be blank, SSPND 630 to reinput the document.

(1) This is a three-position field that may be blank.

1. Field 01TTC must be numeric.

2. The valid Transaction Codes for Field 01TTC are:

610	641	662	681	700	731	800	832
611	642	670	682	701	732	802	850
612	650	671	690	702	742	820	851
620	651	672	691	710	760	821	852
621	652	678	692	720	762	822	890
622	660	679	694	722	790	824	892
640	661	680	695	730	792	830

3. Tertiary Transaction Codes are not valid for IMF MFT 29 records.

4. The following codes are invalid:

Master file	Invalid Transaction Codes
IMF	620, 621, 622, 650, 651, 652, 678, 679, 790 and 792.
BMF	890 and 892.

(2) Correct Field 01TTC using the following procedures:

(3) Compare Field 01TTC with the input document. Correct any transcription errors.

(4) If 01TTC was transcribed correctly, find the correct Tertiary Transaction Code. See Exhibit 3.12.10-3, Valid Transaction Codes by MFT. Enter the code in Field 01TTC.

(5) If it can be decided that a Tertiary Transaction Code must not be entered, blank field 01TTC.

(6) If the correct code cannot be found, SSPND 343 (Other Accounting) or 360 (Other In-House Research) either for further research or for contact with the originator for information needed to correct the transaction/document. Correct all errors.

(7)

(8) For Reject/Suspense Correction:

1. If the correct Tertiary Transaction code cannot be found, SSPND 343 (Other Accounting) for further research or for contact with the originator for the information needed to correct the document. Correct all errors.

(1) This is a 13-position field that must be present, if the Tertiary Transaction Code is present.

1. This field is non-correctable.

2. This field must be numeric.

(2) Correct Field 01TT> using the following procedures:

1. Compare the data on the document to Field 01TT>.

2. If the Tertiary Transaction Amount was transcribed incorrectly, or if it must be blank, SSPND 630 to reinput the document.

(3) For Rejects/Suspense Correction: Tertiary Transaction Amounts are not valid for IMF MFT 29 records. If a Tertiary Transaction Amount is present, SSPND 343 (Other Accounting) or 360 (Other In-House Research) for further research or for contact with the originator for information needed to correct the document. Correct all errors.

(1) This is a one-position field that may be present.

1. The valid entries are blank, zero (0), one (1), and two (2).

2. This field indicates Individual Retirement Account (IRA) possession on a jointly filed Form 1040, (IMF Doc Code 24).

3. This field is valid for IMF documents only.

(2) Correct Field 01SI using the following procedures:

1. Compare the document with Field 01SI on the screen. Correct any coding and transcription errors.

2. The valid ranges are:

Spouse Indicator	Indicator Description
0	Default; non-joint IRA (systemically generated when blank).
1	Primary taxpayer (i.e., primary spouse in a joint return) has an IRA.
2	Secondary taxpayer (i.e., secondary spouse in a joint return) has an IRA.
Blank	None of the above conditions exist.

(1) This is a one-position field that may be present.

1. The valid entries are blank, zero (0), and one (1).

2. The use of this indicator is limited to:
   For IMF, Primary and Tertiary Transaction Codes 660, 670, and 760.
   For BMF, Primary and Tertiary Transaction Codes 650, 660, 670 and 760.

(2) Correct Field 01BPI using the following procedures:

1. Compare the document with Field 01BPI. Correct any coding and transcription errors.

2. The valid ranges are 0, 1, or blank:

Indicator Ranges	Indicator Descriptions
0	Do not bypass UPC 305/198 check.
1	Bypass UPC 305/198 check.
Blank	Not Present

3. If Field 01BPI must not be present, delete the information in that field.

(1) This is a one-position field that may be present.

1. Field 01MSC is a one-position field.

2. The valid entries are blank, "M", and "S".

(2) Correct Field 01MSC using the following procedures:

1. Compare the document with Field 01MSC. Correct any coding and transcription errors.

2. The valid ranges are S, M, or blank:

Valid Entries	Valid Entry Descriptions
S	Split Payments
M	Multiple Payments
Blank	Not Present

3. If you cannot find the correct code, delete the information in this field.

(1) This is a nine-position field that may be present.

