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of forms 5471

Command Code BMFOL Return Form 944 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

07-28

TIN, Display File Source Code, MFT, Tax Period, 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 Processing Codes

8

11

Preparer Checkbox

8

24-32

Preparer PTIN

8

43-51

Preparer EIN

8

64-65

Foreign Code

8

80

Math Status Code

9

15-35

Cobra Premium Pay

9

53-62

Cobra Recipient Count

9

74

Penalty and Interest Code

9

80

RPS Indicator

10

10

Months Delinquent

The number of months for which a delinquency penalty was assessed

10

24-29

Taxpayer Notice Codes

10

31-42

First Return Literal

10

57-66

Correspondence Received Date:

10

76-78

ISSC Code

11

14-23

Alpha Condition Codes

11

25-29

6020B Literal

11

39

Schedule Indicator

11

60-80

Tax Shown on Return

12

18-38

Tax per Taxpayer

12

60-80

Tax Assessed Return

13

18-38

Wages, Tips, and Other Compensation

13

60-80

Total Income Tax Withheld from Wages, Tips, and Other Compensation

14

18-38

Taxable Social Security Wages

14

60-80

Taxable Social Security Tips

15

18-38

Overpayment/Balance Due

15

60-80

Taxable Medicare Wages and Tips

16

18-38

Tax on Social Security Wages

16

60-80

Tax on Social Security Tips

17

18-38

Tax on Medicare Wages and Wages (computer)

17

60-80

Total Social Security and Medicare Taxes (computer)

18

18-38

Total Taxes Before Adjustments

18

60-80

Addl Med Wage

20

18-38

Current Year's Adjustments

20

60-80

Prior Years' Income Tax Withholding Adjustments

21

18-38

Prior Years' Social Security and Medicare Tax Adjustments

21

60-80

Special Additions to Federal Income Tax

22

18-38

Total Adjustments

22

60-80

Special Additions to Social Security and Medicare

23

18-38

Tips Deemed Wages

23

60-80

Advanced Earned Income Credit

24

21-23

Current Page Number

24

28-30

Last Page Number

24

48-50

Next Page Number

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