IRS Transaction Code Definitions

Column 1 = IRS Transaction Code
Column 2 = Transaction Description from IRS Account Transcript. Examples from over 250,000 transcripts.
Column 3 = IRS Transactions Code Pocket Guide
Column 4 = IRM Master Transaction Codes PDF

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CODEFrom Account TranscriptPocket Guide DefinitionIRM Master File Codes Definition
0Establish an Account or PlanAdds a new taxpayer entity to the applicable Master File. IMF— Establishes Scrambled SSN Indicator. TC 000 with DLN block/serial overlay of 99999 is computer generated from joint return with CCC’F to create an account for the spouse.
0Establish a Plan Data module.
1Resequence an Account due to a TIN ChangeResequences an account to a different TIN or accomplishes a merge of accounts. Generated when TC 011, 040, or 041 posts. Carries old TIN as reference.
1Resequence due to Plan Number changeResequences a plan data module due to a plan number change. Carries old plan number as reference.
1Resequence an AccountResequences an account because of an SSN change or a change in SSN validity.
1TIN Change Failed to ResequenceAccount did not meet merge criteria. Restores entity and tax modules to the MF that were processed as TC 001 under old TIN.
2Resequence EPMF Merge-FailResequences contents of a TC 001 or 005 transaction when there is a merge-fail between two plans of an EPMFentity.
3Duplicate Tax Modules are not ResequencedResequences a discovered “duplicate” Tax Module (identical MFT and Tax Period) of a TC 001 back to the old EIN. Account Balance is adjusted. Changes all MFR Codes to 8. A CP 209 is issued in the cycle the TC 003 posts.
3BMF Partial MergeIDRS transaction. See Section 14.7. Appears at the old EIN.
4BMF Partial MergeIDRS transaction. See Section 14.7. Appears at the new EIN.
5Resequenced Account or Plan for MergeAccount being resequenced for an attempted merge with another account. Posts as a TC 005/006 combination if merge is successful and as TC 006 if unsuccessful.
5Assigned to the To Plan Data Module and each of its return modules being resequenced during the merging of two plans for one EPMF entity.
6Account Resequenced to Master File LocationIndicates consolidation of accounts has been made (See TC 002 for BMF/IMF and EPMF: TC 005 for IMF). A TC 006 without a cross-reference TIN indicates an unsuccessful merge. A TC 006 (preceded by a TC 005) with a cross-reference TIN indicates a successful merge from the cross-reference TIN.
6Merge Plan ResquencedIndicated successful merge of two plans of an EPMF entity. Carries old plan number as a reference.
7Carrier TransactionA carrier transaction for transactions from a dissolving account as a result of a successful merge. The TC 007 does not post to Master File. It causes generation of TC 446.
8IMF/BMF Complete MergeIDRS transaction. See Section 14.7. Appears at the new TIN. BMF: Generated transaction
11Change EIN or SSNChanges TIN of an Account on the Master File or consolidates two TINs. BMF: Prevents posting of TC other than 002, 003, 006 and 026.
11Change Plan NumberChanges the number of an EPMF entity.
12Reopen Entity Account or PlanUpdates FR Codes. Reopens an Account on the Master File; may include other Entity changes shown in TC 013, 014, 015 and 016 (TC 016 not EPMF). BMF/IMF; If City, State present and no street address, drops MF street address. Zeros zip code for foreign addresses.
12Reopens a plan of an EPMF entity. Changes FRC 8 to blank.
13Name ChangeChanges a name of an Account on the MF. May include other Entity changes shown in TC 012, 014, 015, and 016, (TC 016 not EPMF). IMF/IRAF Replaces or establishes name line for tax year indicated by new name line. Deletes second name line if none is input. BMF Replaces all name lines. IMF: TC 013 with DLN block/serial overlay of 99999 is computer-generated from TC 150 with CCC’9’ which causes establishment of new name line for primary taxpayer only. TC 013 with a Reference MFT Code of 55 present will only update the Civil Penalty name line. Normal name line processing will be by-passed.
13Plan Name ChangeReplaces the plan name for a plan of an EPMF entity.
14Address ChangeChanges the address of an account on the MF. May include other Entity changes shown in TC 012, 013, 015, 016 (TC 016 not EPMF). Replaces Street Address, City, State and zip code. If street address blank, literal “local” isgenerated for street address. Updates “cycle of last address change” in the entity. Zeros zip code for foreign addresses. BMF: Generated when BMF address is changed, based on data input from IMF on TC 996. EPMF Changes mailing address.
15Location and/or ZIP CodeChanges the District or Area Office Location Code and/or Zip Code of an Account on the MF. If TDA is being transferred from one District or Area Office to another, use Doc. Code 50; otherwise, use Doc. Code 63. Other Entity changes described in TC 012, 013, 014 and 016 (TC 016 not EPMF) may be included with Doc. Code 63. An address change (TC 014) may be included with Doc. Code 50. EPMF: Out of SC changes are valid.
16Miscellaneous Change Entity CodesChanges the following codes: Filing Requirement Codes, Railroad Board number, FYM, PMF indicator, Backup Withholding Indicator, F8123 indicator, Employment Code, Magnetic Tape Code (also updated by TC 960 and 961), Date of Death, Sole Proprietor/Spouse SSN, PDT indicator (blocking series 700-749 turns indicator on; B.S. 750-799 turns indicator off). TC 016 with special DLN xx96388888888X is generated to validate sole proprietor SSN in the entity. Updates no other entry data. May include other entity changes shown in TC 012, 013, 014, and 015. Doc Code 80/81 updates the EO Entity Section. FRC only. IMF: TC 016 also generated by CC IRCHG when validating an IRS name control.
17Spouse SSNAdds or changes the Spouse’s SSN in the First Name Line of the taxpayer’s Account.
17Change File Folder NumberReplaces the File Folder Number.
18Release Undeliverable Refund Check FreezeUpdates address: releases all 740 freezes in the account. IMF-Unpostable 174 if no 740 freeze is present.
19ZIP Code/Area Office ChangeGenerated whenever Zip Codes or Primary Location Code changed. Will post as a TC 015. Does not update the “cycle of last address change.” When Location Codesor zip code change; otherwise, will be dropped. Generated to IRAF from IMF.
20Closes Account or Deactivates Account or Delete a PlanRemoves an account from Master File or inactivates the account so future tax modules can not be created. Any entity TC other than TC 012 will go unpostable 349. Changes all filing requirement codes to “8” if tax modules are present in the Account.
20Delete a plan when it does not have a return module or an unreversed TC 121, 123 or 125 in the Plan Data Module; otherwise, the plan MFR is changed to an “8”
22Delete EO SubmoduleDelete EO Section that was erroneously added to an entity module.
23Reverse the election to lobbyReverses the TC-024 election.
24Election to LobbyThe election by an organization to lobby for legislation from Form 5768.
25No Resequence-SSNFailure to merge two Master File accounts. Does not postto the Master File.
26Delete Changed TIN or Old Plan DataDeletes the Entity data that remained on the MF under the old EIN or SSN. IMF: Creates a “memo” level locator record with the “TO” SSN.
26IMF/BMF Complete MergeIDRS transaction. See Section 14.7. Appears at the old TIN.
26Deletes plan data under Old Plan Number after resequencing of a plan.
30Update Location Codes Out-of- CampusUpdates Location Codes when a change in Campus Code is involved. If TDA is being transferred, use Doc. Code 50; otherwise, use Doc. Code 63. Entity changes described in TC 013, 014, 015 or 016 may be included with Doc. Code 63. Change of address (TC 014) may be included with Doc. Code 50.
40Directs Change to Valid SSNChanges SSN or name of an Account which is on the Valid Segment of the IMF or the valid portion of the BMF. May include changes to Filing Status Code, and spouse SSN: Generated from the IMF transaction.
41Directs Change to Invalid SSNChanges SSN or name of an Account which is on the Invalid Segment of the IMFor the invalid portion of the BMF. May include changes to FSC or spouse SSN.
52Reversal of TC 053, 054, 055Reverse all previously posted TC053, 054 or 055 transactions.
53Plan Year Ending Month ChangeForm 1128 processed to accept change of accounting period.
54Retained FYMRev. Proc. 87-32.
55Change or Adopt New FYMForm 8716 - Election to have a tax year other than a required tax year. Rev. Proc 87-32.
57Reversal of TC 054, 055Reverses TC 054/055 when a CU UPC 307 F1120/1120S/1065 return is posted with CC “Y” and FYM12 or TC 620 posted.
58Rejection of Form 8716Election of Tax Year other than a required Tax Year. Form 8716 was denied.
59Rejection of Form 1128Application for change in Accounting Period. Form 1128 was denied.
60Elect Foreign Sales Corporation (FSC)FSC or Small FSC election, Form 8279.
61Revoke Reverses TC 060, 063, 064, or 065Revocation of FSC or small FSC election
62ErroneousReversal of TC 060, 063, 064, 065
63FSC Election ReceivedElection as a FSC or small FSC has been received.
64FSC Election DeniedDenial of election to be treated as a FSC or small FSC
65FSC Revocation ReceivedNotification of revocation received for FSC or small FSC
66Terminate FSC ReceivedElection to be treated as a FSC or small FSC has been terminated
70Church Exemption from Social Security TaxesRecords the filing of Form 8274, Certification by Churches and Qualified Church-controlled Organizations Electing Exemption From Employer Social Security Taxes(FICA). Establishes an effective date, update Employment Code to “C,” From 941 Filing Requirement to“04” and the Form 940 File Requirement Code to “0”.
71Revocation of Church Exemption from Social Security TaxesIRS terminates or revokes the filing of Form 8274 (TC 070). Establishes a revocation/termination effective date and updates the 941 File Requirement to “01.” The Employment Code may also be changed to “W” or be deleted if necessary. If Employment Code deleted, Form 940 Filing Requirement is updated to “0”.
72Deletion of TC 070 Input in ErrorRecords the correction of an erroneously posted TC 070. The Employment Code is deleted and the 941 FR is updated to “01.”
73Correction of Erroneous Revocation / TerminationUsed when 8274 election has been erroneously terminated by IRS with input of TC 071. Reverses all previously posted TC 071 transactions. The election must be re-established with input of another TC 070.
76Indicate acceptance of Form 8832Acceptance of Form 8832, Entity Classification Election.
77Reversal of TC 076Reverses the acceptance of an Entity Classification Election input in error.
78Rejection of Form 8832, Entity Classification ElectionRejection/Denial of an Entity Classification Election.
79Revocation of Form 8832, Entity Classification ElectionIndicates the revocation of an Entity Classification Election beginning with the date specified in the transaction.
80Validates Spouse’s SSNTransaction validates spouse’s SSN. Does not post to the Master File.
