2.4.9. Command Codes ENREQ, INCHG, IRCHG, BNCHG and BRCHG

Command Code—required

TC000 INTEND TO BUILD INDICATOR— "1" must be entered in position 20 of line 1 if the intent is to establish an account on the Master File (a TC 000 will be input).

Name Control—Must meet Standard criteria for a TIN Name Control per IRM 2.3.8.

Case Status Code—"A" or "C"

Case Control—Must be a valid Case Category Code.

IRS Received Date—An * (asterisk) in the first position will generate current date. Otherwise, a date in MMDDCCYY format, which is not later than the current date less one year, must be input. * (note) * CC = Century

COMMAND CODE:

Taxpayers account number will be displayed.
If the TIN is followed by a blank, then the TIN is valid.
If TIN is followed by an asterisk (*), then the TIN is invalid.
(Generated) ITIN—Individual Tax Identification Number given to a non U.S. person who is not eligible for a Social Security Number.
The format for an ITIN is as follows:
• 9nn-50-nnnn thru 9nn-65-nnnn and 9nn-70-nnnn thru 9nn-88-nnnn (middle range is 50 through 65 and 70 through 88).
• TRANS-CD must not be TC000.

Name Control: (Generated)

Document Code:

Document Code 50 is used by Customer Service personnel in field offices and in the Service Centers.
If the Document Code is 50, Collection Location Code must be present. No other data except Posting Delay Code, Remarks, and CASE-ASSIGNMENT-NUM may be input.
Additional DOC-CD 50 Processing:
• If the CLC entered is not within the same service center as the current CLC, then INCHG will generate a TRANS-CD of "030".
• If the CLC entered is within the same service center as the current CLC, then INCHG will generate a TRANS-CD of "015".

If Document Code is 50, then
 Collection Location Codes must be input.

If Document Code is 63, then
 Remarks must be input.

Doc Code 63 requires one of the following data elements be entered:
1) Primary Name.
2) City and State.
3) Zip Code.
4) Age Category Code.
5) Filing Status Code.
6) Fiscal Year Month Ending.
7) IRA Indicator.
8) Keogh Indicator.
9) Killed in Terrorist Act Indicator (KITA).


10) Mail File Requirement.
11) New SSN.
12) Scrambled SSN Indicator.
13) Spouse SSN or
14) Transaction Code.

BLK-SERIES-IND (IMF account only)
The only valid entry for this field is an "8".
• This causes the generated transaction to receive a DLN in the " 800" series.

Valid character Is one numeric range 1–3.

Values are "1–6 ".

Killed In Terrorist Action Indicator. (IMF account only)
Valid entries are:
• "1" for Killed In Terrorist Action.
• "2" for held as hostage.
• "9" to turn off either " 1" or "2" setting.

New Name Control:
• The first position must be alpha.
• Other positions may be alpha, hyphen or blank. Exception: Hyphens not allowed in positions 2 or 3 for IRCHG.
• Blanks may not appear between characters in this field. If the New Name Control field is entered, then PRIMARY NAME must be present
• New Name Control must be equal to the first four significant characters excluding blanks following the right hand bracket.
If there are less than 4 characters, then complete the New Name Control with blanks.
If TC000 is input, then New Name Control must match name control on line 1.

May contain a First Name, a Surname, and possibly a Suffix.
Data will be entered beginning in position 44 and may extend to position 78.
A right hand bracket ( ] ) must always precede the Surname, and will also precede a Suffix when the Surname is less than four characters.
The Surname must consist of at least two valid characters:
• Valid entries are A–Z, hyphen, blank, right hand bracket and ampersand.
• Any characters following two or more sequential blanks are invalid.

If the PRIMARY NAME contains an entry, then New Name Control must be present.
Filing Status and Year Digits must also be present unless Referent MFT Code (for Penalty Name Line) is present in their place.

Entry must begin in position 44 and may extend to position 78.

Acceptable characters are:
• A–Z, 0–9, ampersand, hyphen, %, /, and blanks.
• Any characters following two or more sequential blanks are invalid.
If the CONTINUATION OF PRIMARY NAME contains an entry, then PRIMARY NAME, New Name Control, and Year Digits must also be present. A Name Line change representing a change earlier than the most recent period PRIMARY NAME in the MF entity will not affect the MF CONTINUATION OF PRIMARY NAME field if data is present in the CONTINUATION OF PRIMARY NAME field.

Must be 2 to 35 characters:
• Valid entries are A–Z, 0–9, hyphen, slash (/), and blank. If an entry is present in the MAIL-STREET field, then the MAIL-CITY/STATE/ZIP must also contain an entry.
If other address fields present MAIL-STREET cannot be blank.

Must be 2 to 35 characters.
• Valid entries are alpha, numeric and blanks.

If name of foreign country or the two character foreign country code is entered instead of City, then
the State code must be entered as a period plus a blank.
the CONTINUATION-OF-PRIMARY-NAME must have an entry.
Validation routine will generate a foreign country code from the country name or the foreign country name from the country code.

City name must be 3 to 22 characters.
• Valid values are A–Z, 0–9, hyphen or blank.
• First and last characters may not be blanks and successive blanks are not allowed.
• Last character of City name must be followed by a comma, followed immediately by State.
• For Military addresses, the city field is limited only to input of either APO or FPO.

A valid two character State code must follow City Name and comma.
For foreign address a period and blank (.) must substitute for State code.
If State code is used, then
a ZIP Code must be input with the entity change.

A two character Major City Code. See Document 7475 for a list of Major City Codes valid in each Service Center.
If Major City Code is used, then
no other data is allowed in the CITY/STATE field, a Street Address and ZIP Code must be input with the entity change.
When a major city code is used on input the expanded city, the state version of the major city will be returned on the valid screen response.

  Entry must be five or nine numeric characters:
• Valid range for the first five characters is 00401 to 99999. ZIP Code may not be input if State Code is input as period plus blank (foreign address).
• The ZIP Sectional Center — the first three digits of the ZIP Code—must be valid for the State code used. If a Major City Code is Input, then the consistency check and independent research confirms the validity of the ZIP Sectional Center for the State in question.

Enter a 1 if reinputting to override a foreign country validation error.

Enter a 1 if line 6 and 7 address fields are for primary taxpayer only. If 1 is entered line 6 and 7 input is mandatory.

Entry must be equal to 62 through the current year plus one year.

If input is to an IMF account (File Source Code is "*" or blank), then
one of the following must be present:
 1) PRIMARY NAME

 2) Filing Status Code
 3) Spouse SSN
 4) IRA Code or
 5) KEOGH Plan Ind.

Transaction Code: Entry must be one of the following 000, 012, 020, 040, or 041 otherwise the Transaction Code will be generated based on information entered on the screen.
New SSN may not be present. The valid range for the account TIN is as follows:
 001–01-xxxx through 899-xx-xxxx

 9xx-07-xxxx 9xx-19-xxxx
 9xx-08-xxxx 9xx-28-xxxx
 9xx-09-xxxx 9xx-29-xxxx
 9xx-17-xxxx 9xx-49-xxxx
 9xx-l8-xxxx 9xx-89-xxxx
 9xx-06-xxxx 9xx-10-xxxx
 9xx-11-xxxx 9xx-13-xxxx
 9xx-15-xxxx 9xx-16-xxxx
 9xx-39-xxxx 9xx-40-xxxx
 9xx-01-x500 9xx-03-x500 (last 3 digits 500 and up)
 9xx-66-xxxx
 9xx-70-xxxx through 9xx-88-xxxx

If the TIN is an IRSN, it will begin with 9 then the 4th and 5th digits of the number must equal the service center of jurisdiction where the transaction is being entered.

Establish MF Account.
PRIMARY NAME, Year Digits, Filing Status Code, City-State and Zip Code must be present.
New Name Control must match name control on Line 1.

Reopen MF Account.
New SSN may not be present.
Other data may be present.

Delete MF Account
POST DELAY CYCLE CODE may be present.

Directs SSN Change to valid Segment.
The File Source Code of the SSN on line 1 must be a blank (Valid IMF accounts).
New SSN and Remarks or PRIMARY NAME and Remarks must be present.
If PRIMARY NAME is present then
 Spouse SSN, CONTINUATION OF PRIMARY NAME, Year Digits, Filing Status Code,
 Post Delay Cycle Code and New Name Control may be present.

Directs SSN Change to Invalid Segment.
The File Source Code of the SSN on line 1 must be " *" (Invalid IMF account).
New SSN and Remarks or PRIMARY NAME and Remarks must be present.

If PRIMARY NAME is present and input is to an IMF account then CONTINUATION OF PRIMARY NAME, Spouse SSN, Year Digits, Filing Status Code, Post Delay Cycle Code and New Name Control may be present.

Mail File Requirement Entry valid values are 01 - 15.

If MFR = "08", then
 Transaction Code 000 must be present,
Scrambled SSN Indicator must = " 01", "10" or "12".

Fiscal Year Month Ending:
Valid entries must = 01–12.

Collection Location Code:
Valid Area Offices for SB/SE are 21–27, 35.
Valid Area Offices for W&I are 11–15.
The CLC may only be entered with DOC-CD 50.
The CLC is a mandatory entry.

Duplicate Address Indicator:
Only valid entry is ‘Y ’ (Yes).
‘N’ is the default value.
Only valid with TC's 000 and 014.
For the entry of ‘Y’ to be valid, an address must be entered, either manually or with the entry of ‘Y ’ in the DUP-ADDR-IND field, in the previous INCHG screen. An entry of ‘Y’ in the DUP-ADDR-IND field without an address being entered in the previous INCHG transaction will return an error message.
When a ‘Y’ is entered in the DUP-ADDR-IND field, the address itself will not appear until the INCHG has been transmitted and a ‘REQUEST COMPLETED’ screen returned.
The DUP-ADDR-IND can only be used with consecutive INCHG transactions. The point of it was to allow the automatic entry of an address if many INCHG's in a row were being sent to the same third party address.
NOTE: You must be careful when using this indicator to avoid sending an INCHG to the wrong address which could result in a possible disclosure issue.

Filing Status Code.
Valid values 1–7.
If a PRIMARY NAME Line is present and contains an ampersand (&), then
 Filing Status Code must be 2 or 7;
Else it will be a 1 or 3–6.

Entry must be 1–4 and Year Digits (YR) of 75 or greater must be input

Entry must be 1–4 and Year Digits (YR) of 75 or greater must be input.

Entity must be " 1"–"4" or "9" . Input to an IMF account only.

New SSN, ITIN or IRSN: Entry must be 9 numbers in SSN format (xxx-xx-xxxx) and must not be equal to the account number to which this transaction is being directed. The valid range for SSNs, ITINs and IRSNs are as follows:

001-01-xxxx through 899-xx-xxxx
Invalid Temporary SSN's:
 9xx-01-xxxx through 9xx-11-xxxx
 9xx-13-xxxx
 9xx-15-xxxx through 9xx-19-xxxx
 9xx-20-xxxx through 9xx-21-xxxx (SC 18 only)
 9xx-28-xxxx (SC 28 only)
 9xx-29-xxxx
 9xx-37-xxxx through 9xx-40-xxxx
 9xx-49-xxxx
 9xx-66-xxxx
 9xx-89-xxxx
 9xx-93-xxxx
Valid ITIN Ranges.
 9xx-50-xxxx through 9xx-65-xxxx, 9xx-70-xxxx through 9xx-88-xxxx,
 9xx-90-xxxx through 9xx-92-xxxx, 9xx-94-xxxx through 9xx-99-xxxx

If TIN entered in this field is an IRSN or invalid SSN, a File Source Code of "*" will be generated.

