3.13.36. EPMF Account Numbers

(1) Use these procedures for processing EPMF Entity issues. The Employee Retirement Income Security Act (ERISA), ERISA Filing Acceptance System (EFAST) 2 project moved processing to a vendor contracted by the Department of Labor (DOL). EFAST2 is a computerized processing system designed to simplify and expedite the receipt and processing of the Form 5500, Form 5500-SF and Form 5500-EZ using electronic filing technologies. Each year more than one million pension, welfare and fringe benefit plans file a Form 5500, Form 5500-SF or Form 5500-EZ to satisfy annual reporting requirements under the Employee Retirement Income Security Act (ERISA) and the Internal Revenue Code. These are considered EFAST2 returns.

1. EFAST2 processing includes validation of the plan entity.

2. Changes to the EPMF, including establishing accounts TC 000, name, and address changes, occur by posting of the return record coming from EFAST2.

3. IRS establishes EPMF accounts from Form SS-4.

(2) EFAST2 returns can be viewed on the EFAST2 website and the data from the returns is transmitted to EPMF daily,

(3) The Ogden Campus processes the paper Form 5500-EZ. Unless otherwise specified in the specific Entity instructions, use the procedures in IRM 3.13.36 when resolving all Form 5500-EZ accounts. Report problems encountered the same business day as discovered to the TE/GE Headquarters Program Analysts overseeing the program.

(4) The IRS processes all Forms 5330. If we processed the return before January 1, 2001, a fact of filing posted to the EPMF and the assessment was made on Automated Non-Master File (ANMF). Most returns processed January 1, 2001 or later process as a BMF document and post to the master file. A TC 154 posts as a fact of filing to the EPMF for the Form 5330.

(5) Various letters are referenced throughout this IRM that best address the situations. We strongly advise you to use these letters to leave an accurate audit trail. However, other letters are acceptable as long as the content is accurate and management approved the paragraphs.

(6) We strongly advise any tax examiner using this IRM be familiar with the contents of IRM 21.3.3, Incoming and Outgoing Correspondence/Letters, IRM 21.7.13, Assigning Employer Identification Numbers (EINs),IRM 2.3, IDRS Terminal Responses, and IRM 2.4, IDRS Terminal Input.

(7) The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information about the TBOR, see Taxpayer Bill of Rights.

(1) Numbers in parenthesis (e.g., (1), (2)) indicate paragraph numbers.

(2) Indented numerical lists (e.g., 1., 2.) indicate steps you must take in order. Complete the procedure in step one before doing the procedure in step two and consider all steps.

(3) Indented alphabetical or bullet lists (e.g., a., b.), indicate procedures or informational items where order isn't important, however, you must consider all items.

(1) The following lists a glossary of frequently seen terms used in processing EP Returns and correspondence.

(2) Terms Starting With A-F

(3) Terms Starting With G-Z

(1) Transaction Codes (TC) are three-digit numbers that identify a transaction being processed. They are a record of transactions posted to a taxpayer’s account on master file. A TC can be input from a coded document, an IDRS input, or it can be generated by the computer.

(2) An IDRS input TC is generally input by a campus or area office employee attempting to make a change to the taxpayer’s account.

(3) A generated TC occurs when certain conditions are present on the taxpayer’s master file account.

(4) The following listing of TCs shows an indication of whether they are input or generated and an explanation of how they function.

(1) Form 5500 series returns post with Transaction Codes 150, 977 (amended return) and 446 account moved or TC 154 for Form 5330 fact of filing.

(2) Forms 5330 process as a BMF return since January 1, 2001 (MFT 76, Tax Class 4). Prior to January 1, 2001, the assessments posted on ANMF. Form 5330 with a period ending 198412 or earlier still posts to ANMF. Amended Form 5330 claims before January 1, 2001 still process as ANMF.

(3) The valid Document Codes (4th and 5th digits of DLN) are as follows:

(4) Form 5558 for Form 5500, Form 5500-SF, Form 8955-SSA and Form 5500-EZ post to the EPMF for granted extensions. If a Form 5500 return appears to be late, research the BMF using CC BMFOL and the IMF using CC IMFOL to determine if a TC 460/620 posted to an account that the plan sponsor reported the income tax for the business associated with the plan that has the same return year as the 5500 series return.

(5) Form 8868 for Form 5330 post to the BMF with a TC 460/620.

(1) Pending transaction identification codes indicate the status of the posting transaction on IDRS. These codes are displayed in front of the transaction. See Document 6209, Section 14.7, Pending Transaction Identification Codes/IDRS Merge Related Transaction Codes for a list of pending transaction codes.

(1) List of Forms and Schedules for Employee Plans (EP): .

(1) The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS), led by the National Taxpayer Advocate. Its job is to protect taxpayers’ rights by striving to ensure that every taxpayer is treated fairly, and knows and understands their rights under the Taxpayer Bill of Rights (TBOR). TAS offers free help to taxpayers, including when taxpayers face financial difficulties due to an IRS problem, when they are unable to resolve tax problems they haven’t been able to resolve on their own, or when they need assistance to address an IRS system, process, or procedure that is not functioning as it should. TAS has at least one taxpayer advocate office located in every state, the District of Columbia, and Puerto Rico.

(2) TAS uses Form 12412, Operations Assistance Request (OAR), to start the OAR process of referring a case to the Taxpayer Services (TS) Division, to affect the resolution of the taxpayer’s problem. Form more information, refer to IRM 13.1.19, TAS Operations Assistance Request (OAR) Process.

(3) Refer taxpayers to TAS when the contact meets TAS criteria or when Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), is attached and steps cannot be taken to resolve the taxpayer’s issue the same day.

(4) The definition of same-day resolution is within 24 hours. The following two situations meet the definition of same-day resolution:

• The issue can be resolved within 24 hours.

• IRS takes steps within 24 hours to resolve the taxpayer’s issue.

(5) When making a TAS referral, use Form 911, and forward to TAS following your local procedures.

(6) See IRM 13.1.7, Taxpayer Advocate Service (TAS) Criteria, for more information.

(1) The National Taxpayer Advocate reached agreements with the Commissioners or Chiefs of the Taxpayer Services (TS) Division, Small Business/Self Employed (SB/SE) Division, Tax Exempt Government Entities (TE/GE) Division, Criminal Investigation (CI), Independent Office of Appeals, and Large Business and International (LB&I) that outline the procedures and responsibilities for processing Taxpayer Advocate Service (TAS) casework when either the statutory or delegated authority to complete case transactions rests outside of TAS. These agreements are known as Service Level Agreements (SLAs).

(2) The SLAs are found at TAS Service Level Agreements

(1) The Taxpayer Advocate Service uses the Operation Assistance Request (OAR) process to refer cases when TAS lacks either the statutory or delegated authority to resolve a taxpayer’s problem. The TAS uses Form 12412, Operation Assistance Request to initiate the OAR process.

(2) In cases requiring an OAR, TAS completes Form 12412 and forwards the case to the Operating Division Liaison via Form 3210, Document Transmittal. The Operating Division Liaison reviews the case, assigns it to the appropriate area, and monitors the case through its conclusion.

(3) When TAS requests expedite processing, Operating Division or Functions Liaisons acknowledge receipt via Form 3210, secure messaging e-mail, fax, or by phone within one workday of receipt of the OAR.

