3.17.277. Electronic Payments

(1) The Electronic Federal Tax Payment System (EFTPS) is a free service from the U.S. Department of the Treasury which replaced the Federal Tax Deposit system (FTD) in 1996 per IRC 6311. Individual and corporate taxpayers can use EFTPS to make federal tax payments, including income, employment, estimated, and excise taxes. EFPPS is a separate system to process electronic payments from EFTPS, Remittance Strategy Paper Check Conversion (RS-PCC), BFS and Social Security Administration (SSA) Levy Programs.

(1) Authorities to these procedures include but not limited to:

• IRC 6311

• IRC 6302

The IRS Restructuring and Reform Act of 1998 (IRS RRA 98), Section 3705(a), provides identification requirements for all IRS employees working tax related matters. NOTE: The Taxpayer Bill of Rights (TBOR) adopted by the IRS in June of 2014, provides taxpayers the right to receive prompt, courteous and professional assistance when dealing with the IRS. They are to be spoken to in a manner that is understood and any correspondence from the IRS must be clear and understandable. They have the right to speak to a supervisor whenever quality service is not received.

(1) The Campus Director monitors operational performance.

(2) The Operations Manager monitors operational performance.

(3) The team manager/lead monitors performance and ensures employees have the tools to perform their duties. They also provide information regarding changes in procedures, methods, and advice on non-recurring transaction and reports.

(4) The team employees must keep abreast of and adapt work methods and processes and assure uniformity in interpretation of regulations and procedures, including instruction contained in this IRM. Judgment is required to interpret those guidelines due to their complexity and to formulate appropriate action where no guidelines exist.

(1) Program Reports: The reports listed below can be accessed through the EFPPS application under the reports section, these reports are utilized by HQ, Management and Technicians to control, monitor and balance EFPPS inventories.

• CMS 10, EFTPS Daily Operations Report

• CMS 14, RS-PCC Error Volume Report

• CMS 16, RS-PCC Error Inventory Report

• CMS 20, TIN Name Control Change List

• CMS 27, Age Report.

• CMS 28, EFPPS New Suspense List

• CMS 30, EFPPS Deposit Ticket/Debit Voucher Summary Report

(2) Program Effectiveness

1. Embedded Quality Submission Processing (EQSP)

2. Managerial Reviews

(1) Headquarters, Management and Quality Reviews

(2) Audit Trails

(3) Negative TIN List (NTIN)

(4) Interface System Reports to maintain checks and balances for both internal and external users

(5) Government Accountability Office (GAO)

(6) Federal Information Security Management Act (FISMA)

(7) Treasury Inspector General for Tax Administration (TIGTA)

(1) An acronym is an abbreviation formed using the initial letter or letters of each of the successive or major parts of a written word.

(2) A list of acronyms and their designations can be found in this IRM’s glossary ;IRM 3.17.277.15 This list is not all inclusive.

(1) The following IRMs and publications are used in conjunction with this IRM section:

• EFPPS IMM Job Aid, course number 75168

• IRM 1.11.2, Internal Management Document System, Internal Revenue Manual (IRM) Process

• IRM 2.3, IDRS Terminal Response

• IRM 2.4 , IDRS Terminal Input

• IRM 3.12.179 ,Individual Master File (IMF), Payer Master File (PMF) Unpostable Resolution)

• IRM 3.12.279 , BMF/CAWR/PMF Unpostable Resolution

• IRM 3.17.10.4 , Deposit Discrepancies

• IRM 3.17.30 , SC Data Controls

• IRM 3.17.63 , Redesigned Revenue Accounting Control System (RRACS)

• IRM 5.9.15 , Payments in Bankruptcy

• IRM 5.11.7 , Automated Levy Programs

• IRM 5.19 , Liability Collection

• IRM 11.3.1, Introduction to Disclosure

• IRM 11.3, Disclosure of Official Information and Document 6986 , Protecting Federal Tax Information for IRS Employees

• IRM 20.1.1 , Introduction and Penalty Relief

• IRM 21.1.3.2.3 , Required Taxpayer Authentication

• IRM 21.2.1.48, Electronic Payment Options for Individuals and Business e-file Users

• IRM 21.2.1.62, Individual Online Account

• IRM 21.2.1.63, Tax Pro Account

• IRM 21.2.1.64, Business Tax Account (BTA)

• IRS Restructuring and Reform Act of 1998 (IRS RRA 98), Section 3705(a)

(2) The following resources will assist in performing work outlined within this IRM.

• Integrated Data Retrieval System (IDRS)

• Service Wide Electronic Research System (SERP)

• Submission Processing Share Point

• IRM deviations must be submitted in writing following instructions from IRM 1.11.2.2, Internal Management Documents System - Internal Revenue Manual (IRM) Process, IRM Standards, and elevated through appropriate channels for executive approval.

(1) Effective October 25, 2024, Pittsburgh National Corporation (PNC) and primary subcontractor Fiserv Corporation are authorized to operate EFTPS as the Treasury Financial Agent (TFA). From November 14, 2004 to October 24, 2024, the TFA was Bank of America/Merrill Lynch.

(2) The Financial Agent:

1. Enrolls taxpayers in EFTPS.

2. Establishes a taxpayer database, which includes entity information and tax types.

3. Operates the www.eftps.gov web site to accept payment and enrollment information from taxpayers and government agencies.

4. Receives payment information from the taxpayers or their banks.

5. Initiates the transfer of the tax payment amount from taxpayer's bank account upon a taxpayer's request.

6. Validates the entity information and selected elements of payment data.

7. Transmits the necessary payment information for each taxpayer to EFTPS.

8. Performs balancing activities to ensure detailed payment records match the sum of money moved into the Federal Reserve Treasury's Account.

9. Generates Deposit Ticket and Debit Voucher with related information with each payment transaction.

10. Responds to taxpayer inquiries about the electronic payment process.

11. Receives and processes Electronic Data Interchange (EDI).

12. Develops and transmits reports to IRS and FS.

13. Accepts, processes, and transmits taxpayer data to the IRS for Automated Clearing House (ACH) Debits, ACH Credits, and same day Federal Tax Collection Service (FTCS) transactions.

14. Supplies Voice Response Unit, operator assistance, and Internet application payment methods to taxpayers.

15. Registers service providers along with receives, process and acknowledges enrollments using the bulk, batch and single debit applications.

16. Provides payment warehousing and categorization of data by amount subcategory, verification, and validation of tax data.

17. Provides accessibility to entity and transaction data for authorized IRS employees.

18. Initiates, receives and processes tax payments within the United States (all 50 states and the District of Columbia) and its possessions and territories, Canada, Mexico, and the international community.

19. Make changes to, adds or deletes certain elements, data, or records as required by the IRS to comply with legislative or regulatory changes timely and as needed.

20. Maintains and updates an enrollment database upon receipt of weekly entity information from the IRS.

21. Operates a system for all financial institutions.

(1) Taxpayers are directed to call their financial agent for assistance on EFTPS.

(2) EFTPS assistance numbers are:

• 800-555-4477 (Business)

• 800-316-6541 (Individual)

• 800-555-8778 (EFTPS On line)

• 800-555-3453 (Voice Response System (VRS) for Electronic Funds Withdrawal (EFW))

• 800-244-4829 (Spanish)

• (Telecommunication Device for the Deaf (TDD)) Dial 711 for Telecommunications Relay Service (TRS) and provide 800-733-4829 or any other EFTPS phone number. A TRS communications assistant will facilitate the call with EFTPS.

• 303-967-5916 (International direct dial)

• 800-605-9876 (Financial Institutions)

• 866-684-6556 (Bulk Providers)

• 800-945-0966 (Batch Providers)

• 877-333-8292 (EFTPS for Federal Agencies)

(3) Enterprise Computing Center - Memphis (ECC-MEM) may call any of the financial agent numbers listed above. .

(4) Taxpayers with EFTPS rejected enrollment entity issues that the financial agent cannot resolve may be referred to the IRS e-help Desk at 866-255-0654 (EFTPS is option 3).

(5) Taxpayers with other IRS entity questions may be referred to 800-829-4933 (for businesses) or 800-829-1040 (for individuals).

(1) IRS Accounts Management (AM) Contact Representatives should use Command Code (CC) EFTPS and other Integrated Data Retrieval System (IDRS) research command codes such as BMFOL and IMFOL to research electronic payments. Refer to IRM 2.3.70, IDRS Terminal Responses - Command Code EFTPS for details of CC EFTPS.

(2) Penalty abatement requests are often received from EFTPS in reference to an error by EFTPS Customer Service agents. These requests should be considered as an administrative error since they are acting in the interest of the Internal Revenue Service (IRS) and sent to AM Analyst(s). Generally, relief from penalties falls into four separate categories: Reasonable cause, Statutory and Regulatory exceptions, Administrative waivers or Correction of IRS error. See IRM 20.1.1 Introduction and Penalty Relief for additional information.

(3) AM contact representatives may use the financial agent phone numbers for additional research.

(4) EFPPS employees are not authorized to provide banking or other taxpayer information to Compliance or other IRS employees for enforcement purposes. However, Compliance and other IRS employees using CC EFTPS definer E, can obtain the Depositary Financial Institution (DFI) number. This indicates the financial institution used to make taxpayer payments. Looking up the DFI number in public banking industry references (e.g., American Financial Directory) will yield the specific bank name, address, and phone number.

(5) Anyone can look up the DFI number at the Federal Reserve Bank Services website (www.frbservices.org/EPaymentsDirectory/search.html). Enter the DFI number in the Routing Number field and press "search".

(6) The Taxpayer Advocate Service (TAS) is an independent organization within the IRS who strives to ensure that every taxpayer is treated fairly and knows and understands their rights. They help taxpayers whose problems are causing financial difficulty. This includes businesses as well as individuals. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, if more information is required.

(1) EFTPS payment methods are shown by the second position of the Electronic Funds Transfer (EFT) number. See IRM 3.17.277.5.3, EFT Number.

(2) Electronic Federal Payment Posting System (EFPPS) processes the following payments:

• Federal Tax Deposits (FTD) — All businesses required to make FTDs must make the payment electronically.

• Voluntary electronic payments — Any taxpayer has the option of using EFTPS to submit most federal tax payment to IRS.

• IRS e-file Electronic Funds Withdrawal — Individual and business taxpayers who e-file a federal tax return or extension request can elect to have their bank account debited for balance due or estimated payment(s). See IRM 3.17.277.2.4.1, IRS e–File Electronic Funds Withdrawal.

• Credit or Debit card payments— Individual and certain Business balance due payments may be made by credit or debit card. ATM/Debit card payment option is available through service providers. See IRM 3.17.277.2.4.13 , Credit or Debit Card Payments.

• Federal Payment Levy Program Payments (FPLP) — Levy payments are received from the Treasury Offset Program. See IRM 3.17.277.2.5, Federal Payment Levy Program (FPLP)

• Bureau of Alcohol, Tobacco and Firearms (ATF) Payments - Payments erroneously received for ATF. These payments need to be transferred to ATF via Intra-governmental Payments and Collection System (IPAC). See IRM 3.17.277.2.8, Bureau of Alcohol, Tobacco and Firearms (ATF) Payments.

• Electronic Bill Payment System (EBP) - These are tax payments received through an electronic bill paying service, currently Fiserv. See IRM 3.17.277.2.4.3, Electronic Bill Payment (EBP) System..

• State Income Tax Levy Program (SITLP)- Levy payments received from individual states on behalf of taxpayers. See IRM 3.17.277.2.4.10, State Levy Programs.

• Social Security Administration Levy (SSA Levy)- Levy payments received from SSA benefits on behalf of taxpayers. See IRM 3.17.277.2.6, Social Security Administration (SSA) Levy Program.

