2.4.20. Command Codes RFUND and REFAP

CANNOT PROCESS RFUND. MUST USE IAT TOOL

User attempted to execute CC RFUNDR directly. The IAT Refund Suite must be used to execute CC RFUNDR. Or, user attempted to execute CC RFUND directly without the prerequisite CC RFUNDR.

COMMAND CODE DEFINER INVALID

Command code definer is not "R" (located in sixth position of the command code).

EMP. NO. INVALID-CASE CONTROLLED

The tax module being addressed contains a control base in status "S", "A" or "M" for an employee other than the terminal operator.

REQUEST DENIED/IMPROPER INITIALIZATION

CC RFUNDR was not preceded by a CC TXMOD, for which a tax module was found and displayed.

REQUEST DENIED MEMO ACCT./MOD PRESENT

The tax module being addressed is a memo module and input is prohibited. CC ACTON can be used to establish a dummy module and remove the memo data.

MFT INVALID FOR RFUND

MFT 59 or 76 invalid for CC RFUND.

TAX PERIOD INVALID FOR RFUND

Input has been attempted for an MFT 01 with tax period 000000
Tax periods 200001 through 200006 used with a non-NMF account
Tax periods greater than 199011 with MFT "15".

FILE SOURCE INVALID FOR RFUND

Input has been attempted for an EPMF (EIN with File Source "P") tax module. CC RFUND cannot be input to EPMF.

INVALID SERVICE CENTER EMPLOYEE NUMBER

An input has been attempted by an employee who is not a service center employee or who is not an employee of the service center where the CC RFUNDR input has been made.

TAX PRD MUST BE 197912 OR LATER W/MFT 06

The tax period must be "197912" or later with an MFT of "06 ".

IMF

Single

0, 3, 7

1, 2, 4, 5, 6 or > 7 and characters

IMF with MFT 29

3 only

0, 1, 2 or > 3 and characters

IMF with MFT 55

0, 3, 7

Zero (0) only

1, 2, 4, 5, 6 or > 7 and characters

IMF with MFT 55

X

4

0, 1, 2, 3, 5, 6 or > 6 and characters

IMF

Married

0, 3, 7, 8, 9

1, 2, 4, 5, 6 or > 9 and characters

IMF

Married

X

1, 2, 3, 5, 6, 8, 9

0, 4, 7 or > 9 and characters

IMF

Married

X

X

3, 5, 6, 8, 9

1, 2, 4, or 9 and characters

IMF

Married

X

4

X

1, 2, 3, 5, 6 or > 6, and characters

BMF without MFT's of: 02, 03 with a Tax Period of YYYY08, 07, 10, 13, 34, 43, 44, 46 with a Doc Code of 88 and a Plan Num of 000, 46 with a Plan Num of 200-299 or 400-499 or 800-899, 52, 60, 63, 64, 77, 78 or 79

3

X

1, 2, 4, 5, 6 or > 6 and characters

BMF with MFT's of: 02, 07, 10, 13, 34, 44, 52, 60, 63, 64, 77 or 78

0, 3, 7, 8, or 9

1, 2, 4, 5, 6 or > 9 and characters

BMF with MFT's of: 03 with a Tax Period of YYYY08, 43, 46 with a Doc Code of 88 and a Plan Num of 000, 46 with a Plan Num of 200-299 or 400-499 or 800-899, 79

0

> 0 and characters

IRAF

3

X

0, 1, 2, 4, 5, 6 or > 6 and characters

NMF

3

X

0, 1, 2, 4, 5, 6 or > 6 and characters

REQUEST COMPLETED

Displayed on line 24.

UNABLE TO CREATE/UPDATE CONTROL BASE

An error was encountered while trying to create a control history record for the account. The quality review transaction record and the pending transaction records were created.

WARNING: POSSIBLE DUPLICATE FOUND

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

POSSIBLE DUPLICATE RFUND, ENTER Y OR N TO CONTINUE

Displayed on line 16. Reply to query is required, indicating whether to process or cancel the RFUND transaction. Enter a ‘Y’ or ‘N’, to either process or cancel the possible duplicate transaction. The ‘Y’ response will cause the transaction to pend and be listed on an end-of-day report as a possible duplicate.

POSSIBLE DUPLICATE RFUND/REQUEST COMPLTD

Refund transaction is pend to TIF and flagged as a possible duplicate refund.

REQUEST CANCELED

Possible duplicate refund transaction canceled, transaction is not pend to TIF.

BYPASS INDICATOR ZERO GENERATED BY CC RFUND

CC RFUND generates a value of zero for the bypass indicator. Other values entered will be overlaid with the zero.

BYPASS INDICATOR 3 GENERATED BY CC RFUND

CC RFUND generates a value of three for the bypass indicator. Other values entered will be overlaid with the three.

BYPASS INDICATOR 4 GENERATED BY CC RFUND

CC RFUND generates a value of four for the bypass indicator. Other values entered will be overlaid with the four.