(4) For OARS not requiring expedite processing, the Operation Division or Functions Liaisons acknowledge receipt via Form 3210, secure messaging e-mail, fax, or by phone within three workdays of receipt or the OAR.

(5) Make every effort to expedite completion of OAR cases. Form 12412 indicates timeframes for OAR Case completion.

1. Manager/employee: Work with the Taxpayer Advocate contact listed on Form 12412 to arrive at agreed upon timeframes for follow-up based on the facts and circumstances of the particular case.

2. Employee: Immediately notify your manager if you can't resolve a taxpayer’s case by the requested timeframe or by a negotiated extension date.

3. Manager/employee: Discuss your findings and recommendation for final case disposition with the appropriate TAS contact. The TAS contact communicates the final case decision to the taxpayer. However, you and your manager can also tell the taxpayer of the decision.

4. Upon case resolution, the TE/GE employee assigned the OAR completes section VI of Form 12412 and returns it to the TAS Case Advocate assigned the case. Return the Form 12412 within three (3) workdays of completing all actions and posting all transactions.

5. If an agreement can’t be made with the TAS upon the resolution to the taxpayer’s problem, the TAS employee elevates this disagreement to their manager who discusses it with the appropriate Operating Division manager. The employees manager will also elevate any disagreement to their manager.

(6) For more detailed information, please refer to: IRM 13.1.19, TAS Operations Assistance Request (OAR) Process or the TAS SLA website at Service Level Agreements.

(1) This number identifies the filer entity of an EPMF account. The sponsor/employer identification number on the EPMF is equivalent to the employer identification number on the BMF. If an entity has an EIN on the BMF, that same EIN should be used to file all EPMF forms. Rules that apply to the assignment of BMF EINs generally apply to the assignment of EINs on the EPMF.

(2) The sponsor/employer may be one of the following:

1. The employer, in the case of an employee benefit plan established or maintained by a single employer. This could include a sole proprietor/self-employed individual with no employees.

2. The employee organization, in the case of a plan established or maintained by an employee organization;

3. The association, committee, joint board of trustees, or a similar group of representatives who establish or maintain the plan.

   Note: A sole proprietor/self-employed individual with no employees isn't required to have an EIN except if the filer needs to file a Form 5500/5500–EZ.

4. A Direct Filing Entity (DFE) filing is a separate entity similar to c) above and isn't a trust.

(3) A trust EIN identifies the pension benefit fund/trust in which all or part of the assets of the plan may be placed. We establish these EINs on the BMF and usually include the name of the plan. The trust EIN should never be used to file the 5500 series return except for the following three rare instances:

1. A multiple-employer plan (Form 5500 Part 1 Box A(1), A(3), or A(4) is checked) may use a trust EIN to file.

2. A single-employer plan may only use the trust EIN if the sole-proprietor sponsor died or has gone bankrupt and the sponsor hasn't changed and/or the assets weren’t distributed or transferred. This should only be used to file a final return.

3. The trust EIN may be used to file a Form 5500-EZonly if the employer has no other EIN on the BMF or EPMF. If after researching IDRS, it is determined that the filer is filing using his trust EIN because he isn't required to have an EIN for his business, don't assign another EIN. The Tax Examiner must ensure that the EIN is truly the plan’s trust EIN and not the EIN of a bank or other entity.

(1) This number identifies the person or group of persons specifically designated as plan administrator by the terms of the plan documents under which the plan operates. If the administrator has an EIN on the BMF, use that same EIN for the AIN.

1. The administrator may or may not have an account on the EPMF. Only those administrators who are also plan sponsors have EPMF accounts.

2. You may find the administrator’s name, address, and AIN in the plan data module under the EIN of the sponsor/employer.

3. The administrator won't necessarily remain the same throughout the life of the plan.

4. The plan sponsor may also be the administrator, and the same plan administrator may administer several different plans for different sponsors. A sponsor may have different administrators for different plans.

(1) A plan number is a three-digit number assigned by the plan sponsor to differentiate between plans that are, or may be, established or maintained by the same plan sponsor, as shown in the table below:

(2) Once assigned, the filer must use the same number consistently to identify the same plan.

(3) If a plan terminates, its number can't be used for any new plan. Instead, use the next available higher number for the new plan.

(4) If a sponsor has more than 500 of either type of plan, we assign a second EIN. This EIN states "Second EIN for plans" in the sponsor entity line on IDRS.

(5) The plan number along with the plan name identifies a plan from other plans for a given sponsor.

(6) The plan name, plan number, the type of return filed, and the plan month ending make up the plan entity. As long as the plan is in effect, the name and numbers stay the same.

(1) The Entity function must be able to correctly identify a plan name before inputting any entity changes.

1. The plan name should be the formal name of the plan or sufficient information to identify the plan, abbreviate if needed.

2. A direction from the Manager, EP Determinations instructs tax examiners to leave the words "The" and "DBA" in the plan name line.

3. The plan name should include the sponsor’s name when only the type of plan is provided.

Example: The names below are fictional.

IF	THEN
Cafeteria Plan	Stanford & Auburn Associates Section 125 Cafeteria Plan
Defined Benefit Plan	Leaping Lizards Inc Defined Benefit Plan
Money Purchase Pension Plan	May Hartford Money Purchase Pension Plan or May Hartford Mon Pur Pen PLN
SEP Plan	John Pierce SEP Plan

(2) The plan name, plan number, and plan effective date should be the same each year a return is filed.

(3) What may appear to be a new plan or a change in the plan name may not actually be a change. The filer may use abbreviations, initials, or vary the word order in the plan name.

(4) Other plans with name differences may appear to be the same plan, but are not.

(5) Compare the plan assets and type of pension plan as well as plan name to determine if the plan on the document is the same as the plan on master file.

1. The end-of-year assets from the previous plan period (from master file research) should match the beginning-of-year assets on the document.

2. Limited data is captured from the Fact Of Filing (FOF) records. Therefore, the end-of-year assets won't display if a return processed as FOF.

3. The type of pension plan on master file may match the type of pension plan on the document. (Welfare plan type displays on CC EMFOL).

(6) The filer may change pension types by amending the plan, but you need to contact the filer to determine if this occurred.

1. You may also consider the plan effective date as a means of identifying the correct plan.

(1) The plan year ending is the month and year the plan year ends in YYYYMM format.

(2) When assigning or establishing a plan number from a Form 5500 return, or trying to determine where a return eventually posts for delinquent return processing, apply the following procedures in IRM 3.13.36.14.5 (3) through IRM 3.13.36.14.5 (5) to determine the plan year ending.

(3) If there is no plan year ending on the document:

1. Examine any schedules or other attachments for a plan year ending.

   Caution: Only use Schedule A for determination of plan year ending if no other schedules or attachments have the information and only if all the Schedules A have the same plan year endings.

2. If still unable to determine the plan year ending, use the printed form year and a plan month ending of 12.

(4) If the plan year ending entered by the filer at the top of the return differs from the plan year ending on the preprinted return or label, use the filer entry.

(5) Use the number of the month the plan year ends as the plan month ending unless the filer both began and ended the plan year on the first day of the month. In that case, use the prior month as the plan month ending. This applies only to full year returns.