1. Field 01XTN must be numeric.

2. BMF documents may contain either an EIN or SSN.

3. MFTs 51 and 52 must always have an SSN "V" Account.

4. MFT 13, 17, 58, 63, 76, or 78 may have an EIN or SSN

5. All other BMF MFTs will contain an EIN.

(2) Correct Field 01XTN using the following procedures:

1. Compare Field 01XTN with the document. Correct any transcription errors.

2. If Field 01XTN was transcribed correctly and is still invalid, delete the data from Field 01XTN.

Note: If Field 01XTN is deleted, you must delete all Cross-Reference information (Fields 01XMT and 01XTP).

(1) Verify and correct coding and transcription errors.

(2) The Cross-Reference (x-ref) TIN Type Indicator is a one-digit position field. Valid entries are "0" (zero (IMF)) or "2" (BMF).

(3) BMF documents may contain either an SSN or EIN.

• The x-ref TIN Type Indicator for MFTs 51 and 52 must always be "0" (zero).

• The x-ref TIN Type Indicator for MFT 13, 17, 58, 63, 76 or 78, the X-ref TIN-Type Indicator must be either "0" or "2".

• The x-ref TIN Type Indicator for all other BMF MFTs must be "2".

(4) Compare Field 01XTN with the document or archive record to decide whether the x-ref TIN is an EIN or an SSN.

(5) If entry in Field 01XTN has an EIN, but the X-ref TIN Type has a "0" (zero), correct Field 01TTX by changing the "0" to "2".

(6) If entry in Field 01XTN has an SSN, but the x-ref TIN Type has a "2", correct Field 01TTX by changing the "2" to "0" (zero).

(1) This is a two-digit field which may be present. Field 01XMT must be numeric.

(2) Correct Field 01XMT using the following procedures:

1. Compare Field 01XMT with the document. Correct any coding and transcription errors.

If the document is for ...	Then the X-reference MFT must be ...
IMF	29, 30, 31, 35, 55, 65, or 82.
BMF	01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12, 13, 14, 15, 16, 17, 33, 34, 36, 37, 40, 43, 44, 46, 49, 50, 51, 52, 55, 58, 60, 61, 62, 63, 64, 67, 74, 75, 76, 77, 78, 83, 84, 85, 86, or 99.

2. If Field 01XMT is correct as transcribed and still invalid, delete the data in Field 01XMT.

   Note: If Field 01XMT is deleted, you must delete all cross-reference information (Fields 01XTN and 01XTP).

(1) This is a three-position field that may be present.

1. Field 01XPN must be numeric.

2. Field 01XPN must contain 000 unless Field 01XMT is 46, 74, 75, 76, 84, 85, or 86.

(2) Correct Field 01XPN using the following procedures:

1. Compare Field 01XPN with the document. Correct any transcription errors.

2. If Field 01XPN is correct as transcribed and is still invalid, delete the data in Field 01XPN. Enter "000" in Field 01XPN unless Field 01XMT is 46, 74, 75, 76, 84, 85, or 86.

(1) This is a six-position field that may be present.

1. Field 01XTP must be numeric.

2. Field 01XTP is entered in a YYYYMM format. The first four positions represent the year, and the last two positions represent the month in which the taxable period ended.

3. Field 01XTP must not be prior to 196112 or greater than the current year and month plus one year.

4. The Month in Field 01XTP must not be less than "01" or greater than "12".

(2) Correct Field 01XTP using the following procedures:

1. Compare Field 01XTP with the data on the document. Correct any transcription errors.

2. If Field 01XTP is correct as transcribed and is still invalid, delete the data in 01XTP.

Note: If Field 01XTP is deleted, you must delete all cross-reference information (Fields 01XTN and 01XMT).

(1) This is a two-position numeric field that may be present.

