Internal Revenue Manual Part 2. Information Technology

Official source: Internal Revenue Manual (https://www.irs.gov/irm/part2/irm_02-003-038), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

---

(1) This transmits revised IRM 2.3.38, IDRS Terminal Responses, Command Code TXCMP.

(1) IRM 2.3.38.1 has been revised to include mandatory Internal Controls.

(2) IRM 2.3.38.1 has been updated to reflect the added computation of tax rates for Tax Year 2025 and the deletion of computation capability for Tax Years prior to 2018.

Kaschit Pandya Acting, Chief Information Officer

Overview: This IRM section provides an overview of the TXCMP Command Code.

Purpose: This IRM contains procedural steps for use of the TXCMP Command. Command Code TXCMP is used by IRS employees to calculate individual income tax liability using the Tax Rate Schedules

Audience These procedures apply to IRS employees who are responsible for the processing of TXCMP records. These employees are located in the following areas: Large & Medium-Sized Business, Small Business/Self-Employed, Tax-Exempt & Government Entity’s, and Taxpayer Services(TS)

Policy Owner: The Chief Information Officer (CIO) is responsible for overseeing all aspects of our systems that operate the nation’s tax infrastructure.

Program Owner: IT

Primary Stakeholders: Large & Medium-Sized Business, Small Business/Self-Employed, Tax-Exempt & Government Entity’s, and Taxpayer Services(TS).

Program Goals: This IRM provides the fundamental knowledge and procedural guidance for employees who work with TXCMP records. By following the processes and procedures provided by this IRM, employees will process TXCMP records in a manner that follows IRS policy and procedures while promoting the best interests of the Government.

This IRM and the contained sections provide the user the necessary information on how to use the command code TXCMP

TXCMP was developed to calculate a taxpayer’s tax liability.

The TXCMP programmer is responsible for

Review and implementation of work requests that affect TXCMP

Updating the contents of this IRM

Program Reports CC TXCMP is a non-database program. It does not produce reports

Program Effectiveness Command Code TXCMP is a computational program. TXCMP must operate within the constraints of the Real time Operating System.

Access to this program is governed by SACS.

IRM 2.9.1 Integrated Data Retrieval System

Command Code TXCMP has the following error messages:

INVALID DEFINER—The Command Code definer was not "R" or blank.

DATA IN NON-INPUT FIELD—PLEASE CORRECT—The fields following the input data have to be blanks.

PLEASE CORRECT INVALID DATA—At least one of the input elements is invalid. An asterisk will appear after the invalid elements. Correct the invalid condition and re-enter.

Command Code with definer "R" will generate an input screen format for TXCMP.

Upon completion of the tax liability computation, tax due will appear on line 7. As shown in See Exhibit 2.3.38-4..

Input Display

Please click here for the text description of the image.

Record Element Description

Item

Line

Position(s)

Description

1

1

1–5

COMMAND CODE—TXCMP

2

1

6

CC-DEFINER—R or blank

Response Screen

Please click here for the text description of the image.

Record Element Description

Item

Line

Position

Description

1

1

1–5

COMMAND CODE—TXCMP

2

2

1–4

Literally

3

3

1

Literal—F

4

4

1–18

Literal—$$$$$$$$$$$$$$$$$$

Input Screen

Please click here for the text description of the image.

Record Element Description

Item

Line

Position

Description

1

1

1–5

Literal—TXCMP

2

2

1–4

Tax-Year—must be one of the following, 2018, 2019 ,2020, 2021, 2022, 2023, 2024 OR 2025.

3

3

1

Filing Status—values are

1 = Single

2 = Married filing jointly

3 = Married filing separate

4 = Head-Of-Household

5 = Surviving spouse

4

4

1–18

Taxable Income—dollars & cents, edited and left justified

Response Screen

Please click here for the text description of the image.

Record Element Description

Item

Line

Position

Description

1

1

1–5

Command Code—TXCMP

2

2

1–4

Tax-Year

3

3

1

Filing Status

4

4

1–18

TAXABLE INCOME

5

7

1–6

Literal = TAX IS

6

7

8–19

Tax Liability

More Internal Revenue Manual

Share

Facebook

Twitter

Linkedin

Print