Disposal Code 99 and Disposal Code 33

Use DC 99 (801) when you:

Convert an examination record from NMF to MF.

Change from one MFT to another.

Change from one tax period to another.

Transfer from one TIN to another (such as a parent TIN).

Use DC 33 (901) when you:

Correct a keypunch error.

Correct an error account.

Correct an incorrect TIN.

Didn’t start the examination because the t/p isn’t liable for filing a return.

Opened a claim in error because it wasn’t timely filed.

Established a MFT 67 non-return unit on MF or NMF, but didn’t do the examination.