Entry must be 9 numerics in the following format (xxx-xx-xxxx) and must be a valid SSN, IRSN or ITIN. If an IRSN, it must begin with a ‘9 ’ and the middle two digits must be a valid service center code. It cannot be all zeros or all nines. The Spouse SSN must not be equal the account number to which this transaction is being directed unless the New SSN field is present. If New SSN is present, Spouses SSN must not be equal to New SSN. Year Digits must be present. If the PRIMARY NAME is present and the Filing Status Code is 2 or 7, then the PRIMARY NAME must contain an ampersand (&) and SPOUSE-SSN must be entered. If the PRIMARY NAME is present without an ampersand (&), then the Filing Status is 1 or 3–6. If the Filing Status Code is 3 or 6, and a Spouse SSN of 000–00–0001 is entered then the PRIMARY NAME cannot contain an ampersand (&). In order to delete a spouse's SSN, enter 000–00–0001 as if it is a new Spouse's SSN.

Entry must be " 01", "04", "09"," 10","12","13"," 20","21","22"," 23"or "24" .

Entry must be " 1" to turn the indicator on or "9" to turn the indicator off. No other elements except REMARKS may be input.

Only valid entry is " 1" . If "1" is input, Transaction Register Record will be generated regardless of account status. If the Document Code is "50" this field need not be input as the Transaction Register will automatically be suppressed.

RF-Referent MFT Code: (IMF account only) Entry must be "55" . PRIMARY NAME must be input. No other elements except New Name Control and Remarks may be input.

8 Byte structure will be:
Bytes 1–2: Area Office (AO)
Bytes 3–4: Territory Office (TO)
Bytes 5–6: Block Group(BG)
Bytes 7–8: Employee Number (EE)
Employee Number = Employee responsible for the delinquent taxpayer.

Valid AO values:
01–10 — Reserved for ICS/SCCB to represent SC values (TO will = 00).
11–15–W&I Areas.
21–27, 35—SB/SE Areas.
97–99–Reserved for ICS special use.
Range of valid assignment numbers:
BGEE = 0000-0199, 0500, 0601-0606, 1000-5999, 6200-6299, 6400-7000, 8000-8699, 8701-8999, 9100-9199, 9400-9799
Consistency checks:
BGEE = 6996 or 6997, then AOTO must be 3500
BGEE = 8300 or 8600, then account must be BMF
BGEE = 8600 or 8000, then TDI-CD must be 1 and TDA-CD must not be 1
BGEE = 7000, then TDA-CD or TDI-CD must be 1
BG = 66-69, then TO must be 70-89 or 94-99 or TO can be 00 if AO = 35
BG = 10-59, then TO can not be 00
BG first position = 0, 7 or 8, or BG = 64 or 65, then TO must be 00
BG = 94 or 95, then account must be EPMF
AO = 35 and BGEE = 6600-6995, then TO must be 70-89 or 94-99
AO = 35 and BGEE = 6996 or 6997, then TO must be 00
TO = 00, then BG must be 00-09,60-65,70,80-89,94-95 or BGEE must be 6996 or 6997
TO= 70-89 or 94-99, then BG must be 66-69
TO = 94-99, then AO must be 21-27 or 35 (INCHG ONLY)
TO = 70-89 and BG = 66-69, then AO must be 35
IF TIF10 does not exist, then BGEE can not be 7000
IF MEMO-CD = 1, no assignment change is valid
The following conditions require a STAUP (assignment not valid with INCHG/BNCHG)
If current TIF10 BGEE is 7100, then input BGEE 7000 is the only valid requested assignment
If TDA-CD = 1 then the following
If input BGEE = 7000 and current TIF10 BG = 09-70 or 72-99,
and current TIF10 BGEE not = 7100, then invalid
If input BGEE = 0601-0605 or BG = 00 or 01 and current
TIF10 BG = 70, then invalid
If input BG < 09 and current TIF10 BG = 10-69, then invalid
If input BG = 00, 01 or 06 and current TIF10 BG = 80-89, then invalid
The following are restricted conditions (can’t move directly from current to requested)
IF TDI-CD = 1, then
If input BG = 00, 01 or 06 and current TIF10 BG = 09-69, then invalid.
If AREA-OFFICE-CODE in SIR = 00, then
If current TIF10 BG = 10-69, then input BG can only be >09 and < 80 or input BGEE = 8500.
If AREA-OFFICE-CODE in SIR > 00, then
If TDA-CD = 1 or TDI-CD = 1 and current TIF10 BG < 09 or (current TIF10 BG = 09 and TIF02 ACS-ACCT-CD not = zero) , then any input is invalid.
IF TDA-CD = 1 or TDI-CD = 1 and current TIF10 BG = 80-89, then only valid input BGEE is 7000.

If CASE-ASSN-NUM entered with CLC-CD; Move CASE-ASSN-NUM to TIF 10 CASE-ASSN-NUM field.

Offer in Compromise: Entry must be 66, or 92 or greater.

Valid entries: 2014, 2015.... or 9999. If 45R-YR2 is entered it must be one greater than 45R-YR1. 9999 is the reset value.

Valid entries: 2015, 2016... or 9999. If 45R-YR1 is entered it must be on less than 45R-YR2. 9999 is the reset value.

Only the most current Address and CONTINUATION OF PRIMARY NAME are maintained on the IMF. Therefore, do not change the CONTINUATION OF PRIMARY NAME to reflect what was correct for a prior year unless it is also applicable to the most current period.

If a CONTINUATION OF PRIMARY NAME constitutes a part of the taxpayer entity for the current year, it must be entered even though it is unchanged.

If only a CONTINUATION OF PRIMARY NAME is being changed, the First Name must be entered even though it is unchanged. New Name Control and Year Digits must also be present.

To eliminate an unwanted CONTINUATION OF PRIMARY NAME, enter the PRIMARY NAME, unchanged and leave the CONTINUATION OF PRIMARY NAME blank.

Care should be a exercised when making name corrections involving the Validity of the account, i.e., changes that affect name controls. A re-sequencing and merging of an account's condition may arise.

The IMF PRIMARY NAME data must fit into the 35 spaces allotted for first name. It may be necessary to reduce the name data to comply with this requirement. Note # 7 lists steps to take until space requirements are met.

Reduce middle name(s) to initial(s).
Reduce secondary taxpayer's first name to an initial.
Reduce primary taxpayer's first name to an initial.

A right hand bracket to the left of the surname is required to indicate where the Name Control begins. A right hand bracket must be entered to the right of the surname if a suffix follows the surname and the surname is less than four characters. These brackets must NOT have a space before or after them. Exhibit 2.4.9-5

The Filing Status Code must be present.

Other changes may be made with a Name Line Change.

This example deals with two transaction codes which specifically bypass the Social Security DM–1 tape (a tape containing all valid SSN-Name combinations) to post an entity change of SSN and/or Name Control. The TC 040 directs to the valid segment of the Master File. The TC 041 directs to the invalid segment of the Master File. A simulated name change may be input to correct the validity on the Master File to agree with the SSA tape.

All input transactions are passed against the Social Security Tape for comparison to determine validity, a match directs the input transaction to the valid segment of the Master File and a mismatch directs the input transaction to the invalid segment.

Infrequently, the SSA is required to remove a name for a given SSN from its records. If an account has been established under the SSN-Name, transactions cannot reach that account after removal of that name from SSA tape . A TC 040 would be necessary to bypass SSA tape to reach this entity. A simulated name change will result in the revalidation of the SSN-Name and the account will be re-sequenced to the invalid segment of the IMF where transactions may address it. A TC 040 may be used when the validity of the Master File name is known to be valid.

It is possible for an account with a valid SSN-Name to be on the Invalid segment of the IMF. This condition is due to failure of an account to merge when re-sequenced from the Invalid to the Valid Segment. The account is directed back to its original slot on the Invalid Segment. A TC 041 is necessary, to bypass the DM–1 tape to reach this entity. The SSN may be changed to a Temporary number that will enable adjusting transactions to post to the account. A TC 041 may be used when the validity is known to be invalid.

The following fields are available for FOD addresses—CONTINUATION OF PRIMARY NAME, Street Address and City-State Fields. To properly format a foreign address all of the fields must be utilized.

CONTINUATION OF PRIMARY NAME LINE—If it is necessary to use this field to enter a portion of the address information, the most recent PRIMARY NAME, New Name Control, and Year Digits must also be present. If other than the most recent (controlling) name line is entered, the data contained in the CONTINUATION OF PRIMARY NAME field will not be recorded on the Master File. The street address is entered on the CONTINUATION OF PRIMARY NAME when entering a foreign address.

Street Address—This field must contain the city, province or county if present, directionals, NW, S, etc. and foreign postal code if present.

City-State-For foreign addresses, this field contains a substitute for a valid country. For example, a Canadian province. The override indicator that follows will cause system to accept this field as is.

FORGN-CTRY-OVERRIDE-IND Enter 1 to force acceptance of item 4 above.

An SSN change cannot be made by deleting a record from the IMF and then adding the record back to the file under a different SSN. Instead, the SSN change procedures should be used.

The only valid entries with an Document Code 50 are the CLC (mandatory) and the CASE -ASSN-NUM (optional and only with an entry of the CLC). Valid values for the CLC with INCHG are: 11-15 and 21-27, 35.

Bytes 1–2: Area Office (AO)
Bytes 3–4: Territory Office (TO)
Bytes 5–6: Block Group(BG)
Bytes 7–8: Employee Number (EE)
Employee Number = Employee responsible for the delinquent taxpayer.

Valid AO values:
01–10 — Reserved for ICS/SCCB to represent SC values (TO will = 00).
11–15–W&I Areas.
21–27, 35—SB/SE Areas.
97–99–Reserved for ICS special use.
Range of valid assignment numbers:
BGEE = 0000-0199, 0500, 0601-0606, 1000-5999, 6200-6299, 6400-7000, 8000-8699, 8701-8999, 9100-9199, 9400-9799
Consistency checks:
BGEE = 6996 or 6997, then AOTO must be 3500
BGEE = 8300 or 8600, then account must be BMF
BGEE = 8600 or 8000, then TDI-CD must be 1 and TDA-CD must not be 1
BGEE = 7000, then TDA-CD or TDI-CD must be 1
BG = 66-69, then TO must be 70-89 or 94-99 or TO can be 00 if AO = 35
BG = 10-59, then TO can not be 00
BG first position = 0, 7 or 8, or BG = 64 or 65, then TO must be 00
BG = 94 or 95, then account must be EPMF
AO = 35 and BGEE = 6600-6995, then TO must be 70-89 or 94-99
AO = 35 and BGEE = 6996 or 6997, then TO must be 00
TO = 00, then BG must be 00-09,60-65,70,80-89,94-95 or BGEE must be 6996 or 6997
TO= 70-89 or 94-99, then BG must be 66-69
TO = 94-99, then AO must be 21-27 or 35 (INCHG ONLY)
TO = 70-89 and BG = 66-69, then AO must be 35
IF TIF10 does not exist, then BGEE can not be 7000
IF MEMO-CD = 1, no assignment change is valid
The following conditions require a STAUP (assignment not valid with INCHG/BNCHG)
If current TIF10 BGEE is 7100, then input BGEE 7000 is the only valid requested assignment
If TDA-CD = 1 then the following
If input BGEE = 7000 and current TIF10 BG = 09-70 or 72-99,
and current TIF10 BGEE not = 7100, then invalid
If input BGEE = 0601-0605 or BG = 00 or 01 and current
TIF10 BG = 70, then invalid
If input BG < 09 and current TIF10 BG = 10-69, then invalid
If input BG = 00, 01 or 06 and current TIF10 BG = 80-89, then invalid
The following are restricted conditions (can’t move directly from current to requested)
IF TDI-CD = 1, then
If input BG = 00, 01 or 06 and current TIF10 BG = 09-69, then invalid.
If AREA-OFFICE-CODE in SIR = 00, then
If current TIF10 BG = 10-69, then input BG can only be >09 and < 80 or input BGEE = 8500.
If AREA-OFFICE-CODE in SIR > 00, then
If TDA-CD = 1 or TDI-CD = 1 and current TIF10 BG < 09 or (current TIF10 BG = 09 and TIF02 ACS-ACCT-CD not = zero) , then any input is invalid.
IF TDA-CD = 1 or TDI-CD = 1 and current TIF10 BG = 80-89, then only valid input BGEE is 7000.