UNABLE TO PEND TRANSACTION

Addition of the "AP" would cause the Taxpayer Information File (TIF) record to exceed the maximum size. The TIF has not been updated. Try again on Monday.

DATA IN NON-INPUT FIELD-PLEASE CORRECT

Data has been entered in field not requiring input.

ID INFO CHANGED-RESTART-TIN, MFT

Tax Period or Name Control on RFUND entry does not match that of the preceding TXMOD, begin again with TXMOD.

PLEASE CORRECT INVALID DATA ON SCREEN

Input data has not passed validity checks. See IRM 2.4.20.4(5) for invalid data descriptions.

REMARKS FIELD IS INVALID OR INCOMPLETE

Either of two error conditions:
• a comma, ], = or < is present.
Eliminate the illegal character(s) and re-enter, or
• field contains less than three valid characters. Explain reason or source of refund issuance and re-enter.

REQUEST DENIED/IMPROPER INITIALIZATION

CC RFUND not preceded by CC RFUNDR, restart.

ENTER Y OR N

Displayed on line 15. Field contains a space or invalid character. Enter "Y" (yes) or "N" (no) to process or cancel the possible duplicate refund transaction.

INVALID BYPASS INDICATOR, ENTER 0, 3, OR 7

The bypass indicator (BPI) field does not contain a 0,3 or 7. See IRM 2.4.20.4(2) for inputting valid BPI codes.

-C FREEZE PRESENT, ENTER 3, 5, 6, 8 OR 9 FOR BPI

The bypass indicator (BPI) field does not contain a 3,5,6,8 or 9. See IRM 2.4.20.4(2) for inputting valid BPI codes.

INVALID BYPASS INDICATOR, ENTER 1, 2, 3, 5, 6, 8 OR 9

The bypass indicator (BPI) field does not contain a 1,2,3,5,6,8 or 9. See IRM 2.4.20.4(2) for inputting valid BPI codes.

ULC NOT FOUND ON TIF ENTITY RECORD, PLEASE ENTER ULC (UC FIELD)

ULC not found on the TIF entity.

ULC INPUT WAS NOT A VALID ULC, PLEASE ENTER ULC (UC FIELD)

ULC input was not a valid ULC.

ULC INPUT IS NOT VALID FOR YOUR SERVICE CENTER. PLEASE ENTER ULC (UC FIELD)

ULC input is not valid for your Service Center.
Andover and Fresno no longer use ULC 94, and now are to use ULC 36.

TIF ULC IS 66/98, BUT SERV CNTR NOT 17/18/29. ENTER CAMPUS CODE 36/74/94.

User attempted to input a ULC of 66 or 98 outside of Cincinnati (BMF/IMF), Ogden (BMF/IMF) or Austin (IMF). This is not valid. They must input their submission processing campus ULC code.

TIF ULC IS 66/98, SERV CNTR IS 18, MFT IS BMF. THIS COMBINATION IS INVALID.

User attempted to input a ULC of 66 or 98 from the Austin campus on a BMF account. This is not valid. They must input their submission processing campus ULC code.

INVALID BYPASS INDICATOR, ENTER 4 FOR BPI CODE

The bypass indicator (BPI) field does not contain a four. See IRM 2.4.20.4(2) for inputting valid BPI codes.

PLAN NUM FOR BMF MFT 46/85/86 IS INVALID

Plan report numbers for BMF MFT 46 must be 000 or; greater than 199 and less than 300 or; greater than 399 and less than 500 or; greater than 799 and less than 900. BMF MFT 85 and 86 must be 000 or greater than 099 and less than 500.

OPERATOR/RFUND INITIATOR MATCH

Same terminal operator cannot input both RFUND and REFAP.

REQUEST DENIED/IMPROPER INITIALIZATION

CC REFAP not preceded by CC REFAPR, restart.

PLEASE CORRECT INVALID DATA ON SCREEN

Input data has not passed validity checks. Specific items of data will be indicated as described in See IRM 2.4.20.6(5) below.

DATA IN NON-INPUT FIELD-PLEASE CORRECT

Data has been entered in other than those fields reserved for input data.

ID INFO CHANGED-RESTART

TIN, MFT or Tax Period on CC REFAP entry does not match that of the preceding CC TXMOD—begin again with CC TXMOD.

INVALID SERVICE CENTER EMPLOYEE NUMBER

The employee who input the CC REFAP is not an employee of the service center where the input has been made.

