2.3.15. Command Code ENMOD

COMMAND CODE—ENMOD

COMMAND CODE DEFINER—blank or "A". If "A" is entered and ENMOD detects that there is "NO DATA AVAILABLE" on the Taxpayer Information File, ENMOD will default automatically to the AMDIS Command code, which will search for the same account number on the AIMS file. This saves the operator from entering the two command codes separately, in this instance only.

COMMAND CODE—ENMOD

COMMAND CODE DEFINER— blank or "A".

TIN and FILE SOURCE—TIN is nnn-nn-nnnn. File Source is *—invalid, or blank—valid.

BOD-CD (BUSINESS OPERATIONAL DIVISION) NN

BOD-CLIENT-CD NN

NAME CONTROL or CHECK DIGITS.

REVERSE VALIDITY INDICATOR—blank or *. If asterisk is present, it indicates account is also present under the opposite validity.

DAILY-PROCESSING-INDICATOR— "DAILY" will be displayed when account qualifies for daily processing.

PDT/KITA/HSTG CODE—"*PDT" will be displayed for tax accounts identified as Potentially Dangerous Taxpayer when the PDT-IND = 1 and "*CAU" will be displayed for tax accounts identified as Potentially Dangerous Taxpayer when the PDT-IND = 2, "KITA" will be displayed for tax accounts identified as belonging to individuals killed in Terrorist Action, " HSTG" will be displayed for tax accounts identified as belonging to individuals taken Hostage in some form of Terrorist Action.

CROSS REFERENCE SSN AND VALIDITY—*=Invalid, blank= Valid.

CAF INDICATOR— If the present value is "C", indicating an authorized representative for at least one tax period. For further information input Command Code CFINQ.

If present ENMOD will display the following Literals,
PL = PRIOR NAME LINES;
PT = POSTED TRANSACTIONS;
PN = PENDING TRANSACTION
CH = CONTROL HISTORY LINES;
AH = ACTION HISTORY LINES;
NH = NOTICE HISTORY LINES.

LATEST-TC-148-CD - contains the latest TC 148 code posted at the Master File.

SCRAMBLED SSN INDICATOR—

BLANK—No scrambled SSN

01 = Scrambled SSN Indicator

04 = Mixed Entity

09 = Used to turn off all values of the indicator

10 = No 239C Questionnaire Indicator

12 = True Scrambled SSN Indicator

13 = SSN Not Valid for Federal Tax Purposes

20 = Closed No 239C Questionnaire Indicator (historical setting)

21 = Closed Scrambled SSN Indicator (historical setting)

22 = Closed True Scrambled SSN Indicator (historical setting)

23 = Closed SSN Not Valid for Federal Tax Purposes (historical setting

24 = FDC Identified SSN Owner.[TL1]

PREDICTIVE-CD - code value calculated by the IDS Predictive Models defining the likelihood of collection results for a specific account. See TIF Glossary for values.

PREDICTIVE-UPDT-CYC - cycle that the latest value for the PREDICTIVE-CD was posted to the TIF.

Reverse Validity On TIF - Displayed if opposite SSN validity account is present on TIF. For IMF, BMF or IRAF SSN accounts only.

MOP/UN—Participant in a Military Operation or United Nations Peacekeeping Force Indicator.

INVALID SSN REFUND CODE—

BLANK OR ZERO—Invalid SSN freeze in effect

1 = Invalid SSN Freeze has been released by TC 290 or 300 or Scrambled SSN Indicator of "2". This release is effective during the current calendar year only.

2 = Invalid SSN Freeze has been released by TC 150 Document Code 72 or 73 posting to this Temporary SSN. This release is effective during the current calendar year only.

4 = Account on the invalid segment and the Invalid SSN Freeze has been released by a transaction (other than TC 100, 90X, 92X, or 99X) which has posted to the account and the transaction name control matches the name control for this account on a file of update records received from SSA, which have not yet updated the DM-1 file. The DM-1 file is updated on a quarterly basis.

6 = Combination of 2 and 4 above

8 = Account on invalid segment and TC 510 posted to account

9 = Combination of 1 and 8 above

A = Combination of 2 and 8

C = Combination of 4 and 8

D = Combination of 1, 4 and 8 above.

E = Combination of 2, 4 and 8

F = Combination of 1, 2, 4 and 8 above.

LAST MASTER FILE EXTRACT CYCLE ENTITY

MILITARY OPERATION INDICATOR

TELEPHONE NUMBER (CELL)

EXTENSION

INTERNATIONAL TELEPHONE NUMBER

FISCAL YEAR MONTH—Taken from the most current First Name Line on the Master File entity.

PRIMARY TELEPHONE NUMBER. Usually the Home Telephone. Format is (nnn) nnn-nnnn.

PRIMARY TELEPHONE NUMBER EXTENSION

CRIMINAL INVESTIGATION FREEZE—

BLANK—no criminal investigation freeze

Z—indicates a posted or pending unreversed TC 914 or TC 916 is present in a tax module. Input CC SUMRY and CC TXMOD for further information. Indicates account is under investigation by the Criminal Investigation Division;

Z—indicates a Refund Scheme Freeze (TC 918).

MAIL FILE REQUIREMENT

OTHER TELEPHONE NUMBER

SECONDARY TELEPHONE NUMBER EXTENSION

PAYER MASTER FILE INDICATOR. Value "1" is set.

PRIMARY NAME LINE

NAME LINE YEAR

FILING STATUS CODE—Indicates the taxpayer's filing status. Values are 0–9.

SECOND NAME LINE (if present may be CONTINUED NAME LINE or FOREIGN ADDRESS LINE, or CARE OF NAME LINE).

STREET ADDRESS ( rarely, may not be present)

ADDRESS CHANGE CYCLE—cycle the latest address change posted.

ZIP CODE—Numeric or blank

UNDELIVERABLE AS ADDRESSED INDICATOR

1 — indicates that an address did not pass FINALIST validations

UNDELIVERED INDICATOR

PRIOR YEAR NAME LINE.

YEAR OF NAME LINE.

FILING STATUS CODE Values are 0–9.

CROSS REFERENCE SSN and VALIDITY DIGIT (blank or *).

IRA HISTORY FILING CODES—Names the history of IRA Accounts from 1975 (left most position), through 1989, Indicator will appear for those years an IRA Account is present. (Neither literal nor values will be displayed if not present)

TC 530 INDICATOR—Currently Not Collectible

AICS-CD

blank = No AICS activity in account

1 = AICS activity on entity portion of account

2 = AICS activity on one or more tax modules

PRIMARY LOCATION CODE. Format is District and Area Offices.

AUTO COLLECT CODE

blank = No tax module in account present on ACS;

1 = A tax module in account is in TCA status and on ACS;

2 = A tax module in account is in TDI status and on ACS;

3 = A tax module in account is in TDA status and is in TDI status and on ACS.

LAST RETURN FIELD— Year of the most recent return.

