DPC Codes

Definition

00

Designated payment indicator is not present on posting voucher

01

Payment is applied first to the non-trust fund portion of the tax. (Input only when MFT is 01, 03, 09, 11, 12, 16, or 55)

02

Payment is applied first to the trust fund portion of the tax (BMF MFT 01, 03, 09, 11, and 12)

03

Bankruptcy, undesignated payment

04

Levied on state income tax refund (State Income Tax Levy Program (SITLP) (prior to 07/22/1998)

05

Notice of levy (Other levy proceeds)

06

Seizure and sale

07

Federal tax lien

08

Suits (Non-Bankruptcy)

09

Offer in Compromise

10

Installment agreement (Manually Monitored Installment Agreements)

11

Bankruptcy, designated to trust fund

12

Cash bond credit (allowed with TC 640 only), IRC 6603 Deposit

13

Payment in response to reminder notice, OBRA 1993 (valid only with MFT 30 for tax periods 199312 through 199411)

14

Authorization given by taxpayer to apply payment (“CSED expired, taxpayer authorized payment”)

15

Payments caused by Form 8519

16

Federal EFT levy payment

17

EFT payroll deduction installment agreement payment

18

Federal Payment Levy Program (FPLP) payment for the Primary TIN Payments are received electronically from Fiscal service

19

FPLP payment for the Secondary TIN. Payments are received electronically from Fiscal Service

20

State Income Tax Levy Program (SITLP) receipt (used exclusively for systemically applied payments)

21

State Income Tax Levy Program (SITLP) receipt (used exclusively for manually applied payments)

22

Alaska Permanent Fund Dividend Levy Program receipt (used for systemically applied payments)

23

Alaska Permanent Fund Dividend Levy Program (AKPFD) receipt (used exclusively for manually applied payments)

24

Payment received with an amended return

27

Branded Prescription Drug Fee

31

Exclude payment from systemic cross-reference processing to allow treatment of each spouse differently on a joint return

33

Offer in Compromise $205.00 application fee

34

Offer in Compromise 20% lump sum/initial periodic payment

35

Offer in Compromise subsequent payments made during the offer investigation

36

ACA Individual payment for MFT 35 and MFT 65

43

ACA Business payment for MFT 43

50

Installment Agreement User Fee (IAUF). (Valid with MFT 13 (BMF) for tax period XXXX12 and with MFT 55 (IMF) for tax period XXXX01.)

51

Installment Agreement User Fee (IAUF), reinstated. (Valid with MFT 13 (BMF) for tax period XXXX12 and with MFT 55 (IMF) for tax period XXXX01.)

53

Discharges

54

Private Debt Collection (aka CCS)

55

Subordinations

56

Withdrawals

57

Judicial and Non- Judicial Foreclosures

58

Redemptions; Release of Right of Redemptions

59

706 Liens; Decedent Estate Proof of Claim (POC)

63

Repayment of Advanced Child Tax Credit (ACTC)

64

Designates IRC 965 payment

65

Return of Economic Impact Payment (EIP)

70

Bipartisan Budget Act (BBA) Administrative Adjustment Request (AAR) Payment

71

Bipartisan Budget Act (BBA) Administrative Adjustment Request (AAR) Push Out Payment

72

Bipartisan Budget Act (BBA) Exam Imputed Underpayment Payment

73

Bipartisan Budget Act (BBA) Partner Payment for BBA Modification Payment

74

Bipartisan Budget Act (BBA) Audit Payment

75

Bipartisan Budget Act (BBA) Prepayment on BBA AAR/Exam Push Out Payment

76

Bipartisan Budget Act (BBA) Payment credited from assessment against officers

77

Bipartisan Budget Act (BBA) Related IRC 6603 Deposit

99

Miscellaneous payment other than above