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of forms 5471

Command Code BMFOL Return Form 5227 Display

Internal Revenue Manual Part 2. Information Technology · 2026-10-03 edition · updated 2026-10-04 · United States

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LINE

POSITION

DESCRIPTION AND VALIDITY

1

01-05

Command Code: BMFOL or BMFOR

1

06

Command Definer Code: R

1

07-16

EIN: 37

1

18-19

WT

1

20-25

Tax Period

1

26-28

Plan Number

1

59-62

Name Control

1

76-80

Potentially Dangerous Taxpayer Indicator: PDT

Caution Indicator:CAU

2

01-17

DLN

2

71-72

Cycle of Latest Update

2

76-80

≡ ≡ ≡

3

01-09

Record From Retention Register

3

11-45

First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)

3

47-73

Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR)

5

04-06

Substitute for Return (SFR) Indicator

5

08-17

Assessment Date

5

19-24

Transaction Cycle

5

27-47

Remittance Amount

5

49-58

Transaction Date

5

60-80

Total Tax Liability Amount

6

15

Designee Checkbox

blank = Insignificant

1 = Checkbox checked on return

6

32-36

Designee Pin

6

49-60

Preparer Phone Number

7

11-25

Audit Codes

7

45-80

Return Process Codes

8

11

Preparer Checkbox

8

28-36

Preparer PTIN

8

49-57

Preparer EIN

8

72-73

Foreign Code

9

28-37

Correspondence Received Date:

9

44

RPS Indicator

9

56-58

ISSC Code

9

78

Math Status Code

10

20

Months Delinquent

The number of months for which a delinquency penalty was assessed

10

42-47

Taxpayer Notice Codes

10

73

Penalty and Interest Code

11

23-32

Alpha Condition Codes

12

19-39

Tax per Taxpayer

13

19-39

Tax Shown on Return

13

60-80

Tax Assessed on Return

15

21-22

Correspondence Indicator

15

47

Notice Issuance Code

0 = insignificant

1 = significant

20

20-40

Total Assets-End of Year

20

60-80

Total Ordinary Income

21

20-40

Gross Income

21

60-80

Total Capital Gain / Loss

24

21-23

Current Page Number

24

28-30

Last Page Number

24

48-50

Next Page Number

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