IRAF merged with IMF Master File 01/2005 (MFT-29)
Internal Revenue Manual Part 2. Information Technology · 2026-10-03 edition · updated 2026-10-04 · United States
IMF (MFT-29) Entity Heading Lines
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Record Element Description
Item
Description
1
NAME LINE YEAR
2
NAME LINE SPOUSE INDICATOR - Values are: 0 - Non-joint IRA 1 - Primary Spouse in a joint return has IRA (this is secondary). 2 - Secondary Spouse in a joint return has IRA (this is primary). 3 - Both Spouses have IRA PIan
3
PRIMARY NAME LINE
4
Business Operating Division Code
5
Business Operating Division Client Code
6
SECOND NAME LINE (if present may be CONTINUED NAME LINE or FOREIGN ADDRESS LINE , or CARE OF NAME LINE).
7
STREET ADDRESS
8
ADDRESS CHANGE CYCLE—Cycle latest address change posted.
9
CITY/STATE
10
ZIP CODE
11
SECONDARY NAME CONTROL
12
PRIMARY LOCATION ULC CODE
13
Primary Location Area Office Code
14
COLLECTION LOCATION CODES
15
Small Business Area Office Code
16
MAIL FILE REQUIREMENT—See Doc. 6209 Filing Requirement Codes for values and meanings.
17
DEATH INDICATOR - "1" = Form 5329 filed by surviving spouse or beneficiary.
18
BFS Levy Indicator
19
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.
20
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.
21
FISCAL YEAR MONTH —Then from the most current First Name Line on the Master File entity.
22
SCRAMBLED SSN INDICATOR Blank - No scrambled SSN 1 - Two taxpayers are using the same SSN 4 - Mixed Entity Cases
24
ACCUMULATED EXCESS CONTRIBUTIONS—If a complete (Request Type "C" ) Transcript was requested, this will be a total of all Excess Contributions for the account.
25
COMBAT ZONE LITERAL SPACES - Insignificant. MOP/UN - Indicates that the taxpayer is a participant in a military operation or United Nations Peace Keeping Force.
26
CROSS REFERENCE NAME LINE YEAR
27
CROSS REFERENCE NAME LINE SPOUSE INDICATOR - Values Are: 0 - Non-joint IRA 1 - Primary Spouse in a joint return has IRA (this is secondary) 2 - Secondary Spouse in a joint return has IRA (this is primary) 3 - Both Spouses in a joint return have an IRA.
28
CROSS REFERENCE NAME LINE—This is the corresponding IMF Name Line for the Year in Item 22 and later until a new one takes effect.
29
CROSS REFERENCE SPOUSE'S SSN and FILE SOURCE
IMF (MFT-29) Entity Posted Transaction Data Lines
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Record Element Description
Item
Description
STANDARD DATA
4
TRANSACTION CODE —See Doc. 6209 Filing Requirement Codes for values and meanings.
5
TRANSACTION REVERSAL INDICATOR Blank—Not reversed R—Reversed
6
TRANSACTION DATE —MMDDYYYY format
7
TRANSACTION CYCLE —Cycle the transaction posted to the Master File
8
DOCUMENT LOCATOR NUMBER
VARIABLE DATA
9
CROSS REFERENCE TIN
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