• Remittance Strategy for Paper Check Conversion (RS-PCC) - RS-PCC is the process of converting paper checks into electronic ACH (Automated Clearing House) Debits. These are tax payments received in Brookhaven IRS Campus (BIRSC), Memphis IRS Campus (MIRSC), Philadelphia IRS Campus (PIRSC), Atlanta IRS Campus (ATIRSC), Andover IRS Campus (ANIRSC), and all Field Assistance Taxpayer Centers (TAC). RS-PCC also processes Insolvency payments at the Philadelphia Campus), Offer In Compromise (OIC) payments at the Brookhaven and Memphis Campuses, and Offshore Voluntary Disclosure Payments (OVDP) ended September 30, 2018, now Voluntary Disclosure Practice (VDP) at the Austin Submission Processing Center. For tax payments received in TACs refer to IRM 3.17.277.2.7, Remittance Strategy for Paper Check Conversion (RS-PCC).

• IRS Direct Pay - Individual taxpayers can initiate ACH debit payments from www.irs.gov for any payment on Master File Tax (MFT) 30. This payment method does not require a prior enrollment.

• Alaska Permanent Fund Dividend (AKPFD) - Levied dividend payments received from Alaska on behalf of individuals and businesses. See IRM 3.17.277.2.4.11, Alaska Permanent Fund Dividend.

• Municipal Tax Levy Program (MTLP) - Levy payments received from state municipalities on behalf of taxpayers. See IRM 3.17.277.2.4.12, Municipal Tax Levy Program.

(3) If a taxpayer is making their payment through EFTPS.gov they have the option to receive e-mail confirmation when making, canceling or modifying their payment or changing their mailing address . Taxpayers will select e-mail Address Management under My Profile tab of EFTPS.gov after they sign in using their PIN and internet password to sign on into EFTPS. Their e-mail address will be stored and used for communication on all future payments made through EFTPS.gov until the taxpayer opts out of receiving any e-mail communication. If the taxpayer provided an e-mail address for a payment that was returned, the taxpayer will also receive an e-mail with the reason returned and instructions on how to make needed correction(s).

(1) EFPPS receives levy payments from the Fiscal Service (FS) Treasury Offset Program (TOP).

1. IRS Compliance sends a weekly file of delinquent taxpayers to FS to be matched against Federal disbursement files.

2. When a match is found, IRS issues a levy notice advising the taxpayer that 15 percent of future disbursements will be seized to satisfy the delinquent tax account.

3. If the taxpayer has not made arrangements with IRS to settle the debt, FS will begin levying the payments after 30 days (60 days for Social Security).

4. FS creates a payment file in the TOP format, and sends the file to the ECC-MTB.

5. The money is transferred to IRS using the Intra-governmental Payments and Collections System (IPAC). The money is not reported on CIR.

6. The EFTPS deposit tickets are identified by a "C" in the first position of the deposit ticket number. Debit vouchers have a "D" in the first position.

7. ECC-MTB reformats the TOP file, using a record from IPAC to verify the money, and creates a file in the EFTPS format for processing in ECC-MEM.

8. ECC-MEM processes the TOP file as its own financial agent (FA03 - "3" in position 1 of the EFT number).

(2) All of the reject conditions that are performed during EFPPS load and validate are included in the ECC-MTB conversion program.

1. If any reject conditions are identified in ECC-MEM, the EFPPS system administrator should work with ECC-MTB to correct the invalid condition and/or reject the file back to FS.

2. If any file must be rejected back to FS, Revenue Accounting should reverse the IPAC bill and related journal to send the money back to FS.

(3) Contact Field Compliance Services to resolve any problems with unresolved levy payments. IRS employees with FPLP problems ONLY should contact Derek C. Staudacher at 507-208-3295 or refer to IRM 5.11.7, Automated Levy Programs.

(4) Federal Payment Levy Program payments contain "39" in the first two positions of the EFT number.

(1) Social Security Administration (SSA) has entered into an agreement with the IRS to honor requests for levies on taxpayers who owe a Federal liability and receive SSA benefits.

1. Payments are made using the IPAC.

2. SSA deposit tickets are identified with an "E" in the first position of the ticket number.

3. The FA Identification number (first position of the EFT number) is "4".

4. SSA Levy payments can be identified by an EFT number beginning with "491".

5. IRS employees with SSA Levy questions or individual taxpayer issues should refer to SSA Paper Levy Contacts on SERP (Who/Where tab).

6. IRS employees with systemic related IRS Collection SSA Levy ONLY problems should contact James Maslanka, 630-390-0575. See IRM 5.19, Liability Collection for more information regarding SSA Levies and the collection process.

(1) This program provides the process for converting paper checks into electronic ACH (Automated Clearing House) Debits. All paper checks will be converted into electronic transaction at the point when they are received. RS-PCC will interface with EFPPS to post taxpayer payment information to Master File. Tax payments that are received at the Philadelphia (PIRSC)(Insolvency), Memphis (MIRSC)(Offer In Compromise), Brookhaven (BIRSC)(Offer In Compromise), Andover(ANIRSC), Austin (AUIRSC)(OVDP) (ended September 30, 2018) AUIRSC is currently processing Voluntary Disclosure Practice payments through RS-PCC, and Atlanta (ATIRSC) Campuses and all Taxpayer Assistance Centers (TAC) are scanned; taxpayer accounts are debited by FRB-Cleveland; and the posting information is sent to the EFPPS for account posting.

1. The financial agent designation for RS-PCC will be "5" (first position of the EFT number).

2. RS-PCC payments can be identified by an EFT number beginning with "520" for campuses and "521", "522", "523", and "524" for TACs, 525 through 529 to be determined.

3. The 8th and 9th position of the EFT Numbers identifies a specific Campus or TAC. See Exhibit 3.17.277-3.

(2) As of July 2011, all Field Assistance TACs are processing RS-PCC tax payments.

(3) Electronic Federal Payment Posting System (EFPPS)/Remittance Strategy Paper Check Conversion (RS-PCC)/Processing Specifications:

1. The objective is to process all RS-PCC payments received by EFPPS within 5 business days from date of receipt.

2. Errors that cannot be corrected using normal IDRS research will require additional information from Campus Support. Refer to IRM 3.17.277.8.12(4)c for contact information.

3. Request for additional information from Campus Support will be made within 5 business days from date of receipt of the error in EFPPS. EFPPS will have an additional 2 business days to make corrections on RS-PCC payments after receiving additional information Campus Support.

4. Campus Support will respond to EFPPS requests for additional information within 24 hours of the request.

(1) On rare occasions, the Bureau of Alcohol, Tobacco, and Firearms (ATF) may contact EFPPS technicians regarding ATF payments that have already been sent to the IRS in error. A manual refund should not be done on these payments. They need to be transferred to ATF by Intra-Governmental Payment and Collection System (IPAC), located in the Redesign Revenue and Accounting Control System (RRACS). That way, the taxpayer will get credit from when the payment was originally made. When this occurs:

1. Fill out Form 2424, Account Adjustment Voucher. Indicate in the right hand margin in red ink "1 - EFTPS PAYMENT".

2. Debit the taxpayer's account

3. Credit the 5100 Account to be transferred to ATF by IPAC.

4. In the explanation section of Form 2424, Account Adjustment Voucher, indicate "EFTPS Payment and the ATF Agency Location Code 2010 0003". Ensure TXMOD print and e-mail or fax from ATF is attached to Form 2424 for audit trail purposes. This transfers money out of the 5100 Account to ATF by IPAC.

5. Take documentation to RRACS, who will take to Direct Data Entry (DDE) to input Transaction Code (TC) 652. Many of these are done erroneously as TC 651.

(1) Millions of eligible individuals received their Economic Impact Payments, also referred to Stimulus Payment. Some people, including those who received a payment for a deceased individual, may be unsure whether they should return a payment.

(2) If a TC 570 is present you must reverse/release the TC 570 using CC REQ77 and allow the payment to process Exhibit 2.4.19-1, Command Code REQ77 Input.

(1) IMF Payment limits within a 24 hour period:

• EFTPS - Five payments in the amount of $50 million each for a total of $250 million

• Direct Pay - Two payments in the amount of $10 million for a total of $20 million

• Online Account - Three transactions with five payments of $10 million for a total of $50 million per transaction and $150 million per 24 hour period.

(2) BMF:

• The dollar limit for all business forms is the $99,999,999.99.

(1) After the EFPPS Title Window closes, the EFPPS Home Page opens as shown. See Figure 3.17.277-2

(2) The Menu items will appear across the top of the Home Page. This means the number of items in the options list may vary for each user based on the profile assigned by the EFPPS manager.

(3) To select one of the menu options using the mouse:

1. Move the mouse so the screen cursor is on the selected option.

2. Press the left key on the mouse once.

3. If a different option is preferred, perform steps 1 and 2 once more.

4. The EFPPS Home Page closes, and the window for the chosen function opens. Each Main Menu function is discussed in the subsequent chapters.

(4) To select one of the menu options using the keyboard:

1. Use the [Tab] key to navigate to the selected option.

2. Press the [Space bar] .

(1) The recommended way to log off EFPPS is to select the Logout tab from the menu bar. Reminder: Exit out of the system by selecting the X.

(1) The TINs on the enrollment request are matched to the Entity Data on the Corporate Files On-Line (CFOL) at ECC-MTB using command code EFTEA. This process is transparent to the EFPPS Accounting Function.

(2) Command Code EFTEA is generated from EFPPS programs and cannot be input manually. The taxpayer's name and TIN are verified against the Master File.

(1) Enrollment records are returned to the financial agent with the following discrepancy codes:

(1) Taxpayers who need assistance in resolving rejected enrollments are normally referred to the IRS e-help desk at 866-255-0654 (EFTPS is option #3).

(2) Before disclosing any tax information, you must be sure you are speaking with the taxpayer or authorized representative. See the Taxpayer Authentication guidelines in IRM 21.1.3.2.3, Required Taxpayer Authentication . Fax procedures contained in IRM 11.3.1.14, Facsimile (FAX, Electronic Facsimile (EFAX), and IRS Internal Enterprise Electronic Facsimile (EEFAX) Transmision of Tax Information must be reviewed prior to leaving messages or faxing confidential information to the taxpayer.

1. Use command code RFINK to verify that a business taxpayer is represented by the agent on the Reporting Agent File or ask the agent to fax a copy of Form 8655, Reporting Agent Authorization, (or approved substitute).

2. Use command code CFINK to validate an agent's power of attorney, or ask for a fax copy of Form 2848, Power of Attorney and Declaration of Representative, or substitute.

3. IRM 21.3.9.2.2(2)defines what constitutes a valid Form 8655 and IRM 21.3.9.6.1 on how to determine if a Reporting Agent (RA) is on file.

4. The EFTPS Batch Provider software includes a feature that requires a third party to initiate an electronic disclosure authorization for individuals within the software. The Form 9783T, EFTPS Batch Provider Individual Enrollment Form, will be provided to taxpayers by their authorized Third Party. The form is available within the EFTPS Batch Provider software only and will be generated at the completion of the enrollment. The signed form will be retained by the third party. For authentication purposes, the electronic authorization requires the taxpayer's 5 digit self-selected Signature PIN, Date of Birth and Prior Year Adjusted Gross Income. This disclosure authorization will be stored by the FA. If needed, ask for a fax copy of Form 9783T. Note, if the individual has a Form 2848 on file with the third party, no other authorization is required.

(3) The e-help desk researches the taxpayer's account to determine the cause of the reject.

(4) Below are some of the more common reasons for enrollments to be rejected and suggested resolutions:

(5) Other problems, such as changes to the business structure or account merges, should be referred to entity control for resolution.

(1) Each successful enrollment generates a transaction code 971 on the Master File to show that the taxpayer is enrolled in EFTPS, with an Action Code indicating the financial agent. The generated TC 971 will include a Document Locator Number (DLN) of 81977-777-77777. For taxpayers enrolled with EFTPS, the TC 971 action code is 085, and the Enrollment Code is 85.

(2) On rare occasions, it may be necessary to input the enrollment code manually. The enrollment code may have dropped off the Master File due to an account merge, while the taxpayer is still enrolled in EFTPS.

