1-1 Section 1. 1 Abbreviations GLOSSARY Refer to Document 7931, Acronyms and Terms, for a more complete listing of abbre viations. Refer to the index for command code abbreviations. Abbr. 23C A/R AAC A AV ABC ABIS ABS ACI ACS ADCS ADH ADJ ADP ADR ADSI AEIC AES AGI AICS AIIS AIMF AI MS AIS AM AMA AMIR AMIS AMRH ANMF AO AP ARDI ASED ASFR ATAF Definition Assessmen t Date; Master File Notice Date Accounts Receivable Automated Accounting System Accountability Acceptance Voucher Alpha Block Control Audit Base Inventory Syste m Abstract (Number) Assistant Commissioner International Automated Collection Sy stem Automated Document Control System Automated Document Handling Adjustment Au tomatic Data Processing Advance Dated Remittances Action Delete Status Indicator Advanced Earned Income Credit Automated Examination System Adjusted Gross Incom e Automated Inventory Control System Automated Issues Identification System Audi t Information Management File Audit Information Management System Automated Inso lvency System Accounts Maintenance Accounts Maintenance Automation Audit Managem ent Information Reports Adjustment Management Information System Accounts Mainte nance Research Automated Non-Master File Area Office Adjustment Pending Accounts Receivable Dollar Inventory Assessment Statute Expiration Date Automated Substi tute for Return ACS Taxpayer Account File1-2 Abbr. ATAO ATS ATSDT AUR AWMS BCS BEITC B&F BHR BLLC BMF BOB BPI BPL BPR BS BTIF BWH CAF CAPR CAPS CAR CATS CAWR CBRS CC CC CCA CCC CCU CERS CES CFf CFOL CNC CO A COAD COBRA CP CPL CPU CR CRL Definition Application for Tax Assistance Order A busive Tax Shelter Abusive Tax Shelter Detection Team Automated Underreporter Pr oject Automated Workload Management System Block Count Sheet Business Energy Inv estment Tax Credit Business & Farm Block Header Record Bankruptcy Litigation Loc ation Code Business Master File Block Out of Balance TOP Offset Bypass Indicator Block Proof List Block Proof Record Blocking Series Business Taxpayer Informati on File Backup Withholding Centralized Authorization File Computer Assisted Pipe line Review Corporate Accounts Processing System Collection Activity Reports Com puter Assisted Training System Combined Annual Wage Reporting Currency and Banki ng Retrieval System Closing Code Command Code Case Control Activity Computer Con dition Code Cycle Control Unit Collection/Exam Referral System Correspondence Ex pert System Collection Function-field Corporate Files on Line Currently Not Coll ectable Change of Address Coin Operated Amusement Device Consolidated Omnibus Re conciliation Act Computer Paragraph Cycle Proof Listing Central Processing Unit Central Region Control Record Listing Any line marked with # is for OFFICIAL USE ONLY1-3 Abbr. CRS CSC CSED CSP CSR CSS CUM CUP CVPN CY CZ DAIP DATC DC DC DC DCC DCF DCN DIAL DIF DIN DIRF DIS DLN DM-1 DMF DMFOL DMS DO DOAO DOC DOD DP DPC DRU DTR DY EAC EACS EAM EAN EC Definition Communication Replacement System Cincinnati Servi ce Center Collection Statute Expiration Date Centralized Files and Scheduling Pr oject Customer Service Representative Clerical Screening Subsystem Cumulative Co rrected Unpostable Civil Penalty Calendar Year Combat Zone Delinquent Account In ventory Profile Deferred Adverse Tax Consequence Dishonored Check Document Code Disposal Code Detroit Computing Center Dishonored Check File Document Control Nu mber Delinquent Investigation/Account Listing Discriminant Index Function Docume nt Identification Number Delinquency Investigation Research File Distributed Inp ut System Document Locator Number Data Master 1 (SSA Tape) Debtor Master File De btor Master File On Line Database Management System District Office District and Area Office Location Document Date of Death Data Processing Designated Payment Code Document Retention Unit Daily Transaction Register Last Year Delinquent Ret urn Secured ERS Action Codes EP/EO Application Control System (IDRS) Electronic Accounting Machine Entity Account Number Employment Code1-4 Abbr. ED EDP EDS EFT EFTPS EIC EIF EIN ELF EMFOL ENC EO EOM EOMF EP EPC EPMF ERA S ERDF ERIS ERF ERISA ERS ES ESOP ETAP ETE FARC FE FHWA FICA FIN FIRPTA FLC FM F MS FOD FOF FOI FP FPAA FR(C) FRB Definition Establishment Date Electronic Data P rocessing EP/EO Determination System Electronic Funds Transfer Electronic Funds Transfer Program System Earned Income Credit Entity Index File Employer Identifi cation Number Electronic Filing System Employee Plans Master File On Line Extens ion Notice Code Exempt Organization End of Month Exempt Organizations Master Fil e Employee Plans Exemption Processing Code Employee Plans Master File EIN Resear ch and Assignment System (IDRS) Edited Research Data File Enforcement Revenue In formation System Employer Return File Employment Retirement Income Security Act Error Resolution System Estimated Tax Employee Stock Ownership Plan Employment T ax Adjustment Program Employment Tax Examination Federal Archives Record Center Field Examination Federal Highway Administration Federal Insurance Contribution Act Fiduciary Identification Number Foreign Investment Real Property Tax Act Fil e Location Code Fiscal Month Financial Management Service Foreign Operations Dis trict Fact of Filing Freedom of Information Full Paid Final Partnership Administ rative Adjustment Filing Requirement (Code) Federal Reserve Bank Any line marked with # is for OFFICIAL USE ONLY1-5 Abbr. FRC FSAA FSC FSP FTD FTF FTP FTS 2000 FUTA FY FYE FYM GAME GEN GMF GOALS G UF HC HSTG HTF HUR ICP ICS ICS ID IDRS IDS IE IGP IMF IMPIS Definition Federal R ecords Center Final S-Corporation Administrative Adjustment Filing Status (Code) (Form 1040 Series) Functional Specification Package Federal Tax Deposit Failure to File Failure to Pay Federal Telecommunications System 2000 Federal Unemploym ent Tax Act Fiscal Year Fiscal Year Ending Fiscal Year Month State Lottery and G ambling Casino Winners Group Exemption Number Generalized Mainline Framework Gov ernment OnLine Accounting Link System Generalized Unpostable Framework Hold Code Hostage Highway Trust Fund High Underreporter Integrated Case Processing Invento ry Control System Integrated Collection System Identification Integrated Data Re trieval System Inventory Delivery System Itemized Deductions Information Gatheri ng Project Individual Master File Integrated Management Planning Information Sys tem Interactive Applications Individual Retirement Account Individual Retirement Account File Internal Revenue Code Internal Revenue Manual Information Returns Master File Information Returns Processing Information Return Master File Transc ript Individual Taxpayer Information File Key District Office Key Index File Kil led in Terrorist Action IP IRA IRAF IRC IRM IRMF IRP IRSS ITIF KDO KIF KITA1-6 Abbr. LADAR LEM LOAF LPS LRA LTEX MAR MCC MCC MCR MDF ME MED MF MFA MFR MFT MIR MIS MOP MPS NAI NAICS NAP NB NBAP NECT NIF NMF NO NPJ NR NRA NRPS NU OASI OBL OC R OE OFP OG/OB OIC OLE Definition Large Dollar Accounts Receivable Law Enforceme nt Manual Level One Archive File ACS Last Period Satisfied Last Return Amount Li fetime Exclusion MidAtlantic Region Major City Code Martinsburg Computing Center Master Control Record Master Directory File Math Error Medicare Master File Marr ied Filing Alien Mail File Requirement (Code) Master File Tax (Code) Management Information Report Management Information System Military Operations Master File Pipeline System National Accounts Index North American Industry Classification System National Account Profile NonBusiness Notice of Beginning of Administrative Procedures NonExempt Charitable Trust Not In File NonMaster File National Office Non PreJournalized No Remittance Non Resident Alien Notice Review Processing Syst em Nullified Unpostables Old Age Survivors Insurance Outstanding Balance List Op tical Character Recognition Office Examination Organizations Functions and Progr ams Office Group/Office Branch Offer in Compromise On Line Entity Any line marked with # is for OFFICIAL USE ONLY1-7 Abbr. OTFP OTN PANF PAO PBA PC PCCF PCS PCF PTP PDT PE PE PECF PIA PICF PINEX PJ PLC PLEC PMF POA POD PPBS PRA PRO PRP(D) PRP(S) PSP PSSN PTP PTPF PY PYNC QRP Q RDT RA RACS RAF RC RCC RCF RDD Definition Other Than Full Paid TOP Offset Trace Number Plan Account Number File Penalty Appeals Officer Principal Business Activ ity Code Process Code Plan Case Control File Partnership Control System Plan Cha racteristics File Publicly Traded Partnerships Potentially Dangerous Taxpayer Pr ogram Error Production Evaluation Presidential Election Campaign Fund Principal Industry Activity Code Partnership Information Control File Penalty and Interest Explanations PreJournalized Primary Location Code Plan Level Entity Control Paye r Master File Power of Attorney Post of Duty Planning, Programming and Budgeting System Prerefund Audit Problem Resolution Officer Program Requirement Package (D ata Services) Problem Resolution Program Program and Special Project Primary Soc ial Security Number Publicly Traded Partnership Payee TIN Perfection File Proces sing Year Prior Year Notice Code Questionable Refund Program Questionable Refund Detection Team Revenue Agent Revenue Accounting Control System Reporting Agents File Reason Code Return Condition Code Recertification System (IDRS) Return Due Date1-8 Abbr. REF RF RICS RMF RO ROFT RPC RPS RRPS RRT RSED RUC RWMS SC SCCB SCCF SCME S CRS SCTN SCUP SCRIPS SD SDF SERFE SFR SIC SOI SPC SPF SR SSA SSN SSSN SST STEX S VC SWR TC TCC TCC TCMP TDA TDI Definition Refund Information File Retention File Return Inventory Classification System Residual Master File Revenue Officer Rec ord of Federal Tax Return Processing Code Remittance Processing Systems Residual Remittance Processing System Railroad Retirement Refund Statute Expiration Date Responsibility Unit Code Resource and Workload Management System Service Center Service Center Collection Branch Service Center Control File Service Center Mat h Error Service Center Replacement System Service Center Taxpayer Notice Service Center Unpostable Service Center Recognition/Image Processing System Source Doc ument Source Document Folders (IDRS) Selection of Exempt Returns for Examination Substitute for Return Schedule Indicator Code Statistics of Income Special Proj ect Code Special Procedures Function Settlement Register Social Security Adminis tration Social Security Number Secondary Social Security Number/Spouses SSN Socia l Security Tax Statute Expired Special Valuation Code Southwest Region Transacti on Code Tennessee Computing Center Transmittal Control Code (Magnetic Media) Tax payer Compliance Measurement Program Taxpayer Delinquent Account Taxpayer Delinq uency Investigation Any line marked with # is for OFFICIAL USE ONLY1-9 Abbr. TEFRA TEP TFRP TIF TILT TIN TOP TP TPI TPNC TPS TR TRA TRIS TRS TXI TY UA ULC UPC URC URF URP US VEBA VRU W WIR WPT WT XSF ZTIF Definition Tax Equity Fisc al Responsibility Act (1982) Tape Edit Processor Trust Fund Recovery Penalty Tax payer Information File Taxpayer Inquiry Lookup File Taxpayer Identification Numb er Treasury Offset Program Taxpayer Total Positive Income Taxpayer Notice Code T axpayer Service Transaction