1

1

1–5

Command Code: RFUND

2

1

7–18

TIN and File Source—generated from preceding CC TXMOD

3

1

20–21

MFT—generated from preceding CC TXMOD

4

1

23–28

Tax Period—generated from preceding CC TXMOD

5

1

30–33

Name Control—generated from preceding CC TXMOD

6

1

35–37

REPORT-PLAN-NUMBER—generated from preceding CC TXMOD

7

2

1–13

TC840 Amount: Total refunded amount is entered in this field. This field must be:
• greater than ".00"
• input as dollars and cents, beginning in position 1
• Valid characters are numerics, period (.) and comma(,)
• The amount in this field must be equal to the sum of the TC 770 amount field (line 3) and the Overpayment Amount field (line 4)

8

2

31–40

ACTIVITY-CD: Each Service Center has its own value for ACTIVITY-CD and these will vary from center to center.
• The respective Service Center bulletins and Regional Commissioner memorandums should be consulted in regards to explanations of their ACTIVITY-CD
If MFT is "15", the TC 770 must be .00

9

3

1–13

TC 770 Amount: The amount of interest included in the refund must be entered here.
• Input as dollars and cents beginning in position 1
• An entry must be present of <>".00" or greater
• If MFT-CD is 15, amount must be ".00"
• Valid characters are numeric, period (.) and comma (,)

10

4

1–13

Overpayment Amount: The amount of refund, exclusive of interest, must be entered here.
• Input as dollars and cents beginning in position 1
• An entry of ".00" or greater must be present

11

4

14–15

LN — Line Number: The literal "LN" must be overlaid with one or two numerics of 1–6, 11–68, 71–75 or 77–86 (76 is invalid for IDRS) beginning in the first position; (for example: 14, 2N).
• If line numbers 71 through 79, TC 770 amount must be ".00"
• If line number 75, Block Series Indicator must be "4" or "6"
• See Exhibit 2.4.20-12 for a description of the type of refund each line number represent. This element will be used in producing the Net Tax Refund Report. See Exhibit 2.4.20-13 for a list of the line numbers valid for each MFT

12

4

17

I—Interest Indicator: The literal must be overlaid with:
• "N" for normal interest,
• "R" for restricted interest or
• "0" (zero) for no interest
• If "0", TC 770 amount must be <>".00 "

13

4

19-20

UC — Universal Location Code:
• the literal "UC" must be overlaid with a valid Universal Location Code
• the Universal Location code must be valid for the service center of input and will be derived from the taxpayer's address
• if out-of-service-center address, enter submission processing campus ULC code. The codes are Austin - 74 (for any BMF modules) and Kansas city - 36 (used by Andover, Atlanta, Fresno, and Kansas City).

14

4

22–24

SEQ — Case Sequence Number:
• the literal "SEQ" must be overlaid with numerics of 1–999 beginning in the first position (for example: 2EQ, 31Q, 401)
• each terminal will begin with "1 EQ" each day and number each case sequentially thereafter
• this case sequence number will also be recorded on the assembled source document(s) for each case file
• this number allows the service center return files function to associate the source documents with the matching IDRS generated transaction record

15

4

26

A — Control Base Status Indicator:
• if the literal "A" is left on the screen or overlaid with a "M" or "B", the control base will be generated with the control base input on the screen.
• if the literal "A" is overlaid with a "C" or blanked out, the control base will be generated in "Closed" status.

16

4

28

B — Block Series Indicator: The literal "B" may be overlaid with "3 ", "4", "5", "6" or "9".
• If "3", the refund is to be issued as the result of a Form 4466, Corporation Application for Quick Refund of Overpayment of Estimated Tax. MFT must be "02" or "33" (BMF only) and the Line Number must be "61–66".
• If "4", refund is to be issued for Taxicab Gas Tax Credits resulting from Energy Legislation. MFT must be BMF "44", Line Number must be " 75", and Tax Period must be "197904" or later.
• If "6" refund is to be issued pending receipt of reclamation credit from Financial Management Service on forged check claim.

17

4

30

B — Bod Code Indicator: The literal " B " must be overlaid with 1, LB&I
• 2, SBSE
• 3, TAS
• 4, TEGE
• 5, W&I-AM
• 6, W&I-COMPLIANCE
• 7, W&I-SP
• 8, RICS
• 9, Appeals
• 0, ICE

18

4

32–41

RRRRRAAAAA — Requestor Employee Number:
The requestor is the SEID of the requesting and approving person of the refund via form 5792.
Positions 1-5 contain requestor SEID.
Positions 6-10 contain approving SEID.
Required field and greater than zero, positions 1-5 must not contain RRRRR, positions 6-10 must not contain AAAAA.

19–24

NAME AND ADDRESS: Data may be input by the terminal operator or data may have been displayed on the screen from name and address data on IDRS. If data has been displayed and is not correct, the terminal operator may overlay the displayed data with the correct data.

19

5

1–35

N1 First Name Line:
• an entry must be present in this field
• data in this field will be printed in the first name line on the refund check
• data will be entered beginning in position 1 and may extend to position 35, overlaying "+"s
• valid characters are A–Z, 0–9, -, & and blank. First position must be alpha or numeric, or hyphen ( for IMF only)
• if a hyphen is present in the first position, it must be followed by a blank
• any characters following two or more sequential blanks are invalid

20

6

1–35

N2 Second Name Line: Data in this field will be printed in the second name line on the refund check.
• Entry must begin in position 1 and may extend to position 35, overlaying "+"s.
• First position must be A–Z, 0–9, % or blank.
• Subsequent characters may be A–Z, 0–9, -, &, % or blank. Any characters following two or more sequential blanks are invalid.
• If the Second Name Line is present, the First Name Line must be entered.

