3.12.166. EPMF Unpostables

(1) Some transactions, payments and returns are unable to post to the EPMF or BMF due to the programming of specific conditions. Research and perfection/correction of unpostable conditions are necessary to allow the transactions to post appropriately. This IRM provides procedures for maintaining the integrity of the EPMF and BMF by resolving unpostable transactions/conditions that aren’t compatible with existing master file data or normal Submission Processing Campus operating procedures.

(1) The following provides authority for the instructions in this IRM:

• Title 26 of the United States Code (USC) or more commonly known as the Internal Revenue Code (IRC).

• All Policy Statements for Submission Processing are contained in IRM 1.2.1, Servicewide Policy Statements.

(1) The Campus Director is responsible for monitoring operational performance for their campus.

(2) The Operations Manager is responsible for monitoring operational performance for their operation.

(3) The Team Manager/Lead are responsible for performance monitoring and ensuring employees have the tools to perform their duties.

(4) The Team Employees are responsible to follow the instructions contained in this IRM and maintain updated IRM procedures.

(1) The information in this IRM applies to the resolution of EPMF and/or BMF Unpostables through the Generalized Unpostable Framework (GUF) system.

(2) Program Reports: The GUF system generates control reports found on the Control-D application and are utilized for program management and review. See IRM 3.12.32, Error Resolution - General Unpostables, for a general listing of the reports.

(3) Program Effectiveness is measured by the following:

• Embedded Quality Submission Processing (EQSP)

• Balanced Measures

• Managerial Reviews

(4) Annual Review: The processes outlined in this IRM will be reviewed annually to ensure accuracy and promote consistent tax administration.

(1) System control reports derived from GUF on the Control-D system

(2) Embedded Quality Submission Processing (EQSP) program. Quality Review conducts a statistical valid sample size review of completed work to ensure IRM guidelines are followed.

(3) Managerial quality reviews.

(1) Area Office - Office responsible for making plan determination.

(2) Assess – To impose or increase tax, penalty, and/or interest.

(3) Audit Information Management System (AIMS) – A computerized database that is a subsystem of IDRS. It provides a system to establish and requisition returns, as well as update, assess, and abate taxes, penalties, and credits on returns under examination jurisdiction.

(4) Automated Non-Master File System (ANMF) – A computer system that houses a collection of revenue accounting transactions on taxpayer accounts. Its purpose is to provide a means for the assessment and abatement of taxes, penalties and interest.

(5) Automatic Data Processing (ADP) – The handling and processing of data from electronic machines with a minimum of human intervention.

(6) Batch – A group of work of like documents within a program code.

(7) Business Master File (BMF) – A magnetic tape file maintained at Martinsburg Computer Center (MCC) containing information about taxpayers filing business returns and related accounts.

(8) Calendar Year – The 12-month period from January 1 through December 31.

(9) Command Code (CC) – Five-character code used to input data on the Integrated Data Retrieval System (IDRS).

(10) Computer Condition Code (CCC) - Identifies a special condition or computation for the computer, which posts to the Master File.

(11) Computer Paragraph (CP) – Computer-generated notices to request information or give information to the taxpayer regarding certain aspects of their tax return. Also, certain notices generated to inform the campus of postings to the Master File that require additional action.

(12) Controlling DLN – This Document Locator Number (DLN) controls the location of the return in the files. It can be an original return DLN or a new DLN assigned to certain Examination or Collection adjustment documents (also known as a refile DLN).

(13) Corporation – A business organization formed by a group of people joined together to act as a single entity.

(14) Cross-reference (X-REF) – Identifies related TINs and the sort name (DBA-Doing business as).

(15) Cycle – One week’s processing at the campus and MCC. The cycle is expressed by a six-digit code. The first four digits represent the processing year and the last two digits represent the processing week in that year.

(16) Delinquent Return – A return filed and received after the due date.

(17) Document – A form, voucher, or written evidence of a transaction, which establishes or affects an account.

(18) Document Locator Number (DLN) – A 14-digit controlled number assigned to every return or document input through the ADP system. The fourteenth (last) digit is the year of processing, and is computer generated and appears on all records on the EP Error Register. The DLN is used to control, identify, and locate documents processed in the ADP system. The DLN identifies the type of document and/or return received including the date and year of input.

(19) Due Date – A prescribed date on which a calendar or fiscal year return must be filed.

(20) Dummy Return – An input return not prepared by the taxpayer or an input document treated as a return.

(21) EACS - EO/EP Application Control System.

(22) EBSA – Employee Benefits Security Administration.

(23) Editing – Examining and perfecting returns by correcting misplaced, incorrect, or illegible entries.

(24) Edit Sheet – A form coded and attached to a return for use in transcribing data from the return.

(25) EFAST2 - ERISA Filing Acceptance System. A computerized processing system.

(26) Employee Plans Master File (EPMF) – A magnetic tape file maintained at MCC consisting of tax-sheltered pension/profit sharing plans.

(27) Employee Retirement Income Security Act (ERISA) – This act ensures that each participant in a pension or welfare plan has a plan operating according to the law.

(28) Employer Identification Number (EIN) – An assigned nine-digit number to identify a business tax account.

(29) Entity – The portion of the Master File record that identifies the taxpayer. It contains name, address, social security or employer identification number, employment code if applicable, name control (first four characters from the taxpayer’s name), location codes, filing requirement codes, fiscal period, plan number, plan effective date and date of establishment.

(30) ESOP – Employee Stock Ownership Plan.

(31) Fact of Filing (FOF) - EFAST/IRS- processed returns that reflect limited data on the module. The return is usually a prior plan year or was filed on a non-standard form that couldn’t be scanned by the vendor.

(32) Federal Records Center (FRC) – Used by file clerks to indicate when a requested return is no longer housed at the campus and has been shipped to the FRC building.

(33) File Folder Number – A nine-digit number assigned by the Area Office to the case file of a pre-approved plan application for internal control purposes. This number appears on all opinion letters issued.

(34) File Location Code (FLC) – Digits 1 and 2 of the DLN. Identifies the location where the return is filed.

(35) Fiscal Year – A 12-month period that ends on the last day of any month except December.

(36) Fiscal Year Month (FYM) – Any month a taxpayer elects as the ending month of an accounting year.

(37) Individual Master File (IMF) – A magnetic tape file maintained at Martinsburg Computing Center (MCC) containing information about taxpayers filing Individual returns and related documents.

(38) Individual Retirement Account File (IRAF) – A magnetic tape file maintained at Martinsburg Computing Center (MCC) containing information about taxpayers filing Individual Retirement returns and related documents.

(39) INOLE – IDRS CC used to display current Master File entity information.

(40) Input Cycle (IC) – Cycle date of IDRS input.

(41) Integrated Data Retrieval System (IDRS) – A computer system with the capability to instantaneously retrieve or update stored information, which will work in harmony with the Master File or taxpayer accounts. This system is used for quick resolution of problems and inquiries concerning current and prior taxpayer returns.

(42) Interfile – A document or block of documents that was absent when the related documents were retired to the FRC or sent to the microfiche contractor.

(43) Julian Date – Digits 6, 7, and 8 of the DLN corresponding to the numeric day of the year.

(44) Keogh (self-employed plan) – Plan of a sole proprietor or partnership with no common law employees or a plan with at least one owner employee and at least one common law employee.

(45) Martinsburg Computing Center (MCC) – A computer center located in Martinsburg, West Virginia, where employee pension plans post to the Master File.

(46) Master File (MF) – A magnetic tape record containing all information with respect to returns and related documents.

(47) Master File Tax Account Code (MFT) – A two-digit number that identifies the type of tax.

(48) Microfilm Replacement System (MRS) – An automated research system that replaces most of the microfilm research for tax data now being done in the campus. IDRS terminals are used for requests.

(49) Name Control (NC) – For EFAST2 returns, the vendor sends the return information to the EPMF as received; therefore, the first four characters of the name line will be used regardless of whether it’s a trust, estate, personal name or business. IRS will accept the name control as received. The name control is used to check the Master File and validate that the TIN corresponds with the proper taxpayer.

(50) Notices – Computer-generated messages that result from an analysis of the taxpayer’s account on the Master File.

