Table of Contents - 1
Section
Sub Section
Title
Page
Glossary
1-1
1.1
1.2
1.3
1.4
1.5
Nature of Changes
Acronyms
Definition of Terms
State/U. S. Possession Abbreviations
Country Codes
1-1
1-1
1-9
1-18
1-18
Tax Returns and Forms
2-1
2.1
2.2
2.3
2.4
Nature of Changes
List of Returns, Forms and Schedules
Due Date of Returns
Extension Forms
2-1
2-1
2-19
2-23
Tax Return Information
3-1
3.1
3.2
3.3
3.4
3.5
3.6
3.7
3.8
3.9
3.10
3.11
3.12
3.13
3.14
3.15
3.16
Nature of Changes
Employee Disclosure Responsibilities
Master File Returns
Processing Codes
Computer Condition Codes
IMF Computer Condition Codes
Returns Processing Codes (EPMF)
Returns Processing Codes Form 1040 (IMF)
Special Processing Codes
Unallowable Codes
Audit Codes Form 1040 (IMF)
Audit Codes (BMF)
Employment Codes (BMF)
Social Security Tax Rate Table (Formerly FICA)
FUTA Tax Rate Table
Premium Tax Credit Error Codes
3-1
3-1
3-1
3-2
3-3
3-10
3-11
3-12
3-13
3-15
3-18
3-19
3-19
3-20
3-21
3-22
Document Locator Number
4-1
4.1
4.2
4.3
4.4
4.5
4.6
4.7
4.8
4.9
4.10
4.11
4.12
4.13
4.14
4.15
4.16
4.17
4.18
4.19
Nature of Changes
DLN Composition
Campus and File Location Codes
IDRS Campus and File Location Codes
Individual Master File (IMF) Electronically Filed Returns General
1040 Online Filing Program
Modernized e-File
EFTPS
Master File and Non-Master File Tax Account Codes
Reduce Unnecessary Filers (RUF) Program DLN
Master File Endorsement Data
IDRS Sequence Number
Residual Remittance Processing System (RRPS)
Adjustment Blocking Series
How to Identify the DLN of the Return
Forms 2275,4251 and 5546
Priorities
Requesting Returns through the IDRS
Attachments to Returns
4-1
4-1
4-2
4-10
4-12
4-14
4-15
4-16
4-18
4-20
4-20
4-20
4-20
4-22
4-24
4-25
4-26
4-26
4-32
Debtor Master File
5-1
5.1
5.2
5.3
Nature of Changes
Background
TOP Offsets
5-1
5-1
5-1
Table of Contents - 2
Section
Sub Section
Title
5.4
TOP Offset Bypass Indicators
5.5
Debtor Master File Research
5.6
TOP, Source and Reason Codes
Initiating and Monitoring Refund Check Tracing Action
6.1
6.2
6.3
6.4
6.5
6.6
6.7
6.8
6.9
6.10
6.11
6.12
6.13
Nature of Changes
Background
Command Code CHKCL
Disposition Codes
Status Codes
Regional Financial Centers
Initiating and Monitoring Manual Refunds
Verify Account & Research Outstanding Liabilities
Exceptions
Research Prior to Issuing Manual Refunds
Input Hold and Action Codes
Monitoring the Taxpayers Account for Posted TC 840
Closing the Control Base
Automated Non-Master File
7.1
7.2
7.3
7.4
7.5
7.6
7.7
7.8
7.9
7.10
Nature of Changes
Background
All NMF Notices now have Toll-Free Numbers
Account Specialist
NMF Customer Service Representative (CSR)
User Friendly Transcript
Pocket Vest Guide
Business Operating Division (BOD) Codes and Client Codes
Child Support
Transaction Codes
Page
5-2
5-2
5-9
6-1
6-1
6-1
6-1
6-1
6-2
6-3
6-3
6-3
6-3
6-3
6-4
6-4
6-4
7-1
7-1
7-1
7-1
7-2
7-2
7-2
7-2
7-2
7-2
7-3
8A
Master File Codes
8A-1
8A.1
8A.2
8A.3
8A.4
8A.5
8A.6
Nature of Changes
Transaction Codes
MF and IDRS Collection Status Codes
Master File Freeze Codes and IDRS Status 48
Restrictive Conditions
Filing Requirement Codes (FR Codes)
8A-1
8A-1
8A-41
8A-45
8A-53
8A-53
8B
Master File Codes
8B-1
8B.1
Nature of Changes
Unpostable Codes GUF
Unpostable Codes IMF
Unpostable Codes BMF
Unpostable Codes EPMF
Unpostable Codes PMF
Unpostable Resolution Codes
Unpostable Command Codes
Resequence Codes (IMF Only)
8B-1
8B-1
8B-1
8B-34
8B-60
8B-62
8B-62
8B-62
8B-63
8C
Master File Codes
8C-1
8C.1
8C.2
8C.3
8C.4
8C.5
Nature of Changes
Source Codes, Reason Codes, Hold Codes and Priority Codes