(6) A taxpayer may file a short year return (less then 12 months) but should never file a return for longer than 12 months.

(1) The Customer Account Data Engine (CADE) 2 Program Office in Headquarters has the primary goal of implementing a single, modernized programming solution that provides daily processing of taxpayer accounts.

(2) The CADE 2 solution is comprised of several components to modernize the IRS to a daily processing environment with several Transition States.

(3) With CADE 2, there are changes to campus cycles which begin with cycle 201201.

(4) The new BMF, EO and EPMF campus cycles are:

1. Campus Cycle: Thursday – Wednesday

2. Master File Processing: Friday – Thursday

3. Notice Review Saturday: Monday (8+ days)

4. Unpostables: New available Tuesday; Closing Tuesday

(5) BMF, EO and EPMF transaction posting time frames are outlined as follows:

1. Transactions are viewable using CFOL command codes on Saturday following the weekly master file processing run on Thursday.

2. Transactions are viewable as posted transactions using IDRS command codes on Monday following the weekly master file processing run on Thursday.

(6) Cycle posting dates reflect a format of YYYYCCDD. YYYY indicates the year. CC indicates the posting cycle. For IMF transactions, the following values for DD are defined:

1. 01 = Friday

2. 02 = Monday

3. 03 = Tuesday

4. 04 = Wednesday

5. 05 = Thursday

(1) IDRS Research Tools/Command Codes (CCs) are available for Business Master File (BMF) and Employee Plans Master File (EPMF) research. The following sections provide instructions on how to use these CCs for EPMF account resolution.

(1) The Bulk/Bank EIN program assigns blocks of EIN(s) to a fiduciary or any other person authorized to represent 10 or more trusts/estates or pension plans. For additional information regarding Bulk/Bank Assignment Requests, see IRM 21.7.13, Assigning Employer Identification Numbers (EINs).

(1) When assigning an EIN from a Form SS–4, input MFI "P" if the taxpayer is requesting the EIN for the sponsor of a pension or welfare plan.

(2) Refer to IRM 21.7.13, Assigning Employer Identification Numbers (EINs), for additional information.

(1) Before inputting any entity changes:

1. Complete all necessary research to ensure the changes are valid. See IRM 3.13.36.16, Integrated Data Retrieval System (IDRS), for research instructions. If in doubt, contact the filer.

2. Check for any IDRS controls. If found, follow local procedures to contact the employee with the control.

3. Check for an unreversed TC 420 or TC 424. This indicates an open AIMS base. If the status is 08 or under, make the entity change. If the status is 10 or higher, the case is assigned to the group or examiner. Write up a referral for an entity change. Exam then makes the change if appropriate.

(2) EPMF transactions other than TC 000 (Doc Code 63 and 64) and TC 150 resequence for three cycles to allow the TC 000 to post. TC 150s resequence for eight cycles.

(1) When needing multiple transactions to adjust an account and some must post in later cycles than others, input a Posting Delay Code (range 1–6) with the transactions to be "cycled".

(2) The action to post these transactions to the MCC master file defers until the indicated number of posting cycles passes.

(3) Determine the required number of delay cycles with respect to the first transactions to post.

(4) Input all transactions in the same IDRS terminal session. You won't have to guess the actual posting cycle, which can vary based on operational factors at the Campus (Quality Review Operations) and at MCC (Annual "dead" processing cycles).

(5) The "cycled" transactions hold on the MCC Resequencing Transaction files until the specific number of deferred posting attempts occurs, thus maintaining the required staggered sequence among the transactions.

(6) The posting delay capability is available for the following IDRS transaction programs:

1. DP Adjustment Command Code ADJ54 (Doc. Code 54).

2. Entity Change Command Codes: INCHG, BNCHG, BRCHG, EPLAN, and EOCHG (Doc. Codes 50, 53, 63, 64, 80, and 81).

3. Pre-journalized Credit Transfers CC DRT24 and DRT48 (Doc. Codes 24 and 48).

4. Dual Debit/Credit Transfer CC FRM34 (Doc. Code 34).

5. Miscellaneous Transactions CC FRM77 and CC FRM7A (Doc. Codes 77 and 78).

(7) The Posting Delay Code won't post with the transaction or be shown with the IDRS pending transaction. The projected MCC posting cycle on the IDRS "PN" status pending transaction extends to account for any significant Posting Delay Code impact on the transaction.

(8) The posting delay capability with these IDRS transaction programs should satisfy most "cycled" adjustment needs. For other IDRS transaction programs, the cycling capability is in some cases inappropriate (as with CC ESIGN) or unnecessary (as with CC FRM14 TDI or FRM49). The posting delay capability is part of the basic structure of our transaction processing.

(9) Use of the posting delay code won't bypass any NAP checks that are programmed for a command code.

(1) Entity changes come from the posting of the EFAST/EFAST2 return or a campus-processed Form 5500-EZ but the following transactions may also be input to change the EPMF entity.

(2) Transaction Code 000 - this transaction code establishes an account on the BMF/IMF/EPMF not previously established on the master file or dropped from master file due to inactivity. Use CC BNCHG and input the following required fields along with information necessary to establish the account:

1. New name control

2. Primary name

3. Street address, location address, care of names and sort names aren't required fields but should be input if available.

4. City, State and Zip

5. Remarks

(3) Transaction Code 011 - this transaction code consolidates or merges two or more EINs assigned erroneously to an EPMF Entity. Use CC BRCHG to consolidate sponsor entities. TC 011 is the only transaction code input by EPMF Entity using CC BRCHG. Overlaying CC ENMOD with CC ENREQR generates CC BRCHG. See the Multiple EINs section in IRM 3.13.2, BMF Account Numbers.

(4) Transaction Code 012 – this transaction code reopens an inactive account on the master file. Filing requirements of such accounts are all "8".

(5) Transaction Code 013 – this transaction code indicates the primary name line changed. Always use the master file name control, not a check digit or dummy name control when changing the name lines.

(6) Transaction Code 014 – this transaction code indicates the mailing address line changed.

1. If inputting a domestic street address, then input the mailing city, state and zip.

2. If inputting a domestic mailing city, state and zip or major city and zip code, then also input the mailing street address.

3. If inputting a major city code, then input a mailing zip code. For a listing of major city codes refer to Document 7475, State Abbreviations, Major City Codes and Address Abbreviations.

4. If you can determine that the correspondence requesting the address change was initiated by a third party, research the CAF using CC CFINK. If you find a proper authorization, update the address as requested. If you don’t find a proper authorization, send Letter 135C and destroy the request.

   Note: Don't reference the taxpayer’s EIN on the letter.

5. Zip code changes require you to input a complete address change. A TC 014 generates.

(7) Transaction Code 014 – this transaction code could also indicate a change to a foreign address.

1. If inputting a foreign street address, then input the foreign city and foreign country.

2. A foreign postal code may be input.

3. If inputting a foreign country, then the state field must be a comma ","and a period".". See IRM 3.13.2, BMF Account Numbers.

4. If inputting a foreign city or postal code, then input the foreign street address.

(8) Transaction Code 016 – this transaction code indicates a change to:

1. Sort name

2. Care of name

3. To delete a sort name and/or Location address input $$

4. Location street address

5. Location city, state, and zip

(9) Transaction Code 020 – This transaction code deletes an account from master file if no modules are present that contain return or credit transactions.