82Acceptance of Form 8869Indicates the deemed liquidation of the subsidiary into the parent beginning with the date specified in the transaction. Following the deemed liquidation the QSub is not treated as a separate corporation; all of the subsidiary’s assets, liabilities, and items of income, deduction, and credit are treated as those of the parent.
83Reversal of TC 082Reverses the acceptance of a Qualified Subchapter S subsidiary (QSub) Election input in error.
84Termination of Form 8869Indicates the termination of a Qualified Subchapter S Subsidiary (QSub) Election beginning with the date specified in the transaction.
85Reversal of TC 084Reverses the Termination of a Qualified Subchapter S Subsidiary (QSub) Election input in error.
86Effective date of revocationRevocation of a Qualified Subchapter S Subsidiary Election (QSub).
87Reversal of TC 086Reverses the Revocation of a Qualified Subchapter S Subsidiary (QSub) Election input in error.
90Small Business ElectionIndicates that beginning with the date specified in the transaction, the corporation will be taxed as a small business corporation. Changes 1120 FR to 2. Blocking Series 950-999 generate a TC 474 for MFT 02 period ending and month preceding the effective date.
91Terminate Small BusinessIndicates the revocation of being taxed as a small business and updates the Form 1120 FR to “01”. Blocking Series 950-999 does not update filing requirement or FYM yet, but delays update for 26 weeks.
92Reverses TC 090, 093, 095,097Records the correction of an erroneously posted TC 090, 093, 095 or 097. Reverts Filing Requirements to “01”.
93Application for Small Business ElectionForm 2553 received but not yet processed
94Application for Small Business DeniedSub-Chapter S election denied
95Application for Small Business PendingForm 2553 requesting revocation termination received. No determination made.
96Small Business Election TerminatedSub-Chapter S election terminated. Updates 1120 FR to “01”. Blocking Series 950-999 does not update filing requirement or FYM yet, but delays update for 26 weeks.
97Application for Small Business Pending National Office ApprovalForm 2553 has been sent to National Office for determination.
98Establish or Change in a Fiduciary RelationshipIndicates that Form 56, Notice Concerning Fiduciary Relationship, or correspondence was received establishing or indicating a change in fiduciary relationship when a 1 is entered in the FORM-56-CHG-IND.
99Termination of Fiduciary RelationshipIndicates that Form 56, Notice Concerning Fiduciary Relationship, or correspondence was received, terminating a fiduciary relationship.
100Acceptance of Qualified Subchapter S Trust (QSST)Indicates acceptance of an election to be treated as a Qualified Subchapter S Trust (QSST) beginning with the date specified in the transaction.
101Revocation of Qualified Subchapter S Trust (QSST)Indicates revocation of an election to be treated as a Qualified Subchapter S Trust (QSST) beginning with the date specified in the transaction.
102Acceptance of Electing Small Business Trust (ESBT)Indicates acceptance of an election to be treated as an Electing Small Business Trust (ESBT) beginning with the date specified in the transaction.
103Revocation of Electing Small Business Trust (ESBT)Indicates revocation of an election to be treated as an Electing Small Business Trust (ESBT) beginning with the date specified in the transaction.
110Designates Windfall Profits Tax Return to GMF Unpostable SystemDesignates Windfall Profits Tax return to the GMF unpostable system.
120Account Disclosure CodeIndicates information extracted for external use. Is input with Doc. Code 77 or is generated for mass extracts fromMaster File. Posts to a separate disclosure file when TC 990, 991, 992, or 993 is processed with Doc. Code 56 or an agency code. IMF ONLY: Generated.
121Employee Plan CharacteristicsPosts Employee Plan Characteristics from Forms 3672, 3672A, 4461, 4461-A, 4578, 5300, 5301, 5303, 5306, 5306SEP, 5307 and 5309.
122Reversal of Employee Plan CharacteristicsReverses TC 121.
123Update of Employee Plan CharacteristicsUpdates Employee Plan Characteristics.
125Plan TerminationForm 5310 Posts a complete termination of an Employee Plan (Doc Code = 10). Form 5310-A posts a merger, consolidation or transfer of an Employee Plan (Doc Code = 11)
126Reversal of TerminationReverses TC 125.
127Administrator Data ChangeChanges the Name, Address or EIN of the Plan Administrator.
128Administrator Data ChangeReplaces the Plan Name and Administrator Data
129HHS RequestParent Locator Service Address Request transaction (blocking series 422). Child Support Enforcement Agency information request (blocking series 419).
130Entire Account Frozen from RefundingEntire account is frozen from refunding, overpayment is applied to NMF. Credits of $25.00 or more. Overpayments in excess of $24.99 will cause a CP44 to be generated. IMF: Freeze only if more than $24.99. TC 131 or TC 824 will reverse all previously posted TC 130s See note below (TC 824 may or may not have a money amount). Credits under $25.00 before interest will be refunded, but TC 130 Freeze will not be released. TC 130 with closing code 03, 12, or 24–32 should correspond to a BMF lia-bility written off with TC 530 and will have similar TC 130 closing code.
131Reversal of TC 130 Refund FreezeReleases the TC 130 Account refund freeze if input as the same type as the original TC 130, permits refunding of overpayment if other freeze conditions are not present.DMF: agency refund of a prior offset of refund reversal correcting a prior agency refund.
132Reversed TC 130A TC 130 which was reversed.
136Suppress FTD AlertSuppress issuance of Federal Tax Deposit FTD) Alert.
137Reverse SupressReverses TC 136.
140Inquiry for non-filing of tax returnIRP Delinquency InquiryEstablishes Entity and/or Tax Module and Status Code 02(Delinquency Inquiry) within the affected tax module.
141Delinquency InquiryGenerated by CCNIP & IDRS not BMF masterfile
142Delinquency InvestigationRecords the issuing of a Taxpayer Delinquency Investigation (TDI). Establishes Status Code 03 within the affected tax module. Processed same as TC 141.
148Issuance of TDA or TDI AssemblyCauses the accelerated issuance of a TDI (BMF Only) or TDA assembly when certain non-compliance conditions are present in ANY of the TDA modules within the Account. TC976, 977, 291 AND 150 (Except SFR return) will Unpost UPC 191. Requires two digit code for IDRS input. Refer to IRM for code titles and definitions.
149Reversal of TC 148Reverses TC 148 and permits the normal issuance of TDI and TDA.
150Substitute tax return prepared by IRSReturn Filed & Tax Liability Assessed or Entity Created by TC 150A tax liability assessed from the original return establishes a tax module. *BMF: Assessment may be Credit for Form CT-1, 720 and 941. See TC 976-977 for amended return.
150Tax return filedReturn Filed & Tax Liability Assessed or Entity Created by TC 150This TC 150 when posted to the Entity Transaction Section indicates the Master File Entity was created from the posting of the return.
150Tax return filed - quick assessmentReturn Filed & Tax Liability Assessed or Entity Created by TC 150
151Reversal of TC 150 or 154EPMF: Reverses return data (TC 150, 154, 155, 156, 976, 977) or moves a return to a different module.
152Entity Updated by TC 150Designates a return which updated entity data and is posted to the Entity Transaction Section.
154Posting F5330 DataForm 5330. Effective January 2001, the 5330 will post to the BMF as a TC 150. The EPMF TC 154 is an information transaction indicating that the 5330 posted to the BMF.
1551st Correspondence Letter SentEPMF First Correspondence letter. Posts to EPMF to Bypass delinquency
156Subsequent Correspondence SentEPMF Second Correspondence letter. Posts to EPMF to Bypass delinquency.
157Schedule AReceived by EPMF through S.C. GPP for forwarding to Dept. of Labor, not posted to EPMF.
157Form 5578, Non- Discrimination CertificationPosted to indicate input of Form 5578
159Settlement DataDesignates data as a Settlement Section of Return. Such data is dropped as soon as the return is settled. Does notappear on outputs.
160Penalty for filing tax return after the due dateManually Computed Delinquency PenaltyA Delinquency Penalty Assessment manually computed by Audit or Collection. Penalty is not recomputed by computer. Also used for IMF by W&I and Compliance.
161Reduced or removed penalty for filing tax return after the due dateAbatement of Delinquency PenaltyAbates previously posted 160, 166 Delinquency Penalty liability assessment in whole or in part. Penalty is not recomputed by computer.
162Failure to File Penalty Restriction DeletionRemoves restriction on computation of FTF Penalty on previously posted TC 160 or 161. Causes recomputation and allows normal computation of FTF Penalty.
163Penalty for filing tax return after the due date
166Penalty for filing tax return after the due dateDelinquency PenaltyComputer generated assessment of Delinquency Penalty on returns posted after the due date without reasonable cause and for returns containing penalty-interest codes 1 (if Condition Code R not present) or 2; penalty is computed on the assessment tax less pre-payments. IMFonly: Penalty may also be generated from amounts recorded on returns.
167Reduced or removed penalty for filing tax return after the due dateAbate Delinquency PenaltyAbates a previously assessed TC 166 when change occurs in return due date or tax due at due date.
170Penalty for not pre-paying taxEstimated Tax PenaltyComputer generated self-assessment from TC 150 or manually assessed. ES penalty for failure to make adequate ES payments. Applicable to Form 990C, 1040, 1041, 990T, 990PF and 1120, except on Adjustment or Revenue Receipt input.
171Reduced or removed penalty for not pre-paying taxAbatement of Estimated Tax PenaltyAbates previously posted 170 or 176 Estimated Tax Penalty in whole or in part.
173Penalty for not pre-paying tax
176Penalty for not pre-paying taxEstimated Tax PenaltyComputer-generated assessment of 990C, 1040, 1041, 990T, 990PF and 1120 Estimated Tax Penalty for failure to make adequate ES payments.
177Reduced or removed penalty for not pre-paying taxAbatement of Estimated Tax PenaltyAbates a previously assessed TC 176. Issues AdjustmentNotice.
180Deposit PenaltyA manually assessed or generated from TC 150 input penalty for insufficient and/or untimely deposit of taxes (FTD) (720, 940, 941, and 943, 945 and 1042, CT-1).
181Deposit Penalty AbatementAbates a previously assessed 180, 186 Deposit Penalty in whole or in part.
186FTD (Deposit) Penalty AssessmentComputer generated FTD Penalty if taxpayer fails to make timely and sufficient payments as required by regulations on Forms CT-1, 720, 940, 940EZ, 941, 943, 945 and 1042.
187Abatement of FTD Penalty AssessmentAbates a previously assessed TC 186. Issues AdjustmentNotice.
190Interest charged for late paymentManually Assessed Interest Transferred InManually computed interest assessed prior to transfer in. Is input only as part of an account transferred in. See TC 370.
191Reduced or removed interest charged for late paymentInterest AbatementAbates TC 190 interest; input only as a part of an accounttransferred in. See TC 370.