1. Use command code REQ77/FRM77 to input the TC 971 with action 085 for EFTPS. Enter the transaction date of the original enrollment.

2. REQ77/FRM77 can also be used to delete the enrollment code from the Master File with TC 972 and action code 084 or 085.

3. Refer to IRM 2.4.19, Command Codes REQ77, FRM77 and FRM7A for specific command code instructions.

(3) The enrollment code is important because the Master File uses this code to select name, address, and filing requirement changes for the weekly entity update file sent to the financial agent.

(1) Taxpayers who have questions regarding payments that have posted to Master File and/or want confirmation that an EFTPS payment was received by the IRS should call the IRS Customer Service Business and Specialty Tax Line at 800-829-4933 or IRS IMF Customer Service at 800-829-1040. A successful EFTPS payment will post to the EFPPS database the following day and can be researched using CC EFTPS.

• Use CC EFTPS with definer "T" to research the database using the taxpayer identification number (TIN), payment date and payment amount.

• Use CC EFTPS with definer "E" to research the database using the EFT number.

• Use CC EFTPS with definer "R" to research the database using the reference number and payment year. The reference number may be used when payment was made with a credit card.

(2) Before disclosing any tax information, you must be sure you are speaking with the taxpayer or authorized representative. See Taxpayer Authentication guidelines in IRM 21.1.3.2.3, Required Taxpayer Authentication . Also, before leaving any messages on a taxpayer's answering machine, review information found in IRM 10.5.1 and 10.8.1 Security, Privacy and Assurance. Fax procedures are contained in IRM 11.3.1.14, Facsimile Transmission of Tax Information must be reviewed prior to faxing confidential information to the taxpayer.

(1) Each transmission will consist of the following:

(1) Each transmission from a financial agent is validated to ensure that the file is balanced and that the records do not contain invalid data.

(2) Any transmission, deposit ticket/debit voucher, batch, or enrollment file that fails a system validity check is identified on the Load and Validate Log. Rejects are shown on the Financial Agent Reject Report (CMS 1).

1. The financial agent should be immediately contacted at 866–684–6556 (Core Hours of Operation: Sunday 10:00 PM MT thru Friday 10:30 PM MT) with the details of the reject. Normally, the contact will be initiated by an EFPPS System Administrator.

2. The financial agent should correct and retransmit the rejected records within four hours.

3. For any reject from the Federal Payment Levy Program (Financial Agent 03), the EFPPS system administrator should coordinate with ECC-MTB before notifying FS of the reject condition. The invalid condition may have been caused by an error in the conversion run.

(3) There are four types of financial agent rejects:

• Transmission rejects

• Deposit ticket rejects

• Batch rejects

• Enrollment rejects

(1) The Treasury financial agent assigns a 15 digit Electronic Funds Transfer (EFT) number. The EFT number is a unique identifier and is used to research payments on the Master File and IDRS. Do not use the Document Locator Number (DLN) to perform research on EFTPS transactions. The EFT number is configured as shown in the following table.

(2) Whenever the combined payment indicator (position 3) is 7, 8 or 9, the first two positions of the sequence number (positions 8 and 9 of the EFT number) are used to identify the bulk provider who transmitted the payments. The financial agent assigns its own set of bulk provider numbers. See Bulk Provider Number in the glossary for a list of assigned codes.

(3) The Tape Edit Processor (TEP) assigns two additional leading digits to denote the Submission Processing Center Code to which makes the EFT number 17 positions for Master File and IDRS research (except command code EFTPS). The current code is "29" for Ogden. Prior to July 1, 2005 the code was "49" for Memphis.

(4) Positions 8 and 9 are specific to the Financial Agent ID Number, Payment Method, and Combined Payment Indicator. The value may have different meanings. Values in Italics are reserved for future use.

(1) Transaction Indicators are assigned by the financial agent to distinguish between the different types of transactions. EFTPS also uses the transaction indicator to distinguish between debits and credits, and to assign the correct transaction code.

(2) The EFT Transaction Indicators are shown in the following table. See Exhibit 3.17.277-2 for exceptions.

(1) Financial institutions or taxpayers may initiate a reversal of an ACH credit or a same day FTCS payment.

1. Debits must always follow the credit. Use search in the EFPPS System or CC EFTPSE to pull up the reference number of the credit EFTPS number. If corrections were made on the credit, make the same corrections on the debit.

2. IRS EFPPS technicians will only provide appropriate research for the Unpostable Unit.

3. No other manual adjustments should be done by EFPPS technicians.

   Note: Refer to IRM 3.17.10.4, Deposit Discrepancies regarding Deposit Discrepancies.

(2) Credit Reversals are received by the financial agent and matched to the file of original payments. Reversals are automatically approved by the financial agent if:

1. The reversal finds a payment with the same TIN and money amount,

2. The matching payment had a settlement date within the five previous banking days, and

3. The matching payment was not already reversed with a credit reversal.

4. If more than one matching payment is found, the record with the latest settlement date is selected.

(3) Credit reversals that do not meet the above criteria are disapproved.

1. A disapproved reversal is sent to IRS as an unidentified return, transaction indicator 9.

2. The financial agent then initiates a return offset, transaction indicator B.

(4) Approved credit reversals are sent to IRS with:

1. The same TIN, name control, tax type, tax period, and money amount that was present on the original payment.

2. The Original Payment Date on the reversal record is set to the payment date of the original payment.

3. The EFT number of the original payment in the Reference Number field.

4. Transaction Indicator R.

(5) The EFPPS load and validate program matches the reversal to the original payment by EFT number.

1. If unable to find the matching record, the money amount is different, or the payment has already been reversed, the batch is rejected back to the financial agent.

2. If the match is successful and the original payment has already been processed (not in error, suspense, or still being validated), the reversal record is automatically corrected, if necessary, to match the information on the payment, then sent to TEP.

(6) At the time the reversal was validated, if the matching record was in error, suspense, or still being validated, the reversal is sent to unresolved status.

1. Although the record is assigned to unresolved, it cannot be selected for correction.

2. When the original payment is corrected, the next TEP will retrieve the reversal record and change the tax information to match the original payment.

3. If the original payment is deleted, the reversal is also deleted during the TEP.

(1) Form R-31 is received via secure e-mail from Fiserv requesting a reversal.

(2) Input Command Code (CC) EFTPSR on the EFTPS trace number and add the payment year after the Trace number, to verify that the payment hasn't already been reversed. If it has been reversed then deny the request with a brief explanation and then fax the request back.

(3) Input CC EFTPSE and verify the EIN, date and money amount on the form.

(4) Access the MFT and Tax Period using CC TXMODA. Use CC MFREQC if the module is not on CC SUMRY.

(5) Input history items using CC ACTON with the following information:

1. R-31 RCVD

2. $$ amount of the payment

3. DD-MM-YYYY of the payment

4. Enter reason for the reversal such as: DUP-PYMT, UNAUTHORZD etc.

5. Notate APPROVED or DENIED

(6) Notate (Yes) if approved or (No) if denied and your signature on the R-31.

(7) The EFPPS technicians will respond via secured e-mail, using the Encrypt-Only option, by 5 PM ET the same business day. .

(1) The Daily Trial Balance of Electronic Payment Control File is balanced to each of four EFPPS General Ledger Accounts using the EFPPS Daily Balancing screen.

(2) Balance the control file to the following general ledger accounts:

(3) Account 4765, Miscellaneous Suspense, is used for any payment that is determined to be erroneous (Transaction Indicator 8 credit or A debits or 9 debit or B for credits), in which the financial agent already knows that a reversal will be sent and for "miscellaneous" payments (Master File 7).

1. Miscellaneous payments are payments not identified as IMF, BMF or NMF by the financial agent, such as user fees or not recognized as valid IMF, BMF or NMF Tax Types in Load and Validate.

2. Federal Payment Levy Program payments are initially journalized manually into Account 4765 from the IPAC record, without supporting data on the EFPPS Payment Control File. Until the data file is received by EFPPS and the automated journal processed, Account 4765 must be manually reconciled. See IRM 3.17.277.7, Revenue Accounting Procedures.

3.17.277.6.1.2 (01-01-2025)

Procedures for Balancing to General Ledger Account using EFPPS Daily Balancing Screen

(1) To access the Daily Trial Balance Screen, click on the Daily Trial Balance tab on the Menu bar. See Figure 3.17.277-3

(2) Current information will automatically display. To view prior date, select the prior date button. See Figure 3.17.277-4

(3) choices are -
Current Date - Report Date and Cycle are filled in with the most current information.

(4) Choose the account - BMF, IMF, NMF or MISC - you wish to work on. The related account information is displayed.

• Section I subtotal is the sum of the previous day balance, CMS 30 DT/DV summary, CMS 24 Reclassification Summary and CMS 22 Trans Release Summary totals.

• Section II subtotal is the sum of the Batch Control Inventory, Error Inventory and Suspense Inventory on the CMS 29 Daily Posting Summary.

• The total sum(s) are the same as the subtotals. Section I and Section II are compared. If they do not agree, a message will display an out of balance condition and the amount of the out of balance. See Figure 3.17.277-5



• The MANUAL ADJUSTMENTS and COMMENTS sections are provided for data entry. MANUAL ADJUSTMENTS amounts can only be a total of 21 characters. Commas are an option; do not use dollar signs. A minus sign "-" is used for negative amounts (the number will be displayed in brackets). If the number includes cents, use a decimal point (not required for whole numbers). The Section I total is recalculated if data is entered in this section. If an error occurs, a message will appear. See Figure 3.17.277-6

(5) In the event that manual balancing is needed, utilize the following procedures for each general ledger account to balance each day as follows:

1. Start with the previous day's balance of the account;

2. Add the deposit ticket totals;

3. Subtract the debit voucher totals;

4. Add or subtract the reclassification totals (add for a credit increase or subtract for a credit decrease);

5. Subtract the net credit amount from the Trans Release Summary (add if a net debit). Bypass this step for account 4765 and 4425;

6. The total is the ending balance for the general ledger account that you are balancing, and should equal the sum of the batch control, error, and suspense ending inventories on the Daily Posting Summary.

Note: Currently, EFPPS completes the balancing. Follow the above procedures only if absolutely necessary.

(6) Upon completion of RRACS month-end processing, the RRACS function will provide EFPPS with a copy of the M-Trial (Monthly General Ledger Trial Balance of the EFPPS accounts) and EFPPS Activity Report.

1. Review the EFPPS general ledger accounts dated the last day of the month to ensure that the EFPPS accounts agree with the M-Trial.

2. If an out-of-balance condition occurs, immediately notify the RRACS function. The out-of-balance condition should be carried as a reconciled adjustment until the next processing month.

3. An EFPPS Activity Report will be generated by RRACS and provided to EFPPS technicians on a daily basis. This report will include all automated and any manual journals that appear in each of the EFPPS accounts, i.e., 4125 (BMF), 4225 (IMF), 4425 (NMF) and 4765 (MISC).

4. The CUR and CUM totals would be the same as the RRACS Report #051 - General Ledger Account Details that is currently provided for each of the four accounts.

Note: When there is a change in Director accountability follow Month-End Balancing. Also refer to IRM 3.0.167.13.3, Account Procedures for Transfer of Submission Processing Director’s Accountability.

(1) The Electronic Payment Control File (EPCF) control balances are based on From and To codes, indicating counts and amounts passing through the control system on the way to Master File. This is an extremely large report and rarely printed.

(2) The Electronic Payment Control File maintains the following item count, debit and credit amount balances for each batch:

(3) Every action on the EPCF is created by the posting of a control record with a from and to code.

(4) All control records are output to a Control Record List (CMS 25). This listing is saved to a reports file, but printed only upon request.

(5) See IRM 3.17.277.10.2, Control File Research for instructions on control file research.

(6) Control records contain the following elements:

(7) All generated control records must contain the batch number, from-to code, Master File type, date, item count, amount and sequence number.

(1) The following invalid conditions should be identified by the EPCF and resolved by the Systems Analyst before transactions are sent to the Master File.