21

7

1–35

N3—Third Name Line: Data in this field will be printed in the third name line on the refund check.
• Entry must begin in position 1 and may extend to position 35, overlaying "+"s.
• The first position must be A–Z, 0–9, % or blank.
• Subsequent characters may be A–Z, 0–9,-, &, % or blank. Any characters following two or more sequential blanks are invalid.
• If the Third Name Line is present, First Name Line and Second Name Line must contain entries.

22

8

1–35

N4 Fourth Name Line: Data in this field will be printed in the fourth name line on the refund check.
•Entry must begin in position 1 and may extend to position 35, overlaying " +"s.
•The first position must be A–Z, 0–9, % or blank.
• Subsequent characters may be A–Z, 0–9 -, &, % or blank. Any characters following two or more sequential blanks are invalid.
• If the Fourth Name Line is present, First Name Line, Second Name Line and Third Name Line must contain entries.

23

9

1–35

ADD—Street Address: Data in this field will be printed as the street address on the refund check.
• Data will be entered beginning in position 1 and may extend to position 35, overlaying the "="s.
• Valid entries are A–Z, 0–9,-, / and blank.
• See Exhibit 2.4.20-6 for an example of a foreign address entry.

24

10

1–35

CY/ST/ZIP—City, State and Zip Code:

• Data will be entered beginning in position 1 and may extend to position 31, overlaying the "="s.

• City data will be followed by a comma (,) then a valid state abbreviation followed by a blank space, and then the zip code (CITY, ST ZIP). The validity of the city, state and zip code is discussed separately below.

• If it is a foreign address it will contain a foreign city and/or foreign country. See Exhibit 2.4.20-6 for an example of a foreign address entry.

CITY:

• An entry must be present in this field. At least three valid characters must be present. Valid entries are A–Z, 0–9, and blanks. A comma must follow the city field.

• If a foreign address is being entered, both the foreign city and/or country are placed in the city field with a space placed between the city and country. This is followed by a comma and a period (,.) in place of the state code (major city codes are not valid).

STATE:

• A valid state entry must follow the city and a comma. A valid state abbreviation must be present. The state field must be followed by a blank.

• In case of a foreign address, a period and a blank (.b) must be entered.

ZIP CODE:

• Data will be entered following the state and a blank. Entry must be five numeric characters from 00601 to 99999. The last two positions cannot be zeros.

• If a period and a blank have been entered in the state field, indicating foreign address, the zip code must not be entered.

25

11–12

1–40

Remarks: A brief explanation should be given here of what is causing the refund to be issued.
• An entry must be present
• Valid characters A–Z, 0–9 and all special characters except <, >, [, ] and =

26

13

22

Duplicate Indicator. The operator's response, from the query, to process or cancel the possible duplicate refund is in this field. See Exhibit 2.4.20-2. The valid responses are:
• a space, "Y"—yes or "N"—no
• "Y", process the possible duplicate RFUND transaction, which will pend
• "N", cancel the possible duplicate RFUND transaction, it will not pend

27

14

19

Bypass Indicator (BPI): The BPI indicator is used to identify, for Financial Management Service (FMS), the offset potential of a refund. The default value for this field is zero (TIN's eligible for refund offset, no restrictions). See Exhibit 2.4.20-2. The zero can be overlaid with the following BPI codes:
• 1, bypass primary SSN debt (used only on IMF and when injured spouse is secondary filer)
• 2, bypass secondary SSN debt (used only on IMF and when injured spouse is primary filer)
• 3, bypass refund completely (valid on all accounts)
• 4, bypass all debts except Child Support and Combat Zone
• 5, bypass all primary SSN debt and secondary SSN debt for all debts except Child Support and Combat Zone (used when injured spouse is primary filer and Combat Zone)
• 6, bypass all secondary SSN debt and primary SSN debt for all debts except Child Support and Combat Zone (used when injured spouse is primary filer and Combat Zone). Check freeze code, displayed on CC TXMOD screen, before entering CC RFUND
• 7, bypass for Bankruptcy cases only

1

1

1–5

Command Code: REFAP

2

1

7–18

TIN and File Source — generated from preceding CC TXMOD

3

1

20–21

MFT — generated from preceding CC TXMOD

4

1

23–28

Tax Period — generated from preceding CC TXMOD

5

2

1–6

SEQN — Pending Transaction Sequence Number "SEQN" must be overlaid with the six digit pending sequence number of the pending transaction on the CC TXMOD display. Do not enter "Input Sequence Number" which the employee inputs with CC RFUND and records on the related case material.

6

2

8–17

RFUND INPUT EMP #: The pluses must be overlaid with the 10 digit employee number of the employee who input the CC RFUND being approved. Cannot be the employee number of the person inputting the CC REFAP.