1. Field 01DPC must be numeric. No blanks or spaces are accepted when this field goes to error.

2. The valid DPCs are 00 through 24, 26, 29, 31, 33 through 36, 43 through 45, 47 through 53, 55 through 59, 63, 64, 65, 70, 71, 72, 73, 74, 75, 76, and 99.

3. If Field 01DPC is 12, Transaction Code must be 640.

4. If Field 01DPC is 13, Field 01MFT must be 30 and Field 01TXP must not be earlier than 199312 or later than 199411.

5. If Field 01DPC is 26, Field 01MFT must be 31, Transaction Date must be greater than August 16, 2010, and Transaction Code must be 670, 680 or 690.

6. If Field 01DPC is 29, Field 01MFT must be 13 or 55, and Transaction Code must be 640 or 670.

7. If Field 01DPC is 31, Field 01MFT must be 31.

8. If Field 01DPC is 36, Field 01MFT must be either IMF MFT 35 or IMF MFT 65, the Transaction Code must be either 640 or 670 or 680 or 690 or 694, and the Tax Period cannot be earlier than 201412. See the table below for processing exceptions for MFT 35 and MFT 65 transactions.

   Note: If Field 01MFT is 35 or 65, the transaction code is 640, 670, 680, 690, or 694 and the tax period is 201412 or later, then change Field 01DPC to 36.

   Caution: Designated Payment Code (DPC) 36 must be used ONLY with IMF MFT 35 and IMF MFT 65 (ACA Provision 5000A SRP Voluntary Payment (also known as "Individual Shared Responsibility Payment")). See also procedures contained in the table under (3), below.

   Reminder: Transaction codes other than the 6XX series TCs listed above may be used with either MFT 35 or MFT 65, but will NOT be accepted for use with DPC 36. Please refer to the table under (3), below, providing the specific procedures used for correcting MFT 35 and MFT 65 transactions.

9. If Field 01DPC is 43, Field 01MFT must be BMF MFT 43, the Transaction Code must be 640, and the Tax Period cannot be earlier than 201512.

   Caution: Designated Payment Code (DPC) 43 must be used ONLY with BMF MFT 43 (ACA Provision 4980H ESRP Voluntary Payment (also known as "Employers Shared Responsibility Payment")). Transaction codes other than TC-640 and Designated Payment Codes other than DPC 43 may be used with the MFT 43. Please refer to the table under (3), below.

10. Designated Payment Code 44 is for the OPA (On-Line Payment Agreement) Direct Debit Installment Agreement (DDIA) Origination Fee. If Field 01DPC is 44, Field 01MFT must be 55, the Primary Transaction Code must be 640, and the Tax Period cannot be earlier than 201612.

11. Designated Payment Code 45 is for the OPA Non-Direct Debit Installment Agreement Origination Fee (Regular Fee). If Field 01DPC is 45, Field 01MFT must be 55, the Primary Transaction Code must be 640, and the Tax Period cannot be earlier than 201612.

12. Designated Payment Code 46 is “RESERVED FOR COLLECTION”.

13. Designated Payment Code 52 is the DPC for the Installment Agreement (IA) Reinstatement or Restructure Reduced User Fee- (Low-Income). If Field 01DPC is 52, Field 01MFT must be 55, the Primary Transaction Code must be 640, and the Tax Period cannot be earlier than 201612.

(2) DPC 64 is valid for tax periods 201712 and later and may be input when MFT is either 02, 05, 06, 30, 34, or MFT 82 or MFT 83.

(3) DPC 70 is valid for tax periods 201712 and later and may be input when MFT is 02, 05, 06, 30, and 34.

(4) DPC 71 is valid for tax periods 201712 and later and may be input when MFT is 02, 05, 06, 30, and 34.

(5) DPC 72 is valid for tax periods 201712 and later and may be input when MFT is 02, 05, 06, 30, and 34.

(6) DPC 73 is valid for tax periods 201712 and later and may be input when MFT is 02, 05, 06, 30, and 34.

(7) DPC 74 is valid for tax periods 201712 and later and may be input when MFT is 02, 05, 06, 30, and 34.