(51) No Record (NR) – Term used by file clerks to indicate a particular document or transaction, usually a tax return, for a given taxpayer doesn't exist.

(52) Not In File (NIF) – Abbreviation used by files personnel to indicate to other files personnel that a document isn't in the files and isn't charged out.

(53) Plan Name – A name used by the employer/sponsor for each of their plans. Once a plan name is established, it should continue to be used every year that a return is filed for that plan.

(54) Plan Number – A three-digit number assigned by the employer/sponsor for each plan with 001–500 for non-welfare plans and 501–999 for welfare plans; selected by the taxpayer to identify retirement accounts.

(55) Plan Period – Period of time for which a return is filed. The IRS uses a six-digit code to indicate the end of the plan period for a given return. The first four digits represent the year and the last two digits represent the month.

(56) Plan Year Ending – The accounting period chosen by the employer/sponsor for a plan for which all returns for the plan will be filed.

(57) Power Of Attorney (POA) – The authorization a taxpayer gives to a third party to receive specific tax information.

(58) Prior Year – A prior year is a tax period that precedes the processing year.

(59) Public Inspection – EPMF returns are open for public inspection with exception of Form 8955-SSA and Form 5330.

(60) Pull – Remove a block of work or document from its storage location.

(61) Push Code – A method of computer suspending requests, TC 930, for returns not posted. At return posting time, a notice is computer-generated to cause association and rerouting of the two documents for an appropriate action.

(62) Recharge – Transfer custody and responsibility for a charged-out document directly from one user to another.

(63) Refile – Sending the return/document back to Files to be filed in its original position in the block.

(64) Refile DLN – DLN assigned to a return or a document after an examination or campus adjustment has been completed. The tax return and related documents are filed under this refile DLN rather than the original DLN. Refile DLNs can be identified by the 4th and 5th digits of the DLN. A 47 Document Code means Examination has handled the return. A 54 Document Code means a campus has processed the case.

(65) Reject – A return or document that wasn't acceptable by the campus computer because of incorrect or incomplete information.

(66) Return – A legal form or written evidence used by the taxpayer to record tax information.

(67) Return Processing Code (RPC) - Identifies special EFAST processing conditions.

(68) Social Security Number (SSN) – A permanently assigned nine-digit number to identify an individual income tax account.

(69) Status Codes – These codes are generated as a result of the computer analysis after a specific time lapse or after a transaction has posted to a tax module.

(70) Taxpayer Delinquency Investigation (TDI) – A tax account that has a filing requirement for which a return hasn't been received and a CP 403, CP 406 or TYD-14 has been generated.

(71) Taxpayer Identification Number (TIN) – Either an EIN or SSN. Every taxpayer on Master File has a permanent number for identification on the tax account.

(72) Tax Period – The month and year in which the length of liability ends for a particular return.

(73) Transaction Code (TC) – A three-digit code used to identify a transaction being processed and to maintain a history of actions posted to taxpayers accounts on the Master File. A transaction code identifies the precise actions being taken to a taxpayer’s account.

(74) Transcript – A copy of entity and tax data from the Master File concerning a taxpayer’s account.

(75) Unpostable – An input transaction that attempted to post or update the Master File but couldn't because of inconsistencies with the posted transactions, filing requirements, or other input data. This matching occurs at MCC by comparing campus data and Master File information.

(76) Unpostable Resolution Code (URC) - The code used to close an unpostable.

(77) Valid EIN – A nine-digit number beginning with a campus prefix of two digits, followed by seven digits in a valid series (NN-NNNNNNN). A valid EPMF EIN adds the file source definer "P" that immediately follows the nine digits (NN-NNNNNNNP).

(1) Servicewide Electronic Research Program (SERP)

(2) Submission Processing Design Center (SPDC)

(3) Integrated Data Retrieval System (IDRS)

(4) Integrated Automation Technologies (IAT)

(5) National Archives and Record Administration (NARA) approved Document 12990, IRS Records Control Schedules, for records retention, disposition, and destruction guidance.

(6) The IRM sections below may be related to the resolution of unpostables contained in this IRM:

• IRM 2.3, IDRS Terminal Responses

• IRM 2.4, IDRS Terminal Input

• IRM 3.13.36, EPMF Account Numbers

• IRM 3.12.32, General Unpostable

• IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution

(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 isn’t 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, Advocating With Operations Assistance Requests (OARs).

(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 local procedures.

(6) See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case 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, Operations Assistance Request (OAR), 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 that don't require expedite processing, the Operating Division or Functions Liaisons acknowledge receipt via Form 3210, secure messaging e-mail, fax, or by phone within three workdays of receipt of the OAR.

(5) Make every effort to expedite completion of OAR cases. Form 12412 indicates timeframes for the assigned area to complete the case.

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: If you can't resolve a taxpayer’s case by the requested timeframe or by a negotiated extension date, immediately notify your manager.

3. Manager/employee: Discuss the findings and recommendations on the final disposition of the case with the appropriate TAS contact. The TAS contact is responsible for communicating the final decision on the case to the taxpayer. However, you and your manager can also communicate the decision to the taxpayer.

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. Manager/employee: If you and the TAS contact can't agree upon the resolution to the taxpayer’s problem, the TAS employee elevates the disagreement to their manager who discusses it with the appropriate Operating Division manager. You and your manager are to also elevate any disagreement to their manager.

(6) For more detailed information, refer to: IRM 13.1.19, Advocating With Operations Assistance Requests (OARs), or the TAS SLA website at Service Level Agreements.

(1) General Procedures for Unpostables are as follows:

1. Operations Branch loads and takes Unpostables into the Unpostable, Criminal Investigation, Exam, Statute and Entity inventories within 3 days after Campus receipt from MCC.

2. Support Branch transmits the closed Unpostable to MCC by each Thursday or they will miss the MCC weekly update. Missing the update causes adverse effects.

   Example: Incorrect cycling.

(2) Keep inventories to a manageable level. The Headquarters and Campus measuring device are the weekly Control D reports. (Unpostable Inventories, Unpostable Receipts, etc.)

1. Work total aged Unpostable cases as quickly as possible. Don't exceed 10 PERCENT(per Master File) of the ending inventory.

2. Unworkable and workable inventory levels (excluding Bankruptcies) and cycle closures shouldn't exceed a 14 workday processing cycle.

3. Unpostables start aging from the date the document failed to post at Master File. Entity Unpostables (GUF category B4) will age in 10 cycles from the original unpostable cycle.

4. Repeat Unpostables won't exceed 10 percent of the current week's receipts per Master File (i.e., BMF, IMF, EPMF, etc.). Repeat unpostables retain the original date the document failed to post at Master File.

5. Issue correspondence for unpostable cases within 10 days of determining contact is needed.

(3) If the campus ending inventory exceeds their receipts by 15 percent for three consecutive weeks, or their aged inventory exceeds 10 percent per week (per Master File) the inventory is unmanageable. Management takes stringent measures to bring percentages back to manageable levels. The following are for all functions working unpostables to help in maintaining these levels:

1. Expedite the reinput of pending nullified unpostables. Don't shelve reinput returns.

2. Review and completely resolve all unpostable conditions that can result in a repeat unpostable for the specific unpostable.

3. Review the aged inventory. Work the high dollar amounts and the oldest cases first to keep their numbers to a minimum.

4. Give refund and payments processing, including Federal Tax Deposits (FTD), a higher priority than other unpostables. Local management decides highest priority. After the return due date, refund returns receive the highest priority to meet the 45-day interest-free period.

   Note: Ensure manual refunds are issued on all applicable refunds (i.e., refunds of 1 million dollars or more). Refer to IRM 21.4.4, Manual Refunds, for refund transactions.

5. Conduct a 100 percent review on all repeat unpostables for each Master File.

6. Maintain adequate staffing and terminals at each Campus.

(1) IRM 3.12.32, General Unpostables, provides:

• Instructions for input of terminal requests to display, suspend, research and resolve unpostable cases.

• General guidelines regarding processing of Unpostable cases.

• Case reassignment guidelines and procedures.

