Section 21. Credit and Account Transfers

(1) This transmits revised IRM 3.12.21, Error Resolution, Credit and Account Transfers.

(1) IRM 3.12.21.1 - Revised text entitled, Program Scope and Objectives. Modified text changes based on the reviewer’s bullet-format observations.

(2) IRM 3.12.21.1.1 - Revised text entitled, Background. Added text change (based on the reviewer’s comment) that Kansas City (KCSPC) processes both BMF and IMF Forms 3413 and 3552 documents.

(3) IRM 3.12.21.1.3 - Revised text entitled, Roles and Responsibilities. At the request of the reviewer, changed the title from "Responsibilities" to "Roles and Responsibilities" (in accordance with procedures outlined in IRM 1.11.2, Internal Managements Documents System, Internal Revenue Manual (IRM) Process).

(4) IRM 3.12.21.1.6 - Revised text entitled, Terms and Acronyms. At the request of the reviewer, changed the title from "Terms/Definitions/Acronyms" to "Terms and Acronyms" (in accordance with procedures outlined in IRM 1.11.2, Internal Managements Documents System, Internal Revenue Manual (IRM) Process).

(5) IRM 3.12.21.4.2.4 - Revised text entitled, Field 01-B - EIN or SSN and TIN Type - Correction Procedures.

Since January 2026, MFT 50 is one of six (6) MFTs which uses SSNs and EINs. The other MFTs are MFT 13, MFT 17, MFT 58, MFT 76, and MFT 78.

Added table and text procedures to prepare the Form 4227 to identify (and contact) the originator for research and correction.

(6) IRM 3.12.21.4.2.8 - Revised text entitled, Field 01-D - Tax Period (Correction Procedures). Added table and text procedures to prepare the Form 4227 to identify (and contact) the originator for research and correction.

(7) IRM 3.12.21.4.2.12 - Revised text entitled, Field 01-F - 23-C--Date of Assessment (also known as Transaction Date) (Correction Procedures). Added table and text procedures to prepare the Form 4227 for contact with the originator for research and correction.

(8) IRM 3.12.21.4.2.13 - Revised text entitled, Field 01-G - Original Assessment Transaction Code (or, Transaction Code of Original Assessment). Added table and text procedures to prepare the Form 4227 for contact with the originator for research and correction.

(9) IRM 3.12.21.4.2.14 - Revised text entitled, Field 01-H - Original Assessment Transaction Amount (or, Transaction Amount). Added procedures to prepare the Form 4227 for contact with the originator for research and correction.

(10) IRM 3.12.21.4.2.15 - Revised text entitled, Field 01-I - Transfer-in Amount (also known as Balance Transferred-In or Primary-Trans-PJ (pre-journalized) - Amount). Added procedures to prepare the Form 4227 for contact with the originator for research and correction.

(11) IRM 3.12.21.4.2.16 - Revised text entitled, Field 01-J - Agreement Date (also known as, 870 Agreement Date)-DOC Code 51 only. Added procedures to prepare the Form 4227 for contact with the originator for research and correction.

(12) IRM 3.12.21.4.2.17 - Revised text entitled, Field 01-K, TIN Type..

This field must contain a 0 (Zero) when the MFT (Field 01-C) contains an SSN (Social Security Number) or be blank when it contains an EIN (Employer Identification Number).

MFT 50 now joins the list of MFTs using SSNs and/or EINs. The other MFTs are listed as follows: MFT 13, MFT 17, MFT 58, MFT 76, and MFT 78.

Source: Unified Work Request (UWR) 1002082, entitled, "Credit and Account Transfers (CY 2026): Change Program to Add MFT 50 to list of MFTs Using SSNs and/or EINs" .

The program validates all MFTs, whether using Social Security Numbers (SSNs) or Employee Identification Numbers (EINs).

Source: FSP No.: 1:35:04:06(JGMF); Process 3.1.2.8.1.1.1.5.7.2.1.1.4; Procedures 1.1, AND,

Source: FSP No.: 1:35:04:06(JGMF); Process 3.1.2.8.1.1.1.5.7.2.1.1.5, AND,

Source: FSP No.: 1:35:04:06(JGMF); Process 3.1.2.8.2.5.7.3; Procedures 1.,1.1., and 1.1.1.

(13) IRM 3.12.21.4.2.18 - Revised text entitled, Field 01-L - Correspondence Received Date. Added procedure to prepare the Form 4227 for contact with the originator for research and correction.

(14) IRM 3.12.21.4.2.19 - Revised text entitled, Fields 01-M and 01-N - Reference Number and Reference Number Amount.

Correction for Calendar Year 2026: Although this (MFT 06) change was scheduled initially for January 2024 implementation, the Information Technology Specialists announced it was not valid officially until July 1, 2024.

Added MFT 06 to the list of valid MFTs in the Reference Number Table for the following current Reference Numbers: 680, 681, and 686.

If the Reference Number is 680 or 681 or 686 or 780 or 781 or 786 or 787 or 788 or 789 or 790 or 792 AND

MFT equals MFT 06 , AND

Transaction Code in Section 01 is 290, 294, 298, 300, 304, and/or 308, AND,

Transaction Code in Section 02-19 is blank, 240, 241, 246, 247, 290, 291, 294, 295, 298, 299, 300, 301, 302, 304, 305, 308 and/or 309.

If ALL of the above conditions are NOT met, then Reference Code (Field 01-M), MFT Code (Field 01-C), and Transaction Code will appear invalid (such as set to "error" ).

Source: FSP No.: 1:35:04:06(JGMF); Process 3.1.2.8.1.1.1.5.7.2.1.3.4; Procedures 1.1.1,, AND,

Source: FSP No.: 1:35:04:06 Source: FSP No.: 1:35:04:06 (JGMF); Process 3.1.2.8.1.1.1.5.7.3.2.11; Procedures 5 through 5.1, AND,

Source: Unified Work Request (UWR) 974687.

Added table and text procedures for preparing the Form 4227 to identify (and contact) the originator for research and correction.

(15) IRM 3.12.21.4.2.20 - Revised text entitled, Field 01-O - 2% Interest Date. Added table and text procedures to prepare the Form 4227 for contact with the originator for research and correction.

(16) IRM 3.12.21.4.2.21 - Revised text entitled, Field 01-P - Interest-To-Date (Form 3552 only). Added procedures to prepare the Form 4227 for contact with the originator for research and correction.

(17) IRM 3.12.21.4.2.22 - Revised text entitled, Field 01-Q - Interest Computation Date (Form 3552) BMF/IMF. Added procedures to prepare the Form 4227 for contact with the originator for research and correction.

(18) IRM 3.12.21.5.2.1 - Revised text entitled, Section 02-19 - Fields A, D, and G - Transaction Date. Added procedures to prepare the Form 4227 for contact with Accounting (or the originator) for research and correction.

(19) IRM 3.12.21.5.2.2 - Revised text entitled, Section 02-19 - Fields B, E, and H - Transaction Codes. Added procedures to prepare the Form 4227 for contact with Accounting (or the originator) for research and correction.

(20) IRM 3.12.21.5.2.3 - Revised text entitled, Section 02-19 - Fields C, F, and I - Transaction Amount. Added procedures to prepare the Form 4227 for contact with Accounting (or the originator) for research and correction.

(21) IRM 3.12.21.6.2.1 - Revised text entitled, Section 20 Through 23 - Fields A, E, and I - Transaction Codes. Added table and text procedures to prepare the Form 4227 for contact with Accounting (or the originator) for research and correction.

(22) IRM 3.12.21.6.2.4 - Revised text entitled, Sections 20 Through 23 - Fields D, H, and L - Transaction Amounts. Added procedures to prepare the Form 4227 for contact with Accounting (or the originator) for research and correction.

(23) IRM 3.12.21.7.2.1 - Revised text entitled, Sections 30 Through 33 - Fields A, D, and G - Status/Interest-To-Dates. Added table and text procedures to prepare the Form 4227 for contact with Accounting (or the originator) for research and correction.

(24) IRM 3.12.21.7.2.2 - Revised text entitled, Sections 30 Through 33 - Fields B, E, and H - Status Transaction Codes. Added procedures to prepare the Form 4227 for contact with Accounting (or the originator) for research and correction.

(25) IRM 3.12.21.7.2.3 - Revised text entitled, Form 3413, Sections 30 Through 33 - Fields C, F, and I - Statute Extension Dates (BMF and IMF only). Added the following procedures (in accordance with IRM 3.17.21.8.4 (entitled, Form 3413, Sections 30-33), to conform with procedures contained in IRM 3.17.21, Accounting and Data Control, Credit and Account Transfers.

The Statute Extension Date must be later than the Status Transaction Date. Enter the date associated with TC 550, TC 560, TC 564, or TC 460. For all other transaction codes, this field will be blank.

EXCEPTION: Retention Register cases with TC 460 (Doc Code 52) must leave the Statute Extension Date blank. The system will automatically fill in with the correct Statute Extension Date.

CAUTION: Account Transfer cases with TC 460 (Doc Code 51) must include the Statute Extension Date.

Source: FSP 1.35.04.06; Process 3.1.2.8.1.1.1.5.7.3.2.4; Procedures 1., 1.1, 1.1.1, 1.1.1.1, and 1.1.2.

