2.3.13. Command Codes FFINQ, REINF, and REMFE

(1) This IRM section provides the instructions for the use of Refund Information File General Information

(2) The IDRS Refund Information File (RFIF) provides a quick reference research tool (via CC REINF) for Taxpayer Service Representatives and other IRS personnel to respond to refund status inquiries from IMF/CADE2 taxpayers. CADE2 is the Customer Account Data Engine. Through a number of incremental releases, CADE2 will ultimately replace the Individual Master File (IMF) and enable the replacement of the related Integrated Data Retrieval System (IDRS) components. Taxpayer records will be moved from the legacy master file to the modernized system, using a release-based approach starting with the simplest taxpayer accounts.

(3) The Automated Refund Information System (Teletax, IRFOF) also accesses the RFIF (via CC REMFE) by touch-tone telephone or internet. After the taxpayer inputs their SSN, Filing Status Code, and Refund Amount the system checks the RFIF. Upon a match the taxpayer hears or see the refund check mailing date or an appropriate explanatory message. Otherwise the taxpayer must call the toll-free number and speak to a tax assistant for further information.

(4) Fact-of-Filing (FOF) data on the RFIF identifies (via CC FFINQ) receipt and step in Campus computer processing of an IMF/CADE2 taxpayer's refund return.

(5) Purpose :This transmits revised IRM 2.3.13, IDRS Terminal Input, Command Codes FFINQ, REINF, and REMFE.

(6) Audience: IRS Tax Technicians and Account Management employees.

(7) Policy Owner: Chief Information Officer.

(8) Program Owner: Customer Service.

(9) Primary Stakeholders: Wage & Investment(W&I)

(10) Program Goals: Provide Return Information to taxpayers via phone and online on Where’s My Refund

(1) The RFIF is a separate disk area in IDRS. It contains data extracted from IMF returns processed at MCC for the latest full calendar year tax period and sometimes data from previous calendar year tax periods (when filed during the last 12 months and not updated with current refund data). The RFIF stores records for all such returns that post at MCC except for full paid error free returns. It also stores any records for returns showing a refund due per taxpayer that unposts. The record indicates if this unpostable condition gets resolved.

(2) The RFIF also contains Fact-of-Filing (FOF) data identifying the receipt of an IMF return and tracks where in the GMF "pipeline " processing the 1040 document resides. FOF data and Refund Information data are in different records on the RFIF. The RFIF updates daily with the 1040 Forms, that fall under the Other Than Full Paid (OTFP) category (refunds, credit elect, even balance and balance due — no payment). FOF extracts data from GMF and ERS files. Some records are not always significant or accurate depending on transcription. At calendar year-end, a special REF run will offload all current tax period returns to ALT_REMFE, prior to new filing season which will now be considered as previous returns.

(1) TIN and TIN-TYPE — To access any RFIF record requires the taxpayer's social security number (TIN).

(2) FREEZE-CD — The RFIF carries up to eight occurrences of this code, when freezes are present on the IMF/CADE2, four left and four right.

(3) RET-CD — The RFIF contains a one-character, alphabetic indicator used to generate a display on the IDRS terminal. The displayed literal describes the type of return the record extracts from.

(4) RET-DLN — The DLN is present on the RFIF for all posted returns. If record extraction is due to a TC 150 unposting, the DLN of the unpostable TC 150 is on the file.

(5) RET-CYC— This cycle is present regardless if a return posts or unposts. It is the cycle the return processed at MCC. When the RFIF has records for refunds issued and there is no return processed the RFIF carries zero for the return cycle that will display as blanks.

(6) REFUND-CYC — When a TC 840 or TC 846 transaction posts, the RFIF displays the cycle of the last such transaction.

(7) EXTRACTION-CYC — This is the last cycle the record extraction from the IMF/CADE2 occurred at MCC. It is either the cycle the return was initially processed at MCC or the cycle of an update record — providing it is on the specified list of transaction post codes. In a record extraction due to unposting, no EXTRACTION-CYC is present. Instead, the RFIF carries a two-digit IMF/CADE2 unpostable code.

(8) MATH-ERROR-CD — The RFIF carries up to five 3-digit code encountered when math error codes are present on the IMF/CADE2.

(9) UNPOSTABLE-CD — A code showing why the return unposted and extracted to the RFIF.

