Transaction No Money Amount Data
Internal Revenue Manual Part 2. Information Technology · 2026-10-03 edition · updated 2026-10-04 · United States
Standard Data Lines
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Record Element Description
Item
Description
1
PENDING TYPE
2
TRANSACTION CODE
3
REVERSAL INDICATOR—
Blank—Not Reversed
R—Reversed
4
TRANSACTION DATE
5
HYPHENS—15 "-"
6
TRANSACTION CYCLE—Cycle transaction period to the Master File.
7
TRANSACTION DOCUMENT LOCATOR NUMBER —For FTD Transactions the DLN will contain the following information:
—For FTD Transactions the DLN will contain the following information:
Position
Description
1–2
District Office Code
3
Tax Class
4–5
Document Code
6–8
FTD Conversion Date
9–10
Zeros or 99. 99=Rollover or Rollback
11
Substitute Card Code
0 = Original
1 = Substitute
12–13
FRB Code
14
Year
8
TRANSACTION INFORMATION CODE—See description of values in Exhibit 2.3.32–13
Variable Data for TC 420, 421, 422, 424, 425, 440
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Record Element Description
Item
Description
1
AIMS ASSIGNEE CODE
If the TC 420 is from CC FRM 77 this field contains the following:
Position 1
Service Center Code
Position 2
Year digit
Position 3–5
Julian Date
Position 6–8
775
Position 9–10
Input D.O. or S.C.
If the TC 420 is from AIMS this field contains the following:
Position 1–2
Source Code
Position 3
Year Digit
Position 4–7
Organization Code
Position 8
—
Position 9–10
D.O. or S.C. Code
2
DISPOSAL CODE
3
SOURCE CODE
4
ASSESSMENT STATUTE EXPIRATION DATE
5
SOURCE CODE
6
number available for use
7
SPECIAL PROJECT CODE
8
RETURN REQUEST INDICATOR
9
PARTNERSHIP DO
10
PARTNERSHIP TIN
11
PARTNERSHIP MFT
12
PARTNERSHIP TAX PERIOD
13
COLLECTION STATUTE EXTENDED DATE
14
NUMBER OF CYCLES
Variable Data for TC 460
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Record Element Description
Item
Description
1
EXTENSION OF TIME TO FILE DATE—Format is MMDDYYYY
2
FORM 709 INDICATOR
Variable Data for TC 47X and 480
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Record Element Description
Item
Description
1
COLLECTION CLOSING CODES
2
NUMBER OF CYCLES
3
JURISDICTION CODE
4
COLLECTION STATUTE EXPIRATION EXTENSION CODE
P = Extension applies to the Primary SSN.
S = Extension applies to the Secondary SSN.
B = Extension applies to Both SSNs.
Variable Data for TC 500 and 520
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Record Element Description
Item
Description
1
COLLECTION CLOSING CODE
2
BANKRUPTCY PROCEEDING TYPE
Values are:
1 - Liquidation IRC Section 7
2 - Municipal Debit IRC Section 9 (BMF only).
3 - Reorganization IRC Section 11
4 - Individual Debtor IRC Section 13
3
BANKRUPTCY CLAIM TYPE
Values are:
1 - Secured
2 - Unsecured Priority
3 - General Unsecured
4 - Administrative
5 - Involving Gap Expenses
4
INSTALLMENT PAYMENT INDICATOR
0 - No Installment
1 - Installment
5
APPELLATE OFFICE LOCATION CODE
6
RESERVED
7
COLLECTION STATUTE EXPIRATION EXTENSION CODE—
P = Extension applies to the Primary SSN.
S = Extension applies to the Secondary SSN.
B = Extension applies to the Both SSNs.
8
NUMBER OF CYCLES
9
BANKRUPTCY/LITIGATION LOCATION CODE
Variable Data for TC 550, 560, 564, 582, & 5XX
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Record Element Description
Item
Description
1
COLLECTION STATUTE EXTENDED DATE
2
NUMBER OF CYCLES
3
ASSESSMENT STATUTE EXPIRATION DATE
4
NUMBER OF CYCLES
5
ASSESSMENT STATUTE EXPIRATION DATE
6
SPECIAL VALUATION CODE—A literal will be displayed as follows:
REGULAR LIEN
2032A TELECTION
CARRYOVER (IMF only)
SPECIAL LIEN (BMF only)
BOND
COLLATERAL
7
REFILE LIEN LITERAL—the literal "REFILED" should appear.