1. Accounts with modules present remain on the BMF/EPMF but all the filing requirements change to "8" to indicate that the account is in inactive status.

2. Turn off the plan filing requirement for all plans by a TC 591 cc 097 or a TC 020 Doc Code 64 before inputting a TC 020 Doc Code 63.

   Caution: When using TC 020 be very sure that you don't delete a good account. DON'T INPUT A TC 020 WITHOUT THE EP MANAGER'S APPROVAL.

(10) When any transaction posts that changes the primary name line (first 35 characters), the prior name displays in the posted transaction section with the transaction code that made the change.

1. The prior name line displays on CC EMFOL definer E.

2. There are cases when a name changed in error and knowing the prior name line would help resolve the case. Posting the prior name line helps when trying to resolve EIN problems.

(1) Command Code EPLAN is available for input of plan data module information.

(2) Establish the plan data module by the input of a TC 000 (Document Code 64 using CC EPLAN or generated by the vendor) or by a TC 121/123 input by the AO via EACS.

(3) If inputting a TC 000 Doc Code 64, and a TC 000 is already pending for the same plan number, an error message, "TC 000 PENDING FOR THIS PLAN NUMBER," generates.

1. The program also recognizes deleted TC 000s (DU, DN, DQ, etc.) as pending transactions.

2. If there is a TC 121/123, don't input TC 000.

3. If receiving an error message on input of a TC 000, research CC ENMOD. If the original transaction was deleted (See Document 6209 for pending transaction codes) and research indicates that a TC 000 is needed for the plan, overlay the TC 000–ADD–INDICATOR "N" with a "Y". Input the rest of the transaction as usual. This overrides the error message and allows another TC 000 to be input.

(4) TC 000 – Input via CC EPLAN to establish a plan.

1. Use TC 000 to establish a plan number. Always input TC 000 when you establish a plan.

2. When you establish an EIN on the EPMF, remember to establish the plan also.

3. Input the following identifying data for the transaction to be valid: transaction code, plan year ending month, plan first name line, Administrator Same Indicator or Administrator first name line, AIN, city, state, and zip code, remarks.

4. Input the following identifying data if available: plan second name line, Administrator second name line, Administrator street address, effective date, and filing requirements. If the Administrator Same Indicator is used, the Administrator name lines, address, city, state, zip, and AIN must be blank.

   Note: You don’t need to enter filing requirements when establishing a plan from a Form 5500-EZ.

5. Input a posting delay code if needed.

6. Always input the plan name, AIN, and administrator name and address (use mailing address if two addresses are shown) exactly as the filer entered the information on the return unless needing abbreviation due to space limitations. (See IRM 3.13.36.14.4, Plan Name, for more information on how to establish a plan).

7. If a valid AIN is entered on the return, you don’t need to research the AIN before inputting the TC 000. An AIN is invalid if it doesn't have 9 numeric characters and/or the first two digits (DO Prefix) are: 00, 07, 08, 09, 17, 18, 19, 28, 29, 49, 78, 79, 89 and/or all 9s.

(5) TC 011 – Input via CC EPLAN to change a plan number/consolidate two plan numbers.

1. Use TC 011 when there is an indication that the master file contains more than one plan number for the same plan. The accounts should be consolidated. (See IRM 3.13.36.22, Consolidating Accounts - Entity Plan Module, for more information on consolidations).

2. You don’t need the new plan number to be established on master file if only requiring a plan number change.

3. Input the following identifying data: transaction code, new plan number, remarks.

4. Input a posting delay code if needed.

5. Use letter 1072C, Employee Plan EIN Missing/Requested/Assigned Information, to notify the filer of the correct plan number to enter on their return.

(6) TC 012 – Input via CC EPLAN to reactivate a plan.

1. Use this transaction code when a plan was deleted in error.

2. The plan filing requirement is "8".

3. Input the following identifying data: transaction code, remarks.

4. A posting delay code may be input.

(7) TC 013 – Input via CC EPLAN to change plan name.

(8) When there is an indication of a change in name on the return or through correspondence, input transaction code 013.

1. Input the following identifying data: transaction code, plan first name line, plan second name line (if available), remarks.

2. Input a posting delay code if needed.

(9) TC 016 – Input via CC EPLAN to change plan filing requirement.

1. When you determine that plan filing requirements should be changed, input transaction code 016.

2. Input the following identifying data: transaction code, filing requirement code, and remarks.

FILING REQUIREMENT CODES	FORM
X	5500
T	5500–SF replaces 5500–C/R
Z	5500–EZ
N	Not Liable

3. A posting delay code may be input.

(10) TC 017 – Input via CC EPLAN to change file folder number.

1. The Area Office or the National Office inputs TC 017 to update their records.

2. Input the following identifying data: transaction code, file folder number, and remarks.

3. The plan effective date is optional.

4. Input a posting delay code if needed.

5. Input the plan filing requirement code if known (otherwise optional).

(11) TC 020 – Input via CC EPLAN to deactivate/delete plan number.

1. Use TC 020 to change the filing requirements for a specific plan to "8". Also use it to delete an erroneously established plan.

2. When a TC 020 posts to the plan data module, the plan filing requirement is "8" if a TC 12X or TC 150 is present in the module. However, if there is no unreversed TC 121, 122 or 125 or no TC 150 in the module, the module erases.

3. Input the following identifying data: transaction code, remarks.

4. Input a posting delay code if needed. See IRM 3.13.36.19.2, Posting Delay Code (PDC).

   Caution: When using TC 020, be very sure that you don't delete a good account. DON'T INPUT A TC 020 WITHOUT THE EP MANAGER'S APPROVAL.

(12) TC 053 – Input via CC EPLAN to change plan year month

1. Use TC 053 to change the plan year ending for a specific plan.

2. Form 1128, Application to Adopt, Change, or Retain a Tax Year, is an acceptable form for changing the plan year ending.

3. Input the following data: transaction code, plan year ending month, remarks.

4. Input a posting delay code if needed.

(13) TC 127 – Input via CC EPLAN to change administrator data.

1. When there is an indication of a change to the administrator's entity data, input TC 127 using CC EPLAN.

2. Input the following identifying data: transaction code (127), Administrator first name line or Administrator Same Indicator, Administrator city, Administrator state, Administrator Zip Code, Administrator Identification Number (AIN), remarks.

3. If using Administrator Same Indicator, the Administrator AIN, name lines, city, state & zip must be blank.

4. Input a posting delay code if needed.

5. Input the following identifying data if available: Administrator second name line, Administrator street address.

6. If the Administrator first name line is present, the Administrator Same indicator must be blank.

7. When the administrator state is present and not a foreign address, the zip code must be present.

8. When a zip code is present a foreign address can't be present.

(14) TC 128 – Input via EPLAN to change plan name and administrator data.

1. When there is a change to the administrator's entity data and to the plan name, input TC 128.

2. Input the following identifying data: transaction code, Administrator EIN or Administrator Same Indicator, plan first name line, Administrator first name line or Administrator Same Indicator, Administrator city, Administrator state, Administrator zip Code, and remarks.