FILING CONDITION CODE

E—EVEN

B—BALANCE DUE

C—CREDIT ELECT

R—REFUND

RUF-IND—Reduce Unnecessary Filings

COLLECTION LOCATION CODE

IRS-EMPLEE-CD—n or blank

PDC-ID

FILE LOCATION CODE—The District Office in which the latest return was filed.

CYCLE LATEST RETURN WAS POSTED—YYCC

TDA/TDI CASE ASSIGNMENT EMPLOYEE.

FEDERAL-EMPLOYEE-CD—Literal and the Code "F" if present

MATH ERROR CODES. Right most value when "*" indicates Multiple Errors.

ES TAX DISCREPANCY CODE—

BFS-CD

RESOURCES and WORKLOAD MANAGEMENT SYSTEMS

blank = No TDA or TDI account is in the queue

1 = TDA account is in the queue

2 = TDI account is in the queue

3 = Both TDA and TDI account is in the queue

"Queue" means not yet assigned to be worked, as account has not yet met or exceeded a yield cutoff score for that district.

TDA YIELD SCORE

MINISTER SE TAX EXEMPT CODE—if present.

0 - No FORMS 4029 or 4361

1 - Form 4361 Approved

2 - Form 4361 denied

4 - Form 4029 approved

8 - Form 4029 denied

JUSTIFICATION CODE

blank = Non significant

1 = IRS valid name ctrl

2 = Reversal of IRS valid

SMALL BUSINESS AREA OFFICE

VODV (Victim of Domestic Violence) Indicator
0 – not significant
1 – unreversed entity TC-971 AC 198 is present on the account.

TDI CODE. Will show the presence or absence of a TDI on this account.

0 = Not TDI activity

1 = Open TDI

2 = Closed TDI

4 = First TDI Notice

5 = Second TDI Notice

6 = Third TDI Notice

7 = Fourth TDI Notice

8 = Closed TDI Notice

9 = TIN Change—Suspense

T = Transferred out Service

X = TDI Issuance Action Pending

Y = Merge (Resequence) Account

TDI YIELD SCORE>.

AIMS CODE

blank = No examination of a taxpayer's module is on this account;

1 = Examination data is present on one or more modules;

3 = Examination data is present on this large case-related temporary TIN for 1 or more tax modules;

5 = Examination data is present on one or more tax modules for this temporary TIN which is not large case-related.

TAX SHELTER INDICATOR

Non-blank indicates that taxpayer participates in a tax shelter.

TC 130 INDICATOR—Transaction Code 130 Freeze Indicator—Service Center which currently controls the TC 130 freeze.

Blank = No TC 130 present

NN = TC 130 present.

AA = State Code

BANKRUPTCY/ LITIGATION LOCATION CODE

COUNTRY CODE

ERO IND

AIMS SERVICE CENTER

AIMS RETENTION AGREEMENT DATE (YYMMDD) (literals will not be displayed, if not present)

LEVY SOURCE PRESENT. Input command code LEVYS to see Levy source. See IRM 2.4.31

INSTALLMENT DATA PRESENT. Input command code IADIS to see Installment Agreement. See IRM 2.4.30

EIC RECERTIFICATION INDICATOR

EARNED INCOME CREDIT TAX PERIOD (EIC-TXPD)

DISASTER VICTIM CODE

MILITARY COMBAT TYPE CD

VALUES:

 00–N/A

 01—DESERT STORM

 02—BOSNIA

FRIVOLOUS FILER INDICATOR

EITC ELIGIBLE TAX PERIOD

TERMINATED INSTALLMENT AGREEMENT

IDENTITY THEFT INDICATOR 50X (AC 501, 504, 505 or 506)

00—No ID theft based on TC 971 Action Code 50X

01—AC 501

02—AC 504

03—AC 501 & 504

04—AC 505

05—AC 501 & 505

06—AC 504 & 505

07—AC 501 & 504 & 505

08—AC 506

09—AC 501 & 506

10—AC 504 & 506

11—AC 501 & 504 & 506

12—AC 505 & 506

13—AC 501 & 505 & 506

14—AC 504 & 505 & 506

15—AC 501 & 504 & 505 &506

IDENTITY THEFT INDICATOR 52X (AC 522, 523, 524 or 525)

00—No ID theft based on TC 971 Action Code 52X

01—AC 522

02—AC 523

03—AC 522 & 523

04—AC 524

05—AC 522 & 524

06—AC 523 & 524

07—AC 522 & 523 & 524

08—AC 525

09—AC 522 & 525

10—AC 523 & 525

11—AC 522 & 523 & 525

12—AC 524 & 525

13—AC 522 & 524 & 525

14—AC 523 & 524 & 525

15—AC 522 & 523 & 524 & 525

Identity Protection PIN
0 - Identity Protection PIN is not significant
1 - Identify Protection PIN is significant

LOW INCOME INDICATOR

FEDERAL CONTRACTOR INDICATOR

PRIMARY FIRST TIME HOMEBUYER CREDIT AMOUNT

PRIMARY FIRST TIME HOMEBUYER CREDIT TOTAL RECAP AMOUNT

PRIMARY FIRST TIME HOMEBUYER CREDIT FSC CODE

PRIMARY FIRST TIME HOMEBUYER CREDIT YEAR

ITIN-STATUS-CD -- Values (0,1,2,4)

0 = Non ITIN account

1 = active ITIN account - ITIN accounts on the valid segment only

2 = inactive ITIN - ITIN accounts on the valid segment only

4= unvalidated ITIN - ITIN accounts on the invalid segment only

SPOUSE FIRST TIME HOMEBUYER CREDIT AMOUNT

SPOUSE FIRST TIME HOMEBUYER CREDIT TOTAL RECAP AMOUNT

SPOUSE FIRST TIME HOMEBUYER CREDIT FSC CODE

SPOUSE FIRST TIME HOMEBUYER CREDIT YEAR

DEATH-DATE - Date of death of the primary taxpayer based on the posted TC540, or receipt of a return (TC150) posted with condition code A or F

SPOUSE FIRST TIME HOMEBUYER CREDIT SSN

SPOUSE FIRST TIME HOMEBUYER CREDIT TIN TYPE

FIRST TIME HOMEBUYER CREDIT DECEASED CODE

FIRST YEAR SMALL EMPLOYERER HEALTH INSURANCE CREDIT IS TAKEN

SECOND YEAR SMALL EMPLOYERER HEALTH INSURANCE CREDIT IS TAKEN

PDC-AUTH-ID(CASE-ID-NUM) - The unique PDC authentication ID that will be included on PDC notices, and used by the taxpayer for authentication when calling the PDC agency.

AOTC-RECERT-CD

AOTC-TAX-PRD

AOTC-RECERT-ELIGIBLE-TAX-PRD

ACTC-RECERT-CD

ACTC-TAX-PRD

ACTC-RECERT-ELIGIBLE-TAX-PRD

PRIM-LEP-CD

PRIM-AMP-CD

COMMAND CODE—ENMOD

COMMAND CODE DEFINER—blank or "A".