8
CROSS REFERENCE TIN
9
COLLECTION CLOSING CODES
10
NUMBER OF CYCLES
11
COLLECTION STATUTE EXPIRATION EXTENSION CODE—
P = Extension applies to the Primary SSN.
S = Extension applies to the Secondary SSN.
B = Extension applies to Both SSNs
12
TC550 DEFINER CODE
00 No Definer
01 Form 900
02 Assets in Custody of the Court
03 Bankruptcy (incorrect CSED computation)
04 Judgments
05 Taxpayer Assistance Order (TAO)
06 Military Deferment
07 Offer in Compromise (incorrect CSED computation)
08 Wrongful Seizures
09 Taxpayer Living Outside U.S.
10 Other
TC 5XX (Not necessarily all-inclusive) = TC 502, 530, 531, 532, 537, 540, 542, 570, 571 and 572.
Variable Data for TC 8XX and 9XX
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Record Element Description
Item
Description
1
CREDIT RELEASE MEMO AMOUNT
2
RESPONSIBILITY UNIT CODE
3
DEMAND DATE
4
ERRONEOUS REFUND MEMO AMOUNT (not to be used for Module Balance Computation)
5
DIRECT DEPOSIT REFUND CODE
6
DMF LIABILITY INDICATOR
7
REFUND PAYMENT DATE
8
REMOVAL YEAR The year that the module was removed to the Retention Register. Zeros indicate no removal year information.
9
REMOVAL ULC CODE This will be present when a TC 902 was directed to a tax module that was removed to the Retention Register. Otherwise zero.
10
902 NAME CTRL Consists of four alphanumeric characters taken from the taxpayer's name.
11
JURISDICTION CODE
12
REFERENCE NUMBER
13
REFERENCE AMOUNT
14
NOTICE CYCLE (1st qualifying for backup withholding)
15
NOTICE CYCLE (2nd qualifying for backup withholding)
16
NOTICE CYCLE (3rd qualifying for backup withholding)
17
NOTICE CYCLE (4th or most recent qualifying for backup withholding)
18
NOTICE CYCLE (of liability for backup withholding)
19
CYCLE SUBJECT TO BACKUP WITHHOLDING
20
BACKUP WITHHOLDING CYCLE
21
MASTER FILE CAF CODE
22
CROSS REFERENCE TIN
23
CROSS REFERENCE TAX PERIOD
24
971 CODE
01 - TC 150 has posted to the wrong TIN/TAX Period.
02 - Amended/Duplicate Return has posted to the wrong TIN/TAX Period (these releases.
03 - Re-input return from wrong TIN/TAX Period. To be used as cross-reference information on the "to" module.
04 - 09 - RESERVED.
10 - An amended return has been received.
18 - PRP/Congressional activity.
31 - Full Bankruptcy Discharged
32 - Fully Accepted Offer-in-Compromise
33 - Partial Bankruptcy Abatement
34 - Partial Offer Acceptance
55 - Notice sent to spouse at different address
71 - Misblocked and Unnumbered Injured Spouse Claims
82 - New Installment
83 - Reinstatement of Installment
88 - CAWR Out of Balance Module
99 - Indicates receipt of an Application for " Taxpayer Assistance Order" and a 5 day suspension of limitations for both additional assessments a collections.
98 - Indicates that TC 971 with 971 CODE of " 99" was input on the wrong account or tax module.
25
CROSS-REFERENCE MFT.
26
MEMO AMOUNT
27
FTD ALERT CODE—(IMF & BMF only)
0 = No Alert Generated
1 = CP 196 Generated
2 = CP 596 Generated
3 = Reserved
4 = Reserved
28
MISC Amount - Indicates based on TC 971 AC 542 or 543. Low Income Filter (LIF) for Taxpayers with SSA and/or Railroad Retirement Benefits (RRB).
TC 971 AC 542 - Unpaid Assessments (UA) with the Total IRP Income.
TC 971 AC 543 - Unpaid Assessments (UA) indicate the source of the Income that was used to determine the LIF.
29
The year of the amount.
30
IMF CONTROL DLN UPDATE TRANSACTION CODE—IMF transaction causing control DLN update to be passed to the IMF (MFT 29 only).
31
TC 973 Abstract Number
32
TC 973 Abstract Amount
Variable Data for TC 977 (EPMF only)
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Record Element Description
Item
Description
1
SECURED RETURN CODE—Used to identify the source through which a delinquent return was filed.
2
RETURN CONDITION CODES
3
NORTH AMERICAN INDUSTRY CLASSIFICATION SYSTEMS (NAICS) CODE
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