• MASS closure guidelines, batch and Integrated Submission and Remittance Processing (ISRP) guidelines, and certain FILES closure guidelines. However, if a case designated for "MASS" closure is reassigned (from the SC or "unit" number) to an INDIVIDUAL, the case will be closed per instructions in this manual.

• Unpostable category information, details for Form 4251, Return Charge-Out, specific details and explanations of Unpostable Listings and Reports, Command Code descriptions, Terminal Screen formats, and general Unpostable Resolution Code (URC) corrective action descriptions.

(2) IRM 3.12.166 provides the definition of the unpostable code and procedures for correcting EPMF and BMF case closures for INDIVIDUAL and FILE type unpostable conditions.

1. GUF CCs UPDIS (display), UPRES (case closure) and INOLE (National Account Profile (NAP) Database) are used in this section for EPMF unpostable resolution.

2. This section provides a general background of known procedures for resolving unpostables. Where possible, this section gives detailed procedures.

3. When unable to follow the detailed procedures, use the general procedures as the primary guide.

(1) The Restructuring and Reform Act of 1998, section 3705(a), provides identification requirements for all IRS employees working tax-related matters. This section requires that any manually generated correspondence received by a taxpayer from the Internal Revenue Service (IRS) will include in a prominent manner the name, telephone number and unique identifying number of an IRS employee the taxpayer may contact with respect to the correspondence. We generally define "manually generated correspondence" as IDRS "C" letters used for requesting missing information, forms or schedules from returns received for processing.

(2) The term "manually generated correspondence" concerns correspondence to taxpayers that contain the following elements. The IRS employee issuing the correspondence is:

1. Exercising judgment in working or resolving a specific case, responding to specific taxpayer correspondence, or asking the filer to provide additional case related information.

2. In the best position to answer any questions the taxpayer may have about the correspondence. The Service must use sound business judgment to determine the provision’s applicability. Don't apply the provision to general correspondence involving rejects and suspense functions where the question could be resolved by any IRS employee (e.g., missing schedule, signature, etc.).

(3) Use the selective paragraph with Letter 1072C, Employee Plan EIN Missing/Requested/Assigned Information, if applicable. However, in most instances, a Tax Examiner (TE) name and phone number won’t need to be included with Letter 1072C since the case isn’t being suspended for a reply. Letter 1072C notifies the filer of action taken to close the case.

(4) Always enter the letter sent on an account in the remarks field (line 8 of UPRES).

(5) Before initiating any correspondence (or telephone contact), check the Centralized Authorization File (CAF) to either:

• Ensure any authorized representative(s) will receive copies of the correspondence.

• Verify you have the right to speak to the proper representative.

(6) Correspondence Handbook is the central authority for handling taxpayer correspondence. Refer to IRM 21.3.3, Incoming and Outgoing Correspondence/Letters. This IRM takes precedence over all other handbooks addressing the Service's handling of taxpayer correspondence. Refer to IRM 3.30.123, Processing Timeliness: Cycles, Criteria and Critical Dates, for suspense days and maximum days to process correspondence replies.

(7) If a Letter 1072C sent from EP Entity Unpostables returns as Undeliverable, follow the instructions for Undeliverable Correspondence found in IRM 3.13.36.25, Correspondence.

(1) An undeliverable mail (UD) indicator is input on taxpayers’ accounts when returned mail is received back from the United States Postal Service (USPS) as undeliverable. The UD indicator is generated with the input of TC 971, action code (AC) 661, on IDRS, which suppresses the generation of non-statutory notices and letters. The warning and suppression are intended to be temporary until the taxpayer’s address has been updated.

(2) Currently, when employees create a correspondex (CRX) letter using the IAT Letter Tool, they use the taxpayer’s existing address on IDRS. Effective August 7, 2023, if a letter is being sent to a taxpayer with a UD indicator on their account, the initiator will receive an alert to do the following:

1. Verify the entity information and determine if a new address is available.

2. Update the taxpayer’s address if a new address is found.

3. Remove the UD indicator from the account.

4. Issue the applicable letter following normal procedures.

(3) When issuing a CRX letter and the UD indicator is present on the account, research for a better address using:

• CC INOLE for the current posted entity information on the National Account Profile (NAP).

• CC ENMOD may reflect a recently input address change or a pending address change not posted to CC INOLE.

• Taxpayer’s correspondence (if available).

(4) Use the following If/And/Then table to determine next actions:

(1) Listed below are the Unpostable Resolution Code (URC) for CC UPRES. These codes are also valid on the EPMF Master File.

(2) These Master File and URC combinations are subject to an additional validity check for each URC depending on the type of EPMF record and the unpostable category criteria.

(3) CC UPRES must meet all the validity checks for input of these URC actions as CC definers. See the general command code information for the CC UPRES validity criteria in IRM 3.12.32.

(1) For issues regarding Disclosure, Third Party Request for Information, Freedom of Information Act requests, Privacy Act, etc. refer to IRM 11.3, Disclosure of Official Information.

(2) For specific questions regarding Disclosure and CAF, contact the local Campus Disclosure Office.

(1) When the latest return module contains an unreversed TC 150 or 977 with Computer Condition Code (CCC) "F" (final return), the plan filing requirement is blank.

(2) CCC "F" generates on current year Forms 5500/5500-EZ if Return Process Code (RPC) "T" is present.

(3) The RPC "T" generates when:

1. Schedule H/I Line 5a is answered "YES", and

2. Total end-of-year assets is zero, and

3. Total participants end-of-year is zero.

   Note: RPC "T" generates on pure fringe benefit plans if Form 5500 Part I, Line Item B (3) is checked, and Line 6 on the Schedule F is checked "YES".

(1) Use the following instructions to update the old sponsor's filing requirements when:

1. A change in sponsorship occurs due to a takeover or sale, and

2. A final return isn't filed or the plan's sponsor has changed, but

3. No assets or liabilities were transferred to another plan, and

4. The plan hasn't terminated or merged with another plan.

(2) If Line 4 a, b or c is completed on Form 5500 (Line 5 a, b or c on Form 5500–EZ), or contact with the filer indicates a change in sponsorship has taken place, then:

1. Research to determine if the filing requirements for the EIN and plan number for the old sponsor (indicated on Line 4 b or by contact with the filer) were deleted.

2. If the filing requirements are blank or 8, take no action on the old sponsor’s account.

3. If active filing requirements are present, input a TC 591 closing code (cc) 097 to the old sponsor’s account using the tax period ending on the return.

   Caution: If a TC 150 is present on the module, a TC 591, 593, 595, or 596 posted to the same module won't turn off the filing requirement. TC 59X must be input on the next module to make the FRC blank.

(3) When a TC 020 (Doc Code 64) posts to the plan data module, the plan filing requirement is 8 if a TC 12X or return module is present for the plan.

1. If there’s no TC 12X or return module present, the plan module will be erased.

2. No transactions post to a plan with a TC 020 (Doc Code 64) except a TC 012.

(1) The plan data module contains information related to one plan number. Some of the information included is:

1. Plan name (research CC EMFOL definer L)

2. Effective date (research CC EMFOL definer L)

3. Type of plan (research CC EMFOL definer L)

4. Administrator name, address, and EIN (research CC EMFOL definer D)

(1) The plan data module can be established or updated with the following transactions, input via CC EPLAN:

1. TC 000 – Establishes a plan

2. TC 011 – Changes the plan number/consolidates two plans

3. TC 012 – Reactivates a plan number

4. TC 013 – Changes the plan name

5. TC 016 – Changes plan filing requirements

6. TC 017 – Changes the file folder number (not used in campus processing)

7. TC 020 – Deletes a plan number

8. TC 053 – Changes plan year ending month

9. TC 127 – Changes or adds administrator data

10. TC 128 – Changes both the plan name and administrator data with one transaction and can change Effective Date

(2) The plan data module can be updated with the following transactions, input via CC FRM77 (Doc. Code 77):

1. TC 122 – Reverses a plan application (TC 121/123)

2. TC 126 – Reverses a plan termination (TC 125)

(3) The plan data module can be established or updated by the following transactions, input via Cincinnati Area Office (AO) EACS:

1. TC 121 – Establishes a plan

2. TC 123 – Establishes or updates a plan

3. TC 125 Doc. Code 10 – Posts a plan termination.

   Note: This transaction doesn't terminate plan filing requirements.

