Note:

You may also consult either the MFT-Reference-Number Table (in this subsection) or Exhibit 3.12.21-8 (Reference Numbers) to confirm the valid MFT/Reference Number information.

If a Reference Number is found, enter it in Field 01-M.

If one is not found, use the MFT-AND-REFERENCE-NUM-TABLE above to determine the correct Reference Number and enter in Field 01-M.

If you can't readily determine the correct Reference Number, use your local procedures to correct the problem.

We listed Reference Numbers (with their Process Specifications as used in Consistency Checks) in Paragraph (15) through Paragraph (53) of this subsection.

Reference Numbers appear in this subsection/text according to their Functional Specifications Package (FSP) process/procedures order.

Distinguish which is the correct one you’re looking for by their Tax Periods, MFTs, and other distinguishing information.

Pay careful attention, since some Reference Numbers data may appear to be duplicates, but their MFTs and valid Tax Periods will vary.

We provided each Reference Number IRM procedures according to their Process Specifications order in an effort to eliminate any possible confusion.

Reference Number 290:

If Reference Number is 290,

MFT-CD is 01, AND

Tax Period must be equal to or within 201112 through 202203

If the transcribed fields do not meet the criteria as described above, the Reference Number, MFT, and Tax Period fields will appear invalid (such as, set to “error”).

Source: Functional Specifications Package (FSP) Process 3.1.2.8.1.1.1.5.7.3.2.9; Procedures 1. and 1.1.

Reference Number 290:

If Reference Number is 290,

MFT-CD is 11 or 14, AND

Tax Period must be equal to or within 201112 through 202212

If the transcribed fields do not meet the criteria as described above, the Reference Number, MFT, and Tax Period fields will appear invalid (such as, set to “error”).

Source: FSP Process 3.1.2.8.1.1.1.5.7.3.2.9; Procedures 1. and 1.1, and 1.1.1.

Reference Number is greater than 291 and less than 296:

If Reference Number is greater than 291 and less than 296, AND

MFT-CD is 46, AND

Tax Period is before 201003

If the transcribed fields do not meet the criteria described above, the Reference Number, MFT, and Tax Period fields will appear invalid (such as, set to “error”).

Source: FSP Process 3.1.2.8.1.1.1.5.7.3.2.9; Procedures 2. and 2.1.

Reference Number 519:

If Reference Number is 519,

MFT CD is 13, AND

the Tax Period is before 12/31/16 (December 31, 2016), AND

Month of Tax Period is not 03, 06, 09 or 12.

If the transcribed fields do not meet the criteria described above, the If the transcribed fields do not meet the criteria described above, the Reference Number, MFT, and Tax Period fields will appear invalid (such as, set to “error”).

Source: FSP Process 3.1.2.8.1.1.1.5.7.3.2.9; Procedures 3. and 3.1.

Reference Number 627:

If Reference Number is 627,

MFT-CD is 55. AND

Tax Period is before 199712,

If the transcribed fields do not meet the criteria described above, the Reference Number, MFT, and Tax Period fields will appear invalid (such as, set to “error”).

Source: FSP Process 3.1.2.8.1.1.1.5.7.3.2.9; Procedures 4. and 4.1.

Reference Number 649:

If Reference Number is 649,

MFT-CD is 13, AND

Tax Period is before 199012,

If the transcribed fields do not meet the criteria described above, the Reference Number, MFT, and Tax Period fields will appear invalid (such as, set to “error”).

Source: FSP Process 3.1.2.8.1.1.1.5.7.3.2.9; Procedures 5. and 5.1.

Reference Number 677 or 706:

If Reference Number is 677 or 706, AND

Tax Period is before 200912

If the transcribed fields do not meet the criteria described above, the Reference Number and Tax Period fields will appear invalid (such as, set to “error”).

Source: FSP Process 3.1.2.8.1.1.1.5.7.3.2.9; Procedures 6. and 6.1.

Reference Number 682:

If Reference Number is 682, AND

MFT-CD is either 02, 05, 06 or 34, AND

Tax Period is equal to or greater than 201712, AND

Transaction Code of Section 01 is 290, 294, 298, 300, 304, or 308, AND

Transaction Code of Section 02 is blank, 240, 241, 290, 291, 294, 295, 298, 299, 300, 301, 304, 305, 308 and/or 309

If the transcribed fields do not meet the criteria described above, the Reference Number, MFT, and Tax Period fields, along with the Transaction Code(s), will appear invalid (such as, set to “error”).

Source: Unified Work Request (UWR) 243633.

Source: FSP Process 3.1.2.8.1.1.1.5.7.3.2.9; Procedures 7. and 7.1.

Reference Number 683:

If Reference Number is 683, AND

MFT-CD is 02 or 03 or 05 or 06 or 07 or 30 or 31 or 34 or 51 or 52 or 55, AND

Tax Period is before 201003.

If the transcribed fields do not meet the criteria described above, the Reference Number, MFT, and Tax Period fields will appear invalid (such as, set to “error”).

Source: FSP Process 3.1.2.8.1.1.1.5.7.3.2.9; Procedures 8. and 8.1.

Reference Number 685:

If the Reference Number is 685, AND

Tax Period is before 198709

If the transcribed fields do not meet the criteria described above, the Reference Number and Tax Period fields will appear invalid (such as, set to “error”).

Source: FSP Process 3.1.2.8.1.1.1.5.7.3.2.9; Procedures 9. and 9.1.

Reference Number 686:

If IMF (such as, the MASTERFILE-SYSTEM-ID-CODE = 1), AND

MFT-CD is not 29,

the Reference Number is 686, AND

Tax Period is before 198909

If the transcribed fields do not meet the criteria described above, the Reference Number, MFT, and Tax Period fields will appear invalid (such as, set to “error”).

Source: FSP Process 3.1.2.8.1.1.1.5.7.3.2.9; Procedures 10. and 10.1. and 10.1.1

Reference Number 687:

If Reference Number is 687,

MFT CD is 30, AND

Tax Period is before 200705,

If the transcribed fields do not meet the criteria described above, the Reference Number, MFT, and Tax Period fields will appear invalid (such as, set to “error”).

Source: FSP Process 3.1.2.8.1.1.1.5.7.3.2.9; Procedures 11. and 11.1.

Reference Number 687:

If Reference Number is 687, AND

MFT CD is either 01, 02, 03, 04, 05, 07, 09, 10, 11, 12, 14, 15, 16, 31, 33, 34, 37, 38, 39, 40, 41, 42, 43, 44, 50, 51, 52, 60, 63, 64, 77 or 78, AND

The Tax Period is before 201512,

If the transcribed fields do not meet the criteria described above, the Reference Number, MFT, and Tax Period fields will appear invalid (such as, set to “error”).

Source: FSP Process 3.1.2.8.1.1.1.5.7.3.2.9; Procedures 11.1.1 and 11.1.1.1.

Reference Number 692:

IMF MFT 35 or IMF MFT 65 with TC 240 is only valid with Field 01-M , EXCEPT:

When Reference Number 692 is present with MFT 35 or MFT 65, AND

For Tax Period 201812 and prior, AND

Transaction Code in Section 01 is TC-240 or TC-290 AND Transaction Code in Section 02-19 is blank, 190, 240, 241, 290, and/or 291.