If CASE-ASSN-NUM entered with CLC-CD; Move CASE-ASSN-NUM to TIF 10 CASE-ASSN-NUM field.

BNCHG or BRCHG

SSN or EIN Taxpayer account number will be generated from previous Command Code.
If followed by blank the TIN will be an EIN.
If followed by "V", the TIN will be a Valid BMF SSN.
If followed by "W", the TIN will be an invalid BMF SSN.
ITIN: Individual Tax Identification Number given to a non U.S. person who is not eligible for a Social Security Number. The range for an ITIN is 9nn–70–nnnn through 9nn–88–nnnn (middle range is 70 through 88). Input must be to a BMF SSN account. TRANS-CD must not be TC000.

Name Control generated from previous command code

Document Code must be 38, 50, 53 or 63.
Document Code 38 must be for a BMF EIN account with the MFT code of 05 and the Filing Requirements of 9 present.
Document Code 50 is used by Customer Service personnel in field offices and in the service centers. If the Document Code is 50, Collection Location Code must be present. No other data except Posting Delay Code and CASE-ASSIGNMENT-NUM may be input.
Additional DOC-CD 50 Processing:
• If the CLC entered is not within the same service center as the current CLC then BNCHG will generate a TRANS-CD of "030".
• If the CLC entered is within the same service center as the current CLC, then BNCHG will generate a TRANS-CD of " 015".
DOCUMENT Code 53 must be for a BMF EIN account and the Transaction Code must be 074 through 079 or 090 through 097.
DOCUMENT Code 63 may have one or more of the following elements present: Primary Name, Care of Name, Sort Name, Mailing City/State/Zip-Foreign Country, Form 8752 Code, Date of Death, Employment Code, Fiscal Year Month, Location Code, New EIN, New SSN, Payer Master File Ind, Railroad Retirement Board Number, Transaction Code, XREF-TIN- ITIN-IND and XREF-TIN-ITIN, 527 Political Organization, F944-Cache, LLC or at least one Filing Requirement greater than zero.

Blocking Series must only be present for Doc Code 53 and Transaction Codes 076, 079, 090, 091 or 096 OR Doc Code 63 and Transaction Code 052.
Valid value is 95 for Doc Code 53.
Valid value is 85 for Doc Code 63.

000 EIN accounts:

• Document Code must = 53 or 63.

• Primary Name, Filing Requirements, Mailing Address, City, State and ZIP must be present.

• The REMARKS field must be entered.

• New Name Control must equal name control on line 1.

• Sequence Number, New EIN and Employment Code of "9" may not be present.

SSN accounts:

• Collection Location Code and CASE ASSIGNMENT NUM must not be input.

• Document Code must be 63.

• Primary Name, City, State and ZIP may be present.

• New Name Control must equal name control on line 1.

• MFT Code must be present.

• If MFT Code is 52, Date of Death must be present and not equal to all nines.

• No Filing Requirement Code may be present

• The valid ranges for the account TINs are as follows:

Invalid Temporary SSN's: 001-01-xxxx through 899-xx-xxxx

Invalid Temporary SSN's:9xx-01-xxxx through 9xx-10-xxxx

Invalid Temporary SSN's:9xx-17-xxxx through 9xx-19-xxxx

Invalid Temporary SSN's:9xx-20-xxxx through 9xx-21-xxxx(AUSC ONLY)

Invalid Temporary SSN's:9xx-28-xxxx (PSC ONLY)

Invalid Temporary SSN's:9xx-29-xxxx

Invalid Temporary SSN's:9xx-37-xxxx

Invalid Temporary SSN's:9xx-38-xxxx

Invalid Temporary SSN's:9xx-39-xxxx

Invalid Temporary SSN's:9xx-49-xxxx

Invalid Temporary SSN's:9xx-66-xxxx

Invalid Temporary SSN's:9xx-89-xxxx

Invalid Temporary SSN's:9xx-93-xxxx

Invalid Temporary SSN's:9xx-98-xxxx (PSC ONLY)

Valid IRSN Range:
9xx-70-xxxx through
9xx-88-xxxx

If the TIN is an IRSN, it will begin with "9" then the 4^th and 5^th digits of the number must equal the service center of jurisdiction where the transaction is being entered.
• An ITIN cannot be input with a TC 000.

EIN accounts:

• Document Code must = 63.

• At least one Filing Requirements must be greater than zero; all others must be zero or significant.

• Other data may also be present.

• Remarks must be present.

SSN accounts:

• Document Code must = 63.

• MFT Code must be present.

• Other data may also be present.

• Remarks must be present.

• The following fields must not be present:

 1. PRIMARY NAME

 2. SORT NAME

 3. CARE OF NAME

 4. NEW NAME CONTROL

 5. MAILING STREET

 6. LOCATION STREET

 7. COLLECTION LOCATION CODE

 8. CASE ASSIGNMENT NUMBER

Document Code must be 63.
No other data except Posting Delay Code and Remarks may be entered. Input restricted to the following Entity User Profile ranges:
Austin 06225
Fresno 10239, 10241, 10242
Kansas City 09222 - 09238 except 09233
Cincinnati 02230 - 02239
Ogden 04232 - 04248.

Input must be to an EIN account only.
Document Code must be 63.
No other data except Posting Delay Code and Remarks may be entered.

Document Code must be 63.
Addresses Valid Segment (File Source Code on line 1 must be V)
New SSN or Primary Name (not both) must be entered.
If New SSN is entered then no other data except Posting Delay Code and Remarks may be entered.
If Primary Name is entered then no other data except New Name Control, Cont. Primary Name Posting Delay Code and Remarks may be entered.

Document Code must be 63.
Addresses Invalid Segment (File Source Code on line 1 must be W)
New SSN or Primary Name (not both) must be entered.
If New SSN is entered then,
 No other data may be entered except posting Delay code and remarks.
If Primary Name is entered, then
 No other data except New Name Control, Cont Primary Name, Posting Delay Code and
Remarks may be entered.

Document Code must be 63.
Input must be to an EIN account only.
No other data except Posting Delay Code, BLK-SERIES and Remarks may be entered.
This transaction code is restricted to CC BRCHG input only.

Document Code must be 63.
Input must be to an EIN account only.
Sequence Number must be entered.
• Valid range 001–999.
Fiscal Year Month Ending must be entered.
• Valid range = 01–12.
Allow PARA-SELECT-CD 'Z'.
No other data except Posting Delay Code and Remarks may be entered.
This transaction code is restricted to CC BRCHG input only.

Document Code must be 63.
Input must be to an EIN account only.
Sequence Number must be present.
• Valid range 001–999.
Effective Date must be present.
• Valid value is eight numbers in MMDDYYYY format.

The PARA-SEL-CD is a valid but optional entry.
• Valid values are "A", "B" or "Z." They can only be entered by themselves and not in combination with any other PARA-SEL-CD.
Fiscal Year Month Ending must be present.
• Valid values are 01 thru 12.
No other data except Posting Delay Code and Remarks may be entered.
This transaction code is restricted to CC BRCHG input only.

Document Code must be 63.
Input must be to an EIN account only.
Sequence Number must be present
• Valid range 001–999.
Effective Date must be present
• Valid value is eight numbers in MMDDYYYY format.
Fiscal Year Month Ending must be present
• Valid values when input with TC055 are 01 thru 12.
This transaction code is restricted to CC BRCHG only.
Allow PARA-SELECT-CD 'Z'
No other data except Posting Delay Code and Remarks may be entered.

Document Code must be 63.
Input must be to an EIN account only.
Sequence Number must be present
• Valid range 001–999.
The PARA-SEL-CD is a valid but optional entry. • Valid values are "A", "B", "C", "D" or "Z." They can only be entered by themselves and not in combination with any other PARA-SEL-CD.
This transaction code is restricted to CC BRCHG only.
No other data except Posting Delay Code and Remarks may be entered.

Document Code must be 63.
Input must be to an EIN account only.
Sequence Number must be present
• Valid range 001–999.
The PARA-SEL-CD is a valid but optional entry. • Valid values are "A", "B", "C", "D" or "Z." They can only be entered by themselves and not in combination with any other PARA-SEL-CD.
This transaction code is restricted to CC BRCHG only.
No other data except Posting Delay Code and Remarks may be entered.

Document Code must be 63.
Input must be to an EIN account only.
Small Foreign Sales Corp. Ind, must be input.
• Value = "0".
Sequence Number must be input.
• Valid range 001–999.
SFSC Country Code must be input.
Exhibit 2.4.9-15. for values.
XREF-TIN-ITIN-IND may be input.
• Valid values " 0" (SSN's) or "2" (EIN's).
XREF-TIN-ITIN may be input.
• Valid values are "000000000", "000000001" or "nnnnnnnnn" (n = any number).
Fiscal Year Month must be input.
• Valid range= 01–12.
Effective Date (not prior to 01-01-85) must be input.
• Valid value is eight numbers in MMDDYYYY format.
Paragraph Selection Code may be input.
• Value = "Z(s)" only if entered.
No other elements except Posting Delay Code and Remarks may be entered.

Document Code must be 63.
Input must be to an EIN account only.
Sequence Number must be input.
• Valid range 001–999.
XREF-TIN-ITIN-IND may be input.
• Valid values "0" (SSN's) or "2" (EIN's).
XREF-TIN-ITIN may be input.
Valid values are "000000000", " 000000001" or "nnnnnnnnn" (n = any number).
Effective Date (not prior to 01-01-85) must be input.
• Valid value is eight numbers in MMDDYYYY format.
Paragraph Selection Code may be input.
• Value = "Z(s)" only if entered.
No other elements except Posting Delay Code and Remarks may be input.

Document Code must be 63.
Input must be to an EIN account only.
XREF-TIN-ITIN-IND may be input.
• Valid values "0" (SSN's) or "2" (EIN's).
XREF-TIN-ITIN may be input.
Valid values are "000000000", "000000001" or "nnnnnnnnn" (n = any number).
No other elements except Posting Delay Code and Remarks may be entered.

Document Code must be 63.
Input must be to an EIN account only.
XREF-TIN-ITIN-IND may be input.
• Valid values "0" (SSN's) or "2" (EIN's).
XREF-TIN-ITIN may be input.
Valid values are "000000000", " 000000001" or "nnnnnnnnn" (n = any number).
No other elements except Posting Delay Code and Remarks may be entered.

