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8A-1 Section 8A - Master File Codes - Transaction, MF and IDRS Collection Status, Freeze and IDRS Status 48, Restrictive and Filing Requirement 1 Nature of Changes Description Page No. Transaction Codes 8A - 1 MF and IDRS Collection Status Codes 8A-37 Master File Freeze Codes and IDRS status 48 8A-41 Restrictive Conditions 8A-48 Filing Requirement Codes (FR Codes) 8A-48 2 Transaction Codes Transaction Codes (TC) consist of three digits. They are used to identify a transaction being processed and to maintain a history of actions posted to a taxpayer’s account on the Master File. Every transaction processed by ADP must contain a Transaction Code to maintain Accounting Controls of debits and credits, to cause the computer at ECC to post the transaction on the Master File, to permit compilation of reports, and to identify the transaction when a transcript is extracted from the Master File. Transaction codes that are unique to IDRS are also included. The definitions of several transaction codes are necessarily changed since there will be no resequencing, offsetting, or computer generated interest. In addition, all refunds will be scheduled manually with the refunds posted to the IMF using TC 840. Refer to Handbook 2.24.1 for obsolete transaction codes. Refer to Section 13.06 for pending transaction and merged related codes. Reversal Codes An “R” following the transaction code indicates the transaction has been reversed. The Reversal Code indicates the transaction has been reversed. Its valid values are "0", indicating no reversal and "1" indicating a reversal. An 'R' following the transaction code display indicates the transaction has been reversed. IMF Payment or penalty transaction codes ending with a transaction code of “3” which are NOT LISTED in this section are actually reversed transactions which originally ended with a transaction code of "0". For programming purposes, the “0” in the third position of the transaction code has been converted to “3” to indicate the original payment or penalty transactions (or portion of it) which has been reversed. However, for account analysis purposes, those IMF payment/penalty transaction codes ending with a “3” which are NOT LISTED in this section should be treated as transactions which have been reversed (reversal code = "1")." Trans Code DR/CR File Title Valid Doc. Code Remarks 000 I/B/E Establish an Account BMF: 04, 63, 80, 81 IMF: 63 EPMF: 04, 63 Adds a new taxpayer entity to the applicable Master File. IMF— Establishes Scrambled SSN Indicator. TC 000 with DLN block/serial overlay of 99999 is computer generated from joint return with CCC’F to create an account for the spouse. E Establish a Plan 64 Establish a Plan Data module. 001 B/E Resequence an Account due to a TIN Change Generated Transaction Resequences an account to a different TIN or accomplishes a merge of accounts. Generated when TC 011, 040, or 041 posts. Carries old TIN as reference. 001 E Resequence due to Plan Number 64 Resequences a plan data module due to a plan number change. Carries old plan number as reference. Any line marked with # is for official use only
8A-2 Trans Code DR/CR File Title Valid Doc. Code Remarks change 001 I/A Resequence an Account Generated Transaction Resequences an account because of an SSN change or a change in SSN validity. 001 B/E TIN Change Failed to Resequence Generated Transaction Account did not meet merge criteria. Restores entity and tax modules to the MF that were processed as TC 001 under old TIN. 002 E Resequence EPMF Merge- Fail 64 Resequences contents of a TC 001 or 005 transaction when there is a merge-fail between two plans of an EPMF entity. 003 B Duplicate Tax Modules are not Re- sequenced Generated Transaction Resequences a discovered “duplicate” Tax Module (identical MFT and Tax Period) of a TC 001 back to the old EIN. Account Balance is adjusted. Changes all MFR Codes to 8. A CP 209 is issued in the cycle the TC 003 posts. 003 B BMF Partial Merge IDRS transaction. See Section 14.7. Appears at the old EIN. 004 B BMF Partial Merge IDRS transaction. See Section 14.7. Appears at the new EIN. 005 I/B Resequenced Account for Merge Generated Transaction Account being resequenced for an attempted merge with another account. Posts as a TC 005/006 combination if merge is successful and as TC 006 if unsuccessful. 005 E Resequenced Plan for Merge 64 Assigned to the To Plan Data Module and each of its return modules being resequenced during the merging of two plans for one EPMF entity. 006 I/B E Account Resequenced to Master File Location Generated Transaction Indicates consolidation of accounts has been made (See TC 002 for BMF/ IMF and EPMF: TC 005 for IMF). A TC 006 without a cross-reference TIN indicates an unsuccessful merge. A TC 006 (preceded by a TC 005) with a cross-reference TIN indicates a successful merge from the cross-reference TIN. 006 E Merge Plan Resequenced 64 Indicated successful merge of two plans of an EPMF entity. Carries old plan number as a reference. 007 I/B Carrier Transaction Generated Transaction A carrier transaction for transactions from a dissolving account as a result of a successful merge. The TC 007 does not post to Master File. It causes generation of TC 446. 008 I/B IMF/BMF Complete Merge IDRS transaction. See Section 14.7. Appears at the new TIN. BMF: Generated transaction 011 I/B E Change EIN or SSN. 63 Changes TIN of an Account on the Master File or consolidates two TINs. BMF: Prevents posting of TC other than 002, 003, 006 and 026. 011 E Change Plan Number 64 Changes the number of an EPMF entity. 012 I/B E Reopen Entity Account IMF: 63 BMF: 63, 80 EPMF: 63 Updates FR Codes. Reopens an Account on the Master File; may include other Entity changes shown in TC 013, 014, 015 and 016 (TC 016 not EPMF). BMF/IMF; If City, State present and no street address, drops MF street address. Zeros zip code for foreign addresses. 012 E Reopen Plan 64 Reopens a plan of an EPMF entity. Changes FRC 8 to blank. 013 I/B E Name Change BMF: 63, 80 Others: 63 Changes a name of an Account on the MF. May include other Entity changes shown in TC 012, 014, 015, and 016, (TC 016 not EPMF). IMF/IRAF Replaces or establishes name line for tax year indicated by new name line. Deletes second name line if none is input. BMF Replaces all name lines. IMF: TC 013 with DLN block/serial overlay of 99999 is computer-generated from TC 150 with CCC’9’ which causes establishment of new Any line marked with # is for official use only
8A-3 Trans Code DR/CR File Title Valid Doc. Code Remarks name line for primary taxpayer only. TC 013 with a Reference MFT Code of 55 present will only update the Civil Penalty name line. Normal name line processing will be by-passed. 013 E Plan Name Change 64 Replaces the plan name for a plan of an EPMF entity. 014 I/B E Address Change BMF: 63, 80 Others: 63 Changes the address of an account on the MF. May include other Entity changes shown in TC 012, 013, 015, 016 (TC 016 not EPMF). Replaces Street Address, City, State and zip code. If street address blank, literal “local” is generated for street address. Updates “cycle of last address change” in the entity. Zeros zip code for foreign addresses. BMF: Generated when BMF address is changed, based on data input from IMF on TC 996. EPMF Changes mailing address. 015 I/B E Location and/or Zip Code 50, 63 Changes the District or Area Office Location Code and/or Zip Code of an Account on the MF. If TDA is being transferred from one District or Area Office to another, use Doc. Code 50; otherwise, use Doc. Code 63. Other Entity changes described in TC 012, 013, 014 and 016 (TC 016 not EPMF) may be included with Doc. Code 63. An address change (TC 014) may be included with Doc. Code 50. EPMF: Out of SC changes are valid. 016 I/B E Miscellaneous Change Entity Codes BMF: 63, 80, 81 Others: 63, 64 Changes the following codes: Filing Requirement Codes, Railroad Board number, FYM, PMF indicator, Backup Withholding Indicator, F8123 indicator, Employment Code, Magnetic Tape Code (also updated by TC 960 and 961), Date of Death, Sole Proprietor/Spouse SSN, PDT indicator (blocking series 700-749 turns indicator on; B.S. 750-799 turns indicator off). TC 016 with special DLN xx96388888888X is generated to validate sole proprietor SSN in the entity. Updates no other entry data. May include other entity changes shown in TC 012, 013, 014, and 015. Doc Code 80/81 updates the EO Entity Section. FRC only. IMF: TC 016 also generated by CC IRCHG when validating an IRS name control. 017 I Spouse SSN 63 Adds or changes the Spouse’s SSN in the First Name Line of the taxpayer’s Account. 017 E Change File Folder Number 64 Replaces the File Folder Number. 018 I/B Release Undelivered Refund Check Freeze 64 Updates address: releases all 740 freezes in the account. IMF-Unpostable 174 if no 740 freeze is present. 019 I/B/E Zip Code/Area Office Change 50, 63 Generated whenever Zip Codes or Primary Location Code changed. Will post as a TC 015. Does not update the “cycle of last address change.” When Location Codes or zip code change; otherwise, will be dropped. Generated to IRAF from IMF. 020 I/B E Closes Account Deactivates Account 63 Removes an account from Master File or inactivates the account so future tax modules can not be created. Any entity TC other than TC 012 will go unpostable 349. Changes all filing requirement codes to “8” if tax modules are present in the Account. 020 E Delete a Plan 64 Delete a plan when it does not have a return module or an unreversed TC 121, 123 or 125 in the Plan Data Module; otherwise, the plan MFR is changed to an “8” 022 B Delete EO Submodule 63 Delete EO Section that was erroneously added to an entity module. 023 B Reverse the 77 Reverses the TC-024 election. Any line marked with # is for official use only
8A-4 Trans Code DR/CR File Title Valid Doc. Code Remarks Election to Lobby 024 B Election to Lobby 77 The election by an organization to lobby for legislation from Form 5768. 025 No RSQ-SSN Generated Transaction Failure to merge two Master File accounts. Does not post to the Master File. 026 I/B E Delete Changed TIN or Old Plan Data Generated Transaction Deletes the Entity data that remained on the MF under the old EIN or SSN. IMF: Creates a “memo” level locator record with the “TO” SSN. 026 I/B IMF/BMF Complete Merge IDRS transaction. See Section 14.7. Appears at the old TIN. 026 E Delete Old Plan Data 64 Deletes plan data under Old Plan Number after resequencing of a plan. 030 I/B Update Location Codes Out-of- Campus 50, 63 Updates Location Codes when a change in Campus Code is involved. If TDA is being transferred, use Doc. Code 50; otherwise, use Doc. Code 63. Entity changes described in TC 013, 014, 015 or 016 may be included with Doc. Code 63. Change of address (TC 014) may be included with Doc. Code 50. 040 I/B Directs Change to Valid SSN 63 Changes SSN or name of an Account which is on the Valid Segment of the IMF or the valid portion of the BMF. May include changes to Filing Status Code, and spouse SSN: Generated from the IMF transaction. 041 I/B Directs Change to Invalid SSN 63 Changes SSN or name of an Account which is on the Invalid Segment of the IMFor the invalid portion of the BMF. May include changes to FSC or spouse SSN. 052 B Reversal of 053, 054, 055 63 Reverse all previously posted TC053, 054 or 055 transactions. 053 B/E Plan Year Ending Month Change 63, 77, 64 Form 1128 processed to accept change of accounting period. 054 B Retained FYM 63 Rev. Proc. 87-32. 055 B Change or Adopt New FYM 63 Form 8716 - Election to have a tax year other than a required tax year. Rev. Proc 87-32. 057 B Reversal of 054, 055 Generated Transaction Reverses TC 054/055 when a CU UPC 307 F1120/1120S/1065 return is posted with CC “Y” and FYM 12 or TC 620 posted. 058 B Rejection of Form 8716 63 Rejection of Election of Tax Year other than a required Tax Year. Form 8716 was denied. 059 B Rejection of Form 1128 63 Rejection of Application for change in Accounting Period. Form 1128 was denied. 060 B Elect Foreign Sales Corporation (FSC) 63 FSC or Small FSC election, Form 8279. 061 B Revoke Reverses TC 060, 063, 064 or 065 63 Revocation of FSC or small FSC election 062 B Erroneous 63 Reversal of TC 060, 063, 064, 065 063 B FSC Election received 63 Election as a FSC or small FSC has been received. 064 B FSC election denied 63 Denial of election to be treated as a FSC or small FSC 065 B FSC Revocation Received 63 Notification of revocation received for FSC or small FSC 066 B Terminate FSC Received 63 Election to be treated as a FSC or small FSC has been terminated 070 B Church 63 Records the filing of Form 8274, Certification by Any line marked with # is for official use only
8A-5 Trans Code DR/CR File Title Valid Doc. Code Remarks Exemption From Social Security Taxes Churches and Qualified Church-controlled Organizations Electing Exemption From Employer Social Security Taxes (FICA). Establishes an effective date, update Employment Code to “C,” From 941 Filing Requirement to “04” and the Form 940 File Requirement Code to “0”. 071 B Revocation of Church Exemption From Social Security Taxes 63 IRS terminates or revokes the filing of Form 8274 (TC 070). Establishes a revocation/termination effective date and updates the 941 File Requirement to “01.” The Employment Code may also be changed to “W” or be deleted if necessary. If Employment Code deleted, Form 940 Filing Requirement is updated to “0”. 072 B Deletion of TC 070 Input in Error 63 Records the correction of an erroneously posted TC 070. The Employment Code is deleted and the 941 FR is updated to “01.” 073 B Correction of Erroneous Revocation/ Ter mination 63 Used when 8274 election has been erroneously terminated by IRS with input of TC 071. Reverses all previously posted TC 071 transactions. The election must be re-established with input of another TC 070. 076 PSC inputs to indicate acceptance of Form 8832, Entity Classification Election. 077 B Reversal of TC 076 53 Reverses the acceptance of an Entity Classification Election input in error. 078 B Rejection of Form 8832, Entity Classification Election 53 Rejection/Denial of an Entity Classification Election. 079 B Revocation of Form 8832, Entity Classification Election 53 Indicates the revocation of an Entity Classification Election beginning with the date specified in the transaction. 080 I Validates Spouse’s SSN 63 Transaction validates spouse’s SSN. Does not post to the Master File. 082 B Acceptance of Form 8869 53 Indicates the deemed liquidation of the subsidiary into the parent beginning with the date specified in the transaction. Following the deemed liquidation the QSub is not treated as a separate corporation; all of the subsidiary’s assets, liabilities, and items of income, deduction, and credit are treated as those of the parent. 083 B Reversal of TC 082 53 Reverses the acceptance of a Qualified Subchapter S subsidiary (QSub) Election input in error. 084 B Termination of Form 8869 53 Indicates the termination of a Qualified Subchapter S Subsidiary (QSub) Election beginning with the date specified in the transaction. 085 B Reversal of TC 084 53 Reverses the Termination of a Qualified Subchapter S Subsidiary (QSub) Election input in error. 086 B Effective date of revocation 53 Revocation of a Qualified Subchapter S Subsidiary Election (QSub). 087 B Reversal of TC 086 53 Reverses the Revocation of a Qualified Subchapter S Subsidiary (QSub) Election input in error. 090 B Small Business Election 53 Indicates that beginning with the date specified in the transaction, the corporation will be taxed as a small business corporation. Changes 1120 FR to 2. Blocking Series 950-999 generate a TC 474 for MFT 02 period ending and month preceding the effective date. 091 B Terminate Small Business 53 Indicates the termination or revocation of being taxed as a small business and updates the Form 1120 FR to “01”. Blocking Series 950-999 does not update filing Any line marked with # is for official use only
8A-6 Trans Code DR/CR File Title Valid Doc. Code Remarks requirement or FYM yet, but delays update for 26 weeks. 092 B Reverses 090, 093, 095, 097 53 Records the correction of an erroneously posted TC 090, 093, 095 or 097. Reverts Filing Requirements to “01”. 093 B Application for Small Business Election 53 Application for Sub-Chapter S election Form 2553 094 B Application for Small Business Denied 53 Sub-Chapter S election denied 095 B Application for Small Business Pending 53 Form 2553 requesting termination received. No determination made. 096 B Small Business Election Terminated 53 Sub-Chapter S election terminated. Updates 1120 FR to “01”. Blocking Series 950-999 does not update filing requirement or FYM yet, but delays update for 26 weeks. 097 B Application for Small Business Pending National Office Approval 53 Form 2553 has been sent to National Office for determination. 098 B Establish or Change in a Fiduciary Relationship 63 Indicates that Form 56, Notice Concerning Fiduciary Relationship, or correspondence was received establishing or indicating a change in fiduciary relationship when a 1 is entered in the FORM-56-CHG IND. 099 B Termination of Fiduciary Relationship 63 Indicates that Form 56, Notice Concerning Fiduciary Relationship, or correspondence was received, terminating a fiduciary relationship. 100 B Acceptance of Qualified Subchapter S Trust (QSST) 53 Indicates acceptance of an election to be treated as a Qualified Subchapter S Trust (QSST) beginning with the date specified in the transaction. 101 B Revocation of Qualified Subchapter S Trust (QSST) 53 Indicates revocation of an election to be treated as a Qualified Subchapter S Trust (QSST) beginning with the date specified in the transaction. 102 B Acceptance of Electing Small Business Trust (ESBT) 53 Indicates acceptance of an election to be treated as an Electing Small Business Trust (ESBT) beginning with the date specified in the transaction. 103 B Revocation of Electing Small Business Trust (ESBT) 53 Indicates revocation of an election to be treated as an Electing Small Business Trust (ESBT) beginning with the date specified in the transaction. 110 B — Generated Transaction Designates Windfall Profits Tax return to the GMF unpostable system. 120 I/B Account Disclosure Code 77 or Generated Indicates information extracted for external use. Is input with Doc. Code 77 or is generated for mass extracts from Master File. Posts to a separate disclosure file when TC 990, 991, 992, or 993 is processed with Doc. Code 56 or an agency code. IMF ONLY: Generated. 121 E Employee Plan Characteristics 01, 03, 06, 07, 09, 53 60, 61, 62, 72, 73, 78 Posts Employee Plan Characteristics from Forms 3672, 3672A, 4461, 4461-A, 4578, 5300, 5301, 5303, 5306, 5306SEP, 5307 and 5309. 122 E Reversal of Employee Plan Characteristics 77 Reverses TC 121. 123 E Update of Employee Plan Characteristics 01, 03, 06, 07, 09, 53, 60, 61, 62, 72, 73, 78 Updates Employee Plan Characteristics. Any line marked with # is for official use only
8A-7 Trans Code DR/CR File Title Valid Doc. Code Remarks 125 E Termination 10,11 Form 5310 Posts a complete termination of an Employee Plan (Doc Code = 10). Form 5310-A posts a merger, consolidation or transfer of an Employee Plan (Doc Code = 11) 126 E Reversal of Termination 77 Reverses TC 125. 127 E Administrator Data Change 64 Changes the Name, Address or EIN of the Plan Administrator. 128 E Administrator Data Change 64 Replaces the Plan Name and Administrator Data 129 I HHS Request 57 Parent Locator Service Address Request transaction (blocking series 422). Child Support Enforcement Agency information request (blocking series 419). 130 I/B Entire Account Frozen from Refunding 77 Entire account is frozen from refunding, overpayment is applied to NMF. Credits of $25.00 or more. Overpayments in excess of $24.99 will cause a CP44 to be generated. IMF: Freeze only if more than $24.99. TC 131 or TC 824 will reverse all previously posted TC 130s See note below (TC 824 may or may not have a money amount). Credits under $25.00 before interest will be refunded, but TC 130 Freeze will not be released. TC 130 with closing code 03, 12, or 24–32 should correspond to a BMF lia bility written off with TC 530 and will have similar TC 130 closing code. 131 I/B Reversal of TC 130 Refund Freeze 77 Releases the TC 130 Account refund freeze if input as the same type as the original TC 130, permits refunding of overpayment if other freeze conditions are not present. DMF: agency refund of a prior offset of refund reversal correcting a prior agency refund. 132 I Reversed TC 130 Generated Transaction A TC 130 which was reversed. 136 B Suppress FTD Alert 77 Suppress issuance of Federal Tax Deposit FTD) Alert. 137 B Reverse Suppress 77 Reverses TC 136. 140 I IRP Delinquency Inquiry Generated Transaction Establishes Entity and/or Tax Module and Status Code 02 (Delinquency Inquiry) within the affected tax module. 141 I/B/E Delinquency Inquiry Generated Transaction Generated by MCC Return Delinquency Check (BMF, EPMF) to record Compliance issuance and by IDRS to record issuance of Delinquent Return Notice (IMF, BMF, EPMF). Establishes MCC tax module and/or posts to EPMF module, does not post to BMF module, posts to IMF module only if it establishes the module. MCC generated TC 141 posts one cycle after Compliance issuance; IDRS generated TC 141 posts two cycles after Notice issuance. Transaction date is 23C date for Compliance or Notice issuance cycle and is posted as the 02 status date. Status cycle is generated from current MCC posting cycle except that IDRS generated IMF TC 141 status cycle is taken from IDRS issuance cycle in the transaction. 142 I/B/E Delinquency Investigation Generated Transaction Records the issuing of a Taxpayer Delinquency Investigation (TDI). Establishes Status Code 03 within the affected tax module. Processed same as TC 141. 148 I/B Issuance of TDA or TDI Assembly 77 Causes the accelerated issuance of a TDI (BMF Only) or TDA assembly when certain non-compliance conditions are present in ANY of the TDA modules within the Account. TC976, 977, 291 AND 150 (Except SFR return) Any line marked with # is for official use only
8A-8 Trans Code DR/CR File Title Valid Doc. Code Remarks will Unpost UPC 191. Requires two digit code for IDRS input. Refer to IRM for code titles and definitions. 149 I/B Reversal of TC 148 77 Reverses TC 148 and permits the normal issuance of TDI and TDA. 150 Debit* (NPJ) I/B E/A P Return Filed & Tax Liability Assessed IMF: 05 thru 12, 21, 22, 26, 27, 51, 72, 73, BMF: 03, 05– 11, 13, 16, 20, 21 (AUSC Only), 23, 29, 35, 36, 38, 40-44, 46, 51, 59, 60, 65, 66 (PSC only) 67, 68, 71, 78 (OSC Only), 81, 83, 90-93, 95 EPMF: 30, 31, 32, 37 PMF: 69 A tax liability assessed from the original return establishes a tax module. *BMF: Assessment may be Credit for Form CT-1, 720 and 941. See TC 976-977 for amended return. 150 I Entity Created by TC 150 Generated Transaction This TC 150 when posted to the Entity Transaction Section indicates the Master File Entity was created from the posting of the return. 151 E Reversal of TC 150 or 154 77 EPMF: Reverses return data (TC 150, 154, 155, 156, 976, 977) or moves a return to a different module. 152 I/A Entity Updated by TC 150 Generated Transaction Designates a return which updated entity data and is posted to the Entity Transaction Section. 154 E Posting F5330 Data 35 Form 5330. Effective January 2001, the 5330 will post to the BMF as a TC 150. The EPMF TC 154 is an information transaction indicating that the 5330 posted to the BMF. 155 E 1st Correspondence Letter sent 30, 37, 38 EPMF First Correspondence letter. Posts to EPMF to Bypass delinquency 156 E Subsequent Correspondence sent 30, 37, 38 EPMF Second Correspondence letter. Posts to EPMF to Bypass delinquency. 157 E Schedule A 30, 37, 38 Received by EPMF through S.C. GPP for forwarding to Dept. of Labor, not posted to EPMF. 157 B Form 5578 Non- Discrimination Certification 84 Posted to indicate input of Form 5578 159 I Settlement Data Generated Transaction Designates data as a Settlement Section of Return. Such data is dropped as soon as the return is settled. Does not appear on outputs. 160 Debit (NPJ) B Manually Computed Delin quency Penalty 47, 54 A Delinquency Penalty Assessment manually computed by Audit or Collection. Penalty is not recomputed by computer. 161 Credit (NPJ) I/B Abatement of Delinquency Penalty 47, 54 Abates previously posted 160, 166 Delinquency Penalty liability assessment in whole or in part. Penalty is not recomputed by computer. 162 I/B Failure to File Penalty Restriction Deletion 47, 54 Removes restriction on computation of FTF Penalty on previously posted TC 160 or 161. Causes recomputation and allows normal computation of FTF Penalty. 166 Debit I/B Delinquency Generated Computer generated assessment of Delinquency Penalty Any line marked with # is for official use only
