Caution:

For a corporate taxpayer, if the overpayment exceeds the $10,000.00 GATT threshold, the excess amount represents the portion of the overpayment that is subject to the lower GATT rate. See IRM 20.2.4.10.2 , Determining the GATT Threshold.

A

On or after 01/01/1999 for a Non-Corporate taxpayer

D

Used to compute debit interest. Provides percentages, factors, and dates for the computation. Limited to one computation per request.

E

Used to compute Estimated (ES) Penalty, accumulates and displays page totals, and provides estimated tax from and to dates in a formatted screen display for MFTs 02, 05, 33, and 44.

F

Used to compute Failure to Pay Penalty (FTP) (TC 276).

G

Credit interest after 12/31/94 for a Corporate taxpayer and the overpayment amount is greater than $10,000.00, or the GATT threshold has previously been met (See IRM 20.2.4.10.2, Determining the GATT Threshold.)

M

Used to compute multiple independent credit interest computations on the same page.

R

Used whenever several independent interest calculations are desired on the same page.

S

Used for the manual computation of the Estimated Tax Penalty.

4

Used with certain estate tax modules. Computes interest at 4%.

5

Used to compute interest at 45% of the current normal interest rate, and displays details of the interest computation on the response screen.

See Command Codes ENMOD - INOLE in the table below.

Command Code:

Used to:

ENMOD

Request a display of a particular taxpayer's name, address, Fiscal Year Month (FYM) and filing requirements.