7

3

1–13

TC 840 — TC 840 Amount: The dollar signs must be overlaid with the TC 840. This must be the same TC 840 amount entered with CC RFUND. The amount will begin in position 1 and entered as dollars and cents. Example: 125.15 or 1,234.58. Valid characters are numeric, period and comma.

8

4

1–35

N1 — First Name Line: First name line data must be entered in the field in exactly the same manner as it was entered with CC RFUND. Data will be entered beginning in position 1 and may extend to position 35, overlaying "+" s. Valid entries are A–Z, 0–9,-; & and blank.

9

5

1–10

ADDRESS—Street Address Key: The first 10 characters of the street address, as input with CC RFUND must be entered in the field.
• Data will be entered beginning in position 1 and may extend to position 10, overlaying the "=" s.
• Valid entries are A–Z, 0–9, -, / and blank.
• If the taxpayer does not have a street address, no entry will be made in this field.
• If foreign address, be careful to enter data input in the street address field of CC RFUND.

10

6

1–5

CITY — City Key: The first five characters of the City field, as input with CC RFUND, must be entered in this field. Data will be entered beginning in position 1 and may extend to position 5, overlaying the "="s. Valid entries are A–Z 0–9, and blank. At least three characters must be entered (Major City Codes are not valid).

NOTE: If it is a foreign address, the city field on the CC RFUND screen may have contained either the city only or the city and country. Enter the first five characters of whatever was in the city field of the CC RFUND screen, regardless of whether it was a city or country name. See Exhibit 2.4.20-11 for an example of a foreign address entry.

11

7

1–5

ZIP CODE — ZIP Code: The Zip Code, as input with CC RFUND, must be entered in this field. The "="s will be overlaid with 5 numerics. If a foreign address has been entered with CCFUND, no Zip Code entry is necessary.

12

8

1

PRIOR-DAY-IND: Valid characters are spaces "Y" or "N". If set to "Y", REFAP will use the prior day's data for matching the RFUND input.

0

Reserved

1

2

20, 22, 30

Individual Income Prior Years

Refund of overpayments from the original settlement of prior years tax returns (Form 1040, Form 1040A, and Form 1040EZ) — A prior year refund is one occurring after the beginning of the 10th month, after the tax period ending date. (Includes a math error correction).

2

2

20, 22, 30

Individual Income Current Year

Refund of overpayment from the original settlement of current year tax returns (Form 1040, Form 1040A, and Form 1040EZ) — A current year refund is one occurring within and including the 9th month after the tax period ending date. (Includes a math error correction).

3

2

20, 22, 30

Individual Income Audit Adjustments

Refund of tax return resulting from audit adjustment with a 47 document code (other than T/C 305 or 309). Form 1040, Form 1040A, and Form 1040EZ.

4

2

20, 22, 30

Individual Income D.P. Adjustments

Refund of tax return resulting from data processing adjustment with a 54 document code (other than T/C 295 or 299). Form 1040, Form 1040A and Form 1040EZ.
Exception: Do not use this line number for Injured Spouse program. Use line number 1 or 2 as appropriate.

5

2

20, 22, 30

Individual Income Tentative Carry Back

Refund of tax return resulting from a DP Adjustment of a carryback or tentative carryback claim — T/C 295 or 299 with transaction date later than T/C 305 or 309.
Form 1040, Form 1040A and Form 1040EZ.

6

2

05, 20, 22, 30, 31, 55, 69


35, 65
82

Individual Income — Other

Refund from Form 1040, Form 1040A or Form 1040EZ resulting from causes other than lines 1,2,3,4, 5 or 7. (Will include math errors and freezes).

5000A Penalty.
965 (H)

7

2

20, 22, 30

Individual Income

Refund of tax return resulting from an Audit Adjustment of a carryback or tentative carryback T/C 305 or 309 with a transaction date later than T/C 295 or 299. Form 1040, Form 1040A and Form 1040EZ.

8

Reserved

9

Reserved

10

Reserved

11

1

01, 14, 17

941/944 Prior Year

Original Settlement - Refund of employment tax from prior years.

12

1

01, 14, 17

941/944 Current Year

Original Settlement - Refund of employment tax overpayment for current year returns.

13

1

01, 14, 17

941/944 DP Adjustment

Refund of employment tax return resulting from Data Processing Adjustments with a Doc code 54.

14

1

01, 14, 17

941/944 Audit Adjustment

Refund of employment tax return resulting from Audit Adjustments with a Doc code 47.

15

1

01, 08, 14, 17

941/944 Other

Refund of employment tax return resulting from causes other than Lines 11–14 and from 100% penalties and Form 8804.

16

1

04, 18

942 Prior Year

Original Settlement - Refund of employment tax overpayment on prior years Form 942.

17

1

04, 18

942 Current Year

Original Settlement - Refund of employment tax overpayment on current year Form 942.

18

1

04, 18

942 DP Adjustments

Refund of Employment tax overpayment resulting from Data Processing adjustments with a Doc code 54.

19

1

04, 18

942 Audit Adjustments

Refund of employment tax return resulting from Audit Adjustments with a Doc code 47.