Document Code must be 63.
Input must be to an EIN account only.
Paragraph Selection Code must be input.
• Valid Values A–E(s) or Z(s) (no other Codes) may be entered with Z(s)).
Sequence Number must be input.
• Valid range 001–999.
XREF-TIN-ITIN-IND may be input.
• Valid values "0" (SSN's) or "2" (EIN's).
XREF-TIN-ITIN may be input.
• Valid values are "000000000", "000000001" or "nnnnnnnnn" (n = any number).
No other elements except Posting Delay Code and Remarks may be entered.

Document Code must be 63.
Input must be to an EIN account only.
XREF-TIN-ITIN-IND may be input.
• Valid values "0" (SSN's) or "2" (EIN's).
XREF-TIN-ITIN may be input.
• Valid values are "000000000", "000000001" or "nnnnnnnnn" (n = any number).
No other elements except Posting Delay Code and Remarks may be entered.

Document Code must be 63.
Input must be to an EIN account only.
Effective Date (not prior to 01-01-85) must be input.
• Valid value is eight numbers in MMDDYYYY format.
Sequence Number must be input.
• Valid range 001–999.
Paragraph Selection Code may be input.
• Value = "Z(s)" only if entered.
XREF-TIN-ITIN-IND may be input.
• Valid values "0" (SSN's) or "2" (EIN's).
XREF-TIN-ITIN may be input.
• Valid values are "000000000", "000000001" or "nnnnnnnnn" (n = any number).

Document Code must be 63.
Input must be to an EIN account only.
Effective Date must be input
• Valid value is eight numbers in MMDDYYYY format.
Sequence Number must be input
• Valid range 001–999.
XREF-TIN-ITIN-IND may be input.
• Valid values "0" (SSN's) or "2" (EIN's).
XREF-TIN-ITIN may be input.
• Valid values are "000000000", "000000001" or "nnnnnnnnn" (n = any number).
No other elements except Post Delay Cycle Code and Remarks may be entered.

Document Code must be 63.
Input must be to an EIN account only.
Effective Date Input.
• Valid value is eight numbers in MMDDYYYY format. Employment Code may be input.
• If input, then it must equal "W" or "9. "
XREF-TIN-ITIN may be input.
• Valid values " 0" (SSN's) or "2" (EIN's).
XREF-TIN-ITIN may be input.
• Valid values are "0000000000", "000000001" or "nnnnnnnnn" (n = any number). No other elements except Posting Delay Code and Remarks may be entered.

Document Code must be 63.
Input must be to an EIN account only.
XREF-TIN-ITIN-IND may be input.
• Valid values "0" (SSN's) or "2" (EIN's).
XREF-TIN-ITIN may be input.
• Valid values are "000000000", "000000001" or "nnnnnnnnn" (n = any number).
No other elements except Posting Delay Code and Remarks may be entered.

Document Code must be 63.
Input must be to an EIN account only.
XREF-TIN-ITIN-IND may be input.
• Valid values "0" (SSN's) and "2" (EIN's).
XREF-TIN-ITIN may be input.
• Valid vales are "0000000000", "000000001" or "nnnnnnnnn" (n= any number).
No other elements except Posting Delay Code Remarks may be entered.

Document Code must = 53.
Input must be to an EIN account.
Effective date must be present.
• Valid value is eight numbers in MMDDYYYY format.
Remarks must be present(No other data).

Doc Code must = 53.
Input to an EIN account only.
Only Remarks allowed (No other data).
Reverses a 074.

Doc Code must = 53.
Input must be to an EIN account only.
Effective date must be present.
• Valid value is eight numbers in MMDDYYYY format.
Paragraph Selection Code must be present.
• Value(s) = "A–H(s)" or "I(s)" or "Z(s)".
If Paragraph Selection Code equals "I(s)" or "Z(s)", then
 No other Paragraph Selection Code(s) may be present.

Sequence number must be entered.
Valid range 001–999.
Blocking series may be entered.
• Value= "95".
No other data except what is listed plus Remarks is allowed.

Document Code must be 53.
Input must be to an EIN account only.
No other data except Remarks allowed.

Document Code must be 53.
Input must be to an EIN account only.
Paragraph Selection Code must be present.
• Value(s) = "A–H(s)" or "I(s)" or "Z(s)".
If Paragraph Selection Code equals " I(s)" or "Z(s)", then
 No other Paragraph Selection Code(s) may be present.
The Remarks field must have a valid entry.

Document Code must be 53.
Input must be to an EIN account only.
Effective date must be present.
• Valid value is eight numbers in MMDDYYYY format.
Blocking series must be present.
Remarks field must have a valid entry.

DOC-CD must be "63".
Effective date must be present.
• Valid value is eight numbers in MMDDYYYY format.
Remarks field must have a valid entry.
POST-DELAY-CD is a valid, optional entry(No other data).

DOC-CD must be "63".
Remarks field must have a valid entry.
POST-DELAY-CD is a valid, optional entry.

Input to an EIN account only. BLK-SERIES if input must = 95. SEQUENCE-NUM if input may be any valid value (001-999). EFFECTIVE-DT must be input(MMDDYYYY. PARA-SELECT-CD must = "Z(s)" if entered.
REMARKS must be present. No other data may be present.

Input must be to an EIN account. BLK-SERIES if input must = 95. REMARKS are to be input. No other elements are to be input.

Input to an EIN account only. BLK-SERIES if input must = 95. SEQ-NUM is a valid but optional entry. • Valid values = 000 – 999. EFFECTIVE-DT must be input (MMDDCCYY).
PARA-SELECT-CD if input must = "Z's".
REMARKS must be present. No other data may be present.

Input must be to an EIN account. BLK-SERIES if input must = 95. REMARKS are to be input. No other elements are to be input.

Input to an EIN account only. BLK-SERIES if input must = 95. PARA-SELECT-CD if input
must = "Z's".
REMARKS must be present. No other data may be present.

Input to an EIN account only. BLK-SERIES if input must = 95. EFFECTIVE-DT must be input (MMDDYYYY).
REMARKS must be present. No other data may be present.

Document Code must be 53.
Input must be to an EIN account only.
Effective date must be entered.
• Valid value is eight numbers in MMDDYYYY format.
Sequence number must be entered.
Valid range= 001–999.
Fiscal Year Month must be entered.
• Valid range = 01–12.
Blocking series may be entered.
• Value= "95".
If PARA-SELECT-CD is input,
• PARA-SELECT-CD must = "A", "B", "C ", "D", "E" or " Z";
No other PARA-SELECT-CD may be present.
REMARKS must be present. No other data may be present.

Document Code must be 53.
Input must be to an EIN account only.
Effective Date must be present.
• Valid value is eight numbers in MMDDYYYY format.
Block Series may be present.
Value= "95".
Paragraph Selection Code may be present.
Value(s) = "Z(s)" only if present.
No other data except Posting Delay Code and Remarks may be present.

Document Code must be 53.
Input must be to an EIN account only.
No other data except Posting Delay Code and Remarks may be present

Document Code must be 53.
Input must be to an EIN account only.
Paragraph Selection Code may be present.
• Value(s) must = "Z(s)" only if present.
SEQ-NUM is a valid but optional entry. • Valid values = 000 – 999.
No other data except Posting Delay Code and Remarks may be present.

Document Code must be 53.
Input must be to an EIN account only.
Sequence Number must be present.
• Valid value range "001–999".
Fiscal Year Month Ending must be present.
• Valid value range "01–12 ".
Paragraph Selection Code must be present.
• It must equal from one to five valid characters.
• Valid values equal " A(s)–H(s)" or "I(s)" or "Z(s) ".
• If Paragraph Selection Code equals "I(s) " or "Z(s)", then
 No other Paragraph Selection Codes may be entered.
No other data except Posting Delay Code and Remarks may be present.

Document Code must be 53.
Input must be to an EIN account only.
No other data except Posting Delay Code and Remarks may be present.

Document Code must be 53.
Input must be to an EIN account only.
Effective Date must be present.
• Valid value is eight numbers in MMDDYYYY format.
Block Series may be present.
• Value must = "95" if present.
Paragraph Selection Code may be present.
Value(s) must = "Z(s)" only if present.
No other data except Posting Delay Code and Remarks may be present.

Document Code must be 53.
Input must be to an EIN account only.
Paragraph Selection Code may be present.
• Value(s) must = "Z(s)" only if present.
No other data except Posting Delay Code and Remarks may be present.

Input must be to a BMF EIN account. XREF-TIN-ITIN-IND and XREF-TIN-ITIN must be entered.
Sequence number must be entered.
Valid range= 001–999.
No other elements except TRANS-CD, POST-DELAY-CYC-CD and REMARKS are to be input.

Input must be to a BMF EIN account. XREF-TIN-ITIN-IND and XREF-TIN-ITIN may be entered.
With a successful TC099 transaction, the following message appears on line 24:
ENTER ADDRESS CHANGE ON SEPARATE SCREEN FORM-56-CHG-IND may be entered but is optional.
• FORM-56-CHG-IND must = "1" if entered.

Sequence number must be entered.
Valid range= 001–999.
No other elements except TRANS-CD, POST-DELAY-CYC-CD and REMARKS are to be input.

DOC-CD must = "53" or " 63". Input must be to a BMF EIN account. PARA-SELECT-CD entry is optional. • If PARA-SELECT-CD is input, then, PARA-SELECT-CD must = " Z(s)" and no other PARA-SELECT-CD’s are to be input.
BLOCKING-SERIES entry is optional. • If BLOCKING-SERIES is input it must = 95.
SEQ-NUM entry is valid but optional. • If SEQ-NUM is input it must be in the range 001-999.
EFFECTIVE-DATE entry is mandatory. • The format is MMDDCCYY
No other elements except TRANS-CD, PARA-SELECT-CD, POST-DELAY-CYC-CD and REMARKS are to be input.

DOC-CD must = "53" or " 63". Input must be to a BMF EIN account. PARA-SELECT-CD entry is optional. • If PARA-SELECT-CD is input, then, PARA-SELECT-CD must = " Z(s)" and no other PARA-SELECT-CD’s are to be input.
BLOCKING-SERIES entry is optional. • If BLOCKING-SERIES is input it must = 95.
SEQ-NUM entry is valid but optional. • If SEQ-NUM is input it must be in the range 001-999.
EFFECTIVE-DATE entry is mandatory. • The format is MMDDCCYY
No other elements except TRANS-CD, PARA-SELECT-CD, POST-DELAY-CYC-CD and REMARKS are to be input.

DOC-CD must = "53" or " 63". Input must be to a BMF EIN account. PARA-SELECT-CD entry is optional. • If PARA-SELECT-CD is input, then, PARA-SELECT-CD must = " Z(s)" and no other PARA-SELECT-CD’s are to be input.
BLOCKING-SERIES entry is optional. • If BLOCKING-SERIES is input it must = 95.
SEQ-NUM entry is valid but optional. • If SEQ-NUM is input it must be in the range 001-999.
EFFECTIVE-DATE entry is mandatory. • The format is MMDDCCYY
No other elements except TRANS-CD, PARA-SELECT-CD, POST-DELAY-CYC-CD and REMARKS are to be input.

DOC-CD must = "53" or " 63". Input must be to a BMF EIN account. PARA-SELECT-CD entry is optional. • If PARA-SELECT-CD is input, then, PARA-SELECT-CD must = " Z(s)" and no other PARA-SELECT-CD’s are to be input.
BLOCKING-SERIES entry is optional. • If BLOCKING-SERIES is input it must = 95.
SEQ-NUM entry is valid but optional. • If SEQ-NUM is input it must be in the range 001-999.
EFFECTIVE-DATE entry is mandatory. • The format is MMDDCCYY
No other elements except TRANS-CD, PARA-SELECT-CD, POST-DELAY-CYC-CD and REMARKS are to be input..