(10) FILING-STATUS-CD — The filing status code extracted for both postable returns and unpostable returns.

(11) BAL-CD — The RFIF stores an indicator for posted returns showing whether the module balance was debit, credit, or even at time of extraction.

(12) OFFSET-CD — The RFIF stores an indicator showing whether or not a TC 018, 740, 742, 826/896, 841, or 843 posts in the cycle shown in EXTRACTION-CYC. If any of these transactions post prior to the EXTRACTION-CYC, they are not present on the RFIF.

(13) REFUND-CD — The RFIF maintains an indicator for refunds issued. If yes, the indicator states if it was a manual or generated refund and if more than one refund issued.

(14) ESTIMATED-TX-DISCREPANCY-IND — A RFIF indicator showing if an ES discrepancy (code 9) exists.

(15) MULTIPLE-MATH-ERR-CD-IND — A RFIF indicator showing if more than one MATH-ERROR-CD exists on the IMF/CADE2.

(16) REFUND-AMT — When a TC 840 or TC 846 posts, the RFIF retains the amount of refund.

(17) MOD-BAL-AMT — When there is no refund, the RFIF maintains the module balance that is in effect from the last time of record extraction from the IMF/CADE2 If the amount exceeds $99,999.99, the record displays $99,999.99.

(18) EIC-AMT — The RFIF carries the net Earned Income Credit amount of TC 764, 765 or 768.

(19) NAME-CTRL — When a return posts, the name control transfers to the RFIF. On some unposted returns the check digit is present until the return posts.

(20) UNPOSTABLE-RESOLUTlON-CODE — A code input using GUF command codes UPBAT and UPRES to close unpostable transaction cases.

(21) TAXPAYER-REFUND-AMT — The amount of refund entered by a taxpayer on a return. Before the RFIF drops the FOF record this amount transfers to the REF record.

(22) TOP-OFFSET-PRIMARY-AMOUNT — The amount of refund offset for delinquent non-tax debt owed to Federal agencies and to States: including, but not limited to, past due child support by primary taxpayer.

(23) TOP-OFFSET-SECONDARY-AMOUNT — The amount of refund offset for delinquent non-tax debt owed to Federal agencies and to States: including, but not limited to, past due child support by secondary taxpayer.

(24) BOD-CD — A tax account code identifying the IRS Business Operation Division (BOD) that has overall responsibility for the account either originally assigned when the return was filed or updated when reassigned (NAP).

(25) BOD-CLIENT-CD — A tax account code that identifies the account as a member of a particular client segment or sub-group of the tax account's current Business Operation Division.

(26) MFT-CD - identifies the status of the taxpayer.

(27) FILING-METHOD — a code identifying the method the taxpayer filed their return.

(28) CLOSING-CD-IND — a code identifying the record is closed on Master File.

(29) ACCRETION-IND — a code to indicate an invalid record has been corrected and can be treated as a valid record.

(30) PDT-IND — a code to flag accounts belonging to a POTENTIALLY DANGEROUS TAXPAYER.

(31) CADE2-MF-IND — a code identifying the processing source of the record.

(32) DATE-STAMP — a field identifying the date the record was added or modified.

(33) TIME-STAMP — a field identifying the time the record was added or modified.

(34) SPOUSE-IND — indicates if the primary spouse's TIN is on this record.

(35) PRIMARY-TIN-TYPE — indicates the TIN-TYPE of the primary TIN.

(36) PRIMARY-TIN — is the primary TIN for this record.

(37) TAX-PERIOD — indicates which tax period for which the taxpayer has submitted a return.

(38) DMF-LIABILITY-IND — indicates a liability exists against this taxpayer account.

(39) EITC-CODE - identifies the EITC status of this taxpayer account.

(40) RECORD-TYPE - identifies the type of record being processed.

(41) FREEZE-CYCLE - field containing the cycle the freeze indicator was placed on this record.

(42) F8888-IND - indicates a taxpayer designated to deposit their refund to more than one bank account.

(43) F8888-EFT-REJECT-CD - Direct Deposit requested; value is equal to DDRC reject codes.

(44) F8888-SB1-REJECT-CD - 1st Savings Bond requested; value is equal to DDRC reject codes.

(45) F8888-SB2-REJECT-CD - 2nd Savings Bond requested; value is equal to DDRC reject codes.