Tax Reform Act Telephone Routing Interactive System Transcript Research System Taxable Income Tax Year Unavailable (charged out) Uni t Ledger Card Unpostable Code Unpostable Resolution Code Unidentified Remittance File (IDRS) Underreporter Program Unserviceable Voluntary Employees Benefit Ass ociation Voice Response Unit Waiver Wage Information Retrieval System Windfall P rofit Tax Withholding Tax Excess Collection File Miscellaneous Taxpayer Informat ion File (IRA, EPMF, NMF) 2 Definition of Terms 23C Date The date an assessment is posted to the Master File. It is also the dat e the first master file notice is sent on a balance due account. Commonly referr ed to as the notice date or assessment date. Account A tax record on magnetic ta pe in the Martinsburg Computing Center in West Virginia. Taxpayers tax data is i dentified by Social Security Number or by Employer Identification Number. AIMS S erial Number A computer generated eight digit number assigned to each return as it is established on the AIMS system.1 - 10 Block Returns or documents grouped together for filing purposes. The ninth, tent h and eleventh digits of the DLN indicate the blocking series where the return i s filed. Calendar Year Filer Taxpayer whose fiscal or filing year coincides with the calendar year ending in December. Case File The examined return, related wor kpapers, correspondence, etc. Check Digit A check digit consists of two alphabet ic characters. These characters are determined by the computer applying a mathem atical formula to the Social Security Number or Employer Identification Number. Located above computer generated name line. ClaimFORMAL A request prepared by or for the taxpayer submitted on Form 1040X, 843, and 1120X to reduce liabilities p reviously assessed. It can also be an amended return. INFORMAL A letter or other document, not on Form 843, but prepared and signed by the taxpayer, requesting changes to obtain correct and accurate reflection of his/her tax liability. Cont rol DLN The DLN under which a return is filed. May be the TC 150 DLN or a refile if subsequent adjustment has been made. Cycle One weeks processing at the Servic e Center and Martinsburg Computing Center. The cycle is expressed by a 6 digit c ode; the first four digits, the processing year and the second two digits, the p rocessing week in that year. Designated Payment Code (DPC) A payment designated by the taxpayer for a type of tax. Document Code (DOC Code) The code which ident ifies the specific type of return or document that was filed or processed. The d ocument code is the fourth and fifth digits of the DLN. Dummy Module A module cr eated on IDRS in order to record case control information when the tax module is not present. It contains name control, TIN, MFT and tax period and will be repl aced by the true tax module when the generated TC 902 finds a match on the Maste r File. Enforcement Revenue Information System (ERIS) ERIS is a new tracking sys tem which will extract information for reports from existing systems. When fully implemented, it will track an account from the beginning of an examination thro ugh the collection activity. Employee Plans Master File The Employee Plans Maste r File (EPMF) is a master file maintained at MCC. This file consists of various types of tax sheltered Pension/Profit Sharing Plan. The plans are plans that are adopted by (a) employers, (b) sponsors (e.g. labor unions) and (3) selfemployed individuals. This file is maintained in Employer Identification Number (EIN) seq uence. Note: This file should not be confused with the Individual Retirement Acc ount File (IRAF). The IRAF is related to the IMF and is maintained in Social Sec urity Number (SSN) sequence. The EPMF consists of three distinct submodules. Thes e submodules are: (a) (b) (c) The Sponsor/Employer entity module. The Plan Data m odule. Returns module. When making entity changes to plan data module, they must be input with doc. cod e 64. Entity Module Is that portion of the master file record which identifies t he taxpayer. It contains his/ her name, address, Social Security or Employer Ide ntification number, employment code if applicaAny line marked with # is for OFFICIAL USE ONLY1 - 11 ble, name control, location codes, filing requirement codes, tax period, and dat e of establishment. In the case of IMF it also includes filing status, spouses na me and social security number. This can also be a dummy module. Entry Code A two character code assigned each day to authorized terminal operators and is requir ed entry for all command codes. Extension Notice Code A two digit code assigned to Forms 2688/4868 identifying if the applications for extension of time to file returns were fully approved, granted 10day approvals or denied, and the reason f or the action taken. File Source A one digit code which follows the Taxpayer Ide ntification Number (TIN) The common values are: Blankvalid SSN or EIN *invalid SSN on IMF Vvalid SSN on BMF Winvalid SSN on BMF DTemporary TIN Pvalid IRA SSN Xinvalid IRA SSN Pvalid EPMF EIN Xinvalid EPMF EIN NNMF File Year The 14th digit of the DLN will show the calendar year the document was numbered. Fiscal Year Filer Taxpayer whose fiscal or filing year ends in a mont h other than December. Fiscal Year A twelve month accounting period. Freeze Code This could be on Master File or on AIMS (a) AIMSThe code indicating that certain types of updates and closing actions will be prevented until the restriction (f reeze code) is removed. Refer to Section 12 Master FileA freeze places a taxpayers account in a condition which requires additional action before the account can be settled. (b) Installment Agreement Record A record in IDRS containing installment agreement i nformation. Invalid Number Taxpayers name and Social Security Number do not agree with the SSN furnished or do not match Social Security records. On MCC or IDRS transcripts, an asterisk(*) follows the invalid number. Invalid Segment That par t of the Individual Master File that contains Social Security Numbers or names t hat do not match with Social Security records. Inventory Validation List (IVL) A list of accounts currently on the AIMS data base. The purpose of validating inv entory is to maintain the integrity and accuracy of AIMS by comparing the physic al inventory with the AIMS inventory. IRS Number Classification number given to various classes of excise or special tax liability. (Lubricating oil, IRS 63; Re tail Liquor Dealer, IRS 06) Julian Date The numeric day of the year that the ret urn or document was numbered for processing. (For example: January 15 +MC 015). The sixth, seventh and eighth digits of the DLN represent1 - 12 the Julian Date. Note: If the DLN is IDRS generated, this date will be increment ed by 400 so January 15 would be shown as 415. Labels AIMS provides three types of labels: audit (status), file, and address labels. Audit labels are used on AI MS forms for requisitions, updates, closings and corrections. The file labels ar e used to identify returns in various files and for group control cards. The add ress labels are used on correspondence with the taxpayer. Long Closing The AIMS closing of examined returns and surveyed claims. A long closing uses Form 5344 ( Exam), Form 5599 (EO), and Form 5650 (EP). Master File Tax Code (MFT) The MFT re duces the numerous types of tax to a two digit code. Microfilm Serial Number Thi s is a 10digit number assigned to FTDs during the OCR scanning process. This has increased to a 12 digit number during SCRIPS processing. Name Control The first 4 letters of the taxpayers last name (in the case of individuals) and the first 4 letters of the business name (in the case of partnership, corporations etc.). T he name control is used to check master file and assure that the TIN corresponds with the proper taxpayer. Noncomputed Taxpayer files an incomplete tax return. H e signs the return and attaches Forms W2. The computer will calculate the tax and issue a notice. The notice will advise the taxpayer whether he owes tax or will receive a refund. If the return appears on the error register, a noncompute code of 2 will be displayed. NonExamined Accepting a tax return as filed during the ini tial screening or classification or by survey (other than the survey of a claim) . A nonexamined case is given a short closing to close the return off the AIMS syste m. Offsetting In or Out Computer action taken when a taxpayer has overpaid one m odule and underpaid another. By offsetting in and out the overpayment is applied to the underpaid module and refund or bill issued as applicable. Pending Transa ction A transaction input to IDRS but not yet effective at the Master File accou nt. See Section 13 for Identification Codes. Refile DLN DLN assigned to a return or other document after an audit of Service Center adjustment has been complete d. The tax return and related documents are filed under this refile DLN rather t han the original DLN. Refile DLNs can be identified by the 4th and 5th digits of the DLN. A 47 document code means Examination has handled the return. A 54 docu ment code means Service Center has processed the case. Reprocess Documents that previously posted to an incorrect TIN or tax period must be reprocessed to the c orrect TIN or tax period that does not contain a TC 150. Document should not be reprocessed to a module containing a TC 150, or if the statute for assessment ha s expired for the tax period involved. Resequence Occurs when transaction cannot be posted or processed until the following week or cycle at the Martinsburg Com puting Center. For example: Tax data on an invalid SSN are moved by the computer to a valid SSN as a result of the validation of SSNs from Social Security recor ds with our records. Retention Register Contains all entity and tax modules remo ved from the Master File. The basic criteria for removal of a tax module are: (1 ) the assessed module balance is zero and the last transAny line marked with # is for OFFICIAL USE ONLY1 - 13 action (including the return) has been posted 51 or more months; (2) the assesse d module balance is credit and the last transaction (including the return) has b een posted 60 or more months. Scrambled SSN Two taxpayers with the same SSN and name control on the Master File. Temporary SSNs are assigned to both taxpayers u ntil problem is resolved. Sequence Number (a) The sequential number assigned by a tax examiner to each ADJ54 adjustment input each day. (b) The last three digit s of the Terminal Payment Number, which identifies a specific remittance input t hrough a terminal. Short Closings An AIMS closing of a nonexamined return (other than a survey of a claim). Substitute For Return A procedure by which examinatio n is able to establish an account and examine the records of a taxpayer when the taxpayer refuses or is unable to file and information received indicates that a return should be filed. Suspended Status Module in IDRS status 41, 42, 43, 44, 46, 47, 48, 71, 72, or 91; and or IDRS 914 or 47X Hold is in effect. Tax Module Part of a taxpayers account which reflects tax data for one tax class (MFT) and o ne tax period. For example: (1) Taxpayer has filed 3 Forms 1120, 12 Forms 941 an d 3 Forms 940 within a three year period. He has only one account on the Master File but 18 tax modules. Taxpayer filed 3 Forms 1040. There is only one account but 3 tax modules. (2) Tax Period The period of time for which a return is filed. The Service uses a si x digit code to indicate the end of the tax period for a given return. (The firs t four digits represent the year and the next two digits represent the month). T emporary SSN Is assigned by the Service Center. On MCC or IDRS transcripts an as terisk(*) appears following the invalid number. The fourth and fifth digit is th e Service Center number. Terminal Payment Number A 13 digit number established e ach day for each terminal from which remittance will be input. The last three di gits are the sequence number of the payments input. Transaction Code A three dig it code used to identify actions being taken to a taxpayers account. See Section 8.2-1 Section 2. 