3. If using the Administrator Same Indicator, Administrator AIN, name lines, city, state, and zip must be blank.

4. Input the following data if available: plan second name line, Administrator second name line.

5. Input a posting delay code if needed.

(15) Input via CC FRM77 (Document Code 77) the following transaction codes:

1. TC 122, reversal of plan (reverses TC 121/123).

2. TC 126, reversal of plan termination (AO input).

3. TC 151, reversal of TC 150.

(16) Input via AO EACS the following transaction codes:

1. TC 121, establish a new plan.

2. TC 123, update or establish a plan.

3. TC 125, complete plan termination/merger.

(17) CC EPLAN transactions validate the input EIN, name control, and plan number against the NAP.

1. The input format for CC EPLAN is EPLAN with definer "R", the sponsor EIN with file source code "P", the name control, and the plan number. An intent indicator "Y" is also required if the input transaction is a TC 000 (intent indicator "N" generates automatically if a "Y" isn't used.) See IRM 3.13.36.16.2.5, Command Code EPLAN, for input format.

2. If inputting a TC 000 to establish a new plan, use INTENT–IND "Y".

3. For all other CC EPLAN transactions, no INTENT–IND is needed; INTENT–IND "N" automatically generates.

4. If the EIN on the input transaction isn't established on master file, an error message generates. The Entity function must establish the EIN using CC BNCHG before inputting the EPLAN transaction.

5. The name control used on the CC EPLAN transaction must match the name control on master file.

6. If inputting a CC EPLAN transaction (other than a TC 000), the plan number must be established on the master file or an error message generates.

(18) The administrator data input with the CC EPLAN transaction must match as closely as possible what the filer actually entered on the return in 3a. However, when using CC EPLAN, never enter the literal "SAME" for the Administrator name lines; instead use the Administrator Same Indicator if it’s valid for the transaction code.

1. The Administrator Same Indicator is a one-position field that can be either a "1" or blank. Input a "1" to indicate the Administrator information is the same as the Sponsor data. The sponsor name, mailing address, and EIN on master file automatically generate into the administrator data lines on the plan module.

2. If needing a sponsor name or address change, you must input these changes before inputting a CC EPLAN transaction using the Administrator Same Indicator.

3. The Administrator Same Indicator must be present if the Administrator's name, AIN, city, state, and zip code are blank.

4. When establishing a plan from Form 5330, use the Administrator Same Indicator. There is no administrator data on this form.

5. When establishing a plan from Form 5500-EZ, use the Administrator Same Indicator unless item 3a is completed and the filer wrote the administrator information on the back or in the margin of the form.

6. If no administrator data is present on Form 5500 or 5500–C/R, enter Administrator Same Indicator.

7. If inputting the Administrator Same Indicator, the administrator section must be blank.

8. If inputting the administrator address, and there are two addresses on line 3a, use the mailing address for the administrator's address. The administrator's address may be used when correspondence to the sponsor returned as undeliverable. If there is room on the second name line, add in-care-of.

(19) When entering plan name lines for CC EPLAN transactions, enter the plan name exactly as written by the filer, if possible. For specific name instructions refer to IRM 3.13.36.14.4, Plan Name. If the plan name is sixty-nine (69) characters or fewer, input the complete plan name as entered by the filer.

1. Use as many of the spaces in the first line of the plan name (P1) as possible without splitting a word before continuing on to the second name line.

2. Don't abbreviate unless absolutely necessary to fit the entire plan name into the spaces allocated.

3. If needing to abbreviate, use the Chart of Employee Plans Abbreviations. See Figure 3.13.36-14

4. If the plan name includes the sponsor's name and this makes the entire plan name more than sixty-nine (69) characters, omit the sponsor's name.

(20) IRM 2.4, IDRS TERMINAL INPUT, provides specific instructions for input of Command Code EPLAN for plan data changes.

(21) The EPMF won't accept any transaction other than TC 000, TC 121, or TC 123 as a vehicle to establish the plan data module. TC 121 and TC 123 generate from EACS based on the filing of the plan application in the Area Office.

(22) No access command code is needed before using CC EPLAN to make any plan data module changes.

(23) When your research indicates a need for establishing the plan, input CC EPLAN with CC Definer "R", the EIN with file source code P, the name control, the plan number, and an INTENT–IND "Y".

(24) EPLAN automatically generates a history item on ENMOD.

(1) According to postal regulations, mail delivers to the last address immediately preceding the city, state and zip code. To input the mailing address, always use the P.O. Box as the mailing address if present.

(2) A business may have two addresses. One is the mailing address and the other is the location address or physical location of the business.

(3) If both a location address and mailing address are present:

1. Input the location street address on the location street address line.

2. Input the location city, state, and zip code on the location city/state/zip line.

3. Enter a comma after both the city and state and enter the zip code last.

(4) Use the following examples:

(5) To delete a location address:

1. Use CC ENREQ/BNCHG or EOREQ/EOCHG.

2. Input $$ in the first two positions of the location street address.

3. Make sure the location city, state and zip line are blank.

(6) When changing the mailing address from a street to a Post Office (PO) Box number, do not revise the location address unless the taxpayer provides a new location address.

(7) Don't input the additional four digits of the 12-digit zip code on TC 000, TC 014, and TC 019. The Finalist computer program automatically expands the 9-digit zip code to 12 digits.

(8) The street address has a maximum of 35 characters when entered. When entering a street address, you most also input the city and state fields. You may use a major city code followed by 2 commas and the zip code.

(1) Use the following guidelines when inputting the mailing or location street address:

1. Don't leave a blank space between the house or building number and an alpha suffix.

   Example: Organization submits: 1234 B North Street
   Input: 1234B North St

2. Input a house or building number when possible. If no number is present, use a building name. Otherwise, contact the organization.

3. Always input the suite, apartment number, room number, etc. at the end of the street address line.

4. If present, always input the street suffix; e.g., street, drive, lane, and terrace.

5. If present, always input the street directional; e.g., North, South, East, and West.

6. If the address contains a fraction, input as a slash (/).

7. If the address contains a hyphen between two numbers, omit the hyphen and leave a space.

   Example: Organization submits: 289–01 Main St
   Input: 289 01 Main St

   Note: Don't delete the hyphen if it indicates a range or is part of an apartment number.

8. If there are two directionals in a street address, abbreviate the first directional and leave the second spelled out.

   Example: Organization submits: North South Main St
   Input: N South Main St

   Exception: If the address contains NW, NE, SW, SE, don't spell out any part of the directional.

9. Change RFD and RD (rural delivery) to RR. Delete any leading zeros.

10. Always enter "and" in place of the symbol "&."

11. If the address contains a decimal, convert the decimal to a fraction.

    Example: Organization submits: 1.5 miles south of Hwy 19
    Input: 1 1/2 miles south of Hwy 19

12. If the organization doesn’t provide a street address or P.O. Box, input the word "Local" on the street address line. This should only occur in very small towns.

13. If the city and state are missing or incomplete and the zip code is present, research the Zip Code Directory, USPS Publication 65, to determine the city and state. If you can’t determine the city and state from the Zip Code Directory, the envelope if attached, or phone contact, destroy the EIN application.

14. If the zip code is missing, research the Zip Code Directory, and enter the zip code.

15. Optional: If the city is a major city, input the Major City Code in place of the city and state on both the mailing and location addresses. Enter the Major City Code, two commas and then the zip code.

