IMF Entity — Internal Revenue Manual Part 2. Information

IMF Entity Heading Lines

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Record Element Description

Item

Description

TC 148 HOLD INDICATOR See IRM 5600–22Collection Field Function Techniques and other assignments, for meanings of values.

NAME LINE YEAR

FILING STATUS CODE

PRIMARY NAME LINE

OIC Generated literal NOTE: This literal is generated when OIC-ACCEPTANCE-YR field is greater than zero.

Business Operating Division Code

Business Operating Division Client Code

SECOND NAME LINE (if present may be CONTINUED NAME LINE or FOREIGN ADDRESS LINE, or CARE OF NAME LINE)

STREET ADDRESS

ADDRESS CHANGE CYCLE—Cycle the latest address change posted

CITY/STATE

ZIP CODE

SPOUSES SSN

PRIOR NAME CONTROL

LEFT HAND FREEZE CODES— See IRM 2.24.1, ADP Systems Code

RIGHT HAND FREEZE CODES— See IRM 2.24.1, ADP Systems Code

PRIMARY LOCATION CODES

AREA OFFICE CODE

COLLECTION LOCATION CODES

SMALL BUSINESS AREA OFFICE CODE

MAIL FILE REQUIREMENTS

INVALID SSN FREEZE INDICATOR Zero - Invalid SSN Freeze in effect Blank - Invalid SSN Freeze in effect. 1 - Invalid SSN Freeze has been released by TC 290 or 300 or Scrambled SSN Indicator of "2" . This release is effective during the current calendar year only. 2 - Invalid SSN Freeze has been released by TC 150 Document Code 72 or 73 posting to this Temporary SSN. This release is effective during the current calendar year only. 4 - Account on the invalid segment and the Invalid SSN Freeze has been released by a transaction (other than TC 100, 90X, 92X or 99X) which has posted on the account and the transaction name control matches the name control for this account on a file of update records received from SSA, which have not yet updated the DM-1 file. The DM-1 file is updated on a quarterly basis. 5 - Combination of 1 and 4 above. 6 - Combination of 2 and 4 above 8 - Account on invalid segment a d TC 510 posted to account 9 - Combination of 1 and 8 above A - Combination of 2 and 8 C - Combination of 4 and 8 D - Combination of 1, 4 and 8 above. E - Combination of 2, 4 and 8 F - Combination of 1, 2, 4 and 8 above.

IRA FILING HISTORY CODES—Carries the history of IRA Accounts from 1980 (left most position), through 1994. Indicator will appear for those years an IRA Account is present.

CAF INDICATOR—If other than zero there is data present on the Centralized Authorization File for an entity authorized to perform certain functions for the taxpayer. Use CC CFINQ as described in IRM 2.3.31 to display CAF data.

YEAR REMOVED—will be significant only for accounts which have aged off from the Regular IMF to the Dropped Master File, which has only a minimum amount of data. Refer to the Microfilm Retention Register for more information, if desired. (Master File Transcripts only)

ENTITY EXTRACTION CYCLE—According to Master File processing, this is the cycle that the account was last extracted to the IDRS Taxpayer Information File. If no record of the last extraction, this field is blank.

FISCAL YEAR MONTH—from a most current First Name Line on the Master File entity.

SCRAMBLED SSN INDICATOR Blank - No scrambled SSN 01 - Scrambled SSN Indicator 04 - Mixed Entity 09 - Used to turn off all values of the indicator 10 - No 239C Questionnaire Indicator 12 - True Scrambled SSN Indicator 13 - SSN Not Valid for Federal Tax Purposes 20 - Closed No 239C Questionnaire Indicator (historical setting) 21 - Closed Scrambled SSN Indicator (historical setting) 22 - Closed True Scrambled SSN Indicator (historical setting) 23 - Closed SSN Not Valid for Federal Tax Purposes (historical setting 24 - FDC Identified SSN Owner.

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TC130 INDICATOR—Transaction Code 130 Freeze Indicator, displays code of Service Center which established the 130 freeze. In some cases this will be a stale abbreviation

POTENTIALLY DANGEROUS TAXPAYER LITERAL—OR KILLED IN TERRORIST ACTION LITERAL. Will have value PDT if PDT indicator is 1 or CAU if it is 2. Will have a value of KITA if this indicator is 1 and HSTG if it is 2. If neither indicator is set, field contains blanks. If both are significant, it will display KITA.

MOP/UN LITERAL

CURRENTLY NOT COLLECTIBLE INDICATOR —"CNC" will be displayed if any module. in account contains an unreserved TC 530.