20

1

04, 18

942 Other

Refund of employment tax return resulting from causes other than Lines 16–19.

21

1

11, 19

943 Prior Year

Original Settlement - Refund of employment tax overpayment on prior years Form 943.

22

1

11, 19

943 Current year

Original Settlement - Refund of employment tax overpayment on current year Form 943.

23

1

11, 19

943 DP Adjustments

Refund of employment tax return resulting from Data Processing adjustments with a Doc code 54.

24

1

11, 19

943 Audit Adjustments

Refund of employment tax return resulting from Audit adjustments with a Doc code 47.

25

1

11, 19

943 Other

Refund of employment tax return resulting from causes other than Line 21–24.

26

1

12

1042 Prior Year

Original Settlement - Refund of overpayment from prior years Forms 1042.

27

1

12

1042 Current Year

Original Settlement - Refund of overpayment from current year Form 1042.

28

1

12

1042 DP Adjustment

Refund of Form 1042 overpayment resulting from Data Processing adjustments with a Doc code 54.

29

1

12

1042 Audit Adjustments

Refund of Form 1042 overpayment resulting from Audit adjustments with a Doc code 47.

30

1

12

1042 Other

Refund of Form 1042 overpayment resulting from causes other than Lines 26–29.

31

2

05, 21

1041 Prior Year

Original Settlement - Refund of overpayment resulting from Prior Years Forms 1041.

32

2

05, 21

1041 Current Year

Original Settlement - Refund of overpayment resulting from Current Year Form 1041.

33

2

05, 21

1041 DP Adjustment

Refund of Form 1041 overpayment resulting from Data Processing adjustments with a Doc code 54.

34

2

05, 21

1041 Audit Adjustment

Refund of Form 1041 overpayment resulting from Audit Adjustments with a Doc code 47.

35

2

05, 21, 69

1041 Other

Refund of Form 1041 overpayment resulting from causes other than Lines 31–34. Refund of Form 8697.

36

2

06, 35

1065 Prior Year

Original Settlement - Refund of overpayment resulting from prior years Form 1065.

37

2

06, 35

1065 Current Year

Original Settlement - Refund of overpayment resulting from current year Form 1065.

38

2

06, 35

1065 DP Adjustment

Refund of Form 1065 overpayment resulting from Data Processing adjustments with a Doc code 54.

39

2

06, 35

1065 Audit Adjustment

Refund of Form 1065 overpayment resulting from Audit adjustments with a Doc code 47.

40

2

06, 15, 35

1065 Other

Refund of Form 1065 overpayment resulting from causes other than lines 36–39.

41

5

52, 53

706 Prior Years

Original Settlement - Refund of Estate Tax overpayment from prior years.

42

5

52, 53

706 Current Year

Original Settlement - Refund of overpayment of current year Estate Tax.

43

5

52, 53

706 DP Adjustment

Refund of Estate Tax overpayment resulting from Data Processing adjustments with a Doc code 54.

44

5

52, 53

706 Audit Adjustment

Refund of Estate Tax overpayment resulting from Audit adjustments with a Doc code 47.

45

5

52, 53

706 Other

Refund of Estate Tax overpayment resulting from causes other than Lines 41–44.

77

706 GS (T)

IDRS, BMF, NMF EIN accounts.

78

706 GS (D)

IDRS, BMF, NMF EIN/SSN accounts.

46

5

51, 54

709 Prior Years

Original Settlement - Refund of prior year gift tax overpayment from prior years.

47

5

51, 54

709 Current Year

Original Settlement - Refund of current year overpayment of gift tax return.

48

5

51, 54

709 DP Adjustments

Refund of gift tax overpayment resulting from Data Processing adjustments with a Doc code 54.

49

5

51, 54

709 Audit Adjustments

Refund of gift overpayment resulting from Audit adjustments with a Doc code 47.

50

5

51, 54

709 Other

Refund of gift tax overpayment resulting from causes other then Lines 46–49.

51

7

09, 71, 72

CT 1 Prior Years

Original Settlement - Refund of prior years Railroad Retirement Tax overpayment.

52

7

09, 71, 72

CT 1 Current Year

Original Settlement - Refund of current year Railroad Retirement Tax overpayment.

53

7

09, 71, 72

CT 1 DP Adjustments

Refund of Railroad Retirement Tax overpayment resulting from Data Processing adjustments with a Doc code 54.

54

7

09, 71, 72

CT 1 Audit Adjustments

Refund of Railroad Retirement Tax resulting from Audit adjustments with a Doc code 47.

55

7

09, 71, 72

CT 1 Other

Refund of Railroad Retirement Tax resulting from causes other than Lines 51–54.

56

8

10, 80

940 Prior Years

Original Settlement - Refund of overpayment of Federal Unemployment Tax (FUTA) from prior years.

57

8

10, 80

940 Current Year

Original Settlement - Refund of overpayment of current year FUTA tax.

58

8

10, 80

940 DP Adjustment

Refund of FUTA tax resulting from Data Processing adjustments with a Doc code 54.