Sequence number must be three numbers in the range of "001–999".
• Valid with Transaction Code "053", "054", "055", "058", "059", "060", "061" , "064", "066", "070","074","076","082","084","090", "093","094","098","099","100","101","102" or"103".

Posting Delay Code values 1–6 only.

• DOC-CD must = 50.
• The CASE-ASSN-NUM is an optional entry and can only be entered if the CLC has been entered.
• The CASE-ASSN-NUM is eight positions long.
• The first two digits (the AO) of the CASE-ASSN-NUM must = the CLC.
The 8 byte structure will be:
Bytes 1–2: Area Office (AO)
Bytes 3–4: Territory Office (TO)
Bytes 5–6: Block Group(BG)
Bytes 7–8: Employee Number (EE)
Employee Number = Employee responsible for the delinquent taxpayer.

Valid AO values:
01–10 — Reserved for ICS/SCCB to represent SC values (TO will = 00).
11–15–W&I Areas.
21–27, 35—SB/SE Areas.
97–99–Reserved for ICS special use.
Range of valid assignment numbers:
BGEE = 0000-0199, 0500, 0601-0606, 1000-5999, 6200-6299, 6400-7000, 8000-8699, 8701-8999, 9100-9199, 9400-9799
Consistency checks:
BGEE = 6996 or 6997, then AOTO must be 3500
BGEE = 8000, then account must be IMF (BNCHG ONLY)
BGEE = 8300 or 8600 then account must be BMF
BGEE = 7000, then account can not be NMF (BNCHG ONLY)
BGEE = 8600 or 8000, then TDI-CD must be 1 and TDA-CD must not be 1
BGEE = 7000, then TDA-CD or TDI-CD must be 1
BG = 66-69, then TO must be 70-89 or 94-99 or TO can be 00 if AO = 35
BG = 10-59, then TO can not be 00
BG first position = 0, 7 or 8, or BG = 64 or 65, then TO must be 00
BG = 94 or 95, then account must be EPMF
AO = 35 and BGEE = 6600-6995, then TO must be 70-89 or 94-99
AO = 35 and BGEE = 6996 or 6997, then TO must be 00
TO = 00, then BG must be 00-09,60-65,70,80-89,94-95 or BGEE must be 6996 or 6997
TO= 70-89 or 94-99, then BG must be 66-69
TO = 70-89 and BG = 66-69, then AO must be 35
IF TIF10 does not exist, then BGEE can not be 7000
IF MEMO-CD = 1, no assignment change is valid
The following conditions require a STAUP (assignment not valid with INCHG/BNCHG)
If current TIF10 BGEE is 7100, then input BGEE 7000 is the only valid requested assignment
If TDA-CD = 1 then the following
If input BGEE = 7000 and current TIF10 BG = 09-70 or 72-99,
and current TIF10 BGEE not = 7100, then invalid
If input BGEE = 0601-0605 or BG = 00 or 01 and current
TIF10 BG = 70, then invalid
If input BG < 09 and current TIF10 BG = 10-69, then invalid
If input BG = 00, 01 or 06 and current TIF10 BG = 80-89, then invalid
The following are restricted conditions (can’t move directly from current to requested)
IF TDI-CD = 1, then
If input BG = 00, 01 or 06 and current TIF10 BG = 09-69, then invalid.
If AREA-OFFICE-CODE in SIR = 00, then
If current TIF10 BG = 10-69, then input BG can only be >09 and < 80 or input BGEE = 8500.
If AREA-OFFICE-CODE in SIR > 00, then
If TDA-CD = 1 or TDI-CD = 1 and current TIF10 BG < 09 or (current TIF10 BG = 09 and TIF02 ACS-ACCT-CD not = zero) , then any input is invalid.
IF TDA-CD = 1 or TDI-CD = 1 and current TIF10 BG = 80-89, then only valid input BGEE is 7000.

If CASE-ASSN-NUM entered with CLC-CD; Move CASE-ASSN-NUM to TIF 10 CASE-ASSN-NUM field.

Collection Location Code:
Valid Area Offices for SB/SE are 21–27, 35.
Valid Area Offices for W&I are 11–15.

Date Wages Last Paid
Entry must be a valid date in MMDDCCYY format or all 9s (99999999). Entering all 9s in this field turns the date off at Master File.

Date Business Closed
Entry must be a valid date in MMDDCCYY format or all 9s (99999999). Entering all 9s in this field turns the date off at Master File.

The entry must be in screen positions 15 through 18.

The PRIMARY NAME consists of 2 to 35 characters.

The entry must begin in screen position 44 and may extend to position 78.

The first position must be alpha or numeric then, the remaining positions must be alpha numeric, right-hand bracket (]) or blank. Consecutive blanks are not allowed.

The NEW NAME CONTROL must be present and match the name control indicated from the PRIMARY NAME.

If the name control of the Primary Name is in the first four significant characters of the Primary name then no right-hand bracket is necessary.

If the name control of the Primary Name is not in the first four significant characters of the Primary name then a right-hand bracket must immediately proceed the name containing the name control. If a suffix or partner's name follows the PRIMARY NAME and the PRIMARY NAME is less than four characters, a second right-hand bracket must be entered immediately following the name containing the name control. Brackets must NOT be preceded or followed by a space.

Examples:
• JONES INC (no brackets)
• HARRY]JONES (bracket immediately preceding JONES but note following last name.
• HARRY]JON]& RONALD SMITH PTR (bracket before and after name containing name control).

Guidelines for BMF Account Name Changes: Exhibit 2.4.9-13.
1) DO NOT CHANGE THE PRIMARY NAME OF THE TAXPAYER ON THE BMF WHEN THE FOLLOWING CONDITIONS EXIST:
• Business changes from individual owner to another individual owner.
• Individual owner changes to corporation.
• Individual owner changes to partnership.
• Partnership changes to individual owner.
• Partnership changes to corporation.
• Corporation changes to individual owner.
• Corporation changes to partnership.
• Individual owner dies, wife or husband takes over where there is no estate involved (except spouse may request name change instead of NEW EIN for FR 3520).
• Individual owner dies, and estate takes over business.
• Individual owner or partnership goes into bankruptcy.
2) There is NO change in entity when:
• Corporation changes its name only the structure of the corporation remains the same.
• Business remains a partnership as long as one of the original partners and another person comprises the partnership.

• When one employing entity purchases another employing entity, a consolidation return is filed, the purchaser using its original EIN.
• An individual adds or drops a spouse as a partner.

Consists of 2 to 35 characters.

The entry must begin in screen position 44 and may extend to position 78.
The first position must be a right-hand bracket (]) then, the remaining positions must be
alpha, numeric, ampersand (&), hyphen (-) percent sign (%), or blank. Consecutive blanks
are not allowed.
The PRIMARY NAME and NEW NAME CONTROL must be present.

The SORT NAME must consist of 2 to 35 characters.
The entry must begin in screen position 44 and may extend to position 78.
The first position must be alpha, numeric, or dollar sign ($).
If the first position is a dollar sign ($) then the next and only other position must be "$" .**

If the first position is an alpha or numeric then, the remaining positions must be alpha, numeric ampersand (&), hyphen (-) or blank. Consecutive blanks are not allowed.
The Doc Code must be "63".
If an SSN account and the transaction code is present then it must be "000", " 040", "041".
If an EIN account and the transaction code is present then it must be "000".

The CARE OF NAME must consist of 2 to 35 characters.
The entry must begin in screen position 44 and may extend to position 78.
The first position must be a percent sign (%) or a dollar sign ($).
If the first position is a Dollar Sign ($) then the next and only other position must be "$" .
The "$$" is to delete care of name information without replacing it with new cue of name information.
If the first position is a percent sign then the second position must be blank and the remaining positions must be alpha, numeric, ampersand (&), hyphen (-), percent sign (%) or blank. Consecutive blanks are not allowed.
The Doc Code must be " 63" .
If an SSN account and the transaction code is present then it must be "000", "040", " 041".
If an EIN account and the transaction code is present then it must be "000".

Foreign Address must consist of 2 to 35 characters.
The first (left most) position must be alpha numeric or a dollar sign ($).
If the first position is alpha or numeric then the remaining positions must be alpha, numeric, hyphen (-), slash (/), or blank. Successive blanks are not allowed.
If the first position is a Dollar Sign ($) then the next and only other position must be "$" .
The "$$" is to delete foreign address information without replacing it with new foreign address information.
Document Code must be " 63" .
Transaction Code if present must be "000" or "014".
State Code of Mailing City/State/Zip Code must be "."
Foreign City of Mailing Street-or-Foreign City/Zip must be present.

Mailing Street must consist of 2 to 35 characters.

Valid characters are:
• alpha, numeric, hyphen (-), slash (/), used blank.
• Successive blanks are not allowed.
Mailing/City/State/Zip must be present.
Document Code must be "63".
Transaction Code if present must be "000" or "014".

Foreign City Zip consists of 2 to 35 characters.
Valid characters are alpha, numeric and blanks. Successive blanks we not allowed.
Foreign Street must be present and not equal "$$".
Document Code must be "63 ".
Transaction Code if present must be "000" or "014".

Mailing City, State and Zip must consist of 2 to 35 characters.

Valid characters are alpha and blank for City, alpha only for State and numbers only for Zip. Successive blanks are not allowed.
If CITY contains a FULL SPELLED OUT CITY name:
• Mailing Street, State and Zip Code must also be present.
• Commas separate City and State, and State and Zip on input.
If CITY contains a two character MAJOR CITY CODE:
• A Major City Code consists of two alpha characters. See Document 7475 for valid entries.
• Mailing Street and Zip Code must also be present.
• The last character of the Major City Code must be immediately followed by two commas ( ) immediately followed by the Zip Code.
• When a Major City Code is used on input an expanded City, State and Zip Code will be returned on the "REQUEST COMPLETE " screen.
If STATE CODE is present:
• The Zip Code must also be present.
• State Code must be "." If Foreign Country or code is present.
• State Code must not be present if Major City Code is present.
If ZIP CODE is present:
• The valid range for the first five numbers is 00401 to 99999, except the fourth and fifth digits must not be 00.
• The first three digits (Zip Sectional Center) must be valid for the STATE Code used. If a Major City Code is used the consistency check will be made against the State in which the Major City Is located.

Foreign Country or country code must consist of 2 to 35 characters.

Valid characters are alpha and blanks. Successive blanks are not allowed. Foreign Country or code must be followed by "." In place of State information and no zip code information.
Foreign Street must be present and not equal "$$".
Validation routine will generate a foreign country code from the country name or the foreign country name from the country code.

Location Street must consist of 2 to 35 characters.

Valid characters are alpha, numeric, hyphen (-), slash (/), and blank or "$$" only.
Successive blanks are not allowed.
If the first position is a Dollar Sign ($) then
 the next and only other position must be "$", and Location City/State/Zip must not be present. The "$$" is to delete Location information without replacing it with new Location information.
If Location Street is not equal to "$$" then
  Location City/State/Zip must be present
Document Code must = "63".
Transaction Code if present must = "000" or "014".

Location City/State/Zip must consist of 2 to 35 characters.