TIN and FILE SOURCE—TIN is nnn-nn-nnnn. File source is "—invalid, or blank— "valid.

BOD-CD (BUSINESS OPERATIONAL DIVISION) NN

BOD-CLIENT-CD NNN

NAME CONTROL or CHECK DIGITS.

REVERSE VALIDITY INDICATOR—blank or *. If asterisk is present, it indicates account is also present under the opposite validity.

PDT/KITA/HSTG CODE—"*PDT*" will be displayed for tax accounts identified as Potentially Dangerous Taxpayer, "KITA" will be displayed for tax accounts identified as belonging to individuals killed in Terrorist Action, " HSTG" will be displayed for tax accounts identified as belonging to individuals taken Hostage in some form of Terrorist Action.

CAF INDICATOR—If the present value is "C", indicating an authorized representative for at least one tax period. For further information input Command Code CFINQ.

If present ENMOD will display the following Literals,
PL = PRIOR NAME LINES;
PT = POSTED TRANSACTIONS;
PN = PENDING TRANSACTIONS;
CH = CONTROL HISTORY LINES;
AH = ACTION HISTORY LINES;
NH = NOTICE HISTORY LINES.

SCRAMBLED SSN INDICATOR—

BLANK—No scrambled SSN

01 = Scrambled SSN Indicator

04 = Mixed Entity

09 = Used to turn off all values of the indicator

10 = No 239C Questionnaire Indicator

12 = True Scrambled SSN Indicator

13 = SSN Not Valid for Federal Tax Purposes

21 = Closed Scrambled SSN Indicator (historical setting)

22 = Closed True Scrambled SSN Indicator (historical setting)

23 = Closed SSN Not Valid for Federal Tax Purposes (historical setting

24 = FDC Identified SSN Owner.[TL1]

Reverse Validity On TIF - Displayed if opposite SSN validity account is present on TIF. For IMF, BMF or IRAF SSN accounts only.

MOP/UN—Participant in a Military Operation or United Nations Peacekeeping Force Indicator.

LAST MASTER FILE EXTRACT CYCLE ENTITY

MILITARY OPERATION INDICATOR

TELEPHONE NUMBER (CELL)

TELEPHONE EXTENSION

INTERNATIONAL TELEPHONE NUMBER

FISCAL YEAR MONTH—Taken from the most current First Name Line on the Master File entity.

PRIMARY TELEPHONE NUMBER

PRIMARY TELEPHONE NUMBER EXTENSION

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

MAIL FILE REQUIREMENT

OTHER TELEPHONE NUMBER

SECONDARY TELEPHONE NUMBER EXTENSION

PAYER MASTER FILE INDICATOR

PRIMARY NAME LINE

NAME LINE YEAR

FILING STATUS CODE—Indicates the taxpayer's filing status. Values are 0–9.

SECOND NAME LINE (if present may be CONTINUED NAME LINE or FOREIGN ADDRESS LINE, or CARE OR NAME LINE).

STREET ADDRESS (rarely, may not be present)

ADDRESS CHANGE CYCLE—cycle the latest address change was posted.

ZIP CODE—Numeric or blank

UNDELIVERABLE AS ADDRESSED INDICATOR

1 — indicates that an address did not pass FINALIST validations

UNDELIVERED INDICATOR

CROSS REFERENCE NAME LINE (IMF).

YEAR OF NAME LINE.

NAME LINE SPOUSE CODE.

DEATH INDICATOR—If "1", means that a Form 5329 was filed by a surviving spouse of beneficiary.

TC 530 INDICATOR—Currently Not Collectible

AICS-CD

 blank = No AICS activity in account

 1 = AICS activity on entity portion of account

 2 = AICS activity on one or more tax modules

PRIMARY LOCATION CODE. Format is District and Area Offices.

AUTO COLLECT CODE

 blank = No tax module in account present on ACS;

 1 = No tax module in account is in TDA status and on ACS;

 2 = A tax module in account is in TDI status and on ACS;

 3 = A tax module in account is in TDA status and is in TDI status and on ACS.

AIMS CODE

 blank = No examination of a taxpayer's module is on this account;

 1 = Examination data is present on one or more modules;

 3 = Examination data is present on this large-case related temporary TIN for 1 or more tax modules;

 5 = Examination data is present on one or more tax modules for this temporary TIN which is not large case-related.

IRS EMPLOYEE CODE

COLLECTION LOCATION CODE

SMALL BUSINESS AREA OFFICE

EIC RECERTIFICATION INDICATOR

EARNED INCOME CREDIT TAX PERIOD (EIC-TXPD)

DISASTER VICTIM CD

COLLECTION ASSIGNMENT

 Blank = No TDA or TDI account is in the queue

 1 = TDA account is in the queue

 2 = TDI account is in the queue

 3 = Both TDA and TDI account is in the queue

"Queue" means not yet assigned to be worked, as account has not met or exceeded a yield cutoff score for that district.

MILITARY COMBAT TYPE CD

VALUES:

 00—N/A

 01—DESERT STORM

 02—BOSNIA

RESOURCES WORKLOAD MANAGEMENT SYSTEM

TDA YIELD SCORE

EARNED INCOME CREDIT RECERTIFICATION TAX PERIOD

INSTALLMENT AGREEMENT DEFAULT NUMBER

FRIVOLOUS FILER IND

TDI CODE. Will show the presence or absence of a TDI on this account.

 0 = No TDI Activity

 1 = Open TDI

 2 = Closed TDI

 4 = First TDI Notice

 5 = Second TDI Notice

 6 = Third TDI Notice

 7 = Fourth TDI Notice

 8 = Closed TDI Notice

 9 = TIN Change—Suspense

 T = Transferred out Service

 X = TDI Issuance Action Pending

 Y= Merge (Resequence) Account

TDI YIELD SCORE.

PRIM-FTHBCR-AMT

PRIM-FTHBCR-TOT-RECAP-AMT

PRIM-FTHBCR-FSC-CD

PRIM-FTHBCR-YR

SPOUSE-FTHBCR-AMT

SPOUSE-FTHBCR-TOT-RECAP-AMT

SPOUSE-FTHBCR-FSC-CD

SPOUSE-FTHBCR-YR

SPOUSE-FTHBCR-SSN

SPOUSE-FTHBCR-TIN-TYPE

FTHBCR-DECEASED-CD

LEVY SOURCE PRESENT. Input command code LEVYS (IRM 2.4.31) to see Levy source.

COMMAND CODE-ENMOD

COMMAND CODE DEFINER—blank or "A".

TIN and FILE SOURCE—TIN is either nn-nnnnnnn or nnn-nn-nnnn. File source is blank, W, or V.

BOD-CD (BUSINESS OPERATIONAL DIVISION) NN.