4. TC 125 Doc. Code 11 – Posts the date of a merge in MMDDYY format.

(4) The plan data module may also be updated via vendor or IRS processing:

1. TC 150 – Return posted

2. TC 977 – Amended return posted

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

1. If the EIN on the input transaction isn't established on Master File, an error message generates. Establish the EIN using CC ENREQ/BNCHG before inputting the EPLAN transaction.

2. The name control used on the CC EPLAN transaction must match the name control on Master File.

3. If inputting a CC EPLAN transaction (other than a TC 000), establish the plan number on the Master File or an error message generates.

(2) The input format for CC EPLAN is EPLAN with definer "R", the sponsor EIN with File source "P", the name control, and the plan number.

1. Enter an intent indicator (INTENT–IND) "Y" if the transaction is a TC 000.

2. INTENT–IND "N" automatically generates when a "Y" isn't used.

3. Don't access CC ENMOD before inputting a CC EPLAN transaction. If a TC 000 is input to a plan number that already has a pending TC 000 on the account, an error message ("TC 000 PENDING FOR THIS PLAN-NUMBER") generates on the EPLAN screen.

4. Deleted TC 000s (DU, DN, DQ, etc.) are also recognized by the program as pending transactions.

(3) If receiving an error message on input of a TC 000, research CC ENMOD.

1. If the original transaction was deleted, and research indicates that a TC 000 is necessary for the plan, overlay the TC 000–ADD–INDICATOR "N" with a "Y".

2. Input the rest of the transaction as usual.

3. This overrides the error.

   Note: Master File usually generates TC 000 as a result of an EFAST processed return.

(1) When inputting a TC 000 via CC EPLAN, enter the administrator name, address, and Administrator’s Identification Number (AIN) or the Administrator Same Indicator (ASI).

1. If the return indicates that the administrator name, address, and AIN are the same as the sponsor’s, enter "1" in the ASI field. Don't use the literal word "SAME" for the administrator information.

2. If using the ASI, don't enter the administrator name, address, and AIN.

(2) If no AIN is present, but administrator name is present on the unpostable document, research BMF and EPMF for a number.

1. The administrator's number may be established on the BMF only or both the BMF and EPMF. The administrator's number doesn’t need to be established on the EPMF.

2. If an AIN is found, input the TC 000 and close the unpostable.

(3) If the filer checked "NO" for Box 2a but didn’t furnish the address, research for an address. If the address is the same as the one shown in Box 1a, enter a "1" in the ASI field. If different, input the administrator address on the EPLAN screen.

(1) In some cases, sponsors of employee benefit plans file applications for determinations and terminations for their plans. These applications post to the EPMF as TC 121, 123, or 125, input by Cincinnati.

(2) TC 12X transactions reflect the effective date of the plan, termination, or merge, plan name, plan number, and certain other characteristics of the plan.

(3) The plan data module can be updated with the following transactions, input via CC FRM77 (Doc. Code 77):

1. TC 122 – Reverses a plan application (TC 121/123)

2. TC 126 – Reverses a plan termination (TC 125)

(4) The plan data module can be established or updated with the following transactions, input via Cincinnati Area Office (AO) EACS:

1. TC 121 – Establishes a plan

2. TC 123 – Establishes or updates a plan

3. TC 125 Doc. Code 10 – Posts a plan termination

   Note: This transaction doesn't terminate plan filing requirements.

4. TC 125 Doc. Code 11 – Posts the date of a merge in MMDDYY format

(1) Research the EPMF using CC EMFOL and ERTVU.

(2) Research Master File entity data for both BMF and EPMF using CC INOLE.

(3) Research the EPMF Return Transaction File using CC ERTVU. See IRM 3.12.166.12.7, Command Code ERTVU.

(1) The Customer Account Data Engine (CADE) 2 Program Office in Headquarters is charged with the primary goal to implement a single, modernized programming solution which 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 were changes to campus cycles that began with cycle 201201.

(4) The 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 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 is a computer system with the capability to retrieve and update stored taxpayer account information on the Master Files. Perform research of IDRS through the use of various command codes (CC).

(2) IDRS research is necessary to see case control information and pending transactions that have yet to post to Master File.

(3) IDRS research command codes are:

1. NAMEE/NAMEB: search for an EIN. The filer’s name must be known to research for an EIN.

2. EMFOL: research posted Employee Plan Master File information.

3. ENMOD: displays limited entity data for a specific TIN.

   Note: EPLAN (Doc Code 64) transactions show as a history item on ENMOD.

4. ERTVU: research the return transaction file.

5. FINDE: research the National Name Search Facility (NSF) for a business name and address using the EIN.

6. TRDBV: displays Form 5330 return information.

7. TXMOD: displays return module data for a specific TIN.

8. UPTIN: displays all open unpostable cases and cases that closed within the last 90 days for a specific TIN.

(4) IRM 2.3 explains the uses of ENMOD, INOLE, NAMEE/NAMEB, EMFOL, TXMOD and SUMRY.

(5) IDRS input command codes are:

1. BNCHG: input entity information changes to the BMF.

2. ENREQ: generate the screen format for BNCHG.

3. LETER: input information and generate a C letter.

4. FRM49: input TC 59X transactions.

5. REQ77: generates the screen format for FRM77, used to input TC 151.

6. UPDIS: displays a specific unpostable case and generate the screen format for UPRES.

7. UPRES: input closing action(s) on an unpostable case.

(1) Research the NAP using CC INOLE to display current Master File information.

(2) Use CC INOLE with definer "T" to determine if the TIN is on more than one Master File.

(3) CC INOLE with definer "S", for EPMF accounts, displays the sponsor name, mailing address, location address, name control, and prior name control. It also displays up to five plan numbers, with the plan name, administrator EIN, plan year ending month, effective date, filing requirement, and status code.

(4) Use CC INOLE with definer "P" for plan information for a filer with more than five plans.

1. When inputting INOLE definer "P" with no plan number, the first ten plans of the account display.

2. If the message "MORE-PLAN-DATA" displays, enter the highest plan number you have on the screen and the next ten plans display.

3. The sponsor name and address doesn’t display with this definer.

4. The same plan data displayed with definer "S" displays up to ten plans on a page, along with the sponsor EIN and name control.

(5) Use CC INOLE with definer "G" when the TIN type is unknown

(1) Perform GUF research by use of Unpostable command codes.

(2) The Unpostable command codes are:

1. UPTIN: displays all open unpostables for a specific TIN and maintains the unpostable file for display purposes for 90 days after closing.

2. UPBAT: batch (mass) close non-RPS unpostable cases.

3. UPASG: assign or reassign an unpostable case or group of unpostable cases.

4. UPCAS/UPCASZ: suspend a case, request research, order missing documents and add history items to the screen display.

5. UPDIS/UPRES: valid for all Master Files, displays an unpostable record and closes (corrects) a case. See IRM 3.12.166.5.1, Unpostable Resolution Code Explanations, for unpostable resolution codes.

(3) If there’s no activity on a tax module for ten years or more, the tax module drops from the Master File.

1. If there’s no activity on a plan module for ten or more years and there are no related tax modules, or all tax modules drop , the plan module drops.

2. If there’s no activity for ten years or more on an entity module and there are no related plans or all related plans dropped per (a) above, the entity drops.

3. The entities must be established before any transactions will post.

4. CC FINDE with definer code D may have information on these accounts.

(1) Use CC EMFOL to research posted EP Master File information. This file updates weekly as the Master File itself updates. See IRM 2.4, IDRS Terminal Input, for more information.

(2) Input the sponsor EIN with a definer to access the command code. The type of information required determines the definer used for the request:

1. Use definer "I" to view an index. The index displays all plan numbers, plan names and tax periods on the record for a particular sponsor EIN. This screen also indicates whether a TC 150 posted for a particular plan number and plan period and whether there’s a record on CC ERTVU for the return. It also reflects the schedules attached to the posted return.

2. Use definer "E" to view the Filer Entity Screen. This screen displays the sponsor name and address, name control, CAF indicator and all transactions (TC 000, 011, 012, etc.) associated with the sponsor’s entity module. This screen also displays the prior primary name for name change transactions and XREF EIN for account consolidations.