Valid characters are alpha and blank for City, alpha only for State and numeric only for Zip. Successive blanks are not allowed.
City, State and Zip must all be present.
Major City Codes are valid for Location City/State/Zip. Mailing City, State And Zip must consist of 2 to 35 characters. Valid characters are alpha and blank for city, alpha only for State and numbers only for Zip. Successive blanks are not allowed.
If CITY contains a FULL SPELLED OUT CITY name:
• Mailing Street, State and Zip Code must also be present. City and State, used State and Zip are separated by commas on input.
If CITY contains a two character MAJOR CITY CODE:
• A Major City Code consists of two alpha characters. See Document 7475 for valid entries.
• Mailing Street, Zip Code must also be present.
• The last character of the Major City Code must be immediately followed by two commas ( ) immediately followed by the ZIP Code.
• When a Major City Code is used on input an expanded City, State and Zip Code will be returned on the "REQUEST COMPLETE " screen.
City and State, and State and Zip are separated by commas on input.
If Location Address is equal to "$$" then
 Location City/State/Zip must NOT be present.
If Location Address is NOT equal to "$$" then
 Location City/State/Zip must be present.
If a Foreign Country or code is present then
 the State Code must be " ." And the Zip Code must NOT be present.
If a Domestic address is present the ZIP CODE must be present.
• The valid range for the first five numbers of 00401 to 99999, except the fourth and fifth digits must not be 00.
• The first three digits (Zip Sectional Center) must be valid for The STATE Code used.

One digit numeric.
Valid values are:
• "0" (enter a "0" if the XREF-TIN-ITIN is to be an SSN).
"2" (enter a "2" if the XREF-TIN-ITIN is to be an EIN).
"3" (enter a "3" if the XREF-TIN-ITIN is a PARENT-EIN).
• The XREF-TIN-ITIN-IND must be entered in tandem with a valid XREF-TIN-ITIN.
The Doc Code must = 63.
A valid TC along with any needed valid parameters for the TC may be entered.

A nine digit number:
• ‘00000000’ (all zeros) for no update to take place at Master File.
• ‘00000001’ for BMF field to be set to all zeros (" 000000000").
• ‘nnnnnnnnn’ for a specific number to be created ("n" = any numerical digit).
• No blanks, alpha or special characters are allowed.
The Doc Code must = 63.
The XREF-TIN-ITIN must be entered in conjuncture with a valid XREF-TIN-ITIN-IND.
A valid TC along with any additional valid parameters for the TC may be entered.
Other than a PARENT-EIN, valid Transaction Codes are:
• 52–55, 60–66 and 70–73.

DOC-CD must = " 53". FORM-56-CHG-IND is an optional entry
• Valid only with TC 099. FORM-56-CHG-IND must = "1" if entered.

Effective Date must contain eight numbers in MMDDCCYY format.

Fiscal Year Month Ending valid range is 01–12.

Employment Code valid characters are "A", "F", "G", "I", "M", "Q", "S", "T", "W","Z" or"9". (see Document 6209 for definition.
If Employment (TIF-00) or input is F, then the only valid Case Assignment input is 8300.
Restrict FLSG employment code changes to or from EC values A, T, G, F based on inputting employee's office-identifer and organization codes. The groups allowed to change or input these FLSG EC codes are: 40522, 40523, 40526, 40527, 40705, 40840, 40867, 40868.
If Employment Code is 9 then
 Transaction Code "000" cannot be present.
If Employment Code is A,
BOD-CD must ="TE",
BOD-CLIENT-CD must ="F".
Exhibit 2.4.9-14 for Table of Transaction Consistencies.

Railroad Retirement Board Number must be eight numbers.

Electronic Deposit Indicator valid value is "9".
Input must be to a BMF EIN account.

The field is six positions long.
• Up to a maximum of five positions may be filled at any one time.
• Up to five different code values may be entered into this field, except for I(s) or Z(s) (explanation follows).
• One position will always be blank. Any one of the six positions may be left blank.
Paragraph Selection Code range is A–H or I or Z.
If Paragraph Selection Code = I(s) or Z(s), then
 no other Paragraph Select Code(s) may be entered.
Code values may be repeated. For example, the field may contain one to five "I(s)", one to five "Z(s)" or a one to five combination of A(s)–H(s), with any of them being repeated. Ex. "BADHCb", "EFbbCH", "BbbbCb ", "bDGbDb", "IbIbIb", "bZZZZb", etc. (where b = blank). Transaction Code must be "053", "054","055","058","059", "060", "061", "064", "066", "076", "078", "082", "084", "086","087", "090", "091", "093", "094", "096", "097", "100", "101", "102", "103"or Paragraph Selection Code may equla a single "Z"with address input. See Transaction code description for valid values.
Multiple entries of each of these Paragraph Selection Codes up to a total of five are allowed. For example: "AAAAAb", or "BBBbBb ", or "bCbCbC", or "DbbbbD", or "bbbAbb" etc. (where b = blank). Paragraph Selection Code is also valid with BMF and EPMF NEW EIN.

Small Foreign Sales Corporation indicator value is "1".
Transaction Code " 060" only.

Foreign Country Override Indicator
Reinput with a value 1 to override a foreign country validation error.

Name Line Year/Quarter must be either a four or six digit numeric.
If four digit numeric, then.
 Name Line Year/Quarter must be less than 1971 or greater than 1981.
If six digit numeric, then
 Name Line Year/Quarter's first four digits must be 1971–1981.
 Name Line Year/Quarter's last two digits must be 03,06,09 or 12.
 Year/Quarter must contain six numbers in CCYYMM format. * (note) * CC = Century
Primary Name must be present.
MFT Code 51 must be input.

New SSN, ITIN or IRSN must be nine numbers in SSN format (nnn-nn-nnnn).
It can not be equal to the account number to which the New SSN is being directed.
The valid range for TINs are as follows:
 001–01-xxxx through 899-xx-xxxx

 9xx -08-xxxx
 9xx-19-xxxx
 9xx -66-xxxx
 9xx-28-xxxx
 9xx -09-xxxx
 9xx-29-xxxx
 9xx -17-xxxx
 9xx-49-xxxx
 9xx -18-xxxx
 9xx-70-xxxx through 9xx-88-xxxx
 9xx-07-xxxx
 9xx-89-xxxx
If the New TIN begins with "9", then
 a File Source Code of "W" will be generated (except for ITINs).
If the Transaction Code is entered, then
 it must be TC 040 or TC041 only.
Doc Code must = "63".

MFT Code must be input to BMF SSN accounts unless TC020 or TC04x or New SSN is present. Valid values are"08", "17", "42","51" , "52", "58", "68", "74","75","76" and"78".
MFT 74 and 75 only allowed for EIN accounts.

Date of Death must be eight numbers, the last four must = 1934 up through the current year.
Date of Death cannot be equal to or greater than the current date (Unless Date of Death equal 99999999).
• Date of Death equal to "99999999 " may be entered to reverse (turn off) this condition.
Date of Death must pass standard date validity checks.
MFT Code must be " 52" .
TC must be 000 or 016. No other fields allowed with a TC016.
Input must be to an SSN account.

SFSC Country Code is valid with Trans Code 060 and the Small Foreign Sales Corporation. This Foreign Country Code is NOT to be used in the Foreign Address.
Exhibit 2.4.9-15. for Table of Country Codes.

Spouses SSN, ITIN or IRSN must contain nine numbers in SSN format (nnn-nn-nnnn) and cannot be all zeros (0's) or all nines (9's).
Account must be an SSN account only.
Spouses SSN cannot be equal to the SSN of the account it is being added to.
Spouse SSN must be accompanied by the Primary Name Line and Name Line Year/Quarter.

Sole Proprietor SSN, ITIN or IRSN must be nine numbers in SSN format (nnn-nn-nnnn) and cannot be all zeros (0's) or all nines (9's).
Account must be an EIN account only.
The following BMF Filing requirements may not be present: 1120,1041,1065, CT–1, 990T, 5227, 990PF, 990 and 8752.

New EIN must contain nine numbers in EIN format (nn-nnnnnnn):
 1). The first two positions of the New EIN cannot be: 00, 07–10,12,17–20, 26–30, 32, 40, 49, 50, 60, 69, 70, 76, 78–80, 89 or 90.
Account must be an EIN account only.
New EIN cannot be equal to the EIN of the account it is being added to.
If Account is either a BMF or EPMF account then
 a Paragraph Selection Code (Z only) may be input.
No other elements except Doc Code 63, Paragraph Selection Code, Posting Delay Code and Remarks may be input.
Input is restricted to CC BRCHG only.

Type of Election
Valid entries are:
1 —Initial Classification.
2 —Change of current Classification.

Payer Master File Indicator must be equal to "1" only.
Input must be to a BMF EIN account only.

Transaction Register Indicator must be equal to "1" only.
If "1" is entered in the Transaction Register Indicator then
 the transaction will be suppressed from the selection for the Collection Daily Transaction Register.
Doc Code must be "63" only.

Form 8123 Code valid values are "1" filed, "2" approved, "3" disapproved and "9" delete setting.
Input must be to a BMF EIN account only.

Form 637–Ind valid values are "1" or "8" or " 9".

Service Center Number from the SIR. The Office Identifier must equal 01–10. The 3rd , 4th and 5th digits of the Employee Number of the SIR must equal the number that coincides with the Service Center. Note: Use the Office Identifier, the first 2 digits of the Employee Number, to determine the service center for the organization values. Exhibit 2.4.9-16.

Coordinated Examination Program-Valid entry must equal 01 or 99. The 3rd, 4th and 5th digits of the Employee Number of the SIR must equal the number that coincides with the Service Center. Exhibit 2.4.9-16.

Form of Entity
Valid entries are:
1–A Domestic eligible entity, taxable as a corporation.
2–A Domestic eligible entity, classified as a partnership.
3–A Domestic eligible entity, disregarded as a separate entity as a single EIN or SSN.
4–A Foreign eligible entity, taxable as a corporation.
5–A Foreign eligible entity, not effectively connected U.S. income.
6–A Foreign eligible entity, classified as a partnership filing form 1065/No effective connected U.S. income.

Wages Paid:
Valid entry must be numeric in "MMCCYY" format.

Business of Operation: Valid entry must be numeric in "MMCCYY" format.

Offer in Compromise Year
Valid entry must be numeric in "CCYY" format.
• Entry must = 9999, or equal to or greater than 1992.
No other elements except POSTING-DELAY-CD and REMARKS allowed.

527-POLITICAL-ORGANIZATION-
IND
Valid entries are 1 thru 5 or 9.
DOC-CD must be 63.

F944-CACHE-YEAR/IND
Current year minus 8 thru current year plus 1. Indicator values are 1 or 9.
1 —Turn on FR944 for year indicated.
9 —Turn off FR944 for year indicated.
If input, both the year and indicator must be present.

LIMITED LIABILITY COMPANY code
S - Single member LLC
M - Multi member LLC
9- Turn off LLC code

FILING REQUIREMENTS

Valid values are " 00", "01", "02", " 06", "07", "11", "13", " 14" or left blank. Input must be to a BMF EIN account only.
If 941 greater than 00, then
944 must = 00 or not entered.
941 equals "01" If the Code is equal to "G", "W" or "T" or "C" then Filing Requirement 940 must not be equal to "1" or "7", otherwise Filing Requirement 940 must be equal to"1" or"2".
941 equals " 02" then the Employment Code must be equal to "F".
941 equals "07" If the Employment Code is equal to " W", "G"or "T" then,
Filing Requirement 940 must not equal "1" , "2 " , or "7", otherwise Filing Requirement 940 must be equal to "7".
941 equals "11"
If Employment Code present then Employment Code must be equal to "T", "S", "M", "W" or "9" otherwise Employment Code must not be present and Filing Requirement 940 must be equal to "1" or "2".