REDUCE UNNECESSARY FILING—If the RUF-IND= 1, display "RUF" .

ERO Indicator

PAYER MASTER FILE INDICATOR —When "1" , account is also on PMF.

TAX SHELTER INDICATOR

BANKRUPTCY CODE—A value of "1" means the taxpayer has filed for bankruptcy.

BANKRUPTCY LITIGATION LOCATION CODE

IMF Combat Literal SPACES - Insignificant. MOP/UN - Indicates that the taxpayer is a participant in a military operation or United Nations Peace Keeping Force.

45R YEAR1-The first year the small employer health insurance credit is taken.

45R YEAR2-The second year the small employer health insurance credit is taken.

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.

ACCRETION INDICATOR - blank - Not set1 - Accretion Invalid SSN Release has been set for at least one TC 150.

BFS Levy Code

PDC ID CD

MINISTER SELF-EMPLOYMENT TAX EXEMPT CODE If significant, means that a minister is claiming exemption from Self-Employment Tax. 1 = Form 4361 Approved 4 = Form 4029 Approved 2 = Form 4361 Denied 8 = Form 4029 Denied In addition, these character values are possible: B = Combination of 1 + 2 + 8 values above; C = Combination of 4 + 8 values above; D = Combination of 1 + 4 + 8 values above; E = Combination of 2 + 4 + 8 values above; F = Combination of 1 + 2 + 4 + 8 values above; Any combination of these values are possible. For example, the value "6" would mean Form 4361 Denied and Form 4029 Approved. The value "A" (2 + 8) would mean Both Forms Denied.

JUSTIFICATION CD

IRS EMPLOYEE CODE 1 - Primary 2 - Secondary 3 - Both IRS employees

FEDERAL EMPLOYEE INDICATOR 0 = Insignificant, edited as spaces 1 = Taxpayer is a Federal Employee or a Retiree, edited as "F"

LOW INCOME IND

ID THEFT 50X CODE - Indicates identity theft based on TC971 AC 501, 504, 505, or 506.

0 = No ID theft based on TC971 AC 50X

1 = AC 501

2 = AC 504

3 = AC 501 & 504

4 = AC 505

5 = AC 501 & 505

6 = AC 504 & 505

7 = AC 501 & 504 & 505

8 = AC 506

9 = AC 501 & 506

10 = AC 504 & AC 506

11 = AC 501 & 504 & 506

12 = AC 505 & 506

13 = AC 501 & 505 & 506

14 = AC 504 & 505 & 506

15 = AC 501 & 504 & 505 & 506

ID THEFT 52X CODE - Indicates identify theft based on TC971 AC 522, 523, 524 or 525.

0 = No ID theft based on TC971 AC 52X

1 = 971 AC 522

2 = 971 AC 523

3 = 971 AC 522 & 523

4 = 971 AC 524

5 = 971 AC 522 & 524

6 = 971 AC 523 & 524

7 = 971 AC 522 & 523 & 524

8 = 971 AC 525

9 = 971 AC 522 & 525

10 = 971 AC 523 & 525

11 = 971 AC 522 & 523 & 525

12 = 971 AC 524 & 525

13 = 971 AC 522 & 524 & 525

14 = 971 AC 523 & 524 & 525

15 = 971 AC 522 & 523 & 524 & 525

DAILY PROCESSING INDICATOR - Is valid for IMF only.

Values:

0 - Account does not qualify for daily processing.

1 - Account qualifies for daily processing.

VICTIM OF DOMESTIC VIOLENCE INDICATOR

Values:

0 – Not significant.

1 – Unreversed entity TC-971 AC 198 is present on the account.

IP PIN CODE

Values:

0 - No significance.

1 - Taxpayer was issued CP01A.

2 - Taxpayer is email eligible (registered and retrieved IP PIN from IP PIN application).

3 - Taxpayer email notification failed.

DEATH DATE-Is the date of death of the Primary Taxpayer based upon a posted TC540, or receipt of a Return (TC150) posted with condition code "A" or "F".

AOTC RECERT CODE

AOTC TAX PERIOD

AOTC RECERT ELIGIBLE TAX PERIOD

ACTC RECERT CODE

ACTC TAX PERIOD

ACTC RECERT ELIGIBLE TAX PERIOD

NAME LINE YEAR

PRIOR YEAR FILING STATUS CODE

PRIOR YEAR NAME LINE

PRIOR YEAR SPOUSE'S SSN and VALIDITY INDICATOR

CIVIL PENALTY NAME LINE or INNOCENT SPOUSE NAME. If present, both it and the preceding literal "PTNL" will be displayed. PTNL is Primary Taxpayer Name Line. LATEST RETURN INFORMATION

LAST RETURN FILED YEAR—Year of the most recent return

ES TAX DISCREPANCY CODE Blank = No discrepancy $ = Discrepancy

MATH ERROR CODE—Refer to IRM 2.24.1, ADP systems code for appropriate codes.