196Interest charged for late paymentInterest AssessedComputer generated interest that is due: at First Notice time; upon issuance of an Account Adjustment Notice resulting from posting of TC 290/300; posting of TC 680 (Designated Payment of Interest), or if a credit condition exists in the module: at TDA time; and upon issuance of Credit Reversal Notice (CP 60).
197Reduced or removed interest charged for late paymentAbatement of Interest AssessedAbates previously posted 190 or 196 interest assessments. TC 197 is generated when postings cause the interest assessed to exceed interest due (example: Abatement of tax liability). In addition, TC 197 is generated (as necessary) when a TC 682 is posted.
200Penalty for not providing SSN or ITIN on tax formTaxpayer Identification Number Penalty AssessmentAssess penalty against taxpayer for failure to furnish requested identifying numbers.
201Taxpayer Identification Number Penalty AbatementAbates a previously assessed TC 200 penalty in whole or in part.
234Assessed Daily Delinquency PenaltyManual assessment or generated from TC 150 input of $20 Daily Delinquency Penalty to maximum of $10,000.
235Abates Daily Delinquency PenaltyAbates previously assessed TC 234/238 penalty in whole or in part.
238Daily Delinquency PenaltyComputer generated assessment of $20 Daily Delinquency Penalty to a maximum of $10,000 from return.
239Abatement of Daily Delinquency PenaltyAbates a previously assessed TC 238. Also if module contains a TC 234 amount for less than a previously posted TC 238, TC 239 is generated in amount of difference and TC 234 is dropped; if greater, TC 239 is generated for TC 238 amount and TC 239 and TC 234 are posted.
240Miscellaneous penaltyMiscellaneous PenaltyComputer generated TC 240 post to a tax module when a miscellaneous type penalty is assessed (i.e., other than those penalties which are identified with their own TC or reference no.). See Section 11.10(6) for appropriate Penalty Reference Numbers.
240Miscellaneous penalty IRC 6662(c), (d), (e), (f), (g), or (h) Accuracy-Related PenaltyMiscellaneous Penalty
241Miscellaneous penalty adjustmentAbate Miscellaneous Civil PenaltyComputer generated TC 241 post to a tax module when a previously assessed miscellaneous type penalty is being partially or completely abated. Alsoabates TC 246 for MFT 06 (Form 1065, BMF only).
241Miscellaneous penalty adjustment IRC 6662(c), (d), (e), (f), (g), or (h) Accuracy-Related PenaltyAbate Miscellaneous Civil Penalty
243Miscellaneous penalty IRC 6662(c), (d), (e), (f), (g), or (h) Accuracy-Related Penalty
246Form 8752 or 1065 PenaltyFailure to provide information penalty on 1065 or 8752, generated when a Form 1065 or 8752 is incomplete. Also, failure by large partnerships to file electronically - identified by Reference No. 688.
247Abatement of 1065 PenaltyAbates a previously assessed TC 246 when a timely credit posts to a BMF module.
270Penalty for late payment of taxManual Assessment Failure to Pay Tax PenaltyManual computed Failure to Pay Tax Penalty assessed if return liability and/or Examination/DP tax adjustment is not paid on or before date prescribed for payments. BMF/IMF: Restricts penalty computation for this module. Condition code “Z” input with TC 150 generates a TC 270 for zero amount (IMF only).
271Reduced or removed penalty for late payment of taxManual Abatement of Failure to Pay Tax PenaltyManual abatement of previously “net assessed” FTP Penalty (TC 270/276) in whole or in part. Restricts penaltycomputation for the module unless input with Reason Code 62.
272Failure to Pay Penalty Restriction DeletionRemoves restriction on computation of FTP Penalty on previously posted TC 270 or 271. Causes recomputation and allows normal computation of Failure to Pay Penalty.
276Penalty for late payment of taxFailure to Pay Tax PenaltyComputer-generated FTP Penalty assessed if return liability and/or Examination/DP Adjustment is not paid on or before date prescribed for payment.
277Reduced or removed penalty for late payment of taxAbatement of Failure to Pay Tax PenaltyComputer-generated abatement of “net assessed” FTP Penalty (TC 276) in whole or part.
280Penalty for bad checkBad Check PenaltyManually computed bad check penalty assessment (may be with a zero amount). The penalty is two percent (2%) of the amount of the dishonored payment, or if the amount of the dishonored payment is less than $1,250, then the penalty is the lesser of $25 or amount of the payment. Effective July 2, 2010, the penalty now includes all “instruments” (forms) of payment For dishonored checks or money orders received after May 25, 2007, and prior to July 2, 2010, the bad check penalty was only applicable to paper checks and money orders. The penalty was two percent (2%) of the amount of the dishonored payment, or if the amount of the dishonored payment was less than $1,250, then the penalty was the lesser of $25 or the amount of the payment. No penalty was assessed on checks less than $5.00. See IRM 20.1.10 Miscellaneous Penalties.
281Removed penalty for bad checkAbatement of Bad Check PenaltyAbates previously posted 280 or 286 transaction in whole or in part. Will post prior to return (Account with no TC 150) if it is the only transaction with the TC 290 and there is an unreversed TC 280 or TC 286 of equal or greater amount in the module.
283Penalty for bad check
286Penalty for bad checkBad Check PenaltySystemically generated bad check penalty assessment initiated by the posting of any of the following TC reversals: 611, 621, 641, 651, 661, 671, 681, 691, or 721.The penalty is two percent (2%) of the amount of the dishonored payment, or if the amount of the dishonored payment is less than $1,250, then the penalty is the lesser of $25 or the amount of the payment. Effective July 2, 2010, the penalty now includes all “instruments” (forms) of payment. For dishonored checks or money orders received after May 25, 2007, and prior to July 2, 2010, the bad check penalty was only applicable to paper checks and money orders. The penalty was two percent (2%) of the amount of the dishonored payment, or if the amount of the dishonored payment was less than $1,250, then the penalty was the lesser of $25 or the amount of the payment. No penalty was assessed on checks less than $5.00. See IRM 20.1.10 Miscellaneous Penalties.
287Reversal of Bad Check PenaltySystemically reversed any posted, unreversed TC 280/286 when the module status is: “06” with a debit balance and the net TC 28X amount equals the module balance.
290Additional tax assessedAdditional Tax AssessmentAdditional tax as a result of an adjustment to a module which contains a TC 150 transaction. TC 290 with zero amount or TC 29X with a Priority Code 1 will post to a —Lfreeze module. Generates assessment of interest if applicable (TC 196). Releases the following freezes: O—Reactivated Account, —A Duplicate Return, —K Refund Hold, W—470 hold, —R 570 hold, —F Advanced Payment, —X Manual Refund,P—841/720, —G Math Error, —J Math Error/TDA, R— RPS, B— Subsequent Payment, —Q WPT, 680 Hold (See Freeze Code Section for specific conditions). TC 290 with zero amount blocked 96X indicates a taxpayer penalty abatement request was considered and rejected. Reversal is TC 290 blocked 97X. Can be used for Civil Penalty assessments on MFT 30, 55, and 13. IMF: Additionally releases 680 hold and freezes for Invalid SSN or Account Reactivation. Needs reason and source codes. May need priority and/or hold codes.
290Additional tax assessed - quick assessmentAdditional Tax AssessmentBMF: Releases freezes for 842. TC 290’s, MFT 10, Blocking Series 500-519, have been designated for FUTAuse only. A Reference Code of 998 or 999 is generated by BMF files respectively from Alpha Code “T” or “W” along with a valid state code on FUTA Adjustments. May need priority and/or hold codes. IMF: If a TC 888 is input without a TC 886, and the Taxable Income (TXI) on the tax module is greater than .00, then the TXI is automatically adjusted by the TC 888 amount. The TXI on the module will not be adjusted below zero. TC 290 blocked 180-198, 780-789, 960-969 or 980-989 (MFT 55: Blocking Series 530-539, 960-969, and 980-989. Exception: prior control is doc code 54 blocked 59X),will generate a CP55 Notice to Re-file Return. Re: Form 1042, 290-to increase tax liability no reference number is used, 291-to decrease tax liability no reference number is used, 150-reference number “011” to update the gross income paid See section 8 for credit reference adj. codes.
290Denied either claim made on Form 843 or request for removal of penaltyAdditional Tax Assessment
291Prior tax abatedAbatement Prior Tax AssessmentAbates a previously posted 150 and/or 290 or 300 in whole or in part. Generates abatements (TC 197) of computer-generated interest where applicable. Releases same freezes and holds as TC 290. TC291’s, MFT 10, Blocking Series 500-519, have been designated for FUTA use only. A Reference Code of 998 or 999 is generated by BMF files respectively from Alpha Code “T” or “W” along with a valid state code on FUTA Adjustments. May need priority and/or hold codes. IMF needs reason and source codes.
294Additional Tax Assessment with Interest Computation DateUsed to adjust a previously posted tentative allowance (e.g. TC 295 or 305), contains a beginning interest computation date, and can carry TC 290, 291 or penalty code. To post, a TC 295 or 305 must be present in the module and the TC 294 amount cannot exceed the TC 295 or 305 amount. Otherwise, same as TC 290. Blocking Series 900-909 will generate a CP 55.
295Prior tax abatedAbatement of Prior Tax Assessment with Interest Computation DateUsed to input a tentative allowance, contains a beginning interest computation date, and can carry TC 290, 291 or penalty code. Otherwise same as TC 291. Will post to module even if AIMS Indicator (TC 420) is on. IMF: Will resequence until interest computation date is earlier than current 23C date. BMF: Will unpost (UPC 497, RC2) with secondary TC date later than current 23C date. Valid with tax class 2 or 3 only. Form 1045, Application for Tentative Refund, is used by taxpayers. Form 1139, Corporation Application for Tentative Refund, is used by corporations. Claims refund from carryback of a net operating loss, unused general business credit, unused research credit, net capital loss or overpayment of tax due to a claim or right adjustment under section 1341(b)(1) or 6411; Regs. Sec. 1.6411-1. Blocking Series 900-909 will generate a CP 55.
298Additional Tax Assessment with Interest Computation DateUsed to input an additional assessment of tax to a module which contains a TC 150. Generates assessment of interest from the interest computation date which must be included in the transaction. BMF: Can be used with another tax adjustment code on the same document (record) i.e., TC 290 or 291, but is not acceptable with TC 294 or 295. Can also be used withpenalty codes and interest codes. Otherwise same as TC 290. IMF: Cannot be used with other tax and interest transaction codes, but may be used with penalty codes. Otherwise same as TC 290.
299Prior tax abatedAbatement of Prior Tax Assessment Interest Computation DateUsed to input an abatement of tax to a module which contains a TC 150. Generates abatement of interest and FTP penalty from the interest computation date which must be included in the transaction. BMF: Can be used with another tax adjustment code on the same document (record) but is not acceptable with TC 294 or 295. Can be used with penalty codes and interest transaction codes. Otherwise same as TC 291. IMF: Same as TC 291. Will resequence until interest computation date is earlier than current 23C date. BMF: Will unpost (UPC 497, RC2) with secondary TC data later than current 23C date.
300Additional tax assessed by examinationAdditional Tax or Deficiency Assessment by Examination Div. or Collection Div.Assesses additional tax as a result of an Examination or Collection Adjustment to a tax module which contains a TC 150 transaction. Generates TC 421 to release 42 Holdif Disposal Code 1-5, 8-10, 12, 13, 34 and TC 420 or 424 present. If TC 420 or 424 is present, TC 421 is generated when disposal code of 1-4, 8-10, 12 (only if Appellate Code is 000 or if TC 300 blocked 700-799) 13, or 34. Releases freezes for 640, 720, 840 or 841. IMF: Additionally releases TC 680 hold and freezes for Invalid SSN or Account Reactivation. Blocking Series 790-799 or 900-999 will generate a CP 55. BMF: Releases freezes for Joint Committee or TC 842.
300Additional tax assessed by examination - quick assessmentAdditional Tax or Deficiency Assessment by Examination Div. or Collection Div.
301Prior tax abated by examinationAbatement of Tax by Examination or Collection Div.Abates a previously posted TC 150, 290 and/or 300 in whole or in part. Generates abatements of computer generated interest where applicable. (TC 197 or 337) Releases same freezes and holds as TC 300. Blocking series 790-799 or 900-999 will generate a CP 55.
304Additional Tax or Deficiency, Assessment by Examination, Div.with Interest Computation, DateAdjusts a previously posted tentative allowance (e.g., TC 305 or 295), contains a beginning interest computation date. To post, a TC 305 or 295 must be present in the module and the TC 304 amount cannot exceed the TC 305 or 295. Otherwise, same as TC 300.
305Abatement of Prior Tax Assessment by Examination Div. with Interest Computation DateInputs a tentative allowance, contains a beginning interestcomputation date. Otherwise, same as TC 301. Valid with Tax Class 2 and 3 only.
308Additional Tax or Deficiency Assessment by Examination or Collection Div. with Interest Computation DateInputs an Examination Deficiency of tax to a module which contains a TC 150. Generates assessment of interest from the interest computation date which must be included in the trans-action. BMF—Can be used with another tax adjustment code, except TC 304, 305 or 309. Can be used with penalty andinterest transactions. Otherwise same as TC 300. IMF—Cannot be used with other tax transaction codes, but may be used with interest and penalty codes.
308Input on Examination Deficiency on Employment tax module in which interest is restricted due to IRC Section 6205.
309Abatement of Prior Tax Assessment by Examination Div. with Interest Computation dateUsed to input an Examination Overassessment of tax to a module which contains a TC 150. Contains an interest computation date which must be included in the transaction and generates abatement of interest from that date. Cannot be used if the amount of tax in the module issmaller than the amount on the Form 2285 that could be input with TC 309. BMF—Can be used with another tax adjustment code, except TC 304 or 305 on same document i.e. TC 300 or 301. Can be used with penalty and interest transactions. IMF—Cannot be used with other tax transaction codes, but may be used with interest and penalty codes.
310Penalty for not reporting tip incomePenalty for Failure to Report Income from TipsAssesses penalty for taxpayer’s failure to report Tips Income.
311Reduced or removed penalty for not reporting tip incomeTip Penalty AbatementAbates previously posted unreversed TC 310, in whole or in part.
313Penalty for not reporting tip income
320Penalty for fraudFraud PenaltyAssesses Fraud Penalty. BMF/IMF: Restricts FTP Penalty on Fraud Penalties assessed under IRC 6653(b) for returns due before 1/1/1989.
321Abatement of Fraud PenaltyAbates a previously posted 320 transaction in whole or in part. BMF/IMF: Releases restriction on FTP Penalty.
336Interest charged for late paymentInterest Assessment on Additional Tax or DeficiencyAssess computer-generated interest on additional tax or deficiency assessed upon posting of an Examination Adjustment (TC 300 with Doc. Code 47) and issuance of the adjustment notice.
337Reduced or removed interest charged for late paymentAbatement of Interest Assessed on Additional Tax or DeficiencyAbates previously posted 190, 196 or 336 interest assessment in whole or in part. Computer-generated when an Examination Adjustment TC 301 posts.
340Interest charged for late paymentRestricted Interest AssessmentRestricted interest which must be manually computed. IMF/BMF. CAUTION: After posting, interest is not computed or abated by computer for the applicable Tax Module and assessed interest thereafter must be computed manually and input with a TC 340 or 341. TC34X inputs posting after 010195 will allow the accruals of interest to be non-restricted from the “Interest To Date” of the AMCLS or ADJ54 action unless a reference number 221 or 222 is included with the action. IMF: TC 150 with Condition Code Z generates TC 340 for zero amount, turns on debit restricted interest indicator and restricted FTP penalty indicator. TC 500 generates TC 340.
341Reduced or removed interest charged for late paymentRestricted Interest AbatementAbates a previously posted TC 190, 196, 340 or 336 in whole or in part. CAUTION: After posting, interest cannot be assessed or abated by computer for the applicable Tax Module and assessed interest thereafter must be computed manually and input with a TC 340 or 341. TC34X inputs posting after 01011995 will allow the accruals of interest to be non-restricted from the “Interest To Date” of the AMCLS or ADJ54 action unless a reference number 221 or 222 is included with the action.
342Interest Restriction DeletionRemoves restriction on the computer computation of interest set by a previously posted TC 340 or 341, and allows the computer to recompute normal interest. TC 342 may not be input without first securing the source document for the TC 340/341 and making the determination that the TC 340/341 was unnecessary. Canonly be input for 0 amount. CAUTION: TC should not be used without first determining interest should not be restricted.
350Negligence PenaltyAssesses all types of negligence penalties.
351Negligence Penalty AbatementAbates a previously posted TC 350 in whole or in part.
360Fees and other expenses for collectionFees & Collection CostsAssesses legal fees, security and sale cost, lien fees and other expenses incurred while enforcing collection of delinquent balance due for the Tax Module.
361Reduced or removed fees and other expenses for collectionAbatement of Fees & Collection CostsAbates a previously posted 360 transaction in whole or in part.
363Fees and other expenses for collection
370Account Transfer-InTransfers a tax module from Retention Register to MasterFile. Posts all accompanying transactions input as a part of the transaction. This transaction inputs assessments, abatements, credits and debits which are being transferred to an account on the MF. The list of valid transactions are listed in IRM 3.17.21. Doc. Code 51 includes all prompt, quick and jeopardy assessment transactions. If transaction goes unpostable with UPC 171, Master File will not show TC 370.
380Overpayment Cleared ManuallyManual Clearance of overpayment for less than $1.00. Input only as a part of an Account transferred in; see TC 370.
386Write-off of credit balance less than $1Clearance of OverpaymentComputer generated debit which equals a credit net balance of less than $1.00. Clears Module Balance so refunds, offsets, or freezes cannot be made in amounts less than $1.00.
387Generated when posting a TC971 AC 652. The transaction date of the TC971 AC 652 must match the date of the TC386.
388Credit balance cleared because time to claim refund expiredStatute Expiration Clearance to Zero Balance and RemovalZero balances and removes a tax module which is past its Statutory Expiration Date and not subject to specific module retention holds. Contains the credit balance of themodule. Writes off interest amounts present.
389Reinstate credit balance previously clearedReversal of Statute ExpirationReverses TC 388. Generated when TC 370 with Doc. Code 52 is processed. IMF only: Generated from automatic re-established on Tax Modules.
400Transfer-outAccount Transfer-outTransfer accounting control out of the Master File. Can bereversed by input of TC 370 with secondary TC 402. Afterposting, all subsequent transactions (except TC 370 with secondary TC 402) are unpostable. Also generated when an attempt is made to post to a tax module with maximumtransactions. IMF: Can be computer generated if tax module transaction section has exceeded maximum posting size. BMF: Will generate TC 400 if tax module transaction section has an overflow condition after normal and/or special consolidation analysis has been performed. Identified by blocking series 999. Generates CP296.
402Transfer-inAccount Re-Transferred-InValid only as the first secondary transaction to TC 370. Reestablishes an Account Transferred-Out by debiting the Tax Module. Transaction date and amount are determined from the last posted TC 400.
420Examination of tax returnExamination IndicatorComputer generated at SC when opening record is posted. Can be input on Form 3177. Indicates that return has been referred to the Examination or Appeals Division.Generally, if TC 420 is unreversed, TC 290, 291, 298 and 299 will unpost unless Priority Codes 1, 5, 6, 7, or 8 present. (See UPC 160, 330) Module will not be removed from MF. TC 290 with zero amount, 294 or 295 will post. (TC 294, 295, 298, 299-BMF/IMF only.) The return has been assigned in the Examination or Appeals Division.
421Closed examination of tax returnReverse Examination IndicatorGenerated at MCC when TC 300 posts with a Disposal Code of 1-5, 8-10, 12, or 34 to module and an unreversed TC 420, or 424 is present. Can be input directly with Doc. 47 or on Form 3177. Reverses TC 420 or 424.
424Examination of tax returnExamination Request IndicatorReturn referred to Examination or Appeals Division. Generates Examination opening inventory information. Deletes record, if present, from DIF file. This transaction can also be generated for IMF when an IRP Underreported Case is referred to Exam. Generated as a result of input through PCS
425Reversed TC 424A TC 424 which was reversed.
427Request Returns from SERFE fileRequests blocks or return from the SERFE file
428Examination or Appeals Case TransferUpdates the AIMS Control Number D.O. or SC Code on unreversed TC 420 or 424. Does not post to the IMF or BMF as a transaction. Generated when an Examination or Appeals Division case transfer is entered on the AIMS terminal. Contains the DO or SC code to which the case is being transferred. CC 89 allows refund & credit elect but prevents offset.
429Request AIMS Update from MFRequest that an update record reflecting current MF information be sent to the AIMS data base. Does not post to MF. Also used to release tax shelter freeze (–E).
430Estimated tax paymentEstimated Tax Declaration or Entity Created by TC 430Posts to the MF and establishes a tax module, if necessary, to record ES tax payment. Reversed by TC 661 or 662.
430Indicates that the Master File Entity was created from the posting of the ES payment. Posts to the Entity.
431
432Entity Updated by TC 430Designates an Estimated Tax Declaration which updated Entity Data and is posted to the Entity Transaction Section.
446Merged Transaction IndicatorPosts to the MF module which receives the merged transactions from the module which is dissolved. Contains current cycle and a list of the transactions merged in the cycle the TC 446 posts. The transactions contain a cycle prior to that of the TC 446.
450Transferee Liability AssessmentMay be posted as part of 370 transaction only.
451Reversal of TC 450Abates previously posted TC 450 in whole or in part. Posted as part of 370 transaction only.
459Prior Quarter Liability, Forms 941 and 720Records the liability of the immediately prior quarter for use in assessing FTD penalty. MCC generates the transaction when the 150 return attempts to post.
460Extension of time to file ext. DateExtension of Time for FilingDoc. Code 77: IMF-Form 4868 extension for other than automatic 6 months and Form 2350. Form 4868 with international FLC (20, 21,66 and 98) in DLN maximum extension to 12/15/YYYY (U.S. citizens who live and workor serve in the military abroad). International DLN with Blocking range 400-499 indicates Form 2350. Form 2350maximum extension to RDD plus 11 1/2 months. BMF-Forms 7004/8868/5558/8892. Establishes a Tax Module, updates Status to 04, and updates related filing requirements except for Forms 706 and 709. Applies to 706-GS(D), 706-GS(T), 1041(estate other than a bankruptcy estate) 1041 (bankruptcy estate only) 1041-N, 1041-QFT, 1042, 1065, 1065-B, 1120 series, 3520-A, 8612, 8804, 5330, 990, 990-EZ, 990-BL, 990-PF, 990-T series, 1041-A, 4720, 5227 and 709. Doc. Code 17, 19 AUTOMATIC EXTENSION FORM 4868 IMF ONLY. TC 460 as a secondary transaction with TC 670 indicates approved automatic extension. TY 2006 and subsequent, generates Extended Due Date to October 15 (i.e. RDD plus six months). BMF: Generated when TC 670 with Secondary TC 460 is input to MFT 51 module. Extended due date on generated TC 460 is October 15 of the following year (i.e. RDD plus six months). Also generated when approved extension TC 620 posts to MFT 02/05/06/07/08/12/33/34/36/37/42/66/67/76/77/78, Exception: MFT 05 (Form 1041 (estate other than a bankruptcy estate) only), MFT 06 (Form 1065 only) and MFT 08, Generated Extended Due Date to RDD plus 5 months. For MFT 36/37/44/67, first approved extension generated Extended Due Date to RDD plus 3 months; second approved extension generates Extended Due Date to RDD plus six months. EPMF: Doc Code 77 Form 5558 MFT 74 posts to EPMF.
462Correction of a TC 460 Transaction Processed in ErrorCorrects erroneous posting of TC 460 by re-establishing the due date and restoring prior status. Zero the FRC for any MFT where: a) a TC462 reversed an erroneous TC 460 which established the tax module; and, b) the TCs 460/462 are the only TCs posted to the module; and, c) after posting the TC 462, the Status updates to “00”.
463Waiver to File on Mag TapeTaxpayer claims hardship to file information documents on magnetic tape. TC 463 provides a waiver for allowing submission of paper documents.
464Reversal of TC 463Reverses TC 463 to allow submission of paper documents.
468Extension of Time to Pay Estate TaxAllows IDRS to recognize an extended payment date and may post before or after the TC 150 posts. This extension (Form 4768) give the taxpayer relief from the failure to pay penalty (but NOT from interest) from the return due date until the approved extended payment date. It is only applicable for Form 706 (MFT 52 and 53). Approved Forms 4768 will reflect an extended due date for payment of tax. Disapproved Forms 4768 will reflect last due date for payment of tax. CSED will be updated based on approved extension dates (see IRC 6503(d)). IDRS will allow more than one TC 468 and will recognize the last one input to the module. Closing codes will reflect the following: ? CC01 = denied extension on TC 150 assessment ? CC02 = extension on TC 300 assessment ? CC03 = denied extension on TC 300 assessment ? CC04 = Appeals case
469Reversal of TC 468Corrects erroneous posting of TC 468 by re-establishing the payment due date and restoring prior status. TC 469 will reverse only the last TC 468 input.
470Claim pendingTaxpayer Claim PendingSee TC 470 Closing Code Chart (Chapter 11) for Closing Code Activity. Prevents notices from going out. TC 470, CC 97 post to entity also.
471Reversal of Taxpayer Claim PendingWhen posted, no reversing action is taken. It is treated as a TC 472 when analysis of the account is made.
472Reversed claim processed in errorReversal of Taxpayer Claim PendingRecords that a TC 470 was processed in error. Reverses TC 470. Input of Collection Closing Code 99 is required toreverse a TC 470 with Closing Code 99. IMF: Permits normal issuance of TDA whenever no adjustment is to be input. Closing Code 94, 95 or 96, 98, 99 required to reverse TC 470 CC 94, 95 or 96, 99 respectively. Closing Code 98 required to reverse TC 470 CC 98. Next notice or TDA issued is dependent on the status when TC 470 was input to module.
474Delay of inquiry for non-filing of tax returnInterrupts Normal Delinquency ProcessingsCreates unscheduled delinquent return period on ECC Master File or to prevent IDRS Delinquency notice or TDI issuance for specific Delinquent Return notice status period present on IDRS Taxpayer Information File (TIF). Establishes tax module; posts status 02 with status indicator “C” to module when established or if module hasstatus less than 02. BMF or EPMF delinquency check will issue Compliance for 02 “C” Status Period on first check made after TC 474 is reversed or after number of cycles (input with TC 474) has expired since posting. Expiration of TC 474 delay (number of input cycles) or reversal of TC 474 will cause the module to revert to the prior TDI notice status and continue TDI processing. Use TC590 & reverse with TC592 to force account into TDI status.
475Permits TDI IssuanceReverses TC 474.
480Offer in compromise receivedOffer-in-Compromise PendingModule Notice Transcript “OIC”. A change in module balance during a posting cycle will cause a Module NoticeTranscript “OIC”. Posting of TC 788, generates an “OIC”. Notice Transcript and then discontinues further issuance of an “OIC” Notice Transcript. Tax Modules are frozen from offsetting out (IMF only) and refunding. Suspends Assessment and Collection Statute Expiration Dates. Jurisdictional Codes: 1=DO Collection; 2=Examination; 3=Appeals; 9=SC Collection
481Denied offer in compromiseOffer-in-Compromise RejectedRecords date of rejection and return of termination of offer. Does not extend TFRP Assessment Statute Expiration Date. Generates “OIC” transcript and discontinues further OIC transcripts. BMF/IMF: Extends Assessment and Collection Statute Expiration Dates. Over the years various changes in the tax law have had an effect on the statutory collection period. See IRM 5.8.10.7 and IRM 5.8.10.8, Special Case Processing, for additional guidance. Releases TC 480 freeze.
482Offer in compromise withdrawnOffer-in-Compromise Withdrawn/TerminatedRecords date of withdrawal or termination of offer. Does not extend TFRP Assessment Statute Expiration Date. Generates OIC Transcript and discontinues further transcripts. BMF/IMF: Extends Assessment and Collection Statute Expiration Dates. Over the years various changes in the tax law have had an effect on the statutory collection period. See IRM 5.8.10.7 and IRM 5.8.10.8, Special Case Processing for additional guidance. Releases TC 480 freeze.
483Removed offer in compromiseCorrection of Erroneous Posting of TC 480Records information that TC 480 OIC was posted in error,or returned because OIC was not processable. Does not extend Assessment and Collection Statute Expiration Dates, reverts to normal date. Generates OIC Transcript but discontinues further OIC transcripts.
488Installment and/or Manual BillingUpdates Module status to “14”, deletes any TDA deferred actions pertaining to the module, and (on non cc “S” Form1041) establishes the appropriate deferred action to issueCP 191, on BMF. Note: Status “14” is released by zero or credit balance, a subsequent debit balance does not update status to “14”. (BMF - Form 1041 and 706).
489Installment DefaultedUpdates module status to “21”, delete any deferred actionto issue CP 191 and go through TDA analysis.
490Mag Media WaiverShows that a waiver of magnetic media filing requirements was issued.
494Final notice before tax is determined for you by IRS (Statutory notice of deficiency)Notice of DeficiencyIndicates that a Statutory Notice of Deficiency (90-day) was issued. Issuing Organization Code two position numeric only (70, 71, 84). CC: STN 90
495Tax determination closedClosure of TC 494 or correction of TC 494 processed in errorClosure of Notice of Deficiency or Notice of Deficiency processed in error. Issuing Organization Code two position numeric only (70, 71, 84). CC: STN 90
500Suspension of tax collection - military defermentMilitary DefermentSuspends Collections Statute Expiration Date. New expiration date is input with TC 550. Hold is established if tax module balance is debit; hold is released when balance becomes zero or credit and when TC 502 or 550 is posted. Generates TC 340 Valid CC 50 or 51. See Section 11 Collection, for appropriate closing codes.
502Reverse suspension of tax collection - military defermentCorrection of TC 500 Processed in ErrorCorrects an erroneously posted military deferment and restores the original Collection Statute Expiration Date. Releases Hold established by TC 500. TC 502 does not release the interest and/or penalty freezes. A TC 290 must be input with the appropriate TC.
503Suspension of tax collection - military defermentTC 500 changed to 503 when posting TC 502TC 500 changed to 503 when posting TC 502
510Refund releasedReleases Invalid SSN Freeze on RefundsReleases invalid SSN freeze indefinitely, as long as SSN/Name Control remain unchanged.
520Bankruptcy or other legal action filedIRS Litigation InstitutedFreeze is released by TC 521 or 522. Some CCs suspend CSED. See Section 11.08(6). For IMF only an optional CSED TIN indicator (P) Primary, (S) Secondary or (B) Both can be used to identify which taxpayer the extension applies to. (See Section 11 for appropriate closing codes)
521Removed bankruptcy or other legal actionReversal of TC 520Records reversal of a previously posted TC 520. If TC 520 posted prior to cycle 8624, TC 550 must be input to extend the CSED. Refer to section 11 for specific CC reversal activity.
522Removed bankruptcy or other legal actionCorrection of TC 520 Processed in ErrorIndicates and reverses previously posted 520’s as an error, and causes Closing Codes, if 70-89, to be updated to zeros.
524Collateral Agreement PendingIndicates that a Collateral Agreement is pending. Suspends Collection action (IDRS only—Does not post to master file)
525Collateral Agreement No Longer PendingReverses TC 524.
528Terminate Stay of Collection StatusTerminates the stay of collection status 41 or 42. When a TC 528 pends to a module, it comes out of status 41/42. New status is determined by status prior to 41/42. (IDRS only—Does not post to master file).
530Balance due account currently not collectableCurrently not Collectible AccountA balance due account is considered currently not collectible. Closing Code is 01-39. (see Section 11 TDA Closing Codes for appropriate closing codes) TC 530 CC 08 generates TC 540 and set the MFR to 8.
531Account currently considered collectableReversal of a Currently not Collectible AccountIndicates that the Account is now considered collectible.
532Account currently considered collectableCorrection of TC 530 Processed in ErrorIndicates the previously posted 530 is in error.
534Write-off of balance dueExpired Balance Write-off, accrued or assessedMay be input for zero or with an amount. If input with an amount, it credits the tax module for the portion of assessed module balance on which the CSED has expired and restricts the computer from interest and Failure to Pay Penalty computations.
535Reversal of Expired Balance Write-offReverses a TC 534 in whole or in part by debiting the tax module for the amount of the module balance which was written off incorrectly. If it completely reverses the TC 534 amount, the restrictions on computer computation of interest and FTP Penalty are removed.
537Account currently considered collectableReversal of Currently not Collectible Account StatusReversal of TC 530. Is generated when a TDA is reissuedas a result of the TPI (Total Positive Income) reported on a subsequent return, or the posting of a change of address or TC 150, TC977 to account in Currently not Collectible status with Closing Code 03.
538Trust Fund Recovery Penalty CasesWhen input with an amount equal to or less than module balance, to reduce the outstanding balance of the module without reducing the tax liability. 1) if TC 538 attempts to post to other than a MFT 01/03/09/11/12 tax module or, 2) if TC 538 attempts to post to a module where a TC 971AC 93 is not present, or, 3) when TC 538 or multiple TCs 538 exceed the module balance it will unpost.
539Trust Fund Recovery Penalty Case ReversalReverses TC 538 in whole or in part, multiple TCs 538 may be reversed with a TC 539 with the same date. ? If TC 539 attempts to post to a module where a previously posted TC 538 is not present, or ? If TC 539 attempts to post to a module and does not have the same date as the previously posted TC 538 or the TC 539 amount exceeds the amount of TCs 538 with the same date, it will unpost.
540Deceased taxpayerDeceased TaxpayerRecords death of taxpayer. Changes FR Code to “8” so blank returns are not mailed. Also may be generated as the result of a return (TC 150) posted with Condition Code “A” or “F” or by TC 530 CC 08. IMF: released by TC 542.
542Correction to TC 540 Processed in ErrorIndicates the previously posted 540 was in error. FR is changed to “4” (IMF).
550IRS can collect until (date)Waiver Extension of Date Collection Statute ExpiresExtends the Collection Statute Expiration Date to the data input with this transaction. For IMF only, an optional CSED TIN indicator (P) Primary,(S) Secondary, or (B) Both can be used to identify which taxpayer the extension applies to. TC550-Definer-CD required with TC 550 input. See 2.4.19-5(Cont 24) item 31 for values and meanings.
560IRS can assess tax until (date)Waiver Extension of Date Assessment Statute ExpiresExtends the Assessment Statute Expiration Date to the date input. BMF: Generated when TC 300/301 posts with a Statute Extended Date that is equal to ASED on latest dated unreversed TC 560/564 already posted to the module. EPMF: Can be computer generated when a TC 421 posts with an EP Statute Date that is later than the module’s current ASED.
570Additional account action pendingAdditional Liability Pending/or Credit HoldIndicates additional liability pending. Freezes (—R freeze) module from refunding or offsetting credit out. TC 570 canbe generated to establish frozen status by the following: IMF/BMF: ? A return (TC 150) posted with CCC “3” (IMF) or CCC “X” (BMF). ? Document code 34 credit transaction input with credit freeze code. ? TC 670 posts creating a credit balance and an unre-versed TC 420 or 424 is posted to module. ? A document Code 54 with TC 291 and Priority Code 7 in blocking series 740-769. ? TC 150 blocking series 920-929. ? TC 24X with reference number 699. ? TC 680 if results in credit balance of $5 or more. ? TDI Refund Hold (Julian Date 999) BMF: When Form 706 module, in installment status 14, goes to credit balance. BMF: Generated when form 706 (MFT 52) in status 14 (installment) goes to credit balance, except when a prior TC 460 is posted. Use module control DLN. Frozen statusreleased by the following: ? TC 571 or 572. ? Module goes to zero or debit balance (except when module contains any TC with Doc Code 33 in the DLN. ? Posting of TC 30X (except with disposal code 7 or 11). ? Posting of TC 29X (except with priority code 6 or 7 or blocked 200-299) ? TC 150 ? TC 840 blocked 920-929. ? TC 29X with TC 180 with zero amount if there is no unreversed TC 180 or 186 posted. ? Zero balance, TC 290 or 300 PC 8, TC 571 or TC 572
571Additional account action completedReversal of TC 570Releases the 570/576 freeze status.
572Additional account action completedCorrection of TC 570 Processed in ErrorUsed to remove TC570/576 Input in error.
576Refund held for reviewUnallowable Tax HoldGenerated by TC 150 with a Credit Balance and Unallowable Tax. Holds the Unallowable Tax to the extent of the Credit Bal-ance in suspense. Freezes the amount of the TC 576 from refund and offset out. Resequence all Debit transactions including generated Doc. Code 34 debits and transfer in (TC 370) except TC 667 & 896. (This amount has not been assessed).
577Removed refund holdReversal Of TC 576Code 47 and Disposal Code 20-25, 27, 29, 31-33, 35 or 36. Restores TC 576 Unallowable Tax into the tax moduleand releases 576 hold. Generated by TC 300, 571, 572 or TC 421 with Doc.
582Lien placed on assets due to balance owedLien IndicatorFederal Tax Lien has been filed for this tax period. This transaction can represent two different types of liens; “Self-releasing” and “Re-filed”. Each will have a unique indicator setting. On IMF this transaction is also used as a “2032A Indicator” and a Carry-over Basis Indicator. On BMF, used to post “2032A Election” (F706) or “2032A Heir” data (F1120, 1041, or 1065) or to post cross-reference SSN data (F720, Abstract no. 52). ? Generated to post to the entity when an MFT 01/11 TC 150 is input with a significant “parent EIN” field. Use the DLN for the TC 582 being generated and include the “parent EIN” in the TC 582. ?? Generated to post the entity when a F1120/1120A/1120S/1041/1065 TC 582 posts to a taxmodule. Use the DLN of input TC 582 as the DLN for the TC 582 being generated.
583Lien releasedReverse Lien IndicatorReverses TC 582. Deletes Cross-Reference SSN (BMF only). TC 583s will be generated in the conversion run for those modules where the last CSED has expired and the first “lien only” TC 582 posted after cycle 198301 (BMF), or 198313 (IMF) (i.e. “Self-releasing” liens). Posts a cross reference TIN from a transfer on a revenue receipt transaction. Effective 1/2007, TC 583 must be used with one of the following definer codes: DC 1 – released DC 2 – withdrawal due to administrative error DC 3 – withdrawal due to collection due process appeal rights. DC 4 – reversal DC 5 – self-released (statute expiration)
586Transfer/revenue receipt cross ref. TINPosts a cross reference TIN from a transfer on a revenue receipt transaction.
590Tax return not filedSatisfying Trans. Not liable this Tax periodNot liable this tax period. Satisfies this module only. Requires a two digit closing code for IDRS input. See Section 11 for appropriate closing codes.
591Tax return not filedSatisfying Trans. No longer liable for tax for same MFT if not already delinquentNo longer liable for tax. Satisfies this module and all subsequent modules for same MFT if not already delinquent. Requires a two digit closing code for IDRS input. See Section 11 for appropriate closing codes.
592Tax return not filedReverse 59X Trans.Reverse any previously posted TC 59x (regardless of the TC 59x cc) present in the module. Updates FRC from 0 to1.
593Tax return not filedSatisfying Trans. Unable to locate taxpayerUnable to locate taxpayer. Satisfies this module and all subsequent modules for same MFT. Requires a two digit closing code for IDRS input. See Section 11 for appropriate closing codes. TC 593 updates the Filing Requirement Code to zero. Note: when an address change posts to the entity, a TC 592 is generated 1 cycle later for each module with a RDD within the previous 5 years of the current 23C date.
594Tax return previously filedSatisfying Trans. Return previously filedReturn previously filed. Satisfies this module only. Requires a two digit closing code for IDRS input. See Section 11 for appropriate closing codes.
595Tax return referred for reviewSatisfying Trans. Referred to ExaminationReferred to Examination. Satisfies this module and all subsequent modules for same MFT. Requires a two digit closing code for IDRS input. Updates FRC to zero. See Section 11 for appropriate closing codes.
596# #
597Tax return not filedSatisfying Trans. Surveyed satisfies this module onlySurveyed. By National Office direction only. Satisfies this module only. Requires a two digit closing code for IDRS input. See Section 11 for appropriate closing codes.
598Tax return not filedSatisfying Trans. Shelved- satisfies this module onlyShelved. By National Office direction only. Satisfies this module only. Requires a two digit closing code for IDRS input. See Section 11 for appropriate closing codes.
599Tax return filedSatisfying Trans. Returned secured-satisfies this module onlyReturn secured. Satisfies this module only. Requires a two digit closing code for IDRS input. See Section 11 for appropriate closing codes.
600Underpayment Cleared ManuallyManual Clearance of underpayment for less than $5.00. Input only as a part of an account transferred in: see TC 370.
604Write-off of balance dueAssessed Debit ClearedGenerated when a TC 971 AC 31/32 posts and the module balance is debit. Post TC 604 to the module for the amount of the assessed balance. Accrued Interest and Accrued Penalty fields will be posted. Update Status as appropriate. A TC 604 indicator (restricting penalty and interest) will bedisplayed in the tax module balance section. The Julian date of the generated TC 604 should be modified to be 999 for AC 31 and 998 for AC 32. When TC 608 posts, extract to IDRS if the module is under IDRS control.
605Reinstate balance dueGenerated Reversal of TC 604Generated TC 605 for the full amount of the previously posted unreversed TC 604 when a TC 972 AC 31/32 posts.
606Write-off of balance dueUnderpayment ClearedClears any debit (plus) net balance less than $5.00. For MFT 61 debit balance must be under $1.00.
607Reinstate balance dueReversal of Underpayment ClearedReverses a previous write-off under certain conditions if a dishonored check is posted to a module or a remittance isreceived which equals or is less than the amount of a previous small balance write off.
608Write-off of balance dueStatute Expiration Clearance to Zero Balance and RemoveGenerated weekly when Collection Statute Expiration Date expired and module assessed balance is debit. Post TC 608 to the module for the amount of the assessed balance. Accrued interest and accrued penalty fields will be posted. Update status as appropriate. The TC 608 will carry a zero amount when the assessed balance is already zero and there are only accruals of FTP and/or interest when the last module CSED expired.
609Removed write-off of balance dueReversal of Statute ExpirationGenerate TC 609 for the full amount of previously posted unreversed TC 608 when: 1) a subsequent transaction carrying a money amount posts, or 2) CSED is extended or suspended. For partial reversals, subsequent to the generation of the TC 609 generate TC 608 for the remaining balance. Prior to 1993: Generated with transaction code 370 (Doc Code 52). Issue a new TDA Information Record when current module status is TDA status or Status 12 preceded by TDA status, the total module balance is $25.00 or more, and a TC 609 posted in the current cycle but there is no TC 29X or TC 30X posting in the current cycle.
610Payment with return (form) (year & quarter)Remittance with ReturnCredits the tax module with a payment received with the return, including payment with voucher.
611Bad checkRemittance with Return DishonoredReverses a dishonored payment submitted with return. Reduces TC 610 credit in whole or in part. BMF/IMF: If not accompanied by a secondary TC 280, a TC 286 is systemically generated.
612Corrected payment with return (form) (year & quarter)Correction of 610 Processed in ErrorReverses a 610 transaction in whole or in part that is posted in error by debiting the Tax Module for the amount of the remittance with return. NOTE: Form MFT 04, only valid for tax periods subsequent to 199412 (not valid with 34 doc code).
613Payment with return
620Initial Installment Payment: Form 7004, MFT 02+33Credits the module with the remittance received with the Form 7004. Form 7004 TC 620 Doc Code 04 generates TC 460 to extend the due date (if Condition Code “L” not present) for filing return and generates Status Code 04 for1120 series,706-GS(D), 706-GS(T), 1041, 1041-N, 1041-QFT, 1042, 1065, 1065-B, 3520-A, 8804 or Status Code 14 for Form 8868. Form 8868 – TC 620 Doc Code 04 generates TC 460 to extend the due date and generates Status Code 04 if Notice Code 1 (approved first extension) or 2 (approved second extension) is present. Form 5558 – TC 620 Doc Code 04 generates TC 460 andStatus Code 04 and extends the due date for filing return if Notice Code 1 (approved extension) is present.
621Installment Payment Check Dishonored7Reverses a dishonored payment submitted with a tentative Form 1120 return or Forms 7004/2758/8736. Reduces TC 620 credit in whole or in part. BMF: If not accompanied by a secondary TC 280, a TC 286 is systemically generated.
622Correction of TC 620 Processed in ErrorReverses TC 620 by debiting the Tax Module for the amount of the 622 transaction. Releases credits only to the amount of the input TC 622.
630Manual Application of Appropriation MoneyManually computed credit for amount falling under Separate Appropriations. With identification number 02, indicates credit for solar or wind energy investment.
632Reversal of Manual Application of Appropriation MoneyReversal of TC 630. Identification number 03 indicates reversal of credit for solar or wind energy investment.
636Separate Appropriations Refundable CreditMaster File generated credit for amounts falling under Separate Appropriations. With identification number 02, indicates credit for solar or wind energy investment.
637Reversal of Separate Appropriations Refundable CreditReversal of TC 636. Identification number 03 indicates reversal of credit for solar or wind energy investment.
640Advance payment of tax owedAdvance Payment of Determined Deficiency or Underreporter ProposalCredits the tax module with an advance payment of a determined deficiency. BMF/IMF: Overpayment interest is never allowed on TC 640 (blocked 990-999) “Cash Bonds” which are in excess of the audit deficiency to which it is applied. Overpayment interest is not allowed even if the deficiency is subsequently abated in whole or in part. Also refer to Revenue Procedure 2005-18 for more information. Tax module frozen from refunding, offsetting out or credit elect when TC 640 posted and no TC 300 present or TC 300 has disposal code 7 or 11 or the 23C date of TC 300 (not disposal code 7 or 11) is earlier than transaction date of TC 640. Freeze is released when TC 640s are reversed, posting of TC 300 (not disposal code 7 or 11), TC 29X blocking series 500-519, 540-589, 600-619 or 640-679, or module balance becomes zero or debit. (MFT 55 640 freeze released when TC 640s are reversed or total module balance becomes zero or debit). Module is frozen from offsetting in when TC 640 posts and there is not a TC 300 with a 23C date prior to the transaction date of the TC 640. Freeze is released when TC 640s are reversed, posting of TC 29X (except PC 6 or 7 or B.S. 500-519/600-619) or 30X for an amount, modulebecomes zero or debit balance, TC 846/706/826/896/736/340/341/780 or 856 posts. Also used to post URP CP-2000/Stat. Notice Payments, etc.
640Advance payment of tax owed LevyAdvance Payment of Determined Deficiency or Underreporter Proposal
640Advance payment of tax owed Miscellaneous PaymentAdvance Payment of Determined Deficiency or Underreporter Proposal
641Bad check for advance payment of tax owedDishonored Check on Advance PaymentReverses a dishonored payment submitted as a designated advanced payment. Reduces TC 640 credit in whole or in part. BMF/IMF: Releases TC 640 freeze, if net of 64X transactions reach zero. If not accompanied bysecondary a TC 280, a TC 286 is systemically generated.
642Removed advance payment of tax owedCorrection of TC 640 Processed in ErrorReverses a 640 transaction in whole or in part by debiting the Tax Module for the amount of the remittance. BMF/IMF: Releases TC 640 freeze if net of 64X transactions reach zero.
643Advance payment of tax owed
650Federal Tax Deposit(FTD) Credits Tax Module for Federal Tax Deposit payment when MFT 01, 03, 09, 10, 11, 12 or 16. (Tax Module is frozen from refunding or offsetting until TC 150 posts.) NOTE: For MFT 04, only valid for tax periods subsequent to 199412. Tax period must end in ‘12’. Not valid with doc code 34.
651Dishonored Federal Tax DepositReverses a dishonored payment submitted as a Federal Tax Deposit. If not accompanied by a secondary a TC 280, a TC 286 systemically generates. Valid MFTs are 01, 03, 09, 10, 11, 12, 14, and 16.
652Correction of FTD Posted in ErrorReverses TC 650 in whole or part by debiting the module.Debits Tax Module for Federal Tax Deposit posted in error when MFT is 01, 03, 09, 10, 11 or 34. NOTE: For MFT 04, only valid for tax periods subsequent to 199412. Tax period must end in ‘12’. Not valid with doc code 34.
660Estimated tax payment (form) (year & quarter)Estimated Tax or Federal Tax DepositCredits tax module for amount of Estimated Tax paid. Credit is frozen from refunding or offsetting until a TC 590/591(BMF only) or a TC 150 posts. Applicable to Forms 990C, 990T, 990PF, 1040, 1041, 1041ES, and 1120 only. IMF: See UPC 198 and UPC 305.
660The transaction code that identifies the credit on the tax module as an FTD payment. Applicable MFTs that can beused with this TC are 02, 05, 33, 34 and 44.
661Bad check for federal tax depositES payment or FTD Check DishonoredReverses a dishonored payment submitted as an estimated tax payment or a Federal Tax Deposit. If not accompanied by a secondary TC 280, a TC 286 is systemically generated.
662Removed estimated tax paymentCorrection of TC 660 Processed in ErrorReverses a TC 660 or TC 666 in whole or in part by debiting the module. IMF/BMF may reverse TC 430 remittance amount. BMF: Debits tax module for Federal Tax Deposit posted in error when MFT 02, 05, 33, 34 or 44. IMF: Records the transfer of underclaimed ES Credits which are frozen. Doc. Code 24 or 34 indicates the credits have been transferred to another account: the amount of the transaction is debited to the Tax Module and any balance is unfrozen. Reverses the TC 430 remittance amount: TC 662 in zero amount releases frozen excess ES credits.
662Removed estimated tax payment (form) (year & quarter)Correction of TC 660 Processed in Error
663Estimated tax payment (form) (year & quarter)
666Estimated tax paymentEstimated Tax Credit Transfer InWhen taxpayer claims more ES credits than are posted intax module, settlement is frozen and a TC 667 is generated and resequenced to search the spouse’s tax module. TC 666 represents the amount of ES credits transferred-in from the spouse’s module (may be zero if none available or spouse’s account is not found) and freeze is released. Also, credits to a deceased taxpayer’sspouse’s account. (Julian 999) Initialized when a CCC “F” return posts requesting credit elect.
667Estimated Tax Debit Transfer outDebit transaction representing amount of ES Credits transferred to a spouse’s account. Release Excess ES Credit Freeze.
670PaymentSubsequent PaymentIf return has posted, credits the Tax Module with payment on account. If return has not posted, credits the Tax Module with prepayment on account. See UPC 198, and UPC 305. May carry a Designated Payment Code (DPC) (See section 11.12) Processing of TC 670 with secondaryTC 460 use doc code 19.
670Payment (form) (year & quarter)Subsequent Payment
670Payment Annual Reminder NoticeSubsequent Payment
670Payment Federal Tax LienSubsequent Payment
670Payment Installment AgreementSubsequent Payment
670Payment Installment Agreement (form) (year & quarter)Subsequent Payment
670Payment LevySubsequent Payment
670Payment Levy (form) (year & quarter)Subsequent Payment
670Payment Miscellaneous Payment (form) (year & quarter)Subsequent Payment
670Payment Non-Trust FundSubsequent Payment
670Payment Offer in Compromise (form) (year & quarter)Subsequent Payment
670Payment SuitSubsequent Payment
670Payment To Expired CSED Account by Consent (form) (year & quarter)Subsequent Payment
670Payment Trust FundSubsequent Payment
670Payment Undesignated Bankruptcy (form) (year & quarter)Subsequent Payment
671Bad check for paymentSubsequent Payment Check DishonoredReverses a dishonored check submitted as a subsequent payment. IMF/BMF: If not accompanied by a secondary TC 280, a TC 286 is systemically generated, except for blocking series 800-899 (EFT Payments). Note: Not valid with doc code 34.
672Removed payment (form) (year & quarter)Correction of TC 670 Processed in ErrorReverses a 670 in whole or in part by debiting the mod-ule. Note: For MFT 04, only valid for tax periods subsequent to 199412, tax period must end in ‘12’, not valid with doc code 34.
673Payment (form) (year & quarter)Input of a TC 672 Changes an existing TC 670 to TC 673Input of a TC 672 Changes an existing TC 670 to TC 673.
678Credits for Treasury BondsCredits Tax Module for amount of estimated tax paid by Treasury Bonds. Applies only to Estate Tax.
679Reversal of Credits for Treasury BondsReverses TC 678 in whole or in part by debiting the module.
680Payment of interest onlyDesignated Payment of InterestInput to pay assessed and/or unassessed interest due without tolerance application. If unrestricted, updates interest paid field by the TC 680 amount. If the interest paid field exceeds the interest assessed field, generates TC 196 to the extent of paid unassessed interest due. Any portion that exceeds TOTAL interest due is applied totax and penalty. The TC 680 amount which pays assessed interest is excluded when recomputing interest.
680Payment of interest only Undesignated BankruptcyDesignated Payment of Interest
681Designated Payment Check DishonoredReverses a dishonored check submitted as a designated payment of interest.. Reduces the TC 680 transaction in whole or in part. If not accompanied by a secondary TC 280, a TC 286 is systemically generated.