1 Tax Returns and Forms List of Returns and Forms (IRM 3(27)(68)0) Following is a list of tax returns and forms showing File Sourc e, Tax Class, Master File Tax Account Codes, and Document Codes. *Non-Masterfile . Please refer to Publication 676 (Catalog No. 72060U) for a complete list of fo rms. BBMF Form No. Title EEPMF IIMF NNMF AIRAF MFT Code 30 09,*71 *72 Doc. Code 54 11 02 15,16, 89 04 File Tax Source Class I 2 7,6 6 5 0,9 CP 2000 Proposed Changes to Income or Withholding Tax CT-1 CT-2 CTR SS-4 SS-10 S S-16 TYD-14 TY-15 TY-18 TY-26 TYD-69 W-2 W-2C W-2CM W-2GU W2-G W-2VI W-3 Employers Annual Railroad Retirement and Unem- B/N ployment Return Employee Repre sentatives Quarterly Railroad Retirement Tax Return Currency Transaction Applica tion for Employer Tax Identification Number Consent to Extend the Time to Assess Employment Taxes Certificate of Election of Coverage Under the Federal Insuranc e Contributions Act Taxpayer Delinquency Investigation Unidentified and Excess C ollection Voucher Statement of Payment Due Statement of Tax Due IRS Taxpayer Del inquent Account Wage and Tax Statement Statement of Corrected Income and Tax Amo unts Commonwealth of the Northern Mariana Islands Wage and Tax Statement Guam Wa ge and Tax Statement Statement of Gambling Winnings US Virgin Islands Wage and T ax Statement Transmittal of Income and Tax Statements B N 2 I/B N B E/B 2,6,9 1,2,3,4, 5,6,7,8 17 1,2,3,4, 5,6,7,8 6 5 5 5 5 5 5 1 88 14 48 17 17,18 11,12, 21 32,88 Any W-3(PR) Transmittal of Income and Tax Statements (Puerto Rico) W-3C Transmittal of Corrected Income & Tax Statements2-2 Form No. W3C(PR) W-3SS W-4 W-4E W-4P W-4S W-4V W-5 W7 W7 W7 W7 W7A W-8 W-9 W-10 11C 56 56F 514-B 637 706 706A 706B 706CE 706GS (D) 706GS (T) Title Transmittal o f Corrected Income & Tax Statements (Puerto Rico) Transmittal of Wage and Tax St atements Employees Withholding Certificate Exemption from Withholding Allowance C ertificate Withholding Certificate for Pension or Annuity payments Request for F ederal Income Tax Withholding from Sick Pay Voluntary Withholding Request Earned Income Credit Advance Payment Cert. Application for IRS Individual Taxpayer Ide ntification I Number Application for IRS Individual Taxpayer Identification Numb er- Magnetic Tape Application for IRS Individual Taxpayer Identification Number - Spanish Application for IRS Individual Taxpayer Identification I Number - Magn etic Tape - Spanish Application for Adoption Taxpayer Identification Number (ATI N) Certificate of Foreign Status Request for Taxpayer Identification Number and certificate Dependent Care Providers Idenfitication & Cert. Special Tax Return an d Application for RegistryWagering Notice Concerning Fiduciary Relationship Noti ce Concerning Fiduciary Relationship (Financial Institution) Tax Transfer Schedu le Application for Registration United States Estate Tax Return United States Ad ditional Estate Tax Return Generation-Skipping Transfer Tax Return Certificate o f Payment of Foreign Death Tax Generation-Skipping Transfer Tax Return for Distr i- B bution Generation-Skipping Transfer Tax Return for Termi- B nations 5 5 78 77 59 29 B/N N B 5,*6 6 6 52,*53 52,*53 52 06 *84 85 1,2,3,4, 5,6,7,8 51 B/N 4,* 6 63,*96 03 I 2 2 2 2 6 96 94 98 92 96 B 1 5 5 5 5 5 32,33, 34,35 42 42 File Tax Source Class MFT Code Doc. Code2-3 Form No. 706NA Title United States Nonresident Alien Estate Tax Return File Tax Source Class B/N N B/N B 5,*6 6 5,*6 5 MFT Code 52,*53 53 51,*54 51 Doc. Code 05 85 09 08 706QDT U.S. Estate Tax Return for Qualified Domestic Trusts 709 709A 712 720 730 / 730C 809 United States Gift Tax Return U.S. Short Form Gift Tax Return Life In surance Statement Quarterly Federal Excise Tax Return Tax on Wagering Receipt fo r Payment of Taxes B/N B/N 4,*6 4,*6 1,2,3,4, 5,6,7,8, 0 1,2,3,4, 5, 6,7,8,9 1,2,3,4, 5, 7,8,9,0 03,*45 64,*97 20,*30 13 17,18 813 Document Register 99 843 Claims 54,77 851 872 872-A 872-B 872-C Affiliations Schedule Consent to Extend the Time to Assess Tax Special Consent t o Extend the Time to Assess Tax Consent to Extend the Time to Assess Miscellaneo us Excise Taxes Consent Fixing Period of Limitations Upon Assessment of Tax Unde r Section 4940 of the Internal Revenue Code Consent to Extend the Time on Assess ment of Tax Preparer Penalty Consent to Extend the Time to Assess Tax Attributal to Items of a Partnership Notice of Termination of Special Consent to Extend th e Time to Assess Tax Attributal to Items. . . Special Consent to Extend the Time to Assess Tax Attributable to a Partnership Consent to Extend Time to Assess Ta x Attributal to Partnership Items of a Registered Partnership Notice of Terminat ion of Special Consent to Extend the Time to Assess Tax Attributal to Items. . . Special Consent to Extend the Time to Assess Tax Attributal to Items of an S. C orporation Consent to Extend the Time to Assess Tax Attributal to Items of an S. Corporation 872-D 872-F 872-N 872-O 872-P 872-Q 872-R 872-S2-4 Form No. 872-T 900 926 Title Notice of termination of Special Consent to Extend to Assess Tax Tax Collection Waiver Return by a Transferor of Property to a Fore ign Cor- N poration, Foreign Trust or Estate, or Foreign Partnership Fuel Bond E mployers Annual Federal Unemployment Tax Return Magnetic Tape Employers Annual Fed eral Unemployment Tax Return B/N B 8,*6 8 8 8 8 8 1,*6 1 1 10,*80 10 10 10 10 10 01,*17 01 01 40 39 38 40 70 70 41 35 41 2,6,9 6 81 77 32 File Tax Source Class MFT Code Doc. Code 928 940 940 940EZ 940PR 940V 940EZ 941 941 941C (PR) 941C Short Form Employers Annual Federal Unemploy- B ment Tax Return Employers Annual F ederal Unemployment Tax Return, Puerto Rico Federal Unemployment Tax Return Proc ess Through RPS B B Short Form Employers Federal Unemployment Tax B Return-Process through RPS Employ ers Quarterly Federal Tax Return Magnetic Tape Employers Quarterly Federal Tax Ret urn Statement to Correct Information Previously Reported Under the Federal Insur ance Contributions Act - Puerto Rico Statement to Correct Information Previously Reported Under the Federal Insurance Contributions Act Employers Monthly Federal Tax Return Employers Tax Return of Northern Marianne Islands Employers Tax Return On Line Electronically Filed Employers Quarterly Federal Tax Return Employers Qua rterly Federal Tax Return, Puerto Rico Employers Quarterly Federal Tax Return, Vi rgin Islands, Guam, American Samoa Employers Quarterly Tax Return Employers Quarte rly Federal Tax Return - Telephone B B B B B N B/N B B 941-M 941NMI 941 On Line 941 EFile 941PR 941SS 941V 941TEL 1 6 1 1 1 1 1 1 01 17 41 41 39 35 01 01 01 01 41 41 70 412-5 Form No. 942 942PR 942V 943 943PR 943V 945 945A 952 957 Title File Tax Source Cl ass 1,*6 1 1 1,*6 1 1 1 1 MFT Code 04,*18 04 04 11,*19 11 11 16 16 Doc. Code 42 42 70 43 43 70 97,44, 37 40 Employers Quarterly Federal Tax Return for House- B/N hold Employees Employers Qua rterly Federal Tax Return, Household Employees, Puerto Rico Employers Quarterly T ax Return for Household Employees. Process through RPS Employers Annual Tax Retur n for Agricultural Employees Employers Annual Tax Return for Agricultural Employe es, Puerto Rico (PSC Only) B B B/N B Employers Annual Return For Agricultural Employ- B ees. Process through RPS Annua l Return Of Withheld Federal Income Tax Annual Record of Federal Tax Liability C onsent to Fix Period of Limitation on Assessment of Income Tax U.S. Information Return by and Officer, Director, or U.S. shareholder with Respect to a Foreign P ersonal Holding Co. N B B 6 24 958 N U.S. Annual Information Return by an Officer or Director with Respect to a For eign Personal Holding Co. Return by an Officer, Director, or Shareholder with N Respect to the Organization or Reorganization of a Foreign Corp. and Acquisition of its Stock Corporate Dissolution Indicator Reduction of Tax Attributes Due to Discharge of Indebtedness Return of Organization Exempt from Income Tax Informa tion and Initial Excise Tax Return for Black Lung Benefit Trust and Certain Rela ted Persons B/N N B 6 25 959 6 26 964/966 982 990 990-BL 990-C 990EZ 990-PF 990-T 990-W 1000 1001 1023 9 78 4*6 6 3,*6 4 4,*6 3,*6 67 56 33 67 44 34 90 88 92 09 91 93 Exempt Cooperative Association Income Tax Return B/N Short Form Return of Organi zation Exempt From Income Tax Return of Private Foundation Exempt Organization B usiness Income Tax Return Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organization Ownership Certificate Ownership, Exemption, or Reduced Rate Certificate Application for Recognition of Exemption B B/N B/N 802-6 Form No. 1024 1025 Title Application for Recognition of Exemption No Application (Dummy Form Number) - IRC Sections 501(c)(01),(11),(14),(16),(18),(21),(22),(24 ), and 501(d) or 494(a) Group Exemption - EDS Only - Any IRC Section Application for Recognition of Exemption Under Section 501(a) or for Determination Under Se ction 120 U.S. Individual Income Tax Return I/N I I I I I I I I/N I I I/N I I 2, *6 2 2 2 2 2 2 2 2,*6 2 2 2,*6 2 2 30,*20 30 30 30 30 30 30 30 11,12, 21, 22 03 16 09,10 61 20 07 28 File Tax Source Class MFT Code Doc. Code 80 1026 1028 1040 U.S. Individual Income al Income Tax Return dual Income Tax Return f Estimated Income Tax Tax Return - Telefile 1040 (Telefile) 1040A U.S. Individu Telefile (Telefile) 1040A 1040C 1040ES 1040EZ U.S. Indivi U.S. Departing Alien Income Tax Return U.S. Declaration o for Individuals U.S. Individual Income Tax Return1040EZ- US Individual Income Tax Return - Telefile TEL 1040NR U.S. Non-resident Alien Income Tax Return (PSC only) 30,*20, 72,73 *21 30 30 30,*22 30 30 20 72 05,06 27 26 05,06 1040NR- US Non-resident Alien Income Tax Return (PSC EZ only) 1040PC 1040PR 1040 SS 1040T U.S. Individual Income Tax Return (Personal Computer) U.S. Self-Employm ent Tax Return-Puerto Rico (PSC only) U.S. Self-Employment Tax Return-Virgin Isl ands, Guam, American Samoa (PSC only) US Individual Income Tax Paper US Individual Income Tax return (VITA/TCE Over1040 print) VITA/ TCE OVRPRT 1040X 1041 1041 1041-A Amended U.S. Individual Income Tax Return U.S. Fiduciary Incom e Tax Return (for Estates and Trusts) Magnetic Media U.S. Fiduciary Income Tax R eturn (for Estates and Trusts) U.S. Information ReturnTrust Accumulation of Chari table