MULTIPLE MATH ERROR CODE INDICATOR Blank - None or one Math Error Code present. * - indicates more than one math error code is present.

FILING CONDITION CODE E - Even B - Balance Due C - Credit Elect R - Refund

FILE LOCATION CODE—The District Office in which the latest return was filed.

CYCLE LATEST RETURN POSTED—YYYYCC

Transaction Data Lines

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Record Element Description

Item

Description

TRANSACTION CODE

TRANSACTION REVERSAL INDICATOR blank—not reversed R—reversed

TRANSACTION DATE

TRANSACTION CYCLE—Cycle the transaction posted to the Master File

TRANSACTION DAY OF WEEK CODE

SERIAL NUMBER

DLN—Cycle the transaction posted to the Master File

MFT (related to 58X transaction)

TAX PERIOD (related to 58X transaction)

ESTATE SSN (related to 58X transaction)

11, 20, 23

CROSS REFERENCE TIN

SERVICE CENTER CODE—Indicates which Service Center input TC 130.

CLOSING CODE

BMF NAME CONTROL

15, 17

AGENCY CODE

AGENCY REFUND LITERAL ("AGENCY REFUND— " ) and AMOUNT, or"OBLIGATION DELETED"

SUB-AGENCY CODE

YEAR OF ORIGINAL OFFSET—TC 131

NO MERGE REASON CODE—TC 006 Only

01 = VEST 06 = 576 11=RPS 16 = TAXI

02 = XSSN 07 = 930 12=918 17 = LTEX

03 = TDA 08 = 940 13=916 18 = PDT

04 = 914 09 = 520 14=CAF 19 = CPNL

05 = DUP 10 = 424 15=RECR 20 = ATS

21 = 400

90 = N/C MISMATCH 91 = End of Year Merge Restriction 92 = Merged Modules Exceed Maximum Allowable Size

ADDRESS CHANGE INDICATOR Blank—no address change present for this transaction code. Used to indicate an address change accompanying TC's other than 014.

PRIOR NAME CONTROL

TRANSACTION CODE—Valid codes are 001, 002, 003, 005, 006, 011 and 026.

POSTED CYCLE

FIRST YEAR NAME LINE CHANGE

SECOND YEAR NAME LINE CHANGE

RECAPTURE YEAR - will not be set after 1982.

FORM 2119 INDICATOR - 0 - Form 2119 not required 1 - Form 2119 subsequently picked-up 2 - Form 2119 required

FORM 2110 YEAR DUE - (Format YYYY) Valid range greater than 1974.

JUSTIFICATION CODE. Displayed with Transaction Codes 000, 016, and 017. 0 - Non significant 1 - IRS valid name control 2 - Reversal of IRS valid

HISTORIC NAME CONTROL. Displayed with Transaction Codes 000, 016, and 017.

45R YEAR1—The first year the small employer health insurance credit is taken.

45R YEAR2—The second year the small employer health insurance credit is taken.

CLOSING CODE GROUP CLOSING-CODE = 52 - entry date or Desert Storm CLOSING-CODE = 53 - departure date for Desert Storm CLOSING-CODE = 54 - entry date or Bosnia CLOSING-CODE= 55 - departure date for Bosnia

ACTION CODE-

SECONDARY DATE-Is the end date of the FEMA declared disaster. (The begin date is the TRANS-DT in the fixed portion of the posted transaction for TC 971.) For 971 action codes 086, 087, and 688, this identifies the ending date of a FEMA declared disaster. For 971 action code 647, this identifies the ending date of a Federal Contract.

FEMA CONTRACT NUMBER-Is a unique Federal Emergency Management Agency number assigned for a federally designated disaster area.

TC-971 MISCELLANEOUS-Will be used to store miscellaneous information pertaining to the TC-971. For TC971 with TC-971-CD equal to 542 or 543 (IMF generated), the 20 position TC-971-MISC data element is redefined as follows: First character RESERVED-FOR-SIGN is leading separate character needed during extraction from IMF. RESERVED-FOR-SIGN-FILLER PIC X(1) Char pos: 23 AC-542-543-MONEY-AMT PIC S9(12) Char pos: 24-35 AC-542-543-REST PIC X(7) Char pos: 36-42