8A-9 Trans Code DR/CR File Title Valid Doc. Code Remarks (NPJ) Penalty Transaction on returns posted after the due date without reasonable cause and for returns containing penalty-interest codes 1 (if Condition Code R not present) or 2; penalty is computed on the assessment tax less pre-payments. IMF only: Penalty may also be generated from amounts recorded on returns. 167 Credit (NPJ) I/B Abate Delinquency Penalty Generated Transaction Abates a previously assessed TC 166 when change occurs in return due date or tax due at due date. 170 Debit (NPJ) I/B Estimated Tax Penalty IMF: 11, 12, 21, 22, BMF: 10-14 Both: 17, 18, 24, 47, 51, 54 Computer generated self-assessment from TC 150 or manually assessed. ES penalty for failure to make adequate ES payments. Applicable to Form 990C, 1040, 1041, 990T, 990PF and 1120, except on Adjustment or Revenue Receipt input. 171 Credit (NPJ) I/B Abatement of Estimated Tax Penalty 24, 47, 48, 54 Abates previously posted 170 or 176 Estimated Tax Penalty in whole or in part. 176 Debit (NPJ) I/B Estimated Tax Penalty Generated Transaction Computer-generated assessment of 990C, 1040, 1041, 990T, 990PF and 1120 Estimated Tax Penalty for failure to make adequate ES payments. 177 Credit (NPJ) I/B Abatement of Estimated Tax Penalty Transaction Generated Abates a previously assessed TC 176. Issues Adjustment Notice. 180 Debit (NPJ) B Deposit Penalty 11, 17, 18, 20, 24, 25, 38, 40, 41, 43, 47, 48, 51, 54, 58 47, 54 A manually assessed or generated from TC 150 input penalty for insufficient and/or untimely deposit of taxes (FTD) (720, 940, 941, and 943, 945 and 1042, CT-1). 181 Credit (NPJ) B Deposit Penalty Abatement Abates a previously assessed 180, 186 Deposit Penalty in whole or in part. 186 Debit (NPJ) B FTD (Deposit) Penalty Assessment Generated Transaction Computer generated FTD Penalty if taxpayer fails to make timely and sufficient payments as required by regulations on Forms CT-1, 720, 940, 940EZ, 941, 943, 945 and 1042. 187 Credit (NPJ) B Abatement of FTD Penalty Assessment Generated Transaction Abates a previously assessed TC 186. Issues Adjustment Notice. 190 Debit (PJ) I/B Manually Assessed Interest Transferred In 51 Manually computed interest assessed prior to transfer in. Is input only as part of an account transferred in. See TC 370. 191 Credit (NPJ) I/B Interest Abatement 51, 52 Abates TC 190 interest; input only as a part of an account transferred in. See TC 370. 196 Debit (NPJ) I/B Interest Assessed Generated Transaction Computer generated interest that is due: at First Notice time; upon issuance of an Account Adjustment Notice resulting from posting of TC 290/300; posting of TC 680 (Designated Payment of Interest), or if a credit condition exists in the module: at TDA time; and upon issuance of Credit Reversal Notice (CP 60). 197 Credit (NPJ) I/B Abatement of Interest Assessed Transaction Generated Abates previously posted 190 or 196 interest assessments. TC 197 is generated when postings cause the interest assessed to exceed interest due (example: Abatement of tax liability). In addition, TC 197 is generated (as necessary) when a TC 682 is posted. 200 Debit (NPJ) I Taxpayer Identification Number Penalty Assessment IMF: 11, 12, 21, 22 Both: 17, 18, 24, 47, 54, 58 Assess penalty against taxpayer for failure to furnish requested identifying numbers. 201 Credit (NPJ) I Taxpayer Identification 47, 54 Abates a previously assessed TC 200 penalty in whole or in part. Any line marked with # is for official use only
8A-10 Trans Code DR/CR File Title Valid Doc. Code Remarks Number Penalty Abatement 234 Debit (NPJ) B Assessed Daily Delinquency Penalty 47, 54 BMF: 81, 90, 91 Manual assessment or generated from TC 150 input of $20 Daily Delinquency Penalty to maximum of $10,000. 235 Credit (NPJ) B Abates Daily Delinquency Penalty 47, 54 Abates previously assessed TC 234/238 penalty in whole or in part. 238 Debit B Daily Delinquency Penalty Generated Transaction Computer generated assessment of $20 Daily Delinquency Penalty to a maximum of $10,000 from return. 239 Credit (NPJ) B Abatement of Daily Delinquency Penalty Generated Transaction Abates a previously assessed TC 238. Also if module contains a TC 234 amount for less than a previously posted TC 238, TC 239 is generated in amount of difference and TC 234 is dropped; if greater, TC 239 is generated for TC 238 amount and TC 239 and TC 234 are posted. 240 Debit (NPJ) I/B A Assessment of Miscellaneous Civil Penalty 47, 54, 51 Computer generated TC 240 post to a tax module when a miscellaneous type penalty is assessed (i.e., other than those penalties which are identified with their own TC or reference no.). See Section 11.10(6) for appropriate Penalty Reference Numbers. 241 Credit (NPJ) I/B Abatement of Miscellaneous Civil Penalty 47, 54 Computer generated TC 241 post to a tax module when a previously assessed miscellaneous type penalty is being partially or completely abated. Also abates TC 246 for MFT 06 (Form 1065, BMF only). 246 Debit B 8752 or 1065 Penalty Generated Transaction Failure to provide information penalty on 1065 or 8752, generated when a Form 1065 or 8752 is incomplete. Also, failure by large partnerships to file electronically - identified by Reference No. 688. 247 Credit B Abatement of 1065 Penalty Generated Transaction Abates a previously assessed TC 246 when a timely credit posts to a BMF module. 270 Debit (NPJ) I/B Manual Assessment Failure to Pay Tax Penalty 17, 18, 24, 47, 48, 54 Manual computed Failure to Pay Tax Penalty assessed if return liability and/or Examination/DP tax adjustment is not paid on or before date prescribed for payments. BMF/IMF: Restricts penalty computation for this module. Condition code “Z” input with TC 150 generates a TC 270 for zero amount (IMF only). 271 Credit (NPJ) I/B Manual Abatement of Failure to Pay Tax Penalty 47, 54 Manual abatement of previously “net assessed” FTP Penalty (TC 270/276) in whole or in part. Restricts penalty computation for the module unless input with Reason Code 62. 272 I/B/A Failure to Pay Penalty Restriction Dele- tion 47, 54 Removes restriction on computation of FTP Penalty on previously posted TC 270 or 271. Causes recomputation and allows normal computation of Failure to Pay Penalty. 276 Debit (NPJ) I/B Failure to Pay Tax Penalty Generated Transaction Computer-generated FTP Penalty assessed if return liability and/or Examination/DP Adjustment is not paid on or before date prescribed for payment. 277 Credit (NPJ) I/B Abatement of Failure to Pay Tax Penalty Generated Transaction Computer-generated abatement of “net assessed” FTP Penalty (TC 276) in whole or part. 280 Debit (NPJ) I/B Bad Check Penalty 18, 24, 45, 54, 58, 87 Manually computed bad check penalty assessment (may be with a zero amount). The penalty is two percent (2%) of the amount of the dishonored payment, or if the amount of the dishonored Any line marked with # is for official use only
8A-11 Trans Code DR/CR File Title Valid Doc. Code Remarks payment is less than $1,250, then the penalty is the lesser of $25 or amount of the payment. Effective July 2, 2010, the penalty now includes all “instruments” (forms) of payment For dishonored checks or money orders received after May 25, 2007, and prior to July 2, 2010, the bad check penalty was only applicable to paper checks and money orders. The penalty was two percent (2%) of the amount of the dishonored payment, or if the amount of the dishonored payment was less than $1,250, then the penalty was the lesser of $25 or the amount of the payment. No penalty w as assessed on checks less than $5.00. See IRM 20.1.10 Miscellaneous Penalties. 281 Credit (NPJ) I/B Abatement of Bad Check Penalty 47, 54 Abates previously posted 280 or 286 transaction in whole or in part. Will post prior to return (Account with no TC 150) if it is the only transaction with the TC 290 and there is an unreversed TC 280 or TC 286 of equal or greater amount in the module. 286 Debit (NPJ) I/B Bad Check Penalty Systemically Generated Transaction Systemically generated bad check penalty assessment initiated by the posting of any of the following TC reversals: 611, 621, 641, 651, 661, 671, 681, 691, or 721. The penalty is two percent (2%) of the amount of the dishonored payment, or if the amount of the dishonored payment is less than $1,250, then the penalty is the lesser of $25 or the amount of the payment. Effective July 2, 2010, the penalty now includes all “instruments” (forms) of payment. For dishonored checks or money orders received after May 25, 2007, and prior to July 2, 2010, the bad check penalty was only applicable to paper checks and money orders. The penalty was two percent (2%) of the amount of the dishonored payment, or if the amount of the dishonored payment was less than $1,250, then the penalty was the lesser of $25 or the amount of the payment. No penalty was assessed on checks less than $5.00. See IRM 20.1.10 Miscellaneous Penalties. 287 Credit B Reversal of Bad Check Penalty Systemically Generated Transaction Systemically reversed any posted, unreversed TC 280/286 when the module status is: “06” with a debit balance and the net TC 28X amount equals the module balance. 290 Debit (NPJ) I/B Additional Tax Assessment 54 Additional tax as a result of an adjustment to a module which contains a TC 150 transaction. TC 290 with zero amount or TC 29X with a Priority Code 1 will post to a —L freeze module. Generates assessment of interest if applicable (TC 196). Releases the following freezes: O—Reactivated Account, —A Duplicate Return, —K Refund Hold, W—470 hold, — R 570 hold, —F Advanced Payment, —X Manual Refund, P—841/720, —G Math Error, —J Math Error/TDA, R— RPS, B— Subsequent Payment, —Q WPT, 680 Hold (See Freeze Code Section for specific conditions). TC 290 with zero amount blocked 96X indicates a taxpayer penalty abatement request was considered and rejected. Reversal is TC 290 blocked 97X. Can be used for Civil Penalty assessments on MFT 30, 55, and 13. IMF: Additionally releases 680 hold and freezes for Invalid SSN or Account Reactivation. Needs reason and source codes. May need priority and/or hold codes. 290 Debit I/B Additional Tax 54 BMF: Releases freezes for 842. TC 290’s, MFT 10, Any line marked with # is for official use only
8A-12 Trans Code DR/CR File Title Valid Doc. Code Remarks (NPJ) Assessment Blocking Series 500-519, have been designated for FUTA use only. A Reference Code of 998 or 999 is generated by BMF files respectively from Alpha Code “T” or “W” along with a valid state code on FUTA Adjustments. May need priority and/or hold codes. IMF: If a TC 888 is input without a TC 886, and the Taxable Income (TXI) on the tax module is greater than .00, then the TXI is automatically adjusted by the TC 888 amount. The TXI on the module will not be adjusted below zero. TC 290 blocked 180-198, 780-789, 960-969 or 980-989 (MFT 55: Blocking Series 530-539, 960-969, and 980 989. Exception: prior control is doc code 54 blocked 59X), will generate a CP55 Notice to Re-file Return. Re: Form 1042, 290-to increase tax liability no reference number is used, 291-to decrease tax liability no reference number is used, 150-reference number “011” to update the gross income paid See section 8 for credit reference adj. codes. 291 Credit (NPJ) I/B Abatement Prior Tax Assessment 54 Abates a previously posted 150 and/or 290 or 300 in whole or in part. Generates abatements (TC 197) of computer-generated interest where applicable. Releases same freezes and holds as TC 290. TC291’s, MFT 10, Blocking Series 500-519, have been designated for FUTA use only. A Reference Code of 998 or 999 is generated by BMF files respectively from Alpha Code “T” or “W” along with a valid state code on FUTA Adjustments. May need priority and/or hold codes. IMF needs reason and source codes. 294 Debit (NPJ) I/B Additional Tax Assessment with Interest Computation Date 54 Used to adjust a previously posted tentative allowance (e.g. TC 295 or 305), contains a beginning interest computation date, and can carry TC 290, 291 or penalty code. To post, a TC 295 or 305 must be present in the module and the TC 294 amount cannot exceed the TC 295 or 305 amount. Otherwise, same as TC 290. Blocking Series 900-909 will generate a CP 55. 295 Credit (NPJ) I/B Abatement of Prior Tax Assessment with Interest Computation Date 54 Used to input a tentative allowance, contains a beginning interest computation date, and can carry TC 290, 291 or penalty code. Otherwise same as TC 291. Will post to module even if AIMS Indicator (TC 420) is on. IMF: Will resequence until interest computation date is earlier than current 23C date. BMF: Will unpost (UPC 497, RC2) with secondary TC date later than current 23C date. Valid with tax class 2 or 3 only. Form 1045, Application for Tentative Refund, is used by taxpayers. Form 1139, Corporation Application for Tentative Refund, is used by corporations. Claims refund from carryback of a net operating loss, unused general business credit, unused research credit, net capital loss or overpayment of tax due to a claim or right adjustment under section 1341(b)(1) or 6411; Regs. Sec. 1.6411-1. Blocking Series 900-909 will generate a CP 55. 298 Debit (NPJ) I/B Additional Tax Assessment with Interest Computation Date 54 Used to input an additional assessment of tax to a module which contains a TC 150. Generates assessment of interest from the interest computation date which must be included in the transaction. BMF: Can be used with another tax adjustment code on the same document (record) i.e., TC 290 or 291, but is Any line marked with # is for official use only
8A-13 Trans Code DR/CR File Title Valid Doc. Code Remarks not acceptable with TC 294 or 295. Can also be used with penalty codes and interest codes. Otherwise same as TC 290. IMF: Cannot be used with other tax and interest transaction codes, but may be used with penalty codes. Otherwise same as TC 290. 299 Credit (NPJ) I/B Abatement of Prior Tax Assessment Interest Computation Date 54 Used to input an abatement of tax to a module which contains a TC 150. Generates abatement of interest and FTP penalty from the interest computation date which must be included in the transaction. BMF: Can be used with another tax adjustment code on the same document (record) but is not acceptable with TC 294 or 295. Can be used with penalty codes and interest transaction codes. Otherwise same as TC 291. IMF: Same as TC 291. Will resequence until interest computation date is earlier than current 23C date. BMF: Will unpost (UPC 497, RC2) with secondary TC data later than current 23C date. 300 Debit (NPJ) I/B Additional Tax or Deficiency Assessment by Examination Division or Collection Division 47 Assesses additional tax as a result of an Examination or Collection Adjustment to a tax module which contains a TC 150 transaction. Generates TC 421 to release 42 Hold if Disposal Code 1-5, 8-10, 12, 13, 34 and TC 420 or 424 present. If TC 420 or 424 is present, TC 421 is generated when disposal code of 1-4, 8-10, 12 (only if Appellate Code is 000 or if TC 300 blocked 700-799) 13, or 34. Releases freezes for 640, 720, 840 or 841. IMF: Additionally releases TC 680 hold and freezes for Invalid SSN or Account Reactivation. Blocking Series 790-799 or 900-999 will generate a CP 55. BMF: Releases freezes for Joint Committee or TC 842. 301 Credit (NPJ) I/B Abatement of Tax by Examination or Collection Division 47 Abates a previously posted TC 150, 290 and/or 300 in whole or in part. Generates abatements of computer generated interest where applicable. (TC 197 or 337) Releases same freezes and holds as TC 300. Blocking series 790-799 or 900-999 will generate a CP 55. 304 Debit (NPJ) I/B Additional Tax or Deficiency Assessment by Examination Division with Interest Compu tation Date 47 305 or 295), contains a beginning interest computation date. To post, a TC 305 or 295 must be present in the module and the TC 304 amount cannot exceed the TC 305 or 295. Otherwise, same as TC 300. Adjusts a previously posted tentative allowance (e.g., TC 305 Credit (NPJ) I/B Abatement of Prior Tax Assessment by Examination Division with Interest Compu tation Date 47 Inputs a tentative allowance, contains a beginning interest computation date. Otherwise, same as TC 301. Valid with Tax Class 2 and 3 only. 308 Debit (NPJ) I/B Additional Tax or Deficiency Assessment by Examination Div. with Interest Computation Date as a Result of CB/CF. 47 Inputs an Examination Deficiency of tax to a module which contains a TC 150. Generates assessment of interest from the interest computation date which must be included in the trans- action. BMF—Can be used with another tax adjustment code, except TC 304, 305 or 309. Can be used with penalty and interest transactions. Otherwise same as TC 300. IMF— Cannot be used with other tax transaction codes, but may be used with interest and penalty codes. Any line marked with # is for official use only
8A-14 Trans Code DR/CR File Title Valid Doc. Code Remarks 308 Debit B Additional Tax or Deficiency Assessment by Examination or Collection Division with Interest Computation Date 47 Input on Examination Deficiency on Employment tax module in which interest is restricted due to IRC Section 6205. 309 Credit (NPJ) I/B Abatement of Prior Tax Assessment by Examination Div. with Interest Computation Date 47 Used to input an Examination Overassessment of tax to a module which contains a TC 150. Contains an interest computation date which must be included in the transaction and generates abatement of interest from that date. Cannot be used if the amount of tax in the module is smaller than the amount on the Form 2285 that could be input with TC 309. BMF—Can be used with another tax adjustment code, except TC 304 or 305 on same document i.e. TC 300 or 301. Can be used with penalty and interest transactions. IMF—Cannot be used with other tax transaction codes, but may be used with interest and penalty codes. 310 Debit (NPJ) I Penalty for Failure to Report Income from Tips 47, 54 Assesses penalty for taxpayer’s failure to report Tips Income. 311 Credit (NPJ) I Tip Penalty Abatement 47, 54 Abates previously posted unreversed TC 310, in whole or in part. 320 Debit (NPJ) I/B Fraud Penalty 47, 54 Assesses Fraud Penalty. BMF/IMF: Restricts FTP Penalty on Fraud Penalties assessed under IRC 6653(b) for returns due before 1/1/1989. 321 Credit (NPJ) I/B Abatement of Fraud Penalty 47, 54 Abates a previously posted 320 transaction in whole or in part. BMF/IMF: Releases restriction on FTP Penalty. 336 Debit (NPJ) I/B Interest Assessment on Additional Tax or Deficiency Generated Transaction Assess computer-generated interest on additional tax or deficiency assessed upon posting of an Examination Adjustment (TC 300 with Doc. Code 47) and issuance of the adjustment notice. 337 Credit (NPJ) I/B Abatement of Interest Assessed on Additional Tax or Deficiency Generated Transaction Abates previously posted 190, 196 or 336 interest assessment in whole or in part. Computer-generated when an Examination Adjustment TC 301 posts. 340 Debit (NPJ) I/B Restricted Interest Assessment IMF: 11, 12, 21, 22, 47 51, 54 IRAF/BMF: 47, 54 Restricted interest which must be manually computed. IMF/BMF. CAUTION: After posting, interest is not computed or abated by computer for the applicable Tax Module and assessed interest thereafter must be computed manually and input with a TC 340 or 341. TC34X inputs posting after 010195 will allow the accruals of interest to be non-restricted from the “Interest To Date” of the AMCLS or ADJ54 action unless a reference number 221 or 222 is included with the action. IMF: TC 150 with Condition Code Z generates TC 340 for zero amount, turns on debit restricted interest indicator and restricted FTP penalty indicator. TC 500 generates TC 340. 341 Credit (NPJ) I/B Restricted Interest Abatement 47, 54 Abates a previously posted TC 190, 196, 340 or 336 in whole or in part. CAUTION: After posting, interest cannot be assessed or abated by computer for the applicable Tax Module and assessed interest thereafter must be computed manually Any line marked with # is for official use only
8A-15 Trans Code DR/CR File Title Valid Doc. Code Remarks and input with a TC 340 or 341. TC34X inputs posting after 01011995 will allow the accruals of interest to be non-restricted from the “Interest To Date” of the AMCLS or ADJ54 action unless a reference number 221 or 222 is included with the action. 342 I/B Interest Restriction Deletion 47, 54 Removes restriction on the computer computation of interest set by a previously posted TC 340 or 341, and allows the computer to recompute normal interest. TC 342 may not be input without first securing the source document for the TC 340/341 and making the determination that the TC 340/341 was unnecessary. Can only be input for 0 amount. CAUTION: TC should not be used without first determining interest should not be restricted. 350 Debit (NPJ) I/B Negligence Penalty I/B: 11, 12, 21, 22 All: 47, 54 Assesses all types of negligence penalties. 351 Credit (NPJ) I/B Negligence Penalty Abatement 47, 54 Abates a previously posted TC 350 in whole or in part. 360 Debit (NPJ) I/B Fees and Collection Costs 17, 18, 24, 48, 54, 58 Assesses legal fees, security and sale cost, lien fees and other expenses incurred while enforcing collection of delinquent balance due for the Tax Module. 361 Credit (NPJ) I/B Abatement of Fees and Collection Costs 54 Abates a previously posted 360 transaction in whole or in part. 370 Debit (PJ) I/B Account Transfer-in I/B: 52 All: 51 Transfers a tax module from Retention Register to Master File. Posts all accompanying transactions input as a part of the transaction. This transaction inputs assessments, abatements, credits and debits which are being transferred to an account on the MF. The list of valid transactions are listed in IRM 3.17.21. Doc. Code 51 includes all prompt, quick and jeopardy assessment transactions. If transaction goes unpostable with UPC 171, Master File will not show TC 370. 380 Debit (PJ) I/B Overpayment Cleared Manually (Under $1) 51 Manual Clearance of overpayment for less than $1.00. Input only as a part of an Account transferred in; see TC 370. 386 Debit (NPJ) I/B Clearance of Overpayment Generated Transaction Computer generated debit which equals a credit net balance of less than $1.00. Clears Module Balance so refunds, offsets, or freezes cannot be made in amounts less than $1.00. 388 Debit (NPJ) I/B Statute Expiration Clearance to Zero Balance and Removal Generated Transaction Zero balances and removes a tax module which is past its Statutory Expiration Date and not subject to specific module retention holds. Contains the credit balance of the module. Writes off interest amounts present. 389 Credit (NPJ) I/B Reversal of Statute Expiration Generated Transaction Reverses TC 388. Generated when TC 370 with Doc. Code 52 is processed. IMF only: Generated from automatic re-established on Tax Modules. 400 Credit (NPJ) I/B Account Transfer-Out 51 or Generated Transaction Transfer accounting control out of the Master File. Can be reversed by input of TC 370 with secondary TC 402. After posting, all subsequent transactions (except TC 370 with secondary TC 402) are unpostable. Also generated when an attempt is made to post to a tax module with maximum transactions. IMF: Can be computer generated if tax module transaction section has exceeded maximum posting size. Any line marked with # is for official use only
