Command Code BMFOL Return Form 8038 Display (Page 1)
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: 46
1
18-19
MFT
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
52
RPS Indicator
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
11
44-46
ISSC Code
11
71-80
Date of Most Recent 8038T
12
19-39
Tax per Taxpayer
12
51
CAF Indicator
12
78
F8038GC Tax Period IND
0 = insignificant
1 = Single issue/quarterly filer
2 = Consolidated
13
19-39
Tax Shown on Return
13
60-80
Tax Assessed on Return
14
23
Lease/Installment Checkbox Indicator
Y = obligation in form of loss or installment sale
14
51-60
Issue Date
14
78
Penalty/Rebate Checkbox Indicator
Y = Penalty in Lieu of Arbitrage Rebate selected
15
23-34
CUSIP Number
15
51-60
Maturity Date
15
78
Final 8038T Checkbox Indicator
Y = Yes box checked
16
17-37
Issue Price
16
60-80
Rebate Amount
17
17-37
Unused Volume Cap
17
60-80
Total Volume Cap
18
17-37
Failure to Pay Timely Penalty
18
60-80
Overpayment/Bal Due Taxpayer
19
17-37
Failure to Pay Arbitrage Penalty
19
60-80
Previously Paid Rebate
20
17-37
Penalty In Lieu of Rebate
20
60-80
Interest on Underpaid Arbitrage Rebate
21
17-37
Proceeds for Bond Issue Costs
21
60-80
Proceeds for Current Refund Prior Issue
22
17-37
Loan from Proceeds Tax Exempt Obligations
22
60-80
Proceeds for Advance Refund Prior Issue
23
17-37
Penalty Upon Termination Amount
23
60-80
Yield Reduction Payment
24
21-23
Current Page Number
24
28-30
Last Page Number
24
48-50
Next Page Number
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