Added procedures to prepare the Form 4227 for contact with Accounting (or the originator) for research and correction.

(26) IRM 3.12.21.8.2.1 - Revised text entitled, Sections 36 Through 39 - Fields A, C, E, and G - Abstract/IRS Numbers. Added procedures to prepare the Form 4227 for contact with Accounting (or the originator) for research and correction.

(27) IRM 3.12.21.8.2.2 - Revised text entitled, Sections 36 Through 39 - Fields B, D, F, and H - Abstract Amount. Added procedures to prepare the Form 4227 for contact with Accounting (or the originator) for research and correction.

(28) IRM 3.12.21.9.2.1 - Revised text entitled, Section 40 - Field Requirements - Fields A Through Z. Revised the sub-section to address reviewers’ comments, and include the following programming changes:

Beginning in January 2026 (for Field 40-B only), this field will accept as valid entries blanks and zeroes (in addition to amounts greater than zero).

This information is found under Item B (Section 40), Page 2, Form 3413; also, Line 2, Page 1, Form 3552.).

This field is valid for MFT 01, 11, 14, and 16.

If, after checking, there are NO invalid or Math Error conditions, Clear with Action Code 7.

Source: IR Works Incident Ticket INC02673192 (issued 07242025), AND,

Source: FSP 1.35.04.06; Process 3.1.2.8.1.1.1.5.7.2.2.6; Procedures 1. and 1.1.

(29) IRM 3.12.21.10.1 - Revised text entitled, Section 41 - Fields A Through H Description. Added table and text procedures to prepare the Form 4227 for contact with the originator for research and correction.

(30) IRM 3.12.21.10.2 - Revised text entitled, Correction Procedures - Section 41. Added table and text procedures to prepare the Form 4227 for contact with the originator for research and correction.

(31) IRM 3.12.21.11.2.1 - Revised text entitled, Sections 42 Through 46 - State Code Fields. Added table and text procedures to prepare the Form 4227 for contact with the originator for research and correction.

(32) IRM 3.12.21.11.3 - Revised text entitled, Sections 42 Through 46 - Credit Reduction Wages Fields. Added table and text procedures to prepare the Form 4227 for contact with the originator for research and correction.

(33) IRM 3.12.21.12.1 - Revised text entitled, Balance Transferred-In - Field 01-I - Underprint Amount. Added table and text procedures to prepare the Form 4227 for contact with the originator for research and correction.

(34) IRM 3.12.21.12.3 - Revised text entitled, Abstract Math Error Net Assessment - Sections 36-39 (Correction Procedures). Added table and text procedures to prepare the Form 4227 for contact with the originator for research and correction.

(35) Exhibit 3.12.21-9 - Revised table and text entitled, Credit Reduction Chart. Added Credit Reduction information for the following states and territories for Calendar Year (CY) 2024:

California (CA) - 0.9%.

New York (NY) - 0.9%, and,

Virgin Islands (VI) - 4.2%.

Deleted the naked link and replaced with the following text: "For more information (update the data for 2023 and subsequent), which are available at IRM 21.7.3.4.10, entitled, Credit Reduction States, in IRM 21.7.3, Business Tax Returns and Non-Master File Accounts, Unemployment Taxes" .

Source: FSP 1.35.04.06; Pages 4.3-ACTRFR-11 through Page 4.3-ACTRFR-14 (By year and by state).

Source: Unified Work Request (UWR) 996860 (late 2024 UWR).

(36) Revised the Internal Revenue Manual (IRM), where necessary, for the following types of editorial changes:

Spelling, grammar, formatting, and plain language

IRM references, citations, and links

IRM graphics and alternative text

Italics, removed per IRM Style Guide

Included modifications throughout the text to Verbal Descriptive Narratives (VDNs)

Scott Wallace Director, Submission Processing Taxpayer Services

PURPOSE/PROGRAM OBJECTIVES: This IRM provides campus Error Resolution and Rejects personnel procedures for correcting paper registers with Credit and Account Transfer transaction record errors identified in campus operations. These records contain payment transaction data (such as for Jeopardy, Prompt and Quick assessments, account adjustments and reactivation of retention register accounts).

Credit and Account Transfers are payment transaction documents and forms prepared by campus Accounting and/or Accounts Management employees, based on information received from Examination field personnel.

After Accounting and/or Accounts Management receives this transaction information from Examination, they prepare payment transaction forms referred to as "Credit and Account Transfers" documents (see Paragraph (2) below).

Integrated Submissions and Remittance Processing (ISRP) transcription operators perform data entry of these records.

The Generalized Mainline Framework (GMF) computer runs receive these transcribed records from ISRP and sends them through a series of consistency and validity checks to establish data integrity and validity.

Records passing GMF validation post to the correct taxpayer Master File accounts (such as, Individual Master File (IMF), the Business Master File (BMF), and/or the Individual Retirement Account (IRAF)).

Error Resolution (Function 270) receives transaction records failing the GMF validity runs and performs research and correction to perfect these records for re-entry through ISRP and the GMF.

ERS and Rejects examiners are the campus personnel performing the research and correction on these records.

Documents which are not fully correctable (by ERS/Rejects examiners) are returned to the originators for research, perfection and/or revision before returning them to ERS for resolution.

ERS and Rejects send the corrected records through ISRP (for data input) and through GMF validation until the records pass GMF validity checks and post to the appropriate Master File account.

Submission Processing (SP) campus Accounting Function personnel prepare the following forms used for processing Credit and Account Transfers:

Form 3413, Transcription List (Account Transfer-In).

Form 3552, Prompt Assessment Billing Assembly.

AUDIENCE: Taxpayer Services (TS) Submission Processing (SP) employees. This IRM is created for Error Resolution and Rejects personnel as follows:

ERROR RESOLUTION:

Supervisory Tax Examining Technician oversees correction of the Error Resolution System (ERS) program and reports to the Campus Chief of Input Corrections.

Lead Tax Examining Technicians review and approve subordinate employees’ work and report to the Supervisory Tax Examining Technician.

Tax Examining Technicians are campus tax examiners manning program Function 270 (Error Resolution) who correct payment records and report to the Lead Tax Examining Technician.

REJECTS:

Supervisory Tax Examining Technicians manage the Rejects department and report to the Campus Chief of Input Corrections.

Lead Tax Examining Technicians manage, review and approve subordinate employees work and report to the Supervisory Tax Examining Technician.

Tax Examining Technicians are campus examiners manning the Rejects program function and report to the Lead Tax Examining Technician.

POLICY OWNER: The Director, Submission Processing, Taxpayer Services Division, oversees and monitors all Submission Processing (SP) Headquarters and campus functions and operations processing wage and investment income (and related) documents. This includes the production and operations of those internal organizations described in Paragraph (5) below.

PROGRAM OWNERS: The following Submission Processing organizations share administrative and procedural responsibility for the Credit and Account Transfers program:

Accounting and Tax Payments Branch oversees related Headquarters personnel and campus Accounting and Data Control personnel preparing the Form 3413 and Form 3552.

Paper Processing Branch oversees related Headquarters personnel and campus Integrated Submissions and Remittance Processing (ISRP), Error Resolution System (ERS) and Rejects personnel who provide payment record transcription input and corrections, respectively.

Primary Stakeholders: are Headquarters areas impacted by these procedures and/or those that may influence the project, impacting a change in workflow, other duties, change in established time frames, and similar issues. They are as follows:

Small Business/Self-Employed (SBSE); Large Business and International (LB&I); Chief Financial Officer (CFO); Custodial Detail Database (CDDB); Statistics of Income (SOI); Tax Exempt/Government Entities (TE/GE); and Compliance.

Error Resolution System (ERS) functions resolve validity errors, field errors, consistency errors, and math errors in returns and other documents for posting to the Master File. Records fall out in ERS due to the Generalized Mainline Framework (GMF). The entries from Integrated Submissions and Remittance Processing (ISRP) transcription records are transferred to ERS fields.

The GMF programming causes records to fall out to the Error Resolution paper registers if they fail to meet certain criteria, including (but NOT limited to):

Invalid characters in a field (such as, numeric instead of alpha characters)

Invalid length of field (such as, EIN (or SSN) with 8 digits instead of 9)

Invalid codes in field (such as, AC 009)

Consistency errors - Any valid field used in any computation where the result is inconsistent with (or contradictory to) any other valid field

Math errors - computer does math computation and it differs from the taxpayer’s amount

Invalid tax periods and eligibility for certain credits

Process Flow After Accounting Prepares Form 3413 and Form 3552:

The ISRP system operators transcribe this information.

The transcribed records are validated through the GMF programming runs.

Campus ERS examiners correct records failing GMF validation on printed paper error registers.

ISRP transcribers and GMF validation runs re-input corrected records.

Validated records post to the correct Master Files.

The following Submission Processing (SP) campuses process Credit and Account Transfers:

Austin (AUSPC) processes domestic and international Individual Master File (IMF) documents.

Kansas City (KCSPC) processes both BMF and IMF Forms 3413 and 3552 documents.

Ogden (OSPC) processes domestic and international Business Master File (BMF) documents.