8A-16 Trans Code DR/CR File Title Valid Doc. Code Remarks BMF: Will generate TC 400 if tax module transaction section has an overflow condition after normal and/or special consolidation analysis has been performed. Identified by blocking series 999. Generates CP296. 402 Debit (PJ) I/B Account Re Transferred-In 51 Valid only as the first secondary transaction to TC 370. Reestablishes an Account Transferred-Out by debiting the Tax Module. Transaction date and amount are determined from the last posted TC 400. 420 I/B/E Examination Indicator 29, 77 Computer generated at SC when opening record is posted. Can be input on Form 3177. Indicates that return has been referred to the Examination or Appeals Division. Generally, if TC 420 is unreversed, TC 290, 291, 298 and 299 will unpost unless Priority Codes 1, 5, 6, 7, or 8 present. (See UPC 160, 330) Module will not be removed from MF. TC 290 with zero amount, 294 or 295 will post. (TC 294, 295, 298, 299-BMF/IMF only.) The return has been assigned in the Examination or Appeals Division. 421 I/B E Reverse Examination Indicator 47, 77 or Generated Transaction Generated at MCC when TC 300 posts with a Disposal Code of 1-5, 8-10, 12, or 34 to module and an unreversed TC 420, or 424 is present. Can be input directly with Doc. 47 or on Form 3177. Reverses TC 420 or 424. 424 I/B/E Examination Request Indicator 77 Return referred to Examination or Appeals Division. Generates Examination opening inventory information. Deletes record, if present, from DIF file. This transaction can also be generated for IMF when an IRP Underreported Case is referred to Exam. Generated as a result of input through PCS 425 I Reversed TC 424 Generated Transaction A TC 424 which was reversed. 427 B Requests Returns from SERFE file 77 Requests blocks or return from the SERFE file 428 I/B/E Examination or Appeals Case Transfer Generated Transaction Updates the AIMS Control Number D.O. or SC Code on unreversed TC 420 or 424. Does not post to the IMF or BMF as a transaction. Generated when an Examination or Appeals Division case transfer is entered on the AIMS terminal. Contains the DO or SC code to which the case is being transferred. CC 89 allows refund & credit elect but prevents offset. 429 I/B Request AIMS Update from MF 77 Request that an update record reflecting current MF information be sent to the AIMS data base. Does not post to MF. Also used to release tax shelter freeze (–E). 430 Credit (PJ) I Estimated Tax Declaration 20, 61 Posts to the MF and establishes a tax module, if necessary, to record ES tax payment. Reversed by TC 661 or 662. 430 I Entity Created by TC 430 Generated Transaction Indicates that the Master File Entity was created from the posting of the ES payment. Posts to the Entity. 431 Obsolete 432 I Entity Updated by TC 430 Generated Transaction Designates an Estimated Tax Declaration which updated Entity Data and is posted to the Entity Transaction Section. 446 I/B E Merged Transaction Indicator Generated Transaction Posts to the MF module which receives the merged transactions from the module which is dissolved. Contains current cycle and a list of the transactions merged in the cycle the TC 446 posts. The transactions contain a cycle prior to that of the TC 446. 450 Debit (PJ) I/B Transferee Liability Assessment May be posted as part of 370 transaction only. Any line marked with # is for official use only
8A-17 Trans Code DR/CR File Title Valid Doc. Code Remarks 451 Credit (PJ) I/B Reversal of TC 450 Abates previously posted TC 450 in whole or in part. Posted as part of 370 transaction only. 459 B Prior Quarter Liability, Forms 941 and 720 Generated Transaction Records the liability of the immediately prior quarter for use in assessing FTD penalty. MCC generates the transaction when the 150 return attempts to post. 460 I/B P Extension of Time for Filing All: 77 I/B 17, 19 B: 04, Generated Transaction P:64 B/19 E: 77 Doc. Code 77: IMF-Form 4868 extension for other than automatic 6 months and Form 2350. Form 4868 with international FLC (20, 21,66 and 98) in DLN maximum extension to 12/15/YYYY (U.S. citizens who live and work or serve in the military abroad). International DLN with Blocking range 400-499 indicates Form 2350. Form 2350 maximum extension to RDD plus 11 1/2 months. BMF-Forms 7004/8868/5558/8892. Establishes a Tax Module, updates Status to 04, and updates related filing requirements except for Forms 706 and 709. Applies to 706-GS(D), 706-GS(T), 1041, 1041-N, 1041-QFT, 1042, 1065, 1065-B, 1120 series, 3520-A, 8612, 8804, 5330, 990, 990-EZ, 990-BL, 990-PF, 990-T series, 1041-A, 4720, 5227 and 709. Doc. Code 17, 19 AUTOMATIC EXTENSION FORM 4868 IMF ONLY. TC 460 as a secondary transaction with TC 670 indicates approved automatic extension. TY 2006 and subsequent, generates Extended Due Date to October 15 (i.e. RDD plus six months). BMF: Generated when TC 670 with Secondary TC 460 is input to MFT 51 module. Extended due date on generated TC 460 is October 15 of the following year (i.e. RDD plus six months). Also generated when qualifying Doc Code 04: Generated when approved extension TC 620 posts to MFT 02/05/06/07/08/12/33/34/36/37/42/66/67/76/77/78, Exception: MFT 05 (Form 1041 only), MFT 06 (Form 1065 only) and MFT 08, Generated Extended Due Date to RDD plus 5 months for Tax Period 200809 and later. For MFT 36/37/44/67, first approved extension generated Extended Due Date to RDD plus 3 months; second approved extension generates Extended Due Date to RDD plus six months. EPMF: Doc Code 77 Form 5558 MFT 74 posts to EPMF. 462 I/B/E Correction of a TC 460 Transaction Pro- cessed In Error 77 Corrects erroneous posting of TC 460 by re-establishing the due date and restoring prior status. Zero the FRC for any MFT where: a) a TC462 reversed an erroneous TC 460 which established the tax module; and, b) the TCs 460/462 are the only TCs posted to the module; and, c) after posting the TC 462, the Status updates to “00”. 463 B Waiver to file on mag. tape 77 Taxpayer claims hardship to file information documents on magnetic tape. TC 463 provides a waiver for allowing submission of paper documents. 464 B Reversal of TC 463 77 Reverses TC 463 to allow submission of paper documents. 468 B Extension of Time to Pay Estate Tax 77 Allows IDRS to recognize an extended payment date and may post before or after the TC 150 posts. This extension (Form 4768) give the taxpayer relief from the failure to pay penalty (but NOT from interest) from the return due date until the approved extended payment date. It is only applicable for Form 706 (MFT 52 and 53). Approved Forms 4768 will reflect an extended due date for payment of tax. Disapproved Forms 4768 will reflect last due date for payment of tax. CSED will be updated based on approved extension Any line marked with # is for official use only
8A-18 Trans Code DR/CR File Title Valid Doc. Code Remarks dates (see IRC 6503(d)). IDRS will allow more than one TC 468 and will recognize the last one input to the module. Closing codes will reflect the following: CC01 = denied extension on TC 150 assessment CC02 = extension on TC 300 assessment CC03 = denied extension on TC 300 assessment CC04 = Appeals case 469 B Reversal of TC 468 77 Corrects erroneous posting of TC 468 by re-establishing the payment due date and restoring prior status. TC 469 will reverse only the last TC 468 input. 470 I/B Taxpayer Claim Pending 77 See TC 470 Closing Code Chart (Chapter 11) for Closing Code Activity. Prevents notices from going out. TC 470, CC 97 post to entity also. 471 I/B Reversal of Taxpayer Claim Pending 51, 52 When posted, no reversing action is taken. It is treated as a TC 472 when analysis of the account is made. 472 I/B Reversal of Taxpayer Claim Pending 24, 48, 77 Records that a TC 470 was processed in error. Reverses TC 470. Input of Collection Closing Code 99 is required to reverse a TC 470 with Closing Code 99. IMF: Permits normal issuance of TDA whenever no adjustment is to be input. Closing Code 94, 95 or 96, 98, 99 required to reverse TC 470 CC 94, 95 or 96, 99 respectively. Closing Code 98 required to reverse TC 470 CC 98. Next notice or TDA issued is dependent on the status when TC 470 was input to module. 474 I/B/E Interrupts Normal Delinquency Processing 49, 77 Creates unscheduled delinquent return period on ECC Master File or to prevent IDRS Delinquency notice or TDI issuance for specific Delinquent Return notice status period present on IDRS Taxpayer Information File (TIF). Establishes tax module; posts status 02 with status indicator “C” to module when established or if module has status less than 02. BMF or EPMF delinquency check will issue Compliance for 02 “C” Status Period on first check made after TC 474 is reversed or after number of cycles (input with TC 474) has expired since posting. Expiration of TC 474 delay (number of input cycles) or reversal of TC 474 will cause the module to revert to the prior TDI notice status and continue TDI processing. Use TC590 & reverse with TC592 to force account into TDI status. 475 I/B/E Permits TDI Issuance 49, 77 Reverses TC 474. 480 I/B Offer-in- Compromise Pending 77 Module Notice Transcript “OIC”. A change in module balance during a posting cycle will cause a Module Notice Transcript “OIC”. Posting of TC 788, generates an “OIC”. Notice Transcript and then discontinues further issuance of an “OIC” Notice Transcript. Tax Modules are frozen from offsetting out (IMF only) and refunding. Suspends Assessment and Collection Statute Expiration Dates. Jurisdictional Codes: 1=DO Collection; 2=Examination; 3=Appeals; 9=SC Collection 481 I/B Offer-in- Compromise Rejected, Returned (Processable) 77 Records date of rejection and return of termination of offer. Does not extend TFRP Assessment Statute Expiration Date. Generates “OIC” transcript and discontinues further OIC transcripts. BMF/IMF: Extends Assessment and Collection Statute Expiration Dates. Over the years various changes in the tax law have had an effect on the statutory collection period. See IRM 5.8.10.7, Special Case Processing, for Any line marked with # is for official use only
8A-19 Trans Code DR/CR File Title Valid Doc. Code Remarks additional guidance. Releases TC 480 freeze. 482 I/B Offer-in Compromise Withdrawn, Terminated 77 Records date of withdrawal or termination of offer. Does not extend TFRP Assessment Statute Expiration Date. Generates OIC Transcript and discontinues further transcripts. BMF/IMF: Extends Assessment and Collection Statute Expiration Dates. Over the years various changes in the tax law have had an effect on the statutory collection period. See IRM 5.8.10.7, Special Case Processing for additional guidance. Releases TC 480 freeze. 483 I/B Correction of Erroneous Posting of TC 480, Returned (Not Processable) 77 Records information that TC 480 OIC was posted in error, or returned because OIC was not processable. Does not extend Assessment and Collection Statute Expiration Dates, reverts to normal date. Generates OIC Transcript but discontinues further OIC transcripts. 488 B Installment and/or Manual Billing 77 Updates Module status to “14”, deletes any TDA deferred actions pertaining to the module, and (on non cc “S” Form 1041) establishes the appropriate deferred action to issue CP 191, on BMF. Note: Status “14” is released by zero or credit balance, a subsequent debit balance does not update status to “14”. (BMF - Form 1041 and 706). 489 B Installment Defaulted 77 Updates module status to “21”, delete any deferred action to issue CP 191 and go through TDA analysis. 490 P Mag Media Waiver 64 Shows that a waiver of magnetic media filing requirements was issued. 494 B/I Notice of Deficiency 77 Indicates that a Statutory Notice of Deficiency (90-day) was issued. Issuing Organization Code two position numeric only (70, 71, 84). CC: STN 90 495 B/I Closure of TC 494 or correction of TC 494 processed in error 77 Closure of Notice of Deficiency or Notice of Deficiency processed in error. Issuing Organization Code two position numeric only (70, 71, 84). CC: STN 90 500 I Military Deferment 77 Suspends Collections Statute Expiration Date. New expiration date is input with TC 550. Hold is established if tax module balance is debit; hold is released when balance becomes zero or credit and when TC 502 or 550 is posted. Generates TC 340 Valid CC 50 or 51. See Section 11 Collection, for appropriate closing codes. 502 I Correction of TC 500 Processed in Error 77 Corrects an erroneously posted military deferment and restores the original Collection Statute Expiration Date. Releases Hold established by TC 500. TC 502 does not release the interest and/or penalty freezes. A TC 290 must be input with the appropriate TC. 503 77 TC 500 changed to 503 when posting TC 502 510 I Releases Invalid SSN Freeze on Refunds 77 Releases invalid SSN freeze indefinitely, as long as SSN/Name Control remain unchanged. 520 I/B IRS Litigation Instituted 77 or Generated Transaction Freeze is released by TC 521 or 522. Some CCs suspend CSED. See Section 11.08(6). For IMF only an optional CSED TIN indicator (P) Primary, (S) Secondary or (B) Both can be used to identify which taxpayer the extension applies to. (See Section 11 for appropriate closing codes) 521 I/B Reversal of 520 77 Records reversal of a previously posted TC 520. If TC 520 posted prior to cycle 8624, TC 550 must be input to extend the CSED. Refer to section 11 for specific CC Any line marked with # is for official use only
8A-20 Trans Code DR/CR File Title Valid Doc. Code Remarks reversal activity. 522 I/B Correction of 520 Processed in Error 77 Indicates and reverses previously posted 520’s as an error, and causes Closing Codes, if 70-89, to be updated to zeros. 524 Collateral Agreement Pending Indicates that a Collateral Agreement is pending. Suspends Collection action (IDRS only—Does not post to master file) 525 Collateral Agreement No Longer Pending Reverses TC 524. 528 I/B Terminate Stay of Collection Status Terminates the stay of collection status 41 or 42. When a TC 528 pends to a module, it comes out of status 41/42. New status is determined by status prior to 41/42. (IDRS only—Does not post to master file). 530 I/B Currently not Collectible Account 77 A balance due account is considered currently not collectible. Closing Code is 01-39. (see Section 11 TDA Closing Codes for appropriate closing codes) TC 530 CC 08 generates TC 540 and set the MFR to 8. 531 I/B Reversal of a Currently not Collectible Account 77 Indicates that the Account is now considered collectible. 532 I/B Correction of 530 Processed In Error 77 Indicates the previously posted 530 is in error. 534 Credit (PJ) I/B Expired Balance Write-off, accrued or assessed 54 May be input for zero or with an amount. If input with an amount, it credits the tax module for the portion of assessed module balance on which the CSED has expired and restricts the computer from interest and Failure to Pay Penalty computations. 535 Debit (PJ) I/B Reversal of Expired Balance Write-off 54 Reverses a TC 534 in whole or in part by debiting the tax module for the amount of the module balance which was written off incorrectly. If it completely reverses the TC 534 amount, the restrictions on computer computation of interest and FTP Penalty are removed. 537 I/B Reversal of Currently not Collectible Account Status Generated Transaction Reversal of TC 530. Is generated when a TDA is reissued as a result of the TPI (Total Positive Income) reported on a subsequent return, or the posting of a change of address or TC 150, TC977 to account in Currently not Collectible status with Closing Code 03. 538 B Trust Fund Recovery Penalty Cases 54 When input with an amount equal to or less than module balance, to reduce the outstanding balance of the module without reducing the tax liability. 1) if TC 538 attempts to post to other than a MFT 01/03/09/11/12 tax module or, 2) if TC 538 attempts to post to a module where a TC 971 AC 93 is not present, or, 3) when TC 538 or multiple TCs 538 exceed the module balance it will unpost. 539 B Trust Fund Recovery Penalty Cases 54 Reverses TC 538 in whole or in part, multiple TCs 538 may be reversed with a TC 539 with the same date. If TC 539 attempts to post to a module where a previously posted TC 538 is not present, or If TC 539 attempts to post to a module and does not have the same date as the previously posted TC 538 or the TC 539 amount exceeds the amount of TCs 538 with the same date, it will unpost. 540 I Deceased Taxpayer IMF: 61, 09, 10, 26, 27, 72, 73 Both: 11, 12, 21, 22, 77 Records death of taxpayer. Changes FR Code to “8” so blank returns are not mailed. Also may be generated as the result of a return (TC 150) posted with Condition Code “A” or “F” or by TC 530 CC Any line marked with # is for official use only
8A-21 Trans Code DR/CR File Title Valid Doc. Code Remarks 08. IMF: released by TC 542. 542 I Correction of 540 Processed in Error 77 Indicates the previously posted 540 was in error. FR is changed to “4” (IMF). 550 I/B Waiver Extension of Date Collection Statute Expires 77 Extends the Collection Statute Expiration Date to the data input with this transaction. For IMF only, an optional CSED TIN indicator (P) Primary, (S) Secondary, or (B) Both can be used to identify which taxpayer the extension applies to. TC550-Definer-CD required with TC 550 input. See 2.4.19-5(Cont 24) item 31 for values and meanings. 560 I/B/E Waiver Extension of Date Assessment Statute Expires 77 B/E Generated Transaction Extends the Assessment Statute Expiration Date to the date input. BMF: Generated when TC 300/301 posts with a Statute Extended Date that is equal to ASED on latest dated unreversed TC 560/564 already posted to the module. EPMF: Can be computer generated when a TC 421 posts with an EP Statute Date that is later than the module’s current ASED. 570 I/B Additional Liability Pending and/or Credit Hold I/BA/A; 17, 18, 24, 48, 58, 77 I/B; 09, 10, 11, 12, 21, 22, 26, 27 I: 61 Indicates additional liability pending. Freezes (—R freeze) module from refunding or offsetting credit out. TC 570 can be generated to establish frozen status by the following: IMF/BMF: A return (TC 150) posted with CCC “3” (IMF) or CCC “X” (BMF). Document code 34 credit transaction input with credit freeze code. TC 670 posts creating a credit balance and an unre versed TC 420 or 424 is posted to module. A document Code 54 with TC 291 and Priority Code 7 in blocking series 740-769. TC 150 blocking series 920-929. TC 24X with reference number 699. TC 680 if results in credit balance of $5 or more. TDI Refund Hold (Julian Date 999) BMF: When Form 706 module, in installment status 14, goes to credit balance. BMF: Generated when form 706 (MFT 52) in status 14 (installment) goes to credit balance, except when a prior TC 460 is posted. Use module control DLN. Frozen status released by the following: TC 571 or 572. Module goes to zero or debit balance (except when module contains any TC with Doc Code 33 in the DLN. Posting of TC 30X (except with disposal code 7 or 11). Posting of TC 29X (except with priority code 6 or 7 or blocked 200-299) TC 150 TC 840 blocked 920-929. TC 29X with TC 180 with zero amount if there is no unreversed TC 180 or 186 posted. Zero balance, TC 290 or 300 PC 8, TC 571 or TC 572 571 I/B Reversal of TC 570 77 Releases the 570/576 freeze status. 572 I/B Correction of 570 Processed in Error 77 Used to remove TC570/576 Input in error. 576 Debit I Unallowable Tax Generated Generated by TC 150 with a Credit Balance and Any line marked with # is for official use only
8A-22 Trans Code DR/CR File Title Valid Doc. Code Remarks (PJ) Hold Transaction Unallowable Tax. Holds the Unallowable Tax to the extent of the Credit Bal ance in suspense. Freezes the amount of the TC 576 from refund and offset out. Resequence all Debit transactions including generated Doc. Code 34 debits and transfer in (TC 370) except TC 667 & 896. (This amount has not been assessed). 577 Credit (PJ) I Reversal of TC 576 Generated Transaction Generated by TC 300, 571, 572 or TC 421 with Doc. Code 47 and Disposal Code 20-25, 27, 29, 31-33, 35 or 36. Restores TC 576 Unallowable Tax into the tax module and releases 576 hold. 582 I/B Lien Indicator 77 Federal Tax Lien has been filed for this tax period. This transaction can represent two different types of liens; “Self-releasing” and “Re-filed”. Each will have a unique indicator setting. On IMF this transaction is also used as a “2032A Indicator” and a Carry-over Basis Indicator. On BMF, used to post “2032A Election” (F706) or “2032A Heir” data (F1120, 1041, or 1065) or to post cross- reference SSN data (F720, Abstract no. 52). Generated to post to the entity when an MFT 01/11 TC 150 is input with a significant “parent EIN” field. Use the DLN for the TC 582 being generated and include the “parent EIN” in the TC 582. Generated to post the entity when a F1120/1120A/1120S/1041/1065 TC 582 posts to a tax module. Use the DLN of input TC 582 as the DLN for the TC 582 being generated. 583 I/B Reverse Lien Indicator 77 or Generated Transaction Reverses TC 582. Deletes Cross-Reference SSN (BMF only). TC 583s will be generated in the conversion run for those modules where the last CSED has expired and the first “lien only” TC 582 posted after cycle 198301 (BMF), or 198313 (IMF) (i.e. “Self-releasing” liens). Posts a cross reference TIN from a transfer on a revenue receipt transaction. Effective 1/2007, TC 583 must be used with one of the following definer codes: DC 1 – released DC 2 – withdrawal due to administrative error DC 3 – withdrawal due to collection due process appeal rights. DC 4 – reversal DC 5 – self-released (statute expiration) 586 B Transfer/revenue receipt cross-ref TIN 24, 48 Posts a cross reference TIN from a transfer on a revenue receipt transaction. 590 B/I/E Satisfying Trans. 14, 49 or Generated Transaction Not liable this tax period. Satisfies this module only. Requires a two digit closing code for IDRS input. See Section 11 for appropriate closing codes. 591 B/I/E Satisfying Trans. 14, 49 or Generated Transaction No longer liable for tax. Satisfies this module and all subsequent modules for same MFT if not already delinquent. Requires a two digit closing code for IDRS input. See Section 11 for appropriate closing codes. 592 B/I/E Reverse 59X Trans 14, 49 Reverse any previously posted TC 59x (regardless of the TC 59x cc) present in the module. Updates FRC from 0 to 1. 593 B/I/E Satisfying Trans 14, 49 or Generated Unable to locate taxpayer. Satisfies this module and all subsequent modules for same MFT. Requires a two digit Any line marked with # is for official use only
8A-23
Trans
Code
DR/CR File Title Valid Doc.