(2) Many of these conditions are identified immediately and cause the records to be rejected without the control record being created.

(3) Error codes are listed at the top of the Control Record List (CMS 25).

(4) Research the batch on the control file to identify the cause of the error. Manually enter any control records that are necessary to suspend or delete the invalid record or batch.

1. In some cases it may be necessary to suspend the batch so that the TEP can be completed while the error code is being researched. If a specific transaction is identified as the cause of the error code, the EFT number can be manually deleted. Then the batch can be unsuspended to complete processing.

2. Remember that any record that is manually deleted must be manually journalized into RRACS. If the transaction represents "real money", the deleted record must be manually controlled on some other system, such as the Non-Master File or unidentified remittance file.

(5) Some error codes, such as error code "1" for a duplicate resubmitted batch number, require no corrective action.

(1) The EFPPS function has the sole responsibility for the input of manual control records to the Electronic Payment Control File.

(2) Authority to adjust or input manual control records is controlled by the EFPPS user profile, which is approved by the EFPPS Team Manager.

(3) Each manual control record must be carefully documented.

1. Documentation on the control file must include sufficient information (e.g., EFT Number, DLN, SCCF) to locate the transaction on another system or to locate the offsetting record on EFPPS.

2. Include necessary information in the "Remarks" field on the manual record or on a supplemental Manual Remarks record.

(4) All manual control records are listed at the top of the Control Record List (CMS 25).

(5) From the EFPPS Home Page, select the Research/Request tab. Then select Control Menu tab. The Control Menu displays the following options: Manual Delete, Manual Undelete, Manual Suspense to Error, Manual Suspend, Manual Unsuspend and Manual Remarks. See Figure 3.17.277-7

1. These are the control record options available for manual input.

2. Each of the Control Menu input screens display the same fields. Depending on the screen selected, some of the fields will require input, some have optional input, some have generated value, and some must be blank.

3. Remember that debit amounts must be signed with a "−". Credit amounts are not signed. Omit commas and leading zeros. Enter as follows:

3.17.277.6.4.1 (01-01-2017)

Manual Deletes

(1) The Manual Delete screen is used to remove records from active status on the control file and the data file. See Figure 3.17.277-8.

(2) The batch number, item count, amount, remarks and from code must be entered. The bottom of the screen shows the cursor field and data that has been entered in the field.

(3) The from code is normally "4" to delete items that are in suspense status. From code "0" may also be used to delete an item in batch control.

• If from code "0" is used, the count must be 1 and the EFT number and amount must match an open item. A "0 - 2" control record is generated to delete the record.

• From code "4" may be used to delete single items from suspense or to delete all of the suspense items within the batch.

• Items in error status must be suspended before they can be deleted.

(4) For single items,

• The EFT number must be entered and match a record in suspense or batch control status,

• The item count must be 1 and

• The amount must match the amount of the record being deleted.

(5) For batch deletes from suspense,

• The EFT number must be blank and

• The count and amount must match the total count and amount of the suspense status items within the batch.

(6) A "4 - 2" control record is generated for each Manual Delete record that is processed.

(7) In a rare case in which records for more than one Master File are in the batch being deleted, separate records are created for each Master File.

(8) Follow local procedures to prepare and number Form 3244, Payment Posting Voucher, for processing the transaction to another system. Be sure to include Electronic Payment Indicator "1" and the EFT number on the replacement document.

(9) Use the manual delete screen to remove items from EFPPS that must be controlled to some other file or system, such as the Unidentified Remittance File or Automated Non-Master File.

(10) As EFPPS deletes have no automated interface with RRACS, be sure that the appropriate journal record is prepared for RRACS.

(11) Use the EFPPS Deleted Records List (CMS 3) as a check list for controlling deleted records.

(12) The deleted record list and supporting documentation should be held for 10 years.

3.17.277.6.4.2 (01-01-2017)

Manual Undelete

(1) If you make a mistake and delete a record that should not have been deleted, the Manual Undelete screen can be used to retrieve the record on the same day only.

(2) This screen will return the record to its previous status.

(3) Enter the batch number, amount, remarks and EFT number on the screen and commit. See Figure 3.17.277-9

3.17.277.6.4.4 (01-01-2017)

Manual Suspend

(1) Use the Manual Suspend option to remove a batch or single record from active processing and to prevent the record from being passed to the TEP. See Figure 3.17.277-11.

(2) Enter the following fields:

• Batch number

• Remarks - Enter any audit trail information.

• EFT Number - must be entered if the count is 1, blank for an entire batch

(3) The system will generate a record with from-to-code "0 - 4" for items in batch control status and a separate "3 - 4" record for each item in error status.

(4) Use this option to prevent posting of any batch or record that is identified as a balancing error, duplicate record, or other potential balancing problem.

(5) When the problem is resolved, the records will be deleted or unsuspended.

3.17.277.6.4.5 (01-01-2017)

Manual Unsuspend

(1) Use the Manual Unsuspend option to send suspended records back to their previous status. See Figure 3.17.277-12.

1. Do not use this option to unsuspend records that were suspended by error correction or by initial validation by the EFPPS system.

2. This option generates a "4 - 0" control record and sends the payment records back for initial validation. If any records were in error, the same error condition will send the records back to error with separate "0 - 3" records.

3.17.277.6.4.6 (01-01-2017)

Manual Remarks

(1) Use the Manual Remarks option to add an addenda record to the control file as an audit trail. See Figure 3.17.277-13.

1. Enter the batch number. The batch number must match an existing batch on the control file.

2. Enter the additional audit trail information in the Remarks field.

3. The from - to code is generated "9 - 9".

4. All other fields are blank or zero.

(2) If "1" is entered in the Remarks field, the system automatically fills it with "Unidentified to Error". The Remarks field contains 50 positions. If more information is needed, use additional Remarks records.

1. Remarks are listed in at least one current report, CMS 25 Report EFTPS Control Record List.

(1) Each batch of EFPPS transactions that is rejected back to the financial agent is controlled on the Electronic Payment Control File. Control of rejected batches is essential because the deposit ticket has been accepted, and EFPPS would otherwise be out of balance with the RRACS general ledger.

(2) Each rejected batch is established on the control file with a "1 - 0" control record, for the Master File designated on the record from the financial agent.

1. If the batch has been rejected because of a duplicate batch number, a pseudo batch number with a leading minus sign "(−)" is assigned. The original batch number is shown in the remarks position on the "1 - 0" control record.

2. If the original Master File is other than "7" (miscellaneous), a "0 - 0" control record assigns the batch to Master File "7".

(3) The rejected batch is suspended with a "0 - 4" control record to wait for the corrected batch to be submitted. The remarks field on the "0 - 4" record contains the literal "Rejected Batch".

1. Use the Financial Agent Reject Report (CMS 1) to identify and monitor suspended batches that have not been resubmitted.

2. Do not attempt to manually delete the batch from suspense. The batch will be deleted automatically when the replacement batch is received.

3. Payments from Rejected Batches will not appear on the New Suspense List (CMS 28) or the EFTPS Age Report (CMS 27) because no transactions are present in the data file.

4. If Rejected Batch is shown on last page of CMS 28, notify System Administrator.

(4) Payments in rejected batches are assigned to tax class "9".

1. During initial EFPPS validation, all payments are added by tax class and compared to the classification on the deposit ticket.

2. Any discrepancies, including differences caused by rejected batches, are included on the EFTPS Reclassification Summary (CMS 24).

3. On CMS 24, if the Tax Class 9 amounts does NOT match Misc Total a re-class must be done on the RRACS system.

(1) IRS EFPPS does not provide for deleting records from the TEP or after the TEP is completed. If a large number of erroneous or duplicate payments were included on the TEP, contact Information Technology (IT) to have the system restored to pre-TEP status.

(2) To prevent questionable records from being selected for the TEP and being sent to Master File, use the Manual Suspend option from the Control Menu. See IRM 3.17.277.6.4.4, Manual Suspend for procedures.

1. To suspend an entire batch, enter the batch number and the total count and amount of the batch. Leave the EFT number blank.

2. To suspend a single record, enter the batch number, EFT number, count of 1, and the amount of the payment record.

3. In the remarks field, enter the reason for the suspend, plus any cross-reference information, such as the batch number of a duplicate batch.

(3) Once the Manual Suspend record is accepted by EFPPS, all of the records in the batch (or the selected single record), except records that have already gone to TEP, suspense, or delete, are moved to suspense status on the EFPPS database and on the control file.

(4) To unsuspend the records, use the Manual Unsuspend option, and the records will be returned to their previous status. Records without error conditions will be selected for the next TEP.

(5) See IRM 3.17.277.9, Suspense Inventory for instructions on working the suspended records.

(1) The EFPPS TEP converts batches of processed IMF and BMF transactions into the Revenue Receipt transaction record format acceptable to Master File processing.

1. The TEP selects every IMF and BMF record that is in "resolved" or "awaiting quality review" status (process code "9" or "10").

2. The TEP output file, EFT 1501 is identical in format to the file created by GMF-15-01 in normal IRS center processing.

3. To ensure consistent reports, the TEP should be run with the same date as the validation and correction activity. That is, if the TEP is run at 2:00 a.m., the date on the TEP posting file should be the previous day's date. The date is set by the computer operator as part of the "Create TEP Posting File" menu option.

(2) It is important that no other activity occur on EFPPS from the time of nightly shutdown until the TEP is completed.

1. This is necessary so that all of the nightly reports and TEP reports will reflect the same data.

2. Accounting and Enterprise Operations will establish a schedule for nightly shutdown and TEP that will permit the TEP to be balanced without adversely affecting error correction or the loading and validation of new files from the financial agent.

(3) Balance the Daily Posting Summary (CMS 29) and EFPPS Control Record Summary (CMS 26) to the Trans Release Summary (CMS 22) and Revenue Receipts Control Sheet (CMS 23) prior to releasing the TEP. Never release the TEP to ECC-MTB without approval by Accounting.

(1) Each deposit ticket sent by EFPPS to RRACS is based on the classification provided by the financial agent.

(2) RRACS uses the Deposit Ticket/Debit Voucher Summary Report (CMS 30) as an index to make sure that all deposit tickets have been received and journalized, and to validate the journal totals.

(3) The automated journal is number 110. If a manual journal is required, prepare a 210 journal from a printed copy of the EFTPS Deposit Ticket to support each journal. The printed deposit ticket lists all of the batch numbers that have been included on the deposit.

1. Debit the appropriate 2100 tax class accounts or tax class "9", revenue suspense.

2. Credit one or more of the RRACS general ledger suspense accounts.

(4) Deposit tickets are sorted by settlement date in the EFPPS system.

(5) The deposit ticket does not identify user fees and non-revenue items. Non-revenue deposit items are classified into account 4765, then reclassified.

(6) Deposit tickets from the Federal Payment Levy and Social Security Administration Levy Programs are journalized to different accounts because the money is received through IPAC, rather than CIR.

1. When the money is received via IPAC, a manual 580 journal is completed to debit account 2910 and credit account 4765 by a RRACS Data Base Administrator (DBA).

2. The EFPPS journal 114 debits account 4765 and credits 2910, and debits the account 2100 tax classes and credits the appropriate EFPPS suspense accounts.

3. RRACS is programmed to recognize the Federal Payment Levy deposit ticket journal record by the Record Code "5". Normal EFPPS deposit tickets contain Record Code "1".

(1) Each EFPPS Debit Voucher contains tax classification information provided by the financial agent.

(2) RRACS uses the Deposit Ticket/Debit Voucher Summary report (CMS 30) as an index to make sure that all debit vouchers have been received and journalized, and to validate the journal totals.

(3) RRACS uses the printed debit voucher as the source for journaling. .

(4) The automated journal is number 111. If a manual journal is required, prepare journal 221 to debit the appropriate suspense accounts and credit the 2100 tax class accounts.