All Non-Master File (NMF) are processed in the Kansas City Submission Processing Campus (KCSPC).

As of September 30, 2021, the Fresno Submission Processing Center (FSPC) no longer processes these documents.

Program Goals: The program goals are to process cases correctly in a timely manner.

for these procedures is found in sources including IRC 6302 and the United States Code Title 31, Subtitle III, Financial Management:

IRC 6302, Mode or time of collection (Title 26)

USC Section 321, General Authority of the Secretary (Title 31)

USC Section 3301, General Duties of the Secretary of the Treasury (Title 31)

USC Section 3302, Custodians of Money (Title 31)

USC Section 3303, Designation of Depositories (Title 31)

USC Section 3702, Authority to Settle Claims (Title 31)

The Director, Submission Processing (Taxpayer Services Division), is the executive responsible for overseeing and monitoring campus operations, processing performance, and production trends set with Taxpayer Services (TS) returns and related documents. This executive is also responsible for overseeing Headquarters and Submission Processing (SP) personnel, including campus employees, and for the effectiveness and efficiency of their operations.

The Operations Manager oversees and monitors operational and production performance for their operation.

The team manager/lead oversees, monitors campus production performance, and ensures employees have the tools to perform their duties.

The team employees follow instructions contained in this IRM and maintain updated IRM procedures.

Program Goals: First line managers of personnel working Credit and Account Transfer transactions will conduct reviews of cases assigned to all employees to ensure effective operational internal controls.

Program Reports: Below are a list of reports used to show receipts, production and inventory for the paper return process. These reports are used to report and monitor the daily and weekly status of the program to completeness:

PCC 6040, SC WP&C Performance and Cost Report

PCC 6240, SC WP&C Program Analysis Report

Program Effectiveness: is measured by the following:

Embedded Quality Submission Processing (EQSP)

Balanced Measures

Managerial Reviews

Annual Review: Federal Manager Financial Integrity Act (FMFIA).

Accounting reports as determined by the Accounting and Data Controls Internal Revenue Manuals (IRMs) listed below:

IRM 3.17.30, SC Data Controls

IRM 3.17.41, Accounting and Data Control, Excise Reporting

IRM 3.17.41.5.1, Operating Reports

IRM 3.17.46, Automated Non-Master File Accounting

IRM 3.17.64, Accounting Control General Ledger Policies and Procedures

The reports for the Control Data Analysis are on the Control-D/Web Access services, which has a login program control. The following reports are used to show receipts, production and inventory for the paper return process and monitor daily and weekly status of the program to completeness:

PCC 6040, SC WP&C Performance and Cost Report

PCC 6240, SC WP&C Program Analysis Report

The following table contains a list of terms, acronyms, and/or abbreviations used throughout this IRM.

Acronyms and Abbreviations

Acronyms and Abbreviations

Definition

AC

Action Code

ADP

Automated Data Processing

AFD

Alpha-Numeric Field Designator

AM

Accounts Management

AMA

Automated Manual Assessment

APO

Army Post Office

BMF

Business Master File

C&E

Code and Edit

CC

Command Code

C/GEN

Computer Generated

CR

Credit Reduction

DLN

Document Locator Number

Doc Code

Document Code

E-File

Electronically File

e.g.

For Example

EIN

Employer Identification Number

EOCU

EO Compliance Unit

etc.

Et Cetera

ID

Identification or Identity

IDRS

Integrated Data Retrieval System

ISRP

Integrated Submission and Remittance Processing

IMF

Individual Master File

IRC

Internal Revenue Code

IRS

Internal Revenue Service

LB&I

Large Business and International

LCU

Large Corporate Underpayment

MeF

Modernized Electronic Filing

MFT

Master File Tax

MMDDYY

Month Month Day Day Year Year

NAICS

North American Industry Classification System

N/A

Not Applicable

OSPC

Ogden Submission Processing Center

P.O.

Post Office

RRA 98

Internal Revenue Service Restructuring and Reform Act of 1998

SB/SE

Small Business/Self-Employed

SP

Submission Processing

SSN

Social Security Number

TAS

Taxpayer Advocate Service

TBOR

Taxpayer Bill of Rights

TC

Transaction Code

TE

Tax Examiner

TE/GE

Tax Exempt/Government Entities

TETR

Telephone Excise Tax Refund

TIN

Taxpayer Identification Number

TPE

Tax Period Ending

TS

Taxpayer Services

TY

Tax Year

U.S.

United States

USPS

United States Postal Service

ZIP

Zone Improvement Plan

Initial processing of the requests for these transfers and preparation of the input documents is described in the following Internal Revenue Manuals (IRMS):

IRM 3.17.243, Miscellaneous Accounting

IRM 3.17.244, Manual Assessments

IRM 3.17.10, Dishonored Check File (DCF) and Unidentified Remittance File (URF)

IRM 3.17.21, Credit and Account Transfers

IRM 3.17.46, Automated Non-Master File Accounting

IRM 3.17.220, Excess Collections File (XSF)

IRM 3.24.21, Credit and Account Transfers

Learning and Education materials (i.e., coursebooks and job aids)

This IRM provides instructions for correcting the following input documents:

Form 3413, Transcription List (Account Transfer-In); and,

Form 3552, Prompt Assessment Billing Assembly.

This section describes the various error conditions, how they are identified on the registers, the action codes, and how they are used to resolve these conditions.

General descriptions of the contents, format and correction method of the error register are provided in IRM 3.12.37, IMF General Instructions or IRM 3.12.38, BMF General Instructions.

Action Codes- every action taken on the error register requires the use of an action code. The Action Code is entered to the left of the section number being worked. The valid action codes for the error register are as follows:

Action Code 3- (See Figure 3.12.21-1.)

Issue a Form 4227, Intra-SC Reject or Routing Slip, and notate on the form the error you need corrected.

Figure 3.12.21-1

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Action Code 4- (See Figure 3.12.21-2.)

Action Code 4 is not valid for Section 01.

Figure 3.12.21-2

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Action Code 5- (See Figure 3.12.21-3.)

Figure 3.12.21-3

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Action Code 6- (See Figure 3.12.21-4.)

Figure 3.12.21-4

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Action Code 7- (See Figure 3.12.21-5.)

Figure 3.12.21-5

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The types of error conditions you will encounter include validity, terminus, extraneous section, and missing section. This section will provide descriptions of and resolution instructions for each condition.

Validity errors are identified either because a field, which must have data, is blank, or because the computer identified invalid characters within that field. Fields are validity checked to ensure correct data before transmittal to the master file. Each field that is found invalid is identified on the register with an asterisk (*) before the alpha-field designator.

Correct as follows:

Compare the data on the register with the document being processed.

Correct any transcription errors.

If no corrections are necessary, use Action Code 7.

A terminus error results when there is a non-numeric character in a numeric field, or when the format of the section is incorrect.

Terminus errors are identified by two asterisks (**) to the left of the section number. (See Figure 3.12.21-6.)

Figure 3.12.21-6

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Correct as follows:

Compare the data on the register with the document being processed.

Correct any transcription errors.

If no corrections are necessary, use Action Code 7.

Extraneous sections are identified by a single pound (#) sign in front of the section. (See Figure 3.12.21-7.)

Figure 3.12.21-7

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Correct as follows:

Compare the data on the register with the document being processed.

Correct any transcription errors.

If the section is truly not needed to process the record, delete the section with Action Code 4.

SECTION 01 IS A REQUIRED SECTION AT ALL TIMES. DO NOT ATTEMPT TO DELETE SECTION 01 WITH ACTION CODE 4.

Missing sections are identified by an asterisk to the left of the section number with the alpha-field designator for the section printed on the error register. See Figure 3.12.21-8.

Figure 3.12.21-8

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Correct as follows:

Compare the data on the register with the document being processed.

Correct any transcription errors.

If a section not identified as a missing section must be added, use Action Code 5.

Enter on the register only the fields which will contain data.

The fields must be entered on the register in alphabetical order by alpha-field designator.

An invalid correction attempt is indicated by a "AA" printed to the right of the DLN (Document Locator Number) in the title line of the error register. For a complete description of invalid correction attempts, see IRM 3.12.37, IMF General Instructions, or IRM 3.12.38, BMF General Instructions.

Correct as follows:

Correct all errors identified on the error register as if no attempt had been made to correct it before. If necessary, examine the corrections on the prior error register.

If all the fields are correct on the error register, enter an Action Code 7 to the left of section 01 on the error register.

This section describes the concept of non-ADP as it relates to the various files’ document: Individual Master File (IMF), Business Master File (BMF), and Individual Retirement Account File (IRAF). Also described are the input documents (i.e., Form 3413, Transcription List (Account Transfer-in), and Form 3552, Prompt Assessment Billing Assembly, used to re-establish accounts to or transfer assessments to or between these files.

A non-ADP (Automated DATA Processing) document is a document processed for a tax period which ended before the Automated Data Processing (ADP) system was in place for a particular document.

When a document is for a non-ADP period, reject, using Action Code 3. Prepare Form 4227, Intra-SC Reject or Routing Slip, and process as Non-Master File (NMF).

Form 3413, Transcription List (Account Transfer-In), with Doc Code 51 or 52 is used to transfer a list of all transaction codes, dates and amounts on a single record into the Master File. All money amounts are entered in dollars and cents.