Code
Remarks
Transaction closing code for IDRS input.
See Section 11 for appropriate closing codes. TC 593
updates the Filing Requirement Code to zero.
Note: when an address change posts to the entity, a TC
592 is generated 1 cycle later for each module with a
RDD within the previous 5 years of the current 23C date.
594 B/I/E Satisfying Trans 14, 49 Return previously filed. Satisfies this module only.
Requires a two digit closing code for IDRS input.
See Section 11 for appropriate closing codes.
595 B/I/E Satisfying Trans 14, 49 Referred to Examination. Satisfies this module and all
subsequent modules for same MFT. Requires a two digit
closing code for IDRS input. Updates FRC to zero.
See Section 11 for appropriate closing codes.
596 B/I/E Satisfying Trans 14, 49
597 B/I/E Satisfying Trans 14, 49 Surveyed. By National Office direction only. Satisfies this
module only. Requires a two digit closing code for IDRS
input.
See Section 11 for appropriate closing codes.
598 B/I/E Satisfying Trans 14, 49 Shelved. By National Office direction only. Satisfies this
module only. Requires a two digit closing code for IDRS
input.
See Section 11 for appropriate closing codes.
599 B/I/E Satisfying Trans 14, 49 Return secured. Satisfies this module only. Requires a
two digit closing code for IDRS input.
See Section 11 for appropriate closing codes.
600 Credit
(PJ)
I/B/E Underpayment
Cleared
Manually (Under
$5)
Manual Clearance of underpayment for less than $5.00.
Input only as a part of an account transferred in: see TC
370.
604 B/I Assessed Debit
Cleared
Generated
transaction
Generated when a TC 971 AC 31/32 posts and the
module balance is debit.
Post TC 604 to the module for the amount of the
assessed balance.
Accrued Interest and Accrued Penalty fields will be
posted.
Update Status as appropriate.
A TC 604 indicator (restricting penalty and interest) will be
displayed in the tax module balance section.
The Julian date of the generated TC 604 should be
modified to be 999 for AC 31 and 998 for AC 32.
When TC 608 posts, extract to IDRS if the module is
under IDRS control.
605 B/I Generated
Reversal of TC
604
Generated
transaction
Generated TC 605 for the full amount of the previously
posted unreversed TC 604 when a TC 972 AC 31/32
posts.
606 Credit
(NPJ)
I/B Underpayment
Cleared (Under
$5)
Generated
Transaction
Clears any debit (plus) net balance less than $5.00. For
MFT 61 debit balance must be under $1.00.
607 Debit
(NPJ)
I/B Reversal of
Underpayment
Cleared
Generated
Transaction
Reverses a previous write-off under certain conditions if a
dishonored check is posted to a module or a remittance is
received which equals or is less than the amount of a
previous small balance write off.
608 Credit
(NPJ)
I/B Statute
Expiration
Clearance to
Zero Balance
Generated
Transaction
Generated weekly when Collection Statute Expiration
Date expired and module assessed balance is debit. Post
TC 608 to the module for the amount of the assessed
balance. Accrued interest and accrued penalty fields will
Any line marked with # is for official use only
8A-24 Trans Code DR/CR File Title Valid Doc. Code Remarks and Remove be posted. Update status as appropriate. The TC 608 will carry a zero amount when the assessed balance is already zero and there are only accruals of FTP and/or interest when the last module CSED expired. 609 Debit (NPJ) I/B Reversal of Statute Expiration Generated Transaction Generate TC 609 for the full amount of previously posted unreversed TC 608 when: 1) a subsequent transaction carrying a money amount posts, or 2) CSED is extended or suspended. For partial reversals, subsequent to the generation of the TC 609 generate TC 608 for the remaining balance. Prior to 1993: Generated with transaction code 370 (Doc Code 52). Issue a new TDA Information Record when current module status is TDA status or Status 12 preceded by TDA status, the total module balance is $25.00 or more, and a TC 609 posted in the current cycle but there is no TC 29X or TC 30X posting in the current cycle. 610 Credit (PJ) I/B Remittance with Return IMF: 11, 12, 17, 18, 19, 21, 22, 24, 26, 33, 34, 58, 70,76 BMF: 03, 05, 06, 08-14, 16 20, 24, 25, 34, 38, 40-44, 46, 58, 65, 70, 71,76, 81, 83, 90, 91, 95 19, 24, 58, 87 Credits the tax module with a payment received with the return, including payment with voucher. 611 Debit (PJ) I/B Dishonored Remittance with Return Reverses a dishonored payment submitted with return. Reduces TC 610 credit in whole or in part. BMF/IMF: If not accompanied by a secondary TC 280, a TC 286 is systemically generated. 612 Debit (PJ) I/B Correction of 610 Processed in Error 19, 24, 34 Reverses a 610 transaction in whole or in part that is posted in error by debiting the Tax Module for the amount of the remittance with return. NOTE: Form MFT 04, only valid for tax periods subsequent to 199412 (not valid with 34 doc code). 620 Credit (PJ) B Initial installment payment: Form 7004, MFT 02, 05, 06, 07, 08, 12, 33, 42, 77, 78; Form 8868 (TY 2005 and subsequent), MFT 34, 36, 37, 44, 50, 67; Form 5558 (TY 2007 and subsequent), MFT 76. 04, 17, 19 Credits the module with the remittance received with the Form 7004. Form 7004 TC 620 Doc Code 04 generates TC 460 to extend the due date (if Condition Code “L” not present) for filing return and generates Status Code 04 for 1120 series,706-GS(D), 706-GS(T), 1041, 1041-N, 1041 QFT, 1042, 1065, 1065-B, 3520-A, 8804 or Status Code 14 for Form 8868. Form 8868 – TC 620 Doc Code 04 generates TC 460 to extend the due date and generates Status Code 04 if Notice Code 1 (approved first extension) or 2 (approved second extension) is present. Form 5558 – TC 620 Doc Code 04 generates TC 460 and Status Code 04 and extends the due date for filing return if Notice Code 1 (approved extension) is present. 621 Debit (PJ) B Dishonored Installment Payment 19, 24, 58, 87 Reverses a dishonored payment submitted with a tentative Form 1120 return or Forms 7004/2758/8736. Reduces TC 620 credit in whole or in part. BMF: If not accompanied by a secondary TC 280, a TC 286 is systemically generated. 622 Debit (PJ) B Correction of 620 Processed in 19, 24, 34 Reverses TC 620 by debiting the Tax Module for the amount of the 622 transaction. Any line marked with # is for official use only
8A-25 Trans Code DR/CR File Title Valid Doc. Code Remarks Error Releases credits only to the amount of the input TC 622. 630 Credit (PJ) I/B Manual Application of Appropriation Money 51, 52 Manually computed credit for amount falling under Separate Appropriations. With identification number 02, indicates credit for solar or wind energy investment. 632 Debit (PJ) I/B Reverse of Manual Application of Appropriation Money 51, 52 Reversal of TC 630. Identification number 03 indicates reversal of credit for solar or wind energy investment. 636 Credit (NPJ) I/B Separate Appropriations Refundable Credit Generated Transaction Master File generated credit for amounts falling under Separate Appropriations. With identification number 02, indicates credit for solar or wind energy investment. 637 Debit (NPJ) I/B Reversal of Separate Appropriations Refundable Credit Generated Transaction Reversal of TC 636. Identification number 03 indicates reversal of credit for solar or wind energy investment. 640 Credit (PJ) I/B Advance Payment of Determined Defi- ciency or Underreporter Proposal All: 17, 18, 19, 24, 58, I/B: 34 Credits the tax module with an advance payment of a determined deficiency. BMF/IMF: Overpayment interest is never allowed on TC 640 (blocked 990-999) “Cash Bonds” which are in excess of the audit deficiency to which it is applied. Overpayment interest is not allowed even if the deficiency is subsequently abated in whole or in part. Also refer to Revenue Procedure 2005-18 for more information. Tax module frozen from refunding, offsetting out or credit elect when TC 640 posted and no TC 300 present or TC 300 has disposal code 7 or 11 or the 23C date of TC 300 (not disposal code 7 or 11) is earlier than transaction date of TC 640. Freeze is released when TC 640s are reversed, posting of TC 300 (not disposal code 7 or 11), TC 29X blocking series 500-519, 540-589, 600-619 or 640-679, or module balance becomes zero or debit. (MFT 55 640 freeze released when TC 640s are reversed or total module balance becomes zero or debit). Module is frozen from offsetting in when TC 640 posts and there is not a TC 300 with a 23C date prior to the transaction date of the TC 640. Freeze is released when TC 640s are reversed, posting of TC 29X (except PC 6 or 7 or B.S. 500-519/600-619) or 30X for an amount, module becomes zero or debit balance, TC 846/706/826/896/736/340/341/780 or 856 posts. Also used to post URP CP-2000/Stat. Notice Payments, etc. 641 Debit (PJ) I/B Dishonored Advanced Payment 19, 24, 58, 87 Reverses a dishonored payment submitted as a designated advanced payment. Reduces TC 640 credit in whole or in part. BMF/IMF: Releases TC 640 freeze, if net of 64X transactions reach zero. If not accompanied by secondary a TC 280, a TC 286 is systemically generated. 642 Debit (PJ) I/B Correction of 6 Processed In Error 40 All: 19, 24 I/B: 34 Reverses a 640 transaction in whole or in part by debiting the Tax Module for the amount of the remittance. BMF/IMF: Releases TC 640 freeze if net of 64X transactions reach zero. 650 Credit (PJ) B Federal Tax Deposit 19, 24, 34, 97 (FTD) Credits Tax Module for Federal Tax Deposit payment when MFT 01, 03, 09, 10, 11, 12 or 16. (Tax Module is frozen from refunding or offsetting until TC 150 posts.) NOTE: For MFT 04, only valid for tax periods subsequent Any line marked with # is for official use only
8A-26 Trans Code DR/CR File Title Valid Doc. Code Remarks to 199412. Tax period must end in ‘12’. Not valid with doc code 34. 651 Debit (PJ) B Dishonored Federal Tax Deposit (FTD) 19, 24, 87, 97 Reverses a dishonored payment submitted as a Federal Tax Deposit. If not accompanied by a secondary a TC 280, a TC 286 systemically generates. Valid MFTs are 01, 03, 09, 10, 11, 12, 14, and 16. 652 Debit (PJ) B Correction of FTD Posted In Error 19, 24, 34, 97 Reverses TC 650 in whole or part by debiting the module. Debits Tax Module for Federal Tax Deposit posted in error when MFT is 01, 03, 09, 10, 11 or 34. NOTE: For MFT 04, only valid for tax periods subsequent to 199412. Tax period must end in ‘12’. Not valid with doc code 34. 660 Credit (PJ) I/B Estimated Tax 17, 24, 34, 58 Credits tax module for amount of Estimated Tax paid. Credit is frozen from refunding or offsetting until a TC 590/591(BMF only) or a TC 150 posts. Applicable to Forms 990C, 990T, 990PF, 1040, 1041, 1041ES, and 1120 only. IMF: See UPC 198 and UPC 305. 660 Credit (PJ) B Federal Tax Deposit 19, 97 The transaction code that identifies the credit on the tax module as an FTD payment. Applicable MFTs that can be used with this TC are 02, 05, 33, 34 and 44. 661 Debit (PJ) I/B Dishonored ES Payment or FTD I/B: 19, 24, 58, 87 B: 97 Reverses a dishonored payment submitted as an estimated tax payment or a Federal Tax Deposit. If not accompanied by a secondary TC 280, a TC 286 is systemically generated. 662 Debit (PJ) I/B Correction of 660 Processed In Error I/B: 19, 24, 34, 58, 87 B: 97 Reverses a TC 660 or TC 666 in whole or in part by debiting the module. IMF/BMF may reverse TC 430 remittance amount. BMF: Debits tax module for Federal Tax Deposit posted in error when MFT 02, 05, 33, 34 or 44. IMF: Records the transfer of underclaimed ES Credits which are frozen. Doc. Code 24 or 34 indicates the credits have been transferred to another account: the amount of the transaction is debited to the Tax Module and any balance is unfrozen. Reverses the TC 430 remittance amount: TC 662 in zero amount releases frozen excess ES credits. 666 Credit (NPJ) I Estimated Tax Credit Transfer In Generated Transaction When taxpayer claims more ES credits than are posted in tax module, settlement is frozen and a TC 667 is generated and resequenced to search the spouse’s tax module. TC 666 represents the amount of ES credits transferred-in from the spouse’s module (may be zero if none available or spouse’s account is not found) and freeze is released. Also, credits to a deceased taxpayer’s spouse’s account. (Julian 999) Initialized when a CCC “F” return posts requesting credit elect. 667 Debit (NPJ) I Estimated Tax Debit Transfer Out Generated Transaction Debit transaction representing amount of ES Credits transferred to a spouse’s account. Release Excess ES Credit Freeze. 670 Credit (PJ) I/B Subsequent Payment All: 17, 18, 19, 24, 58 I/B: 34 If return has posted, credits the Tax Module with payment on account. If return has not posted, credits the Tax Module with prepayment on account. See UPC 198, and UPC 305. May carry a Designated Payment Code (DPC) (See section 11.12) Processing of TC 670 with secondary TC 460 use doc code 19. 671 Debit (PJ) I/B Dishonored Subsequent Payment 19, 24, 58, 87 Reverses a dishonored check submitted as a subsequent payment. IMF/BMF: If not accompanied by a secondary TC 280, a TC 286 is systemically generated, except for blocking series 800-899 (EFT Payments). Any line marked with # is for official use only
8A-27 Trans Code DR/CR File Title Valid Doc. Code Remarks Note: Not valid with doc code 34. 672 Debit (PJ) I/B Correction of 670 Processed In Error All: 24 I/B: 34 Reverses a 670 in whole or in part by debiting the mod ule. Note: For MFT 04, only valid for tax periods subsequent to 199412, tax period must end in ‘12’, not valid with doc code 34. 673 Input of a TC 672 Changes an existing TC 670 to TC 673. 678 Credit (PJ) B Credits for Treasury Bonds 17, 24, 58 Credits Tax Module for amount of estimated tax paid by Treasury Bonds. Applies only to Estate Tax. 679 Debit (PJ) B Reversal of Credits for Treasury Bonds 24, 58 module. Reverses TC 678 in whole or in part by debiting the 680 Credit (PJ) I/B Designated Payment of Interest 17, 18, 19, 24 Input to pay assessed and/or unassessed interest due without tolerance application. If unrestricted, updates interest paid field by the TC 680 amount. If the interest paid field exceeds the interest assessed field, generates TC 196 to the extent of paid unassessed interest due. Any portion that exceeds TOTAL interest due is applied to tax and penalty. The TC 680 amount which pays assessed interest is excluded when recomputing interest. 681 Debit (PJ) I/B Dishonored Designated Payment 19, 24, 58, 87 Reverses a dishonored check submitted as a designated payment of interest.. Reduces the TC 680 transaction in whole or in part. If not accompanied by a secondary TC 280, a TC 286 is systemically generated. 682 Debit (PJ) I/B Correction of 6 Processed In Error All: 19, 24, 58, 87 I,B: 34 Reverses 680 credit in whole or in part by debiting the Tax Module. IMF: When posted, computer automatically generates a TC 197 interest reversal (of TC 196) generated from the posting of TC 680 if interest has not been abated previously. TC 197 will not generate if interests restricted with TC 340/341. 80 690 Credit (PJ) I/B Designated Payment of Penalty 17, 18, 19, 24, 34, 58 Credits the Tax Module for a designated payment of a penalty assessment. 691 Debit (PJ) I/B Dishonored Designated Payment 19, 24, 58, 87 Reverses dishonored payment submitted as a designated payment of penalty. Reduces the TC 690 transaction in whole or in part. If not accompanied by a secondary TC 280, a TC 286 is systemically generated. 692 Debit (PJ) I/B Correction of 690 Processed In Error 19, 24, 34 Reverses a 690 credit in whole or in part by debiting the Tax Module. 694 Credit (PJ) I/B Designated Payment of Fees and Collection Costs All: 17, 18, 19, 24, 58 I/B: 34 Designated Payment of Fees and collection costs. The money amount must be equal to or less than the net amount of unreversed TC 360’s excluding amount of previously applied TC 694’s. Will also go unpostable if there is no TC 360 present. 695 Debit (PJ) I/B Reverse Designated Payment of Fees and Collection Costs All: 19, 24 I/B: 34 Reverses TC 694 in whole or part. 700 Credit (PJ) I/B Credit Applied 24, 58 Credits Tax Module for a manually transferred amount. Will have corresponding debit TC 820 if amount is from a MF Account. Accounting credit posts in erroneous refund cases to prevent bill from generating. Credit will be reversed once refund repaid. For MFT 04, only valid for tax periods subsequent to 199412. Tax period must end in “12”. Not valid with doc code 34. 701 Debit I/B Reverse 24 Reverses the generated 706 credit applied in whole or in Any line marked with # is for official use only
8A-28 Trans Code DR/CR File Title Valid Doc. Code Remarks (PJ) Generated Overpayment Credit Applied part by debiting the Tax Module. Transaction date must match TC 706 date. CAUTION: When transaction dates are the same, sequencing matters. Multiple transactions must be processed either in the order the TC 706s occur or decreasing money amounts. The corresponding credit is TC 821. 702 Debit (PJ) I/B Correction of Erroneously Applied Credit 24, 58 Reverses TC 700 credit applied in whole or in part by debiting the Tax Module. Transaction date must match TC 700 date. The corresponding credit is TC 822. For MFT 04, only valid for tax periods subsequent to 199412, not valid with Doc Code 34. 706 Credit (NPJ) I/B Generated Overpayment Applied from Another Tax Module Generated Transaction An ECC computer generated transaction in the amount of a credit offset into a Tax Module. A TC 826 debit transaction is the corresponding entry. Before generating a refund, the computer analyzes all Tax Modules in the account and offsets the credit to any Tax Module with a balance past due. 710 Credit (PJ) I/B Overpayment Credit Applied from Prior Tax Period 48, 58 Credits Tax Module for amount of overpayment from prior year’s return which taxpayer elects to apply to the succeeding year’s estimated tax. If Document Code 48, it is transferred from one tax period to another within the ADP system and therefore must be accompanied by TC 830. Document Code 58 is used during conversion to ADP to transfer these credits from the District Office to the proper Tax Module on the Master File. 712 Debit (PJ) I/B Correction of 710 or 716 Pro- cessed In Error 48 Reverses a TC 710 or 716 credit in whole or in part by debiting the Tax Module. Generally requires a counter entry of TC 710 to credit the correct Module. Releases excess ES Credit Freeze. Transaction date must match TC 710 or 716 date. 716 Credit (NPJ) I/B Generated Overpayment Credit Applied from Prior Tax Period Generated Transaction An ECC computer generated credit which applies the amount of credit elected and available from the preceding year’s Tax Module. A TC 836 debit is generated for the amount of the credit. Applicable to Forms CT-1, 720, 940, 941, 943, 945, 990C, 990T, 990PF, 1040, 1041, 1042 and 1120. 720 Credit (PJ) I/B Refund Repayment 45, 48 BMF/IMF Tax Module is frozen from offsetting and refunding unless TC290/291 is posted with Priority Code 8 or tax balance becomes zero or debit. Companion TC is 772 for interest amount. 721 Debit (PJ) I/B Dishonored Refund Repayment 45 Dishonored check: may be equal to or less than the TC 720. Companion TC is 770 for interest amount. If not accompanied by a secondary TC 280, TC 286 is systemically generated. 722 Debit (PJ) I/B Correction of 720 Processed In Error 48 Taxpayer’s correction or adjustment made to refund repayment. Companion TC is 770 for interest amount. 730 Credit (PJ) I/B Overpayment Interest Applied 24, 58 Credits Tax Module for a manual transfer of an overpayment of interest. Document Code 24 records a transfer with the ADP system and generally requires a corresponding TC 850 debit. Doc. Code 58 transfers such overpayment to the MF from a non-ADP return. Reversed by a TC 732. 731 Debit (PJ) I/B Reverse Generated Overpayment Interest Applied 24 Reverses the generated TC 736 interest credit applied in whole or in part by debiting the Tax Module. Transaction date must match TC 736 date. Reverses erroneously posted TC 756. The TC 731 must match the date of the TC 756 and is used in the same manner as TC 731 when reversing a TC 736. 732 Debit I/B/A Correction of 730 24, 58 Reverses TC 730 interest credit applied in whole or in Any line marked with # is for official use only