(5) For Federal Payment Levy and Social Security Administration Levy Program debit vouchers, a manual journal from the IPAC record debits account 4765 and credits 2910. Then the EFPPS 114 journal debits 2910 and credits 4765, and debits the appropriate EFPPS suspense accounts and credits the 2100 tax classes. The journal record from EFPPS is identified by Record Code "6".

(1) The source document for the automated reclassification journal, number 112, is EFTPS Reclassification Summary (CMS 24). . Any payment or debit transaction that can be reclassified by the EFPPS system is included on the EFTPS Reclassification Summary, including the following types of transactions:

1. Any payment or debit record that was mis-classified by the financial agent.

2. Any record that was changed to a different tax class or Master File by error correction.

3. Any record that was changed to a different tax class or Master File as a result of an auto correction during load and validate.

4. Batches that have been rejected during EFPPS Load and Validate. The payments are reclassified to Master File "7", until a corrected batch is resubmitted. Because the reclassification program is unable to determine the original Master File, the EFTPS Reclassification Summary will show rejected batches as coming from BMF.

5. Special fund payments that were classified as tax class "9", revenue suspense by the financial agent, but were assigned tax type codes that EFPPS is able to further classify. EFPPS assigns a pseudo tax class, which is printed on the Reclassification List. These include:

(2) Tax class "9" must equal Master File "7" (Miscellaneous Account 4765). If an imbalance occurs, RRACS should notify EFPPS in Ogden, who will alert EFPPS Programmer/HQ analyst as needed. EFPPS in Ogden will provide RRACS with manual journal information.

(1) A TEP journal record is prepared for each Master File as EFPPS records are sent to ECC-MTB.

(2) The automated journal is number 113. If a manual journal is required, use the EFTPS Revenue Receipts Control Sheet (CMS 23) to prepare journal 417 for BMF and 418 for IMF.

(3) For the normal credit balance, debit the ECC suspense account and credit the EFPPS suspense account.

1. For BMF, debit account 4110 and credit 4125.

2. For IMF, debit 4210 and credit 4225.

(4) If the report has a debit balance, debit and credit accounts are reversed.

(1) Financial agent validation - The financial agent compares the TIN and tax type of the incoming payment to the enrollment database.

1. If the TIN does not match an enrolled taxpayer, the payment may be rejected back to the taxpayer's financial institution immediately depending on the type of payment.

2. If the tax type is inconsistent with the enrollment filing requirements or an accepted payment is for a non-enrolled taxpayer, an indicator is generated by the financial agent so that the record will be re-validated on CFOL by IRS.

(2) CFOL validation - Each payment record that is marked as invalid or not enrolled by the financial agent or the TIN has been changed by error correction is validated against CFOL to verify the TIN, name control, and tax type.

1. Any payment record that is invalid on CFOL is sent to error correction.

2. CFOL validation is performed by Command Code EFTPA. Command Code EFTPA can only be initiated by the EFTPS program.

(3) Auto correction - The following records are automatically corrected:

1. For FTD payment types, the tax period is automatically corrected to match a valid year or quarter ending month.

2. Form 1040-ES, Estimated Tax for Individuals, payments are changed to subsequent payments if the current date is more than 8 months later than the tax period.

3. Taxlink tax types are corrected to their equivalent EFPPS tax types.

4. Blank tax types for EIN taxpayers are changed to 94105 (Form 941 FTD).

5. Form numbers in the tax type code field are converted to the equivalent FTD tax type code.

(4) IRS EFTPS validity checks include other conditions which cause payments to be sent to error correction described in 3.17.277.8(2).

(1) To access the EFT Correction Screen from the Home Page select on the Research/Correction tab. See Figure 3.17.277-14.

(2) The Correction Screen appears showing the following options.

1. Select the next unassigned unresolved payment by clicking Get Next',

2. Select Assigned Unresolved EFT by selecting an EFT number from the drop down menu, or

3. Enter the EFT number in the 'Enter EFT Number' field.

3.17.277.8.2.1 (12-06-2018)

Unassigned Unresolved Payment

(1) Get Next Unassigned Unresolved Payment is the first option on the Correction Screen. When you click on the 'Next' button, the next available unresolved payment record will populate in the 'EFT Transaction Details/Corrections section of the Correction Screen. After the payment is worked click on the Get Next Unassigned Payment button or press the Control and backslash keys at the same time to access the next unassigned unresolved payment. When there are no more unassigned unresolved payments to correct, you will receive an error message stating,"There are no more Unresolved Records not Assigned". See Figure 3.17.277-16.

3.17.277.8.2.2 (06-12-2019)

Assigned Unresolved

(1) The Assigned Unresolved option will always be displayed. To select a previously assigned error record:

1. Click on the drop down arrow, use the scroll bar to locate the EFT number you wish to work. Click on the EFT number then submit. See Figure 3.17.277-17.

Note: When a change is made you must click outside the box to continue or select Submit twice.

(2) The EFT transaction is displayed on the Correction Screen.

1. The invalid field is highlighted in yellow.

2. The number of unresolved elements for this transaction is displayed at the bottom of the EFT Transaction Details/Corrections box.

3. After a change is input to the record and the ‘Commit’ button is selected or you click outside the box, the current value and previous value of the element corrected will display. .

   Note: Changes are saved to the screen when you click outside the box.

   See Figure 3.17.277-18.

3.17.277.8.2.7 (06-12-2019)

Undo Entry

(1) If correction data was entered incorrectly, the information from ALL information boxes can be cleared and returned to their original (error) field values by clicking the “Undo” button at the bottom of the screen. See Figure 3.17.277-20.

(2) If an incorrect entry has been committed, see IRM 3.17.277.12.8, Retrieve Record to be Reworked for instructions for the manager to retrieve the record.

3.17.277.8.2.8 (06-12-2019)

Abort Entry

(1) If an unresolved payment needs further research before it can be worked, click the abort button at the bottom of the screen. See Figure 3.17.277-21

(2) Upon execution of the Abort key, the record will appear in the Assigned Unresolved drop down menu.

Note: The error record will remain in the unresolved inventory assigned to the employee that performed the ABORT command. Only that employee can retrieve and continue work on the error correction record, unless reassigned. See IRM 3.17.277.8.2.2, Assigned Unresolved for instructions on retrieving records from the Assigned Unresolved window.

3.17.277.8.2.9 (06-12-2019)

Suspend Record

(1) Certain situations, such as an item waiting for an offset, require records flagged for error to be removed from the error correction inventory and placed in suspense status on the control file.

(2) Click on the Suspend button at the bottom of the screen. Figure 3.17.277-22. Select YES or NO in the pop up box.

(1) Description -The TIN is a unique number assigned for identification of a business taxpayer (EIN) or an individual taxpayer (SSN).

(2) Invalid Conditions -The TIN is invalid if:

• Not equal to nine numeric digits

• All nines

• All zeros

• Does not match a valid TIN on CFOL

(3) Research the invalid condition using IDRS (Integrated Data Retrieval System), RS-PCC, and/or the FTCS database.

(4) If it is necessary to exit EFPPS prior to initiating research:

1. Click on the ABORT button on the bottom of the screen.

(5) The error record will remain in the unresolved inventory assigned to the employee that performed the Abort command.

(1) Description -The Name Control is a four-position element used to validate the taxpayer's name against the TIN.

(2) Invalid Condition - this element is invalid if:

• The first position is not alpha or numeric

• The second, third or fourth position is not an alphabetic, numeric, ampersand, hyphen or blank

• Intervening blanks between characters

• Does not match the name control on CFOL for the TIN.

(3) Research this condition using IDRS, RS-PCC, and/or the FTCS database, or contact the Financial Agent. If the EFT number begins with 23 research the FTCS Database.

(1) Description -The Origination Date is used to identify the date the payment amount was reported to the financial agent by the taxpayer.

(2) Invalid Condition -

• The Year is other than 0000 - 9999, or

• The Month is other than JAN - DEC, or

• The day is not valid for the month, or

• The date is later than either the current date or payment date, or

• The date is not in DD–MM–YYYY format.

(3) Correction Procedures:

1. For ACH debits, enter the Payment Date minus 1 banking day in the Origination Date element box. Do not count holidays and weekends.

2. For all other payments enter the Payment Date.

(1) Description -The Payment Date is the date that the taxpayer will be credited with making the deposit.

(2) Invalid Condition -The payment date is invalid if:

• The date is later than either the current date or settlement date, or

• The Year is greater than 2053, or

• The Month is other than JAN - DEC, or

• The day is not valid for the month, or

• The date is not in valid DD–MON–YYYY format.

(3) On original validation, the Payment Date cannot be more than 30 days prior to the settlement date or 360 days prior to the current processing date.

(4) Correction Procedures: Determine the correct payment date. Contact the financial agent if necessary.

1. If the correct payment date is different from the payment date on the unresolved screen, enter the correct payment date in the Payment Date element box and Commit.

2. If the correct payment date is more than 30 days prior to the settlement date or 360 days prior to the current date, enter and commit the correct payment date.

3. The response is a warning message that the payment date exceeds the 30 day or 360 day check. If the date is correct, select "Yes" to "Is this Correct?"

(1) Description -The Original Payment Date will be blank, except for the following:

1. For returned payments (transaction indicator "1" or "4"), the date must be present and will be sent to Master File as the transaction date. If the date does not match the payment date of the original transaction, the record will unpost.

2. For credit reversals (transaction indicator "R"), the date is generated into this field from the payment date of the original transaction.

3. For e-file debits (payment method "0"), this date is the payment date requested by the taxpayer whenever the settlement is different from the requested date.

(2) Invalid Conditions -The Original Payment Date is invalid if:

• The date is not present with transaction indicator "1" or "4", or

• The Year is other than 1954 - 2053, or

• The Month is other than JAN - DEC, or

• The Day is not valid for the month, or

• The date is greater than either the current date or payment date, or

• The date is not in valid DD–MON–YYYY format.

(3) Correction Procedures:

1. Research the original EFT number on the EFPPS database, if present in the Reference Number field.

2. Research IDRS to determine the date of the original payment.

3. If the field is blank on an Indicator "1" or "4" transaction, contact the Financial Agent to request the date. (The financial agent is responsible for providing this date on all reversals.)

4. Enter the corrected Original Payment Date in the Original Payment Date element box and Commit.

(1) Description -This code denotes the form number of the tax and the transaction code.

(2) Invalid Condition -The Tax Type Code is invalid if it does not match a valid 5 digit BMF or, IMF tax type or if the TIN is not consistent with the tax type.

1. See Exhibit 3.17.277-1 for a list of the valid Tax Type Codes for each form.

2. Because of Master File limitations, any IMF tax type code is invalid if the transaction amount is $1 billion or greater.

3. Any IMF payment $1 billion or greater will automatically go to suspense.

(3) Correction Procedures:

(4) In some instances, the tax period may also have to be changed. If necessary, enter the correct tax period in the Tax Period element box. If a change is required for both the Tax Type Code and the Tax Period, enter the corrected data in both element boxes before committing.

(5) If a record is committed and it does not match CFOL, it will return as an unresolved. Set the Resequence Indicator, if appropriate.

(1) The Tax Period is invalid if:

1. The tax period is greater than the current year/month plus one year, or

2. The tax period month does not equal the fiscal year month on CFOL and/or the FA database for tax types indicated as "FY Month" in the Valid Months column Exhibit 3.17.277-1 or

3. The tax period month does not equal one of the designated values for non-FTD tax types with Valid Months as shown in the same exhibit, or

4. The Master File Type is "6" (Non-Master File Payment) or "7" (Miscellaneous Payment) and the tax period is not in YYYYMM format.

5. For Tax Types with 6 and 7 the tax period must equal 000000.

(2) Correction Procedures:

1. For FTD tax types, the tax period is auto-corrected within EFPPS.

   Note: Verify and follow the FYM to avoid created an unpostable condition.

2. For current year tax periods, change the tax type code to the appropriate FTD tax type. EFPPS will then auto correct the tax period.