(1) Use the following street address abbreviations when necessary:

(2) Use the following abbreviations to limit street address fields to 35 characters:

(1) Use the following state codes in place of the city and state for CC ENREQ/BNCHG and EOREQ/EOCHG:

(2) Use the following State and zip codes for territories and possessions:

(3) Research in a geographical dictionary if the name of the foreign country isn't present and you can't determine it.

(1) Since ISRP isn't able to input foreign addresses, Entity receives a copy of the first page of a return with a complete address from Code & Edit to input the foreign address.

(2) Use the following guidelines to enter foreign addresses:

1. Don’t abbreviate the country. Input the country in the city field of the mailing city/state/zip line.

2. Input the state field as a comma (,) and a period (.).

3. Leave the zip code field blank.

4. Always enter the foreign street address and mailing street address when the state codes is",".

5. To delete a foreign street address, input $$ in the first two positions of the foreign street address.

Note: When an organization indicates an address change and the change is to a foreign address, retain the street address as an audit trail for locating organizations.

(3) To input a foreign address as a location address:

1. Always input the location street address.

2. Enter at least 3 alpha characters for the location city field. Don't use major city codes. Enter a comma after the location city field.

3. Input the foreign country in the location state field. It must be at least 3 alpha characters followed by a comma",".

4. Input a period"." in the location zip field.

(4) To delete a foreign address as a location address:

1. Input $$ in the first two positions of the location street address.

2. Don't input the location city, state, and zip.

(5) The following are examples of foreign entities:

(1) If entering a foreign address, enter the mailing street or foreign city/postal code and mailing city or foreign country/state/zip fields. Enter as follows:

1. Input TC 014.

2. Enter the new street address in the "Foreign Address" field (FA).

3. Enter the city and identifying data in the "Mailing Street or Foreign City/Postal Code" field.

4. Enter the country in the "Mailing City or Foreign Country" field.

5. Enter a period (.) in the "State" field.

(2) When inputting the Foreign Address (FA) with CC EOREQ/EOCHG, Document Code 80:

1. If the account has a foreign address, always enter this field.

2. If no street address is present, enter "local."

3. Input the American possessions of American Samoa, Mariana Islands, Marshall Islands, Puerto Rico, Virgin Islands and Guam as domestic addresses.

4. Use TC 000, 013, 014, or 016 if Document Code is 80.

5. To delete the FA, enter $$.

(1) Name control on the FROM account doesn't match the name control on the TO account.

(2) A TC 150 or TC 977 (posted before cycle 8229) posted on both accounts for the same plan and plan period.

(3) The TO account filing requirements are all 8s (a TC 020 was input).

(4) Both accounts have an unreversed TC 121 and/or TC 123 on the plan module.

(5) The merge of the two accounts produces an oversize module.

(6) The TO account contains a memo freeze (indicates that a merge is already in process on the account). Don't automatically cycle the merge. Proceed with caution.

(7) Both accounts have a delinquent module and the TDI location codes aren't equal.

(8) Both accounts have a TC 960 on the same plan and plan period input by the same campus.

(9) Both accounts have a TC 960 on the same plan and plan period input by different campuses.

(10) Both accounts have an unreversed TC 420 on the same plan and plan period.

(11) A module in one account contains an unreversed TC 424 posted in a cycle equal to or later than an unreversed TC 420 in the other account module for the same plan and plan period.

(12) Both accounts have an unreversed TC 424 posted on the same plan and plan period.

(13) One account contains an unreversed TC 977 posted later than an unreversed TC 420 or TC 424 in the other account for the same plan and plan period.

(14) See IRM 3.13.36.27, Merge Fail (NOMRG) Transcripts (Entity and Plan Data), for instructions for resolving these no merge conditions.

(1) For processing of Form 990-T, refer to IRM 3.13.12, Exempt Organization Account Numbers.

(1) A taxpayer files Form 2848 to grant certain individuals a Power of Attorney to represent the taxpayer, receive and inspect confidential tax information for Forms 5500, 5500-EZ, 5500–SF, and Form 5330 (MFT 74 and 76).

(2) The Entity Function receives Forms 2848, for MFT 74 and MFT 76, from the Ogden, Memphis and Philadelphia CAF units. When there isn't a plan number edited on the Form 2848 in the plan number box:

1. Research IDRS for the missing plan number.

2. If you find the plan number, edit the plan number in the plan number box.

3. Route or fax the Form 2848 back to the CAF Unit for processing.

4. If you don’t find the plan number, edit the Form 2848 as invalid and return the Form 2848 to the CAF Unit.

(1) A Form 5330 is filed for an employee plan to report tax on funding deficiencies, excess contributions, prohibited transactions, etc.

(2) Forms 5330 post to the BMF.

(3) The Entity Function receives Forms 5330 from Error Correction/Rejects, RTR's, Unpostables and/or Code and Edit when any of the following conditions are met:

1. No valid TIN (EIN or SSN).

2. No valid plan sponsor's EIN.

3. More than one TIN (EIN or SSN).

4. TIN isn't established on the BMF.

5. TIN in block "B" doesn't match the name control of the filer in block "A".

6. No valid plan number in block "G".

(4) The TIN may be either an EIN or SSN.

(1) Entity takes no action to update the master file from Form 5308.

(2) If the filer files a Form 5308 in error at the campus and we receive it in Entity with neither an approval nor disapproval attached to the correspondence, mail the Form 5308 to:

Internal Revenue Service
ATTN: TE/GE Campus Support
Stop 31A Team 105
7940 Kentucky Dr
Florence, KY 41042

(1) Forms 5500 penalty assessment payments post to the BMF.

(2) The Entity Function receives payment vouchers (CP 283) from Deposit, Error Correction/Rejects and/or Code and Edit when any of the following conditions are met:

1. There is no valid TIN.

2. There is no valid plan sponsor's EIN.

3. The TIN isn't established on the BMF/EPMF.

4. There is no valid plan number in block.

5. The plan number hasn't established on the EPMF.

(1) The filing requirement established for a Form 5500-EZ is an "N".

1. The plan is a one-participant plan required to file an annual return; or

2. The plan is a foreign plan required to file an annual return.

(2) A one-participant plan means a retirement plan (that is, a defined benefit pension plan or a defined contribution profit-sharing or money purchase plan), other than an Employee Stock Ownership Plan (ESOP), which:

1. Covers only you (or you and your spouse) and you (or you and your spouse) own the entire business (which may be incorporated or unincorporated) or

2. Covers only one or more partners (or partners and their spouses) in a business partnership (treating 2% shareholder of an S Corporation, as defined in Section 1372(b), as a partner), and

3. Doesn't provide benefits for anyone except you (or you and your spouse) or one or more partners (or partners and their spouses).

(3) Form 5500-EZ filing requirements changed for plan years that began on or after January 1, 2007. As a result of this change, a Form 5500-EZ doesn't have to be filed for a plan year (other than the final plan year) if the filer has one or more one-participant plans that separately or together have total assets of $250,000 or less at the end of that plan year. Filers filing under the previous $100,000 assets rule may discontinue filing until they reach the $250,000 total asset threshold or until they terminate the plan and file their final Form 5500-EZ.