8A-29 Trans Code DR/CR File Title Valid Doc. Code Remarks (PJ) Processed in Error part by debiting the Tax Module. Transaction date must match TC 730 date. 736 Credit (NPJ) I/B Generated Interest Overpayment Applied Generated Transaction Records the computer generated transfer of an interest refund to a Tax Module in debit (underpaid) status. Credits the module for the amount of interest, whichever is less. The corresponding debit is a TC 856. Reversed by a TC 731. 740 Credit (PJ) I/B Undelivered Refund Check Redeposited 45 BMF/IMF: Freezes module from refunding and causes issuance of CP 31 for IMF or CP 231 for BMF (undelivered refund check notice). If any module in the account is in 740 Freeze condition, IMF-Freeze condition is released by the posting of TC 018, or BMF-Freeze condition is released by TC 018 or an address change posting, the frozen credit is released for subsequent reissuance of the refund. 742 Debit (PJ) I/B Correction of 740 Processed In Error 45 Must match an unreversed TC 740 on date and amount to post. After posting, if the amount of the TC 740 transaction is zero, the 740 Module Freeze is released. 756 Credit (NPJ) B Interest on Overpayment Transferred from IMF Generated Transaction Posts interest generated on an IMF overpayment transferred to a BMF Tax Module in debit (underpaid) status. Credits module with amount of interest or amount of underpayment whichever is less. Corresponding debit is TC 876. 760 Credit (PJ) I/B Substantiated Credit Payment Allowance 48 Credits the Tax Module for a payment which was substantiated as having been paid, but not posted to the MF. 762 Debit (PJ) I/B Correction of TC 760 Processed In Error 48 Reverses TC 760 in whole or in part by debiting the module. 764 Credit (NPJ) I Earned Income Credit 47, 54 Posts Earned Income Credit generated from line items from Adjustments. The Credit is for full years except decedents for tax periods ending 12/31/1975 through 11/30/1977. The Credit is available for offset, refund or credit elect. 765 Debit (NPJ) I Earned Income Credit Reversal 47, 54 Reverses TC 764 or 768. 766 Credit (NPJ) I/B Generated Refundable Credit Allowance 47, 54 ECC generated to allow a refundable credit (other than ES or excess FICA) which was verified on a Form 720, (abstract 11 amount) 941, 942, 943, 945 (Advanced Earned Income Credit) 990C, 990PF, 990T, 1040, 1040C, 1041, 1120 or 1120S return but not previously posted to the Tax Module, or from the appropriate line item adjustment of an Examination or DP Tax Adjustment. Includes credit allowed for gasoline tax paid, credit from Regulated Investment Co., or Covenant Bonds with item reference 334 (199312-199411 only) for installments of 1993 additional taxes. 766 w/OTN Credit I/B IRS TOP Offset Reversal 47, 54 Reverses a prior posted TC 898, TOP Offset, when input with the same offset trace number (OTN). See Section 8.17 for the explanation of the credit references. 767 Debit (NPJ) I/B Generated Reversal of Refundable Credit Allowance 47, 54 A generated error correction which reverses a TC 766 credit allowance posted in error. Results from the appropriate line item adjustment of an Examination or DP Tax Adjustment with item reference 334 (199312-199411 only) for installment of 1993 additional taxes. 767 w/OTN Debit I/B Rejected TOP Offset Reversal 47, 54 Reverses a prior posted TC 766, TOP offset reversal, when input with the same offset trace number (OTN). Caution: This transaction must not be input except to correct a TC 766 on the FMS Reject Listing. Any line marked with # is for official use only
8A-30 Trans Code DR/CR File Title Valid Doc. Code Remarks 768 Credit (NPJ) I Earned Income Credit Generated Transaction Posts Earned Income Credit which is generated from information received from Code and Edit. 770 Credit (NPJ) I/B Credit Interest Due Taxpayer 45, 47, 48, 54 Credits the Tax Module to allow credit on overpayment. Includes restricted interest on overpayment or offsetting interest adjustment to TC 721, 722 or 840. Overpayment interest is not computer generated until module balance reaches zero. Manual reversal of netted interest. 771 Debit (NPJ) B Interest Reversal Prior to Refund Issuance 48 Reverses amount of interest (TC 770 or 776) included in refund deletion. Accompanies T C 842. 772 Debit (NPJ) I/B Correction of 770 Processed In Error or interest netting 45, 47, 48, 51, 54 Reverses a 770 or 776 transaction in whole or in part by debiting the Tax Module. When secondary to TC 720, it represents an offset to the original TC 776 allowance. Manually calculated debit interest that is charged at credit interest rates when “netting” is applicable. 776 Credit (NPJ) I/B Generated Interest Due on Overpayment Generated Transaction BMF/IMF: Credits the Tax Module for the amount of computer generated interest due when a Tax Module is overpaid as the result of a credit or an abatement. If restricted credit interest was previously posted to the Tax Module, interest must be manually computed. 777 Debit (NPJ) I/B Reverse Generated Interest Due Taxpayer or interest netting Generated Transaction Generated from the posting of TC 740 or 841 to reverse the generated interest amount allowed on latest dated refund (TC 840 or 846) when a TC 740 (undeliverable refund check) or a TC 841 (Cancelled Refund Deposit) posts. Also generated debit interest that is changed at credit interest rates when “netting” is applicable. An interest netting TC 777 is generated with “999” in the Julian Date of the DLN to identify the transaction as “netted interest”. 780 I/B Master File Account Compromised 77 To post, a return (TC 150) and an unreversed TC 480 must be posted. Issuance of OIC transcripts is continued. (1) Unreversed TC 780 generates OIC Transcript whenever module net balance changes. BMF: Releases TC 480 freeze, but does not stop issuance of transcripts. Freezes module from offset in. Prevents computer calculation of interest and FTP. IMF: Prevents computer generation of credit or debit interest. Credits are frozen from refunding in all tax modules of the account for 8 weeks; also, credits in the affected tax module are frozen from offsetting in or out. 78 Hold released by TC 781, 782 or 788. 781 I/B Defaulted Account Compromise 77 Reverses all previously posted TC 780 transactions in the module. OIC Transcript is issued in cycle of posting and discontinues further OIC Transcripts. IMF: Releases Credit/Debit Interest, FTP Restrictions and 780/480 Indicators. BMF: Releases interest and FTPP computation restrictions. 782 I/B Correction of 780 Processed In Error 77 Records the correction of 780 posted in error. Reverses all previously posted TC 780 transactions in the module. BMF/IMF: Does not stop transcripts. Tax Module reverts to status under TC 480. IMF: Re-freezes the Tax Module against offsetting out and refunding. IMF: Releases debit/credit interest restriction. BMF: Releases interest and FTPP computation restrictions. 788 I/B All Collateral Conditions of the Offer Completed 77 To post, an unreversed TC 780 must be posted. Records the closing of an accepted Offer-in-Compromise. Issuance of future OIC transcripts is discontinued. BMF/IMF: Account and Tax Module is released for offsetting and refunding insofar as pertains to OIC freeze. Credit/Debit interest restriction (and FTP on BMF) Any line marked with # is for official use only
8A-31 Trans Code DR/CR File Title Valid Doc. Code Remarks established from the posting of TC 780 are retained. 790 Credit (PJ) B/I Manual Overpayment Applied from IMF A/B/I: 24 B: 34 Manually applied overpayment credits transferred from the IMF to the BMF. IMF credits are not applicable to taxpayers with a Form 706, 709, 990, 990C, 990PF, 990T, 1041, 1041A, 1065, 1120, 4720 or 5227 filing requirement Corresponding debit is TC 890. Will unpost unless TC130 present. 792 Debit (PJ) B/I Correction of 790 Processed In Error B/A/I: 24 B: 34 Reverse TC 790 or 796 in whole or in part by debiting the tax module. Transaction date must match TC 790 or 796 date. The corresponding credit is TC 892. 796 Credit (NPJ) B Overpayment Credit from IMF All: Generated Transaction A: 29 Credits the tax module for an amount of IMF overpayment transferred to the BMF or IRAF. The credit is for the lesser of the amount of the IMF overpayment or the BMF underpayment. BMF: Generated when a taxpayer overpays his/her IMF account by $100 or more and underpays his/her BMF account. Not applicable if this account contains a Form 706, 709, 990, 990C, 990PF, 990T, 1041, 1041A, 1065, 1120, 4720 or 5227 filing requirement or tax module. Reversed by a TC 792. 800 Credit (PJ) I/B Credit for Withheld Taxes 48, 51 Identifies a manually prepared transaction for the input of Claimed Withholding and Excess FICA Taxes collected at source. 802 Debit (PJ) I/B Correction of an 800 Processed In Error 48, 51 Reverses an 800 in whole or in part; debits the tax module for amount of transaction. 806 Credit (NPJ) I/B Credit for Withheld Taxes and Excess FICA Generated Transaction or 54 Credits the tax module for the amount of withholding taxes and excess FICA claimed on a Form 1040 or 1041 (198712 & later) return. May also be generated by appropriate line adjustment on an Examination or DP Tax Adjustment. 807 Debit I/B (NPJ) Reversed Credit for Withheld Taxes Generated Transaction or 54, 51 Reverses the TC 800 or 806 credits in whole or in part by posting a debit to the tax module. MCC computer generated from the appropriate line adjustment of an Examination or DP Tax Adjustment. MFT 05: only reverses TC 806. 810 I Refund Freeze 77 To freeze the module from refunds, offsets and credit elect. TC 810 with Code 1 indicates prefiling notification. Code 2 indicates ATSDT (Abusive Tax Shelter Detection Teams). Code 3 earned Income Credit Check Freezes YR input. Contact Examination Branch if this transaction needs to be input. 811 I Reverse Refund Freeze 77 Reverses TC 810 in whole or in part. TC 811 with zero will reverse the TC 810 and allow release of all credit (providing no other freezes are in effect). 820 Debit (PJ) I/B Credit Transferred 24, 58 Manually transfers previously posted credit amount to another tax module, another account, excess collections, or other destination as required. BMF/IMF Releases Assessment Statute Expiration Freeze for Doc. Code 24 only. CAUTION: CREDIT MUST BE AVAILABLE ON MASTER FILE AT TIME OF POSTING OR WILL UNPOST. IMF: SEE UPC 175. BMF: SEE UPC 325. The corresponding credit is TC 700. NOTE: Form MFT 04, only valid for tax periods subsequent to 199412. Tax period must end in ‘12’. Not valid with 34 Doc code. 821 Credit (PJ) I/B Reverse Generated Overpayment Credit 24 Reverses the generated TC 826 overpayment credit transferred in whole or in part by crediting the tax module. Transaction date must match TC 826 date. CAUTION: When transaction dates are the same, Any line marked with # is for official use only
8A-32 Trans Code DR/CR File Title Valid Doc. Code Remarks Transferred sequencing matters. Multiple transactions must be input in the order that the TC 826’s occur. The corresponding debit is TC 701. 822 Credit I/B Correction of an Overpayment Transferred In Error 24, 58 Reverses TC 820 and 824 in whole or in part by crediting the Tax Module. The corresponding debit is TC 702. NOTE: For MFT 04, only valid for tax periods subsequent to 199412. Not valid with 34 doc code. 824 Debit (PJ) I/B Overpayment Credits Transferred to Another or to Non-MF Accounts 24, 58 Transfers overpayment credits frozen by TC 130 Account Refund Freeze. Releases TC 130 Account Refund Freeze. IMF: See UPC 168 and 175. BMF: See UPC 325. 826 Debit (NPJ) I/B Overpayment Transferred Generated Transaction An ECC computer generated debit for the amount of overpayment credit transferred to another tax module within this taxpayer’s account. The corresponding credit is 706. 830 Debit (PJ) I/B Overpayment Credit Elect (Transferred) to Next Periods Tax 48 Debits the tax module for the amount of credit elected to be transferred to the following period with same type of tax. A manual transfer. The corresponding credit is 710. Release Hold Refund Freeze. CAUTION: Credit must be available on Master File at time of posting or it will be unpostable. IMF: See UPC 175. BMF: See UPC 325. 832 Credit (PJ) I/B Correction of Credit Elect Transfer 48 Corrects an 830 or 836 transaction posted in error. Transaction date must match TC 830 or 836 date. 836 Debit (NPJ) I/B Overpayment Credit Elect Transferred to Next Periods Tax Generated Transaction A debit for the amount of overpayment elected to be applied to the following tax period. ECC computer generated upon posting a Form CT-1, 720, 940, 940EZ, 941, 943, 945, 990C, 990T, 990PF, 1040, 1041, 1042, 1120 if a credit amount exists. 840 Debit (PJ) I/B Manual Refund 45 Designates a manual refund was issued prior to or after a return (TC 150) has posted. If return has not posted, freeze module from refunding or offsetting out. Refer to Freeze Code -X in Section 8. 841 Credit (PJ) I/B Cancelled Refund Check Deposited 45, 48 Credits the tax module for the amount of the transaction from a refund check (TC 840 or BMF/IMF 846) which was cancelled. BMF/IMF: Module is frozen from offsetting or refunding. (Exception: Refunds that have been recertified are not frozen. Block and serial no. 88888.) is released by: BMF—An Examination or DP tax adjustment Doc. Code 24 or 34; TC 820, 830 or 843; when tax module balance becomes zero or debit; or by TC 571 or 572 if a TC 570 has posted. It is used on Non-Master File to assess the amount that has been erroneously abated. 842 Credit (PJ) B Refund Deletion 48 The transaction will delete the scheduled refund prior to its release to the Treasury Disbursing Center. The transaction is posted to the BMF tax module as a credit. Companion TC is 771 for interest amount. Tax module is frozen from offsetting or refunding unless TC 290/291 is posted with Priority Code 8. It is released by: Examination or DP Tax Adjustment; Doc. Code 24 or 34; TC 820 or 830; or tax module balance becomes zero or debit; or by TC 571 or 572 if a TC 570 has posted. Item is not journalized but is fully controlled. 843 Debit (PJ) I/B Check Cancellation Reversal 45 Reversal of erroneous TC 841. Date and amount must match those of the TC 841 being reversed. 844 I/B Erroneous 77 Zero amount transaction which identifies tax module Any line marked with # is for official use only
8A-33 Trans Code DR/CR File Title Valid Doc. Code Remarks Refund containing an erroneous refund. Must find an unreversed TC 840 or 846 to post. Freezes entire account from refunding. Freezes any modules with a TC 844 present from offsetting in or out. Refer to -U Freeze in Section 8. Generates “TRANS-844” Transcript for any module that the net module balance has been changed and is credit. 845 I/B Reverse Erroneous Refund 77 Zero amount transaction. Reverses TC 844. Must find an unreversed TC 844 to post. 846 Debit I/B Refund of Overpayment Generated Transaction 24, 58 Debits the tax module for the amount of overpaid tax (plus applicable interest) to be refunded to the taxpayer. 850 Debit (PJ) I/B Overpayment Interest Transfer Manually transfers interest on overpayment to another tax module and generally requires a corresponding 730 credit. 851 Credit (PJ) I/B Reverse Generated Overpayment Interest Transfer 24 module. Reverses TC 856 in whole or in part by crediting the tax 852 Credit (PJ) I/B Correction of 850 Processed In Error 24, 58 Corrects 850 transaction by posting a credit to the tax module. 856 Debit (NPJ) I/B Overpayment Interest Transfer by Computer Generated Transaction Debits the tax module for the amount of interest which can be transferred and applied to a tax module in debit (balance due) status. The corresponding credit is TC 736. 860 I/B Reverses Erroneous Abatement 51 Reverses erroneous abatement after statute of limitations has expired. (Does not post to Master File.) 876 Debit (NPJ) I Interest on Overpayment Transferred to BMF Transaction Generated Posts interest generated on an IMF overpayment transferred to a BMF tax module in debit (underpaid) status. Corresponding credit is TC 756. 890 Debit (PJ) I Manual Transfer of Overpayment Credits to BMF 24 Manual transfer of overpayment credits from the IMF for application to the BMF or IRAF. (BMF credits cannot be applied to taxpayers filing Form 990, 990C, 990PF, 990T, 1041, 1041A, 1065, 1120, 4720 or 5227.) The corresponding credit is TC 790. Will unpost unless TC 130 is present. 892 Credit (PJ) I Correction of TC 890 Processed In Error 24 Reverses TC 890 or 896 in whole or in part by crediting the tax module. Transaction date must match TC 890 or 896 date. Corresponding debit is TC 792. 896 Debit (NPJ) I/B Overpayment Credit Offset Generated T Transaction or 29 TX C896 with AG/SA code represents a previously posted DMF offset. A DMF TC 896 will no longer occur after 1/11/1999 because CC DMFOL no longer exists after that date. Instead, information about DMF offsets (TC 896) can be obtained from CCs IMFOL, BMFOL, INOLEX and MOD. 897 Credit (NPJ) I/B DMF Offset Reversal 47, 54 Credits the tax module with the amount of DMF offset reversal requested. Reverse in whole or in part an associated TC 896 with a matching agency and sub agency. BMF: Valid on Form 1120. 898 I/B FMS TOP Offset Generated Transaction Treasury Offset Program (TOP) offset initiated by FMS. Posts with the trans date and DLN of the refund from which it originated. It has a memo amount, an Offset Trace Number (OTN), and an XREF SSN. TC 898 reduces the amount of the refund with which it is associated. Reversed by a TC 766 with the same OTN or TC899 with same OTN. 899 I/B FMS TOP Offset Generated TOP offset reversal initiated by FMS. Posts with a type Any line marked with # is for official use only
8A-34 Trans Code DR/CR File Title Valid Doc. Code Remarks Any line marked with # is for official use only reversal or Agency Refund/Reversal Transaction code, memo amount, and OTN. Reverses a prior posted TC 898 with the same OTN. Type 1 - FMS TOP offset reversal. Type 2 - Agency refund of TOP offset. Type 3 - FMS refund of TOP offset. Type 4 - Agency refund reversal. 901 I/B/E Delete IDRS Indicator 79 Campus request to delete a specific entity or tax module from the TIF (IDRS) based upon the FLC. Does not post to Master File. 902 I/B/E Campus IDRS Indicator 79 Campus request to put a specific entity or tax module on the TIF (IDRS). The requested module data will be displayed on IDRS in approximately 2 weeks and will remain on IDRS for 3 weeks unless other action established a longer retention. If no account or modules exists a Master File, a TC 904 is generated. Does not post to Master File. 903 I/B Master File IDRS Entity Delete Generated Transaction MCC computer generated to indicate that an entity was deleted by TC 020. Does not post to Master File. 904 I/B/E Notify IDRS Entity or Module not Present Generated Transaction Generated by ECC to notify IDRS that the entity or tax module requested by TC 902 is not present on the IMF/BMF. TC 904 will identify the Retention Register D.O. if the module has been removed. Doc Code 99 (4th & 5th digit of the 904 DLN) indicates TIN is present but module requested is not. With Doc Code 79, TIN is not present/Name Control incorrect. 910 I/B 77 911 I/B 77 912 I/B 77 914 I/B 77 915 IB 77 916 IB 77 917 IB 77 918 I/B 77 919 I/B 77 920 I/B IDRS Notice Status 79 Records notice Records in the Status History Section of the tax module, the status, date and amount of taxpayer balance due notices generated by IDRS. Does not post to