These documents are prepared for accounts which have been either on Non-Master File (NMF) or had been previously on the master file and were transferred out using Transaction Code (TC) 400 (Account Transfer-Out). (See Figure 3.12.21-9a) See IRM 3.12.37, IMF General Instructions or IRM 3.12.38, BMF General Instructions.

Figure 3.12.21-9a

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Figure 3.12.21-9b

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Form 3552, Prompt Assessment Billing Assembly, is used to transfer Quick, Prompt, and Jeopardy Assessments to the BMF, IMF, or IRAF. All money amounts are entered in dollars and cents. See Figure 3.12.21-10.

Figure 3.12.21-10

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IRM deviations must be submitted in writing following instructions from IRM 1.11.2.2, Internal Management Documents System - Internal Revenue Manual (IRM) Process, IRM Standards, and elevated through correct channels for executive approval.

The TIN Type is corrected in Field 01-K.

01-C

2

MFT Code (Master File Tax Account Code)

01-D

6

Tax Period

01-E

8

Date of Transfer (or, Transfer in Date)

01-F

8

23C Date of Assessment

01-G

3

Original Assessment Transaction Code

01-H

12

+/−

Original Assessment Transaction Amount

01-I

15

Transfer-in Amount (or Balance Transferred-in)

01-J

8

Agreement Date

01-K

1

TIN Type is located on Form 3413 under Item B, Section 01 ("EIN or SSN and TIN Type" )

01-L

8

Correspondence Received Date (located on Form 3413 as Item K, Section 01)

01-M

3

Reference Number

01-N

13

Reference Number Amount

01-O

8

2% Interest Date (located on Form 3413 as Item L, Section 01)

01-P

8

Interest To Date

01-Q

8

Interest Computation Date

01-R

3

Plan/Report Number (MFT 46/74/76/85/86 Only)

01-S

8

Excess Fringe Benefit Year (located on Form 3413 as Item U, Section 01)

01-T

8

Reversion Date (located on Form 3413 as Item O, Section 01)

01-U

6

Plan Year Ending Date (located on Form 3413 as Item S, Section 01)

01-V

8

4980f Amendment Date (located on Form 3413 as Item V, Section 01)

01-W

8

Form 8288 Trans Date (located on Form 3413 as Item T, Section 01)

01-X

9

BMF TIN

Refer to the individual text instructions for the most current names/designations of Section 01, Fields A through X.

This section describes field validity criteria and correction procedures for Fields A through X in Section 01.

The Name Control (Field 01-A) is found on the following forms as follows:

Form 3413, Transcription List (Account Transfer-in): "Item A" (Section 01) displays the "Name Control" .

Form 3552, Prompt Assessment Billing Assembly: The "Name Control" is found in the upper right corner of this form, beneath the "Notice Date" , OR it may be determined from the first line (name line) of the "Taxpayer" box on the upper left portion of the form.

This field MUST always be present and can contain up to four characters.

For BMF documents with a Social Security Number (SSN) (MFT 51, 52, 58, and 78), the first position must be alphabetic. The remaining characters can be alphabetic, hyphen or blank. No character may follow a blank.

For BMF documents with an Employer Identification Number (EIN), the first character must be alphabetic or numeric. The remaining characters can be alphabetic, numeric, hyphen, ampersand, or blank. No character may follow a blank.

For IMF and IRAF documents, the first character must be alphabetic. The remaining characters can be alphabetic, hyphen, or blank. No character may follow a blank.

Compare the document with Field 01-A. Correct any transcription errors using Action Code 6.

Research Integrated Data Retrieval System (IDRS) for a valid name control, using correct Command Codes.

If a valid name control is found, correct the name control on the document and on the register. See Figure 3.12.21-11.

Figure 3.12.21-11

Please click here for the text description of the image.

If a valid name control is not found, reject the document with Action Code 3.

The Taxpayer Identification Number (TIN) MUST always be present and MUST contain 9 digits.

Form 3413 ONLY: The "EIN or SSN and TIN Type" information is found in Item B (Section 01). The "EIN or SSN and TIN Type" field is not contained on the Form 3552. Form 3552 Only: The Taxpayer Identification Number is located in the upper right part of the Form 3552, beneath the Name Control information.

It can't be all zeroes (0) or all nines (9).

IMF (Individual Master File) and IRAF (Individual Retirement Account File) documents will contain social security numbers (SSNs).

The IRAF (as a separate Master File) was retired in 2004. All references to "MFT 29" are what were previously referred to as IRAF.

BMF documents will have a 9-digit taxpayer identification number which can be a Social Security Number (SSN) or an Employer Identification Number (EIN).

SSNVs-MFTs 51 (Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return), and 52 (Form 706, U.S. Estate Tax Return), will always have an SSNV.

MFTs 46, 58, and 78 with a TIN Type (Field 01-K) of "0" will have an SSNV. (See Figure 3.12.21-12.) If the TIN Type is blank, the TIN is an EIN.

The SSNV is used to identify the TIN of a Business Master File (BMF) entity posting to the BMF with a Social Security Number (SSN) as its TIN. If given an SSN, adding the “V” to the end (i.e., XXX-SS-XXXXV) will pull up the BMF account associated with that MFT.

Figure 3.12.21-12

Please click here for the text description of the image.

EINs-must be all numeric and the first two digits may not be 00, 07 through 09, 17 through 19, 28, 29, 49, 78, 79, or 89.

Compare Field 01-B with the document. Correct any transcription errors.

Only the EIN (Employer Identification Number) or SSN (Social Security Number) are corrected in Field 01-B. The TIN Type must be corrected in Field 01-K. see IRM 3.12.21.4.2.17.

Since January 2026, MFT 50 is one of six (6) MFTs which use SSNs (Social Security Numbers) and EINs (Employer Identification Numbers). The other MFTs are MFT 13, MFT 17, MFT 58, MFT 76, and MFT 78.

If the document was transcribed correctly and the taxpayer identification number contains other than 9 digits, research via IDRS, using Command Codes NAMEI and NAMES (SSNs) and NAMEB and NAMEE (EINs). If you are unable to locate a valid TIN, reject the document with Action Code 3.

Use the procedures in Paragraph (3) below to identify the originator (to whom the Form 4227 (and document) should be sent for research and correction).

IMPORTANT: Use the procedures in the table below to identify the originator (to whom the Form 4227 (and document) should be sent for research and correction).

If Originator Prepared Form 3413 (Transcription List (Account Transfer-In)):

If Originator Prepared Form 3552 (Prompt Assessment Billing Assembly):

If Originator Prepared Form 12810 (Account Transfer Request Checklist):

Go to Page 1 (Form 3413):

Find the following (originator’s) information in the lower-left corner of the Form 3413.

"Name and Date Prepared (mmddyy)."

"Telephone Number" .

Prepare the Form 4227, Intra-SC Reject or Routing Slip with the notation Unable to locate a valid TIN or Document was numbered incorrectly, as described in IRM 3.12.21.4.2.4(1) through (5).

Attach Form 4227 to the (transaction) document, and send them to the originator for missing information, research and/or correction.

Send them to the originator for missing information, research and/or correction.

Go to Page 1 (Form 3552):

Find the following (originator’s) “IDRS Number” in the upper-right portion of the Form 3552 (under the Document Locator Number).

Prepare the Form 4227, Intra-SC Reject or Routing Slip with the notation Unable to locate a valid TIN or Document was numbered incorrectly, as described in IRM 3.12.21.4.2.4(1) through (5).

Attach Form 4227 to the (transaction) document.

Send them to the originator for missing information, research and/or correction.

Go to top of page (Form 12810):

Find (originator’s) “IDRS Number” in the upper-right portion of the Form 12810 (under the "DLN" , "Unit" , and "Stop Number" ).

Use the "Unit" or "Stop Number" if IDRS Number not there.

Prepare the Form 4227, Intra-SC Reject or Routing Slip with the notation Unable to locate a valid TIN or Document was numbered incorrectly, as described in IRM 3.12.21.4.2.4(1) through (5).

Attach Form 4227 to the (transaction) document.

Send them to the originator for missing information, research and/or correction.

If the document is correct as transcribed, compare the document with the MFT code (Field 01-C) and the TIN Type (Field 01-K), i.e., SSN for IMF (Individual Master File), IRAF and MFT 51, 52, 58, and 78 and EIN for BMF.

If the document has been numbered incorrectly, reject with Action Code 3 for renumbering, and follow instructions in IRM 3.12.37.29.1.2 (entitled, Unprocessable IRS Prepared Documents), in IRM 3.12.37, entitled Error Resolution, IMF General Instructions. See Figure 3.12.21-13

If contact with the originator is necessary, use the procedures in Paragraph (3), above, to identify the originator (to whom the Form 4227 (and document) should be sent for research and correction).

Figure 3.12.21-13

Please click here for the text description of the image.

The Master File Tax Account (MFT) Code is found in Item C (Section 01), Page 1, Form 3413. It is also located in the MFT box on the upper left part of the Form 3552.

This is a two-digit field that MUST be present.

The MFT is pre-printed or manually entered during the preparation of the document.

The MFT must be compatible with the tax class in the DLN.