Item Adjustment Codes & Credit Reference Numbers
NMF Abstract Codes
Underreporter Process Codes
8C-1
8C-1
8C-10
8C-23
8C-31
8B.2
8B.3
8B.4
8B.5
8B.6
8B.7
8B.8
8B.9
Table of Contents - 3
Section
Sub Section
Title
8C.6
No Merge Reason Codes
8C.7
EP Merge Fail Reason Codes
8C.8
TC 151 Action Codes
8C.9
TC 971 Action Codes
8C.10 Master File, IDRS Location Codes
Page
8C-38
8C-40
8C-41
8C-42
8C-54
Notices and Notice Codes
9.1
9.2
9.3
9.4
9.5
9.6
9.7
9.8
9.9
9.10
9.11
Nature of Changes
General
IMF Notices
IRP Notices
BMF Notices
EPMF Notices
ERAS Notices
IDRS Notices
Master File Notices (Spanish)
Taxpayer Notice Codes
Refund Deletion Codes
9-1
9-1
9-1
9-1
9-5
9-6
9-11
9-11
9-12
9-13
9-15
9-147
10
Penalty and Interest Provisions
10-1
10.1
10.2
10.3
10.4
10.5
10.6
10.7
10.8
10.9
10.10
10.11
Nature of Changes
General Background
Interest Rates
Penalty Provisions
Penalties and Interest Table
Return Preparers Penalties
Information Return Penalties
Penalty Reference Numbers Miscellaneous Civil Penalties
Penalty Reason Codes (PRC)
Failure to Deposit (FTD) Penalty
Penalty Appeal Procedures
10-1
10-1
10-1
10-1
10-3
10-7
10-8
10-8
10-25
10-27
10-30
11
Collection
11-1
11.1
11.2
11.3
11.4
11.5
11.6
11.7
11.8
11.9
11.10
11.11
11.12
11.13
11.14
Nature of Changes
Collection Offices
Resource and Workload Management System (RWMS)
Automated Collection System (ACS)
Taxpayer Delinquency Investigations
Primary and Secondary TDI/DEL RET Codes
IRP Selection Criteria Codes
Status Indicators TDI/DEL RET (Edited Values Only)
Backup Withholding (BWH)
Designated Payment Codes (DPC)
Generated Reports
Delinquent Investigations/Account Listing and Delinquent Account Inventory Profile
FTD Alerts
Status & Closing Codes used for CAWR
11-1
11-1
11-4
11-4
11-5
11-13
11-14
11-33
11-48
11-48
11-50
11-50
11-50
11-51
12
Examination
12-1
12.1
12.2
12.3
12.4
12.5
Nature of Changes
Discriminant Function (DIF)
Partnership Control System (PCS)
Examination Return Control System (ERCS)
Audit Information Management System (AIMS)
12-1
12-1
12-1
12-2
12-2
Table of Contents - 4
Section
Sub Section
Title
Page
13
Appeals and TE/GE
13-1
13.1
13.2
13.3
13.4
13.5
13.6
13.7
13.8
13.9
13.10
13.11
Nature of Changes
Appeals Codes
Closing Codes for Appeals
Status Codes for Appeals
Appeals Office Addresses
TE/GE Reporting Systems Codes
TE/GE Area Offices
Employee Plans Master File
North American Industry Classification System (NAICS) Codes
Exempt Organizations Computer Systems Codes
Government Entities
13-1
13-1
13-2
13-2
13-3
13-3
13-4
13-4
13-22
13-33
13-64
14
Integrated Data Retrieval System (IDRS)
14-1
14.1
14.2
14.3
14.4
14.5
14.6
14.7
14.8
14.9
14.10
14.11
14.12
14.13
Nature of Changes
Summary of IDRS
IDRS Security System
IDRS Message File
Selection Criteria for IDRS
Retention Criteria for IDRS
Pending Transaction Identification Codes/IDRS Merge Related Transaction Codes
Case History Status Codes
Category Codes
Activity Codes
North American Industry Classification System Codes (NAICS)
Microfilm
Universal Access
14-1
14-1
14-2
14-4
14-4
14-4
14-4
14-6
14-6
14-21
14-22
14-22
14-23
15
Other Systems: CADE, CADE2, SCRIPTS, CFOL and FTD
15-1
15.1
15.2
15.3
15.4
15.5
15.6
Nature of Changes
Customer Account Data Engine (CADE)
Customer Account Data Engine 2 (CADE2)
Service Center Recognition/Image Processing System (SCRIPS)
Corporate Files On-Line (CFOL)
Federal Tax Deposit System (FTD)
15-1
15-1
15-1
15-2
15-2
15-16
16
Julian Date, Cycle and Notice Calendars
16-1
16.1
16.2
16.3
Nature of Changes
Explanation of Output Cycle Calendars
Calendars, Charts and Tables (begin on next page)
16-1
16-1
16-1
Appendix