(8) DPC 75 is valid for tax periods 201712 and later and may be input when MFT is 02, 05, 06, 30, and 34.

(9) DPC 76 is valid for tax periods 201712 and later and may be input when MFT is 02, 05, 06, 30, and 34.

(10) Correct Field 01DPC using the following procedures:

1. Compare the data on the document to 01DPC on the screen. Correct any transcription errors.

2. For Form 3244 and Form 4907, the DPC is edited in the box to the right of or circled below the preprinted "670".

3. If the document is Form 3244 (Payment Posting Voucher) or Form 4907(TDA/Taxpayer Delinquent Account) and Field 01DPC was transcribed correctly but is invalid, overlay Field 01DPC with "00". Otherwise, overlay with "05".

   Caution: Please refer (also) to procedures provided in the table under (11), below, for specific correction handling of (unique) MFTs.

(11) The following table describes unique DPC relationships requiring special handling. These Master File Tax Account (MFT) codes may require unique conditions to pass validation.

(12) The following DPCs are valid for revenue receipt processing:

(1) This is a five-position alpha-numeric field.

(2) This field cannot be all blank nor contain blanks (if the Transaction Code is TC 840 (Manual Refund)).

(3) This field cannot contain all zeroes.

(4) IMPORTANT: This field cannot be blank if there is a TC 840 transaction on either of the following forms: Form 3753 (Manual Refund Posting Voucher), Form 12857 (Refund Transfer Posting Voucher), or Form 5792 (Request for IDRS Generated Refund).

(1) This is a five-position alpha-numeric field.

(2) This field cannot be all blank nor contain blanks (if the Transaction Code is TC 840 (Manual Refund).

(3) This field cannot contain all zeroes.

(4) IMPORTANT: This field cannot be blank if there is a TC 840 (Manual Refund) transaction on the following forms: Form 5792 (Request for IDRS Generated Refund), Form 3753 (Manual Refund Posting Voucher), and Form 12857 (Refund Transfer Posting Voucher):

(1) This is a one-position numeric field.

(2) This field cannot be blank (if the Transaction Code is TC 840 (Manual Refund).

(3) These are the values of the BOD Code listed on the Form 3753 (Manual Refund Posting Voucher) and the Form 12857 (Refund Transfer Posting Voucher):

1. "1" represents LB&I (Large Business and International).

2. "2" represents SBSE (Small Business/Self Employed).

3. "3" represents TAS (Taxpayer Advocate Service).

4. "4" represents TEGE (Tax Exempt/Governmental).

5. "5" represents AM (Accounts Management).

6. "6" represents Compliance.

7. "7" represents SP (Submission Processing)

8. "8" represents RICS (Proposed).

9. "9" represents Appeals (Proposed).

10. "0" represents ICE (Proposed).

(4) IMPORTANT: Although Accounting revised the Form 3753, Manual Refund Posting Voucher, to accept these values, the program could not be updated to accept BOD Codes 8, 9, and 0. Refer to instructions in IRM 3.12.10.4.26.1, Correction Instructions, for workaround procedures if any of these codes are received on any transactions received in error.

(1) This is a one-position field that may be present.

1. Field 01RBI must be numeric.

2. Bypass indicators will be required on all refund Records where IRS needs to restrict FMS from Offsetting a refund. These indicators will identify for BFS the offset potential of a refund.

Note: Ensure that an edited digit is present following the title of the form whenever TC 840 is present.

3. The seven BPIs required are:

RBI	Meaning
0	TIN(s) eligible for refund offset, no restrictions. This code is used as a default when no other RBI is input. (This is also showed in the program as "Not significant".)
1	Bypass primary SSN debt (used only on IMF); (used when injured spouse is secondary filer).
2	Bypass secondary SSN debt (used only on IMF); (used when injured spouse is primary filer).
3	Bypass refund completely (valid on all accounts).
4	Bypass all debts except Child Support (Combat Zone).
5	Bypass all primary SSN debt and secondary SSN debt for all debts except Child Support (Combat Zone); (used when injured spouse is secondary filer and combat zone).
6	Bypass all secondary SSN debt and primary SSN debt for all debts except Child Support (Combat Zone); (used when injured spouse is primary filer and combat zone).

4. An RBI other than zero (0) will be posted/displayed along with the TC 840/846 on all output screens such as TXMOD, IMFOL, BMFOL, and MFTRA transcripts. The RBI correction procedures must also be posted on the Taxpayer Information File (TIF).

(2) Correct Field 01RBI using the following procedures:

1. Compare 01RBI with the data on the document. Correct any transcription errors.

2. If 01RBI is correct as transcribed and is still invalid, change 01RBI to zero (0).

(1) This is a 14-position alphanumeric field that must be present if the Block Header Transaction Code is equal to 840 (Manual Refund).

1. The Refund Schedule Number (RSN) is input on IDRS or ISRP manual refunds. The RSN is sent to the Bureau of the Fiscal Service (BFS) on the refund record.

2. The 14-digit format for RSN will be displayed as "YYYYJJJSCXAAAA" and consist of the following elements:

Position	Element	Description
1-4	YYYY	Program changed (effective July 1, 2022) as follows: For Calendar Year 2023: The program accepts Manual Refunds with Refund Schedule Numbers assigned (and refunds paid by the Bureau of the Fiscal Service (BFS) to taxpayers) in Calendar Years 2019, 2020, 2021, 2022, and 2023. Authorized Transmittal of Task #22GMF-03887-U for Processing Year 2022 (Production date effective 07/01/2022). Note: Calendar Year 2022 processing covered Manual Refund documents for Calendar Years 2018, 2019, 2020, 2021, and 2022. Programming changes were made as a result of request made by Business Requirement Error (BRE) IM01928221 NON-PROD C00126859/PROD C00126860
5-7	JJJ	Julian date, 001-365 (366 for leap year)
8-9	SC	Submission Campus (per UWR 242710): 18 - Austin 09 - Kansas City 29 - Ogden Note: The program also accepts 17 (Cincinnati) and 89 (Fresno) as valid FLCs (per UWR 242710).
10	X	File Type: 0-BMF; 1-IMF; 3-CADE; 4-IRAF; 5-Other; 6-NMF.
11	A	May be alpha, OR numeric OR equal to spaces IF ALPHA: Must be an alpha character Position 11 cannot be E or H IF NUMERIC: Position 11 must be equal to zero (0) IF SPACES: Position 11 must be a space
12	A	May be alpha, OR numeric OR equal to spaces IF ALPHA: Must be an alpha character Position 12 cannot be E or H IF NUMERIC: Position 12 must be equal to zero (0) IF SPACES: Position 12 must be a space
13	A	May be alpha, OR numeric OR equal to spaces IF ALPHA: Must be an alpha character Position 13 cannot be E or H IF NUMERIC: Position 13 must be equal to zero (0) IF SPACES: Position 13 must be a space
14	A	May be alpha, OR numeric OR equal to spaces IF ALPHA: Must be an alpha character Neither can be E or H IF NUMERIC: If numeric Position 14 must be equal to zero (0) IF SPACES: Position 14 must be a space.
11 - 14	AAAA	Note: Positions 11 through 14 may contain EITHER an Alphabetic OR Numeric OR Space. Position 11 must always contain an entry. If the position has an alpha character, that character can be any character other than an "E" or "H". Positions 12 through 14 will be checked individually by Validation, but the program is checking ONLY whether each position conforms to programming specifications constraints (i.e., whether alpha, numeric, or blank).

(2) Correct Field 01RSN using the following procedures:

1. The Refund Schedule Number (RSN) must be entered from Line 5 (Schedule Number) of Form 3753, Manual Refund Posting Voucher.

2. Compare the document with Field 01RSN. Correct any transcription errors.

3. This field may be zero (0) when the Transaction Code is 840 and the Blocking Series is 550-554, 90X or 92X.

4. If the RSN is NOT present on the document, OR if the RSN is less than 14 digits, SSPND 343 (Other Accounting) or 360 (Other In-House Research) to Accounting Operations.

   Note: If Accounting Operations did not initiate the refund, SSPND 343 (Other Accounting) or SSPND 360 (Other In-House Research) and route to the originator.

(1) This is a one-position field that may be present. The Refund Correction Indicator (RCI) will be coded if a refund is adjusted (the original refund amount was incorrectly keyed with amount that was too low).

(2) Correct Field 01RCI using the following procedures:

1. Compare the document with Field 01RCI. Correct any coding or transcription errors.

2. The valid ranges are:

Indicator	Description
0	No correction made to the original refund amount.
1	Correction made to the original refund amount.

(1) This is a one-position field that may be present.

(2) Taxpayers have the option to split their refunds in up to six separate accounts. The Split Refund Indicator (SRI) appears on revenue receipt transactions originating at the Regional Finance Centers. The information is based on information sent by taxpayers on Form 8888, Direct Deposit of Refund to More Than One Account, which must be sent with the taxpayer's Form 1040 series return.

(3) The Split Refund Indicator must be present on either the Form 3245 (Posting Voucher - Refund Cancellation or Repayment), the Form 3809 (Miscellaneous Adjustment Voucher), or, the Form 12857 (Refund Transfer Posting Voucher), when a TC 841 (Cancelled Refund Check Deposited) is present.

(1) Since January 2008, all Deposit Tickets (DT) and Debit Vouchers (DV) must be assigned a 20-digit Trace ID Number, which is used as a tracking mechanism to identify each DT with its corresponding payments and each DV with its corresponding debits. These numbers are a tool developed by the Custodial Detail Data Base (CDDB) as a means of addressing a material weakness discovered in the Service’s custodial accounting systems by the Government Accountability Office (GAO). Trace ID numbers will permit systemic reconciliation of pre-posted to posted payments and pre-posted and posted payments to deposit records.

(2) The CDDB, an enhancement arm to the Financial Management Information System (FMIS), was created to track all individual payments that comprise a deposit ticket. The CDDB also balances the individual transactions against the deposit ticket totals which were entered into the Interim Revenue Accounting Control System (IRACS) general ledger. The unique Trace ID Number allows all payments to be found and added to the CDDB.

(3) All input payment systems (i.e., Electronic Federal Tax Payment System (EFTPS), Lockbox) automatically assign a 20-digit Trace ID number to each deposit ticket.

(4) For Manual Deposit Tickets, The Trace ID Number is assigned by the Batch, Blocking, and Transmittal System (BBTS). The first 14 digits are the Trace ID Number (for the Deposit Ticket or Debit Voucher) and the last six digits are the Transaction Sequence Number(s) for the individual payment(s) comprising the Deposit Ticket. The Transaction Sequence Number begins with "000001", and is sequentially assigned to payments within a Deposit Ticket.

(5) Although most Trace ID numbers are assigned through BBTS, it is possible that some remittance documents will contain handwritten numbers assigned on various remittance documents sent for processing by some functions handling smaller volumes of manually processed forms.

(6) The format for a Trace ID Number that is to be included in all Deposit Tickets (14 digits) and on all payment transaction records (20 digits) is provided in the following table.

(7) For correction purposes, two (2) Trace ID fields each are provided for the Revenue Receipts program and the Form 1040-C/Form 1040-ES program:

1. Field 01TID (Trace ID)--- The first 14 digits represent the Trace ID number for the Deposit Ticket (DT) or Debit Voucher (DV); and,

2. Field 01TSN (Transaction Sequence Number) The last six positions of the 20-digit Trace ID represent a unique 6-digit transaction sequence number for each individual payment contained within its DT/DV.

   Caution: Do not confuse this sequence number with the DLN sequence number or the individual (payment) sequence numbers on the Deposit Ticket or Debit Voucher.

(8) Procedures for Error Code 153 (for Revenue Receipts) and Error Code 166 (Form 1040-C/Form 1040-ES) are also provided in this text for researching and correcting Trace ID information.