BMF Entity Data
Internal Revenue Manual Part 2. Information Technology · 2026-10-03 edition · updated 2026-10-04 · United States
BMF Entity Heading Lines
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Record Element Description
1
148 indicator
2
Year of name line and tax period quarter
3
First name line
4
Continuation of name line
5
Secondary sort name line
6
Sort name line
7
Care of name line
8
Foreign Street Address
9
Mailing Street Address
10
Last address change cycle
11
Mailing City and State
12
Mailing zip code
13
Transfer literal "XREF SSN-" or "SPOUSE SSN-"
14
Transfer SSN
15
Business Operating Division Code
16
Business Operating Division Client Code
17
Location Street Address
18
Location City and State
19
TC 07X/09X Indicator
20
Left Hand Freeze Code
21
Right Hand Freeze Code
22
Primary Location ULC Code
23
Area Office in Primary Location Code
24
Collection Location Code
25
Small Business Area Office Code
26
Employment Code
27
BFS Indicator
28
Establishment year and month
29
637 Indicator
30
CAF Indicator
31
Year entity was removed
32
Last Master File extract cycle of entity
33
Fiscal Year Month
34
Payer Master File Indicator
35
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
36
TC 130 Service Center Code
37
PDT literal "PDT" or "CAU" if applicable
38
Form 940 Indicator - RAF - Deposit
39
Form 941 Indicator - Deposit
40
Form 943 Indicator - Deposit
41
Form 944 Indicator - Deposit
42
Form 945 Indicator - Deposit
43
Form CT1 Indicator - Deposit
44
Form 8123 Code
45
Prior Fiscal Year Month
46
Bankruptcy Indicator
47
Bank literal location code
48
Form 1042 Indicator - Deposit
49
Form EFTPS 940 Indicator - Payment
50
Form 941 Indicator - Payment
51
Form 943 Indicator - Payment
52
Form 944 Indicator - Payment
53
45R YEAR1—The first year the small employer health insurance credit is taken.
54
45R YEAR2—The second year the small employer health insurance credit is taken.
55
Form 945 Indicator - Payment
56
Form CT1 Indicatory - Payment
57
Form 720 Indicator - Payment
58
Form 1042 Indicator - Payment
59
Form CORP Indicator - Payment
60
CASE ID NUMBER-For ITIF it is the unique Taxpayer authentication number included on PDC notices and used by taxpayers for authentication when calling the PDC agency. Not valid for BTIF until 2018.
61
Large Complex Corporation Code
62
CNC literal if applicable
63
CEP Code
64
FTD Alert Suppress Indicator
65
FTD FIDUC LRA Code
66
National Taxonomy of Exempt Entities Code
67
Mandatory Electronic Filing Start Date
68
TEFRA Partnership Election Code
69
ELECT Tax Period
70
Electronic deposit indicator
71
Parent EIN - EIN of Parent in parent-subsidiary relationship between government entities.
72
Applicable Large Employer Code 0 - N/A; not an Applicable Large Employer 1 - Currently an Applicable Large Employer 2 - Previously an Applicable Large Employer
73
ID THEFT INDICATOR Values: 0 = No Identity Theft on any module of this entity. 1 = At least one module has a return marked as Identity Theft.
EO DATA Lines
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Record Element Description
Item
Description
1
EO STATUS
1A
148 Indicator
2
EO STATUS DATE —YYYYMM format
3
RULING DATA—YYYYMM format
4
CLASSIFICATION CODES
5
AFFILIATION CODES 1 - Central Organization, Individual Ruling 2 - Intermediate Organization 3 - Independent Organization 6 - Parent Org. Ruling Grp (except those in code category 8) 7 - Intermediate Parent 8 - Parent Organization of a Church or 501(c)(1) 9 - Subordinate of group ruling
6
INCOME CODE - Valid Range 0-9
7
FOUNDATION CODE 02 - Private Exempt Operating Foundation 03 - Private operating foundation 04 - Private non-operating foundation 09 - Suspense 10 - 170 (b) (1) (A) (i) 11 - 170 (b) (1) (A) (ii) 12 - 170 (b) (1) (A) (iii) 13 - 170 (b) (1) (A) (iv) 14 - 170 (b) (1) (A) (v) 15 - 170 (b) (1) (A) (vi) 16 - 509(a)(2) 17 - 509(a)(3) 18 - 509(a)(4)
8
GROUP EXEMPTION NUMBER
9
ORGANIZATION-DATE-The date the 501(c)(4) organization was formally organized.