Compare Field 01-C with the document. Correct any transcription errors.

If the MFT is not present, determine the correct code using Exhibit 3.12.21-4, MFT and Tax Class Chart, and the criteria below. Enter the data in Field 01-C, using Action Code 6.

If the document is IMF, the MFT must be 30, 31, 35, 55, 65 or 82.

If the document is IRAF, the MFT code must be 29.

If the document is BMF, the MFT code must be 01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12, 13, 14, 15, 16, 17, 33, 34, 36, 37, 40, 43, 44, 46, 47, 49, 50, 51, 52, 55, 58, 60, 61, 62, 63, 64, 67, 74, 75, 76, 77, 78, 79, 83, 85, or 86.

Use the information in the table provided below to determine if the document was numbered correctly. If the MFT was transcribed correctly, compare the MFT and the tax class of the DLN (tax class is the third digit of the DLN). See Figure 3.12.21-14.

Figure 3.12.21-14

Please click here for the text description of the image.

MFT

TAX CLASS

Valid Section Presence

01

1

01, 02-19, 30-33, 36, 40

02

3

01, 02-19, 20-23, 30-33, 36

03

4

01, 02-19, 30-33, 36, 37-39

04

1

01, 02-19, 30-33

05

2

01, 02-19, 20-23, 30-33, 36

06

2

01, 02-19, 30-33, 36

07

3

01, 02-19, 30-33, 36

08

1

01, 02-19, 20-23, 30-33, 36

09

7

01, 02-19, 30-33, 36, 40

10

8

01, 02-19, 30-33, 36, 41, 42-46

11

1

01, 02-19, 30-33, 36, 40

12

1

01, 02-19, 30-33, 36, 40

13

3

01, 02-19, 30-33, 36

14

1

01, 02-19, 30-33, 36, 40

15

2

01, 02-19, 30-33

16

1

01, 02-19, 30-33, 36

17

1

01, 02-19, 20-23, 30-33, 36

29

2

01, 02-19, 30-33, 36, 37

30, 31

2

01, 02-19, 20-23, 30-33, 36

33

3

01, 02-19, 20-23, 30-33, 36

34

3

01, 02-19, 20-23, 30-33, 36

35, 65

2

01, 02-19, 20-23, 30-33, 36

36

4

01, 02-19, 30-33, 36

37

4

01, 02-19, 30-33, 36

40

4

01, 02-19, 30-33, 36

43

4

01, 02-19, 30-33, 36

44

4

01, 02-19, 30-33, 36

46

3

01, 02-19, 20-23, 30-33

47

4

01, 02-19, 30-33, 36

49

4

01, 02-19, 30-33, 36-39

50

4

01, 02-19, 30-33, 36-39

51

5

01, 02-19, 30-33, 36

52

5

01, 02-19, 30-33, 36

55

2

01, 02-19, 30-33, 36

58

4

01, 02-19, 30-33, 36

60

4

01, 02-19, 30-33, 36

61

4

01, 02-19, 30-33, 36, 37-39

62

4

01, 02-19, 30-33, 36

63

4

01, 02-19, 30-33, 36

64

4

01, 02-19, 30-33, 36

65

2

01, 02-19, 20-23, 30-33, 36

67

4

01, 02-19, 30-33, 36

74

4

01, 02-19, 30-33, 36, 37-39

75

4

01, 02-19, 30-33, 36, 37-39

76

4

01, 02-19, 30-33, 36, 37-39

77

5

01, 02-19, 30-33, 36

78

5

01, 02-19, 30-33, 36

79

4

01, 02-19, 30-33, 36, 37-39

82

2

01, 02-19, 30-33

83

3

01, 02-19, 30-33

85

3

01, 02-19, 20-23, 30-33

86

3

01, 02-19, 20-23, 30-33

If the document was numbered incorrectly, reject the document for renumbering, using Action Code 3.

If the MFT was transcribed incorrectly and the MFT on the document is compatible with the tax class in the DLN, correct Field 01-C.

If necessary, use the procedures in IRM 3.12.21.4.2.4(3) above to identify the originator (to whom the Form 4227 (and document) should be sent for research and correction).

IF THE MFT IS CORRECTED TO 03, 50, OR 61 ON A DOC CODE 51 RECORD, BE SURE THE ABSTRACT REQUIREMENTS OF SECTIONS 36-39 ARE MET BY ADDING SECTIONS IF NECESSARY. (See Table IRM 3.12.21.4.2.8.)

IF THE ABSTRACT REQUIREMENTS ARE NOT IN THE SECTION 36-39 REJECT, USE ACTION CODE 3. (See Figure 3.12.21-15.)

Figure 3.12.21-15

Please click here for the text description of the image.

The Tax Period is found in Item D (Section 01), Page 1, Form 3413. It is also located in the Tax Period box on the upper left part of the Form 3552 (to the right of the MFT box).

This field MUST be present, contain six digits, and be all numeric.

It is edited in YYYYMM format. The first four positions represent the year, and the last two positions represent the month of the tax period.

The month in the tax period must be 01 through 12.

MFT 52 (Form 706) is valid with a tax period of 000000.

MFTs 58, 60, 61, 62, 63, and 64 use the tax period beginning date as the tax period. All other MFTs use the tax period ending date as the tax period with the exception of MFT 52 (see IRM 3.12.21.4.2.7(4) above).

Field 01-D (Tax Period) and Field 01-C (Master File Tax Account Code) will appear invalid if EITHER of the following conditions (as displayed in the table below) are not correct:

CONSISTENCY CHECK: MFT CODE AND TAX PERIOD

Field 01-C (MFT CODE) will appear invalid if:

AND Field 01-D (TAX PERIOD):

Field 01-D will appear invalid if MFT is 30 or 31

The tax period is before 196212.

Field 01-D will appear invalid if MFT is 29

The tax period is before 197512.

Field 01-D will appear invalid if MFT is 55

The tax period is before 197512.

Field 01-D will appear invalid if MFT is 35

The tax period is before 201412 (also note the following conditions):

Valid for Tax Period 201812 and prior

Invalid for Tax Years 201912 and later

PRN 692 and Transaction Code TC-240 or TC-241 or TC-290 or TC-291 must be present

Field 01-D will appear invalid if MFT is 43

The tax period is before 201512.

Field 01-D will appear invalid if MFT is 65

The tax period is before 201412.

Field 01-D will appear invalid if MFT is 82

The tax period is before 201712.

Field 01-D will appear invalid if MFT is 83

The tax period is before 201712.

Field 01-D (Tax Period) will appear invalid, along with Fields 20A-E or I (Transaction Code), if the tax period is other than 197810 through 198011 and the transaction code is 63X. 63X equals 630, 632, 636, and 637 (for MFT 02, 05, 30, 31, 33, and 34 only). (See Figure 3.12.21-16.)

Figure 3.12.21-16

Please click here for the text description of the image.

Field 01-D (Tax Period), Field 01-C (Master File Tax Account Code), AND Field 01-M (Reference Number), will appear invalid if EITHER of the following conditions (as displayed in the table below) are not correct:

CONSISTENCY CHECKS: TAX PERIOD, MFT CODE, AND REFERENCE NUMBER

Field 01-D (Tax Period):

Field 01-C (MFT):

And Field 01-M (Reference Number):

The tax period is prior to 198909

The MFT Code is not 29

The Reference Number is 686 (See Figure 3.12.21-17). Confirmed 09032021.

The tax period is prior to 199012

The MFT is 13

The Reference Number is 649. Confirmed 09032021.

The tax period is prior to 199012

The MFT is 13

The Reference Number is 678

The tax period is prior to 199712

The MFT is 55

The Reference Number is 627. Confirmed 09032021.

The tax period is prior to 200209

The MFT is 13 or MFT 55

The Reference Number is 708 or 709. Confirmed 09032021.

The tax period is prior to 200705

The MFT is 30

The Reference Number is 687. Confirmed 09032021.

The tax period is prior to 201512

The MFT is 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

The Reference Number is 687. Confirmed 09032021.

The tax period is prior to 200912

The MFT is 30

The Reference Number is 677 or 706. Confirmed 09032021.

The tax period is prior to 201003

The MFT is 46

The Reference Number is greater than 291 and less than 296. Confirmed 0903 and 09172021.

The tax period is prior to 201003

The MFT is either 02, 03, 05, 06, 07 30, 31, 34, 51, 52, 55

The Reference Number is 683. Confirmed 09032021.

The tax period is prior to 201003

The MFT is either 30 or 31

The Reference Number is 700. Confirmed 09032021.

The tax period is prior to 201003

The MFT is either 30 or 31

The Reference Number is 710. Confirmed 09032021.

The tax period is not equal to or within 201112 through 202203

The MFT is 01

The Reference Number is 290; or, Confirmed 09032021.

The tax period is not equal to or within 201112 through 202212

The MFT is either11 or 14

The Reference Number is 290. Confirmed 09032021.

The tax period is prior to 201409

The MFT is 79

The Reference Number is 290 or 298. Confirmed 09202021.

The tax period is prior to 201612.

The MFT is 13.

The Reference Number is 700 or 710. Confirmed 09032021.