BOD-CLIENT-CD NNN

NAME CONTROL or CHECK DIGITS.

POTENTIALLY DANGEROUS TAXPAYER INDICATOR. Will have value "*PDT*" if indicator on entity is significant.

LARGE COMPLEX CORPORATION CODE

CAF INDICATOR—If present value is C, indicating an authorized representative for at least one tax period. For further information input Command Code CFINQ.

If present ENMOD will display the following Literals,
PL = PRIOR NAME LINES;
PT = POSTED TRANSACTIONS;
PN = PENDING TRANSACTIONS;
CH = CONTROL HISTORY LINES;
AH = ACTION HISTORY LINES;
NH = NOTICE HISTORY LINES.

148 HOLD—Derived from the Master File. Same as values that are printed on Tax Delinquent Investigations.

PREDICTIVE CODE

PREDICTIVE CYCLE

PARENT EIN -- EIN of Parent in parent-subsidiary relationship between government entities

XREF SSN LITERAL

CROSS REFERENCE VALIDITY IND and FILING STATUS ORIGIN CODE VALUE ("Blank" or "J" or "*" or "#")

IF THE XREF-SSN-VALIDITY-IND = 0 AND FILING-STATUS-ORIGIN-CODE = 0 OR 1 THEN THE VALUE = A SPACE

IF THE XREF-SSN-VALIDITY-IND = 0 AND FILING-STATUS-ORIGIN-CODE = 2 THEN THE VALUE = "J"

IF THE XREF-SSN-VALIDITY-IND = 1 AND FILING-STATUS-ORIGIN-CODE = 0 OR 1 THEN THE VALUE = "*"

IF THE XREF-SSN-VALIDITY-IND = 1 AND FILING-STATUS-ORIGIN-CODE = 2 THEN THE VALUE = "#"

MF CODE (B, P, N or O (ERAS only))

PAYER MASTER FILE INDICATOR

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

LAST MASTER FILE EXTRACT CYCLE ENTITY

FISCAL YEAR MONTH—MM or blank

PRIOR FISCAL YEAR MONTH—MM or blank.

PRIMARY TELEPHONE NUMBER. Usually the Home Telephone. Format is (nnn)nnn-nnnn.

PRIMARY TELEPHONE NUMBER EXTENSION

INTERNATIONAL TELEPHONE NUMBER

TC–07X/TC–09X INDICATOR—When significant, indicates that taxpayer has made an election. The taxpayer has been granted Church Exemption from Social Security Status or Small Business Election Status. The TC07X and TC09X transactions have the effective Date of the election.

OTHER(SECONDARY) TELEPHONE NUMBER

SECONDARY TELEPHONE NUMBER EXTENSION

TELEPHONE NUMBER (CELL)

PRIMARY NAME LINE

NAME LINE YEAR/TAX PERIOD—YYMM (applies to MFT 51 SSN accounts.)

 YY = The tax year for which this name line applies.

 MM = The quarter filed (03, 06, 09, 12).

CONTINUATION OF PRIMARY NAME LINE (may not be present)

See Exhibit 2.3.15-9.

SORT NAME LINE (may not be present)

CARE OF NAME LINE (may not be present)

FOREIGN ADDRESS LINE (may not be present)

MAILING STREET ADDRESS or FOREIGN COUNTRY LINE

LAST ADDRESS CHANGE CYCLE

MAILING CITY STATE ADDRESS or FOREIGN COUNTRY LINE

MAILING ZIP-CODE(nnnnnnnnnnnn)

UNDELIVERABLE AS ADDRESSED INDICATOR

1 — indicates that an address did not pass FINALIST validations

UNDELIVERED INDICATOR

1 — indicates that mail was returned to IRS as undeliverable

LOCATION STREET ADDRESS LINE(may not be present)

LOCATION CITY/STATE/ZIP-CODE LINE (may not be present)

TCAMT-AMT

BMF SSN TAX PERIOD NAME LINE.

TAX PERIOD YEAR.

TAX PERIOD MONTH.

CROSS REFERENCE SSN.

NAME LINE CONSENT INDICATOR.

BMF PRIOR NAME LINE.

PRIOR NAME CONTROL.

TRANSACTION CODE.

DLN DISPLAY.

TRANSACTION CYCLE.

0 — No Authorization on File

1 — Authorization on File

9 — Authorization has been deleted

FORM 637 INDICATOR

COORDINATED EXAMINATION PROGRAM CODE—Service Center or District Office Location Codes Where Case is Assigned.

TC 530 INDICATOR—Currently Not Collectible

AICS-CD

blank = No AICS activity in account

1 = AICS activity on entity portion of account

2 = AICS activity on one or more tax modules

PRIMARY LOCATION CODE. Format is District and Area Offices.

AUTO COLLECT CODE—Range of values:

blank = No tax module in account present on ACS;

1 = A tax module in account is in TDA status and on ACS;

2 = A tax module in account is in TDI status and on ACS;

3 = A tax module in account is in TDA status and is in TDI status and on ACS.

CROSS REFERENCE SSN. Literal will only be edited if field is significant.

CROSS REFERENCE IMF NAME CONTROL. Literal will only be edited if field is significant.

OIC—OFFICE IN COMPROMISE

COLLECTION LOCATION CODE

SMALL BUSINESS AREA OFFICE

FTD ALERT—FTD Alert is suppressed by input of TC 136.

FTD FIDUC LAST RETURN AMOUNT CODE— If significant, indicates that the taxpayer is subject to ongoing FTD FIDUC monitoring. Also indicates amount of latest for 941 total tax liability.

Values may be; 1 = exceeds 25,000

  2 = 5,000 to 24,999

  3 = under 5,000

TDA/TDI CASE ASSIGNMENT EMPLOYEE.

F941 TDA/TDI INDICATOR

ENTITY ESTABLISHMENT DATE—Will be the date the entity establishment transaction was input. May be taxpayer's first date wages paid (prior to ERAS inputs). In MMYY format.

DATE OF DEATH

RESOURCES and WORKLOAD MANAGEMENT SYSTEM

blank = No TDA or TDI account is in the queue

1 = TDA account is in the queue

2 = TDI account is in the queue

3 = Both TDA and TDI accounts in the queue

" Queue" means not yet assigned to be worked, as account has not met or exceeded a yield cutoff score for that district.

TDA YIELD SCORE

EMPLOYMENT CODE—Identifies employers who are other than normal business employees.

Blank—Normal

F—Federal Employer

S—Foreign Subsidiary

W—Non-profit organization not subject to FUTA

G—State or Local Government required to file Form 945 (only withholding taxes are sent to IRS)

T—State or Local Government which elects SSA Section 218 (both FICA and withholding taxes are sent to IRS)

M—Maritime

NATIONAL TAXONOMY of EXEMPT ENTITIES—

first position—is an alpha character

second position—is a numeric character

third and fourth positions—are alpha or numeric characters

NAICS-CD

TDA CODE. Will show the presence or absence of a TDI on this account.