Amounts I B/N B B/N 2 2,*6 2 4,*6 30 05,*21 05 36 11,54 44 36 812-7 Form No. 1041ES 1041ES Title Payment Voucher, Estimated Tax Payment Voucher, Est imated Tax, Lockbox Processing File Tax Source Class B B 2 2 5 MFT Code 05 05 Do c. Code 17 19 66 1041-K1 Beneficiarys Share of Income, Credits, Deductions, Etc. 1041PF (See Form 5227) I B/N 1041QFT Qualified Funeral Trust 1042 1042S 1045 1065 1065B Annual Withholding Ta x Return for US Source Income of Foreign Persons 2 1,*6 6 05 12 12 39 25 66 Foreign Persons US Source Income subject to With- N holding Application for Tent ative Refund U.S. Partnership Return of Income US. Return of Income for Electing Large Partnerships B/N B/N B 2,*6 2 2 5 06,*35 06 06 67 68 67 65 1065PTP Publicly Traded Partnerships 1065-K1 Partners Share of Income, Credits, Deductions, Etc. 1066 1066SC HQ 1078 1096 1098 1098E 1098T 1099-A 1099-B 1099-C Real Estate Mortgage Investment Conduit Income Tax Return Quarterly Notice to Re sidual Interest Holder of Remic Taxable Income or Net Loss Allocation Certificat e of Alien Claiming Residence in the United States Annual Summary and Transmitta l of US Information Returns Mortgage Interest Statement Education Loan Interest Statement Tuition Payment Statement Information Return for Acquisition or Abando nment of Secured Property Statement for Recipients of Proceeds From Real Estate Brokers and Barters Exchange Transactions. Cancellation of Debt B/N B 3,*6 3 07 07 60 60 5 5 5 5 5 5 5 5 5 5 5 5 88 69 81 82 83 80 79 85 91 86 92 93 95 1099-DIV Statement for Recipients of Dividends and Distributions 1099-G Statemen t for Recipients of Certain Government Payments 1099-INT Statement for Recipients of Interest Income 1099LTC 1099MISC Statement for Recepients - Long term care and accelerated health benefits Statement for Re cipients of Miscellaneous Income2-8 Form No. 1099MSA 1099OID 1099PATR 1099-R 1099-S 1116 1118 1120 1120-A 1120SF 112 0-F Title Statement of Receipts of Medical Savings Account Statement for Recipie nts of Original Issue Discount Statement for Recipients of Taxable Distributions Received from Cooperatives Statement for Recipients of Retirement Plans Stateme nt for Recipients of Proceeds from Real Estate Transactions Computation of Forei gn Tax CreditIndividual, Fiduciary or Nonresident Alien Individual Computation of Foreign Tax Credit-Corporations U.S. Corporation Income Tax Return U.S. Short F orm Corporation Tax Return B/N B 3,*6 3 3 3,*6 3,*6 3 6 67 3,*6 3,*6 3 3 3 3 3,* 6 3 3 02,*32 02,*32 02 02 02 02 02,*31 02 02 11,*15 08,*20 13 20 12 05 16,*20 10 10 02,*32 02 02 02,*32 02,*32 02 *23 10,11,* 20 09 06 66,67 *69,07 71 69,*20 Fi le Tax Source Class 5 5 5 5 5 MFT Code Doc. Code 94 96 97 98 75 U.S. Income Tax Return for Designated Settlement B, Funds U.S. Income Tax Return of Foreign Corporations B/N 1120FSC U.S. Income Tax Return of a Foreign Sales Corpora- B/N tion (PSC Only) 1 120-H US Income Tax Return for Homeowner Associations B N 5 B/N B/N B B 1120-IC- Interest Charge Domestic International Sales CorDISC poration Return 11 20SK1 1120L Shareholders Share of Undistributed Taxable Income, Credits, Deductio ns, etc. U.S. Life Insurance Company Income Tax Return 1120-ND Return for Nuclear Decommissioning Trusts and Certain Related Persons 11 20PC 1120POL 1120 REIT U.S. Property and Casualty Insurance Company Income Tax R eturn U.S. Income Tax Return of Political Organization U.S. Income Tax Return for Real Estate Investment B Trusts B B/N 1120RIC U.S. Income Tax Return for Regulated Investment Companies 1120-S 1120W 1 120W (FY) U.S. Small Business Corporation Income Tax Return Estimated Tax for Co rporation Fiscal Year Corporation Estimated Tax2-9 Form No. 1120X 1122 Title Amended U.S. Corporation Income Tax Return Authorizati on and Consent of Subsidiary Corporation to be Included in a Consolidated Income Tax Return Application for Extension of Time for Payment of Tax Application for Change in Accounting Period Extension of Time for Payment of Taxes by a Corpora tion Expecting a net Loss Carry back Corporation Application for Tentative Refun d Disbursing Center Notification of Undelivered Refund Checks Assessment Against Transferee of Fiduciary Statement of Person Claiming Refund Due a Deceased Taxp ayer Notice of Adjustment (NMF) Notice of Adjustment Notice of Adjustment(Wage o r Excise Tax) Export Exemption Certificate Advance Payment Record Contract Cover age Under Title II of the Social Security Act U.S. Departing Alien Income Tax St atement Employee Business Expenses Unreimbursed Employee Business Expenses Sale or Exchange of Principal Residence Multiple Support Declaration Monthly Tax Retu rnManufacturers of Cigarette Papers and Tubes Credit Transfer Voucher Underpaymen t of Estimated Income Tax by Individuals and Fiduciaries Underpayment of Estimat ed Taxes by Farmers and Fishermen Underpayment of Estimated Income Tax by Corpor ation Dishonored Check Posting Voucher Advice of Dishonored Check 1,2,3,4, 5, 6, 7,8 1,2,3,4, 5, 6,7,8 87 17 N 6 1,2,3,4, 5, 6,7,8 90 86 58 1,2,3,4, 5, 6,7,8 17 B 3 1,2,3,4, 5, 6,7,8 02 84 45 2 77 File Tax Source Class B/N 3,*6 MFT Code 02 D oc. Code 10,54,* 20, *32 1127 1128 1138 1139 1164PR 1296 1310 1331 1331B 1331C 1363 1962 2032 2063 2106 2 106EZ 2119 2120 2137 2158 2210 2210F 2220 2287 2287(C)2 - 10 Form No. 2290 2350 Title Heavy Vehicle Use Tax Return Application for Extension of Time for Filing U.S. Income Tax Return (IMF-1040, BMF-709 and 709A)(PSC only) Master File Entity Change Exempt Organization BMF Entity Change Account Adjustm ent Voucher File Tax Source Class B/N I/B 4,*6 2,5 MFT Code 60,*93 30,51 Doc. Co de 95 77 2363 2363A 2424 2,6,9, 9,0 1,2,3,4, 5, 6,7,8,0 N 6 0 63 80,81 24 2438 2439 2441 2553 2555 2555EZ 2617 2650 2678 2688 Regulated Investment Co.Undistributed Capital Gains Tax Return Notice to Sharehol der of Undistributed Long-Term Capital Gains Child and Dependent Care Expenses E lection by Small Business Corporation Foreign Earned Income Foreign Earned Incom e Exclusion Prepayment ReturnTobacco Products Taxes TDA/TDI Transfer Employer App ointment of Agent 38 86 B 9 93 53 N 6 2,6,9 90 37 50 Application for Additional Extension of Time to File I/B U.S. Individual Income Tax Return (IMF-1040, BMF709 and 709A) Appeals Division Action and Transmitted M emorandum Request for Trust Fund Recovery Penalty Assessment Application for Ext ension of Time to File Certain Excise, Income, Information, and Other Returns Po wer of Attorney and Declaration of Representative Request for Quick or Prompt As sessment Collection Request for BMF Quick or Prompt Assessment Collection Reques t for Quick or Prompt Assessment Application for Change in Accounting Method Not ice of Action for Entry on Master File B/N B 2, 5 30, 51 77 2710 2749 2758 2848 2859 2859C (B) 2859C (I) 3115 3177 A/B/C1,2,3,4, 5,6,7,8 3,6,9 17 47 77 04,17,7 7 1,2,3,4, 05 5, 6,9 1,2,3,4, 5,6,7,8 51 1,2,3,4, 29,74 5, 6,7,8,9, 0 14,49,7 7,782 - 11 Form No. 3206 Title Information Statement by United Kingdom Withholding Agents P aying Dividend from United States Corporations to Residents of the U.S. and Cert ain Treating Countries Payment Posting Voucher 1,2,3,4, 5, 6,7,8,0 1,2,3,4, 5, 6 ,7,8 1,2,3,4, 5, 6,7,8,0 9 1,2,3,4, 5, 6,7,8 1,2,3,4, 5, 6,7,8 1,2,3,4, 5, 6,7,8 2,5,6 1,2,3,4, 5, 6,7,8,9, 0 17,18 File Tax Source Class MFT Code Doc. Code 3244 3244A 3245 Payment Posting VoucherExamination Posting Voucher, Refund Check Cancellation or Repayment Notice of Non-Receipt of Tax Return Summary Transfer Voucher Assessmen t Adjustment Document Transaction List (Account Transfer In) Notice of Federal T ax Due Adjustment Request 18 45 3249 3258 3354 3413 3446 3465 49 58 54 51,52 17 54 3468 3491 3520 3520-A 3552 3645 3646 3731 Investment Credit Consumer Cooperative Exemption Application Annual Return to Re port Transactions with Foreign Trusts and Receipt of Foreign Gifts Annual Return of Foreign Trust with U.S. Beneficiaries Prompt Assessment Billing Assembly Com putation of Penalty for Failure to File Information Returns or Furnish Statement s Income from Controlled Foreign Corporation Unidentified Remittance Voucher 1,2 ,3,4, 5, 6,7,8,0 1,2,3,4, 5, 6,7,8 17 1,2,3,4, 5, 6,7,8 17,51 3 68 83 3753 3800 3809 Manual Refund Posting Voucher General Business Credit Miscellaneous Adjustment V oucher 452 - 12 Form No. 3870 Title Request for Adjustment File Tax Source Class 1,2,3,4, 5, 6,7 ,8,9 MFT Code Doc. Code 54,77 3911 3912 3913 3967 3967(C) 4136 4137 4159 4224 Taxpayer Statement Regarding Refund Taxpayer SSN Validation Acknowledgment of Re turned Refund Check and/or Savings Bond Payment Overdue Second Notice of Delinqu ent Tax Account (CP-502) N Computation of Credit for Federal Tax on Fuels Comput ation of Social Security Tax on Unreported Tip Income Payment Tracer Request Exe mption from Withholding of Tax Income Effectively Connected with the Conduct of Business in U.S. Return Chargeout (IDRS) Recapture of Investment Credit Transcri pt Request 1,2,3,4, 5, 6,7,8,9, 99 2,6 2,5,6 17 17 2 31,63 4251 4255 4338 4338A 4356A 4356SP 4361 IMF Information or Certified Transcript Request Notice of Available Frozen Credi t Notice of Available Frozen Credit Puerto Rico Application for Exemption from S elf-Employment Tax for Use by Ministers, Members of Religious Orders and Christi an Science Practitioners Application for Filing Information Returns on Magnetic Media BMF General Purpose CP Form Application for Approval of Master or Prototyp e Defined Contribution Plan Application for Approval of Master or Prototype Defi ned Benefit Plan Application for Approval of Master or Prototype Defined Contrib ution Plan Corporation Application for Quick Refund of Overpayment of Estimated Tax Request for Copy of Tax Form Request for Public Inspection or Copy of Exempt Organization Tax Form Depreciation and Amortization Schedule B 3 E E 1 0 0 75 7 5 75 45 17,19 61 62 2,9 2,9 77 77 4419 4428 4461 4461A 4461B 4466 4506 4506-A 45622 - 13 Form No. 4563 4578 4626 4666-A 4667 4668 4684 4694 4720 4768 4782 4789 4797 4810 4835 4844 4868 Title Exclusion of Income for Bona Fide Residents of American Sa moa Bond Purchase Plan Approval E 0 3 1,8 8 1 74 78 10 40,41,4 2,43 40 41,42,4 3 File Tax Source Class MFT Code Doc. Code Computation of Alternative Minimum TaxCorpora- B tions and Fiduciaries Summary of Employment Tax Examination Examination Changes Federal Unemployment Tax Employm ent Tax Changes Report Casualties and Thefts Notification Refund Repayment Check not accepted by Bank Return of Certain Excise Taxes on Charities and Other Pers ons Under Chap. 41 and 42 of the IRC B/N B B B 1,2,3,4, 5, 6,7,8 4,*6 5,*6 50,*66 52 45 71 77 Application for Extension of Time to File U.S. Estate B/N Tax Return and/or Pay Estate Tax Employee Moving Expense Information Currency Transaction Report Suppl emental Schedule of Gains and Losses Request for Prompt Assessment under IR Code Section 6501(d) Farm Rental Income and Expenses Request for Terminal Action App lication for Automatic Extension of Time to File I/B U.S. Individual Income Tax Return (IMF-1040, BMF709 AND 709A) Election to be Treated as a DISC Election to be Treated as an Interest Charge DISC Chapter 42 Taxes - Disqualified Person Fou