3. For prior year tax periods or non-FTD tax forms, research IDRS using command code SUMRY and BMFOL or other appropriate codes for outstanding liabilities or payment history to determine where to apply the payment. If there are no prior liabilities, the tax type code may be changed to the FTD tax type.

4. For tax type 10406 (Form 1040-ES) if the tax period is changed to a date older than 8 months from the current date, a warning message is a reminder that the tax type will be changed to 10407 (subsequent payment). If this is correct, select "Yes". If "No", you will need to make another correction to the record.

(1) Description - Form 940, Federal Unemployment Tax (FUTA) Deposits.

(2) Invalid Condition - The FUTA Payment Amount is sent to error if the amount is equal to or greater than $100,000 except when the payment date is January 26 to February 5, April 25 to May 5, July 26 to August 5 and October 26 to November 5.

(3) Correction Procedures - Research IDRS to determine if the amount is consistent with the taxpayer's Form 940 filing history.

(1) Below is a list of IDRS research Command Codes, including their general formats. For additional format information, refer to the Command Code Job-Aids for BMF and IMF. Working in compliance with "one stop processing ", every effort should be made to resolve an error using the Command Codes below.

1. NAMEB/NAMEE: Use to search for the correct EIN by entering the taxpayer's name and zip code.

2. NAMEI/NAMES: Use to search for the correct SSN by entering the taxpayer's name and zip code.

3. INOLE: Use with definers "T", "X", "G", or "S" as appropriate to find the IMF/BMF Name Control, research SSA Name Controls, research filing requirements on BMF, or verify any entity information.

4. FINDE: Use to find the business' name and address using EIN.

5. CFINK: Use to research the Centralized Authorization File (CAF) for information regarding authorizations that taxpayers have given third parties for various tax matters within their accounts.

6. RFINK: Use to research the Reporting Agent File.

7. IMFOL: Use to review IMF account data, including posted transactions and adjustments, and entity information.

8. BMFOL: Use to review BMF account data, including posted transactions and adjustments, entity information, and EFTPS enrollment code.

9. TXMOD: Use to access specific tax modules which contain pending and posted transactions, and to determine the status of an account.

10. ENMOD: Use to review pending and posted entity information.

11. MFREQ: Use to request a specific entity module or tax module for a taxpayer.

12. SUMRY: Use to review the summary of an account for a particular TIN.

13. TRDBV: Use to display the electronically filed tax return and payment information submitted through IRS e-file (Legacy) systems such as Electronic Filing System (ELF).

14. UPCAS: Program used to request tax module information.

15. UPDIS: Program used to display all open unpostable cases for a specific sequence number. CC UPDIS must be used prior to CCs UPCAS, UPRES and UPREV.

16. UPTIN: Program used to display data for all unpostables that are currently on the GUF data base for a requested TIN.

17. URINQ: Identifies remittances which are received and cannot be positively identified.

18. XSINQ: Research remittances that are over 1 year old.

(2) See IRM 2.3.70, IDRS Terminal Inquiries for CC EFTPS, and BMF and IMF Job-Aids for specific details on using the above command codes.

(3) See IRM 3.17.277.10, EFPPS Research for additional EFPPS research capabilities.

(1) RS-PCC payments are payments that were processed through the Remittance Strategy for Paper Check Conversion System.

1. RS-PCC payments are identified by an EFT number beginning with 520, 521, 522, 523 and 524.

2. The 8th and 9th positions of the EFT number identify a specific Campus or TAC office.

(2) Invalid Elements and Conditions are the same as other payments processed through EFPPS. Refer to the following IRM references for each element.

1. Taxpayer Identification Number (TIN) - IRM 3.17.277.8.3,

2. Name Control – IRM 3.17.277.8.4

3. Payment Date – IRM 3.17.277.8.6

4. Tax Type Code – IRM 3.17.277.8.8

5. Tax Period – IRM 3.17.277.8.9

6. FUTA Payment Amount – IRM 3.17.277.8.10

(3) Research Procedures:

1. Research RS-PCC errors the same as any other type of error as previously noted in the IRM under each invalid element.

2. Access the RS-PCC system to see details regarding the payment and to view an image of the check that was processed.

(4) Correction Procedures:

1. Review the information from IDRS and the RS-PCC system.

2. If you are able to determine the correction from this information, input the correct information on the correction screen and commit the correction to Master File.

3. If you are unable to resolve the invalid element contact the appropriate Campus Support using the RS-PCC contact information is available on the Expanding EFPPS SharePoint site. .

4. Requests must be sent using secure e-mail and include the following information: RPSID, SEID, money amount, date, TIN, name control, EFT number.

5. The Campuses and TAC offices will fax the additional information within 24 hours of the request.

6. Once Campus Support or the TAC offices respond to the backup request, review the information provided.

7. Pull the error from the unresolved list and enter the correct element information. Commit the error to Master File

8. In some instances, the TIN is invalid and a valid TIN cannot be located through IDRS research.

9. For BMF, if a valid EIN cannot be located, complete Form 4442 and fax to Entity. Entity will assign a new EIN to the taxpayer. See IRM 3.17.277.8.3.1, TIN Research.

10. If the taxpayer is using an invalid SSN and a valid number cannot be located through IDRS research, input a MFTRA U using IDRS.

11. When you receive the MFTRA U, if it indicates the SSN belongs to the taxpayer, complete Form 4442 requesting Entity to input a TC 000 following the instructions in the table below. Follow local procedures for faxing/routing Form 4442.

12. If the DDBKD print shows a different taxpayer, complete Form 4442 requesting Entity to input a TC 000 on the invalid side of the SSN following the instructions in the table below. Follow local procedures for faxing/routing Form 4442.

13. Every effort should be made to process RS-PCC errors within 5 business days. Two additional days are allowed for errors requiring backup information from campus support or TAC offices.

Form 4442:	Complete blocks:
Part I	One - Employee Name Two - Employee ID Number Four - Location: EFTPS Five - Referring to: Entity Six - Date
Part II	Eight - TP's Name on Return Nine - TIN (if the TIN does not match the MFTRA U put an asterisk (*) after the TIN
Part III Section B	Write: "Input TC 000 to establish an account. ." If the TIN you need established is an invalid number include that in this section.

Note: Write along the top of Form 4442 3 Day Expedite Process Entity will Fax the Form 4442 back to EFPPS within 3 business days when the account has been established.

(1) On October 1, 2009, the Submission Processing Center (SPC) at the Kansas City Campus assumed responsibility for processing criminal restitution payments. EFPPS is currently accepting these payments. These payments will be processed through US Bank as a Wire payment under the TIN 000000003 with the name control CRIM.

(2) When a criminal restitution payment is received through EFPPS, prepare Form 2424 as follows:

1. Debit name and address - “2320 Account”

2. Debit amount

3. Credit name and address - “6400 Account”

4. Credit amount

5. Date completed, Prepared by

(3) The payment must also be transferred from the Ogden Submission Processing Center to the Kansas City Submission Processing Center. Complete Form 3244 as follows:

1. SSN/EIN = 000000003

2. Transaction/Received date = payment received date

3. Transaction/Received date = payment received date

4. amount of payment

5. Prepared by = your name

(4) E-mail both Forms 2424 and 3244 to RRACS for journaling. RRACS will return copies of both forms and Form 2158, Credit Transfer Voucher, showing the journal number.

(5) Screen Shot Command Code EFTPS screen and wire details.

(6) From the EFPPS correction screen, place the payment into suspense status.

(7) Go to the Control Menu and manually delete the payment.

(8) On the Manual Delete screen, enter the batch number, item count, amount, remarks, from code, and EFT number. Commit the changes. Save a PDF of the EFTPS Deleted Record Report.

(9) The next day, print the CMS 3, EFPPS Deleted Records List, and include with your paperwork.

(10) Attach all documentation together and place in the cabinet behind the lead.

(11) To ensure that Kansas City is aware an electronic restitution payment is being transferred from OSPC to KCSPC, notification should also be emailed to the *TS Criminal Restitution mailbox.

(1) Occasionally you will receive contact from other areas of the IRS (Revenue Officers, CFO) or other agencies (Government of Puerto Rico) requesting information needed to send a large payment (American Recovery and Reinvestment Act repayment, SEC payments, DOJ). Provide the following information to the person that will make the payment:

1. TIN – 000000006

2. Taxpayer Name – Will depend on the type of payment (ARRA, DOJ, SEC)

3. Tax Type - 00000

4. Tax Year - 0000

5. Tax Month - 00

(2) When the payment is received in EFPPS, prepare form 2424 as follows:

1. Debit side – Account where payment is coming from (ex. Government of Puerto Rico – 4765 Account)

2. Debit amount – amount of payment

3. Credit side – 6900 Account

4. Credit amount – amount of payment

5. Explanation – (ex. "Payment is a returned stimulus payment that came through EFTPS). Will IPAC money to CFO per CFO’s instructions. ARRA surplus.

6. Date prepared – date form complete

7. Prepared by – Name of person who prepared Form 2424.

8. E-mail to RRACS for journaling.

9. Save the EFTPSE screen for each payment

10. Save wire details for payment

11. Once RRACS has done the journaling and returns our copy of the 2424, payment needs to be deleted from the EFPPS system.

12. On the EFPPS correction screen place the payment into suspense status.

13. Go to the Control Menu and select Manual Delete.

14. Enter Batch number, item count, amount, remarks, from code & EFT number. Commit the changes. Save a copy of the screen when it asks you.

15. The next day, print the CMS 3 and include with your paperwork

16. Attach all documentation together and place in designated folder on Share Point..

(1) "Unidentified" records (transaction indicators "8" and "9") should be automatically closed as a result of offsetting records being received from the financial agent. Use the Electronic Reject/Offset Mismatch Report (CMS 2) and the EFPPS Suspense Report (CMS 28) to ensure that the offsetting records are received timely.

(2) Contact the financial agent for each unidentified ("8" or "9") or offset ("A" or "B") record that remains in suspense for five workdays.

1. To expedite the notification process, the Electronic Reject/Offset Mismatch Report should be sent to the financial agents at least once each week.

2. The financial agent will need to submit a new offsetting record ("8", "9", "A" or "B") to get the offset record closed, or provide the information necessary to post the transaction to Master File.

(1) Non-Master File (NMF) payments cannot be posted electronically to the taxpayers account. NMF payments are transferred to Kansas City Submission Processing Center (KCSPC).

1. Research to verify that the payment is NMF before transferring to the KCSPC.

2. For payments, if SUMRY does not identify an NMF account, change the tax type code to a Master File tax type code and post the payment to a Master File tax module.

(2) For each payment that is to be transferred to the KCSPC prepare Form 3244 and complete the following:

• Save a print of CC's EFTPSE and TXMOD showing where the payment belongs. Complete the SSA and IPAC transmission form.

• E-mail the information to the lead of the EFPPS team in Ogden to review.

• The EFPPS lead in Ogden will e-mail to the lead of RRACS.

• RRACS will e-mail the item to the EFPPS lead with Form 2158, Credit Transfer Voucher, attached showing the journal number.

• Place the payment into suspense on the correction screen.

• Go to the Control Menu and Manually Delete the payment.

• On the Manual Delete screen, enter the batch number, item count, amount, remarks, from code, and EFT number then commit the changes. Save a copy of the screen when prompted.

• Print the CMS 3 report the following day and retain with the audit documentation.

• The Daily Trial Balance (DTB) will be out of balance the following day. Alert the technicians on reports of the out of balance condition, provide the technician with the journal number.

• The next morning the report technician will notate the journal number on the(DTB) screen.

• (OSC) Save the (DTB) screen and put it in the manual classification folder for backup. (KCSPC) e-mail to (OSC) EFTPS lead, the (OSC) lead will print and put in the manual adjustment folder.

• Create a folder in Share Point to put all documentation.

(3) NMF payments should be transferred as quickly as possible to prevent erroneous notices from being issued. Guidelines require the credit transfer to be completed within ten work days and the RRACS journal within five work days.

(1) The EFPPS Age Report (CMS 27) lists all records or batches that have been open on the control file for more than seven days. See .