(4) Form 5500-EZ filing requirements before January 1, 2007, for 1995 and later years, if the filer has one or more one-participant plans separately or together and has total assets of $100,000 at the end of any plan year beginning on or after January 1, 1994, must file a Form 5500/5500–EZ, for the year the assets exceed $100,000 and for each year thereafter, even if total plan assets are reduced to $100,000 or less.

(5) Process Forms 5500-EZ using a plan number in the 001–500 series.

1. If a welfare plan number is assigned to a pension plan, input a TC 011 using CC EPLAN to change the plan number to the next available number in the 001–500 series.

2. If the plan on the return appears to be a welfare plan (plan name includes words indicating a welfare plan), follow local procedures to contact Cincinnati for a determination as to whether to process the return (all Forms 5500–EZ should be retirement plans).

(1) The Form 14704 is intended for sponsors of retirement plans who were required to file a Form 5500-EZ but failed to do so. The form is submitted to the IRS to request relief from late filing penalties.

(2) A completed Form 14704 must be attached to the delinquent Form 5500-EZ return for the IRS Late Filer Penalty Relief Program. As of June 2015, there is a fee for participating in the program.

(3) A filer may submit as many delinquent returns as necessary under the program. The fee schedule is dependant upon the number of returns submitted per plan number.

1. 1 return - $500

2. 2 returns - $1000

3. 3 or more returns - $1500

(4) When received in Deposit, the fee should be posted to the earliest tax period listed on Form 14704.

(5) All returns with a Form 14704 attached will be sent to Entity for processing.

(1) The filing requirement established for a Form 5500–SF is a "T" if filing the Form 5500-SF as a short form instead of a Form 5500.

(2) A Form 5500–SF may be filed instead of a Form 5500 if:

1. The plan (1) covered fewer than 100 participants at the beginning of the plan year 2009, or (2) under 29 CFR 2520.103–1(d) was eligible to and filed as a small plan for plan year 2008 and didn't cover more than 120 participants at the beginning of plan year 2009.

   Note: If an IRC 403(b) plan would have been eligible to file as a small plan under 29 CFR 25020.103–1(d) in 2008 (that is, the plan was eligible to file in the previous year under the small plans requirements and has a participant count of fewer than 121 at the beginning of the 2009 plan year), then it can rely on 29 CFR 2520.103–1(d) to file as a small plan for the 2009 plan year.

2. The plan didn't hold any employer securities at any time during the plan year.

3. At all times during the plan year, the plan was 100 percent invested in certain secure, easy-to-value assets such as mutual fund shares, investment contracts with insurance companies and banks valued at least annually, publicly traded securities held by a registered broker dealer, cash and cash equivalents, and plan loans to participants (see the instructions for line 6a).

4. The plan is eligible for the waiver of the annual examination and report of an independent qualified public accountant (IQPA) under 29 CFR 2520.104-46 (but not by reason of enhanced bonding), which requirement includes, among others, giving certain disclosures and supporting documents to participants and beneficiaries regarding the plan’s investments.

5. The plan isn't a multi-employer plan.

(3) The filing requirement established for a Form 5500–SF is an "N" if filing the Form 5500-SF in lieu of filing a paper Form 5500-EZ.

(4) A filer may file a Form 5500–SF in lieu of the Form 5500-EZ for plan years before January 1, 2020 if:

1. The plan is a one-participant plan

2. The plan is a foreign plan

Caution: Effective for the 2020 plan year, the Form 5500-EZ was added to EFAST2 for electronic filing; therefore, the Form 5500-SF can no longer be used in lieu of the Form 5500-EZ, except to amend certain prior-year filings originally filed on a Form 5500-SF.

(1) The filing requirement established for a Form 5500 is an "X".

(2) Filers must file a return/report every year for every pension benefit plan, welfare benefit plan, and for every entity filing as a DFE as specified below (pursuant to IRC 6058 and ERISA sections 104 and 4065).

(3) All pension benefit plans covered by ERISA must file an annual return/report except as provided in this section. The filer must file the return/report whether or not the plan is "tax-qualified", benefits no longer accrue, contributions weren't made this plan year, or contributions are no longer made. Pension benefit plans required to file include both defined benefit plans and defined contribution plans.

(4) The following are among the pension benefit plans requiring a filed return/report.

1. Profit-sharing plans, stock bonus plans, money purchase plans, 401(k) plans, etc.

2. Annuity arrangements under Code section 403(b)(1) and custodial accounts established under IRC 403(b)(7) for regulated investment company stock.

3. Individual retirement accounts (IRAs) established by an employer under IRC 408(c).

4. Church pension plans electing coverage under IRC 410(d).

5. Pension benefit plans that cover residents of Puerto Rico, the U.S. Virgin Islands, Guam, Wake Island, or American Samoa. This includes a plan electing to have the provisions of section 1022(i)(2) of ERISA apply.

6. Plans that satisfy the Actual Deferral Percentage requirements of IRC 401(k)(3)(A)(ii) by adopting the "SIMPLE" provisions of section 401(k)(11).

   Note: For more information see the Form 5500 instructions.

(1) We may receive Forms 5500 indicating the taxpayer isn't liable.

(2) We may receive unprocessed Forms 5500. Research the return using the tools in IRM 3.13.36.16.2, IDRS Research Tools/Command Codes.

(1) Forms 5558 for the Form 5500 series and post to EPMF with a TC 460 for an approved extension.

(2) Forms 5558 may be received from Error Correction/Rejects, Unpostables and/or Code & Edit for the following reasons (the list isn’t all inclusive):

1. The sponsor EIN is invalid or missing.

2. The plan number is invalid or missing.

3. There is more than one EIN or plan number.

4. Plan name is missing.

5. A SSN is present and only Part II has an entry.

6. Both an EIN and SSN are present and only Part III has an entry.

7. Initial box is checked.

8. Foreign address is present.

9. Plan year ending is missing or incomplete.

(3) If a Form 5558 is received for a Form 5500 series return, perform the necessary research using the appropriate IDRS command codes, and/or the EFAST2 website to locate an EIN or plan number.

(4) Forms 8868 for Forms 5330 post to the BMF with a TC 460/620.

(5) If a Form 8868 is received for Form 5330 (information in Part III), perform the necessary research using the appropriate IDRS command codes to determine if a plan is established on the BMF (the EPMF doesn’t need to be established for a Form 5330 extension).

(1) Entity will receive Forms 8955-SSA through interoffice mail from the SPP&O staff. These forms have been sent from the Social Security Administration because they are unable to process them as received.

(2) Entity will send the returns back to the filer with letter 3064C. All returns will be sent using the approved paragraph that has been provided.

(3) If any Forms 8955-SSA are returned to Entity as undeliverable they should be destroyed.

(1) This transcript generates when both the name control and the cross reference name control in the FROM account mismatch either the name control or the cross reference name control in the TO account.

(2) Ensure that the accounts belong to the same entity and should be consolidated.

(3) Input TC 013 to change the name on the incorrect account. Input a new TC 011.

(4) If you can't determine that the accounts should be consolidated or if the accounts shouldn't be consolidated, inform the originator of your action. Also, inform the taxpayer of his/her correct EIN.