(46) F8888-SB3-REJECT-CD - 3rd Savings Bond requested; value is equal to DDRC reject codes.

(47) RAL-IND - indicates if a taxpayer received a Refund Anticipated Loan.

(48) ROUTING-NUMBER - is the bank identifier of where the refund is being sent for the RAL.

(49) BANK-ACCOUNT-NUMBER - is the account number of the bank for the RAL

(50) PREV-DEBT-IND - no math errors or FMS offset current year but a prior year MOD balance was taken.

(51) PATH-IND - Protecting American from Tax Hikes (PATH) Act Section 201: Modification of filing dates of returns and statements relating to employee wage information and non-employee compensation to improve compliance.

(52) FATCA-IND HIRE Act of 2010 created Chapter 4 of the IRC (FATCA). Certain credits are being frozen for review for up to six months based on FATCA using TC 810-3 and the -E freeze.

(53) EPE-IND I.R.A. SEC. 13801.  Elective Payment for Energy Property and Electricity produce from certain renewable resources, etal.

(1) Record conditions for extraction from the IMF for the RFIF in the current year tax period follow:

1. A TC 150 showing a refund due per the taxpayer unposted at MCC.

2. A TC 150 (other than one for a full paid error free return) posted at MCC.

3. A TC 018 posted to the entity.

4. A TC 977 posted and no TC 150 posted (amended return; no original).

5. A TC 740, 742, 765, 826, 840, 841, 843, 846, or 896 posted to the tax module.

(1) The RFIF primarily reflects the condition of returns when first processed. Under limited circumstances, if certain critical transactions post as discussed above, an update record extracts. In many cases the regular IDRS TIF will have a record of the same tax module. The RFIF data displayed on the terminal may indicate if the TIF has this record. Some examples of conditions are:

1. Credit Balances — If the RFIF shows that the module has a credit balance and no refund the TIF contains the module.

2. Debit Balance — If the RFIF shows that the module had a debit balance when the return processes, the TIF will probably contain the module if the debit balance is still outstanding. If collection activity completes, the RFIF will still show the original debit balance and the TIF may have no module at all. Meanwhile the RFIF continues to show the debit balance because the usual transactions that satisfy an outstanding balance are not criteria to extract a RFIF update record from the IMF at MCC.

3. Freeze Codes — The freeze codes on the RFIF are the same codes used for regular IDRS TIF extraction criteria. The presence of one of these codes on the RFIF indicates that the TIF may contain the module.

4. TC 740 — (means undeliverable refund check) is a regular IDRS extraction criterion. If the RFIF shows an unreversed TC 740, the TIF should contain the module.

5. TC 977 — If there is an amended return with no original, the TIF should contain the module.

(1) Refund Information displays in the following ways:

1. Input of CC REINF will access the RFIF directly. Use this CC to request a data display from the RFIF for a given SSN.

2. If CC SUMRY with definer "R" finds no data on the TIF, the computer will pass the inquiry to CC REINF and the RFIF will be accessed. This happens only when SUMRY is the specific input. It does not happen if some other command code (e.g., TXMOD) defaults to SUMRY.

3. A telephone call to the Teletax system or an Internet request activates CC REMFE. The refund issued date or other data concerning the refund status returns through the Teletax system or the Internet request with the appropriate response to the caller or requestor. In the absence of information about the inquirer's refund, the presence of Fact-of-Filing data results in a response indicating the receipt of the tax return.

(1) Messages displayed on line 13 are:

1. SSN FORMAT INCORRECT — The SSN is not in either one of the formats: nnn-nn-nnnn or nnn-nn-nnnn*. Correct and re-enter.

2. RFIF NOT AVAILABLE — The RFIF is not on the IDRS data base or is not open for access.

3. REVERSE VALIDITY PRESENT ON RFIF — This appears under two circumstances (both of which mean that a RFIF record is present for the reverse validity of the input SSN). If the input SSN achieves a match on both the input and reverse validity digit, a normal CC-REINF display will appear along with this message. If a match is not made on the input SSN and validity digit, the input data elements will appear along with this message.

4. NO DATE AVAILABLE ON RFIF — VAL OR INVAL — After the input of CC REINF, there is no record on the RFIF for the (input) SSN either for the input validity digit or for the reverse validity digit.