3. Use definer "L" with a plan number to view the Plan Data Screen. Use this screen to research all entity information associated with the plan itself: the plan name, effective date, type of plan, filing requirements, sponsor phone number, etc. Also use this screen to research data on the plan application and plan termination as well as all transactions associated with the plan entity module.

4. Use definer "D" with a plan number to view the Plan Administrator Screen. Use this screen to research the administrator EIN, name, address, and telephone number associated with a particular plan.

5. Use definer "T" with a plan number and plan period ending to view the Tax Module Screen. This screen displays the controlling DLN and all transactions associated with a particular tax module, including TC 151 and TC 154 information.

6. Use definer "S" with a plan number and plan period ending to view the Status History Screen. This screen displays the historical status of the tax module.

7. Use definer "H" to view a Help Screen with valid input entries and definer codes.

8. Use definer "C" to view the EPMF Last Reported Data screen. This screen displays the cross reference information for any EIN that has been entered on Line 4b on Form 5500. The screen displays the DLN, EIN, plan number, tax period, and new plan number.

9. See IRM 2.3.64, Command Code EMFOL, for further information on input and usage of this command code.

(1) Use CFOL command code ERTVU when researching EPMF accounts.

(2) Use CC ERTVU to research the Return Transaction File. It updates weekly. Most of the information transcribed from the returns, including the Edit Sheet, as well as some generated data, display with this command code.

(3) Plan Year Ending 199112 to the current year displays with this command code. Therefore, when using ERTVU to research an older plan period return, always research EMFOL first to determine the current information about the return posting. Research the EFAST2 website to view the original return in some cases, if the most current return isn't available on ERTVU.

(4) The line numbers from the return as well as an abbreviated literal display with the information.

(5) Input this command code with an EIN, plan number, plan period, definer code, and EFAST Status Code.

1. Use a blank definer for Forms 5500, 5500–SF and 5500–EZ.

2. The first page of each return screen contains the information from the Edit Sheet, a line number index, and a list of what schedules are present for that return.

3. Use definer "N" for an index or all returns and schedules for an account.

4. Use definer "A" to view Schedule A (for 1993 and later returns).

5. Use definer "B" to view Schedule B (until PY 2009/2011).

6. Use definer "B" to view Schedules MB & SB (PY 2009 and later).

7. Use definer "C" to view Schedule C.

8. Use definer "D" to view Schedule D (PY 2000 and later).

9. Use definer "E" to view Schedule E (until PY 2009/2011).

10. Use definer "F" to view Schedule F (PY 1994 to PY 2002).

11. Use definer "G" to view Schedule G (PY 2000 and later).

12. Use definer "H" to view Schedule H (PY 2000 and later).

13. Use definer "I" to view Schedule I (PY 2000 and later).

14. Use definer "L" to view a Help Screen with valid input entries and return status codes.

15. Use definer "R" to view Schedule R (PY 2000 and later).

16. Use definer "X" to view Form 5330 (processed July 1996 and later).

17. Use definer "V" to view Form 8955-SSA Summary.

18. Use definer "W" to view Form 8955-SSA Return.

19. Use definer "Z" to resurrect deleted EFAST returns.

(6) Status codes for EFAST processing are:

• C: Completed (return is the latest posted return)

• D: Deleted returns

• A: Amended (return is the latest posted amended return)

• U: Unpostable (return is the latest return that unposted)

• I: Interim (return is in process)

• H: Historic (return is the original posted return)

(7) Use CC ERTVU to provide the EFAST Filing Status Codes displayed after the EFAST IND which indicates the status of the return posted:

1. C: Complete

2. 1: Suspended 1

3. 2: Suspended 2

4. O: Orphaned Complete – No Parent

5. E: Orphaned Complete – Bad Entity

6. D: Discarded

(8) If an EFAST return was deleted erroneously, based on incomplete or missing information, it can be resurrected by using CC ERTVU definer "Z". Input CC ERTVUZNN-NNNNNNNDPPPYYYYMM, the next screen will display the following message, "Data Accepted, Record will be updated in the next processing cycle". Once the data resurrects, make the necessary changes to correct the account and post the return.

(1) CC TRDBV (Tax Return Data Base View) is used to gain read-only access to tax return data on the BMF. Use this CC to research/view Form 5330 return information. See IRM 2.3.73, Command Codes TRDBV, TRERS, TRPRT, and R8453, for information on inputting and using CC TRDBV.

(2) Return information from CC TRDBV may be used to close an unpostable when the Form 5330 isn’t received and/or can’t be obtained from files.

(1) Use CC UPCAS to place a case in suspense status while waiting for a filer’s reply or other necessary research or to add or delete history information on the UPRES screen.

(2) To access UPCAS:

1. Input UPDIS followed by the unpostable sequence number. UPRES displays.

2. Overlay UPRES with UPCAS. Enter a definer and a definer modifier in the spaces following UPCAS. Use definer Code S to suspend the case.

Modifier	Definition
A	Places or updates a case in suspense status for further research.
B	Places or updates a case in suspense status when a related document has been requested.
C	Places or updates a case in suspense status because of correspondence with the taxpayer.
Z	Request to create, display, update, modify an unpostable history section.

(1) Use CC UPDIS to request a display of the unpostable record. The response screen displays CC UPRES, which is used to input the unpostable resolution.

(2) Definition of the UPRES screen:

(3) Use CC UPRES to close single unpostable cases. In order to save keystrokes, UPRES automatically appears when requesting an UPDIS display. Close a case by entering the appropriate URC in the first space following CC UPRES. Enter items to be corrected on lines 5 and 7. Line 8 is designated for "Remarks". Cases closed using UPRES leave SCUPMF when the weekly tape runs. A closure may be delayed up to 6 weeks by inputting a future posting cycle in the release cycle (REL CYC) field. The case remains on SCUPMF and any erroneous closures can be corrected during that time. To assist the tax examiner, error messages display when an invalid entry is made.

(4) The following fields are on the UPRES record:

• 1 – Unpostable Resolution Code (URC) – Includes 0, 6, or D.

• 2 – Definer Modifier Code B – Allows GUF to bypass the NAP check on URC 0 and URC 6.

• 3 – Taxpayer Identification Number (TIN) – Corrected TIN is entered.

• 4 – Tax period ending – The corrected tax period ending in YYYYMM format is entered.

• 5 – Plan Number – The corrected plan number is entered in this field.

• 6 – Name Control – The corrected name control is entered in this field (never enter a check digit).

• 7 – CC – Computer condition code – Adds a computer condition code to the UP record.

• 8 – Remarks – Indicates the type of research or procedure used to resolve the case. For example, "Per NAMEB/INOLE" or "TC 013 Input".

• 9 – REL CYC – Releases an unpostable correction in a later cycle.

• 10 – DOC CC – Document computer condition code – shows the CCC condition codes input to the return or document (for example, CCC G for an amended return). This CC can't be removed or deleted from the UPRES screen.

• The resolution of the unpostable case may require an update to the Master File in order to correctly post the return and to avoid repeat unpostables. There are times when an input transaction or the unpostable must be cycled to be input at different times.

(1) Use CC UPTIN to display all open unpostables for a specific TIN. The unpostable displays for 90 days after the case closes.

(2) The UPTIN record updates daily and shows the action taken to resolve the unpostable, the URC and the correction.

(3) The following fields are on the UPTIN record:

• 1 – Unpostable sequence number

• 2 – Functional area code

• 3 – Unpostable code and reason code

• 4 – Original unpostable code

• 5 – Unpostable resolution code

• 6 – Unpostable status code and date

• 7 – Employee number assigned/resolved

• 8 – Unpostable DLN

• 9 – Corrected name control

• 10 – Correct EIN

• 11 – Corrected plan ending

• 12 – Corrected plan number

(1) When the Reversal DLN in the input TC 151 doesn't match the Control DLN in the tax fixed section, the transaction unposts UPC 851.

(2) CC FRM77 for REV–DLN must have a valid 14-position DLN for EPMF with the first five positions as follows:

1. The first two digits must be a valid campus code.

2. The third digit must be 0 (zero).

3. The fourth and fifth digits must be 30, 31, 35, 37, 38 or 47.

(1) Cross reference fields PN, TIN, TXPD and 971/151 CD are valid with TC 151. Input the proper cross reference field as indicated by the 971/151 CD.