1. Aged items are listed by Bulk Provider Number, then Financial Agent Number, with the oldest items listed first.

2. Suspended batches are listed separately without the details on the individual payments.

3. Every effort should be made to resolve payment errors within six working days or less. However, there will be times when additional information is needed to resolve the payment record, resulting in an aged case. .

4. On the eighth calendar day unresolved errors are considered aged and will be listed on the CMS 27 report.

5. If you cannot close a case that has been assigned to you, you must document it no later than eight days from the date you began working the case.

6. The case must be documented using the Form 5706, Case History Sheet.

7. At a minimum, the Name Control, TIN, Tax Period, DLN (EFT Number), IRS Received Date, TE Received Date, Controlled Date, Case Type, and Statement of Problem fields on Form 5706 must be completed.

8. The Form 5706 should be maintained and available for review, four years from the date the error was resolved. Form 5706 can be housed electronically on the Expanding EFPPS SharePoint site.

9. All errors/unresolved items must be resolved within 60 days (120 days for Bulk Provider payments).

10. If all resources (Headquarters, Financial Agent, taxpayer, authorized third party, or other IRS department) have been exhausted, the aged item must be deleted and sent to the Unidentified Remittance File (URF). See IRM 3.17.277.9.4(3), Deleting Suspense Cases, see IRM 3.17.277.9.3.1, Unidentified Remittance Procedures.

11. If after 60 days (120 days for Bulk Provider payments) the item is actively being worked and there is a good indication the case will be resolved, continue to work the case with managerial approval.

Note: All research and contact information must be notated on  Form 5706.

12. The manager must review and initial  Form 5706, upon approval for the case to remain in the Technician’s inventory

13. Consider the amount of the payment before sending it to URF. High dollar payments (over $100,000) require HQ approval.

(2) Headquarters contacts are available on the Expanding EFPPS SharePoint site.

(1) Review each suspense record that is to be manually deleted from EFPPS.

(2) The following manual control records may be used to remove items from Suspense:

(3) If the record should be deleted,

1. Prepare any necessary journal documentation to have the payment established on the Unidentified Remittance File, transferred to NMF in another IRS center, etc.

2. Input a Manual Delete record with "From Code: 4" to remove the item from EFPPS. In the remarks field of the Manual Delete record, enter any cross reference account or DLN information to show the disposition of the record.

3. Prepare a separate Manual Delete record for each item to be deleted if the records were suspended one at a time. If the records were suspended as a batch, prepare a single Manual Delete for the entire batch.

4. If more room is needed to document the deleted action than is available in the remarks field, prepare a separate Manual Remarks record.

5. Prepare the required source document according to local procedures. Be sure to enter the EFT number, along with any account information from the EFPPS record.

(4) Manual Suspense to Error records must be input for one record at a time, with the appropriate EFT number.

(5) Manual Unsuspend records should be input for one item at a time if they were suspended one record at a time. Records that were suspended as an entire batch may be unsuspended with a single record.

(6) Records that are being deleted from EFPPS must be carefully controlled to ensure that the proper journals are input to the RRACS. Each manual deletion requires a journal to one of the general ledger EFPPS suspense accounts.

(7) To ensure that each transaction remains under the control of some system, never delete records from EFPPS until the next action is determined and any necessary documentation is prepared.

1. Use the Manual Undelete option to recover, on the same day, any item deleted in error.

2. After the end of the day, any record that has been deleted erroneously can only be re-input through the Distributed Input System/Integrated Submission and Remittance Processing (DIS/ISRP) and Generalized Mainline Framework (GMF) mainline system.

3. IRS EFPPS does not have the capability of re-inputting or reprocessing deleted records.

(8) Retain the EFPPS Deleted Transactions Report with other audit trail documentation of the deleted records. Print CMS 3 the following day and retain with the audit trail documentation.

(1) To access the Research Request Screen from the Home Page,

1. Click on the Research/Correction tab. This takes you to the Correction screen. Click on the Research Request tab located above the correction screen. See Figure 3.17.277-23 .

3.17.277.10.1.1 (06-12-2019)

Research Request Input Parameters

(1) Enter the required fields on the Research Request Screen. Be sure to press TAB after each field and to initiate the request.

(2) Enter the required information for one of the three research options:

1. Option 1 - EFT Number, or

2. Option 2 - Reference Number and payment year, or

   Note: Option 2 is not available for bulk provider payments because the same reference number may be used for a large number of payments. This option is available for credit or debit card payments.

3. Option 3 - TIN, Payment Date and amount.

See Figure 3.17.277-24.

(3) Enter only the Search Parameter fields that are required for your option. Fields are validated as follows:

1. EFT Number (15 positions)

2. Reference Number (up to 18 positions) - See definition in Glossary.

3. Payment Year (4 positions) - The calendar year (YYYY) that the payment was made.

4. TIN (9 positions) - Numeric without hyphens

5. Payment Date (11 positions) - Enter in DD-MON-YYYY format.

6. Amount (up to 16 positions) - Enter the amount as follows:

Amount	Enter As
Payment for $12,345.00	12345 or 12345.00
Reversal for $5555.55	–5555.55

(4) If the record is not found, an error message is displayed. See Figure 3.17.277-25.

3.17.277.10.1.2 (06-12-2019)

Research Request Response Screen

(1) If the requested record is found, a completed research request screen is displayed. See Figure 3.17.277-26 .

(2) If more than one record is found, there will be multiple rows of records displayed.

(3) The current status of the record is shown in the "Status" field. The status is identified as:

1. Processing - The record is currently in load, validate, unresolved or awaiting review or TEP (process code "1" - "10" or "15").

2. TEP - The record has completed EFPPS processing and been sent to Master File for posting (process code "11").

3. Deleted - The record has been removed by an offset record or manual deletion (process code "0" or "13").

4. Suspended - The record is suspended (process code "14").

(4) The section on the bottom is audit records. See Figure 3.17.277-27

1. The Element Type is the number of the specific field on the record that was changed. See Element Type in the glossary.

2. For element type "6", the Original Text and Changed Text fields display numbers representing the "before" and "after" process codes. See Process Code in the glossary for a further definition.

3. For other element types, a specific field was changed, such as the TIN or name control. The Original Text and Changed Text fields display the actual data that was changed.

(5) To return to a blank research request screen you can click the Back to Research Request Criteria button.

(6) To correct an unsuccessful request, clear the error message, click the 'clear' button at the bottom of the page. A new Research Request Screen (or no match message) will be displayed.

(1) To research the Electronic Payment Control File:

1. Select Research PCF tab from the Research/Correction page. The response is a blank Research Payment Control screen. See Figure 3.17.277-28.



2. Enter the 10 - digit batch number of the batch that you wish to research and select submit. If the number you have entered does not match an existing batch number on the control file, the response is: "Batch Number Not Found. Reenter Batch Number"

(2) If the system finds a batch number on the control file matching the number you have input, all control records for the batch are displayed in the sequence that they were created.

(1) The Bulk Provider Payment Report, (CMS 5), captures detailed information on volumes, errors, auto corrections and unenrolled payments for each bulk provider, plus a summary page. .

(2) The Financial Agent Bulk Provider Payment Report (IRS 21) provides count and amount payment information for each bulk provider by payment method and form number. See .

(3) The Enrollment Summary Report (IRS 17) provides information on successful and unsuccessful enrollments for each bulk provider plus a summary page for each type of enrollment: bulk, batch, single debit, paper and Internet.

(4) All of the bulk provider reports have been designed to enable the National Account Managers (NAM) to assist and evaluate our service bureau stakeholders. The system administrator will provide copies of these reports by e-mail to the NAM , and separate copies to other designated headquarters employees. NAM contact information is available on the EFPPS site

(1) Each bulk provider is expected to submit electronic payment files to their financial agent the day before the tax due date.

1. The financial agent receives the file, performs internal balancing and sends an acknowledgment message to the bulk provider.

2. The financial agent matches the taxpayer information submitted with the bulk file to the file of approved enrollments.

3. Any payment for a taxpayer who is not enrolled will be removed from the ACH debit transaction and will not be processed, reducing the amount of the debit.

4. The financial agent initiates a single ACH debit to the account designated by the bulk provider for the sum of the accepted payment records.

5. The financial agent then sends an acknowledgment file back to the bulk provider with an EFT number for each accepted record and an error code for rejected records.

(1) A second payment method customized for bulk providers is the bulk same day payment.

(2) Bulk same day payments can only be made for a taxpayer who is authorized to make a same day payment or for any bulk provider who reports a temporary emergency that made the bulk debit unavailable.

(3) Bulk same day payments can be identified by Routing Transit Number 091036177 for Bank of America.

(4) The bulk provider sends a payment detail file to the financial agent on the morning that the payment is due and receives a reference number to be inserted by the bulk provider's financial institution on the FTCS payment wire.

(5) When the payment is made, the financial agent matches the reference number and payment amount to the detail file that was received earlier.

(6) Twice a month (preferably the 1st and the 20th and additionally if necessary), the bulk providers should be notified of the unresolved payments that EFPPS accounting technicians have not been able to apply. A Unresolved Payment Report can be generated from the Reports Menu for this purpose. This report should show the EFT number, TIN, Amount, Payment Date, and Employee Number. Once generated, the Unresolved Report should be faxed to the applicable Bulk Provider. Bulk Providers should respond back via fax and/or secure e-mail with a spreadsheet or screen prints of the name, address, contact name, and phone number.

(7) On September 17, 2007, Provisional I-EIN was replaced with Mod IEIN which is "real-time". See IRM 21.7.13.3.4(1), Internet EIN Applications for additional information.

(1) A bulk provider who reports a "catastrophic emergency" may be permitted to submit a same day payment wire without a payment detail file.

(2) The bulk provider, IRS and the financial agent will follow these steps to complete a catastrophic emergency payment:

1. The bulk provider calls the financial agent to report the emergency and get a 5 digit disaster number "E" followed by four numerics.

2. The bulk provider initiates a wire transfer to US Bank using the normal bulk same day payment procedures which is credited to ALC 20092900. The disaster number is included on the FTCS transfer.

3. The bulk provider faxes signed documentation of the emergency with the settlement date and amount to FS, IRS headquarters and the Ogden Accounting Branch.

4. Once the file of supporting payment information is completed, the bulk provider sends the detail file to the financial agent using same day bulk provider procedures with the disaster number as a reference. The payment detail file must match the amount of the emergency deposit, or the file will be rejected back to the bulk provider. The financial agent will then transmit the payment records to ECC-MEM with the original settlement date.

5. IRS load and validate processing is the same as for a normal file, except that the reject check for an old settlement date is bypassed.

(1) The batch provider program is designed for smaller payroll processors to enroll their clients and make multiple payments with a single transmission.

(2) Unlike bulk provider payments, each batch provider payment is associated with a separate ACH transaction. The batch provider submits an electronic file of separate payment records which may debit a single account, or may debit each taxpayers account.

(3) Batch provider payments are identified by an EFT number beginning with "274".

(4) Batch providers can go to EFTPS.gov and download the software.

(1) The EFTPS Single Debit program combines features of the bulk and batch provider programs. It is available to fiduciary banks, payroll processors, tax practitioners, and similar entities. It is also available to states participating in the State Income Tax Levy Program (SITLP).

1. Single debit filers submit a large volume of enrollment or payment records on a "flat" file, avoiding the expense of using an EDI system.

2. Up to 1000 payment records may be combined into a single ACH debit to one account.

3. SITLP payments are identified by an EFT number beginning with "251". All other single debit payments are identified by an EFT number beginning with "226". See IRM 3.17.277.5.3, EFT Number.

4. For more information about SITLP, see IRM 3.17.277.2.4.10 , State Levy Programs.

(1) Taxpayers typically opt to make their Federal Tax Deposits electronically because it is quicker, more convenient, and more secure than paying by check. Generally, electronic payments take 1-3 days to process.

(2) The IRS EFPPS application provides two primary tools for managers to monitor system inventories:

• Managers can review a list of all unresolved records or by employee Standard Employee Identifier (SEID).