0 = No TDI Activity

1 = Open TDI

2 = Closed TDI

4 = First TDI Notice

5 = Second TDI Notice

6 = Third TDI Notice

7 = Fourth TDI Notice

8 = Closed TDI Notice

9 = TIN Change—Suspense

T = Transferred out Service

X = TDI Issuance Action Pending

Y = Merge (Resequence) Account

TDI YIELD SCORE

AIMS CODE— Range of values:

blank = No examination of a taxpayer's module is on this account;

1 = Examination data is present on one or more modules;

3 = Examination data is present on this large case-related temporary TIN for 1 or more tax modules;

5 = Examination data is present on one or more tax modules for this temporary TIN which is not a large case-related.

BFS-CD

EDYR

TC 130 INDICATOR—Transaction Code 130 Freeze Indicator—Service Center which currently controls the TC 130 freeze.

  Blank—No TC 130 present.

  NN—TC 130 present.

  AA—State Code

BANKRUPTCY/LITIGATION LOCATION CODE

ERO INDICATOR

ID-THEFT-IND

DISASTER VICTIM CD

XREF-TIN/ITIN

MILITARY COMBAT TYPE CD. VALUES:

 00—N/A

 01—DESERT STORM

 02—BOSNIA

TERMINATED INSTALLMENT AGREEMENT

527-POL-ORG-CD

8872 FILER TYPE CD

COBRA IND

PDC-ID-CD displayed as PDC-ID

LATEST F990 EO ORG CODE—Value of the Org Code from the latest posted Form 990-T

F944-BYPASS-IND when significant identifies that this taxpayer is eligible to file F944 but has chosen to remain a F941 filer.

FEDERAL CONTRACTOR INDICATOR

LLC CD (values blank , m or s)

AC-630-TXPD-DT

F944-CACHE-INDS:

YEAR Value blank, 1 or 9

(Current Year - 8) ----- A blank will display as a *

So if current year is 2015 then the year = 2007

(Current Year - 7) ----- A blank will display as a *

(Current Year - 6) ----- A blank will display as a *

(Current Year - 5) ----- A blank will display as a *

(Current Year - 4) ----- A blank will display as a *

(Current Year - 3) ----- A blank will display as a *

(Current Year - 2) ----- A blank will display as a *

(Current Year - 1) ----- A blank will display as a *

(Current Year) ----- A blank will display as a *

(Current year + 1) ----- A blank will display as a *

BMF REPEATER —TDI-F990-REPEATER-CD

0—not or no longer a repeater

1—F990 return filed and two immediately prior F990 modules are delinquent (Status 02)

2—F990PF return filed and two immediately prior F990PF modules are delinquent (Status 02)

FTD SUPPRESS INDICATOR

  1 = FTD's are suppressed

  blank = FTD's are not suppressed

ERAS DELETE CODE CATEGORY—

  E = Eligible for deletion by ESIGND or ESIGNT.

  N = Not eligible for deletion by ESIGND.

  T = Torn up. Will be deleted in daily processing .(ESIGNT)

  D = Marked for deletion. Will be deleted in weekend processing (ESIGND)

INPUT CYCLE—Cycle the entity was established with Command Code ESIGN.

ERAS NOTICE CODE—This indicates the type of notice sent to the taxpayer. If not present, CP575 or CP578, "EIN Assigned on SS-4" was sent.
See IRM 2.4.8, Command Codes ESIGN and BSIGN, for ERAS NOTICE INFORMATION CODES.

RETURN CODE/TAX PERIOD as described below.

RETURN CODE—Identifies the return or document which caused the EIN to be issued.
See IRM 2.4.8, Command Codes ESIGN and BSIGN, for RETURN I.D. CODES.

TAX PERIOD—This field indicates the tax period of the return which caused the EIN to be assigned.

Country Code

45R-YEAR1—This date indicates when the taxpayer first used the small employer health insurance credit.

45R-YEAR2—This date indicates the second year the taxpayer used the small employer health insurance credit.

PDC-AUTH-ID(CASE-ID-NUM) - The unique PDC authentication ID that will be included on PDC notices, and used by the taxpayer for authentication when calling the PDC agency.

WAGES PAID DATE—This date indicates when the taxpayer began paying wages and his liability for Form 941, Form 944, Form 940 or Form 943 began.

BUSINESS OPERATIONAL DATE—This date indicates when the taxpayer began business operation.
For BMF it indicates the beginning of liability for Form 1120, Form 1065, Form 1041, Form 720, Form CT-1, Form 2290, Form 11, Form 11C, and Form 730.

DATE WAGES LAST PAID-mmddyyyy.

DATE BUSINESS CLOSED-mmddyyyy

754-REVOCATION-IND

754-REVOCATION-YEAR

QUARTER-FTP-ESTATE-IND

PRIOR-SOLE-PROPRIETOR-SSN

CSP-IND - indicates entity has a CSP Agreement or other type of closing agreement in existence set by TC 971 AC 734 to the tax module via FRM77.

PRIOR-SOLE-PROPRIETOR-CYCLE

PRIOR-PRINCIPLE-OFF-SSN

PRIOR-PRINCIPLE-OFF-CYCLE

TEFRA PARTNERSHIP—Taxpayer elected to be covered under the Tefra partnership rules.

LEVY SOURCE INDICATOR—Value of "1" means that at least one levy source is available. Input command code LEVYS (see IRM 2.4.31)

INSTALLMENT AGREEMENT INDICATOR—Value of 1 means that there is an installment agreement. Input command code IADIS (see IRM 2.4.30)

AGGREGATED DEPOSIT AMOUNT.

FILING REQUIREMENTS— If filing requirements are set, they will appear in this format: Form number of the filing requirement (e.g.[slashb] [slashb]941–) followed by the filing requirement value. It is possible to have more than one line of filing requirements displayed.

CAF INDICATOR—If present value is C, indicating an authorized representative for at least one tax period. For further information input Command Code CFINQ.

If present ENMOD will display the following Literals,
PL = PRIOR NAME LINES;
PT = POSTED TRANSACTIONS;
PN = PENDING TRANSACTIONS;
CH = CONTROL HISTORY LINES
AH = ACTION HISTORY LINES;
NH = NOTICE HISTORY LINES.

MF CODE (B, P, N or O (ERAS only))

LAST MASTER FILE EXTRACT CYCLE ENTITY

FISCAL YEAR MONTH—MM or blank

PRIMARY TELEPHONE NUMBER

PRIMARY TELEPHONE NUMBER EXTENSION

INTERNATIONAL TELEPHONE NUMBER

SECONDARY TELEPHONE NUMBER

SECONDARY TELEPHONE NUMBER EXTENSION

TELEPHONE NUMBER (CELL WITH EXT)

PRIMARY NAME LINE

CONTINUATION OF PRIMARY NAME LINE (may or may not be present)

See Exhibit 2.3.15-9.