10
TYPE OF ORGANIZATION 1 - Corporation 2 - Trust 3 - Cooperative 4 - Partnership 5 - Association
11
ASSET CODE
12
SUBSECTION CODE
13
FILE FOLDER NUMBER
14
REGISTRATION-DATE-The registration date of the 501(c)(4) organization. The Protecting Americans from Tax Hikes Act of 2015 was signed into law December 2015. The new legislation requires 501(c)(4) organizations to register. If they fail to register within 60 days of formally organizing they are subject to a penalty of $20 a day maximum of $5,000.
15
PRIOR EXEMPT ORGANIZATION STATUS
16
ADVANCE RULING EXPIRATION YEAR AND MONTH—Format is YYYYMM.
BMF Entity Miscellaneous Lines
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Record Element Description
BMF MISCELLANEOUS LINES
Item
Description
Note: except for FILING REQUIREMENTS, none of these Items, when insignificant, have even their literals displayed. Only significant values take up space on the display.
1
FILING REQUIREMENTS —If Filing Requirements are set they will appear in the format: Form number of the filing requirement (e.g. bb941) followed by the filing requirement value. It is possible to have more than one line of filing requirements displayed. If there are no significant filing requirements, the literal "FR—NONE," will appear.
2
INACTIVE ACCOUNT LITERAL—Printed when the account is inactive. For EPMF and NMF, indicates that the account number has been changed and the "old" or "bad" number is now "Inactive" . For BMF accounts, this mean that taxpayer is no longer liable to file returns.
3
DATE OF DEATH —MMDDYYYY Format
4
CROSS REFERENCE TIN
5
CROSS REFERENCE NAME CONTROL
6
WAGES LAST PAID DATE
7
BUSINESS CLOSED DATE
8
45R YEAR1-The first year the small employer health insurance credit is taken.
9
45R YEAR2-The second year the small employer health insurance credit is taken.
10
WAGES PAID START
11
BUSINESS OPERATION START
12
RAILROAD RETIREMENT NUMBER - Eight digit identification number assigned by the Railroad Retirement Board to those taxpayers liable to file a Form CT-1.
13
FROM ACCOUNT MERGED NAME—This name (derived from TC 005) and the preceding literal are not displayed if present Field not extracted to TIF file, so it cannot be reviewed by command code ENMOD. PRIOR NAME CHANGE TRANSACTION DATA—May be present. (If present, could be multiples):
14
PRIOR NAME CONTROL —Before the Name Change.
15
TRANSACTION CODE —TC which caused the Name Change.
16
TRANSACTION CYCLE
17
TRANSACTION DATE
18
TRANSACTION DLN
19
PRIOR NAME which existed on the Master File before the Name Change.
MFT 51 TAX PERIOD NAME LINE(S)
Item
Description
20
TAX PERIOD OF NAME LINE
21
NAME LINE
22
SPOUSE'S SSN
23
NAME LINE CONSENT CODE—Value of 1 indicates spouse has consented to divide the tax and report his/her share on another return.
Entity Posted Transaction Data Lines
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Record Element Description
Item
Description
1
TC 148 HOLD INDICATOR
STANDARD DATA
2
TRANSACTION CODE—See Doc. 6209 Filing Requirement Codes for values and meanings.
3
TRANSACTION REVERSAL INDICATOR— Blank—Not reversed R—Reversed
4
TRANSACTION DATE MMDDYYYY Format
5
TRANSACTION CYCLE—Cycle the transaction posted to the Master File.
6
DOCUMENT LOCATOR NUMBER
7
DISASTER VICTIM CODE
8
FEMA CONTROL NUMBER
VARIABLE DATA
9
MFT (related to TC 58X transaction)
10
TAX PERIOD—(related to TC 58X transaction)
11
ESTATE SSN—(related to TC 58X transaction)
12
CROSS REFERENCE TIN
13
SERVICE CENTER CODE—Code of Service Center who input TC 130.
14
UPDATED LOCATION CODE—Displayed with transaction codes 000, 012, 013, 014, 015, 016, 018, 150 (long entity).
15
45R YEAR1—The first year the small employer health insurance credit is taken.
16
45R YEAR2—The second year the small employer health insurance credit is taken.
17
ESTABLISHMENT YEAR MONTH- In YYYYMM format.
18
DEFINER CODES
19
EFFECTIVE YEAR—Displayed with TC 023 or 024.
20
EFFECTIVE DATE—of TC 090, 091 (1120FR). In MMDDYYYY format.
21
FISCAL YEAR MONTH—This is the tax year ending month elected by the taxpayer (TC 090/094).
22
FOREIGN SALES CORPORATION ELECTION CODE
23
SMALL FOREIGN SALE CORPORATION ELECTION INDICATOR
24
NO MERGE REASON CODE—TC 006 only. Values 01 to 10 are Tax Module No-Merge Reason Codes. Values 22 to 33 are Entity No-Merge Reason Codes.
01 = 400
05 = 940
09 = CONS
24 = EO GROUP EX
30 = N/C MISM
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