Reminder:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Even non-critical entity errors should be corrected on the entity tab in OLNR and IDRS (if routing to Entity Control is not required).
If the taxpayer has requested their refund via direct deposit, verify the direct deposit will be processed using BMFOLT direct deposit codes. Do not delete the refund (NOREF) for a critical entity error unless BMFOLT codes indicate the taxpayer will not receive a direct deposit.
The BMFOLT field, DIR DEP CD, indicates if a direct deposit was requested by the taxpayer and if the direct deposit was validated and will occur. Below is a list of common direct deposit codes. A valid direct deposit will be received by the taxpayer if the field number is 10. See BMFOL DEFINER T RESPONSE SCREEN BMFOL Definer T - Tax Module Response Screen field 48 for more information.
Blank - Taxpayer did not provide direct deposit information
10 - Routing Transit Number and Depositor Account Number present with a significant refund. Direct deposit will be received by the taxpayer.
21 - Invalid Routing Transit Number because non-numeric or all zeroes.
23 - Invalid Routing Transit Number because the first two digits are invalid.
42 - CAF Return (Power of Attorney is present).
50 - Rejected by the bank.
If per IRM 3.14.2.6.1.1.3, Name and Address, Notice Review cannot do the adjustment. The case must be routed to the Entity Control Unit. Follow the steps below before routing:
If the entity error is identified as critical per the criteria above, input a CC NOREF to delete the refund.
In OLNR, mark notice with "H " and notify the lead.
Request the return if not available.
Make a copy of the NRPS quick print notice and the return entity section.
Route the copies to the Entity Control Unit per local procedures, including a request to review and update entity.
Once the Entity Control Unit has performed the necessary updates, they will route the information back to Notice Review per IRM 3.13.2.2, BMF Entity - General, paragraph (3).
Review ENMOD to ensure the entity correction has been input and is either pending or posted.
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