ndation Manager Investment Interest Expense Deduction Tax on Accumulation Distri bution of Trusts Special 10-year Averaging Method Allocation of Individual Incom e Tax to Guam or Commonwealth of the Northern Mariana Islands Election to Postpo ne Determination as to whether the Presumption that an Activity is Engaged in fo r Profit Applies Split-Interest Trust Information Return Application for Determi nation for Defined Benefit Plan B/N E 5 89 2,5 30,51 17,77 4876 4876-A 4881 4952 4970 4972 5074 5213 5227 5300 4,*6 0 37 74 83 532 - 14 Form No. 5303 5305 5306 Title Application for Determination for Collectively Bar gained Plan Individual Retirement Trust Account Application for Approval of Prot otype Individual Retirement Account E E E E E E 0 0 0 0 0 0 0 0 74 74 74 29 75 7 5 74 06 60 07 77 09 10 11 11,12,2 1, 22,73 35,51 47 47 56 47 File Tax Source Cla ss E 0 MFT Code 74 Doc. Code 03 5306SEP Application for Approval of Prototype Simplified Employee Pension (SEP) 5307 5308 5309 5310 5310-A 5329 Short Form Application for Determination for Emp loyee Benefit Plan Request for Change in Plan/Trust Year Application for Determi nation of Employee Stock Ownership Plan (ESOP) Application for Determination Upo n Termination Notice of Merger, Consolidation or Transfer of Plan E Liabilities Return for Ind ividual Retirement Arrangement Taxes A 5330 5344 5351 5394 5403 5452 5466B 5471 5472 5473 5498 5498MSA 5500 5500C/R Return of Initial Excise Taxes Related to Employee E/N/B Benefit Plans Examinati on Examined Closing Record Examination Non-Examined Closings Request for Informa tion From Federal Tax Records I Appellate Closing Record Corporate Report of Non dividend Distributions Multiple Record of Disclosure Information Return With Res pect to a Foreign Corporation Information Return of Foreign Owned Corporation Re port of Acquisitions and Reportable Disposition in a Foreign Partnership Individ ual Retirement Arrangement Information Individual Retirement Arrangement Informa tion Medical Savings Accounts Annual Return/Report of Employee Benefit Plan (100 or more participants) Return/Report of Employee Benefit Plan E/N E/N 0,*6,4 1,2,3,4, 5, 6,7,8 1,2,3,4, 5, 6,7,8 2 1,2,3,4, 5, 6,7,8 74,*76 2,9 5 5 5 5 5 0,*6 0,*6 74 74 77 55 53 57 28 27 37 38,302 - 15 Form No. 5500EZ 5546 5558 5578 5588 5595 5596 5597 5597B 5597C 5598 5599 5648 56 49 5650 5695 5712 5713 5734 5754 5768 Title Annual Return of One-Participant Pen sion Benefit Plan Examination Return Charge Out Application for Extension of Tim e to File Certain Employee Plan Returns E 0 9 67 77 84 File Tax Source Class E 0 MFT Code 74 Doc. Code 31 Annual Certification of Racial Nondiscrimination for B Private Schools Exempt fr om Federal Tax EO NMF Request EO Update E. O. Non-Examined Closing Record EO IMF /BMF Request EO Multiple IMF/BMF Request EO Record Retention Agreement Request E O Correction Request E. O. Examined Closing Record EP Non-Master File Request EP Master File Request EP Examined Closing Record Residential Energy Credit Carryf orward Election to be Treated as a Possessions Corporation Under Section 936 Int ernational Boycott Report Non-Master File Assessment Voucher Statement by Person (s) Receiving Gambling Winnings Election/Revocation of Election by an Eligible S ection 501 (c) (3) Organization to Make Expenditures to Influence Legislation Re quest for IDRS Generated Refund B N N E B B E 2,3,4,6 47 0 47 6 6 46 08 *55,69, 94 9 77 5792 1,2,3,4, 5,6,7,8, 0 N 6 0 70 45 5811 5881 5884 5899 5901 6008 6009 Examination Return Preparer Case Closing Doc EP Non-Examined Closings Jobs Credi t EP Update EP Correction Request Fee Deposit for Outer Continental Shelf Oil Qu arterly Report of Fees Due On Oil Production 47 47 N N 6 6 03 03 68 682 - 16 Form No. 6069 6072 6088 6118 6177 6197 6198 6199 6209 6222 6248 6251 6252 6394 6 406 6478 6497 6627 6765 6781 6882 7004 8023 8027 8027-T 8038 8038-G Title Return of Excise Tax on Excess Contribution to Black Lung Benefit Trust Under Sec. 495 3 Notice of Action for Entry on the Master File Distributable Benefits from Empl oyee Pension Benefit Plans Claim for Income Tax Return Preparers General Assista nce Program Determination Gas Guzzler Tax At-Risk Limitations Certification of Y outh Participating in a Qualified Cooperative Education Program CAWR Transaction Document CAWR Status Code Posting Document Annual Information Return of Windfal l Profit Tax Alternative Minimum Tax Computation Installment Sale Income DIF Cha rgeout Request Short Form Application for Determination for Amendment of Employe e Benefit Plan Credit for Alcohol Used as Fuel Information Return of Nontaxable Energy Grants or Subsidized Energy Financing Environmental Taxes Credit for Incr easing Research Activities (or for claiming the orphan drug credit) Gains and Lo sses From Section 1256 Contracts and Straddles IDRS/Master Info Request Applicat ion for Automatic Extension of Time to File Corporation Income Tax Return Corpor ate Qualified Stock Purchase Elections Employers Annual Information Return of Ti p Income and Allocated Tips Transmittal of Employers Annual Information Return of Tip Income and Allocated Tips Information Return for Tax-Exempt Private Activit y Bond Issues Information Return for Tax-Exempt Governmental Obligations B B 3 3 46 46 61 62 5 57 B 3 02,33,3 04 4 B 4 94 B B 1 1 5 30 30 36 File Tax Source Cla ss N E 6 0 MFT Code 57 Doc. Code 89 772 - 17 Form No. Title File Tax Source Class B 3 MFT Code 46 Doc. Code 72 8038-GC Consolidated Information Return for Small TaxExempt Governmental Bond Is sues, Leases and Installment Sales 8038-Q 8038-T 8082 8109 8109-B 8210 8233 Issu ers Information Return for Qualified Mortgage Bonds (QMBs) Arbitrage Rebate or Pe nalty Notice of Inconsistent Treatment or Amended Return Federal Tax Deposit Cou pon Federal Tax Deposit Coupon (Over-the-counter) Self-Assessed Penalties Return Exemption form Withholding on Compensation for Independent Personal Services of a Nonresident Alien Individual Application for Registration of a Tax Shelter In vestors Reporting of Tax Shelter Registration Number Certification by Churches a nd Qualified Church Controlled Organizations Electing Exemption from Employer So cial Security Taxes Disclosure Statement Computation and Assessment of Miscellan eous Penalties Election to be Treated as a FSC or as a Small FSC U.S. Withholdin g Tax Return for Disposition by Foreign Persons of U.S. Property Interests Selle rForeign Person of U.S. Real Property Interest Application for Withholding Certif icate Report of Cash Payments over $10,000 Received in a Trade or Business Carry Forward Election of Unused Private Activity Bond Volume CAP Lenders Information Return for Mortgage Credit Certificates (MCCs) Issuers Quarterly Information Retu rn for Mortgage Credit Certificate Release of Claim to Exemption for Child of Di vorced or Separated Parents Request for Verification of TIN Casino Currency Tran saction Report B 3 46 74 B B 1,3,4,7, 8,9 1,3,4,7, 8,9 2,3,4,5 97 97 54 8264 8271 8274 5 62 8275 8278 8279 8288 8288A 8288-B 8300 8328 8329 8330 8332 8355 8362 I/B/N 2,3 55,13, 51 54 2,6 2 17 88,*41 89 5 B B B 3 3 3 46 46 4664 75 78 79 5 612 - 18 Form No. 8379 8379-A 8390 8396 8404 8453 8453-E Title Injured Spouse Claim Injur ed Spouse Claim Worksheet Computation Information Return for Determination of Li fe Insurance Company Earnings Rate Under Section 809 Mortgage Interest Credit Co mputation of Interest Charge on DISC-Related Deferred Tax Liability U.S. Individ ual Income Tax Declaration for Electronic Filing Annual Return/Report or Registr ation Statement of Employee Benefit Plan N I 6 2 2,0,9 23 30 9 27,*69 59 59 File Tax Source Class I n/a 2 n/a MFT Code 30 n/a Doc. Code 11 n/a 8453-OL U.S. Individual Income Tax Declaration for On-line Filing 8453-P 8453-F 8453-S 8485 8487 8582 U.S. Partnership Declaration and Signature U.S. Partnershi p Declaration and Signature Signature Document for Form 8453 Assessment Adjustme nt Case Record PMF Entity Change Entry Passive Activity Loss Limitations 1,2,3,4 , 5,7,8 5 54 74 B 0 9 2 2 59 59 8582-CR Passive Activity Credit Limitations 8586 8594 8606 8609 8610 8611 8612 8 613 8615 8621 8645 8689 8693 Low-Income Housing Credit Asset Acquisitions Statem ent Nondeductible IRA Contributions, IRA Basis, and Nontaxable IRA Distributions Low-Income Housing Credit Allocation Certification B Annual Low-Income Housing Credit Agencies Report Recapture of Low-Income Housing Credit Return of Excise T ax on Undistributed income of Real Estate Investment Trusts Return of Excise Tax on Undistributed Income of Regulated Investment Companies Tax for Children Unde r Age 14 Who Have Investment Income of More Than $1,200 Return by Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund Alternative Min imum Tax Fiduciaries Allocation of Individual Income Tax to the Virgin Islands L ow Income Housing Credit Disposition Bond B 3 48 27 N N 6 6 89 14 21 22 B 3 3 48 48 02 022 - 19 Form No. 8697 8703 8709 Title File Tax Source Class 6 3 MFT Code 69 46 Doc. Code 23 80 Interest Computation Under the Look-Back Method N for Completed Long-Term Contra cts Annual Certification by Operator of a Residential Rental Project Exemption F rom Withholding on Investment Income of Foreign Governments and International Or ganization Election to Have a Tax Year Other than a Required B Tax Year User Fee for Employee Plan Determination Letter User Fee for Exempt Organization Determi nation Letter Request Excise Tax of Greenmail Application for Automatic Extensio n of Time to File Return for a U.S. Partnership or for Certain Trusts Informatio n on Fuel Inventories and Sales (Attachment to 720) Required Payment or Refund U nder Section 7519 Excess Collections File Addition Excess Collections File Appli cation Application for Additional Extension of Time to File Return for a U.S. Pa rtnership or for Certain Trusts Credit for Prior Year Minimum Tax Annual Summary of Capital Construction Fund Activity Limit on Alternative Minimum Tax for Chil dren Under Age 14 Annual Return for Partnership Withholding Tax (Section 1446) F oreign Partners Information Statement of Section 1446 Withholding Tax Computatio n of Communications Taxes Computation of Certain Manufacturer and Retailers Exci se Taxes Supplemental Medicare Premium Request for Extension of Time to File Inf ormation Returns Corporate Activity Loss and Credit Limitation Information Retur n for Real Estate Mortgage Investment Conduits (REMICs) and Issuers of Collatera lized Debt Obligations B/N B/N B B N B 8716 8717 8718 8725 8736 8743 8752 8758 8765 8800 8801 8802 8803 8804 8805 8806 8807 8808 8809 8810 8811 9 63 6 2,3 27 28 05,06,0 04 7 2 15 23 9 05,06 77 1,*6 1,*6 08 08 29 462 - 20 Form No. 8813 Title Partnership Withholding Tax Payment File Tax Source Class B/ N 1,*6 MFT Code 08 Doc. Code 29,17, 19,70, 76 8814 8821 8823 8831 8832 8846 8847 8849 Parents Election to Report Childs Interest and Dividends Tax Information Authoriz ation Low Income Housing Credit Agencies Report of Noncompliance B 3 6 48 89 28 21 Excise Taxes or Excess Inclusions of Remic Resid- N ual Interest Entity Classifi cation Election Credit for Employer Social Security and Medicare Taxes Paid on C ertain Employee Tips Credit Contributions to Selected Community Development Corp orations Claim for Refund of Excise Taxes(3rd party claim adjustments are proces sed to the MFT 02 account, all other adjustments are processed to the appropriat e excise tax account) Summary of Medical Savings Account Earned Income Credit El igibility In-house Service Center TIN Perfection Form 1040 Electronic Payment Vo ucher EPMF Plan Data Change Electronic Federal Tax Payment System Business Enrol lment Form Electronic Federal Tax Payment System IndividualEnrollment Form I E B 8851 8862 9280 9282 9308 9779 9783 5 90 2 0 30 17 64 2 Due Date of Returns Type of Return Period Covered Due Date 3 1/2 mos. after end of taxable year (Cal endar year April 15) Statutory Period of Limitations 3 years after due date of r eturn or 3 years after the IRS received date, whichever is later. MFT Form Code No. 30 Individual Income Calendar or Fiscal 1040 Year 1040A 1040ES 1040PR 1040TEL 1040E Z1040PC2 - 21 MFT Form Code No. 30 Type of Return Period Covered Due Date 3 1/2 mos. after end of taxable year (Calendar year April 15) for returns with wages subject to with holding; otherwise, 5 1/2 mos. after end of taxable year. Same as 1040 Statutory Period of Limitations 3 years after due date of return or 3 years after the IRS received date, whichever is later. 