• The View Transaction Status option provides an immediate inventory count for the different process codes.

(3) Managers must use these monitoring tools to manage the EFPPS inventory:

• When a payment record does not pass validation, it is important that every attempt is made to resolve the payment error within six working days or less. This helps to ensure the taxpayer’s account is being credited timely for their payment and will reduce extra work for programs downstream and outside of Submission Processing. If additional research time is needed the cases should be moved to suspense and shouldn’t exceed 120 days.

• When the EFPPS inventory reaches 5,000+ cases (Total Errors found on the CMS 10 Report) it is to be considered high. At this elevated level, the inventory becomes more difficult to manage and delays the taxpayers account from being credited timely. Managers must take all action to reduce the EFPPS inventory to an acceptable level, such as increased staffing, overtime, etc.

Note: If any case exceeds 120 days the case must be brought to the attention of the HQ Staff with details of actions taken. See IRM 3.17.277.9.3 Controlling the Aged Inventory for case documentation requirements.

(4) Managers must also use the CMS 27, Age report to monitor the aged inventory and identify why the payment record hasn’t been resolved.

(5) Managers must encourage their employee to work towards a zero inventory in EFPPS. This reduces the burden on the taxpayer to take additional steps to verify their payments have been processed, such as responding to erroneous balance due notices, calling the IRS or EFTPS customer service lines, and in some cases contacting TAS for payment resolution.

3.17.277.12.1.1 (12-06-2018)

Unresolved List

(1) To receive a list of unresolved errors from the EFPPS Home Page,

1. Select Research/Correction tab.

2. Click the View Unresolved EFT’s button at the bottom of the correction screen. See Figure 3.17.277-29.

(2) The Unresolved EFTs window opens displaying all EFTPS transactions with a current process code of Unresolved. Fields displayed in this window include the Element Type, EFT Number, Assigned Indicator and the Employee Number to whom the record is assigned. You can save the list to your computer by using the Snagit feature. An example of this window is shown in Figure 3.17.277-30

(3) To list unresolved transactions for a specific employee, select the Research/Correction tab from the Home Page. The Manager screen will appear. You must have a manager profile in order to access this page. See Figure 3.17.277-31

1. Step 1: Select the option List Unresolved for Employee.

2. Step 2: Select an employee from the drop down menu and select the ‘Submit’ button.

3. A list of the unresolved EFT's will display for that employee. To see the details of a specific EFT use the mouse to click on the serial number in the first column.

4. To return to the unresolved EFT list for the employee select the 'Back to EFT list Screen' button below the list.

5. To return to the Manager Criteria screen, click on the 'Back to Manager Criteria Screen' button.

3.17.277.12.1.2 (01-01-2017)

Current Inventory Volumes

(1) To monitor the current working inventories, click on the View Transaction Status button from the manager screen. See Figure 3.17.277-32.

(2) The inventory categories are as follows. Only the "working" inventories of items that are ready for an action by an accounting technician, manager, or quality reviewer are counted on this screen. Items in process codes "0 - 7" and "10 - 13" are not included.

1. Awaiting Manager Review - This category is process code "15" items in which both the TIN and name control have been changed by error correction. Records will remain in this inventory until approved by a manager. See IRM 3.17.277.12.4.1, Supervisor Review of Charged Errors for instructions.

2. Unresolved - This is the total of all items currently in process code "8" (unresolved), including those listed as "Research" and "Returned Quality Errors".

3. Credit Reversals - This is the total of all items with transaction indicator "R".

4. Research - This is a subcategory of process code "8" (unresolved), which includes all records that have been controlled to a technician without being resolved.

5. Awaiting Quality Review - These items have been selected for quality review, but not yet reviewed. When the TEP is run, any remaining items in this inventory will be removed and processed by the TEP.

6. Returned Quality Errors - This is a subcategory of process code "8" (unresolved). When an error is assigned, the manager must review the record and either accept or reject the error.

7. Suspended - This is a count of all items in process code "14" (suspense).

(1) Certain situations may occur when it becomes necessary to reassign an EFT transaction to another employee in order to prevent aging.

(2) From the EFPPS Home Page:

1. Click on the Research/Correction tab.

2. Enter an EFT number in the top section of the screen and click on the ‘Submit’ button to bring up the payment record you wish to reassign. See Figure 3.17.277-33.

3. Position the screen pointer on the Reassign EFT button. On the next screen, select the employee number from the drop down box for who the payment record will be reassigned and click on the ‘Commit’ button. A second pull-down menu appears from the drop down menu, select the employee number to reassign from . See Figure 3.17.277-34.

3.17.277.12.2.1 (01-01-2025)

Reassigning an Employee's Inventory

(1) To reassign an employee’s inventory only mangers and leads can perform this action.

1. From the Home Page, select the Research/Correction tab. This brings you to the manager criteria screen.

2. From the 'Manager Criteria' screen, click on the Reassign Employee Work button.

3. For the manager to reassign the EFT that is currently displayed, selects the Reassign EFT to New Employee, then select the employee to reassign to from the drop down, and then click Commit. See Figure 3.17.277-35



4. On the next screen, select the employee number that currently has the transactions assigned to them from the Old Employee Number drop down menu,

5. Select the employee number to which the EFT transactions are to be assigned from the New Employee Number drop down menu.

6. Click the 'Commit' button. See Figure 3.17.277-36.

(1) These instructions apply to a quality assurance reviewer or to a manager reviewing an employees' work. To select records for quality review:

1. From the Home Page, select the Research/Correction tab. This brings you directly to the “Quality Review” page.

2. Select the employee ID you want to review from the Employee ID drop down menu. This will activate the Percent Volume and Select Count fields as well as populate the Total Audit Records available for the selected employee.

3. Click in the Percent Volume field to review a percentage of the employee’s work. Enter a whole percentage from 1 - 100 in this field. Or,

4. Select Count field to review a certain number of employee transactions. A count of 1 - 100 transactions for review are valid.

5. Commit the quality review selection with the Submit button. See Figure 3.17.277-37.

(1) To examine the records selected for quality review, select the record you want to review by clicking on the number in the first column of the Quality Review List. See Figure 3.17.277-38.

(2) Review the displayed payment record to determine if the appropriate corrections were made.

(3) To charge an error,

1. Select 'Error' from the drop down menu in the last column of the audit table.

2. Commit the record by clicking the Commit button. See Figure 3.17.277-39.

(4) To accept the record without error:

1. Select Reviewed from the drop down menu in the last column of the table at the bottom of the screen.

2. Then commit the record.

(5) To review another employee, click the 'Back to Quality Review Criteria' button to go back to the Research/Correction - Quality Assurance Criteria page.

(6) To exit the screen and return to the Home Page, click on the 'Home' tab. To log out, click on the 'log out' tab. If you logout, be sure to click the Yes button on the Log Out Confirmation page.

(1) Managers or designees are required to review and approve each payment record in which both the TIN and name control have been changed by error correction.

(2) In the absence of the EFPPS manager or Lead designee there will be a designated Quality Review (QR) employee who will perform the review. The EFPPS manager or lead designee and Quality Reviewer will be the only Employee ID Numbers that will listed on the CMS20 report in the seventh column titled manager’s ID Number.

(3) If the lead designee performs a TIN and name control change, they will notify the Quality Reviewer to perform the required approval. Note: No employee can perform TIN and/or Name Control changes and approve their own input. Therefore, any change performed by the lead designee will remain in the queue until accepted by either the manager or the QR designee.

(4) The manager will print Daily CMS20 Report - TIN Name Control Change List and maintain a printed record of the report until the release of EFPPS JAVA. The manager will initial and date the CMS20 report to verify all approvals were performed by the EFPPS manager or designee.

1. Records will remain in error status on the control file and Awaiting Manager Review status on the Transaction Status screen until reviewed.

2. On the transaction file, the record is updated from Unresolved to Awaiting Manager Review.

(5) The TIN Name Control Change List (CMS 20) provides a list of the items that have been reviewed. .

1. Select "Modified TIN Name Control" from the Select an Option section of the Manager Criteria screen and click the Submit button.

2. The Manager - Modified TIN/Name Control List will appear.

3. Click the Serial Number in the first column of the record you wish to view. The response is a display screen for the record.

4. To accept or reject the correction, select Accept or Reject. See Figure 3.17.277-40.

5. If you reject the change, a screen will appear with the following question: "Would you like to reassign the EFT number - nnnnnnnnnnnnnnn to another employee?" If you wish to reassign the EFT number to another employee click the Yes button. To assign it back to the original employee click the No button.

(1) Supervisors should ensure that profiles for their employees include only those functions that they are qualified to perform.

(2) Until the security profile system is completed, any profile changes should be submitted to your security administrator via Business Entitlement Access Request System (BEARS), then input by the Database Administrator (DBA).

(1) Each week use the Reports Generator menu to request the Manager's Weekly Security Report (CMS 31).

(2) This report lists the access date, employee number, employee SSN and accessed SSN whenever an employee has accessed their own or spouse's SSN or another EFPPS user's or user's spouse's SSN.

(3) As this report contains sensitive information, the Manager's Weekly Security Report can only be generated and printed by a profiled manager.

(1) Use the Return to Error option to pull a record that has already been corrected and send the record back to unresolved status to be reworked by the same technician.

(2) Use this option whenever a technician has committed a correction then realizes that a mistake was made and needs to fix the record prior to running the next TEP.

(3) From the Correction Screen, via the Corrected EFT button at the bottom of the page (you don't need a manager profile to perform this action).

1. The response is the Correction - View Corrected EFT Criteria page. See Figure 3.17.277-41

2. Enter the EFT number of the record to be retrieved and select "Enter".

3. If the EFT number is in Awaiting Quality Review status, the response is "Record moved from Quality Review to Error". The record has been reassigned to the same technician who previously worked the error.

4. If an invalid EFT number is entered, the response is "Invalid EFT Number. EFT Number must be 15 positions. Please re-enter EFT Number."

5. If the EFT number does not find a match on the database, the response is "Invalid EFT Number. Please re-enter EFT Number."

6. If the EFT number is not in Awaiting Quality Review status (process code "9"), the response is "Record is not in Quality Review. Please re-enter EFT Number."

7. If both the TIN and name control are changed, the correction must be rejected through the TIN/Name Control review process.

(1) Select REPORTS from the menu bar.

1. Select the report you wish to generate from the 'Select a report name' drop down menu in the Generate a report section of the Reports page. This includes structured query reports (AKA - Unresolved Payment Reports).

2. Accept the displayed current date or overlay with the desired date, or click on the calendar to select the date.

3. Click the Generate Report' button.

(2) To generate all daily or weekly reports from a single request, select the option Daily Reports or Weekly Reports.

1. These group request options may not be available for all profiles.

2. See IRM 3.17.277.13.3, EFPPS Internal Reports to identify the reports that will be generated using the Daily "D"or Weekly "W" option.

(3) Depending on the number of records in the system and the complexity of the report, it may take a significant amount of time to generate a report.

1. If you attempt to read or print a report before it is finished, the response is a warning message rather than the requested report.

2. To avoid unnecessary delays in receiving your reports, generate all reports first then read or print the report.

(1) To view a report:

1. From the Reports page, choose Select a report to print. From the 'Select a report name' drop down menu, select the report you wish to view and/or print.

2. Then select a report from the Select a report/log file to view' and click the ' View Selected Report/Logbutton.

3. The report will open in a separate window.

4. You can print and/or save the report by clicking on File in the top left corner of the window.

(1) The following reports are created by the EFPPS system:

(2) The frequency indicator of the above table is defined as follows:

(3) The report names shown above are intended to match the titles shown on the Reports Generator menu and may not match the actual title of the printed report.

(4) Most reports are listed numerically on the menu.

(5) Most of the reports should be created whenever data is present. However, printing is optional for large reports, such as the Control Record List.

(1) The following reports are created by the financial agent and are available on the 'EFTIRSReports' share drive.