941 equals " 14" If the Employment Code is present then it must be equal to "W" or "T" and Filing Requirement 940 must be equal to "1" or "7".
If the Employment Code is not present then Filing Requirement 940 must be equal to "7".

Valid values are " 0", "1", "2", " 3", "4", "7", or left blank.

Input must be to a BMF EIN account only.
If 940 greater than"0", then Employment Code must not be equal to "W" or "T".
If 940 equals "1" or "2" then at least one of the following Filing Requirements must be present and greater than zero:
If Filing Requirement = 941 it's value must = "00 ", "01" or "11";
If Filing Requirement = 943 it's value must = "0" or "1";
If Filing Requirement = 944 it's value must = "00", " 01" or"11".
If Filing Requirement 940 = "7" then the following Filing Requirements must be present and greater than zero: If Filing Requirement = 941 it's value must = " 00", "07" or "14". If Filing Requirement = 943 it's value must = "0" or " 7". If Filing Requirement = 944 it's value must = "0 " ,"7" or "14".

Valid values are 0, 1, or left blank.
Input must be to an BMF, EIN or SSN account. MFT-CD must = 68.
A Name change may be entered at this time but is not mandatory.
An Address change may be entered at this time but is not mandatory.
No other Filing Requirements need to be entered with FR 3520.


If the TC equals "000",
NEW-NAME-CTRL and PRIMARY-NAME must be entered. Address must also be entered.
The DOC-CD must = 63 (need not be entered. It comes up with the BNCHG screen).

Valid values use 0, 1 , 7 or left blank.
Input must be to a BMF EIN account only.

Valid values are 0 or 1 or left blank.
Input must be to a BMF EIN account only.
If 945 equals 0 or 1, then
 WP (Wages Paid) must be present. BOD (Business Operation Date) may be present.

Valid 1120 values are 00, 01, 03, 04, 06, 07, 09, 10, 11, 15, 16, 17, 18, or left blank.
20 designates FR1120C the replacement for FR990C.
Input must be to a BMF EIN account only.
If 1120 greater than 00, then
 Fiscal Year Month Ending must be present.
If 1120 greater than 00, then
Filing Requirements 1041,1066 and 1065 must be equal to zero or not present. Filing Requirement 1120 value 15 may only be entered through the Ogden Service Center.

Valid values are 0, 1 or left blank.
Input must be to a BMF EIN account only.
If 1065 equals 1 then
 Fiscal Yew Month Ending must be present.
If 1065 equals 1 then
 Filing Requirements 1066,1120 and 1041 must be equal to zero or not present.

FRM-8804-FR must = "0", " 1", "5" or "8". Input must be to a BMF EIN account. Doc-CD must = 63 The TC field must be either 000 or left blank.
• If TC = 000; then; The MFT-CD must be entered and = "08". The address must be entered.

Valid values are 00, 01, 02, 06, 07, 11, 13, 14 or left blank.
Input must be to a BMF EIN account only.
If 944 greater than 00 then 941 must = 00 or not entered.
 If 944 is 00 then F944-YR must be input along with F944-IND "9"..

Valid input values are 0, 1 or 2.
Input must be to a BMF EIN account only.
If 1041 equals 1 or 2 then
 Fiscal Year Month Ending must be present.
If 1041 equals 1 or 2 then
 Filing Requirement 1120 and 1065 must be equal to zero or not present.
If 1041 equals 2 then
BOD-DT and WP-DT must
also be input.

Valid values are 0, 1, 2 or left blank.
Input must be to a BMF EIN account only.
If CT–1 equals 1 or 2 then
 940 must not be present.

Valid values are " 0", "1" , "4", " 6", "7", "9" or left blank.
Input must be to a BMF EIN account only.
If 720 equals "9" then
 Transaction Code "000" must not be present.

Valid values are " 0", "1" or left blank.
Input must be to a BMF EIN account only.

Valid values are " 0", "1" or left blank.
Input must be to a BMF EIN account only.

Valid values are " 0", "1" or left blank.
Input must be to a BMF EIN account only.
If 990PF equals "1" then Filing Requirements 1120,1065,1041 must be equal to zero or not present.

Valid values are " 0", "1" or left blank.
Input must be to a BMF EIN account only.

Valid values are " 0", "1" or left blank.
Input must be to a BMF EIN account only.

Valid values are " 0" or left blank.
Input must be to a BMF EIN account only.

Valid values are " 0", "1", "8" or left blank.
Input must be to an EIN, SSN or ITIN account.


A Name change may be entered at this time but is not mandatory.
An Address change may be entered at this time but is not mandatory.
No other Filing Requirements need to be entered with the FR 3520A.
The MFT must be entered and equal ‘42’. NEW-NAME-CTRL and PRIMARY-NAME must be entered. Address must also be input.
The DOC-CD must = "63" (need not be entered. It comes up with the BNCHG screen).

Valid values are "00, 01 or 02" or left blank.

Valid values are " 00" or left blank.
Input must be to a BMF EIN account only.

Valid values are " 0" or left blank.
Input must be to a BMF EIN account only.

Valid values are " 0", "2" or left blank.
Input must be to a BMF EIN account only
If 990T equals "2" then
 Fiscal Year Month Ending must be present.
If 990T equals "2" then
 Filing Requirements 1120,1065,1041 must be equal to zero or not present.

Valid values are " 0", "1" or left blank.
Input must be to a BMF EIN account only.
If 706GS(T) equals "1" then
 only Filing Requirements 1041, 940, 941, 943 and 944 may be input.

Valid values are " 0","1" or left blank.
Input must be to a BMF SSN or EIN account only.
If 706GS(D) is input to a BMF SSN account then
 MFT Code must equal "78" .

Valid values are " 0", "1" or left blank.
Input must be to a BMF EIN account only.
If 8752 equals "1" then
 only Filing Requirements 1120, 940, 941, 944 and 1065 may be input:

Valid values are " 0", "1" or left blank.
Input must be to a BMF EIN account only.

Valid values are "1", " 9" or left blank. 9 is to reset bypass.

Valid entries: 2014, 2015.... or 9999. If 45R-YR2 is entered it must be one greater than 45R-YR1. 9999 is the reset value.

Valid entries: 2015, 2016... or 9999. If 45R-YR1 is entered it must be on less than 45R-YR2. 9999 is the reset value.

Valid entries: 1, 2 or 9. (9 is to reset ALE)

Valid input format is"YYYYMM".Valid values for YYYY are "1972" through current year. Valid values for MM are "01-12". "999999" will reset EIN-EST-DT.

Only the most current address is maintained on the file. Therefore, do not change address to reflect what was correct for prior year unless it is also applicable to the most current period.

Abbreviate all words of the address subject to accepted abbreviations listed in General Information.

Document Code must be 63.

TC 020 or 022 is the only data element to be entered, no other data may be present.

TC 091 indicates the termination of a Form 2553.

An Effective Date must be present.

The Document Code must be 53.

Remarks and Post Delay Cycle Code may be present

The CLC is a mandatory entry.
• Valid values = 11-15, 17 or 21-27, 35.

Bytes 1–2: Area Office (AO)
Bytes 3–4: Territory Office (TO)
Bytes 5–6: Block Group(BG)
Bytes 7–8: Employee Number (EE)
Employee Number = Employee responsible for the delinquent taxpayer.

Valid AO values:
01–10 — Reserved for ICS/SCCB to represent SC values (TO will = 00).
11–15–W&I Areas.
21–27, 35—SB/SE Areas.
97–99–Reserved for ICS special use.
Range of valid assignment numbers:
BGEE = 0000-0199, 0500, 0601-0606, 1000-5999, 6200-6299, 6400-7000, 8000-8699, 8701-8999, 9100-9199, 9400-9799
Consistency checks:
BGEE = 6996 or 6997, then AOTO must be 3500
BGEE = 8000, then account must be IMF (BNCHG ONLY)
BGEE = 8300 or 8600, then account must be BMF
BGEE = 7000, then account can not be NMF (BNCHG ONLY)
BGEE = 8600 or 8000, then TDI-CD must be 1 and TDA-CD must not be 1
BGEE = 7000, then TDA-CD or TDI-CD must be 1
BG = 66-69, then TO must be 70-89 or 94-99 or TO can be 00 if AO = 35
BG = 10-59, then TO can not be 00
BG first position = 0, 7 or 8, or BG = 64 or 65, then TO must be 00
BG = 94 or 95, then account must be EPMF
AO = 35 and BGEE = 6600-6995, then TO must be 70-89 or 94-99
AO = 35 and BGEE = 6996 or 6997, then TO must be 00
TO = 00, then BG must be 00-09,60-65,70,80-89,94-95 or BGEE must be 6996 or 6997
TO= 70-89 or 94-99, then BG must be 66-69
TO = 70-89 and BG = 66-69, then AO must be 35
IF TIF10 does not exist, then BGEE can not be 7000
IF MEMO-CD = 1, no assignment change is valid
The following conditions require a STAUP (assignment not valid with INCHG/BNCHG)
If current TIF10 BGEE is 7100, then input BGEE 7000 is the only valid requested assignment
If TDA-CD = 1 then the following
If input BGEE = 7000 and current TIF10 BG = 09-70 or 72-99,
and current TIF10 BGEE not = 7100, then invalid
If input BGEE = 0601-0605 or BG = 00 or 01 and current
TIF10 BG = 70, then invalid
If input BG < 09 and current TIF10 BG = 10-69, then invalid
If input BG = 00, 01 or 06 and current TIF10 BG = 80-89, then invalid
The following are restricted conditions (can’t move directly from current to requested)
IF TDI-CD = 1, then
If input BG = 00, 01 or 06 and current TIF10 BG = 09-69, then invalid.
If AREA-OFFICE-CODE in SIR = 00, then
If current TIF10 BG = 10-69, then input BG can only be >09 and < 80 or input BGEE = 8500.
If AREA-OFFICE-CODE in SIR > 00, then
If TDA-CD = 1 or TDI-CD = 1 and current TIF10 BG < 09 or (current TIF10 BG = 09 and TIF02 ACS-ACCT-CD not = zero) , then any input is invalid.
IF TDA-CD = 1 or TDI-CD = 1 and current TIF10 BG = 80-89, then only valid input BGEE is 7000.

If CASE-ASSN-NUM entered with CLC-CD; Move CASE-ASSN-NUM to TIF 10 CASE-ASSN-NUM field.

Command Code

EIN Taxpayer account number will be generated from previous Command Code.

File Source N = NMF

Generated from previous Command Code.

Document Code must be either "50" or "63".
Document Code 50 for NMF can be used by Customer Service personnel in the field offices or in the service center.
• If DOC-CD = 50, only the CLC (mandatory) and the CASE-ASSN-NUM (optional) are valid entries along with the Post Delay Cycle Code and REMARKS.
No other data may be input with Document Code 50.
• If CLC input is made to NMF (File source Code "6") account; then;
If CLC-CD = 21 – 27 or 35; Move CLC-CD to TIF 00 CLC-CD field. If CASE-ASSN-NUM entered with CLC-CD; Move CASE-ASSN-NUM to TIF 10 CASE-ASSN-NUM field; Else;
Move CLC to positions one and two of TIF 10 CASE-ASSN-NUM field; Move " 00" to positions three and four of TIF 10 CASE-ASSN-NUM field; Move "6100" to positions five thru eight of TIF 10 CASE-ASSN-NUM field; Else;
Move "INVALID AO FOR NMF" to BNCHG error message field.

