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of forms 5471

Command Code BMFOL Return Form 5330 display (Page 2)

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

1

18-19

MFT:76

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

13-15

Abstract 161 Number (0 or 161)

5

17-19

Abstract 164 Number (0 or 164)

5

21-23

Abstract 200 Number (0 or 200)

5

25-27

Abstract 209 Number (0 or 209)

5

29-31

Abstract 202 Number (0 or 202)

5

33-35

Abstract 203 Number (0 or 203)

5

37-39

Abstract 159 Number (0 or 159)

5

41-43

Abstract 163 Number (0 or 163)

5

45-47

Abstract 201 Number (0 or 201)

5

49-51

Abstract 205 Number (0 or 205)

5

53-55

Abstract 204 Number (0 or 204)

5

57-59

Abstract 226 Number (0 or 226)

5

62-63

Abstract 228 Number (0 or 228)

5

65-67

Abstract 224 Number (0 or 224)

5

69-71

Abstract 225 Number (0 or 225)

5

73-75

Abstract 227 Amount (0 or 227)

5

77-79

Abstract 237 Amount (0 or 237)

6

13-15

Abstract 450 Number (0 or 450)

6

17-19

Abstract 451 Number (0 or 451)

6

21-23

Abstract 452 Number (0 or 452)

6

25-27

Abstract 453 Number (0 or 453)

8

24-40

Tax on Non-Deductible Contributions to Qualified Plans (Section 4972)

8

64-80

Tax on Prohibited Transactions (Section 4975A)

9

24-40

Tax on Excess Contributions to Section 403(b)(7)(A) Custodial Accounts (Section 4973)

9

64-80

Tax Due because of Failure to Meet the Minimum Funding Standards (Section 4971A)

10

24-40

Tax on Disqualified Benefits (Section 4976)

10

64-80

Tax on Excess Fringe Benefits (Section 4977)

11

24-40

Tax on Certain ESOP dispositions (Section 4978 and 4978A)

11

64-80

Tax on Excess Contributions to Certain Plans (Section 4979)

12

24-40

Tax on Certain ESOP dispositions (Section 4978B)

12

64-80

Tax on Reversion of Qualified Plan Assets to an Employer (Section 4980)

13

24-40

Tax on Certain Prohibited Allocations of Qualified ESOP Securities (Section 4979A)

13

64-80

Tax Related to Liquidity Shortfall (Section 4971F1)

14

24-40

4980F Tax (Correction)

14

64-80

Failure To Correct Prohibited Transactions (Section 4975B)

15

24-40

Failure To Correct Minimum Funding Standards (Section 4971B)

15

64-80

Failure To Correct Liquidity Shortfall (Section 4971F2)

16

24-40

Tax on Prohibited Tax Shelter Transactions (4965)

16

64-80

Funding Improvement or Rehabilitation Plan

17

24-40

Failure to meet Requirements for plans in Endangered or Critical Status

17

64-80

Failure to Adopt Rehabilitation Plan

18

24-40

4971H / Excise Tax

24

21-23

Current Page Number

24

28-30

Last Page Number

24

48-50

Next Page Number

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