(5) If a TC 001 addressing a no merge "No Merge 803," follow the instructions below:

1. Don't attempt another merge of these accounts.

2. Destroy the transcripts. Contact both taxpayers in writing to inform them of the EIN to use.

(1) This transcript generates when two tax modules have the same plan number and plan period month ending and each tax module contains an unreversed TC 150 (or a TC 977 posted before cycle 8229).

(2) Follow instructions in IRM 3.13.36.22 to resolve this condition.

(3) If you can resolve the no merge condition and the accounts should be consolidated, reinput the TC 011.

(4) If you determine that the consolidation attempt was in error, destroy the transcript.

(1) This transcript generates when two plan data modules have the same plan period month ending and each plan data module contains an unreversed TC 150 (or a TC 977 posted before cycle 8229).

(2) Process the same as in IRM 3.13.36.27.2 above.

(1) This transcript generates when the TO account entity filing requirements are "8" (a TC 020 was input).

(2) Verify that the correct account was closed.

1. If the correct account was closed, no further action is needed.

2. If the account was closed in error, input TC 012 to reopen the closed account. Input a new TC 011.

(1) This transcript generates when the TO account plan filing requirements are "8" (a TC 020 was input to the plan).

(2) Process the same as in IRM 3.13.36.27.4 above.

(1) This transcript generates when both accounts have the same plan number and each plan module contains an unreversed TC 121 or TC 123.

(2) See IRM 3.13.36.22 for instructions.

(3) If the accounts should be consolidated, input a new TC 011.

(4) If the accounts shouldn't be consolidated, destroy the transcript.

(1) Process the same as in IRM 3.13.36.27.6 above.

(1) This transcript generates when a successful merge of the two accounts would produce a module or a section of a module that is larger than the limits established for programming.

(2) Research the two accounts involved and determine if a TC 011 is needed. Contact the filer if necessary to make the determination. If the two accounts shouldn't be consolidated, dispose of the transcript in accordance with campus procedures.

1. If after all research the two accounts involved are for the same entity and should be consolidated, control the account and input TC 011.

2. Monitor the account for six weeks to determine if a good merge occurred.

3. If the merge wasn't completed, contact the EPMF Entity Analyst for assistance in resolving this condition.

(3) If there are delinquent modules or potentially delinquent modules on either or both accounts that would be satisfied if the merge could be completed, input TC 590 cc 097 to the appropriate modules to prevent erroneous delinquency notices to the filer.

(1) Process the same as in IRM 3.13.36.27.8 above.

(1) This transcript generates when the TO account contains a memo freeze (indicates that a plan or entity merge is already taking place).

(2) If the second TC 011 was input in error, no further action is needed.

(3) If we determine that the accounts should be consolidated, input TC 011 to the correct account.

(4) The appropriate Function works this transcript.

(1) Process the same as in IRM 3.13.36.27.10 above.

(1) This merge fail takes place because there is a 141 freeze on the "To account". A successful merge can't take place when this occurs. Review the accounts for other no merge conditions. If found, resolve according to instructions in this section.

(2) Once you determine that these accounts should be merged, input a new TC 011.

(1) This transcript generates when each account has a delinquent module (status 02 or 03) and either:

1. Each entity has TDI location codes and the TDI location codes aren't equal.

2. Only one entity has TDI location codes and the TDI location codes don't equal the primary location codes of the other entity.

3. Neither has TDI location codes and the primary location codes aren't equal.

(2) Input TC 590 cc 097 on the "From account" to turn off the delinquent module status.

(3) Input a TC 011 once the delinquent module status turns off.

(4) Input a TC 592 on the "Consolidated account" once the TC 011 posts to allow the delinquency process to continue if the module isn't already satisfied by a TC 150, 590 (other than the one input to resolve the NOMRG condition), 591, 593, 594, 595, 597, 599 or a 977.

(1) This transcript is generated when two return modules have the same plan year endings and each of the return modules contains a TC 960, which was input by the same campus.

(2) Refer the transcript to the CAF (Centralized Authorization File) Unit requesting that they resolve the problem according to IRM 21.3.7, Processing Third Party Authorizations onto the Centralized Authorization File (CAF).

(3) When one of the accounts has a reversed TC 960, if we should consolidate the accounts, input a new TC 011.

(1) Process the same as in IRM 3.13.36.27.14 above.

(1) This transcript generates when two return modules have the same plan year endings and each of the return modules contains a TC 960, which was input by different campuses.

(2) Refer the transcript to the CAF (Centralized Authorization File) Unit requesting that they resolve the problem according to IRM 21.3.7.

(3) When one of the accounts has a reversed TC 960, if we should consolidate the accounts, input a new TC 011.

(1) Process the same as in IRM 3.13.36.27.16 above.

(1) When an attempt to consolidate two accounts fails because of an AIMS transaction, we must reverse the AIMS transaction and delete the AIMS data base before the merge can take place.

(2) For all no merge transcripts that involve AIMS, take the following action:

1. Forward the case, including all transcripts, to Exam.

2. Attach a cover sheet or routing slip (coordinate this locally with Exam) explaining the condition.

(1) This transcript generates when both accounts have the same plan numbers, plan period ending months, and unreversed TC 420s.

(2) See IRM 3.13.36.27.18 above.

(1) Process the same as in IRM 3.13.36.27.18 above.

(1) This transcript generates when both accounts have the same plan numbers, plan period ending months, and one module contains an unreversed TC 424 that posted in a cycle equal to or later than an unreversed TC 420 in the other module.

(2) See IRM 3.13.36.27.18 above.

(1) Process the same as in IRM 3.13.36.27.18 above.

(1) This transcript generates when both accounts have the same plan numbers, period ending months, and each plan data module contains an unreversed TC 424.

(2) See IRM 3.13.36.27.18 above.

(1) Process the same as in IRM 3.13.36.27.18 above.

(1) This transcript generates when both accounts have the same plan numbers, plan period ending months, and one account contains an unreversed TC 977 that posted in a cycle later than an unreversed TC 420 or TC 424 posted in the other account.

(2) See IRM 3.13.36.27.18 above.

(1) AMS uses DI to electronically deliver Entity transcripts on a weekly or monthly basis replacing the printed paper forms. A computer program extracts and sorts the data and loads cases into the DI system as inventory items. The DI system automatically assigns inventory cases to employees based on their skill codes and the number of cases in inventory. The Entity or Unpostable manager, lead or clerk may also manually assign transcript inventory to employees in their unit.

(2) Assigned and unassigned cases will reside on DI. The reports to track Entity's transcript inventories are also available on DI.

(1) Tax Delinquency Investigation (TDI) notices CP 403 or CP 406 are delinquent cases placed on the Taxpayer Information File (TIF). Each case stays on this file for a period determined from the date the last tax module was satisfied in the entity. The TIF updates weekly with any satisfying transactions input to the terminal during the week.

(2) If a Form 5500 return hasn't posted 15 months after the original due date of the return, the CP 403, first delinquency notice, is issued. If no response is received and a delay isn’t input, the CP 406, second delinquency notice is issued fifteen weeks later. Fifteen weeks after the second notice CP 406, TDI Analysis auto closes the EP TDI module with a TC 598 cc 097.

(3) The employee plan delinquency checks scheduled at Martinsburg Computing Center (MCC) for Form 5500 and Form 5500–SF are as follows: