Command Code BMFOL Entity 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
1
06
Command Definer Code: E
1
07-18
TIN, Display File Source Code
1
59-62
Name Control
1
76-80
Potentially Dangerous Taxpayer Indicator: PDT
Caution Indicator:CAU
2
71-72
Cycle of Latest Update
2
76-80
≡ ≡ ≡ ≡ ≡ ≡
3
71
Entity 48 Indicator
0 = Indicator off
1 = A TC 480 is currently on record, a TC 780 is currently on record or a TC 780 has been on record for some time during the last 5 years.
3
76-80
Offer in Compromise Indicator: OIC
4
11-69
Account Freezes:
CSED:A-
DMF:V-
BAD REF:-U
BANKR:-V
LEGAL:-W
TC740:S-
4
11-69
≡ ≡ ≡ ≡ ≡ ≡
4
71-75
TC916
5
01-35
Various Conditions:
PMF
SHELTER
FTD ALERT SUP
EMIS
AIMS
5
45-50
Establishment Date
Year and month that the entity was established on the master file
5
56-57
Fiscal Year Month
5
71-80
Business Closed Date
6
06-07
Bankruptcy Litigation Location Code
6
10-12
Currently Not Collected Literal
6
15-22
F637 Literal
6
24-26
CEP Literal
6
34-39
NAICS Code
6
48-51
Geographic Code
6
71-80
Wages Last Paid Date
7
12-21
Parent EIN
7
37-40
Enrollment Code
7
54-57
Electronic Deposit Year
7
77-80
Historic Electronic Deposit Year
8
15-25
Tin of Principal Officer, Owner of Trust
8
40
Disaster Indicator
8
49-50
CP07X Indicator
8
60-61
Business Operating Division Code
8
78-80
Business Operating Division Client Code
9
13-16
Primary Location Code:
13-14
Universal Location Code (ULC)
15-16
Area Office Code (AO)
9
31-32
Collection Location Code (CLC)
9
40-41
Small Business Area Office (SB AO)
9
58-65
Petition Date
9
72-73
Prior Fiscal Year Month
10
10-21
XREF SSN
10
30
Last Return Amount Code
Last return amount code as input on a TC136 posting to the entity
1 = last return amount exceeds $25,000
2 = last return amount is $5,000 to $24,999
3 = last return amount is under $5,000
10
39-47
Earliest MFT and Tax Period for TEFRA
MFT in the TEFRA election data used to identify a specific tax form
10
58-59
148 Hold
00 = no freeze
01 = unreversed TC 148 posted
02 = non-filer
03-99 = Non-compliance code of latest unreversed TC 148 posted to the Entity
10
71-80
AC 630 date
11
16-23
Railroad Retirement Board Number
An 8 digit field in the entity showing the railroad retirement board number
11
39
F941 TDA/TDI Indicator
11
45
Electronic Return Originator Indicator
0 = Insignificant
1 = ERO
11
46-67
1120F Connected Income Indicator
11
79
IDT Indicator
0 = No Identity Theft on any module of this entity
1 = At least one module has a return marked as Identity Theft
12
13-19
Business Operating Date
12
31-37
Wages Paid Date
12
47
FMS Levy Switch
0 = Insignificant
1 = Significant
12
67
Manual BOD Indicator
12
79
NY/Pentagon Terrorist Indicator
0 = Not significant
1 = FEMA identified affected taxpayers - penalty & interest relief
2 = IRS identified affected taxpayers - penalty relief only
4 = Self-Identified affected taxpayers - penalty & interest relief
13
9
ALE Indicator
13
19
Employment Code
C = Church Electing Non-FICA
F = Federal Employer
G = State or Local Government
I = Indian Tribal Government
M = Maritime
N = Non-Profit
S = Foreign Subsidiary
T = SSA
W = Exempt Organizations
13
31
TETR Indicator
13
47-48
KATRINA Indicator
13
67
F944 BYPASS Indicator
0 = not significant
1 = turned on when TC01X is set to 1
13
79-80
PDC (Private Debt Collection Indicator
0 = not sent to collection
1 = Send to collections for unpaid tax liabilities
14
20-25
F1065 Partner Tax Period
14
40
TETR 424 Indicator
0 = insignificant
1 = significant
14
53
Lien Indicator
0 = insignificant
1 = Entity has a tax module account with a significant lien indicator.
3 = Entity has tax module with significant lien indicator plus TC001 or TC006 in the Entity.
14
67
LLC indicator
14
79
501C- Daily Delinquency Penalty Indicator
0 = no delinquency penalty
1 = More than 60 days between Organizing date and Registration date
15
9
Taxpayer Authentication Number
15
40
Individual/Estate indicator
15
53
Classification Settlement Program Indicator
15
70
RLG-EX Indicator
16
23
Form 940 EFTPS Indicator
16
29
Form 941 EFTPS Indicator
16
35
Form 943 EFTPS Indicator
16
41
Form 944 EFTPS Indicator
16
47
Form 945 EFTPS Indicator
16
54
Form CT-1 EFTPS Indicator
16
61
Form 720 EFTPS Indicator
16
68
Form 1042 EFTPS Indicator
16
75
Form Corp. EFTPS Indicator
17
23
Form 940 RAF Filing Indicator
17
29
Form 941 RAF Filing Indicator
17
35
Form 943 RAF Filing Indicator
17
41
Form 944 RAF Filing Indicator
17
47
Form 945 RAF Filing Indicator
17
54
Form CT-1 RAF Filing Indicator
17
61
Form 1042 RAF Filing Indicator
18
31-51
CAMT [Corporate Alternative Minimum Tax]
18
59-79
PYMTC [Prior Year Minimum Tax Credit ]
19-22
03-80
Filing Requirements: Form Number & Value
23
03-26
Filing Requirements: Form Number & Value
See Document 6209 for values and meanings
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