59

8

10, 80

940 Audit Adjustment

Refund of FUTA tax resulting from Audit Adjustments with a Doc code 47.

60

8

10, 80

940 Other

Refund of FUTA tax resulting from causes other than Lines 56–59.

61

3

02, 23, 31, 32, 33, 34, 38

Corporation — Prior Years

Form 1120 — Original Settlement — Refund of prior years tax return without remittance, where refund exceeds remittance, where refund is equal to or less than amount of remittance received with return.

62

3

02, 23, 31, 32, 33, 34, 38

Corporation—Current Year

Form 1120—Original Settlement—Refund of current year tax return with remittance, where refund exceeds remittance, where refund is equal to or less than amount of remittance received with return.

63

3

02, 23, 31, 32, 33, 34, 38

Corporation Income — DP Adjustment

Refund of tax return resulting from a data processing adjustment with a 54 Doc Code (other than TC 295 or TC 299). Form 1120.

64

3

02, 23, 31, 32, 33, 34, 38

Corporation Income Audit — Adjustment

Refund of tax return resulting from an audit adjustment with a 47 Doc Code (other than TC 305 or TC 309).

65

3

02, 13, 23, 31, 32, 33, 34, 38, 46




83
85





86

Corporation — Other




Information Return for Tax-Exempt Private Activity Bond Issues

Form 1120 refund resulting from causes other than lines 61, 62, 63, 64, 66, 67 and 68. Refund of Form 8697. NOTE: For (MFT 46), only BMF is reported on Line 65. Report (MFT 46) NMF on Line 99.

965 (H)
F8038-B - Information Return for Build America Bonds and Recovery Zone Economic Development Bonds. Doc Code 85, Report Number 100-499.

F8038-TC - Information Return for Tax Credit Bonds as the result of the New Hire bill. Doc Code 86, Report Number 100-499.

66

3

02, 23, 31, 32, 33, 34, 38

Corporation Income — Tentative Carry backs

Refund of tax return resulting from a data processing adjustment of a carryback or tentative carryback claim, TC 295 or 299 with a transaction date later than TC 305 or 309. Form 1120.

67

3

07

Corporation Income — Mortgage Investment

Form 1066 — Refund of tax return Form 1066 — Refund of tax return resulting from Form 1066, U.S. Real Estate Mortgage Investment conduit Income Tax Return.

68

3

02, 23, 31, 32, 33, 34, 38

Corporation Income — Tentative Carry backs

Form 1120-Refund of tax return resulting from an audit adjustment of a carryback or tentative carryback claim TC 305 or 309 with a transaction date later than TC 295 or 299.

69

Reserved

70

4

43

Excise Tax

Penalty 4980H

71

4

03, 45

Excise — HTF Gas used on Farm

Gasoline used on farm, F-843 with F-4136.

72

4

03, 45

Excise— HTF Gas used for certain Exempt Purpose

Gas - certain Exempt Purposes, F–843 with F–4136.

73

4

03, 45

Excise — HTF Gasoline—Non Highway

Gasoline—non-highway F-843 with F–4136.

74

4

03, 45

Excise — HTF Commercial Fishing

Gas/Diesel/SMF on F–843 Claims with F–4136 Public Law 95–618 (1-1-79).

75

4

44

Excise — HTF Gas Taxicabs

Fuel—Public 95–599 (1-1-79) F–843 claims with F–4136–T, Qualified Taxicabs.

76

4

03, 45

Excise— HTF Buses

Fuel—Public Law 95–618 (1–1–79) F–843 claims with 4136.

77

4

03, 45

Excise AATF Gas — Mfgrs tax

Airport and Airway gasoline (manufacturers tax). F–843 claims with F–4136.

78

4

03, 45

Excise AATF Gas — Retails tax

Airport and Airway gasoline (retailers tax). F–843 claims with F–4136.

79

4

03, 45

Excise AATF Other Aviation Fuel

Refund Aviation Fuel on F–843 Claims with 4136 for Aviation Fuels. Aerial Applicators (Crop Duster) Public Law 95–458 (4-1-79).

80

4

03, 48, 58

Excise AATF Aircraft Use Tax

Aircraft use tax (Form 4638) .

81

4

40, 41

Alcohol Excise

IRS numbers other than 3X.

82

4

40

65, 90

Fuel Excise

Tobacco Excise

Claim for Refund of Excise Taxes, Form 8849

Refunds of Tobacco Excise Taxes

83

4

03, 45

Excise Retailer

Retailers' excise tax if the largest liability refunded is Group I (abstract numbers 9 through 13) in comparison with Group III (all other abstract numbers not designated).

84

4

03, 45

Excise Manufacturers

Excise tax refund if the largest liability is Group II (abstract numbers 32–49).

85

4

14, 47, 49, 61, 62, 68, 95


49

Assessment of Misc. Penalties


Exempt Organizations

Excise tax refund of miscellaneous penalties. Refund of Form 990–AR, Form 8612, Form 8613, Form 8728.