SORT NAME LINE (may not be present)

CARE OF NAME LINE (may not be present)

FOREIGN ADDRESS LINE (may or may not be present)

MAILING STREET ADDRESS or FOREIGN CITY ZIP LINE

MAILING CITY STATE ADDRESS or FOREIGN COUNTRY LINE

MAILING ZIP-CODE (nnnnnnnnn)

UNDELIVERABLE ADDRESS INDICATOR

1 — indicates that an address did not pass FINALIST validations

UNDELIVERED INDICATOR

1 — indicates that mail was returned to IRS as undeliverable

LOCATION STREET ADDRESS LINE (may or may not be present)

ESTABLISHMENT MONTH AND YEAR—Format is MMYYYY.

AICS-CD

 Blank = No AICS activity in account

 1 = AICS activity on entity portion of account

 2 = AICS activity one or more tax modules

PRIMARY LOCATION CODE. Format is District and Area Offices.

AUTO COLLECT CODE

 Blank = No tax module in account is present on ACS;

 1 = A tax module in account is in TDA status and on ACS;

 2 = A tax module in account is in TDI status and on ACS;

 3 = A tax module in account is in TDA status and is in TDI status and on ACS.

AIMS CODE

Blank = No examination of taxpayer's module is on this account;

 1 = Examination data is present on one or more modules;

 3 = Examination data is present on this large case-related temporary TIN for 1 or more tax modules;

 5 = Examination data is present on one or more tax modules for this temporary TIN which is not large case-related.

IRS EMPLOYEE CODE

COLLECTION LOCATION CODE

SMALL BUSINESS AREA OFFICE

EIC RECERTIFICATION INDICATOR

DISASTER VICTIM CD

TDA/TDI CASE ASSIGNMENT EMPLOYEE.

FIDO-CD—FILING DISTRICT OFFICE

MILITARY COMBAT TYPE CD. VALUES:

 00—N/A

 01—DESERT STORM

 02—BOSNIA

RESOURCES and WORKLOAD MANAGEMENT SYSTEM

Blank = No TDA or TDI account is in the queue

 1 = TDA account is in the queue

 2 = TDI account is in the queue

 3 = Both TDA and TDI account is in the queue

"Queue" means not yet assigned to be worked, as account has not met or exceeded a yield cutoff score for that district.

TDA YIELD SCORE

EARNED INCOME CREDIT RECERTIFICATION ELIGIBLE TAX PERIOD

INSTALLMENT AGREEMENT DEFAULT NUMBER

TDI CODE. Will show the presence or absence of a TDI on this account.

 0 = No TDI Activity

 1 = Open TDI

 2 = Closed TDI

 4 = First TDI Notice

 5 = Second TDI Notice

 6 = Third TDI Notice

 5 = Fourth TDI Notice

 8 = Closed TDI Notice

 9 = TIN Change—Suspense

 T = Transferred Out Service

 X = TDI Issuance Action Pending

 Y = Merge (Resequence) Account

TDI YIELD SCORE

FTD SUPPRESS INDICATOR

 1 = FTD's are suppressed

 blank = FTD's are not suppressed

ERAS DELETE CODE CATEGORY—

 E = Eligible for deletion by ESIGND or ESIGNT.

 N = Not eligible for deletion by ESIGND.

 T = Torn up. Will be deleted in daily processing. (ESIGNT)

 D = Marked for deletion. Will be deleted in weekend processing (ESIGND)

INPUT CYCLE—Cycle the entity was established with Command Code ESIGN.

ERAS NOTICE CODE—This indicates the type of notice sent to the taxpayer. If not present, CP575 or CP578, "EIN Assigned on SS—4" was sent.
See IRM 2.4. 8, Command Codes ESIGN and BSIGN, for ERAS NOTICE INFORMATION CODES

RETURN CODE/TAX PERIOD as described below

RETURN CODE—Identifies the return or document which caused the EIN to be issued.
See IRM 2.4.8, Command Codes ESIGN and BSIGN, for RETURN I.D. CODES.

TAX PERIOD—This field indicates the tax period of the return which caused the EIN to be assigned.

WAGES PAID DATE—This date indicates when the taxpayer began paying wages and his liability for Form 941, Form 942, Form 940 or Form 943 began.

BUSINESS OPERATIONAL DATE—This date indicates when the taxpayer began business operation.
For BMF it indicates the beginning of liability for Form 1120, Form 1065, Form 1041, Form 720, Form CT-1, Form 2290, Form 11, Form 11C, and Form 730.

If present ENMOD will display the following Literals:

 PL = PRIOR NAME LINES;

 PT = POSTED TRANSACTIONS;

 PN = PENDING TRANSACTIONS;

 CH = CONTROL HISTORY LINES;

 AH = ACTION HISTORY LINES;

 NH = NOTICE HISTORY LINES;

MF CODE (B, P, N or O (ERAS only))

LAST MASTER FILE EXTRACT CYCLE ENTITY.

PRIMARY TELEPHONE NUMBER

PRIMARY TELEPHONE NUMBER EXTENSION

INTERNATIONAL TELEPHONE NUMBER

SECONDARY TELEPHONE NUMBER

SECONDARY TELEPHONE NUMBER EXTENSION

TELEPHONE NUMBER (CELL WITH EXT)

PRIMARY NAME LINE

NAME LINE YEAR

YY = The tax year for which this name line applies.

CONTINUATION OF PRIMARY NAME LINE (may not be present)

See Exhibit 2.3.15-9.

SORT NAME LINE (may not be present)

CARE OF NAME LINE (may not be present)

FOREIGN ADDRESS LINE (may not be present)

MAILING STREET ADDRESS or FOREIGN CITY ZIP LINE

MAILING CITY STATE ADDRESS or FOREIGN COUNTRY LINE

MAILING ZIP-CODE (nnnnnnnnn)

LOCATION STREET ADDRESS LINE (may not be present)

ESTABLISHMENT MONTH AND YEAR - Format is MMYYYY

990PF-IND

AICS-CD
Valid Value 1 or 2

PRIMARY LOCATION CODE.

AUTO COLLECT CODE
Valid Value 1, 2, or 3

AIMS CODE

IRS EMPLOYEE CODE

COLLECTION LOCATION CODE

SMALL BUSINESS AREA OFFICE

EIC RECERTIFICATION INDICATOR

EIC TAX PERIOD

DISASTER VICTIM CODE

TDA/TDI CASE ASSIGNMENT EMPLOYEE

MILITARY COMBAT TYPE CD
00-N/A
01-DESERT STORM
02-BOSNIA

EARNED INCOME CREDIT RECERTIFICATION ELIGIBLE TAX PERIOD

INSTALLMENT AGREEMENT DEFAULT NUMBER

COMMAND CODE-ENMOD

TIN AND FILE SOURCE—Valid File Sources are blank, P or N.

BOD-CD (BUSINESS OPERATIONAL DIVISION)

BOD-CLIENT-CD.