1. Input the XREF–PN if the 971/151 CD is 20, 23, 24, 25, 26, 29, 30, 31, 32, 35, 36, or 37.

2. Input the XREF–TIN if the 971/151 CD is 22, 24, 25, 28, 30, 34, 36, or 37.

3. Input the XREF–TXPD if the 971/151 CD is 21, 23, 25, 27, 31, 35, or 37.

4. Input the XREF–PN, TIN, and TXPD if the 971/151 CD is 19.

(1) The following is a listing of the description of 971/151 closing codes (cc) valid with TC 151.

1. 019 - TC 154 posted incorrectly

2. 020 - TC 150 posted to wrong plan number

3. 021 - TC 150 posted to wrong plan year ending

4. 022 - TC 150 posted to wrong EIN

5. 023 - TC 150 posted to wrong plan number and PYE

6. 024 - TC 150 posted to wrong plan number and EIN

7. 025 - TC 150 posted to wrong plan number, PYE and EIN

8. 026 - TC 977 posted to wrong plan number

9. 027 - TC 977 posted to wrong plan year ending

10. 028 - TC 977 posted to the wrong EIN

11. 029 - TC 977 posted to the wrong plan number, PYE and EIN

12. 030 - TC 977 posted to wrong plan and EIN

13. 031 - TC 977 posted to wrong plan number and plan year ending

14. 032 - TC 976 posted to wrong plan number

15. 033 - TC 976 posted to the wrong plan year ending

16. 034 - TC 976 posted to wrong EIN

17. 035 - TC 976 posted to the wrong plan number and plan year ending

18. 036 - TC 976 posted to wrong plan number and EIN

19. 037 - TC 976 posted to wrong plan number, plan year ending, and EIN

(1) When at all possible, make a phone call before writing a letter. Use a correspondex letter when:

1. A telephone number can’t be found.

2. If after at least two attempts the sponsor/administrator can’t be reached by phone.

(2) When the phone call is successful, follow-up the phone call(s) with a letter confirming the conversation and action(s) taken, if necessary.

(1) When a letter is necessary, use CC UPCASSC to suspend the case while waiting for a response.

(2) If a response isn’t received within 40 days (30 days indicated in the letter to the filer and 10 days purge time), close the case according to available information.

(1) The following letters are commonly used when resolving EP unpostables (however, other letters may be used). Input them via IDRS (CC LETER).

1. 1072C - Employee Plan EIN Missing/Requested/Assigned

2. 3938C - Form 5330 Incomplete for Processing

(1) If a reply from the filer is received after the unpostable case is closed and it contains information that can be used to correct the filer’s account, prevent subsequent unpostables, or request further action from the IRS, correct the filer's account and respond as appropriate.

(2) If correspondence is received from the filer regarding penalties, route it to EP Accounts, Mail Stop 6552. See IRM 3.13.36, EPMF Account Numbers, for information on where to route additional attachments to correspondence.

(3) If the taxpayer states they're in a hardship situation and immediate relief is unable to be provided, the case may meet TAS hardship criteria. Refer to IRM 21.7.1.3.1, Taxpayer Advocate Service (TAS), or IRM 13.1.7.2, Introduction to TAS Case Criteria.

(1) What may appear to be a new plan or a change in the plan name may not actually be a change. The filer may reverse the order of the name or use abbreviations or full names versus initials. For more information on Plan Names see IRM 3.13.36, EPMF Account Numbers. The following are some examples:

1. JIM SNOW PROFIT SHARING PLAN/J. SNOW P–S PLAN.

2. RETIREMENT PLAN FOR A. TREE INC/A. TREE INC. RET. PLAN.

3. JOHN SEA SERP/SELF EMPLOYED RETIREMENT PLAN JOHN SEA.

(2) A direction from EP Determinations instructs tax examiners to leave the words "The" and "DBA" in the primary name line. There is no filer impact and the account doesn't need to be changed.

(3) Other plans with name differences may appear to be the same plan, but aren’t:

1. JIM SNOW PENSION PLAN "A"/JIM SNOW PENSION PLAN "B".

2. A. TREE P–S TRUST/A. TREE & SONS P–S TRUST.

3. PENSION PLAN FOR HOURLY EMPL/EMPLOYEES PENSION PLAN.

(4) Compare plan assets and the type of plan as well as the plan name to determine if the plan on the document is the same as the plan on the 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, for a pension or profit sharing plan.

2. The type of pension plan on Master File may match the type of pension plan on the document. Welfare plans can change plan types from year to year.

(5) The plan effective date is also means of identifying the correct plan.

(6) Even if the plan names appear to be the same, if the type of plan or plan assets mismatch, research the account. If after thorough research you're still unable to correctly identify the plan, initiate contact with the filer.

(7) The following tables list the Entity and Fringe Benefit Plan Codes.

(8) See the Form 5500 instructions for Plan Characteristic Codes reported on Lines 8a and 8b.

(9) The codes can be found on CC EMFOL using definer code P. For more information on CC EMFOLP see IRM 2.3.64, Command Code EMFOL.

(1) If a plan number was established erroneously on the EPMF and doesn't have any return modules posted, it can be deleted. Input a TC 020 with CC EPLAN.

(2) Don't attempt a change to the plan name or plan number unless it’s a Service’s error. Otherwise the filer should notify IRS when there’s a change.

(3) Always process Forms 5500–EZ using a plan number in the 001–500 series. Never correct the plan number to a number greater than 500.

1. If a welfare plan number was 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.

(1) The following section provides background information needed to determine if an employer/sponsor is or isn't required to file a return.

1. Single-employer plan – This is the most common type where one employer adopts or establishes a plan for their employees. One return should be filed annually. Banks or trust companies often prepare these returns.

If	Then
Research identifies a Bank or Trust company is using their EIN to file for Single/Individual Employer plans, research for the Single/Individual Employer's EIN, if found	Close the unpostable with URC 6 with the correct EIN to post the return. Send a Letter 1072C to the bank, trust company or employer using the prepared paragraph, explaining they have filed the Form 5500 incorrectly. Correspond with the filer using Letter 1072C notifying them of their new EIN.
An EIN can’t be found and the information provided belongs to the bank	Research IDRS using CC IRPTR or CC NAMES to obtain the filer's information. ESIGN an EIN, establish the plan using plan number 001 and the information provided on CC IRPTR or CC NAMES. Suppress the notice. Correspond with the filer using Letter 1072C notifying them of their new EIN.

2. Multiemployer Plan – This is a plan in which more than one employer participates. It involves collectively bargained agreements between one or more employee organizations and more than one employer. Participating employers don't file individually for these plans.

If	Then
The filer filed Forms 5500 as a multiemployer plan and through research it’s discovered the organization filed returns for each participating employer	Send Letter 1072C using the multiemployer plan paragraph, asking the filer to correct their return. Suspense the unpostable for 45 days. When the corrected return is received, verify the information provided on the return and that a Schedule T is attached for each participating employer is attached. Close the unpostable with URC D. Input a TC 591 cc 097 on each account to satisfy the module. Send the return to the EP Entity Department to forward for processing.
No reply or insufficient response	Close the unpostable with URC D.

3. Group Insurance Arrangements a Type of DFE – This is an arrangement whereby benefits are provided to the employees of two or more unrelated employers. The plan is fully insured and uses a trust to hold the assets. Only one annual return is required to be filed by the administrator. If a consolidated report isn't filed, then each participating employer must file.

If

Then

Research indicates the administrator is filing multiple returns on the same EIN and plan number for different plan periods

Correspond using Letter 1072C asking the filer to correct the filing by consolidating the return or having each participating employer file. Suspend the unpostable for 45 days. When the corrected return is received, verify the information as a consolidated return or returns filed for each employer. Close the unpostable with URC D. Input a TC 591 cc 097 on each account to satisfy the module. Send the return to the EP Entity Department to forward for processing.

(1) The EPMF unpostables uses numbers 801 through 899.