The tax period is prior to 201701 (and month (MM) of Tax Period is not 03, 06, 09, or 12)

The MFT is 13.

The Reference Number is 519. Confirmed 09032021.

The tax period is prior to 201701

The MFT is BMF MFT 05

The Reference Number is 519

The tax period is before 201801

The MFT is 13

The Reference Number is 693. Confirmed 09032021.

The tax period is before 201801

The MFT is 13

The Reference Number is 694. Confirmed 09032021.

Figure 3.12.21-17

Please click here for the text description of the image.

Field 01-D (Tax Period), Field 01-C (Master File Tax Account Code), Field 01-G (Transaction Code), AND Field 01-M (Reference Number), will appear invalid (along with the Transaction Codes) if EITHER of the following conditions (as displayed in the table below) are not correct:

CONSISTENCY CHECKS: REFERENCE NUMBER, TRANSACTION CODE, MFT, AND TAX PERIOD

Field 01-M (REFERENCE NUMBER):

Field 01-G (TRANSACTION CODE):

Field 01-C (MFT):

Field 01-D (Tax Period):

If the Reference Number is 692AND

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

The MFT is 35 AND

The Tax Period is equal to or before 201812. Confirmed 09272021.

If the Reference Number is 692 AND

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

The MFT is 65 AND

The Tax Period is equal to or before 201812. Confirmed 09272021.

If the Reference Number is EITHER700OR710

The Transaction Code in Section 01 EITHER is 240 or 290 AND the Transaction Code in Section 02-19 EITHER is blank, TC-190 or TC 240 or TC 241 and/or TC-29X through 30X

The MFT is 55

The tax period is prior to 201003. Confirmed 09032021

If the Reference Number is 707

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

The MFT is BMF MFT 05

The tax period is prior to 201701 Confirmed 09032021

If the Reference Number is 707

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

The MFT is IMF MFT 30

The tax period is prior to 201701 Confirmed 09032021.

If the Reference Number is 707

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

The MFT is IMF MFT 31

The tax period is prior to 201701. (Confirmed 09032021.)

FORM 3552 ONLY (displaying TC-767 and other TCs): Field 01-C (Master File Tax Account Code), Field 01-D (Tax Period), along with the Transaction Codes will appear invalid if EITHER of the following conditions (as displayed in the table below) are not correct:

CONSISTENCY CHECKS (FORM 3552): TC-767, MFT, TAX PERIOD AND TRANSACTION CODE

FORMAT CODE (for Form 3552)

TRANSACTION CODE:

AND Field 01-C (MFT):

AND Field 01-D (Tax Period):

AND TRANSACTION CODE):

Form 3552 (Format Code 325 or 326)

IF Transaction Code in Section 02-19 is equal to 767AND

MFT Code is 01, AND

The Tax Period EITHER is 202003, 202006, 202009, OR 202012, or greater than 202105 AND

Transaction Code in Section 01 is 150, 290, 294, 298, 300, 304 or 308 AND the Transaction Code in Sections 02-19 EITHER is blank, 150, 290, 291, 294, 295, 298, 299, 300, 301, 304, 305, 308, and/or 309. (CONFIRMED 06262023.)

Form 3552 (Format Code 325 or 326)

OR, IF Transaction Code in Section 02-19 is equal to 767AND

The MFT is EITHER09, 11, or 14AND

The Tax Period IS 202012, or greater than 202111 AND

Transaction Code in Section 01 is 150, 290, 294, 298, 300, 304 or 308 AND the Transaction Code in Sections 02-19 EITHER is blank, 150, 290, 291, 294, 295, 298, 299, 300, 301, 304, 305, 308, and/or 309. (CONFIRMED 06262023.)

FORM 3413 ONLY (displaying TC-766 or TC-767 and other TCs): and Reference Numbers 280, 296, or 299): Field 01-D (Tax Period), Field 01-C (Master File Tax Account Code), Field 01-M (Reference Number), along with the Transaction Codes will appear invalid if EITHER of the following conditions (as displayed in the table below) are not correct:

CONSISTENCY CHECKS (FORM 3413): TC-766 OR TC-767, TAX PERIOD, MFT, TRANSACTION CODE, REFERENCE NUMBER

FORMAT CODE (for Form 3413)

TRANSACTION CODE:

Field 01-D (TAX PERIOD)

Field 01-C (MFT)

TRANSACTION CODE

Field 01-M (REFERENCE NUMBER)

Form 3413 (Format Code 025 or 026)

IF Transaction Code in Section 02-19 is equal to 766 or 767AND

Tax Period is EITHER 202003, 202006, 202009, OR 202012 AND

MFT Code is 01, AND

Transaction Code in Section 01 is EITHER, 150, 290, 294, 298, 300, 304 or 308, AND Transaction Code in Section 02-19 EITHER is blank, 150, 290, 291, 294, 295, 298, 299, 300, 301, 304, 305, 308 and/or 309 AND

Reference Number equals 280, 296, or 299

(Form 3413 (Format Code 025 or 026))

OR IF Transaction Code in Section 02-19 is equal to 766 or 767AND

Tax Period is 202012 AND

the MFT is EITHER09, 11, or 14AND

The Transaction Code in Section 01 is EITHER, 150, 290, 294, 298, 300, 304, or 308, AND Transaction Code in Section 02-19EITHER is blank, 150, 290, 291, 294, 295, 298, 299, 300, 301, 304, 305, 308, and/or 309, AND

Reference Number equals 280, 296, or 299.

FORM 3413 ONLY (displaying TC-766 or TC-767 and other TCs) and Reference Numbers 271 or 276), Field 01-C (Master File Tax Account Code), Field 01-D (Tax Period), Field 01-M (Reference Number), along with the Transaction Codes, will appear invalid if EITHER of the following conditions (as displayed in the table below) are not correct:

CONSISTENCY CHECKS (FORM 3413): TC-766 OR TC-767, MFT, TAX PERIOD, REFERENCE NUMBER, TRANSACTION CODE

FORMAT CODE (for Form 3413)

TRANSACTION CODE:

Field 01-C (MFT)

Field 01-D (TAX PERIOD)

Field 01-M (REFERENCE NUMBER)

TRANSACTION CODE

Form 3413 (Format Code 025 or 026), AND

Transaction Code in Section 02-19 is equal to 766 or 767AND

MFT Code is 01, AND

Tax Period is greater than or equal to 202106, AND,

Reference Number equals 271 or 276 AND,

The Transaction Code in Section 01 is EITHER, 150, 290, 294, 298, 300, 304, or 308, AND Transaction Code in Section 02-19EITHER is blank, 150, 290, 291, 294, 295, 298, 299, 300, 301, 304, 305, 308, and/or 309. Confirmed 06262023.

OR, Form 3413 (Format Code 025 or 026), AND

IF Transaction Code in Section 02-19 is equal to 766 or 767, AND

The MFT is EITHER09, 11, or 14AND

The Tax Period is greater than or equal to 202112, AND

Reference Number equals 271 or 276, AND,

The Transaction Code in Section 01 is EITHER, 150, 290, 294, 298, 300, 304, or 308, AND Transaction Code in Section 02-19EITHER is blank, 150, 290, 291, 294, 295, 298, 299, 300, 301, 304, 305, 308, and/or 309. (Confirmed 06262023.)

Field 01-M (Reference Number), Field 01-N (Reference Number Amount), Field 01-G (Transaction Code) AND Field 01-H (Transaction Amount) will appear invalid if EITHER of the following conditions (as displayed in the table below) are NOT correct:

CONSISTENCY CHECK: REFERENCE NUMBER, REFERENCE AMOUNT, TRANSACTION CODE, TRANSACTION AMOUNT

Field 01-M (Reference Number)

Field 01-N (Reference Number Amount)

Field 01-G (Transaction Code)

Field 01-H (Transaction Amount)

IF Reference Number is 722 OR 723 AND

The Reference Number Amount is less than or equal to zero, AND

Transaction Code in Section 01 is 160 OR Transaction Code in Section 02-19 is 160, AND

Transaction Amount is greater than zero (0). (CONFIRMED 01282022.)

RE: FOOTNOTE: REFERENCE NUMBERS 722 OR 723 (PARAGRAPH (13) ABOVE)

REFERENCE NUMBERS

SPECIAL TO THIS PROCESS (EXAM)

722 OR 723

The rule is that TC 240 with PRN 722 or 723 AND TC 160 cannot both be positive amounts.

PRN 722 replaced the TC 160 so if PRN 722 or 723 is a net positive amount then the net TC 160/161/166/167 must be $0 if TC 160/161/166/167 was previously assessed.

Also, for accounts transfer purposes you would not be transferring the TC 160 with the PRN 722/723.

Only the PRN 722 or 723 would be transferred in this situation.

Field 01-M (Reference Number) , Field 01-C (Master File Tax Account Code), Field 01-G (Transaction Code) AND Field 01-H (Transaction Amount) will appear invalid if EITHER of the following conditions (as displayed in the table below) are NOT correct:

CONSISTENCY CHECKS: REFERENCE NUMBER, MFT CODE, TRANSACTION CODE, TRANSACTION AMOUNT

Field 01-M (REFERENCE NUMBER)

Field 01-C (MFT Code)

Field 01-G (Transaction Code)

Field 01-H (Transaction Amount)

If Reference Number is 722 AND

The MFT Code equals 02, 06 OR 07, AND

Transaction Code in Section 01 is TC 290 or TC 300 AND the Transaction Amount equals zero (0), AND, the Transaction Code in Section 02-19 is 240 or 241 OR the Transaction Code in Section 02-19 is 290, 291, 300 and/or 301 AND the Transaction Amount equals zero (0), See also Special (Footnote table below for 722, Second Row)).

(CONFIRMED 01282022.)Valid for all tax periods.

OR IF Reference Number is 723 AND

The MFT Code equals 02 or 06 AND

Transaction Code in Section 01 is TC 290 or TC 300 AND the Transaction Amount equals zero (0), AND, the Transaction Code in Section 02-19 is 240 or 241 OR the Transaction Code in Section 02-19 is 290, 291, 300 and/or TC 301 AND the Transaction Amount equals zero (0), See also Special (Footnote table below for 723, Third Row)).

(CONFIRMED 01282022)Valid for all tax periods.

RE: FOOTNOTE: REFERENCE NUMBERS 722 OR 723 (PARAGRAPH (14) ABOVE)

REFERENCE NUMBERS

SPECIAL TO THIS PROCESS (EXAM)

722 - AND The MFT Code equals 02, 06 OR 07, AND (Paragraph (14); Second Row (table))

The TC 240/241 PRN 722 amount can be any amount ($0, positive, or negative).

Also, PRN 722 and 723 cannot both be net positives and present on an account.

OR 723 - AND The MFT Code equals 02 or 06 AND(Paragraph (14); Third Row (table))

The TC 240/241 PRN 722 amount can be any amount ($0, positive, or negative).

Also, PRN 722 and 723 cannot both be net positives and present on an account.

Field 01-M (Reference Number), Field 01-C (MFT Code), AND Field 01-G (Transaction Code) will appear invalid if EITHER of the following conditions (as displayed in the table below) are NOT correct:

CONSISTENCY CHECKS: REFERENCE NUMBER, MFT CODE, TRANSACTION CODE

Field 01-M (REFERENCE NUMBER)

Field 01-C (MFT Code)

Field 01-G (Transaction Code)

IF Reference Number is 724AND

MFT Code is 05, AND

Transaction Code in Section 01 is 160 OR Transaction Code in Section 02-19 is 160. (CONFIRMED 01282022.)

RE: FOOTNOTE: REFERENCE NUMBER 724 (PARAGRAPH (15) ABOVE)

REFERENCE NUMBER

SPECIAL TO THIS PROCESS (EXAM)

IF Reference Number is 724 AND MFT Code is 05, AND Transaction Code in Section 01 is 160 OR Transaction Code in Section 02-19 is 160

PRN 724 is not related to TC 160.

It does not need to be present on the module.

Field 01-M (Reference Number), Field 01-C (Master File Tax Account Code), Field 01-D (Tax Period), AND Field 01-G (Transaction Code) will appear invalid if EITHER of the following conditions (as displayed in the table below) are NOT correct:

CONSISTENCY CHECK: REFERENCE NUMBER, MFT, TAX PERIOD, TRANSACTION CODE

Field 01-M (Reference Number)

Field 01-C (MFT Code)

Field 01-D (Tax Period)

Field-01 G (Transaction Code)

IF Reference Number is 724, AND

MFT Code is MFT 02, OR MFT 05, OR MFT 06, AND

Tax Period is equal to or greater than 201712, AND

Transaction Code in Section 01 is TC 290 or TC 300 AND Transaction Code in Section 02-19 is blank, 240, 241, 290, 291, 300 and/or 301. (CONFIRMED 01282022.)

If Reference Number is 793 AND

MFT Code is MFT 30 or MFT 31 AND

Tax Period is equal to or greater than 202101 AND

Transaction Code in Section 01 is TC 290 or TC 300 AND Transaction Code in Section 02-19 is blank, 240, 241, 290, 291,300 and 301. (Confirmed 05242023.)

Field 01-D (Tax Period), will appear invalid, along with Field 01-M (Reference Number) if EITHER of the following conditions (as displayed in the table below) are not correct:

CONSISTENCY CHECK: TAX PERIOD AND REFERENCE NUMBER

Field 01-D (Tax Period):

AND Field 01-M (Reference Number):

Prior to 201006

The Reference Number is 682

Prior to 198709

The Reference Number is 685 Confirmed 09032021

Prior to 201006

The Reference Number is 780 or 781 Confirmed 09082021

Field 01-M (Reference Number), Field 01-C (Master File Tax Account Code), AND Field 01-N (Reference Number Amount), will appear invalid if EITHER of the following conditions (as displayed in the table below) are not correct:

CONSISTENCY CHECK: REFERENCE NUMBER, MFT, REFERENCE NUMBER AMOUNT

Field 01-M (Reference Number):

Field 01-C (MFT):

And Field 01-N (Reference Number Amount):

Reference Number is 528

MFT is 55

Reference Number Amount is greater than $10,000. Confirmed 09082021.

Field 01-M (Reference Number), Field 01-C (Master File Tax Account Code), Field 01-N (Reference Number Amount) and Field 01-D (Tax Period), will appear invalid if EITHER of the following conditions (as displayed in the table below) are not correct:

CONSISTENCY CHECK: REFERENCE NUMBER, MFT, REFERENCE NUMBER AMOUNT, TAX PERIOD

Field 01-M (Reference Number):

Field 01-C (MFT):

Field 01-N (Reference Number Amount):

Field 01-D (Tax Period):

When Reference Number is 658 AND

MFT Code is 13

Reference Number Amount can't exceed $5,000.00

The Tax Period can't be prior to 199812, OR

the Month of Tax Period can't be other than 12.

Field 01-M (Reference Number), Field 01-N (Reference Number Amount) and Field 01-D (Tax Period), will appear invalid if EITHER of the following conditions (as displayed in the table below) are not correct:

CONSISTENCY CHECK - REFERENCE NUMBER, REFERENCE NUMBER AMOUNT, AND TAX PERIOD

Field 01-M (Reference Number):

Field 01-N (Reference Number Amount):

Field 01-D (Tax Period):

If Reference Number is 678.

The dollar amount can't be greater than $50,000.00.

The Tax Period is earlier than 198512, OR

the Month of Tax Period can't be other than "12" .

Field 01-M (Reference Number), Field 01-C (Master File Tax Account Code), Field 01-D (Tax Period), and Field 01-N (Reference Number Amount), will appear invalid if EITHER of the following conditions (as displayed in the table below) are not correct:

CONSISTENCY CHECK - REFERENCE NUMBER, MFT, TAX PERIOD OR REFERENCE NUMBER AMOUNT

Field 01-M (Reference Number):

Field 01-C (MFT):

Field 01-D (Tax Period):

Field 01-N (Reference Number Amount):

If Reference Number is 663,

MFT is 13,

AND the Tax Period is before 200008,

OR the Reference Number Amount is greater than $50,000, ALL three fields i.e., Fields 01-M, 01-C, and 01-D OR Fields 01-M, 01-C, and 01-N will appear invalid. CONFIRMED 09022021.

Field 01-M (Reference Number), Field 01-C (Master File Tax Account Code), and Field 01-D (Tax Period), along with the Transaction Code (TC), will appear invalid if EITHER of the following conditions (as displayed in the table below) are not correct:

CONSISTENCY CHECKS: REFERENCE NUMBER, MFT, TRANSACTION CODE, AND TAX PERIOD

Field 01-M (Reference Number):

Field 01-C (MFT):

TRANSACTION CODE (TC)

Field 01-D (Tax Period):

IF the Reference Number is 700

the MFT is 55

The Transaction Code in Section 01 is EITHER TC-240 or TC-290 AND Section 02-19 is blank, TC-190, 240 or 241 and/or 29X or 30X

If the tax period is equal to or greater than 201003. (Confirmed 09272021.)

IF the Reference Number is 710

the MFT is 55,

The Transaction Code in Section 01 is EITHER TC-240 or TC-290 AND Section 02-19 is blank, TC-190, 240 or 241 and/or 29X or 30X

If the tax period is equal to or greater than 201003. (Confirmed 09272021,)

IF the Reference Number is 682

the MFT is EITHER02, 05, 06, or 34

The Transaction Code in Section 01 is EITHER, 290, 294, 298, 300, 304, or 308, AND Transaction Code in Section 02-19EITHER is blank, 240, 241, 290, 291, 294, 295, 298, 299, 300, 301, 304, 305, 308, and/or 309

Tax Period is equal to or greater than 201712. (Confirmed 09012021.)

IF the Reference Number is 793

the MFT is EITHER30 or 31 (Tax Class 2)

The Transaction Code in Section 01 is EITHER, 290 and/or 300, AND Transaction Code in Section 02-19EITHER is blank, 240, 241, 290, 291, 300 and/or 301.

Tax Period is equal to or greater than 202101. (Confirmed 05312023.)

IF the Reference Number is 794

the MFT is EITHER05 or 52 (Tax Class 2)

The Transaction Code in Section 01 is EITHER, 290 and/or 300, AND Transaction Code in Section 02-19EITHER is blank, 240, 241, 290, 291, 300 and/or 301.