NAME CONTROL

FISCAL YEAR MONTH—Indicates Fiscal Year Month Ending for BMF 1120, 1065, 1041 or EO filers.

MASTER FILE INDICATOR—

 "B" = BMF,

 "O" = EOMF,

 "P" = EPMF,

 "N" = NMF.

LAST MASTER FILE EXTRACT CYCLE ENTITY.

PRIMARY NAME LINE

NAME LINE YEAR/TAX PERIOD—YYYYMM

CONTINUATION OF PRIMARY NAME LINE (may not be present)

SORT NAME LINE (may not be present)

CARE OF NAME LINE ( may not be present)

FOREIGN ADDRESS LINE— (may not be present)

MAILING STREET ADDRESS or FOREIGN CITY ZIP LINE

MAILING CITY STATE ADDRESS or FOREIGN COUNTRY LINE

MAILING ZIP-CODE (nnnnnnnnn)

LOCATION STREET ADDRESS LINE (may not be present)

LOCATION/CITY/STATE/ZIP-CODE LINE (may not be present)

ERAS LITERAL-NEW ENTITY-NOT ON MF.

FIDO-CD—Filing District Office Code

PRIMARY LOCATION CODE—Format of District Office, Area Office

EMPLOYMENT CODE

FTD SUPPRESS INDICATOR

 1=FTD's are suppressed

 blank=FTD's are not suppressed

ERAS DELETE CODE CATEGORY—

 E=Eligible for deletion by ESIGND or ESIGNT.

 N=Not eligible for deletion by ESIGND.

 T=Torn up. Will be deleted in daily processing. (ESIGNT)

 D=Marked for deletion. Will be deleted in weekend processing (ESINGD)

INPUT CYCLE—Cycle the entity was established with Command Code ESIGN.

ERAS NOTICE CODE—This indicates the type of notice sent to the taxpayer. If not present, CP575 or CP578, "EIN Assigned on SS-4" was sent.
See IRM 2.4.8, Command Codes ESIGN and BSIGN, for ERAS NOTICE INFORMATION CODES.

RETURN CODE/TAX PERIOD as described below
RETURN CODE—Identifies the return or document which caused the EIN to be issued.
See IRM 2.4.8, Command Codes ESIGN and BSIGN, for RETURN I.D. CODES.

TAX PERIOD—This field indicates the tax period of the return which caused the EIN to be assigned.

WAGES PAID DATE—This date indicates when the taxpayer began paying wages and his liability for Form 941, Form 942, Form 940 or Form 943 began.

BUSINESS OPERATIONAL DATE—This date indicates when the taxpayer began business operation.
For BMF it indicates the beginning of liability for Form 1120, Form 1065, Form 1041, Form 720, Form CT-1, Form 2290, Form 11, Form 11C, and Form 730.

EXEMPT ORGANIZATION STATUS CODE

EXEMPT ORGANIZATION YEAR AND MONTH

RULING YEAR AND MONTH

CLASSIFICATION CODES

AFFILIATION CODES

INCOME CODE

FOUNDATION CODE

GROUP EXEMPTION NUMBER

ORGANIZATION TYPE

ASSET CODE

SUBSECTION CODE

EO FILE FOLDER NUMBER

PRIOR EXEMPT ORGANIZATION STATUS CODE

ADVANCE RULING EXPIRATION DATE

EO HOSPITAL CODE
00 = default non-hospital.
01 = 501(c)(3) hospital subject to 501(r) regulations.
02 = Foundation code
12 non-hospital.

ORGANIZATION-DATE --- The date of the 501 (c) (4) organization was formally organized.

TRANSACTION CYCLE—YYYYWW

DAY OF WEEK IND (DD =01-08)

TDA/TDI CASE ASSIGNMENT NUMBER—In some instances, this field will be present on the account. If so, then both the literal and last ASSIGNMENT NUMBER are displayed. If not, neither the literal nor the NUMBER will appear…29

COMMAND CODE-ENMOD

TIN AND FILE SOURCE—Valid characters for File Source are * invalid or blank—valid.

POTENTIALLY DANGEROUS TAXPAYER INDICATOR (*PDT* or blanks)

NAME CONTROL or CHECK DIGITS

LAST MASTER FILE EXTRACT CYCLE ENTITY.

REVERSE VALIDITY INDICATOR—blank or *. If asterisk is present, indicates the account is also present under the opposite validity

TRANSACTION CODE

TRANSACTION REVERSAL INDICATOR-R—reversed

blank—not reversed

TRANSACTION DATE—MMDDYYYY Format (dashes when IMF account)

TRANSACTION CYCLE—Cycle the transaction posted to the Master File

DOCUMENT LOCATOR NUMBER

MFT (related to 58X transaction)

TAX PERIOD (related to 58X transaction)

ESTATE SSN (related to 58X transaction)

SERVICE CENTER CODE—Indicates which Service Center input TC130.

ADDRESS CHANGE INDICATOR

Blank—no address change present for this transaction code. Used to indicate an address change accompanying TC's other than 014.

UPDATED LOCATION CODE—Displayed with transaction codes 000, 012, 013, 014, 015, 016, 018, 030, 150 (long entity).

CROSS REFERENCE TIN

PRIOR NAME CONTROL

TRANSACTION CODE—Valid codes are 001, 002, 003, 005, 006, 011 and 026.

POSTED CYCLE

FIRST YEAR NAME LINE CHANGE

SECOND YEAR NAME LINE CHANGE

RECAPTURE YEAR—will not be set after 1982.

FORM 2119 INDICATOR—

0—Form 2119 not required

1—Form 2119 subsequently picked-up

2—Form 2119 required

FORM 2119 YEAR DUE Valid Range 1975–1999.

ADDRESS SOURCE CD.

UPDATED LOCATION CODE—Displayed with transaction codes 000, 012, 013, 014, 015, 016, 018, 150 (long entity).

CROSS REFERENCE TIN

DEFINER CODES

PARAGRAPH CD—Displayed with TC 07X if significant

EFFECTIVE DATE—Displayed with TC 05X or TC 07X or TC 09X, if significant. In MMDDYYYY format.

EFFECTIVE YEAR—Displayed with TC 023 or 024.

TYPE OF ELECTION CODE- displayed with TC 076 if significant. Values are:

0 — not significant

1 — initial classification

2 — change of classification

FORM OF ENTITY CODE — displayed with TC 076 if significant. Values are:

0 — not significant

1 — domestic entity taxable as a corporation

2 — domestic entity classified as a partnership

3 — domestic entity disregarded as a separate entity as a single owner EIN or SSN.

4 — foreign entity taxable as a corporation

5 — foreign entity not effectively connected with US income.

6 — foreign entity classified as a partnership filing form 1065, no effective connected US income.

FISCAL YEAR MONTH—Displayed with TC 05X or TC 09X. In MM format.

FOREIGN COUNTRY CODE—Displayed with TC 06X, if significant.