8A-35 Trans Code DR/CR File Title Valid Doc. Code Remarks Master File. 922 I IRP Underreporter Generated Transaction or 77 IRP Underreporter status transaction. Posts to tax module balance section. The transaction date and process codes are updated by subsequent TC 922. Will not affect status history section. See “Underreporter Process Codes”, Section 8. 924 I IRP COMM, IRP Communication Generated 77,99 or Transaction IRP communication transaction. Posts to IMF. Posted TC 924 is updated by all other 924s. TC 924 may be input from IRP or generated by Master File when: TC 300 Ref +S7890; or TC 140 or 922 with Int/Div field of $500 or more. Also refer to Back-up Withholding, Section 11. 930 I/B/E Return Required Suspense I/B 78, E 77 Generates Campus Notice CP 98/198/498 when TC 150 posts to a module containing TC 930. EPMF: Posts to a Plan Return Module when an unreversed return is not present in the module. A transcript is produced when an unreversed TC 150 posts. 932 I/B Reverse Return Required Suspense 78 Reverses a TC 930. 940 I/B Strike Force Control 77 TC 940—No longer valid after cycle 199052. 942 I/B Reversal of Strike Force 77 TC 942—No longer valid after cycle 199052. 960 I/B/E Add/Update 77 Centralized Authorization File Indicator Reporting Agents File Adds/updates CAF indicator to the module. Causes notices and/or refunds to be sent to authorized representative. Also can be generated when a TC 150 or 620 (BMF) with a significant CAF code posts and an unreversed TC 960 is not already posted. Also posts to the entity and sets the RAF-Filing and EFTPS Indicators. 961 I/B/E Revers Centralized Authorization File Indicator e 77 Reverses TC 960 and zeros module CAF indicator. BMF: For Reporting Agents File, posts to the entity, and zeros the RAF-Filing and EFTPS Indicators. 970 B F720 Additional Schedules; or Generated Transaction Generated when MFT 03 TC 150 posts with data transcribed from accompanying F8743. F945 liability amounts from F945-A and related dates Generated when MFT 16 TC 150 posts with data transcribed from accompanying F945-A. F941 liability amounts from Schedule B and related dates Generated when MFT 01 TC 150 posts with data transcribed from accompany Schedule B. 971 B/I/A Miscellaneous Transaction 77 Performs different actions based on the Action Code which are listed separately. 972 B/I Revers Amended/Duplic ate Return XREF TIN/Tax Period Data es 77 Used to reverse TC 971. 973 B Application for Tentative Refund F1139 Processed Return Filed 8038 Series Return and Additional Filing 84 Identifies receipt of Form 1139 application of tentative refund for corporation (valid for input after 4/1/1993). Tax liability assessed from additional original filing of Form 5330 and the posting of Form 8038 Series Return. Any line marked with # is for official use only
8A-36 Trans Code DR/CR File Title Valid Doc. Code Remarks of Form 5330 976 Credit B Posted Duplicate Return Generated Transaction Identifies the input return (TC 150) which caused a duplicate posting condition. Also identifies an amended return (TC 150 with Condition Code G). CP 193 will be issued unless unreversed TC 420 or 424 posted; in that case, CP 293 will be issued. Except for Forms 1065, with PIA Codes of 6212 or 6218, tax module is frozen from offset/refund until an Examina tion (TC 30X) or DP adjustment (TC 29X) is posted subsequent to TC 976 posting. 976 Credit I Posted Duplicate Return Generated Transaction Identifies the input return which causes a duplicate posting condition. TC 150 is replaced with TC 976 by computer. IMF: CP 36, Notice of Duplicate Return is issued. Prints CP 29 Indicator on CP 36 if module contains an amended return with other than Doc. Code 54; amended return freeze was on in module at beginning of cycle; and current processing cycle is later than 19 cycles from normal return due date. Tax module is frozen from offsetting and refunding until released by an Examination (TC 30X) or DP Tax (TC 29X) Adjustment. 976 E Posted Duplicate Return Generated Transaction Generated by a corrected unpostable 808 TC 150 to identify a duplicate return. 977 Credit I/E Posted Amended Return Posted Consolidated Generated Amended, Late Reply, or DOL Referral Generated Transaction Identifies an input return which contained Condition Code G (Amended), or an IMF 1040X (identified by Block number 200-299). TC 150 is replaced with TC 977 by computer. An amount posted with TC 977 is a remittance amount and does not reflect adjustment in liability. Any subsequent adjustment will be input via TC 29X or 30X. IMF: If an original return is not posted, CP 29 or 729 notice of amended return is issued 19 cycles after the due date of the return. Tax module is frozen from offset out and refund until released by the original return (except 1040X). 980 B W-3/1096 Transaction 69, 98, 32, 88 Information from Forms W-3 and 1096 post to the CAWR module. MFT 88. 982 B CAWR Control DLN Transaction 35, 37, 40, 41, 43, 44, 47, 51, 54, 97 Transaction posted to the CAWR module (MFT 88) whenever the Control DLN of a 941/943/945/Schedule H (MFT 30 or 05) tax module is that of a DP adjustment or Doc. Code 51 assessment transaction. Generated with special DLN to MFT 88 tax module to indicate related MFT 01/11/16/30/05. 984 B CAWR Adjustment Tr Any Campus transactions which will post to the CAWR module (MFT 88) and make adjustments to the module ansaction accumulators. 986 B CAWR Status Transaction Any Campus transactions which will post to establish various status or closing codes on the CAWR module (MFT 88). They w ill be entered to generate notices from CAP, reanalyze modules, close cases, etc. A TC986 with Status 87 denotes a case sent from SSA to IRS. Status 87 and some Status 88 are the result of SSA IND = 2 CAWR cases referred by SSA to IRS to be worked by CAWR. 990 I/B/E/ P Specific Transcript 99(PMF), 56(IMF), 92(IRP), or Generated Transaction Generates a SPECIFIC transcript for the particular Tax Module designated by the MFT Code and Tax Period. This TC with Doc Codes 56 and 99 is input via CC PATRA. 991 I/B Open Module Transcript Generated Transaction Generates OPEN MODULE transcript of all open tax modules (debit or credit). Transcript will also indicate the Any line marked with # is for official use only
8A-37 Trans Code DR/CR File Title Valid Doc. Code Remarks current FR Codes of the account. 992 I/B/E/ P Complete or Tax Class transcript 56 (IMF), 99 (PMF) or Generated Transaction BMF: MFT 00 generates a complete transcript of all tax modules within the account regardless of the balance. Other than MFT 00 generates a transcript of every module within the specified MFT. With Doc. Code 99, generates Tax Class Transcript. IMF: Generates a complete transcript. This TC with Doc Codes 56 and 99 is input via CC PATRA. 993 I/B/P Entity Transcript 99(PMF), 56(IMF) or Generated Transaction Generates an ENTITY transcript listing name line(s) and all transactions posted to the Entity module of an account. This TC with Doc Codes 56 and 99 is input via CC PATRA. 994 I — Generated Transaction Indicates that two accounts failed to merge; causes a complete account transcript to be generated. Does not post to Master File. 995 I/B — Generated Transaction IMF: Indicates difference in validity status; causes a complete account transcript to be generated. Does not post to Master File. BMF: identifies UPC 305 transcript. 996 B/I Follow-up on Uncollectible Generated Transaction Transmits information on IMF accounts containing TC 130 with closing codes 03, 12 and 24-32 to the BMF cross- reference which has been 53’d to reactivate the BMF account if the closing code condition has been met on the IMF. Updates entity. 998 B Update Entity Information Generated Transaction Generated when TC 150 for MFT 51 posts with name line or spouse SSN. Also generated when TC 150 for MFT 52 posts with Date of Death different from DOD already posted. 998 B Update Entity Information Generated Transaction Generated when TC 150 for MFT 51 posts with name line or spouse SSN. Also generated when TC 150 for MFT 52 posts with Date of Death different from DOD already posted. 3 MF and IDRS Collection Status Codes The Master File codes are MCC computer generated as a result of the computer analysis after a transaction has posted to the Master File. The Status Code designates the current collection status of the module and will appear on the MCC transcripts and on IDRS. The ten-digit abbreviations appear on the MCC transcripts only. IDRS Status Codes which are unique to IDRS or vary in meaning from similar MF status codes are identified by *. Code File Abbreviation Explanation 00 I/B RT NOT FIL Module is established but return is not filed. 02** I/B/E DEL STATUS Return not posted; letter of inquiry mailed. 03** I/B/E TDI STATUS IDRS in delinquency status. **NOTE: 02 and 03 Status Code are modified and further explained by Status Indicators following the Status Codes. (See Sec. 11 for a definition of these indicators) 04 I/B EXT FILING Extension of time for filing granted. (Date of status is extension application filing date.) Installment basis, when applicable, to Forms 1041, 990C, 990T and 1120. 05 B 7004 UNDER 7004 filed, underpaid installment notice sent. (990C, 990T, 1120 modules only.) 06 I/B/E NO DEL RET Delinquent return not filed. Collection activity suspended while examination or criminal investigation review, or until another tax period posts to the Master File. 08 B CAWR-SSA IND = 1 cases. SSA working case, but not yet referred to IRS for followup. MFT 88. 09 B CAWR and SSA IND = 2 cases. WIRS ordered and case is awaiting documents from WIRS. MFT 88. Any line marked with # is for official use only
8A-38 Code File Abbreviation Explanation Any line marked with # is for official use only 10 I/E RT NT EVEN Status Code 10 converted to status code 12, effective January 2002. B CAWR case in suspense, awaiting receipt of research for next action. MFT 88. 11 B MOD BAL CAWR module in balance. MFT 88. 12 I/B R OP OR PD Return is filed or assessed or, if MFT 13, TC 240 posted, overpaid or subsequently col lected. *12 N Full Paid-generated in response to Command Code STAUP or when TC 291 appends to a module in IDRS Status 89 and the IDRS module balance is less than tolerance. 13 B R INSF REM Return filed and assessed; inquiry letter sent regarding insufficient installment remit tance—Form 990C, 990T, 1120, 2290 and 4638 only. Credit cannot be offset into the module. 14 B INSTAL MBL Form 1041 (without CC 5), or Form 706, 706NA, 4638,* 990C, 990T, 1120 and 2290 return is filed and assessed; or returns with Condition Code 5 (1120, 1041, 990C, 990T) filed and assessed. Balance due—installment basis and/or manual billing operations; no billing or computation of interest on the computer. Generate CP 191 BMF Transcript Notice whenever there is a deferred action 32 for current cycle or whenever a transaction posts to a module in other than TDA status with this status present in the Status History Section. Form 1120, 990C and 990T must have CC 5. 16 B 1 NB DUE CAWR CP Notice 251 issued. MFT 88. 18 B BAL DU DEF Form 706 return filed and assessed; balance due with no installment, however, settlement payment deferred for 26 cycles or until Treasury Bond payment (TC 678) is posted. Suppress notices. 16 B 1 NB DUE CAWR CP Notice 251 issued. MFT 88. 18 B BAL DU DEF Form 706 return filed and assessed; balance due with no installment, however, settlement payment deferred for 26 cycles or until Treasury Bond payment (TC 678) is posted. Suppress notices. 19 I/B R BAL NDUE Status code 19 converted to status code 21, effective January 2002. 20 B RET INSTAL Return filed and assessed—installment basis and current—Forms 990C, 990T, 2290, 4638 and 1120 only. Credits cannot be offset into the module. 20 I IDRS CP 501 NOTICE ISSUED on file. Return filed and assessed; First Notice issued. No longer being input but can be present 21 I/ IMF SETTLEMEN T NOTICE Return is filed and assessed or, if MFT 13, TC 240 posted—First Notice issued. Also update to Status 21 in the cycle the duplicate freeze is present and TC 606 criteria are met. B CAWR Federal Entity. Correspondence issued. MFT 88. 22 I/B TDA REG Return filed and assessed; or, if MFT 13, TC 240 posted TDA issued, ACS. If module overpaid in Status 22, the status will not be updated to status 12 until the assessed module balance has been reduced to zero. 22 B TDA REG Return is filed and assessed; TDA issued ACS, Queue, ICS, or paper. *22 N TDA—Generated when one or more modules balance due meets the established TDA tolerance, or in response to CC STAUP. 23 I/B BELOW TOL Return is filed and assessed or, if MFT 13, TC 240 posted—Module Balance below TDA tolerance. 24 B CAWR Undeliverable (no SSA IND = 2 cases). MFT 88. *24 I/B TDA REG Return filed and assessed; TDA issued, awaiting paper or ICS assignment, Queue. See BMF status 22 entry and note that BMF carries all TDAs as status 22 on Master File. 25 B Open CAWR and SSA IND = 2 cases. Case referral to Exam. MFT 88. 26 B CAWR - SSA IND = 2 cases. BMF Status to CAP when TC 986 ST CD 91 attempts to post. MFT 88. *26 I/B TDA REG Return filed and assessed, TDA issued, awaiting paper or ICS assignment, CFF. See BMF status 22 entry and note that BMF carries all TDAs as status 22 on Master File. *26 I/B TDA REG Return filed and assessed, TDA issued, awaiting paper or ICS assignment, CFF. See BMF status 22 entry and note that BMF carries all TDAs as status 22 on Master File. 27 B Open CAWR and SSA IND = 2 cases. 28 B MAN NOT CAWR and SSA IND = 2 cases. 99C letter issued. MFT 88. 29 B CAWR and SSA IND = 2 cases. Open Case Referral to Collection. MFT 88. 29 I/B TRANS OUT Account transferred out. Transactions other than TC 370 with secondary TC 402 (IMF), or TC 402 (BMF) attempting to post to the account are unpostable, UPC 311 (BMF); or UPC
8A-39 Code File Abbreviation Explanation 186 (IMF). *29 N Transferred out—Generated in response to Command Code STAUP. Indicates module balance has been transferred to another file. 28 B MAN NOT CAWR and SSA IND = 2 cases. 99C letter issued. MFT 88. 29 B CAWR and SSA IND = 2 cases. Open Case Referral to Collection. MFT 88. 29 I/B TRANS OUT Account transferred out. Transactions other than TC 370 with secondary TC 402 (IMF), or TC 402 (BMF) attempting to post to the account are unpostable, UPC 311 (BMF); or UPC 186 (IMF). *29 N Transferred out—Generated in response to Command Code STAUP. Indicates module balance has been transferred to another file. 31 B CLOS EXAM CAWR and SSA IND = 2 Closed to Examination. MFT 88. 32 B CLOS COLL CAWR and SSA IND = 2 Closed to Collection. MFT 88. 33 B CLOS INTEL CAWR and SSA IND = 2 Closed to CI. MFT 88. 34 B CLOSED CAWR Closed with TC 290 for zero with TP reply received (no SSA IND = 2 cases). MFT 88. 32 B CLOS COLL CAWR and SSA IND = 2 Closed to Collection. MFT 88. 33 B CLOS INTEL CAWR and SSA IND = 2 Closed to CI. MFT 88. 34 B CLOSED CAWR Closed with TC 290 for zero with TP reply received (no SSA IND = 2 cases). MFT 88. 35 B Closed CAWR (no SSA IND = 2 cases) TC 290 with money amount and TP reply received. MFT 88. 36 B Closed CAWR (no SSA IND = 2) through research only. MFT 88. 37 B CAWR CAWR closed No reply (no SSA IND = 2 cases). MFT 88. 38 B CAWR or SSA IND = 2 cases closed due to completed merge at BMF. MFT 88. 39 B CAWR CAWR closed UNDEL (no SSA IND = 2 cases). MFT 88. 38 B CAWR or SSA IND = 2 cases closed due to completed merge at BMF. MFT 88. 39 B CAWR CAWR closed UNDEL (no SSA IND = 2 cases). MFT 88. 39 B CAWR CAWR closed UNDEL (no SSA IND = 2 cases). MFT 88. 40 B CAWR - Closed SSA IND = 2; TC 290, RC 549 (for any amount or zero) input to IDRS, BMF update. MFT 88. 41 B CAWR - SSA IND = 2 cases with TC 290, RC 549 for zero or with $, entity is either bankrupt or defunct (CC 07 or 10 only) sent from BMF to CAP. MFT 88. *41 I/B Stay of Collection (Negotiable Collateral)—Generated when TC 524 with Closing Code (CC) 41 pends to a module. This status suspends all notices except those called for in Collateral Agreements. 42 B CAWR and SSA IND = 2 cases. 2057C letter issued. MFT 88. 42 B CAWR and SSA IND = 2 cases. 2057C letter issued. MFT 88. *42 I/B Stay of Collection (Non-Negotiable Collateral)—Generated when TC 524 with CC 40 or 42 pends to module. This status suspends all notices except those called for in Collateral Agreements. *42 I/B Stay of Collection (Non-Negotiable Collateral)—Generated when TC 524 with CC 40 or 42 pends to module. This status suspends all notices except those called for in Collateral Agreements. 43 B CAWR or SSA IND = 2 case closed. Late reply received, worked, and closed. MFT 88. *43 I/B Stay of Collection (Combat)—Generated when there is a combat freeze on the account and the module is in an active notice or TDA status. TC 500 with CC 50 pends to module. This status suspends all notices except those called for in Combat Deferments. 44 B Reply to CAWR Correspondence (no SSA IND = 2 cases). MFT 88. *44 I/B Stay of Collection (Military)—Generated when TC 500 with CC 51 pends to a module. This status suspends all notices except those called or in Military Deferments. CAWR and SSA IND = 2 cases, module re-analysis request. MFT 88. 46 B CAWR - SSA IND = 2 cases only, undeliverable closed/no new address/end of program (PCD). MFT 88. *46 I/B Expired Stay of Collection (Military/Combat)—Generated when a TC 550 pends to a module in IDRS status 43 or 44. This status initiates action for issuance of a Military/Combat Suspension Notice and TDA. 47 B CAWR - Closed, Late reply received (needs to be worked). MFT 88. Any line marked with # is for official use only
8A-40 Code File Abbreviation Explanation *47 I/B Temporary Freeze—Generated when a TC 4 70 with no CC pends to a module in IDRS notice status. This status suppresses all IDRS balance due notices up to a maximum of 15 cycles, unless reversed by TC 472 or released by 29X, 30X. *48 I/B Generated by Command Code STAUP when status 20, 22, 24, 26, 54, 56 or 58 is requested with a significant (non-zero) number of cycles to delay. Suppresses the IDRS balance due notice for up to 15 cycles, depending on control base information. *49 I/B Deleted transaction—Generated when certain transactions which altered the IDRS Status, are deleted. Initiates analysis to recover prior IDRS status. *50 I/B Revise IDRS Status—Generated by CC STAUP when status 20, 22, 24, 26, 54, 56, 58 is requested and number of cycles requested is 00. Causes module to be accelerated to the requested notice/TDA status. *51 I/B Undelivered Notices—Generated by input CC ST AUP 5100 if master file status 19 or 21 is present. Accelerates final notice. *53 I/B Currently not Collectible Account—Generated when TC 530 with CC 01-08 or 10-39 pends or posts to a module or when TC 470 with 90 or 93 pends or posts to a module. This status suppresses all IDRS balance due notices. 53 N Currently not Collectible—Generated when TC 530 pends to a module with CC 01-08 or 10-39. 54 I 2 nd Notice IDRS CP 502 Notice Issued. 55 B CAWR and SSA IND = 2 cases. 1534 C letter issued. MFT 88. 56 I/B 3rd Notice IDRS CP 503 Notice Issued. *57 I Telephone Call Notice (Indefinitely suspended cycle 197927). 58 I/B 4th Notice IDRS CP 504 Notice Issued. *60 I/B Installment—Generated when CC IAORG or IAREV is input to an account. Establishes active Installment Agreement. This status suspends all notices except those for Install ment Agreements. *61 I/B Suspended Installment Agreements—Generated when certain conditions specified in Installment Agreements are encountered. This status suspends all notices except those called for in Installment Agreements. *63 I/B Deferred Installment Agreement—Generated when CC IADFR is input to an account. Defers Installment Agreements. This status suppresses all notices except those called for in Installment Agreements. *64 I/B Defaulted Installment Agreement—Generated when CC IADFL is input to an account, or whenever an Installment Agreement is defaulted. This status initiates a Notice of Default during weekly update and a TDA eight cycles later. 67 B CAWR and SSA IND = 2 cases, correspondence other than ST CD 16/21/28/42/55/69/90 issued. MFT 88. 68 B CAWR and SSA IND = 2 cases, reply received on Interim letter issued. (Action 61 Interim) MFT 88 69 B CAWR - 98C issued. Case Types 01 and 09 only. MFT 88. *71 I/B OIC Pending/Suspend TDA—Generated when an unreversed TC 480 is present in a module, or an unreversed TC 780 is present, or CC STAUP is input with IDRS Status Code 71. This status suppresses all balance due notices except first notices. *72 I/B Litigation/Suspend TDA—Generated when a TC 520 with CC 70-89; (except ccs 71, 72, 75 and 84) is input and posts to a module. This status suppresses all IDRS balance due notices. *73 I/B Obsolete as of January 1991, but may still be present on IDRS. *76 I/B Immediate TDA Pending—Generated when the First Notice and Immediate TDA are issued during the same cycle. This status suppresses TDA issuance for one cycle. *77 I/B Accelerated Notice Account—Generated for certain Primary TDA Selection Codes. This status causes analysis for fourth notice three to eight cycles after extraction. 87 B CAWR SSA IND = 2 cases where IRS indicates case in balance but SSA indicates case is out of balance. MFT 88. 88 B MOD OUT BL CAWR and SSA IND = 2 Module out of balance; or, Case returned from CI (ST CD 27), Exam (ST CD 25), or Collection (ST CD 29). MFT 88. *89 N Collection Suspended—Generated in response to Command Code STAUP, or when TC 524, 520, 500 or 470 with CC 90 or 93 pends to the module. 90 B CAWR SSA IND = 2 Case CP-253 issued. MFT 88. Any line marked with # is for official use only
8A-41
Code File Abbreviation Explanation
91 B CAWR SSA IND = 2 Case closed. Could be as a result of systemic penalty assessment
from CAWR Automated Program (CAP) or input by TE when a response was received.
