Section 59. Command Codes BMFOL and BMFOR

(1) This transmits revised IRM 2.3.59, IDRS Terminal Responses, Command Codes BMFOL, BMFOBand BMFOR.

(1) 2.3.59-4 - Added new command code, BMFOB banking access information.

(2) 2.3.59-22 - Updated to include new REFUND TYPE ID field on line 21

(3) 2.3.59.45 - Updated to include new F1062 Installment Due field on line 21 and Total F1062 Net Tax Liability field on line 22

(4) 2.3.59.56 - Updated to include new F1062 Installment Due field on line 21 and Total F1062 Net Tax Liability field on line 22

(5) 2.3.59.84 - Updated to include new F1062 Installment Due field on line 21 and Total F1062 Net Tax Liability field on line 22

(6) 2.3.59-131 - Added new screen layout for BMFOB banking access information.

Kaschit Pandya Chief Information Officer

Overview:The Business Master file on-line system provides read-only access to accounts on the Business Master File in Martinsburg, WV. All entities, master file tax modules and the most recent seven years of retention data are in on-line status.

Purpose: This IRM section provides the instructions for the use of Integrated Data Retrieval System (IDRS) command code BMFOL to display the BMF (Business Master File) data.

Audience: Taxpayer Services (TS), Large Business and International (LB&I), Small Business Self-Employed (SB/SE), Tax Exempt and Government Entities (TE/GE).

Policy Owner: Chief Information Officer.

Program Owner:Taxpayer Services (TS), Large Business and International (LB&I), Small Business Self-Employed (SB/SE), Tax Exempt and Government Entities (TE/GE).

Primary Stakeholders: Taxpayer Services (TS), Large Business and International (LB&I), Small Business Self-Employed (SB/SE), Tax Exempt and Government Entities (TE/GE).

Program Goals: The information provided in this IRM will instruct the user how to access the Business Master File (Command Code BMFOL) screen that is requested.

The Business Master file on-line system provides read-only access to accounts on the Business Master File in Martinsburg, WV. All entities, master file tax modules and the most recent seven years of retention data are in on-line status.

By law, federal agencies must document, publish and maintain records of policies, authorities, procedures and organizational operations. The IRM is the source for the IRS.

Applications Development is responsible for maintenance of the command codes.

Program Reports: BMF is the primary source of data for BMFOL.

Program Effectiveness: End-user review

SACS controls all IDRS user accesses and permissions

Defined Terms

Acronyms

Acronym

Definition

BMF

Business Master File

The Business Master file on-line system provides read-only access to accounts on the Business Master File in Martinsburg, WV. All entities, master file tax modules and the most recent seven years of retention data are in on-line status.

This command code is provided to furnish access to the Business Master File. Fields available include basic identifying information, amounts, dates, codes, indicators, and freezes. Transaction postings, status history, audit history, vestigial data, federal tax deposit, exempt organization, and combined annual wage reporting data are also available. Additionally, for any specified account, a tax module summary and last period satisfied information can be requested.

A help feature provides on-line user assistance.

Whenever possible the entire set of data requested will be presented on a single page. When all the data cannot fit on a single page, multiple pages will be required for the presentation of the entire set of data.

This command code is input exactly the same and provides the exact same responses as command code BMFOL with one exception. The taxpayer's banking information: Bank Account Number, ABA Routing Transit Number and the Account Type (checking/saving), are displayed only for BMFOB. These fields are restricted to only those Users with a need to have access to this information.

This command code is provided to furnish access to the BMF retention tax modules from accounts that merged to a new TIN after the tax module had been dropped to retention. When an account merge takes place, retention modules removed prior to the merge continue to be stored on the retention registers under the old TIN. This command code allows access to those records.

The input format of BMFOR is the same as that of BMFOL. Abbreviated requests are not allowed for BMFOR input. BMFOR executes the same programs as BMFOL and provides the same screen responses as BMFOL.

BMFOR displays the tax module screens only. Valid definer codes are 'A' for Adjustment, 'R' for Posted Return, 'S' for Status History and 'T' for Tax Module.

Entity information, such as Name Control, Cycle, PDT Indicator, CID Indicator and Filing Requirements are not displayed for these modules.

These tax modules cannot be re-established to Master File through BMFOL definer code 'B'.

Only BMF modules dropped to retention in 2017 and later are available.

Recoverable Retention Register (RRR) tax modules are also available through BMFOL. When a BMFOL request is received from a user for an RRR module it is retrieved from the BMF Retention tables and displayed. A confirmation screen will be returned with message 'CFOL038 - TAX MODULE REQUESTED TO BE REESTABLISHED'.

BMFOL definer code B is used to restore RRR tax modules back to the active BMF Master File. RRR tax modules are those dropped from 2017 to present and are listed on the BMFOL Summary Screen, definer code I.

One transaction is created by run 160-26 (ECC-MTB), a TC008 with the tax module. BMFOL sends these transactions weekly to BMF and they will attempt to post that cycle.

Weekly cut-off time for BMFOLB requests is 5:00 pm Wednesday ET. Requests input after 5:00 pm Wednesday are processed the following cycle.

Summary of Full Input Formats:

Definer

Display File Source

MFT & Tax Per

Result

A

Y

Y

Adjustment transactions including trans code, posted date, among, cycle, DLN, codes and other dates

B

Y

Y

Re-establishes retention tax module back to the active Master File.

C

N

N

Tax Module screen associated with input check symbol/check number, CFOL041, or CFOL042

D

Y

N

Deposit Schedules for 941, CT-1, 943, and 945.

E

Y

N

Entity information including cross-ref TIN, freeze codes, indicators, codes, and posted transactions

F

Y

N

FTD coupon ordering information

H

N

N

Help screen

I

Y

N

On/off-line status of entity and tax modules, merge information, sign of module balance, posted return indicator, and IDRS service centers

K

Y

Y

F941 Lookback information

L

Y

N

Last tax module satisfied

M

Y

Y

IRC 965 Liability Schedule, used to monitor status of Section 965 Installments

N

Y

N

Index of Retention Register Tax Modules that do not have an associated Vestigial Entry

O

Y

N

Exempt organization information

P

Y

N

Payment Summary

R

Y

Y

Return DLN, cycle posted, transaction date, some schedules, codes, exemptions, amounts

S

Y

Y

Status histories

T

Y

Y

Control DLN, exemption total, settlement information, amounts, freezes, indicators

U

Y

Y

CAWR information

V

Y

N

Vestigial data (retention register)

W

Y

Y

Quarterly F941 information.

Z

Y

N

Audit history information