Political Organization Report of Contributions and Expenditures - Form 8872.

86

4

29, 74, 75





76

IRA, Benefit Plans

Excise tax refund of IRA's. Refund of Form 5300, Form 5301, Form 5303, Form 5307, Form 5310, Form 5329, Form 5330, Form 5500, Form 5500C.

Form 8955-SSA - Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits, Penalty and Notice Process

87

3, 4, 6

67

Exempt Organizations

Excise tax refund of exempt organizations. Refund of Forms 990, 990C, 990–EZ, 990T.

88

4, 6

36, 37, 57, 89

US. Fiduciary Inc. for Estates & Trusts

Excise tax refund of estates and trusts. Refund of Form 1041, Form 1041A, Form 5227, Form 6069, Form 8612.

89

4, 6

44

Return of Private Foundation

Excise tax refund of private foundations. Refund of Form 990–PF.

90

1

16

945 Prior Years

Original Settlement - Refund of employment tax overpayment on Prior Years Form 945.

91

1

16

945 Current Year

Original Settlement - Refund of employment tax overpayment on Current Year Form 945.

92

1

16

945 DP Adjustment

Refund of employment tax overpayment resulting from Data Processing adjustments with a Doc code 54.

93

1

16

945 Audit Adjustment

Refund of employment tax overpayment resulting from Audit adjustments with a Doc code 47.

94

1

16

945 Other

Refund of employment tax overpayment resulting from causes other than Lines 90–93.

95

4, 6

50, 66

Excise Tax Return for Charities

Excise tax refund for charities. Refund of Form 4720.

96

4

6

63, 64

94, 96, 97

Tax on Wagering

Refund for special tax return and application registration wages. Refund of Form 11, Form 11C, Form 730.

97

6

81

Foreign Business

Refund for foreign business, trust or estate. Refund of Form 926.

98

6

56, 57

Black Lung

Excise tax refund for black lung benefits and trusts. Refund for Form 990–BL, Form 5227, Form 6069.

99

4


6

03, 27, 45, 60

46, 60, 70, 93

Excise Other

Excise tax refund if the largest liability refunded is Group III (all other abstract numbers). Refund of Form 720, Form 2290, Form 5734, Form 5811, Form 8725.

NOTE: For (MFT 46), only NMF is reported on Line 99. Report (MFT 46) BMF on Line 65.

4

79

ACA 2014

Provision 9010 for tax periods equal to 201409 and later. Month must be 09.

IMF (IRAF)

29

86

IMF

30

1–7

IMF

31

6

IMF

35

6

IMF

55

6

IMF

65

6

IMF

82

6

BMF

01

11–15

BMF

02

61–66, 65, 68

BMF

03

71–74, 76–80, 83–84, 99

BMF

04

16–20

BMF

05

6, 31–35

BMF

06

36–40

BMF

07

67

BMF

08

15

BMF

09

51–55

BMF

10

56–60

BMF

11

21–25

BMF

12

26–30

BMF

13

65

BMF

14

11-15

BMF

15

40

BMF

16

90–94

BMF

17

11–15

BMF

33

61–66, 68

BMF

34

61–66, 68

BMF

36

88

BMF

37

88

BMF

40

82

BMF

43

70

BMF

44

75, 89

BMF

46

65

BMF

49

85

BMF

50

95

BMF

51

46–50

BMF

52

41–45

BMF

58

80

BMF

60

99

BMF

61

85

BMF

62

85

BMF

63

96

BMF

64

96

BMF

67

87

BMF

74

86

BMF

75

86

BMF

76

86

BMF

77

45

BMF

78

45

BMF

79

99

BMF

83

65

BMF

85

65

BMF

86

65

NMF

07

67

NMF

08

15

NMF

12

26–30

NMF

14

85

NMF

17

11–15

NMF

18

16–20

NMF

19

21–25

NMF

20

1–7

NMF

21

31–35

NMF

22

1–7

NMF

23

61–66, 68

NMF

27

99

NMF

29

86

NMF

31

61–66, 68

NMF

32

61–66, 68

NMF

33

61–66, 68

NMF

34

61–66, 68

NMF

35

36–40

NMF

36

88

NMF

37

88

NMF

38

61–66, 68

NMF

40

81

NMF

41

81

NMF

44

89

NMF

45

71–74, 76–79, 83–84, 99

NMF

46

99

NMF

47

85

NMF

48

80

NMF

49

85

NMF

50

95

NMF

53

41–45

NMF

54

46–50

NMF

56

98

NMF

57

88, 98

NMF

58

80

NMF

65

82

NMF

66

95

NMF

67

87

NMF

68

85

NMF

69

6, 35

NMF

70

99

NMF

71

51–55

NMF

72

51–55

NMF

74

86

NMF

76

86

NMF

77

45

NMF

78

45

NMF

80

56–60

NMF

81

97

NMF

89

88

NMF

90

82

NMF

93

99

NMF

94

96

NMF

95

85

NMF

96

96

NMF

97

96