MFT 88.
92 B CAWR SSA IND = 2 cases. Response received to CP253 — No automatic penalty
assessment made. MFT 88.
93 B CAWR SSA IND = 2 cases. Undeliverable CP 253. No automatic penalty assessment
made. MFT 88.
94 B CAWR SSA IND = 2 cases. Closed as under tolerance at/by BMF (CAP sent ST CD 91 to
BMF). BMF returns ST CD 94 to CAP and posts 94 on master file. MFT 88.
95 B CAWR - SSA IND = 2 cases. TC 290, RC 549 for zero, input to IDRS and posted to BMF.
BMF sends ST CD 40 to CAP. MFT 88.
96 B CAWR - SSA IND = 2 cases, TC 290, RC 549 with $ input and posted to IDRS and to
BMF. BMF sends ST CD 40 to CAP. MFT 88.
97 B CAWR reserved
98 B CAWR and SSA IND = 2 cases. Closed unreconciled, by direction of H.Q. MFT 88.
*99 I/B Transferred Out/SC Location—Generated when the location codes of a module is
transferred out of the SC.
*99 N Transferred Out/SC Location—Generated when a module in TDA or Suspended Status is
transferred out of the Campus, but the account is still within the Campus.
99 B CAWR - SSA IND = 2 cases. Closed resolved through research (money match). The
case is in balance but master file not updated. MFT 88.
4 Master File Freeze Codes and IDRS status 48
Master file processing uses alpha codes to identify specific conditions that are generated either systemically, during the
processing operation, or manually, through input of a transaction code. These alpha codes are commonly referred to as
“freeze” codes. This term is misleading since not all alpha codes indicate activity within a module or account is frozen.
Various IDRS conditions also affect the status of a module. Assessment/abatement actions, refunds, offsets, status
updates, issuance of TDA balance due notices or suspension of a CSED can be affected by these alpha codes or IDRS
conditions.
Freeze
Code
File Freeze Condition and Explanation Freeze Release
Any line marked with # is for official use only
—A I/B/A Duplicate Return Freeze—Initiated by TC
976 return (with or without “G” code) or
generated (IMF & BMF) from the posting of
TC 971 with action code 10 or 12-15.
IMF only—TC 150 if amended return freeze
(E—) is present, TC 977 if TC 150 is
present (except if the DLNs are equal or
the TC 977 DLN has a doc code 11 with
B.S. 99X), TC 290 (B.S. 200-289) posts to
a module with amended/duplicate freeze or
unreversed TC 576 is present.
IMF: TC29X (except blocked 2XX or priority code 6,
or 7, (except TC 291 with priority code 7 blocked
740-769); TC 30X with priority code 1 or 3 (except
with 51 doc code).
BMF: Audit/DP Adjustment posting in a subsequent
cycle.
IMF: TC29X or 30X.
BMF Exception - A TC 29X in blocking series 130
149 or 400-499 will not release the freeze.
A— I/B
—B I/B
B— B
B— I Potential manual interest/penalty
adjustment. Freezes Refunds or offsets out
of module.
Module goes to zero or debit balance or TC 29X
(except Priority Code 6, or 7 or blocked 200-299) or
TC 30X.
—C I Combat Zone Indicator (ECZ). Released when all modular TC 500 transactions with
8A-42 Freeze Code File Freeze Condition and Explanation Freeze Release Set by TC 150 CCC K or TC 500 CC 52, 54 or 56 input to any module in the account. Prevents offsets, suspends the ASED and CSED, and restricts interest, FTP, delinquency and estimated tax penalty on all modules in the account containing a normal RDD prior to the Combat Departure Date plus grace period. CC 52, 54 or 56 have been reversed by TC 502 or when the ECZ is set to a 2. —C B Consolidation—Computer generated when the posting of transactions would cause the module to exceed the maximum size allowable. Upon consolidation of excess transactions. Com puter generated C— I/B Offset overflow—The offset storage area is not large enough to hold all generated transactions, transactions are resequenced because of Entity freeze, DLN of posting TC 150 with a credit balance is same as posted TC 977 DLN. A credit balance has been completely offset and 2 or more debit modules still exist. The 57 hold is released due to the credit module balance being equal to or less than the sum of the TC 197 posted in the module. Computer released after all resequencing transac tions are posted and/or account becomes active or at least 1 debit module which is either completely or partially satisfied contains Accrued Late Payment Penalty. Transactions with money present being resequenced. Current year return with un-honored credit elect attempting to refund. —D I,B RSED—(Refund Statute Expiration Date). Tax module freeze prevents refund, offset out and credit elect processing. Set the freeze when TC 29X or 30X (doc code 47 or 54) posts and creates a credit balance that is comprised of pre-paid credits (credits posted by the due date of the return), and the Refund Statute Expiration Date (RSED) has expired. Exclude from the selection criteria 29X with blocking series 900-909, 910-919 and 920-929 all with 54 doc code only. RSED freeze is released by posting of the 29X with priority code 4, or when module balance becomes zero or debit. D— I (1)ES validation freeze is initiated by a TC 150 claiming more ES credits than are available resulting in a TC 667 resequenc ing to spouse’s account. Module freeze. (2) Used to offset an overpayment to a joint balance due account. Computer released by TC 666 (except with Julian date 999). Released by spousal TC 826 (normally in 3 cycles). D— I,B Large Corporation Offset Freeze. Created when TC 470 CC 97 posts; freezes entire account (all modules) from offset in/out. Released by the TC 472 CC 97 expiration of DA57, or when module balance becomes zero or debit. —E I Tax shelter freeze is set by posting TC 810 to any module in the account. TC 811 (for each TC 810) with a credit release field of zero or with an amount in the credit release field will allow an equal amount of credit in that module to settle provided no other freeze is in effect. —E B Rollback freeze is set Whenever rollback analysis has been performed and a discrepancy still exists. It is also set on debit modules that do not qualify for Rollover/Rollback analysis if the account has no modules that are or have been in status 22 or 23 in the past 12 months. This freeze prevents offsets (generated) into the module. Computer released in 10 cycles, discrepancy is resolved by a subsequent posting of TC 650/660 or module balance becomes zero or credit or module reaches status 22/23/24/26. E— I/B Amended return freeze is set by TC 977 (IMF) or TC 976 (BMF) posting to a module and a posted TC 150 is not present. The TC 150 (sets duplicate return freeze on IMF when DLNs are not identical). TC 971, action code 2. Any line marked with # is for official use only
8A-43 Freeze Code File Freeze Condition and Explanation Freeze Release Any line marked with # is for official use only freeze is also set when a TC 976 is generated from the posting of a TC 971 with action code 10 or 12-15. The module is frozen from refunding or offset (in or out). Generates CP 29 unless initiated by TC 971, action codes 10 or 12-15. F— I —F I/B Advance Payment freeze—TC 640. Freezes module from generated refund or offset to other tax modules. Module freeze if no TC 290 blocked 500-519, 540-589, 600-619 or 640-679 or if no TC 300 present or, if TC 300 present containing disposal code 7 or 11 or, if 23C date of TC 290 blocked per above or TC 300 (not disposal code 7 or 11) is earlier than transaction date of TC 640. TC 30X (without Disposal Code 7 or 11) posting if the 23C date is equal to or later than the TC 640 trans date; TC 641/642 posting which reverses all TC 640 credits in the module; module going to zero or debit balance and module status is other than 14, 18 or 20 or when TC 29X blocking series 500-519, 550-589, 600-619, or 650-679 (for underreporter); or blocking series 540-549 or 640-649 (for substitute for return) posts. TC 641/642 or module balance becomes zero or debit (MFT 13/55). TC 24X transaction with a date equal to or later than TC 640 transaction. Do not release Freeze if an unreversed TC 420 is posted. G— I The restricted failure to pay penalty freeze is set by: (1) TC 270 generated by posting of TC 150 with condition code “Z” or computer condition code (CCC) K. (2) TC 270/271 (except with RC 62), 320 (with significant amount), 500 or 780. (3) Doc Code 51 (except B.S. 100-159 or Doc Code 52. 800-949 input to MFT31. (2) TC 272, 321, 502, 781 or 782. (1)(3) Permanent restrictions. (4) T C 272, 781 or 782. G— B The restricted failure to pay penalty freeze is set by: (1) TC 270/271 (except with RC 62), TC 320 (RDD is prior to 1-1-87), 534 (for significant amount) or 780. (2)Doc Code 51 (except B.S. 100-199) or Doc Code 52. (1)TC 272 (zero amount) 321, 535 (if TC 534 amount is completely reversed), 781 or 782. (2) Permanent restrictions. —G I/B (1) Posting of an original return which contains a math error code. (2) Posting of an adjustment in the 770-789 block. (3) TC 150 (IMF) posting which contains CC “X” or “Y”. TC 470 cc 94, TC 290 with priority code 6 or com puter release in 12 cycles. H— I IMF—BMF offset freeze set by resequencing a module TC 796. TC 896 H— B TC 690 and unreversed penalty assessment not present for an equal or greater amount. TC 691/692 (posting for same amount), TC 29X/30X (with penalty assessment, including document code 51) or computer released in 8 cycles. —H B Module is frozen for offset or refund whenever a transaction posts that creates a credit balance and the status code is 06 with a TC 59X present. Module balance becomes zero or debit, or status updated from 06. I— I/B Credit interest is restricted under the following conditions: (1) TC 770, 780 or 534 (BMF—for significant amount). (2) TC 150 with CCC “U” (IMF). (3) TC 150 posting to invalid segment (1) TC 771 (BMF), 772, 535 (must completely reverse TC 534 amount), 781 or 782. (2)(3) IMF only—reversal by TC 29X which contains a Returns Processable Date. (1)(4) Net Module balance becomes zero or debit.
8A-44 Freeze Code File Freeze Condition and Explanation Freeze Release Any line marked with # is for official use only (except if Accretion Indicator is set) or the doc code of the TC 150 is 72/73 with a temporary SSN (1st digit is 9). (4) TC 150 with CCC “Z” generates a TC 770 for zero amount. —I I/B Debit interest is restricted by posting of TC 340/341, TC 500/780 (IMF); including DC 52, TC 150 on IMF (with CCC ‘Z’). TC 370 doc code 52 posting cycle and subsequent TC 534 or status 14. Module freeze. TC 342, including DC 52, (must completely abate TC 534), 781 or 782 including DC 52. J— I Excess Estimated Tax Credit freeze— taxpayer claims less credit than available on IMF. Module freeze. TC 662 (may be for zero amount), 667 or 712. TC29X with Priority Code 8. J— B , —J I/B Math error unsubstantiated protest, set when TC 470 CC 94 is input to a module containing math error freeze (-G). Freezes TDA TC 472 CC 94, or posting of ADJ54 with PC 7. —K I/B Credit module balances are frozen from refund or offset when the following conditions are present: (1) IMF—TC 29X/30X is posted with a hold code 1, 2 or 4. (2) BMF—TC 29X/30X is posted with a hold code 1, 2, 4 (3) Form 1120 with a CCC “N” (Joint Committee Case) is posted. (1)(2) TC 150, 29X (IMF—except with priority code 6, 7 or B.S. 2XX). TC 30X (IMF—except if the doc code is 51 and the hold code is 2 on a C—UPC transaction or an unreversed TC 576 is present), TC 820 (BMF—except Doc code 58), TC 830, Doc code 24 or 34 transaction, net module balance becomes zero or debit. (3) TC 29X/30X posts with doc code 51. (4) CCC “N” released by posting of 29X/30X. NOTE: Posting of TC 29X/30X with hold code 2/4 will withhold issuance of adjustment notice. K— I/B Erroneous Credits freeze is set when credit balance module with other than refundable cash credits, (i.e., TC 606 write-off). The total module balance plus accrued FTP penalty less credit interest is greater than the net of transactions cited above (IMF). Module freeze. Module balance is made up of only refundable cash credits, becomes zero or debit. —L I/B AIMS Indicator—Account selected for audit freeze is set by posting TC 420/424. Module freeze. Certain TC 30X or 42X transactions or TC 914, 916 or 918 if TC 424 is present and TC 150 is not posted. L— I/B Freeze from return and offset On setting the freeze, generate a record with fields that include credit balance and L- Freeze = ‘ON’, to be subsequently used for F2290 Credit Report. During the time this freeze is set, such a record should be generated whenever the module credit balance changes (but does not become zero). Also set on IMF when a TC 971 AC 065 is posted, this means the TP has filed an Innocent Spouse claim. Release freeze when: 1. Doc code 34/24 credit transfers posts; or 2. A TC 370 Doc Code 51 posts; or 3. A TC 290 posts; or 4. Module balance becomes zero or debit. On releasing the freeze, generate a record with fields that include credit balance, if any, and L- Freeze = ‘OFF’, to be subsequently used for F2290 Credit Report. Release this freeze set by TC 971 AC 065 with a TC 972 AC 065. M— I/B Account transfer out freeze is set by posting of TC 400. Module freeze (except DC 52). TC 402 (input only by Accounting Branch).
8A-45
Freeze
Code
File Freeze Condition and Explanation Freeze Release
Any line marked with # is for official use only
—M B Maritime Industry Filer
balance becomes zero or debit.
Deletion of Employment Code “M” or module
N— I/B Notice status account. Module indicator
only.
Module balance becomes zero or TDA issuance.
—N I/B Appeals abatement refusal indicator is set
when a TC 290 (Blocking Series 960-969)
is posted. Subsequent abatement actions
TC 161, 181, 235, 241, 271 and 281
unpost (UPC 321).
TC 290, blocking series 970-979.
O— I/B The re-establishment or account
reactivated freeze is set by TC 370 (doc
code 52) when a module is transferred from
the Retention Register to the master file.
Offset out, refunding and Balance Due TDA
issuance (BMF) is restricted. Module
freeze.
TC 150, 29X, 30X, 421, 550 or Doc. code 51 record.
—O I/B Disaster freeze, set by TC971 AC 86 or 87.
Causes unique penalty and interest
processing, suppresses notices, TDA, TDI.
Released when current date is beyond the disaster
end date in the TC 971.
P— I/B The refund cancelled/deletion/repayment
freeze is set under the following conditions:
(1) TC 720 or 841 (IMF/BMF) (except TC
841 with block and serial of 77777 or
88888 or if the module contains TC 29X
with hold code 8 posted prior to cycle
8714.)
(2) TC 842 with TC 150 present (BMF).
(1)(2) TC 29X/30X (IMF—except with priority code
6/7 or B.S. 200-299), TC 721 (BMF), 722, 820, 830,
doc code 24, doc code 34 (BMF and IMF (except
with TC 720 or 841) TC 843 (IMF) or net module
balance becomes zero or debit.
—P B Beneficiary offset freeze. Prevents F1041
(MFT 05) module from offset/refund/credit
elect if credit beneficiaries field is significant
on return and 820 not posted.
Released by TC 820 or if module becomes zero or
debit balance. Note: if debit balance is zero or credit
is still holding check module for credit elect.
Q— B
—Q I Unal
lowable tax hold or partial refund hold
(TC 576). Freezes the tax module from
refund and offset out. Module freeze.
TC 30X, 571 or 572. TC 421 when Disposal Code is
20-25, 27, 29, 31-33, 35 or 36.