1040PR Individual Income- Calendar or fiscal year Non-Resident Alien 30 1040C U.S. Departing Alien Individual Income Prior to Departure Same as 1040 30 30 1040SS 1040ES Individual Estimated Income Tax 1st April 15 2nd June 15 3rd Septe mber 15 4th January 15 Doc code 72 (noneffectively connected income) 5 1/2 month s after end of taxable year. Doc Code 73 (effectively connected income, or with effectively connected plus non-effectively connected income) 3 1/2 months after the end of taxable year. Same as 1040 Calendar or Fiscal Same as 1040 Year Same as 1040 3 years after due date of return or 3 years after the IRS received date, whichever is later. 30 1040NR U.S. Non-ResiCalendar or fiscal dent Alien Income year Tax Return 30 05 1040X Amended Individual Return Fiduciary 1041 1041S 1041A 1041PF 1041K1 1041ES Estimated Tax Payment Voucher Same as 1040 ES Calendar or Fiscal Year 2 1/2 mos. after 3 years after due end o f taxable year date of return or 3 years after the IRS receive date, whichever i s later. 36 12 1041-A 1042 1042S Trust Accumulation Income Tax to be Annual paid at source2 - 22 MFT Form Code No. 52 Type of Return Period Covered Due Date 15 mos. after exact date of death or 9 mos. if DOD 1-1-71 or later. Statutory Period of Limitations 3 years from due date of return or 3 years from the IRS receive date, whichever is later. 706 706 Estate NA 53 706A Estate 6 mos. after day of 3 years after due disposition date of return or 3 years from the IRS received date, whichever is later. Calendar or Fiscal 4 1/2 mos. after 3 years after due Year end of taxable year date of return or 3 years after the I RS received date, whichever is later. Calendar or Fiscal 2 1/2 mos. after Year e nd of taxable year (Calendar YearMarch 15) 3 years after due date of return or 3 years after the IRS received date, whichever is later. 51/2 months for 1120-F 3 years from April 15 of the following year for which the return was due or 3 yea rs after the date the return was actually filed, whichever is later. 3 years aft er due date of return or 3 years after the IRS received date, whichever is later . 3 years from April 15 of the following year for which the return was due or 3 years after the date the return was actually filed, whichever is later. 3 years from April 15 of the year following the year for which the return was due or 3 y ears after the IRS received date whichever is later. 06 1065 Partnership 02 1120 Series 1120DISC Corporation Income 01 941 Series Employers Quarterly Tax Return Quarterly Last day of month following end of quarter (April 30, July 31, Oct. 31 & January 31) 10 940 940PR FUTA Calendar Year Last day of month following the end of the calendar year (January 31) Jan. 3104 942 Household Employees FICA Quarterly 11 943 943PR Agricultural Calendar Year Last day of month following the end of the calendar year (January 31)2 - 23 MFT Form Code No. 03 720 Type of Return Period Covered Due Date Last day of the second month following the end of the quarter (May 31, Aug 31, Nov 30, Feb 28) L ast day of month following the end of the of quarter (April 30, July 31, October 31 & January 31) On or before the last day of February following the end of the calendar year Last day of the next month following the month first used in a gi ven period. 3 1/2 mos. after end of taxable year (April 15) or 15th day of 2nd m onth following end of quarter. Last day of the month following the month in whic h the income is earned Statutory Period of Limitations 3 years after due date of return or 3 years after the date return was actually filed, whichever is later. 3 years after due date of return or 3 years after the date return was actually filed, whichever is later. 3 years after due date of return or 3 years after the IRS received date, whichever is later. 3 years from due date of return or 3 yea rs from date IRS received date, whichever is later. 3 years from due date of ret urn or 3 years from date return was actually filed, whichever is later. 3 years from due date of return or 3 years from date return was actually filed, whicheve r is later. Excise (Abstracts Quarterly 19, 20, 22, 26, 27, 28, 50, 52, 56) 03 720 Excise (All other Abstracts) Quarterly 09 CT-1 Railroad Retirement Calendar Year 60 2290 Highway Use 7/1 thru 6/30 51 709 709A Gift Calendar Year (effective 1-1-82) Quarterly (effective 1-1-71 thru 1231-81) Month ly 64 730 Wagering 44 67990-PF 990/ 990EZ Calendar or Fiscal 5 1/2 mos. after Year end of taxable year Return of Organi- C alendar or Fiscal 4 1/2 months after Year end of taxable year zation Exempt from Income under Section 501(c) of the IRC or Section 4947(a)(1) trust Information and Initial Excise Tax Return for Black Lung Benefit Trusts Calendar or Fiscal 4 1/2 months after Year end of taxable year 67 990BL2 - 24 MFT Form Code No. 34 990-T Type of Return (Trust)U.S. address IRC 401 and 408 Per iod Covered Due Date Statutory Period of Limitations Calendar or Fiscal 3 1/2 mos. after Year end of taxable year 990-T (Trust and Corp.) Calendar or Fiscal 5 1/2 mos. after end of taxable year U.S. a nd Foreign Year IRC 501(c) (Farmers Co-Op) Calendar or Fiscal 8 1/2 mos. after Ye ar end of taxable year. Excise Tax Calendar or Fiscal Year 33 990-C 50 37 4720 5227 Split-Interest Trust Calendar or Fiscal 3 1/2 mos. after Year end of taxable yea r. Calendar or Fiscal Last day of the 7th 3 years from due Plan Year after the e nd of the date of return or 3 years from IRS plan year. received date, Initial E xcise Tax Varies depending whichever is later. Return for on type of excise Empl oyee Benefit tax. Plans Pension Plans Computation of Required Payment or Refund Calendar 4 1/2 mo. after end of taxable period. Jan. 31 3 years from April 15 of the following year for which the return was due or 3 years after the date the r eturn was actually filed, whichever is later. 74,76 5500 Series 5330 15 8752 16 945 Annual Return Of Calendar Withheld Federal Income Tax 46 8038-T 8038 8038-G 8038-GC Bond Issues Calendar2 - 25 3 Extension Forms Extension Forms 02,33,34 05,06 30,51 05 30,51 30,51 74 05,06 52 7004 8800 2688 2 758 4868 2350 1127 5558 8736 4768 Automatic Extension for Corporation Return Par tnership or Certain Trusts Additional Extension For Individual Income Tax Extens ion For Partnership and Fiduciary Automatic Extension of Time to File Individual Income Tax Extension of Time to File U.S. Tax Return Extension of Time to Pay T ax Extension of Time to File Certain Employee Plan Returns Automatic Extension o f Time to File Return for U.S. Partnership or For Certain Trusts Extension of Ti me to File U.S. Estate Tax Return and/or Pay Estate Tax3-1 Section 3. 1 Tax Return Information Employee Disclosure Responsibilities Employees may not access or disclose any tax return or information pertinent to a tax return related to their personal accounts, those of family, friends, or pu blic figures. IRM 1272: 200, Disclosure of Official Information Handbook, states in part: Service employees may access returns and return information when there is a need to know the information for their tax administration duties. This is im portant in maintaining the confidentiality of information in the custody of the Service. Before disclosing returns or return information to other Service person nel, employees should satisfy themselves that the recipient has an official need for the information. A supervisor should be consulted if there is doubt that di sclosures are proper. 2 Master File Returns Delinquent returns of the type and periods listed below are processed under regu lar ADP Master File procedures in all regions. Form CT-1 11C 706 706GS(D) 706GS( T) 706NA 709 709A 720 730 940 940EZ 940PR 941 941E 941PR 941SS 942 943 First Vali d Period Ending 03-31-1962 01-01-1961* All ADP All ADP All ADP All ADP 12-31-196 1 12-31-1980 03-31-1962 01-01-1961* 12-31-1961 12-31-1989 12-31-1961 03-31-1962 03-31-1962 03-31-1962 03-31-1962 03-31-1962- 12-31-1994 12-31-1961 * Period Beginning3-2 Form 943PR 945 990 990C 990EZ 990PF 990T 1040 1040A 1040,Sc H 1040EZ 1040NR 1040P R 1040PC 1040NR 1040SS 1040TEL 1041 1041A First Valid Period Ending 12-31-1961 1 2-31-1994 12-31-1970 12-31-1961 12-31-1989 01-31-1970 12-31-1961 12-31-1962 12-3 1-1972 03-31-1995 12-31-1982 12-31-1962 12-31-1962 12-31-1992 12-31-1962 12-31-1 962 12-31-1996 12-31-1961 12-31-1970 1041PF/5227 01-31-1970 1041QFT 1042 1065 1066 1120 1120A 1120 FSC 1120F 1120SF 1 120F 1120FSC 1120H 12-31-1998 12-31-1985 12-31-1961 12-31-1987 12-31-1961 12-311984 01-31-1985 12-31-1961 08-31-1984 12-31-1961 01-31-1985 01-31-1974 1120IC-DISC 12-31-1961 1120L 1120M 1120ND 1120PC 12-31-1961 12-31-1961 12-31-198 4 01-31-1987 * Period Beginning3-3 Form 1120POL 1120REIT 1120RIC 1120S-K1 1120S 2290 4720 5227 5329 5330 5500 5500C 5500R 7004 8038-T 8038-G 8038-GC 8609 8610 8693 8823 8752 First Valid Period En ding 12-31-1975 01-31-1987 01-31-1987 12-31-1961 12-31-1961 01-01-1961* 01-31-19 70 08-31-1969 12-31-1975 12-31-1969 12-31-1975 12-31-1975 12-31-1980 12-31-1961 12-31-1996 12-31-1996 12-31-1996 12-31-1996 12-31-1996 12-31-1996 12-31-1996 0331-1991 * Period Beginning Amended returns relative to the above periods and type, when received for period s prior to the original implementation date of the processing region, are manual ly processed in either the District Office or Service Center, depending on the d ate prescribed for transfer of manual processing operations to the Service Cente r. 3 Processing Codes These codes are applicable only to IMF returns and are entered by the examiners in the Returns Analysis Branch. (1) Code 0 1 2 Filing Status Codes (IMF) Filing Status (1040,1040A,1040EZ) Single, filing declaration of estimated income tax Si ngle taxpayer. Married taxpayer filing joint return.3-4 Code 3 4 5 6 7 Code 0 7 (2) Filing Status (1040,1040A,1040EZ) Married taxpayer f iling a separate return and spouse is