Tax Period is equal to or greater than 201501. (Confirmed 02212024.)

Field 40-M, Qualified Small Business Credit Amount (Form 8974: Form 941, 943 and 944), Field 01-C (Tax Period), and the Transaction Code(s) will appear “invalid” if all the following conditions are NOT met:

CONSISTENCY CHECKS: FIELD 40-M AMOUNT, MFT, TAX PERIOD, AND TRANSACTION CODE

FIELD 40-M

Field 01-C (MFT):

Field 01-D (Tax Period):

TRANSACTION CODE (TC)

IF the Qualified Small Business Credit Amount does NOT equal zero (0) AND

The MFT is 01 AND

The Tax Period is greater than 201605, AND

The Transaction Code in Section 01 is EITHER 290, 294, 298, 300, 304, or 308, AND the Transaction Code in Section 02-19 is EITHER blank, 290, 291, 294, 295, 298, 299, 300, 301, 304, 305, 308, and/or 309.

OR, IF the Qualified Small Business Credit Amount does NOT equal zero (0) AND

The MFT Code equals MFT 11 or MFT 14, AND

The Tax Period is greater than 201711, AND

The Transaction Code in Section 01 is EITHER 290, 294, 298, 300, 304, or 308, AND the Transaction Code in Section 02-19 is EITHER blank, 290, 291, 294, 295, 298, 299, 300, 301, 304, 305, 308, and/or 309.

Field 01-D (Tax Period), Field 01-C (Master File Tax Account Code), Field 01-G (Transaction Code), AND Field 01-M (Reference Number), will appear invalid (along with the Transaction Codes) if EITHER of the following conditions (as displayed in the table below) are not correct:

CONSISTENCY CHECKS: REFERENCE NUMBER, TRANSACTION CODE, MFT, AND TAX PERIOD

Field 01-M (REFERENCE NUMBER):

Field 01-C (MFT):

Field 01-G (TRANSACTION CODE):

Field 01-D (Tax Period):

714 or 715 or 716 or 717 or 718, AND

13, AND

Transaction Code of Section 01 EITHER is 240, 241, or 290, and the Transaction Code of Section 02-19 EITHER is Blank, 240, 241, 290 and/or 291, AND

Any Tax Period

714 or 715 or 716 or 717 or 718, AND

OR 55, AND

Transaction Code of Section 01 EITHER is 240, 241, or 290, and the Transaction Code of Section 02-19 EITHER is Blank, 240, 241, 290 and/or 291, AND

Any Tax Period (Confirmed 09192024)

786 or 787 or 788 or 789 or 790 or 791 or 792, AND

31, AND

Transaction Code of Section 01 EITHER is 290, 294, 298, 300, 304, or 308, AND the Transaction Code of Section 02-19 EITHER is Blank, 240, 241, 290, 291, 294, 295, 298, 299, 300, 301, 304, 305, 308, and/or 309 , AND

Any Tax Period (Confirmed 09192024)

Correct as follows:

Compare the register with the document.

Correct any transcription errors.

If the document is correct as transcribed, reject the record with Action Code 3.

Attach Form 4227, Intra-SC Reject or Routing Slip.

Notate invalid tax period, and route to the Accounting function (for contact with originator for research and/or correction).

Use the procedures in Paragraph (2) below to identify the originator (to whom the Form 4227 (and document) should be sent for research and correction).

IMPORTANT: Use the procedures in the table below to identify the originator (to whom the Form 4227 (and document) should be sent for research and correction).

If Originator Prepared Form 3413 (Transcription List (Account Transfer-In)):

If Originator Prepared Form 3552 (Prompt Assessment Billing Assembly):

If Originator Prepared Form 12810 (Account Transfer Request Checklist):

Go to Page 1 (Form 3413):

Find the following (originator’s) information in the lower-left corner of the Form 3413.

"Name and Date Prepared (mmddyy)."

"Telephone Number" .

Prepare the Form 4227, Intra-SC Reject or Routing Slip with the notation invalid tax period described in IRM 3.12.21.4.2.8(1)5) above.

Attach Form 4227 to the (transaction) document, and send them to the originator for missing information, research and/or correction.

Send them to the originator for missing information, research and/or correction.

Go to Page 1 (Form 3552):

Find the following (originator’s) “IDRS Number” in the upper-right portion of the Form 3552 (under the Document Locator Number).

Prepare the Form 4227, Intra-SC Reject or Routing Slip with the notation invalid tax period described in IRM 3.12.21.4.2.8(1)5) above.

Attach Form 4227 to the (transaction) document.

Send them to the originator for missing information, research and/or correction.

Go to top of page (Form 12810):

Find (originator’s) “IDRS Number” in the upper-right portion of the Form 12810 (under the "DLN" , "Unit" , and "Stop Number" ).

Use the "Unit" or "Stop Number" if IDRS Number not there.

Prepare the Form 4227, Intra-SC Reject or Routing Slip with the notation invalid tax period described in IRM 3.12.21.4.2.8(1)5) above.

Attach Form 4227 to the (transaction) document.

Send them to the originator for missing information, research and/or correction.

The tax period can't be later than the current processing month plus one year or earlier than the beginning tax period indicated in the table found in Exhibit 3.12.21-1 (Valid Tax Periods) for the specific MFT being processed.

MFT-CD

BMFTX/PRD

END TX/PD

EARLIEST DATE ALLOWED

MM-LIMITS

01

196203

YYYY12

TAX-PRD minus 2 months

3, 6, 9,12

02

196112

YYYY12

TAX-PRD minus 11 months

1-12

03

196203

YYYY12

TAX-PRD minus 2 months

3,6,9,12

04

196203

199412

TAX-PRD minus 2 months

3,6,9,12

05/06

196112

YYYY12

TAX-PRD minus 11 months

1-12

07

198712

YYYY12

TAX-PRD minus 11 months

12

08

200412

YYYY12

TAX-PRD minus 11 months

1-12

09

196203

197512

TAX-PRD minus 2 months

3,6,9,12

09

197612

YYYY12

TAX-PRD minus 11 months

12

10/11

196112

YYYY12

TAX-PRD minus 11 months

12

12

198512

YYYY12

TAX-PRD minus 11 months

12

#13

198012

YYYY12

TAX-PRD minus 11 months

12

14

200612

YYYY12

TAX-PRD minus 11 months

12

15

199012

YYYY12

TAX-PRD minus 11 months

12

16

199412

YYYY12

TAX-PRD minus 11 months

12

17

200512

YYYY12

TAX-PRD minus 11 months

1-12

33

196112

200611

TAX-PRD minus 11 months

1-12

34

196112

YYYY12

TAX-PRD minus 11 months

1-12

35, 65 (IMF)

201412

YYYY12

TAX-PRD minus 11 months

1-12

36

197012

YYYY12

TAX-PRD minus 11 months

1-12

37

197001

198712

TAX-PRD minus 11 months

1-12

37

198812

YYYY12

TAX-PRD minus 11 months

12

40

200401

YYYY12

TAX-PRD minus 11 months

1-12

43

201512

YYYY12

TAX-PRD minus 11 months

1-12

44

197001

YYYY12

TAX-PRD minus 11 months

1-12

46

198412

YYYY12

TAX-PRD minus 11 months

1-12

47

200007

YYYY12

TAX-PRD minus 11 months

1-12

49

200007

YYYY12

TAX-PRD minus 11 months

1-12

50

197001

YYYY12

TAX-PRD minus 11 months

1-12

51

196112

197012

TAX-PRD minus 11 months

12

51

197103

198112

TAX-PRD minus 2 months

3,6,9,12

51

198212

YYYY12

TAX-PRD minus 11 months

12

52

000000

000000

12/01/1961

58

197007

198009

TAX-PRD

1-12

*60

195607

YYYY12

TAX-PRD

1-12

*61

196206

198706

TAX-PRD

1-12

*62

196206

198006

TAX-PRD

1-12

*63

196206

YYYY12

TAX-PRD

1-12

*64

196206

YYYY12

TAX-PRD minus 1 month

1-12

65 (IMF)

201412

YYYY12

TAX-PRD minus 11 months

1-12

67

197012

YYYY12

TAX-PRD minus 11 months

1-12

74

198412

YYYY12

TAX-PRD minus 11 months

1-12

75

197412

YYYY12

TAX-PRD minus 11 months

1-12

76

198412

YYYY12

TAX-PRD minus 11 months

1-12

77/78

198612

YYYY12

TAX-PRD minus 11 months

12

79

201409

YYYY12

TAX-PRD minus 11 months

1-12

82 (IMF)

201712

YYYY12

TAX-PRD minus 11 months

1-12

83

201712

YYYY12

TAX-PRD minus 11 months

1-12

85/86

198412

YYYY12

TAX-PRD minus 11 months

1-12

IMPORTANT: The following "bullets" provide other information on certain items displayed in the above-referenced table (i.e., note asterisked (*) and pound-signed (#) references):

Day in EARLIEST-DATE-ALLOWED is 01. YYYY in TAX-PRD is equal to YEAR of PROCESS-DATE plus 1 year.

• Bypass generating EARLIEST-DATE-ALLOWED on correction passes