—R I
—R B T
he additional liability freeze is set when a
TC 570 is posted to a module. TC 570 is
generated on BMF under the following
TC 571, 572, 29X (except with priority codes 5, 6 or
7 or TC 180 for zero posts to module with no
unreversed TC 186 (BMF), 30X (except disposal
code 7 or 11) or net module balance becomes zero
8A-46 Freeze Code File Freeze Condition and Explanation Freeze Release conditions 1. TC 150 with CCC “X”. 2. TC 291 with priority code 7.. or debit. TC 291 with priority code 7 and TC 570 can only be reversed by TC 300 (except disposal code 7 or 11 or when the net module balance is zero. TC 24X posts to the Civil Penalty Module (MFT 13). R— I/B RPS Multiple 610 freeze Multiple TC 610s were present on the module when the TC 150 posted or RPS TC 610 does not match DLN of posted TC 150. Module freeze. TC 29X (excluding priority code 6, 7 or blocking series 2XX (IMF) or TC 30X. BMF: TC 612 to reverse TC 610 (except doc codes 17, 18, 58 or 34) not matching on return DLN when TC 976 posts, or when module goes to zero or debit balance. S— I/B Undelivered Refund Check. TC 740 (I/B/A) or a refund attempting to generate from an IMF account with a Campus Zip Code. NOTE: CP 231 will be suppressed if TC 740 posts with bulk series “66666”. TC 018 (IMF/BMF), 150 (IMF), 742 (net of all TC 74X is zero or debit), net module balance is zero or TC 014 (IMF/BMF). —S I/B Disaster Indicator for all taxpayers in a minor disaster area. Removed when the 23C date is later than the Disaster End Date of the -S freeze. Penalty and interest relief is given at masterfile on all BMF MFTs (except MFTs 12 and 88) for all -S type disasters. Compliance is not waived by IDRS for the -S freeze. T— I/B TDA status: 22-ACS, 24—Queue or 26- paper (D.O.) This is a non-freeze alpha condition. Module indicator. Module balance becomes zero or credit. Status 22 —T I/B TC 910 entity freeze. Intel-910 transcript issued in the cycle TC 910 posts. Account freeze. TC 911 posting —U I/B Erroneous Refund Freeze (TC 844) Freezes entire account. TC 845 Account freeze released when all TC 844’s in entire account are reversed. U— I/B Installment status 60. Module freeze. Status updated to other than 60. V— I/B Indicates taxpayer has an outstanding liability on another account. Freezes entire account. TC 131 or TC 824 —V I/B Bankruptcy freeze is set by TC 520 with the appropriate closing code as follows: CC 83/85/88 (freezes assessment actions), CC 87 (freezes refunds), 83/85/88/89 (freezes offsets), CC 89 (allows credit elect transfer), CC 86/87/89 (allows assessment actions), CC 86/89 (allows refunds), CC 86/87 (allows offsets), CC—ALL (suppresses balance due notices and suspends CSED). See Section 11 for additional information. TC 521/522 with CC 83/85-89. Any TC 521 (IMF/BMF) containing a Statistical indicator. W— I/B The claim pending freeze is set when a TC 470 is posted to a balance due module. The freeze is also set on IMF with TC 840 (if TC 150 without CCC “O” is present and no 29X/30X is present) or TC 976/977. No closing code or CC 90 prevents offset in. Module freeze. BMF MFT 02 only: releases in 52 weeks or TC 472 CC 98, or TC 295, or when total module balance is zero or credit. See 470 Closing Code Chart in Chapter 11. BMF: MFT 02 only TC 470 CC 98 carry back claim received. Prohibits offsets. —W I/B The litigation pending freeze is set by TC 520 with the appropriate closing code. TC 520 with CC 70, 84, 75-81, suspends running of the CSED unless a TC 550, TC 552 or TC 522 is posted with a later transaction date. Refunds/offsets and credit elects are frozen except under certain TC 521/522 with the appropriate closing code. Also, reestablish CSED on Chapter XI cases, after plan confirmation by inputting confirmation date with appropriate TC. Any line marked with # is for official use only
8A-47 Freeze Code File Freeze Condition and Explanation Freeze Release Any line marked with # is for official use only conditions (See Section 11.08(6)). —X I/B X— A The manual as sessment freeze is set when a module is in credit status and a CCC “X” is present. When net module balance becomes zero or debit. X— I/B Million Dollar Refund Freeze. Restricts offset. Module balance becomes zero or debit or with post- ing of a TC 840. —Y I/B Offer in Compromise—TC 480/780/782. TC 481, 482, 483, 781, 782, or 788. Y— A The DP/Audit Adjustment freeze is set by TC 29X/30X that contains a hold code 1, 2 or 4. TC29X/30X, 820, TC 300 (doc code 51), doc code 24 or net module balance becomes zero or debit. —Z I/B Z— I/B None I E ntity freeze initiated by generated TC 667, 666 with a Julian date of 999 (credit elect), spousal TC 706 or BMF 796 resequencing from this account. All input transactions are resequenced until the freeze is released. TC 666, 667 with a Julian date of 999 (credit elect), spousal TC 826, or BMF within the account. None I Memo freeze is set when an account is removed from IMF to resequence to another SSN or to merge with another account. Causes all input transactions to be resequenced. TC 026(entity will be deleted) or TC 006 (successful or unsuccessful merge). None I None I Invalid SSN freeze is set when an overpaid TC 150 posts to the invalid segment of the MF and one of the following conditions are not present: (1)TC 150 previously posted to the account in cycle 8001 or subsequent. (2)TC 29X (other than priority codes 6 or 7) or TC 30X with a disposal code other than 01 posted during the current calendar year, (3) Accretion invalid release indicator is present, or (4)TC 150 (doc code 72 or 73) posts with a temporary SSN (high order digit of 9). TC 510—resequence to valid segment of MF, peri- odic DM—1 revalidation, TC 29X or TC 30X (with disposal code other than 1) or accretion invalid SSN indicator is set in the Entity. None
8A-48
Freeze
Code
File Freeze Condition and Explanation Freeze Release
Any line marked with # is for official use only
Status
48
I/B Command Code ST
AUP is input to balance
due modules in notice status to suspend
collection activity. Updates module to SC
status 48. This status will now be sent to
MF to mark modules in IDRS status 48.
The master files will post the status 48
behind the current status. IDRS balance
due notices or TDA issuance is suppressed
for the requested number of cycles (up to
15).
Input of CC STAUP with next status and number of
cycles, or systemically at expiration of control base
information or number of cycles originally input
unless a restrictive condition is present.
5 Restrictive Conditions
IDRS balance due processing identifies certain restrictive conditions which prohibit issuance of balance due notice and
TDA. If a restrictive condition exists on a tax module eligible for update to notice of TDA status, the module will not update
to the next status. It will be analyzed in the next processing cycle for issuance of the appropriate status.
Note: These conditions must be taken into consideration when a command code or transaction code are input to
reactivate the balance due notice/TDA routine. If any of the conditions below are present on a module/account,
IDRS will not update the status or resume balance due notice/TDA issuance until all restrictive conditions are
removed.
1 Unreversed TC 470
2 Pending TC 470 (no cc, cc 94, or cc 98)
3 Left hand freeze O (O–)
4 Right hand freeze A, J, V, or X
5 Pending unpostable transaction code (UN or NU)
6 Current cycle is earlier than cycle of return due date
7 FTP penalty or interest accrual amount is negative
8 Master file balance due notice issued within the past 5 weeks
9 Unreversed TC 914, TC 916, TC 918 present
10 Pinex notice 569T or 569R issued within the past 5 weeks
11 PN TC 150 - 400, 411, 412, 488, 520 (except CC 71, 72, 75, or 84), 530, 534, 535, 611-692
(except TC 6x0), 701-772 (except TC 7x0), 792, 802, 806, 807, 820-843, 850, 890, 971, 976, 977
12 If next notice is 505 (TDA) and —G freeze present
13 Module within 6 months of the latest CSED
14 Unreversed TC 608 present
6 Filing Requirement Codes (FR Codes)
FR Codes are posted to the Entity Section of the Master File to identify the types of returns a taxpayer must file. They are
not to be confused with Mail Filing Requirement Codes (MFR) which are used to identify the types of forms the IRS must
mail to the taxpayer. The MFR codes follow the Quick Reference chart below.
Reference IRM 2.4 Chapter 9
Following is a BMF, IMF, EPMF, IRAF list and compatibility chart for quick reference:
FR BMF Form No.
00 941, 944, 944PR, 944-SS, 1120, 990, 8804
(Return not required to be mailed or filed)
0 All (Return not required)
00 1040ES only—no 1040
01 1040 not required
FR IMF Form No.
8A-49 FR BMF Form No. 01 941, 944, 944PR, 944-SS, 1120/1120A, 990, 990- EZ, 8804 1 942*,720,CT-1, 706’s (D), 706G-S(T) 1066 1 990C, 990T, 5227, 990PF 1 990, 4720 1 1065*, 1041* 1 943,940,940EZ,11C,730,2290,1042,1120PC,1066, 07 945 required to be mailed if filed 02 941, 944. 944PR, 944-SS (Return required to be mailed and filed annually - Employment Code F) 02 1120S, 990, 1065-B, 8804 2 CT-1 990C, 5227, 990, 990T (401(a)), 940EZ 03 990 Group Return 03 941 no longer liable—Final Return Current Calendar Year 03 1120L, 8804 3 940, 990PF 04 941E,1120M,1120PC 4 940, 990 BL, 1120M 4 720 Casual Filer 06 941SS 06 1120F 06 944, 944PR, 944-SS 06 990 Church 6 720 with abstract #50 or 56 7 720 (Windfall Profits Tax abstract #52) 7 942PR (Location code 86601) 07 941PR (Location code 86601), 944, 944PR, 944-SS 7 940PR (Location code 86601) 07 1120 (6 mos. extended) 7 943PR (Location code 86601) 07 990 501(c)(1) filer 8 INACTIVE (except 940, 940 EZ, 941 and 1120) 09 941M (Criminal Filer) 9 720M 09 1120POL 10 941M (Civil Filer) 10 1120H 11 1120ND 11 941, 944 13 941SS, 944-SS 14 941PR, 944PR 14 1120 (Subsidiary-TC 590 CC14 posted) 14 990 not required to file...instrumentalities of states or political subdivisions 16 1120 SF 17 1120 RIC 18 1120 REIT 19 1120 personal service corp. 20 1120C 51 941 No longer liable—Final Return Last Calendar Year 88 Inactive (941, 1120) FR IMF Form No. 02 1040A, 1040EZ (Schedules A,B) 03 1040 (Schedules A & B) 04 1040 full non-business (Sch. A,B,D,E) 05 1040 Business (Sch A,B,D,E,C,F) 06 1040SS 1040PR 08 INACTIVE 09 1040NR 10 Schedule F Business with farm package 11 IMF Child Care Credit Present 12 Schedule R/RP present 13 IMF 1040 EZ 14 IMF 1040A (Sch. R/RD present) 15 IMF 1040T 16 Unnecessary filing 17 Pension Withholding 0 Not Required to File 8 INACTIVE FR EPMF Form No. X 5500 T 5500-C/R N 5500-EZ NOT LIABLE Z 5500-EZ T 5500-SF *1120 Return cannot be input to module with 942, 1041, 990PF, 990L, 990, 990T, 4720 or 1065 FR. 942 and 1041 cannot be input to module with 1120 or 1065 FR. 1065 Return cannot be input to module with 942, 1041 or 1120 FR. (1) BMF MAIL FILING REQUIREMENTS Any line marked with # is for official use only
8A-50 Note: For BNCHG input formats, see IRM 2.4.9. Code Definition (1&2) Form 941—Employers Quarterly Federal Tax Return (Withholding and FICA Taxes) 00 Return not required to be mailed or filed. 01 Return required to be mailed and filed quarterly. 02 Return required to be mailed and filed quarterly (Employment Code F Employer) 03 Identifies taxpayers who are no longer liable for Form 941 taxes but to whom Publication is to be mailed. After mailing Pub. 393, FR is set to 51 (Generated) 06 Virgin Islands (DO 21, 66, 78), Guam and American Samoa (DO 20, 60, 98) Filer—Form 941SS otherwise same as FR 1 07 Puerto Rico (DO 21, 66, 78) Filer—Form 941PR in Spanish. Otherwise same as FR 1. 09 Payment of Form 941M (Criminal Filers) required monthly. Mailing functions are not performed by Martinsburg Computing Center. 10 941M (Civil Filer) required monthly. 11 941 Seasonal or Intermittent Filer 13 941SS Seasonal or Intermittent Filer 14 941PR Seasonal or Intermittent Filer 51 Final Form 941 was filed in previous calendar year 55 Reserved for programming use 88 Account currently inactive. Return not required to be mailed or filed (3&4) Form 1120—U.S. Corporation Income Tax Return 00 Return not required to be mailed or filed 01 Form 1120/1120A required to be filed. Form 1120 or 1120A required to be mailed in the month in which the corporations fiscal year ends. 02 Form 1120S required 03 Form 1120L required 04 1120PC required 06 Form 1120F required 07 Form 1120 required to be filed 09 Form 1120POL required. Return not required to be mailed. No FTD mail-out 10 1120H required 11 Form 1120ND required 13 Use when a corporation becomes a Qsub of a parent corp. Input the Qsub information under the parent filer. 14 Subsidiary Organization. Return not required to be mailed or filed 15 F1120 FSC required 16 1120DF required 17 1120RIC required 18 1120 REIT required 19 1120 Personal Service Corp. required 55 Reserved for programming use 88 Account currently inactive. Return not required to be mailed or filed. (5) Form 720—Quarterly Federal Excise Tax Return 0 Return not required to be mailed or filed. 1 Return required to be mailed and filed quarterly. 4 Casual filer. Return not required to be filed quarterly. 5 Reserved for programming use. 8 Account currently inactive. Return not required to be filed. 9 Payment on Form 720M required monthly. Mailing functions are not performed by the Martinsburg Computing Center. (6) Form 1041—U.S. Fiduciary Income Tax Return 0 Not required to file Form 1041. 1 Required to file Form 1041. 5 Reserved for programming use. 8 Account currently inactive. Return not required filed. 9 Form 1041QFT required to be filed. (7) Form 1065—U.S. Partnership Return of Income 0 Not required to file Form 1065. 1 Required to file Form 1065. 5 Reserved for programming use. 8 Account currently inactive. Return not required to be mailed or filed. (8) Form 1065B—U.S. Return of Income for Electing Large Partnerships Any line marked with # is for official use only
8A-51 Code Definition 0 Not required to file Form 1065-B 2 Required to file Form 1065-B 5 Reserved for programming use 8 Account currently inactive. Return not required to be mailed or filed. (9) Form 940—Employers Annual Federal Unemployment Tax Return 0 Return not required to be mailed or filed. 1 Return required to be mailed and filed. 2 940 EZ 3 Indian Tribal Government-Fed/State Compliant - Not Required To File 4 Indian Tribal Government-Fed/State Non-Compliant - Required to File 5 Reserved for programming use. 7 Puerto Rico (DO 20, 60, 66) filer. Form 940 in Spanish, otherwise same as FR 1 8 Account currently inactive. Return not required to be mailed or filed. (10) Form 943—Employers Annual Tax Return for Agricultural Employees 0 Return not required to be mailed or filed. 1 Return required to be mailed and filed. 5 Reserved for programming use. 7 Puerto Rico (DO 20, 60, 66) filer. Form 943PR in Spanish, otherwise same as FR1 8 Account currently inactive. Return not required to be mailed or filed. (11) Form 1042 U.S. Annual Return of Income Tax to be Paid at Source 0 Not required to file. 1 Required to file for Form 1042. 5 Reserved for programming use. 8 Account currently inactive. Return not required to be mailed or filed. (12) Form 990-C Exempt Cooperative Income Tax Return 0 not required to file 1 required to file Form 990-C 2 not required to file if Form 1120 filed instead 5 Reserved for programming use. 8 account currently inactive, return not required to be mailed or filed (13) Form 990-T Exempt Organization Business Income Tax Return 0 not required to file 1 required to file Form 990-T 2 not required to file annually (Pension Trust 401 (a)) 5 reserved for programming use 8 account currently inactive, return not required to be mailed or filed (14) Form 5227 Split-Interest Trust Information Return 0 not required to file 1 required to file Form 5227 2 required to file Form 5227 and may also file Form 1041 5 reserved for programming use 8 account currently inactive. Return not required to be mailed or filed. (15) Form 990 PF Private Foundation Exempt From Income Tax 0 not required to file 1 required to file Form 990 PF 2 revoked, required to file Form 990 PF and 1120. 3 Presume to be private foundation, required to file Form 990PF 5 reserved for programming use 8 account currently inactive, return not required to be mailed or filed (16) Form 2290 Heavy Vehicle Use Tax Return 0 not required to file 1 required to file Form 2290 5 reserved for programming use 8 account currently inactive, return not required to be mailed or filed (17) Form 11C Special Tax and Application for Registry 0 not required to file 1 required to file Form 11C 5 reserved for programming use 8 account currently inactive, return not required to be mailed or filed (18) Form 730 Tax on Wagering 0 not required to file 1 required to file Form 730 5 reserved for programming use Any line marked with # is for official use only
8A-52 Code Definition 8 account currently inactive, return not required to be mailed or filed (19 & 20) Form 990 and 990EZ Organization Exempt from Income Tax 00 not required to file. 01 required to file Form 990 Gross receipts over $25,000 02 not required to file Form 990 Gross receipts of $25,000 or less 03 Dummy Entity—group return filed 04 not required to file—filing Form 990BL 05 reserved for programming use 06 not required to file—Church 07 not required to file—exempt under 501 (c)(1) 13 Not required to file—religious organization 14 Instrumentalities of States or Political Subdivisions not required to file 55 reserved for programming use 88 account currently inactive, return not required to be mailed or filed (21) Form 8752—Required Payment or Refund under IRC Section 7519 0 Not required to file (Calendar-Year Filers) 1 Required to file (Fiscal-Year Filers) 2 Grandfather Filers – Not required to file 3 Natural Business Year/Law – Required to file. This FR represents those fiscal-year filers with an acceptable business-year purpose to file on a fiscal-year basis. 8 Account currently inactive, return not required to be mailed or filed (22) Form 945—Payer’s Annual Tax Return 0 Not required to file 1 Required to file (23) Form CT-1 Employer’s Annual Railroad Retirement Tax return 0 Return not required to be mailed or filed 1 CT-1 filer - Local lodge or subordinate unit of a parent railway organization 2 CT-1 filer - Parent railway organization (an “R” us pre-printed in Name Caption which becomes CT 1R) 5 Reserved for programming use 8 Account currently inactive. Return not required to be mailed or filed (24) Form 941 - Employer’s Quarterly Tax return for Household Employees 0 Return not required to be mailed or filed 1 Return required to be mailed and filed quarterly 5 Reserved for programming use 7 Puerto Rico (DO 66) filer. Form 942PR in Spanish, otherwise same as FR 1 8 Account currently inactive. Return not required to be mailed or filed (25) Form 1041A - Trust Accumulation of Charitable, etc., Amounts 0 Return not required to be mailed or filed 1 Filing requirement generated when filed - not required to file annually 5 Reserved for programming use 8 Account currently inactive. Return not required to be mailed or filed (26) Form 4720 - Initial Excise Taxes on Private Foundation 0 Not required to be filed 1 Filing requirement generated when filed - not required to file annually 5 Reserved for programming use 8 Account currently inactive. Return not required to be mailed or filed (27) Form 8804 – Annual Return for Partnership Withholding Tax 00 Not required to file Form 8804 01 th Form 8813 payment posts. TP required to file Form 8804. The Return Due Date (RDD) is the 15 th day of the 4 month (3 ½ months) from the end of the partnership’s tax year. Generate automatic mailout of Form 8804 & 8805. 02 The Return Due Date (RDD) for Form 8804 is the 15th day of the 4th month (3 ½ months) from the end of the partnership’s tax year. Generate automatic mailout of Form 8804 & 8805. 03 The extended Return Due Date (RDD) for Form 8804 is the 15th day of the 6th month (5 ½ months) from the end of the partnership’s tax year. Generate automatic mailout of Form 8804 & 8805. (28, 29 & 30) Forms 944, 944SS & 944PR - 00 Return not required to be mailed or filed 01 Return required to mailed and filed annually 02 Return required to be mailed and filed annually (Employment Code F) 06 Virgin Islands (DO 60), Guam and American Samoa (DO 78) 07 Puerto Rico (DO 60) filer – Form 944PR in Spanish; Otherwise, same as FRC 01 11 944 Seasonal or intermittent filer Any line marked with # is for official use only
8A-53 Code Definition 13 944-SS Seasonal or intermittent filer 14 944PR Seasonal or intermittent filer (2) IMF Mail Filing Requirement Codes Form 1040—U.S. Individual Income Tax Return 00 No return filed. 01 Return not required to be mailed or filed 02 Form 1040A or 1040EZ filer. (Package 50) 03 Form 1040 with Schedule A and B only. Principal non-business filer (Package 10). 04 Form 1040, Schedules A, B, D and E. Full non-business filer (Package 20). 05 Form 1040, Schedules A, B, D, E, C and F. Form 1040 business filer (Package 30). 06 Form 1040SS filer (Virgin Islands (DO 66), Guam, and American Samoa—DO 98). 07 Form 1040PR filer (Puerto Rico—DO 66). 08 Account is inactive. Return not required to be mailed or filed. 09 Form 1040NR filer. 10 Form Schedule F Business with Farm Package. (Package 40) 11 IMF Child Care Credit present. (Package 00) 12 Schedule R/RP present. (Package 80) 13 Form 1040EZ 14 1040A (Schedule R/RD present) 15 1040EZ-TEL (3) EPMF Filing Requirement Codes Form FR DC 5500 X 37 5500-C T 38 5500-EZ Z 31 5500EZ N 31 5500-R T 30 5500-SF T 32 Any line marked with # is for official use only
8A-54 This Page for User Notes Any line marked with # is for official use only