also filing a return (spouse exemption not claimed). Both must file using this status Unmarried Head of household. Widow(e r) with dependent child. Married filing separate return and spouse is not requir ed to file a return (spouse exemption is claimed). Married filing a joint Declar ation of Estimated Income Tax. Filing Status (1040ES) One name in name line. Mar ried filing a joint declaration of estimated income tax. Exemption Codes (IMF)Only one exemption will be allowed for each primary and secondary taxpayer. Ther efore up to six positions will be coded on the input return, starting from the p osition representing Children at Home. Master File output will continue to reflect values 1-4 in positions 1 and 2. Coding Pos. 1 2 3 4 5 IMF Pos. 1 2 3 4 5 7 6 R ange 14 14 09 09 09 09 09 Applicable to Primary Taxpayer (Regular, age 65 and over, or blind). Secondary Taxpayer (Regular, age 65 and over, or blind). Number of Exemp tions for Children who live at home. Number of Exemptions for Children living at a different address due to divorce or separation. Number of Parents claimed as dependents. Number of Other Dependents. Taxpayer claims Earned Income Credit, an d dependents living at home do not include sons or daughters (i.e. input positio n 1 equals 0). Overflow for Exemptions for Children living at home exceeding 9 6 (3) 8 09 Age/Blind Indicator (Form 1040, line 33a; Form 1040A, line 18a) Pos. 1 2 3 4 Range 01 01 01 01 Applicabl e To Primary Taxpayer 65 or over. Primary Taxpayer blind. Secondary Taxpayer 65 or over. Secondary Taxpayer blind.3-5 4 Computer Condition Codes Note: (Also known as Return Condition Codes) Reference IRM 3(27)(68) These are assigned by tax examiners or are computer gene rated. Computer programs for the processing and posting of tax returns data are based upon the recognition of these codes within a designated field in the appro priate tape record formats. Abbreviations sometimes used are BMF B, EPMF E, and IRAF A. The IRAF condition codes require numeric input, but are posted with the alphab etic codes listed below. Presence of condition codes initiates action as explain ed on the following pages: Code on Where Return Coded A File Definition for Retu rns Using Processing (1) Indicates that a non-penalty Form 2220 was submitted wi th a Form 1120/990C/990T/990PF. (2) Indicates Number of Employees line blank (SC processing only) A Returns E Analysis Branch Used when a 1988 short year return is filed and processed on a 1987 form (1) Used when a Form 5330 indicates the e xcise tax is due under 4978A. (2) Enter on Form 5500, 5500C, and 5500R when obvi ous and readily available information has been entered on the register from atta chments to resolve edit failures before any correspondence is issued. B Returns E Analysis Branch Returns B Analysis Branch Indicates Schedule B (Form 5500) Byp asses check for Schedule B. missing. (1) Form 1120/1120S/1120SF/ 1120FSC/- 1120R IC/1120REIT/ 1120PC/1041/- 1065/1066/990C/ 990T. Taxpayer is electing out of the installment sales method (Form 6252) for sales made after October 19, 1980. (2) Form 941. Total Compensation field is significant but Social Security Wage/Medi care fields are insignificant. Action Initiated (1) If precomputed penalty amoun t differs from computer calculated penalty by more than tolerance amount CP 234 will be generated. (2) Bypasses Check for delinquent 1st quarter returns Returns B Analysis Branch B3-6 Code on Where Return Coded C File Definition for Returns Using Processing Action Initiated Returns B Analysis Branch Form 940 only: Indicates an unex- Generates Taxpayer Notice requesting credit su bstantiation. plained exempt remuneration was listed on taxpayers return. Forms CT1, 720, 941, 942, 943, 945 only: Indicates missing or inadequate explanation of an adjustment. Note: Used on 720 for periods 9312 and prior only. Secured/Substi tute Return Bypass C Returns E Analysis Branch Returns A/B Analysis Branch Returns E Analysis Branch D Reasonable cause for waiver of Freezes computer generation of Failure to Pay Pen alty. IRAF input: Failure to Pay Penalty on the 30. unpaid liability. Indicates a Form 5500 series return where filer began and ended his plan year on the first day of the month and the last day of the prior month has been edited as the pla n year ending. Identifies a taxpayer who has indicated on his/her return that ex cess deposits are to be applied to next return (Forms 940, 940EZ, 941, 943, 945, 720 or 1042), or has failed to indicate whether excess should be applied to the next return. In the cycle the return posts, applies excess deposits to the same class of tax for the subsequent period. D E Returns B Analysis Branch F Returns B/A/E Indicates final return filed (applies Generated for 5500, 5500C, A nalysis to all BMF returns except 706). 5500EZ when return meets the Branch IRAF input: 31 conditions that indicate a final return. Deletes Filing Requirements for the particular return. Returns B/E/A Indicates an amended, corrected, supple mental, tentative, or revised Analysis return. (Applies to all BMF returns Branc h except setting of freeze on Form 1065). IRAF input: 32. Posts remittance, if a ny, to module and freezes refund. Generates a DO Notice if original return does not post within 4 weeks for BMF or IRAF, return due date. TC 976 generated to re place G coded TC 150 on the BMF. EPMF: TC977 and sponsors entity information are p osted to indicate an amended return has been filed G H Returns B Analysis Branch Non-Service Center document with remittance deposited for the Service Center No actioninfo only.3-7 Code on Where Return Coded I File Definition for Returns Using Processing Action Initiated Returns B Analysis Branch Returns E Analysis Branch Returns B Analysis Branch Re turns E Analysis Branch Returns B Analysis Branch Returns E Analysis Branch Retu rns B Analysis Branch No actioninfo only. Regulated futures contracts and tax straddles (Forms 1120, 11 20S, 990C, 990T, 1065, 1041). Indicates an incomplete return. Penalty may be ass essed. No actioninfo only. I J Returns are not subject to or are to Bypass the FTD Penalty program be excluded from FTD penalty processing.Forms 720, 940, 941, 943, 945, 1042. Indicates a rei nput return. Forms 5500, 5500C and 5500R No Actioninfo only. J K Forms 1120 and 1120A (Identifies No actioninfo only. Interest Computations under the Look Back Method of completed Long Term Contracts (Form 8697) Identifies one participant Keogh and corporate filers on 5500C and 5500R - only used prior to 7/92 processing. (1) Rejected application for exten- (1) Posts 7004/2758/8736 ap plicasion of time for filing 1120, 990C, tion and any remittance. 990T, 990PF, o r 1041 return. (2) Posts the 7004/2758/8736 application and any remittance. (2) Denied application for extension of time to file 1120s, 990C, 990T, 1065, 1041 or 1041S, 706, 706NA, 709, 720, 1065 or 1066 return. Late Correspondence SC genera tes a CCC G K L L Returns E Analysis Branch Returns B Analysis Branch Returns B Analysis Branch Re turns E Analysis Branch Returns B Analysis Branch M Indicates interest free adjustments for Forms 941/942/943/CT-1 label as misclassi fied Employees across the top of the returns. Joint Committee Case sent to Examin ation Division (Form 1120 only). Used to indicate that reason for late filing ha s not been established. Freezes module from offsetting or refunding. Freeze is re leased upon posting of an Audit or DP Tax Adjustment. Upon Posting of TC 150/155 , a transcript is generated for assessment of Delinquency Penalty. N N O Identifies a return for which a pre Freezes affected Tax Module unless or until a TC 840 transacsettlement manual refund was tion is posted. paid.3-8 Code on Where Return Coded O Error Correction/ Rejects Error Corr. File Definiti on for Returns Using Processing E Action Initiated Used to indicate 1 day, or less than Generates the next consecutive 1 month retu rn - When day of Plan month as the tax period on the tax module transcript. Year Beginning Date does not equal 01. (Form 5500, 5500-C and 5500-R). Accept input figures for Alternative Bypass check on Alternative MiniMinimum Tax on Form 1041 . mum Tax and continue computation. DOL Failed Edit Checks Generated when a retu rn is not perfected for a DOL item. P B P Returns E Analysis Branch Error Corr. B Q Forces Math Error Condition. Indicates manual computation return with a math err or (Forms 1041 (except 1120S), 706, and 709). Indicates 5500 returns referred fr om DOL/PWBA to IRS No actioninfo only Q Returns E Analysis Branch R Returns B/A/E Delinquent return with reasonable Invalid to input Delinquency pen cause established or applicability alty. Analysis of FTP penalty not determined. Branch IRAF input: 33 Returns B Analysis Branch Bypasses Credit Elect processin g. (1) Form 940 a) Prior to 1/1/83, indicates a missing Tentative Credit computati on (Column 1-9) b) For tax periods 8512 and subsequent, applies to overpaid retu rns that do not specify application of the overpayment to the subsequent period (non-Credit Elect Returns). (2) Forms 941/942/943/ - For tax periods 7712 or ear lier, the code indicated a missing Schedule A condition. Prior to 1/1/83, the pr esence of this code caused issuance in certain cases of CP 178/879. (3) Forms 94 1/943 - For tax periods 8412 and subsequent, applies to overpaid returns that do not specify application of the overpayment to the subsequent period (non-Credit Elect returns.) S3-9 Code on Where Return Coded File Definition for Returns Using Processing (4) Form CT-1 - For tax periods 8512 and subsequent, applies to overpaid returns that do not specify application of the overpayment to the subsequent period (nonCredit Elect returns.) (5) Form 945 - For tax periods 9412 and subsequent, applies to o verpaid returns that do not specify application of the overpayment to the subseq uent period (nonCredit Elect returns.) S Returns E Analysis Branch Returns B Ana lysis Branch Returns B Analysis Branch Returns B Analysis Branch Returns B/A Ana lysis Branch Used to indicate short period return. Seasonal or Intermittent file r (valid on 941, 941E, 941SS and 941PR) Form 8271, Investor reporting of Tax She lter Registration (valid on 1120, 1120S, 1120A, 1065, 1041, 990, 990C, 990PF, 99 0T) Indicates the presence of Form 8271. (Valid on 1120, 1120S, 1120A, 1065, 104 1, 990, 990C, 990PF, and 990T). Transaction unprocessable. If possible, document is perfected and reinput; if necessary, document is eliminated. Transaction is written on the SC Controls Data Tape and printed on the Reject Register. No acti oninformation only on 1120, 1120S, 1120A, 1065, 1041, 990, 990C, 990PF, and 990T) . Bypasses unpostable check on plan year ending and allows return to post. Actio n Initiated T T T U U Returns E Analysis Branch Essential information (EIN, spon- Letter 8007 will be generated sor name and add ress, plan number is not present and cannot be secured through research and no c orrespondence failures are present on 5500, 5500C, 5500R and 5500EZ) Delinquent r eturn with reasonable Does not generate $10 daily delincause established or appl icability quency penalty. of FTF penalty not determined. IRAF input: 