Additional Processing:

• If the CLC entered is not within the same service center as the current CLC then BNCHG will generate a TRANS-CD of " 030".
• If the CLC entered is within the same service center as the current CLC, then BNCHG will generate a TRANS-CD of "015".

Blocking Series must only be present for Doc Code 53 and Transaction Codes 076, 090, 091 or 096
Valid value is 95

Transaction Code: Literal TC must be followed by an 020.
No other TC's are valid for NMF.
Document Code must be 63 and New EIN/SSN may be present.
No other data may be present.

Sequence number must be three numbers in the range of "001–999" . Transaction Code must equal "053", "054", "055", "058", "059", "060", "061" , "064", "066", "070", "090" or "094",

Posting Delay Code: Values are "1–6".

New Name Control: Exhibit 2.4.9-13. BMF CC BNCHG General Format

Primary Name: Exhibit 2.4.9-13 BMF CC BNCHG General Format

Continuation of Primary Name: Exhibit 2.4.9-13. BMF CC BNCHG General Format

Sort Name: Exhibit 2.4.9-13 BMF CC BNCHG General Format

Care of Name: Exhibit 2.4.9-13 BMF CC BNCHG General Format

Foreign Street: Exhibit 2.4.9-13 BMF CC BNCHG General Format

Domestic Mailing Street or Foreign City and foreign postal code Exhibit 2.4.9-13. BMF CC BNCHG General Format

Domestic City, State and Zip Code or Foreign Country/Code: Exhibit 2.4.9-13. BMF CC BNCHG General Format

Location Street Address: Exhibit 2.4.9-13. BMF CC BNCHG General Format

Location City, Sate and Zip Code: Exhibit 2.4.9-13. BMF CC BNCHG General Format

Collection Location Code:
Valid Area Offices for SB/SE are 21–27, 35.
Valid Area Offices for W&I are 11–15.
The CLC can only be entered when the DOC-CD = 50.
It is a mandatory entry.

New SSN, ITIN, or IRSN must contain nine numbers in SSN format (nnn-nn-nnnn) and cannot be all nines or zeros.
No other data may be present.
New SSN may not be equal to the SSN addressed.

New EIN: Must be nine numbers (nn-nnnnnnn).
Cannot be all nines and the first two positions cannot be 00,07–10, 12,17,18,19, 20, 26–30,32,33,40, 49, 50, 60, 65, 68–70, 76-80, 89, 90.
The New EIN (NE) may not be equal to the EIN being addressed.
No other data may be present.

Transaction Register Indicator: If input must be a "1".
If Transaction Register Indicator is not input, a Transaction Register Record is generated if there other are any periods in TDA/TDI status and the change involves one or more of the following:
• Collection Location code or Address Change
• Primary Name Change

• Account Number Change
• Account Deletion (TC020)
If a " 1" is input, no Transaction Register Record will be generated regardless of account status.
A "1" is invalid input for Doc Code 50, as it is automatically generated.

Foreign Country Override Indicator: Exhibit 2.4.9-13 BMF CC BNCHG General Format.

Bytes 1–2: Area Office (AO)
Valid AO values:
01–10 — Reserved for ICS/SCCB to represent SC values (TO will = 00).
11–15–W&I Areas.
21–27, 35—SB/SE Areas.
97–99–Reserved for ICS special use.
• If first 2 digits of CASE-ASSIGNMENT-NUM = 11 – 15, then,
If TO (3rd and 4th digits) = 00,
the 5th and 6th digits must = 00, 01, 06, 65 or 70
Else
If TO (3rd and 4th digits) =01 - 95
the 5th and 6th digits must = 10 -59
Else (CLC 21 - 27, 35)
• If first 2 digits of CASE-ASSIGNMENT-NUM =35 and 5th and 6th digits (GROUP) = 66 - 69 then,
TO (3rd and 4th digits) must = 00, 70 - 89, 96 - 99
ELSE, (first 2 digits 21 - 27 or (35 & GROUP not 66 - 69))
If 3rd and 4th digits (TO) are zeroes,
5th and 6th digits must be 00, 01, 06, 62, 64, 65, 70 or 80-89
Else
If 3rd and 4th digits (TO) are 96 - 99
5th and 6th digits must be 66 - 69
Else
If TO (3rd and 4th digits) =01 - 95
the 5th and 6th digits must = 10 - 59.
• IF digits 5 – 8 (BGEE)= 6550 – 6565 or 6567– 6599, Then;
The AO must = 11 - 15.
Else
If digits 5 - 8 (BGEE) = 6501 - 6549 or 6566
AO must = 21 - 27, 35.

Bytes 7–8: Employee Number
Employee Number = Employee responsible for the delinquent taxpayer.

Universal Location Code:
• DOC-CD must = 63.
• A name and address must also be entered with the ULC.
• Valid values for SB/SE: 01–06, 11, 13, 14, 16, 22, 23, 25, 51, 52, 54, 56, 57, 78, 59, 65, 31, 34, 38, 55, 61, 35–37, 39, 58, 62–64, 71, 72, 41–43, 45–48, 73–76, 81, 83–88, 82, 91–93, 99, 68, 77, 94, 33, Puerto Rico (66); International (98), 95.
Valid values for W&I: 01–06, 11, 13, 14, 16, 22, 23, 25, 51, 52, 54, 56, 57, 78, 58, 59, 62–65, 71, 72, 31, 34–39, 55, 61, 41–43, 45–48, 73–76, 81–88, 91–93, 99, 33, 68, 77, 94, 95.
NOTE: ULC of 66 and 98 are not valid if CLC Area Office is not 35.

The CLC is a mandatory entry.
• Valid values = 11-15 or 21-27 or 35.
The CASE-ASSN-NUM, Post Delay Cycle Code and Remarks may be present.

Data other than the above cannot be entered on Document Code 50. See Document Code 63 criteria for other types of changes and for Foreign address changes.

Command Code

EIN Taxpayer account number will be generated from previous Command Code.

File Source P = EPMF

Name Control: Generated from previous Command Code.

Document Code must be either " 50" or "63".
Document Code 50 for EPMF can be used by Collection personnel in the field offices.

The CLC must be entered with DOC-CD 50. The CASE-ASSN-NUM and Post Delay Cycle Code may also be present.
No other data may be input with Document Code 50.

Transaction Code: This field is used when the transaction code cannot be generated from screen data.
This is a three digit numeric field.
Valid entries: "000" and "012".

Posting Delay Code: Values are "1–6".

New Name Control: Exhibit 2.4.9-13 BMF CC BNCHG General Format

Primary Name: Exhibit 2.4.9-13 BMF CC BNCHG General Format

Continuation of Primary Name: Exhibit 2.4.9-13 BMF CC BNCHG General Format

Sort name: Exhibit 2.4.9-13. BMF CC BNCHG General Format

Care of Name: Exhibit 2.4.9-13 BMF CC BNCHG General Format

Foreign Street: Exhibit 2.4.9-13 BMF CC BNCHG General Format

Domestic Mailing Street or Foreign City and foreign postal code Exhibit 2.4.9-13. BMF CC BNCHG General Format

Domestic City, State and Zip Code or Foreign Country/Code: Exhibit 2.4.9-13. BMF CC BNCHG General Format

Location Street Address: Exhibit 2.4.9-13 BMF CC BNCHG General Format

Location City, State and Zip Code: Exhibit 2.4.9-13. BMF CC BNCHG General Format

COLLECTION LOCATION CODE (CLC)
• DOC-CD must = 50.
• The CLC is a mandatory entry.
• Valid values = 11-15 (W&I) or 21-27 or35(SB/SE).
• The only other field that may be entered with the CLC is the CASE-ASSN-NUM (an optional entry).

The field is six positions long.
• Up to a maximum of five positions may be filled at any one time.
• Up to five different code values may be entered into this field, except for I(s) or Z(s) (explanation follows).
• One position will always be blank. Any one of the six positions may be left blank.
Paragraph Selection Code range is A–H or I or Z.
If Paragraph Selection Code = I(s) or Z(s), then
 no other Paragraph Select Code(s) may be entered.
Code values may be repeated. For example, the field may contain one to five "I(s)", one to five "Z(s)" or a one to five combination of A(s)–H(s), with any of them being repeated. Ex. "BADHCb", "EFbbCH", "BbbbCb ", "bDGbDb", "IbIbIb", "bZZZZb", etc. (where b = blank). Multiple entries of each of these Paragraph Selection Codes up to a total of five are allowed. For example: "AAAAAb", or "BBBbBb", or " bCbCbC", or "DbbbbD", or "bbbAbb " etc. (where b = blank).
• Is valid with EPMF NEW EIN.

This Field must contain numbers in EIN Format (nn-nnnnnnn).
The first two positions cannot be 00, 07–10, 12, 17–20, 26–30, 32, 40, 49, 50, 60, 69, 70, 76, 78, 80, 89, 90.
If the new EIN is input, then no other elements may be input except Document Code (63) POST-DELAY-CYC-CD, PARA-SELECT-CD or Remarks.
New EIN may not equal the account number to which this input is directed.
This field is restricted to CC BRCHG input only.

If input must be "1".

If not entered a Transaction Register record is generated if there are any periods in TDA/TDI status and the change involves one or more of the following and is other than Document Code 50:
• Collection Location Code Change or Address Change
• Primary Name
• Account Number Change
• Account Deletion (TC 020)
If the "1" is entered, then no Transaction Register record is generated regardless of account status.
If Doc Code is 50, then this field cannot be input as "1" will be generated automatically.

Foreign Country Override Indicator:
Exhibit 2.4.9-13 BMF CC BNCHG General Format

DOC-CD must = 50.
The CASE-ASSN-NUM is an optional entry and may only be entered with the CLC.
The CLC is a mandatory entry.
• Valid values = 11-15 or 21-27 or 35.





• The CASE-ASSN-NUM is an eight position numeric field.
• If the CASE-ASSN-NUM is entered, the first two positions must equal the CLC. The entry of the CASE-ASSN-NUM is as follows:


Bytes 1–2: Area Office (AO)
Valid AO values:
01–10 — Reserved for ICS/SCCB to represent SC values (TO will = 00).
11–15–W&I Areas.
21–27, 35—SB/SE Areas.
97–99–Reserved for ICS special use.
• If first 2 digits of CASE-ASSIGNMENT-NUM = 11 – 15, then,
If TO (3rd and 4th digits) = 00,
the 5th and 6th digits must = 00, 01, 06, 65 or 70
Else
If TO (3rd and 4th digits) =01 - 95
the 5th and 6th digits must = 10 -59
Else (CLC 21 - 27, 35)
• If first 2 digits of CASE-ASSIGNMENT-NUM =35 and 5th and 6th digits (GROUP) = 66 - 69 then,
TO (3rd and 4th digits) must = 00, 70 - 89, 96 - 99
ELSE, (first 2 digits 21 - 27 or (35 & GROUP not 66 - 69))
If 3rd and 4th digits (TO) are zeroes,
5th and 6th digits must be 00, 01, 06, 62, 64, 65, 70 or 80-89
Else
If 3rd and 4th digits (TO) are 96 - 99
5th and 6th digits must be 66 - 69
Else
If TO (3rd and 4th digits) =01 - 95
the 5th and 6th digits must = 10 - 59.
• IF digits 5 – 8 (BGEE)= 6550 – 6565 or 6567– 6599, Then;
The AO must = 11 - 15.
Else
If digits 5 - 8 (BGEE) = 6501 - 6549 or 6566
AO must = 21 - 27, 35.

Bytes 7–8: Employee Number
Employee Number = Employee responsible for the delinquent taxpayer.