(2) This section provides:

1. The number and title of the unpostable,

2. The unpostable condition (why the unpostable was created)

3. The procedures for resolving the unpostable

4. EPMF Entity records can be identified by File Location Code (FLC) 29.

(3) DON'T make changes to plan name, sponsor name, or administrator from a prior-year return if a more current return posted for the plan.

(4) Notify filer of changes made to the sponsor name, EIN, plan name and plan number, using Letter 1072C if applicable. If there are multiple unpostables letter for each year doesn’t need to be sent. One letter for each EIN/plan number is sufficient.

(5) If inputting transactions to change the Master File that must post before the unpostable return posts, cycle the unpostable as needed. If closing an unpostable for both a TC 150 and TC 460 for the same module, cycle delay the TC 150 2 cycles to ensure the extension posts first.

(6) If CC UPRES displays the message "Other cases with the same TIN on CC UPTIN", research CC UPTIN for open unpostables cases to determine if the corrected TIN has more unpostables that can be closed at the same time.

1. If CC UPTIN research reflects other open unpostables, contact the employee assigned the case.

2. If the case is assigned to another employee within the unit, request the case be reassigned, in order to close all cases involved.

3. The employee with the oldest case should process the case.

4. CC UPTIN updates daily, so GUF may reflect a case closed while IDRS indicates that it’s still open.

(7) A Form 4251 charge-out generates for Entity unpostables. The clerical function forwards the Form 4251 to Files for Form 5500-EZ, Form 5558 (paper filed) and Form 8868 (paper filed) and requests the return. While CC ERTVU provides extensive return information captured from the return record, examine the return carefully to ensure correct transcription. The EFAST2 website can't be used to research return information for campus-processed unpostables.

(8) When working an unpostable case, always check for transcription errors first (compare the information on CC UPDIS with the information on the document). Correcting transcription errors may resolve the unpostable condition.

(9) If a return has "Prepared by TE/GE", "Substitute Return", "SFR", or "Delinquent Return", written on it, CCC "C" must be edited on it. If missing, edit it in the top margin of the return and add with URC 8. If a Form 3198-A is attached to the "secured" return that has instructions to allow Reasonable Cause (or statement to waive penalties), CCC "R" should also be present. If missing, edit CCC "R" on the return and add CCC "R" with URC 6.

(10) Never correct the plan number on Forms 5500–EZ to any number greater than 500.

(11) When working unpostables, completely review the case and resolve conditions that may result in a repeat unpostable.

(12) Programming problems occasionally make short-term changes necessary. If an unpostable cannot be corrected and closed by normal methods, close the unpostable using a URC 8. Using Form 13071 instructs Rejects on the correction needed.

(1) This section contains procedures used to correct ERISA Filing Acceptance System (EFAST) and EFAST2 unpostables. The EFAST and EFAST2 records can be identified by the following file location codes:

• FLC 56 or 84 – Paper returns processed through EFAST

• FLC 62 or 86 – Electronic returns processed through EFAST

• FLC 72 or 91 – Consolidated hand-print amended returns processed through EFAST

• FLC 92 or 93 – Electronic Forms 5500, 5500-EZ or 5500–SF returns processed through EFAST2

Note: OSPC records can be identified by the file location code FLC 29, or FLC 60 or 78 for foreign entities. Verify that the DLN matches when resolving an UPC 851.

(2) The EP Master File sends to GUF any EFAST or EFAST2 transaction that can't post.

(3) The EP Master File maintains the original EFAST or EFAST2 transaction on a recirculating file and releases the transaction after correcting the unpostable.

(4) EFAST/EFAST2 postings updates the entity with the information provided by the filer. EFAST/EFAST2 doesn't alter the return information received.

(5) EFAST/EFAST2 returns can't be re-processed through GMF. They must be corrected in GUF and returned to Master File, through GMF15.

(6) There will be Form 4251 charge-outs generated for EFAST unpostables. The return won't be attached to the Form 4251, because the return isn't available at the campus. The use of CC ERTVU provides extensive return information captured from the return record. Use the EFAST2 website to research, view and print Form 5500 filings.

(7) EFAST/EFAST2 processed returns aren't available in hard copy. IDRS CC ERTVU must be used to view these returns. Use the EFAST2 website to research, view and print Form 5500 filings.

(8) Use extreme caution when using URC D to correct EFAST/EFAST2 TC 150 Unpostables

1. In the resolution of all EFAST/EFAST2 unpostable codes, there’s an option to correct the case with URC D. However, use extreme caution when using URC D for resolving TC 150 unpostables; "801", "808", "823", "869" and "877".

2. URC "D" deletes the transaction from processing with no further action and doesn't create an IDRS control base.

3. The unpostable will go back to Master File and EPMF deletes the record from the recirculating file.

   Note: If resolving an unpostable that was erroneously closed with URC D, resurrect the deleted record by using CC ERTVU definer "Z". When correcting a TC 150 unpostable, use a URC D, only with management approval, as a last resort after every other possible effort has been made to correct the unpostable condition.

(9) EFAST2 allows multiple submissions of a return to correct erroneous data. If multiple submissions of the same return unpost on the same day, they all unpost under the same unpostable code e.g. 801, 803, 823. If there are multiple unpostable filings for the same EIN, plan number, and tax period all submitted on the same day (use the Julian date of the DLN to determine submission date), treat the first submission as the TC 150, and treat the other submissions as amended filings. Close the TC 150 first and close the duplicate submissions using URC 6 to add CCC "G". Cycle delay the posting of the duplicate submissions to post after the TC 150 posts.

(1) Unpostable Condition – A transaction other than a TC 000 (Document Code 04 or 63) attempts to post and fails to match an EIN of an account on the EPMF. TC 121, 122, 123 or 125 generates to Entity in all seven campuses that handle EACS/EDS transactions from the Ohio AO.

(2) Resolution RC 1 – Void the document with URC 2 back to the originator.

(1) Unpostable Condition – An EFAST TC 150 with CCC "G" (amended return) attempts to post and the EIN on the transaction doesn't match an EIN on the EPMF.

(2) Resolution for TC's other than 150 and 154:

1. Close the unpostable with URC D.

   Note: Never Delete a TC 150.

(3) Resolution for TC 150 – Research the unpostable EIN using research instructions (e.g. CCs INOLE, ERTVU, NAMEE, EMFOL etc.). See IRM 3.12.166.12, Research Information, Methods and Tools, for additional research information.

(1) Unpostable Condition – The EIN on a transaction other than a TC000 doesn't match an EIN on the EPMF.

(2) Resolution – Research the unpostable using CCs INOLE, INOLEG, NAMEE, EMFOL, ERTVU, and the EFAST2 website to determine the appropriate resolution.

(1) Unpostable Condition – A TC 151 attempts to post and the EIN on the transaction doesn't match the EIN on the EPMF.

(2) Resolution – Research the unpostable using CC EMFOL and ERTVU to determine the appropriate resolution. If no TC 150 is present, URC D to delete the transaction and close the unpostable.

(1) Unpostable Condition – An input Transaction Code other than TC 000 (with Doc Code 01 or 63), 150, 99X or 90X which fails to match an EIN of an account on the EPMF.

(2) Resolution – Research IDRS and/or the EFAST2 website for a better EIN to determine the appropriate resolution. To view the Form 5558 attached to the Form 5500 or 5500-EZ, research the EFAST2 website or to obtain the Form 5558, order the document from Files using CC UPCASD.

(3) When determining the correct EIN to post an extension, refer to IRM 3.13.36.18 and IRM 3.13.36.23.11.

(4) If an Employee Plan Filer files a Form 7004, Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns, research CC INOLE to determine if the filer is a Form 5500 series filer. If they're an Employee Plan that filed the wrong extension, correct the form number on the extension, write "cancel DLN" to the left of the DLN, close the unpostable with URC 8, attach Form 13271, and request Rejects cancel the DLN and change the MFT to 74.

(1) Unpostable Condition – A TC 971 attempts to post a CP 213 assessment information and no account is present on Master File.

(2) Resolution – Re-assign the unpostable to EP Accounts Unit number 0437500001. See IRM 3.12.32.18.1, Command Code UPASG-Screen Formats, for instructions on how to re-assign the unpostable.