34 Reasonab le cause is present for line items being blank on 5500, 5500C, 5500R and 5500EZ C hange of Accounting Period on Form 7004/2758. Entity fiscal month changed to tha t on form 7004/2758. V Returns B/A Analysis Branch Error Corrections/ Rejects E V W Returns B Analysis Branch3 - 10 Code on Where Return Coded W File Definition for Returns Using Processing Return cleared by Statute Action Initiated Bypasses statute checks on original input. Generates TC 540, turns on death indicator in the IRA Entity. Returns B Analysis Branch Returns A Analysis Branch Returns A Analysis Branch Re turns B Analysis Branch Returns E Analysis Branch Returns B/A Analysis Branch & Error Corr. Error Correction/ Rejects E W Deceased Taxpayer IRAF input: 37 X Indicates manual assessment may Generation of transcript supbe needed. IRAF inpu t: 35 presses TP notices. Form 1065/1065B with remittance Generates TC 570. not related to penalties EPMF Open Correspondence for required Information (data). F orm 5500EZ only Accept tax return as submitted (Forms 1041, 1065, 1120 Series, 9 90, 990C, 990PF, 5329, 1041A, 4720, 990EZ, 2290, and 5227). Grants filing extens ion if Form 7004/2758. IRAF input: 36 Indicates that the filer is a 52-53 week f iler on 5500, 5500C, 5500R, 5500EZ Computer accepts, posts, and settles on return as submitted on the MF; changes accounting period if appropriate. Extends time for filing 1041 or 1120. Bypass UPC 812 check and change the plan year ending to that shown on the input return X X Y Y Z Returns B Analysis Branch Returns B Analysis Branch Returns B Analysis Branch Re turns B Analysis Branch Returns B Analysis Branch 720 return with amounts not identi- Generates taxpayer notice to subfied with ab stract or category num- mit missing abstract or category bers. (Assigns temporar y abstract numbers. No 80) Indicates that Form 8824 is attached and Box A is che cked. Indicates that Form 8824 is attached and Box B is checked. Identifies taxp ayers who should not receive credit interest. Indicates IRS prepared returns und er IRS 6020(b) for Forms 720, 940, 941, 942, 943, 945 and CT1; 2290, 11C, 730, 10 41, 1042 and 1065. Established for Form 1120 to indicate the election of install ment payments under the Bank Holding Company Tax Act of 1976; also indicates Tax Straddles (Forms 1120, 1041, 990C and 990T). 1 2 3 4 5 Returns B Analysis Branch3 - 11 Code on Where Return Coded 6 File Definition for Returns Using Processing Servic e Center programs generate a Possession Tax Credit Indicator of 1 on trans tape an d then drop CCC 6. (Forms 1120/F/L/M/ H/POL/PC). Identifies Reasonable Cause sta tement for failure to file or pay tax timely was considered and denied. (Do not use CCC D or R). See IRM 3(11)(16)6.4(e) Action Initiated Returns B Analysis Branch 7 Reason- B able cause denied during return analysis. B Suppress computation of ES penalty and generation of CP234 Returns Analysis Branch 8 Identifies annualized income was computed by taxpayer or waiver was written in the bottom margin of page 1, F1120 or line 6a, box F2220. Also used for F1120PC, F11 20L and consolidated 1120C on which Section 847 deduction is indicated. See IRM 3(11)(16)6.4(f) Indicates the presence of LICH Forms 8586, 8609, 8611 and/or 869 3 9 5 IMF Computer Condition Codes Note: (also known as Return Condition Codes) Reference IRM 3(27)(68)7.2 Computer Condition Codes (CCC) are used to identify a special condition or computation for the computer which posts to the Master Fil e. They are entered in the upper portion of the filing status area of Form 1040/ 1040A, Form 1040EZ; to the left of the wages line and in the lower left corner o f the entity information box on Form 1040PC. When CCC 3 is entered, it must be fir st. Code 1 2 3 4 5 6 Explanation Generated by Electronically Filed return QRP (Q uestionable Refund Project) processing which causes TC 150 to resequence 1 cycle . Tax Shelter Detection Team nonselected return. For C/GEN (at MCC) of Transactio n Code 570 which freezes release of overpayment of account at the Master File. E dited by Exam on an original return secured after a Substutute For Return (SFR) has been filed in place of the return. Form 1040X showing one yes box checked for Presidential Election Campaign Fund. Form 1040X showing two yes boxes checked for Presidential Election Campaign Fund.3 - 12 Code 7 8 9 A B C D E F G J L Explanation Denial of Reasonable Cause for IDRS pro cessing. Refund and only a single W2 that is altered, typed substituted or hand written attached. Secondary taxpayer deceasedGenerate module for primary taxpayer . Primary and secondary taxpayers deceased, generate and post TC 540, turn on 54 hold and update the filing requirement to 8. Taxpayer has computed tax liabilit y of ZERO. 1040NR with IRC 6114 Designates military personnel eligible for an Exte nsion to File. Used to generate 8 month extension to file. Delete Filing require ments for taxpayers who are not deceased. To delete primary taxpayers filing req uirements (at MCC). On a joint return, generates module for secondary taxpayer. Return is tentative, amended, superseding. Filing Status Code 2, 3, or 6 with se condary SSN missing and Amish/Mennonite or Form 4029 notated, or Form W-7 attached f or the secondary taxpayer. (For an overpaid decedent return) Refund is to be iss ued to the NAMESECOND LINE beneficiery or person or the state-side spouse (on joi nt return) of Armed Forces personnel or otehrs serving overseas. Reasonable caus e established by taxpayer for not paying the tax balance due. Suppresses FTP Pen alty Generates TC 460 for two month extension in filing. Identifies a return for which a presettlement manual refund was paid; also C/GEN another code (at MCC) w hich freezes account from refunding. Generated estimated tax penalty suppressed. Taxpayer has met an exception on Form 2210/2210F or meets reasonable cause crit eria. Delinquency cause is reasonable and acceptable; this code suppresses the C /GEN of delinquency penalty. Indicates a return processed through RPS. Generated at MF from an indicator on SCRS. Indicates no reply to correspondence and preve nts generation of credit interest. Indicates SE income has been reduced by at le ast $100 or net earnings reduced below $434 minimum. Refund on an overpaid deced ent return is to be issued with the NAME-FIRST NAMESECOND lines interchanged on the refund check. Indicates that an invalid SSN has been researched and the acco unt creating transaction should be allowed to create an account without unpostin g 176. For any circumstance or condition which may cause the computer determined TOTAL TAX to be different from the taxpayer determined tax despite no taxpayer error; or when used in conjunction with Code F, it can change the accounting per iod (at MCC). For generating (at MCC) Transaction Code 340, which restricts the computation of interest for both balance due or a refund return, and to identify certain combat zone taxpayers entitled to an automatic statutory extension of t ime for filing a return. M N O P R S U V W X Y Z3 - 13 6 Code A B C D E F I M Returns Processing Codes (EPMF) Explanation Generated when there are 4 or less Schedule AS in the record and all have policy to/ from dates that match plan year beginning/end. Generated when En d of Period Reformat Indicator contains B, M or R and First Letter Date contains a dat e less than a determined date. Generated when Computer Condition Code C or J is present. Valid for Forms 5500, 5500C and 5500R. Generated to indicate a pure fring e benefit plan. Generated when Type Plan Entity Indicator contains F. Valid for 5500C and 5500R. Generated when Pension Features Code contains D. Valid for Forms 55 00, 5500C, and 5500R Generated when Total Income Amount and Net Income Amount co ntains zeroes unless Fringe Benefit Plan Indicator contains 1 or 4. Valid on For m 5500R. Generated when Investment Arrangement Code = 1 and certain other conditi ons are present that indicate a master trust. Valid for Forms 5500, 5500-C only. Also, generated on the 5500 when Investment Arrangement Code contains a Z which i ndicates a 10312 investment entity. Generated when Type Pension Benefit Indicato r contains 8, 9, or 0. Valid for 5500, 5500C, 5500R. Generated when Julian Date of Tax Period (and day of Tax Period if present) minus the Julian Date of Plan Yea r Beginning Date is less than 364 or Plan Year Beginning Date is Blank and Short Period Report Indicator contains 1. Valid for 5500, 5500C, 5500R and 5500EZ. P S T Generated for returns that have met the conditions required for final returns. V alid for 5500, 5500C and 5500R. (For actual conditions see IRM 3(12)(22)1.(13) a nd 3(12)(260)4.4. (a) Generated when Computer Condition Code contains U. Valid o n Form 5500, 5500C, 5500R, 5500EZ. (b) Generated on Forms 5500C and 5500R when Total Participants Beginning of Year is greater than 120. U W Generated when Plan Number equals 501999, valid for 5500, 5500C, 5500R. *These codes do not print on MFTRA or IDRS Transcripts 7 Returns Processing CodesForm 1040 (IMF) Reference IRM 3(27)(68)7.4 Returns Processing Codes (RPC) are used to identify a special condition or computation for the computer which does not post to the Ma ster File.3 - 14 They are entered on page 1, form 1040, 1040A, and 1040PC to the right of the tot al income line and to the right of box 5 of Form 1040EZ. Enter all codes in sequ ence found. Code A B C Explanation Forces computer to accept EIC amount. Forces computer to compute EIC to zero. Also edited when taxpayer indicates they do not want or qualify for EIC. Married filing separately taxpayer who does not enter any of the income items but claims benefits of community property and reports pr orata share of community income as adjusted gross income. The Community income st ates are: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Wash ington and Wisconsin. Taxpayer entered amount on Line 13 but did not attach Sche dule D or notate CGD. Edited by Code & Edit for TY1996 returns when EIC child is u nder one month old and SSN is not present, or Year of Birth is 1997 and Died is in dicated. Edited by Code & Edit for TY1996and TY1997 returns when dependents have a valid reason for not providing an SSN. Forces service center computer to bypass generation of the error code 118 check. Total Tax exceeds 50% of AGI. Potential statute return cleared by Statutory Clearance Group. Taxpayer notes the name of a National Disaster on his/her return. TY98 through 96 and dependent born and d ied during the tax year with a TIN. Tax return is blank (other than entity infor mation) or contains all zeros or insignificant entries. Indicates Form 2555EZ is attached. Identifies non-employee compensation on Form 1040 or 1040A for Examin ation to assess self-employment tax liability. Indicates Form 2106or 2106-EZ is attached. For tax years 1997 through 1995, Former Yugoslavia is noted on the retur n. Taxpayer not subject to selfemployment tax. Estimated Tax Payments are present and no withholding present. Edited by Code & Edit on Form 1040 and 1040A TY97 r eturns determined to be computer generated. 1040NR with Schedule SE attached. LOOSE Schedule H filed. Dummy 1040 is pr