Internal Revenue Manual Part 2. Information Technology

Official source: Internal Revenue Manual (https://www.irs.gov/irm/part2/irm_02-003-049), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

---

(1) This transmits revised IRM 2.3.49, IDRS Terminal Responses, Command Code EICMP.

(1) Program Scope and Objectives: This IRM has been revised to change all instances of Wage & Investment (W&I) to Taxpayer Services (TS). IRM 2.3.49.1IRM 2.3.49.1.3

(2) Updates were made to The Number of Qualifying Children field can only be used with the 2025, 2024 and 2023 Tax Periods. See IRM 2.3.49.3, Paragraph 5.

Kaschit Pandya Chief Information Officer

This IRM section provides the instructions for the use of EICMP.

Purpose :These section provides instructions for inputting Command Codes EICMP .

Audience: IRS Tax Technicians and Account Management employees.

Policy Owner: The Director, Taxpayer Services (TS) is responsible for the administration, procedures, and updates related to the program. owns the policies contained herein.

Program Owner: Taxpayer Services (TS) is responsible for the administration, procedures, and updates related to the program. is responsible for the administration, procedures, and updates related to the program.

Primary Stakeholders:Taxpayer Services (TS)

Program Goals: These are the instructions for using the EICMP IDRS command code.

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

The EICMP command code was developed as a means of calculating the EITC table.

Applications Development is responsible for the maintenance of Command Code EICMP.

The Director, Taxpayer Services (TS) is responsible for the administration, procedures, and updates related to the program.

Program Reports:Quality Review reports are available in CONTROL-D via the EOD07

Program Effectiveness:This program will compute the Earned Income Credit for the current tax year and the 2 prior tax years.

Access to this program is governed by SACS.

Command Code DefinitionsCommand Code EICMP is used by IRS employees to compute the Earned Income Credit on qualifying individual tax returns. This program will compute the credit for the current tax year and the 2 prior tax years.

The table lists commonly used acronyms and their definitions:

Word or acronym:

Meaning:

Example of use:

EICMP

Command Code

The EICMP data can be accessed on-line.

EITC

Earned Income Tax Credit

The credit for the current tax year and the 2 prior tax years.

IDRS

Integrated Data Retrieval System

IDRS only contains accounts being worked on, not all accounts the IRS maintains.

The following is the primary source of guidance on the EICMP program.

IRM 2.3.49, IDRS Terminal Input, Command Codes EICMP

Command Code EICMP is used by IRS employees to compute the Earned Income Credit on qualifying individual tax returns. This program will compute the credit for the current tax year and the 2 prior tax years.

Command Code EICMP with definer R will provide a format for inputting the tax year, earned income, and adjusted gross income.

Command Code ElCMP with a blank definer will provide the Earned Income Credit for the specified year and input amounts.

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

"PLEASE CORRECT INVALID DATA" —At least one input field was invalid. An asterisk will follow after the invalid element(s). Correct the invalid condition and re-enter.

"EARNED INCOME EXCEEDS QUALIFYING INCOME" —The input Earned Income amount is greater than allowable for Earned Income Credit computation.

"ADJUSTED GROSS INCOME EXCEEDS QUALIFYING INCOME" —The input Adjusted Gross Income amount is greater than allowable for Earned Income Credit computation.

"INVALID TAX PERIOD FOR NUMBER OF QUALIFYING CHILDREN" —The Number of Qualifying Children field can only be used with the 2025, 2024 and 2023 Tax Periods.

"INVALID FILING STATUS MUST BE Y OR N" —Must determine whether taxpayer is Married Filing Jointly or not for Earned Income Credit computation.

Command Code EICMP with definer R will return the input screen with a blank definer.

Command Code EICMP with a blank definer will return the computed Earned Income Credit with the message "REQUEST COMPLETE" .

Input Screen—EICMPR

Please click here for the text description of the image.

Record Element Description:

Item

Line

POS

Description

1

1

1–5

Command Code

2

1

6

Command Code Definer

Response Screen—EICMPR

Please click here for the text description of the image.

Record Element Description

Item

Line

POS

Description

1

1

1–5

Command Code EICMP

2

1

6

Command Code Definer (blank)

3

3

5–15

Literal

4

4

1

Literal

5

4

11–24

Literal

6

5

1

Literal

7

5

11–32

Literal

8

6

2–33

Literal

9

7

2–33

Literal

Input Screen—EICMP with blank definer

Please click here for the text description of the image.

Record Element Description:

Item

Line

POS

Description

Format

1

1

1–5

Command Code

EICMP

2

1

6

Command Code Definer

Blank

3

3

1–4

Tax Period

yyyy

4

3

5–15

Literal

Generated

5

4

1

Literal

Generated

6

4

2–10

Earned Income Amount

n thru nn,nnn.nn valid; edited dollar amount

7

4

11–24

Literal

Generated

8

5

1

Literal

Generated

9

5

2–10

Adjusted Gross Income Amount

R in the first position or n—nn,nnn.nn;

R = Earned Income Amount;

n—nn,nnn.nn = edited dollar amount

10

5

11–32

Literal

Generated

11

6

1

Married Filing Jointly

Y or N — Y= Yes filing Jointly N= No not filing jointly

12

6

2–33

Literal

Generated

13

7

1

Number of Qualifying Dependents

0, 1, 2 or 3— 0 = No qualifying children; 1 = 1 qualifying children; 2 = 2 qualifying children, 3 = 3 or more qualifying children.

14

7

2–33

Literal

Generated

Output Screen—EICMP with blank definer

Please click here for the text description of the image.

Record Element Description:

Item

Line

POS

Description

See Exhibit 2.3.49-3 for elements 1 thru 12)

15

14

1

Literal

16

14

2–8

Earned Income Credit Amount

17

14

10–30

Literal

18

24

3–18

Literal—REQUEST COMPLETE

More Internal Revenue Manual

Share

Facebook

Twitter

Linkedin

Print