5. NO DATA ON ITIF OR RFIF — VAL OR INVAL — After the input of CC SUMRY (with definer "R"), there is no record on the TIF for the input SSN; in addition, there is no record on the RFIF for the valid/invalid segment of the input SSN.

(1) TIN and TIN-TYPE — To access any FOF record requires the taxpayer's social security number (TIN).

(2) FOF-STATUS-CD - This field (along with STATUS-CYC) allows tracing of 1040 return through the GMF pipeline process. It helps to calculate an approximate date the IMF/CADE2 taxpayer can expect to receive a refund. There are five FOF status codes. They are: 1=RAW, 2=BOBed, 3=Corrected BOB, 4=Document sent to ERS, and 5=Corrected BOB. Once the STATUS-CD and STATUS-CYC change, the entire FOF record updates to include the new STATUS-CD and STATUS-CYC.

(3) RET-DLN — The DLN is present on all FOF records on the RFIF; it transfers from the GMF and the ERS files.

(4) STATUS-CYC — The cycle in which the FOF status changed.

(5) SC-INPUT-CYC — The cycle in which the Campus processed the GMF and ERS files for data transfers to the FOF record on the RFIF.

(6) FILING-STATUS-CD — This field should contain the filing status that the taxpayer put on their return, except Form 1040EZ has a computer generated filing status code of '1'.

(7) FOF-BAL-DUE-REFUND-AMT — The refund amount entered by the taxpayer on a return and extracted from a GMF or ERS record. If there is no amount present, CC FFINQ displays the literal "Refund Amount Not Present. " When the FOF record drops from the RFIF this amount transfers to the REF record as TAXPAYER-REFUND-AMT.

(8) NAME-CTRL — Because it is not always present on the GMF or ERS record; it does not always transfer to the FOF record. This field, if present, contains the name control but will not contain a check digit.

(9) TAX-PRD-YR - The tax period of the return.

(10) RESEQUENCE-IND - This indicator identifies the return as re-sequenced. If not re-sequenced, the indicator field displays the literal " NOT PRESENT."

(11) FILING-METHOD - a code identifying the method the taxpayer filed their return.

(12) DATE-STAMP - a field identifying the date the record was added or modified.

(13) TIME-STAMP - a field identifying the time the record was added or modified.

(14) TC971-AC - is a 3-position field containing an action code flagged for further screening valid action codes are 052, 152, 111, 123, 124, 129, and 134.

(15) TC971-CYC - field containing the cycle date the TC971-AC was placed on this record.

(16) ERS-ERROR-CODE - is a 3-position numeric field containing the ERS error codes from ERS07 and ERS13.   “Where’s My Refund?” will provide messaging for 221, 222, 223, 224, 225, 321, 322, 323, 324, and 325 for Status-1 Letter Sent; 421, 422, 423, 424, and 425 Status-2 Rcvd Response/No Response.  All other ERS error codes will default to generic messaging.

(17) ERS-CNTRL-DAYS - is a 3-position numeric field containing the number of days the return is in ERS status

(1) The DLN and the associated Format Code fields on the GMF and ERS files determine which of these records become FOF records. The extraction criteria follow:

(1) Fact-of-Filing information displays from the RFIF via CC FFINQ This command code uses a SSN and attempts to match it to a FOF record on the RFIF. If a match is found, the latest FOF data displays. CC FFINQ is secondary and used when CC REINF shows no current information about an IMF/CADE2 taxpayer's refund return.

(1) Messages displayed on line 13 are:

1. SSN FORMAT INCORRECT — The SSN is not in the proper format of nnn-nn-nnnn. Correct and re-enter.

2. FOF NOT AVAILABLE — The RFIF containing FOF data is not open for access.

3. NO DATA AVAILABLE ON FOF — After the input of CC FFINQ there is no FOF data on the RFIF for the input SSN.

(1) Format

(2) Record Element Description:

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(2) Record Element Description:

(3) Example of Valid Response to CC REINF

(4) This example shows TIN number, Filing—Status, Refund—Cycle, and Refund—Amount because there is a REFUND.

(1) Format

(2) Record Element Description:

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(3) Example of Valid Response to CC FFINQ

(4) This example shows TIN number Filing - Status and Refund - Amount because there is a REFUND.