SFSC INDICATOR—Displayed with TC 06X, if significant.

45R-YEAR1 - Displayed if significant.

45R-YEAR2 - Displayed if significant.

ESTABLISMENT-YR-MONTH - Format YYYYMM

CROSS REFERENCE TIN

CROSS REFERENCE TIN

"FROM" PLAN NUMBER

"TO" PLAN NUMBER

SERVICE CENTER CODE—Indicates which service center input TC 130

CROSS REFERENCE TIN

CLOSING CODE

BMF NAME CONTROL

AGENCY CODES

AGENCY REFUND AMOUNT

AGENCY CODE

SUB-AGENCY CODE

YEAR OF ORIGINAL OFFSET—displayed with posted TC 131

NO MERGE REASON CODE—displayed with posted TC 006

AGENT ID NUMBER—displayed with posted TC 91X.

CLOSING CODE—defines the specific combat area as well as the entry and departure date. Values are 52, 53, 54, 55.

TC 971 CODE

BOD-CD—BUSINESS OPERATION DIVISION (IRS DIVISION THAT HAS PRIMARY RESPONSIBILITY FOR A TAXPAYER ACCOUNT

BOD CLIENT CODE—IN CONJUNCTION WITH BOD-CD (IDENTIFIES THE ACCOUNT AS A MEMBER OF A PARTICULAR CLIENT SEGMENT OR SUBGROUP

FEMA-NUM—FEDERAL EMERGENCY MANAGEMENT AGENCY NUMBER ASSIGNED FOR A FEDERALLY DESIGNATED DISASTER.

SECONDARY DATE—END DATE OF THE FEMA DECLARED DISASTER

COMMAND CODE-ENMOD

TIN AND FILE SOURCE—Valid characters for File Source are * invalid or blank—valid.

BOD-CD (BUSINESS OPERATIONAL DIVISION)

BOD-CLIENT-CD.

NAME CONTROL

REVERSE VALIDITY INDICATOR—blank or *. If asterisk is present, indicate the account is also present under the opposite validity.

POTENTIALLY DANGEROUS TAXPAYER INDICATOR—"*PDT*", "KITA ", OR BLANKS.

TRANSACTION STATUS CODE

Any deleted pending transaction (not I, J, or L)

Accelerated S.C. Subsequent Payment

Rejected transaction.

Pending transaction awaiting Quality Review.

Pending transaction.

Resequence transaction.

Unpostable. (nnn is unpostable code)

Corrected unpostable.

Nullified unpostable. Valid SSN

IDRS transaction only. Will not post to the Master File.

Deleted unpostable. EIN.

Deleted entity transaction.

Quality Review reject.

Transactions deleted by Deleted Unpostable (re-controlled).

An unpostable transaction which will not be re-input. (nnn is the unpostable code)

Aged Reject Transaction. A transaction which is no longer on the Reject Master, but which is retained on the TIF for research.

Transaction deleted via optional weekend age routines.

TRANSACTION CODE

Name Control Indicator

Name Control Matches

Name Control Does Not Match

TRANSACTION DATE—MMDDYYYY Format

TRANSACTION CYCLE—Cycle the transaction posted to the Master File

DOCUMENT LOCATOR NUMBER

MFT (related to 902 transaction or rejected transaction)

PLAN NUMBER (TC 902, EPMF only)

TAX PERIOD (related to TC 902 or rejected transaction)

OR

SERVICE CENTER CODE or STATE ABBREVIATION (related to 130 transaction)

OR

LOCATION on the Master File (generated from TC 904 only)

Account/Module is not on the Master File.

Account was moved to the Retention Register.

Account was moved to Level 3 (BMF) or Level 4 (IMF) of the Master File.

(on the next line, after DLN)

CROSS REFERENCE TIN (Edited)

CROSS REFERENCE NAME CONTROL

(on the next line after the DLN but only for rejected transactions)

REJECT SEQUENCE CODE

Resolved transaction no longer on the ERS Suspense Files

Transaction is open on the ERS Suspense Files

Transaction is still on the GMF Reject or ERS Inventory Files

REJECT SEQUENCE NUMBER

REJECT TRANSACTION AMOUNT, format NNN,NNN,NNN,NNS.

CLOSING CODE

971 CODE

BUSINESS OPERATIONS DIVISION CODE

BUSINESS OPERATION DIVISION CLIENT CODE

FEDERAL EMERGENCY MANAGEMENT AGENCY NUMBER

SECONDARY DT

JURISDICTION CODE

GROUP CODE

ERROR RESOLUTION STATUS CODE—

2XX = Additional information is required on a Suspense Record. These records are in Unworkable Suspense Inventory.

3XX = The Suspense Period has expired on a Suspense Record. These record has been activated to the Workable Suspense file automatically, without the input of Command Code ACTVT.

4XX = All information to resolve the record is available or some information has been received and additional action is to be taken. These records either came directly to the Workable file or were activated with ACTVT.

The " XX" value is the last action code. These are listed in Document 6209, Chapter 7.

For more detailed information about the Error Resolution System, see command code ERINV.

AGENTS ID NUMBER—display with TC 91X.

PLAN NUMBER.

PLAN YEAR.

PLAN FILING REQUIREMENT CODE.

PLAN NAME ONE.

PLAN NAME TWO.

EFFECTIVE DATE OF PLAN.

NEW PLAN NUMBER.

ADMIN. INPUT INDICATOR.

TRANSACTION STATUS CODE. For values, see the Entity Short Pending Transaction See Exhibit 2.3.15-18.

TRANSACTION CODE.

NAME CONTROL INDICATOR.

M = Name Control Does Not Match

TRANSACTION DATE—MMDDYYYY Format

REFERENCE MFT—

DOCUMENT LOCATOR NUMBER. Format is nnnnn-nnn-nnnnn-n.

ENTITY NAME and/or ADDRESS CHANGE DATA (varies according to TRANSACTION CODE):

45R-YEAR1

45R-YEAR2

NAME LINE YEAR. Format is YYYY,

TYPE OF ELECTION CODE - VALUES 1 AND 2, IF SIGNIFICANT

FORM OF ENTITY CODE VALID VALUES 1 THROUGH 6 IF SIGNIFICANT

NEW NAME CONTROL.

CP NOTICE SUPPRESSION INDICATOR

PRIMARY NAME LINE

CONTINUATION OF PRIMARY NAME LINE (may not be present)

SORT NAME LINE (not possible with IMF and IRAF)

CARE OF NAME LINE (may not be present)

FOREIGN ADDRESS LINE (may not be present)

MAILING STREET ADDRESS or FOREIGN COUNTRY LINE

MAILING CITY STATE ADDRESS or FOREIGN COUNTRY LINE

MAILING ZIP-CODE (nnnnnnnnn)

FOREIGN COUNTRY CODE

LOCATION STREET ADDRESS LINE (not possible with IMF and IRAF)