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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, Page No

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

5

01-03

Transaction Code 054

5

06-15

Transaction Date

5

17-22

Transaction Cycle

5

25-41

Transaction DLN

5

52-57

Paragraph Code

5

67-76

Effective Date

6

01-03

Transaction Code 055

6

06-15

Transaction Date

6

17-22

Transaction Cycle

6

25-41

Transaction DLN

6

48-57

Effective Date

6

74-79

Prior Fiscal Year Month

6

78

Paragraph Selection Code (PSC)

7

01-03

Transaction Code 060

7

06-15

Transaction Date

7

17-22

Transaction Cycle

7

25-41

Transaction DLN

7

48-57

Effective Date

7

63-64

Fiscal Year Month

7

71-72

Small Foreign Sales Corporation Indicator

7

79-80

Foreign Country Code

8

01-03

Transaction Code 064

8

06-15

Transaction Date

8

17-22

Transaction Cycle

8

25-41

Transaction DLN

8

48-49

Fiscal Year Month

8

67-72

Paragraph Codes

9

01-03

Transaction Code 074

9

06-15

Transaction Date

9

17-22

Transaction Cycle

9

25-41

Transaction DLN

9

52-57

Paragraph Code

9

67-76

Effective Date

10

57

Type of Election

1 = Initial Classification

2 = Change of Current Classification

10

67

Form of Entity

1 = Domestic Corporation

2 = Domestic Partnership

3 = Disregarded Entity

4 = Foreign Corporation

5 = Foreign Entity Connected Income

6 = Foreign Partnership

11

01-03

Transaction Code 076

11

06-15

Transaction Date

11

17-22

Transaction Cycle

11

25-41

Transaction DLN

11

52-57

Paragraph Code

11

67-76

Effective Date

12

57

Type of Election

1 = Initial Classification

2 = Change of Current Classification

12

67

Form of Entity

1 = Domestic Corporation

2 = Domestic Partnership

3 = Disregarded Entity

4 = Foreign Corporation

5 = Foreign Entity Connected Income

6 = Foreign Partnership

13

01-03

Transaction Code 078

13

06-15

Transaction Date

13

17-22

Transaction Cycle

13

25-41

Transaction DLN

13

52-57

Paragraph Code

14

01-03

Transaction Code 082

14

06-15

Transaction Date

14

17-22

Transaction Cycle

14

25-41

Transaction DLN

14

52-57

Paragraph Code

14

67-76

Effective Date

15

01-03

Transaction Code 090

15

06-15

Transaction Date

15

17-22

Transaction Cycle

15

25-41

Transaction DLN

15

52-57

Paragraph Codes

15

67-76

Effective Date

16

64-65

Fiscal Year Month

17

01-03

Transaction Code 098

17

06-15

Transaction Date

17

17-22

Transaction Cycle

17

25-41

Transaction DLN

17

59

Third Party Relationship Checkbox

C = 3rd party relationship has changed

17

69-80

3rd party TIN

18

01-03

Transaction Code 100

18

06-15

Transaction Date

18

17-22

Transaction Cycle

18

25-41

Transaction DLN

18

52-57

Paragraph Code

18

67-76

Effective Date

19

01-03

Transaction Code 130

19

06-15

Transaction Date

19

17-22

Transaction Cycle

19

25-41

Transaction DLN

19

60-61

Service Center

20

53-64

Cross Reference TIN and TIN Type

21

01-03

Transaction Code 148

21

06-15

Transaction Date

21

17-22

Transaction Cycle

21

25-41

Transaction DLN

21

62-63

Non-Compliance Code

10-99 = non-filer argument (UTAAP)

22

01-03

Transaction Code 149

22

06-15

Transaction Date

22

17-22

Transaction Cycle

22

25-41

Transaction DLN

22

62-63

Non-Compliance Code

10-99 = non-filer argument (UTAAP)

23

01-03

Transaction Code 150

23

06-15

Transaction Date

23

17-22

Transaction Cycle

23

25-41

Transaction DLN

23

48-49

Universal Location Code (ULC)

23

65-68

Prior Name Control

23

30-64

Primary Name Line

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