(1) If you can't resolve a TC 150, TC 154 or TC 460/620 and the name control problem using the procedures in the previous section, or the wrong EIN appears to be used, follow procedures for UPC 801.

(2) If the Form 4251 is received from Files showing a different EIN/Name Control, correct the unpostable with URC 6.

(3) If the unpostable is a TC 121, 123 or 125, research CC PLINF definer E. If the entities on CC PLINF and CC ENMOD are the case, correct the unpostable with URC A.

(1) If research locates another EIN, determine on which file the EIN is located.

(2) If the Master File indicator is for the EPMF, correct the unpostable with URC 6.

(3) If the Master File indicator is for the BMF, use CC ENMOD or INOLE to compare the BMF entity with the EPMF entity. If the entities are the same, input TC 000 (CC BNCHG) to establish the entity on the EPMF. Correct the unpostable with URC 6.

(4) If the Master File indicator isn't EPMF or BMF, use CC ENMOD and compare the entity on ENMOD with the entity on PLINF. If the entities are the same, input TC 000 to establish the entity on the EPMF. Correct the unpostable with URC 6.

(1) If the TC is a 125 and the entities aren't the same on CC ENMOD and PLINF:

1. Void the unpostable with URC 2.

2. Forward the unpostable document to the Ohio Area Office. Explain that the name on the document doesn't agree with the name on the EPMF for that EIN. Also notify them that the document hasn't posted to the EPMF.

(2) If an entity change (Document Code 63 or 64), correct the name control if it can be resolved from the optional field displayed on UPDIS. Otherwise, void the unpostable with URC 2, back to originator.

(1) If a TC 59X, 560, 460/620, 474, 475 or 930, correct the name control if it can be resolved from the optional field displayed on UPDIS. Otherwise, void the unpostable with URC D

(2) If a TC 460 posted to the wrong EIN and/or plan number, follow the instructions in IRM 3.12.166.47, Entity UPC 869 - TCs 460 & 462 Form 5558, and manually post the TC 460 to the correct EIN and/or plan number.

(1) UPC 803 will auto-close all TC 96Xs with URC 2 back to the originator.

(1) Unpostable Condition – When an EFAST/EFAST2 transaction failed to match either:

• Three out of four positions (using the proximal method) of the entity name control

• The old name control

• Three out of four of the left-most non-blank positions (proximal) of the entity sort name line

• The four left-most significant characters of the first three words of the entity primary name line and then the sort name line

(2) Resolution RC 2 – If the transaction contains evidence of a name change or the established name line was misspelled:

(1) Unpostable Condition – An EFAST/EFAST2 TC 151 attempts to move a return to an account with a name control that doesn't match the EPMF.

(2) Resolution – Research the unpostable using CC EMFOL and ERTVU to determine the appropriate resolution. If no TC 150 is present, URC D to delete the transaction and close the unpostable.

(1) Unpostable Condition – A transaction other than TC 012 Doc Code 64 attempts to post and the EPMF plan filing requirement is "8".

(2) Resolution:

1. Determine if the plan should be reopened. If yes, input a TC 012 Doc Code 64 if applicable. Correct with URC 0.

2. Research for a valid plan number. If a valid plan number is found, correct the document and close the unpostable with URC 6.

3. If a determination is made to not reopen the account and the transaction is other than a return, close the unpostable with URC D.

(1) Unpostable Condition – A transaction other than TC 012 (Doc Code 63) attempts to post and the EPMF filing requirements are all "8s". Unpostables requests to reassign the case to the Entity Control function.

(2) Resolution:

1. Determine if the account should be reopened and input TC 012 (Doc Code 63) if applicable. Close with URC 0.

2. Research for a valid EIN. If a valid EIN is found, correct the document and close the unpostable with URC 6.

3. If the account shouldn’t be reopened and the TC is other than a return, close the unpostable with URC D.

(1) When resolving UPC 812, remember that:

1. If the filer follows the 52–53 Week Rule, these filers end their plan year on a day of the week instead of a date. Plan years reported under the 52–53 Week Rule may not end more than 6 days before and not more than 3 days after the end of the month. If the plan year ends on one of the last 6 days of the month, or on one of the first 3 days of the month, close with URC 6 and add CCC "Y".

(1) If the unpostable is a TC 930, it will auto-close with URC D.

(2) If the unpostable is a TC 960, it will auto-close with URC D.

(3) If the unpostable is a TC 424 or TC 592, close it with URC 0.

(1) Unpostable Condition – An EFAST/EFAST2 TC 150 and/or TC 150 with CCC "G" (amended return) attempts to post and there’s no plan data module on the EPMF for the plan number on the input transaction.

(2) Resolution – Research the unpostable using research instructions (e.g., CCs INOLE, ERTVU, NAMEE, EMFOL, etc.).

(1) Unpostable Condition – A TC 151 attempts to post and the return module doesn't have an unreversed TC 150/154/976 or TC 977.

(2) Resolution – Research the unpostable using CC EMFOL and ERTVU. Determine if the return to reverse posted to a different plan module for the plan period unposted. If found, URC 6 the TC 151 to reverse the return.

(3) If ERTVU research shows no data for the TC 150, close the unpostable with URC D. If a TC 151 is present to reverse the TC 150 with no data, close the unpostable with URC D.

(4) If no TC 150 is present, close the unpostable with URC D.

(1) Unpostable Condition – If a Form 5558 request for an extension of time to file, plan number on a TC is other than a TC 000 attempts to post and fails to match a plan number of an account on the EPMF.

(2) Resolution – Research IDRS and the EFAST2 website for a better plan number to determine the appropriate resolution. To view the Form 5558 attached to the Form 5500 or 5500-EZ, research the EFAST2 website or order the Form 5558 from Files using CC UPCASD.

(3) The DLN input codes for MFT 74 Form 5558 are as follows:

• 10 – Approved

• 80 – Disapproved

(1) Research IDRS to determine the establishment of an account.

(2) If IDRS research indicated the TIN has been established since the unpostable generated, close the unpostable with URC 0 to post the extension.

(3) If the EIN box is checked, research IDRS for a pending TC 000; if there’s a pending TC 000, close the unpostable with URC 0 to post the extension.

(4) If no pending TC 000, research for a better EIN using CC NAMEB and CC NAMEE. If a better EIN is found or the EIN is established with the suffix of "P", reassign the case to Entity to have the number reestablished on Master File.

(5) If the SSN Box is checked, research IDRS using the SSN with the suffix of "V or W". If the SSN has been established with a "V", close the unpostable with URC 0 to post the extension.

(6) If the SSN isn't established and the document contains a complete name and address, input a TC 000 using CC ENREQ/BNCHG. The required fields for CC BNCHG TC 000 transactions are: TC 000, name control, primary name, street address, city, state and ZIP code and MFT 76. Close the unpostable with URC 0 to post the extension. Cycle delay if necessary.

(1) Unpostable Condition – This unpostable condition occurs when an account isn't present or the EIN on the transaction is other than TC 000 and doesn't match an EIN on the Master File or EPMF.

(2) Resolution – RC 1 MFT 16 (TC 150) – Research IDRS to determine the establishment of an account. Use CCs INOLE, INOLEG, NAMEE, EMFOL, and BMFOL to determine the appropriate resolution.

(1) Unpostable Condition - A TC 670, 672 and 740 payment, attached to correspondence or a notice, attempts to post with an invalid Plan Number 000.

(2) Resolution - If the TCs plan number is 000, research CC UPTIN and follow the instructions below:

1. Research the HISTORY display on CC UPTIN for comments. Close the unpostable with URC 6 to correct the plan number as notated in the comments by an AM EP Accounts employee.

2. If no comments are displayed, provide an electronic screen shot of UPTIN to your Lead Tax Examiner (TE). Your Lead TE contacts the AM EP Accounts Lead TE via e-mail for case resolution. AM EP Accounts researches and provides the valid plan number to be associated with the payment or refund check to the Unpostable Lead TE. Close the unpostable with URC 6 to correct the plan number.

(1) Unpostable Condition - A TC 960 attempts to post and there’s no plan data module present on the EPMF for the plan number on the input transaction.

(2) Resolution - If TC 960, close the unpostable with URC D.