Part 7. Rulings and Agreements
Chapter 21. Exempt Organizations Determinations Processing
Section 8. EDS Unpostables
7.21.8 EDS Unpostables
Manual Transmittal
September 15, 2015
Purpose
(1) This transmits revised IRM 7.21.8, Exempt Organizations Determinations Processing, EDS Unpostables.
Material Changes
(1) Removed/updated system references to Master File Pipeline Subsystem and other out-of-date systems throughout.
(2) Updated the EDS Batch Run Error Code list.
(3) Made editorial changes throughout.
Effect on Other Documents
This supersedes IRM 7.21.8 dated January 1, 2003.
Audience
Tax Exempt and Government EntitiesExempt Organizations
Effective Date
(09-15-2015)
Tamera L. Ripperda
Exempt Organizations
Tax Exempt and Government Entities
Overview
(1) This IRM provides instructions on correcting unpostable transactions on the Employee Plans/Exempt Organizations Determination System (EDS). EP/EO Determinations Processing Unit employees are generally responsible for correcting Exempt Organizations (EO) unpostable transactions.
(2) EDS unpostables occur when a case is established or closed but the information doesn’t transmit correctly to the Employee Plans/Exempt Organizations Applications Control System (EACS). EACS serves as a conduit to Master File (MF). EACS transmits to MF on a weekly posting cycle.
(3) EO Determinations employees may also encounter unpostable issues when processing determination cases. Employees email open case unpostable issues to *TE/GE-EP/EO Unpostables.
(4) Processing employees generally resolve open case unpostable issues within 48 hours of receiving email notifications and email the employees who submitted the issues to let them know the issues were resolved.
(5) All required actions in this manual occur in EDS.
(6) Definitions of terms and acronyms used in this manual are listed in Exhibit 7.21.8-1, Definitions, and Exhibit 7.21.8-2, Commonly Used Acronyms.
(7) See IRM 7.22.1, Determination Letter Automation Systems Overview, and IRM 7.22.8, EP/EO Determination System (EDS) User Manual, for additional system information.
(8) TE/GE Operational Program Support (TOPS) analysts provide functional support to EDS users.
EDS Daily Batch Run
(1) EDS openings (establishments) and closings post to EACS through a daily batch run. After cases are entered and closings approved, EDS automatically updates the EDS MF status to mark the completed records "ready" for the batch run.
Note: A case can be opened and closed in the same day. The MF status (Status 4) instructs the batch to create both an opening transaction and a closing transaction in the same file.
(2) Marked records pass through specific validity and consistency checks in the batch run. If all checks are passed, the system generates and writes transaction or case records to a separate file. If validity checks are not passes, the system identifies the transaction as "unpostable."
(3) Unpostables can occur in either the EDS daily batch run (EDS unpostables) or in the EACS posting (EACS unpostables). The EDS daily batch run identifies all record errors before the file is transmitted to EACS.
Exception: The daily batch run won’t identify EACS unpostable issues between the zip code and state or between the EIN and Name Controls (OLE).
(4) The EDS batch runs Monday through Friday. It doesn’t run on weekends and holidays because EACS isn’t available to process the information. EDS generates the EACS file around midnight. If the system detects EDS Unpostables, the results are returned immediately to each case. EACS processes the file the next day around 5 PM. EDS processes the results from EACS before the midnight batch run. Each case is updated during this process.
Note: Weekend and holiday updates are processed with the next regularly scheduled batch run.
Unpostable Reports
(1) Reports are generated both from the EDS daily batch run and EACS. When errors are found:
EDS daily batch reports list the error cases and the error(s).
The system updates the MF status field with the unpostable code.
Errors (unpostables) require an EDS correction.
(2) EACS updates are run daily (excluding weekends and holidays). The run generates a report that lists run controls and any errors.
(3) When the EACS report is available, a program is run against the report to update the MF status with unpostable codes and closings. The system creates history records for these updates.
Correcting Daily Batch Run Unpostables
(1) Review the batch run report for a list of unpostable transactions. The report lists the last unpostable codes (reasons) for a case (see Exhibit 7.21.8-3, EDS Batch Run Error Codes). The case history is the only area that lists all the reasons a case didn’t post.
Note: When a case unposts on EDS, the MF status in the Query/Update Master File screen updates to the unpostable code (or to the last unpostable code found if more than one error).
(2) Generate a report of outstanding EDS unpostable cases, as necessary, using the Management Information System (MIS).
(3) Identify the correct entry for each error/unpostable by reviewing the case file. If unable to identify the correct entry, contact the employee who closed the case to determine the correct entry.
(4) Make correction(s) in the Query/Update Master File Screens (Option 1 of the ICS Main Menu). Use Option 4 - Update Status, Master Record or Closing Data to update both open and closed cases.
(5) After making correction(s), enter a "Y" in the MF code to resend the record to EACS.
Master File Codes
(1) Master File (MF) codes describe where the EDS record is in relation to EACS. MF codes and their meaning follow:
MF Code | Meaning |
|---|---|
0000 | Opening record waiting to be sent |
0001 | Opening record sent |
0002 | Closing record waiting to be sent |
0003 | Closing record sent |
0004 | Both opening and closing records waiting to be sent |
0011 | Letter generation record - not sent |
0012 | Update MIR data after closing waiting to be sent |
0013 | Update MIR data after closing sent |
0014 | Closing record bypass EIN check |
0030 | Closing record posted to EACS |
2000-2999 | EACS unpostable (when both opening and closing records were sent) |
3000-3999 | EACS update MIR closing data unpostable |
4000-4999 | EACS closing unpostable |
5000-5999 | EACS opening unpostable |
6001-6999 | EDS unpostables codes for update MIR data after closing, not sent to EACS |
7001-7999 | EDS unpostable codes for opening records when both opening and closing records were sent, not sent to EACS |
8001-7999 | EDS unpostable codes for closing records, not sent to EACS |
9001-9999 | EDS unpostable codes for opening records, not sent to EACS |
(2) MF unpostables codes are comprised of four digits.
First digit of MF Unpostable Code | Represents |
|---|---|
2 | EACS unpostable when opening and closing records were sent simultaneously (or together in the same file) |
3 | EACS update MIR data after closing record unpostable |
4 | EACS closing record unpostable |
5 | EACS opening record unpostable |
6 | EDS update MIR data after closing record unpostable |
7 | EDS opening record unpostable when opening and closing records were sent simultaneously (or together in the same file) |
8 | EDS closing record unpostable |
9 | EDS opening record unpostable |
(3) The last three digits are the unpostable code (see Exhibit 7.21.8-3, EDS Batch Run Error Codes).
Example: An unpostable code of 9092 indicates the State Code is invalid on an opening record. An unpostable code of 8092 indicates the State Code is invalid on a closing record.
(4) To resend the record to EACS, update the MF code to "Y." The unpostable will:
Update from MF code | To MF code |
|---|---|
2XXX | 4 |
3XXX | 12 |
4XXX | 2 |
5XXX | 0 (zero) |
6XXX | 12 |
7XXX | 4 |
8XXX | 2 |
9XXX | 0 (zero) |
Exceptions
(1) Some errors aren’t correctable in EDS. Correct the following errors by inputting an OS Get Services request:
Error Code | Description |
|---|---|
000 | Case Number is invalid |
005 | Area Office Code is invalid |
006 | Invalid Case Number (Julian Date) |
010 | Control Date is invalid |
011 | Invalid Form Number |
012 | Invalid Form Version Code |
013 | Type Request is invalid |
017 | Invalid Subsection |
023 | Inappropriate Update to Control Date Attempted |
052 | Invalid Closing Code |
053 | Case Not Approved |
055 | Inconsistent Closing Cd and Proposed Closing Cd |
056 | Missing Specialist Number |
134 | Invalid Deductibility Year |
166 | Inconsistent Closing Code and Type Request |
986 | Closing Record Missing PCCF on for this Update |
992 | Inconsistent KDO Code in FFN, Case Number and District Office Cd |
997 | No Matching em record |
998 | No matching ec record |
999 | No matching kd record |
(2) Update Error Code 001," File Folder Number is invalid" (001), using the normal process if the error is in the first two digits (D.O. Code portion of the File Folder Number); otherwise, submit an OS Get Services ticket to correct the error.
(3) When submitting a correction using OS GetServices, include: the EDS case number, the four digit unpostable condition, and "Assign to BU-TEGE-TOPS."
EACS Run Unpostables
(1) Records that successfully process through the programs are marked to update to EO/BMF based on the weekly posting cycles.
EACS Run Reports
(1) The EACS run report is automatically generated daily, Monday through Friday. The report lists run controls (total number of records) for number of records:
Sent to EACS
Added (established), closed and updated (MIR data updated)
Unpostable
(2) The run report lists out each case number accepted by EACS. Accepted cases plus unpostable cases should equal the total records sent.
Run Report Message Lines
(1) Run reports include message lines with invalid or inconsistent items. The nightly batch run reads the message lines to update the MF status with the unpostable code.
Note: Only read reports to compare the run controls and work any unpostables that are not in the unpostable (UNP) format.
(2) UNP and OLE lines print in the nightly batch run report in the following formats.
UNP|315432000EO|PCO|100|315123456|001
UNP|315001000EO|PAO|100|311234567|000
OLE|311500101EO|319500100|ANYE|ANY EXEMPT ORGANIZATION
(3) If the nightly batch run can’t update an EDS record, it prints a message line in the batch report. Correct the record; then resolve the unpostable.
(4) Unpostable codes 990 and 993 won’t update the MF Code. The quantities of these unpostables are indicated on the nightly batch report.
Reading Run Control Reports
(1) After the nightly batch run has processed, an employee can generate a report listing the unpostables in a more readable format and run control information of the EDS database updates. See IRM 7.22.8.5.2, Unpostable Listings and Codes, for information on generating the report.
(2) The report heading lists:
The run report date
The run report file name
The transaction file processing date
(3) Unpostable and OLE sections print on separate pages.
(4) Review the transaction file processing dates to ensure all files transmitted for each batch run day (since the last report day) are listed. If information doesn’t match, contact TOPS for assistance.
(5) Use the report’s Totals section to monitor updates to the EDS database:
Total Openings or Closings sent twice: A high number could indicate records are being resent to EACS; contact TOPS for assistance.
Records Not Updated Due to IC Status 30: If > 0, generally indicates the run report was put through the program more than once; contact TOPS for assistance.
(6) Compare whether all records were processed from each transaction file. The following items should equal the total on the report:
EP and EO Nightly Batch Run: Total Transactions Generated
CSPC Run Report: Individual File Number Totals - Number EO Records Read and Number EP Records Read
EP and EO EACS Run Report: Total Records Input
Note: If they don’t match, review the run report for unpostables that aren’t in the UNP format and add to the Total Records Input. If still unequal, contact TOPS.
(7) The remaining items in the TOTALS section are informational. The total of these four lines in each of the IC and AH columns should equal the Total Records Input.
Records Unmatched -Total records where the program couldn’t find the case number in the database. These cases(s) are listed in the EACS-EDS Errors Section.
Records Not Updated -Total number of records that were on the report where no update was done to the database. These are generally records openings and update after closings. These records do not update the MF status (IC table). If the same file was run more than once through the programming, this number would also include the total records found where the MF status was already a 30.
Records Updated/Added -Total records where the MF status (IC table) was updated because of a closing or an unpostable or when a action history (AH table) record was added. Action history records are added when the MF status was changed and for all openings and update after closings.
Database Failures -Total number of records where the database couldn’t be updated because a record was being used by another login. This wouldn’t generally happen since the batches are run when no one else is on the system.
Correcting EACS Unpostables
(1) Resolve EACS unpostables by:
Researching INOLES and the case file for correct data
Updating the information on EDS
Resending the record to EACS (see IRM 7.21.8.8 (3), below)
(2) If unable to determine the correct entry from INOLES or the case file, contact the employee who closed the case to determine the correct entry.
(3) Enter the correction(s) on the EDS Query/Update Master File Screen (Option 1 of the ICS Main Menu) and enter a "Y" or "B" in the MF code to resend the record to EACS.
Note: Use "B" to resend both the opening and closing record.
(4) When entering a "Y" or "B" use the appropriate function key ("Yes, Send") to verify the record should be sent to EACS.
(5) After the nightly batch run, the MF code will update to show the record was sent.
Common Error Codes
(1) See below for common error codes, what they mean, and how to correct them.
Error Codes | Description | Correction |
|---|---|---|
990 or 993 | Opening and/or closing record transmitted a second time without requiring a corrective action | Use Option 5 of the Update Master File screen to correct MIR data items. |
994 | Closing record is sent before an opening unpostable is corrected | Enter a "B" in the MF code. |
986 | Closing unpostable hasn’t been corrected and sent before the Update record was sent | Enter a "Y" in the MF code. |
100 and | Zip code and OLE errors | Correct the zip code or name control brackets. Enter a "Y" in the MF code to resend the record. |
(2) See Exhibit 7.21.8-3, EDS Batch Run Error Codes, for a listing of error code descriptions.
Definitions
Term | Definition |
|---|---|
Opening Record | The opening or establishment record is transmitted to EACS after an application is entered in Data Transcription Subsystem (DTS) or created in TEDS. Transmitting an opening record allows research capability with the command codes PLINQ and PLINF. These records are sometimes referred to as PAO records in the run reports. |
Closing Record | The closing record transmits to EACS after a case is closed and approved through the EDS Case Approval Screen. This record closes off the opening record. These records are sometimes referred to as PCO records in the run reports. |
Update MIR Data | Option 5 in the Query/Update Master File screen allows MIR items to be updated. An update record can be sent to EACS after the record has been closed and MIR items have been updated. These records are sometimes referred to as PUO records in the run reports. |
EC and IC Records | A "case" is stored in a number of tables in the EDS database. For a case to be viewed in the Update Master File screen it must have a record (with the same case number) in each of the EACS/MF data (EC) and inventory control (IC) tables. The record contains entity information, such as name, address, form number, etc. The EC record contains case information, such as subsection, status, etc. The IC record contains the MF indicator and the date. |
PCCF | The Plan Case Control File (PCCF) is the name of the database used for EACS system. The PCCF is the holding area until transactions can be sent to Master File. |
Commonly Used Acronyms
Acronyms | Definition of Terms |
|---|---|
EACS | EP/EO Applications Control System |
EC record | EACS/MF record |
EC tables | EACS/MF data tables |
EDS | Employee Plans/Exempt Organizations Determination System |
EIN | Employer Identification Number |
EM record | Employee record |
FFN | File Folder Number |
ICS | Inventory Control System |
IC tables | Inventory Control Tables |
MIR | Management Information Reports |
MIS | Management Information System |
OLE format | Online Error format |
PCCF | Plan Case Control File |
TEDS | Tax Exempt Determination System |
TE/GE | Tax Exempt and Government Entities |
UNP format | Unpostable format |
EDS Batch Run Error Codes
(1) This exhibit lists only the last 3 digits of the error code. See IRM 7.21.8.4 for an explanation of the error code first digit.
Error Codes | Error Messages |
|---|---|
000 | Invalid Case Number |
001 | Invalid File Folder Number |
002 | Invalid EIN (EDS will not accept 3rd digit as a 9) |
003 | Invalid Plan Number |
004 | Invalid Name Control |
005 | Invalid District Code |
006 | Invalid Case Number (Julian Date) |
007 | Invalid Case Number |
010 | Invalid Control Date |
011 | Invalid Form Number |
012 | Invalid Form Version Code |
013 | Invalid Type of Determination Request |
014 | Invalid benefit Type |
015 | Invalid Total Participants |
016 | Invalid Plan Year Ends |
017 | Invalid Subsection |
018 | Invalid Principal Activity Code (1) (Invalid NAICS Code) |
019 | Invalid District of Location Code |
021 | This Form not sent to Master File |
022 | Invalid Key District Office |
023 | Inappropriate Update to Control Date Attempted |
040 | Correction Disposal Record, See Functional Coordinator |
050 | Invalid Employee Grade |
051 | Missing Employee Grade |
052 | Invalid Closing Code |
053 | Case Not Approved |
054 | Missing Specialist Hours |
055 | Inconsistent Closing Cd and Proposed Closing Cd |
056 | Missing Specialist Number |
057 | Invalid Case Grade |
058 | Missing Case Grade |
059 | Missing Plan Number |
060 | Invalid Law Indicator |
061 | Missing Law Indicator |
062 | Invalid Plan Effective Date |
063 | Invalid Plan Vesting |
064 | Missing Plan Vesting |
065 | Inconsistent Plan Vesting and Form Number |
066 | Missing Plan Participants |
067 | Inconsistent Form Number and Plan Participants |
068 | Missing Plan Effective Date |
069 | Inconsistent Form Number and Plan Effective Date |
070 | Missing Plan Year Ends |
071 | Inconsistent Form Number and Plan Year Ends |
072 | Invalid Case Grade Source |
080 | Invalid 1st line of Name of Plan Sponsor |
081 | Invalid 2nd line of Name of Plan Sponsor |
082 | Invalid 1st line of Name of Organization |
083 | Invalid 2nd line of Name of Organization |
084 | Invalid DBA Name |
085 | Invalid in Care of Name |
087 | Invalid 1st line of Plan Name |
088 | Invalid 2nd line of Plan Name |
089 | Zip Code Must be Blank for Foreign Address |
090 | Invalid Address |
091 | Invalid City |
092 | Invalid State Code |
093 | Invalid Zip Code |
094 | Invalid Foreign Address |
095 | Invalid Foreign City |
096 | Invalid Foreign Country |
100 | Zip Code not Valid for this State Code |
101 | Invalid 941 Filing Requirement |
103 | Invalid 1120 Filing Requirement |
105 | Invalid 1041 Filing Requirement |
107 | Invalid 1065 Filing Requirement |
109 | Invalid 940 Filing Requirement |
111 | Invalid 990C Filing Requirement |
113 | Invalid 990T Filing Requirement |
115 | Invalid 5227 Filing Requirement |
117 | Invalid 990PF Filing Requirement |
119 | Invalid 990 Filing Requirement |
121 | Invalid Employment Code |
123 | Invalid Classification Code |
125 | Invalid Pension Plan Code |
127 | Invalid Foundation Code |
128 | Invalid Affiliation Code |
129 | Missing Exemption Determination Code |
130 | Invalid Deductibility Code |
131 | Inconsistent Deductibility Year |
132 | Invalid Advance Ruling Ends |
133 | Invalid Exemption Determination Code |
134 | Invalid Deductibility Year |
135 | Invalid Ruling Date |
137 | Invalid Accounting Period Ends |
138 | Invalid Hospital Indicator |
139 | Invalid Activity Code |
140 | Invalid Entity Type |
141 | Invalid Effective Date |
142 | Invalid Reviewer Grade |
143 | Invalid Taxonomy Code |
144 | Missing Taxonomy Code |
145 | Missing Reviewer Grade |
146 | Inconsistent Taxonomy ad Closing Cd |
148 | Inconsistent Foundation Cd and Principal Act Cd |
150 | Inconsistent Activity Code and Subsection Code |
151 | Inconsistent Activity Code |
152 | Missing Activity Code |
153 | Invalid Duplicates for Activity Code |
154 | Inconsistent Type Request and Activity Code |
155 | Inconsistent Foundation Cd, Subsection Cd and Determination Cd |
156 | Inconsistent Foundation Code and Subsection |
157 | Inconsistent Entity Type and Subsection |
158 | Inconsistent Deductibility Code and Subsection |
159 | Inconsistent Classification Code and Subsection |
160 | Inconsistent Deductibility Code and Determination Code |
161 | Inconsistent District of Location and State Code |
162 | Dummy EIN Must be Updated |
163 | Missing Reviewer Number |
164 | Missing Reviewer Hours |
165 | Missing Affiliation Code |
166 | Inconsistent Closing Code and Type Request |
168 | Missing Deductibility Code |
169 | Missing Classification Code |
173 | Inconsistent Advance Ruling End and Type Request |
174 | Inconsistent Advance Ruling End and Subsection |
175 | Ruling Date must be Entered for this Principal Activity Cd |
185 | Adv Ruling End must be Blank for this Principal Activity Cd |
188 | Pension Plan must be Blank |
189 | Inconsistent Employment Code, Determ Cd & Subsection |
300 | Inconsistent FR941 and FR940 |
301 | Inconsistent FR941 and Employment Cd |
302 | Inconsistent FR941 and State Cd |
303 | Inconsistent FR941, FR940 and Subsection |
304 | May NOT Zero Out a Filing Req Unless Determination CD is 1 |
305 | Inconsistent Filing Requirement and Determination Cd |
306 | Inconsistent Filing Req, Determination Cd and Subsection |
307 | Inconsistent Filing Req, Determ Cd, Subsection and Foundation Cd |
308 | Inconsistent Filing Req, Determination Cd, Foundation Cd |
309 | FR5227 Must Be 2 If FR1041 Is 1 For this Subsection |
310 | FR990PF Must Be 1 or 2 If FR1041 Is 1 For This Subsection |
311 | FR990PF Must Be 1 If FR1041 Is 1 For this Subsection |
312 | Only One Filing Req For 1041, 1065 or 1120 May Be Entered |
313 | Inconsistent FR990T With FR990PF |
314 | Inconsistent Filing Requirement and Classification Cd |
315 | Inconsistent Filing Requirement and Subsection |
316 | Inconsistent Filing Requirement and Foundation Cd |
317 | Principal Activity Cd Must Be 904 If FR990 Is 14 |
318 | Inconsistent FR990, FR990PF, Determ Cd and Principal Activity Cd |
319 | Inconsistent FR941, FR990 and Principal Activity Cd |
320 | Inconsistent FR990, FR940 and Principal Activity Cd |
321 | Inconsistent FR990, FR1120 and Principal Activity Cd |
322 | Inconsistent Filing Req, Employment Cd, Determ Cd and Subsection |
323 | Inconsistent Filing Requirement, Foundation Cd and Subsection |
324 | Inconsistent Filing Requirement and Deductibility Cd |
325 | Inconsistent Filing Req, Determination Cd and Deductibility Cd |
326 | Employment Cd Must Be Blank For This Subsection |
327 | Employment Cd Must Be Blank For This 941 Filing Requirement |
328 | Employment Cd Must Be Blank For This Determination Cd |
329 | FR940 Must Be Blank If Employment Cd Is Entered |
330 | Inconsistent Subsection and Affiliation Cd |
331 | Inconsistent Determination Cd and Principal Activity Cd |
332 | Inconsistent FR990T With FR990 |
333 | Inconsistent Employment Cd, Determ Cd and Activity Cd |
334 | Inconsistent Filing Req, Determination Cd and Employment Cd |
984 | Record Error with Foreign Address, See Function Coordinator |
985 | EIN Not in Service Center’s Valid Range — Verify (If Correct, enter D in the MF Code.) |
986 | Closing Record Missing on PCCF on for this Update |
987 | Update After Closing Error, See Functional Coordinator (Program Error) |
988 | Inconsistent Form No and Form 5309 Ind or 40K Inc |
989 | Cannot Change Activity Cd 998 to Another Code |
990 | Closing Record sent a second time (no action necessary if closing code matches service center, check PLINK) |
991 | Tape Error, contact TOPS |
992 | Inconsistent KDO Code in FFN, Case Number and District Office Cd |
993 | Opening Record sent a Second Time (No action necessary) |
994 | Opening Record missing (Enter a "B" to send both an opening and a closing record) |
995 | Record Error with MF Code, See Functional Coordinator |
996 | Mismatch on Name Control and EIN (OLE Error) |
997 | No matching em record |
998 | No matching ec record |
999 | No matching kd record |