682Correction to payment of interest onlyCorrection of TC 680 Processed in ErrorReverses 680 credit in whole or in part by debiting the Tax Module. IMF: When posted, computer automatically generates a TC 197 interest reversal (of TC 196) generated from the posting of TC 680 if interest has not been abated previously. TC 197 will not generate if interests restricted with TC 340/341.
683Payment of interest only
690Payment of penalty onlyDesignated Payment of PenaltyCredits the Tax Module for a designated payment of a penalty assessment.
690Payment of penalty only Undesignated BankruptcyDesignated Payment of Penalty
691Designated Payment Check DishonoredReverses dishonored payment submitted as a designated payment of penalty. Reduces the TC 690 transaction in whole or in part. If not accompanied by a secondary TC 280, a TC 286 is systemically generated.
692Correction to payment of penalty onlyCorrection of TC 690 Processed in ErrorReverses a 690 credit in whole or in part by debiting the Tax Module.
693Payment of penalty only
694Designated Payment of Fees and Collection CostsDesignated Payment of Fees and collection costs. The money amount must be equal to or less than the net amount of unreversed TC 360’s excluding amount of previously applied TC 694’s. Will also go unpostable if there is no TC 360 present.
695Reverse Designated PaymentReverses TC 694 in whole or part.
700Credit transferred in from (form) (year & quarter)Credit AppliedCredits Tax Module for a manually transferred amount. Will have corresponding debit TC 820 if amount is from a MF Account. Accounting credit posts in erroneous refund cases to prevent bill from generating. Credit will be reversed once refund repaid. For MFT 04, only valid for tax periods subsequent to 199412. Tax period must end in “12”. Not valid with doc code 34.
701Removed credit transferred in from (form) (year & quarter)Reverse Generated Overpayment Credit AppliedReverses the generated 706 credit applied in whole or in part by debiting the Tax Module. Transaction date must match TC 706 date. CAUTION: When transaction dates are the same, sequencing matters. Multiple transactions must be processed either in the order the TC 706s occur or decreasing money amounts. The corresponding credit is TC 821.
702Corrected credit transferred in from (form) (year & quarter)Correction of Erroneously Applied CreditReverses TC 700 credit applied in whole or in part by debiting the Tax Module. Transaction date must match TC 700 date. The corresponding credit is TC 822. For MFT 04, only valid for tax periods subsequent to 199412, not valid with Doc Code 34.
703Credit transferred in from (form) (year & quarter)
706Credit transferred in from (form) (year & quarter)Generated Overpayment Applied from Another Tax ModuleAn ECC computer generated transaction in the amount of a credit offset into a Tax Module. A TC 826 debit transaction is the corresponding entry. Before generating a refund, the computer analyzes all Tax Modules in the account and offsets the credit to any Tax Module with a balance past due.
710Credit you chose to transfer from prior tax periodOverpayment Credit Applied from Prior Tax PeriodCredits Tax Module for amount of overpayment from prior year’s return which taxpayer elects to apply to the succeeding year’s estimated tax. If Document Code 48, it is transferred from one tax period to another within the ADP system and therefore must be accompanied by TC 830. Document Code 58 is used during conversion to ADP to transfer these credits from the District Office to the proper Tax Module on the Master File.
712Corrected credit transferred inCorrection of TC 710 or 716 Processed in ErrorReverses a TC 710 or 716 credit in whole or in part by debiting the Tax Module. Generally requires a counter entry of TC 710 to credit the correct Module. Releases excess ES Credit Freeze. Transaction date must match TC 710 or 716 date.
713Credit transferred in
716Credit you chose to transfer from prior tax periodGenerated Overpayment Credit Applied from Prior Tax PeriodAn ECC computer generated credit which applies the amount of credit elected and available from the preceding year’s Tax Module. A TC 836 debit is generated for the amount of the credit. Applicable to Forms CT-1, 720, 940, 941, 943, 945, 990C, 990T, 990PF, 1040, 1041, 1042 and 1120.
720Refund repaid to accountRefund RepaymentBMF/IMF Tax Module is frozen from offsetting and refunding unless TC290/291 is posted with Priority Code 8 or tax balance becomes zero or debit. Companion TC is772 for interest amount.
721Refund Repayment Check DishonoredDishonored check: may be equal to or less than the TC 720. Companion TC is 770 for interest amount. If not accompanied by a secondary TC 280, TC 286 is systemically generated.
722Correction of TC 720 Processed in ErrorTaxpayer’s correction or adjustment made to refund repayment. Companion TC is 770 for interest amount.
730Overpayment Interest AppliedCredits Tax Module for a manual transfer of an overpayment of interest. Document Code 24 records a transfer with the ADP system and generally requires a corresponding TC 850 debit. Doc. Code 58 transfers suchoverpayment to the MF from a non-ADP return. Reversed by a TC 732.
731Reverse Generated Overpayment Interest AppliedReverses the generated TC 736 interest credit applied in whole or in part by debiting the Tax Module. Transaction date must match TC 736 date. Reverses erroneously posted TC 756. The TC 731 must match the date of the TC 756 and is used in the same manner as TC 731 when reversing a TC 736.
732Correction of TC 730 Processed in ErrorReverses TC 730 interest credit applied in whole or in part by debiting the Tax Module. Transaction date must match TC 730 date.
736Interest credited to your account (form) (year & quarter)Generated Interest Overpayment AppliedRecords the computer generated transfer of an interest refund to a Tax Module in debit (underpaid) status. Credits the module for the amount of interest, whichever is less. The corresponding debit is a TC 856. Reversed by a TC 731.
740Undelivered refund returned to IRSUndelivered Refund Check RedepositedBMF/IMF: Freezes module from refunding and causes issuance of CP 31 for IMF or CP 231 for BMF (undelivered refund check notice). If any module in the account is in 740 Freeze condition, IMF-Freeze condition is released by the posting of TC 018, or BMF-Freeze condition is released by TC 018 or an address change posting, the frozen credit is released for subsequent reissuance of the refund.
742Correction of TC 740 Processed in ErrorMust match an unreversed TC 740 on date and amount to post. After posting, if the amount of the TC 740 transaction is zero, the 740 Module Freeze is released.
756Interest on Overpayment Transferred from IMFPosts interest generated on an IMF overpayment transferred to a BMF Tax Module in debit (underpaid) status. Credits module with amount of interest or amount of underpayment whichever is less. Corresponding debit is TC 876.
760Substantiated Credit Payment AllowanceCredits the Tax Module for a payment which was substantiated as having been paid, but not posted to the MF.
762Correction of TC 760 Processed In ErrorReverses TC 760 in whole or in part by debiting the module.
764Earned income creditEarned Income CreditPosts Earned Income Credit generated from line items from Adjustments. The Credit is for full years except decedents for tax periods ending 12/31/1975 through 11/30/1977. The Credit is available for offset, refund or credit elect.
765Reduced or removed earned income creditEarned Income Credit ReversalReverses TC 764 or 768.
766Credit to your accountGenerated Refundable Credit Allowance or IRS TOP Offset Reversal w/OTNECC generated to allow a refundable credit (other than ES or excess FICA) which was verified on a Form 720, (abstract 11 amount) 941, 942, 943, 945 (Advanced Earned Income Credit) 990C, 990PF, 990T, 1040, 1040C,1041, 1120 or 1120S return but not previously posted to the Tax Module, or from the appropriate line item adjustment of an Examination or DP Tax Adjustment. Includes credit allowed for gasoline tax paid, credit from Regulated Investment Co., or Covenant Bonds with item reference 334 (199312-199411 only) for installments of 1993 additional taxes.
766Reversal of refund applied to non-IRS debtGenerated Refundable Credit Allowance or IRS TOP Offset Reversal w/OTN
766Tax rebateGenerated Refundable Credit Allowance or IRS TOP Offset Reversal w/OTN
766Tax relief creditGenerated Refundable Credit Allowance or IRS TOP Offset Reversal w/OTN
766 w/OTNReverses a prior posted TC 898, TOP Offset, when input with the same offset trace number (OTN). See Section 8.17 for the explanation of the credit references.
767Reduced or removed credit to your accountGenerated Reversal of Refundable Credit Allowance or Rejected TOP Offset Reversal w/OTNA generated error correction which reverses a TC 766 credit allowance posted in error. Results from the appropriate line item adjustment of an Examination or DP Tax Adjustment with item reference 334 (199312-199411 only) for installment of 1993 additional taxes.
767Reduced or removed tax relief credit
767 w/OTNReverses a prior posted TC 766, TOP offset reversal, when input with the same offset trace number (OTN). Caution: This transaction must not be input except to correct a TC 766 on the FMS Reject Listing.
768Earned income creditEarned Income CreditPosts Earned Income Credit which is generated from information received from Code and Edit.
770Interest credited to your accountCredits the Tax Module to allow credit on overpayment. Includes restricted interest on overpayment or offsetting interest adjustment to TC 721, 722 or 840. Overpayment interest is not computer generated until module balance reaches zero. Manual reversal of netted interest.
771Interest Reversal Prior to Refund IssuanceReverses amount of interest (TC 770 or 776) included in refund deletion. Accompanies TC 842.
772Corrected interest credited to your accountCorrection of TC 770 Processed in Error or interest nettingReverses a 770 or 776 transaction in whole or in part by debiting the Tax Module. When secondary to TC 720, it represents an offset to the original TC 776 allowance. Manually calculated debit interest that is charged at creditinterest rates when “netting” is applicable.
776Interest credited to your accountGenerated Interest Due on OverpaymentBMF/IMF: Credits the Tax Module for the amount of computer generated interest due when a Tax Module is overpaid as the result of a credit or an abatement. If restricted credit interest was previously posted to the Tax Module, interest must be manually computed.
777Reduced or removed interest credited to your accountReverse Generated Interest Due Taxpayer or interest nettingGenerated from the posting of TC 740 or 841 to reverse the generated interest amount allowed on latest dated refund (TC 840 or 846) when a TC 740 (undeliverable refund check) or a TC 841 (Cancelled Refund Deposit) posts. Also generated debit interest that is changed at credit interest rates when “netting” is applicable. An interest netting TC 777 is generated with “999” in the Julian Date of the DLN to identify the transaction as “netted interest”.
780Offer in compromise acceptedMaster File Account CompromisedTo post, a return (TC 150) and an unreversed TC 480 must be posted. Issuance of OIC transcripts is continued. (1) Unreversed TC 780 generates OIC Transcript whenever module net balance changes. BMF: Releases TC 480 freeze, but does not stop issuance of transcripts. Freezes module from offset in. Prevents computer calculation of interest and FTP. IMF: Prevents computer generation of credit or debit interest. Credits are frozen from refunding in all tax modules of the account for 8 weeks; also, credits in the affected tax module are frozen from offsetting in or out. 78 Hold released by TC 781, 782 or 788.
781Offer in compromise terms not metDefaulted Account CompromiseReverses all previously posted TC 780 transactions in themodule. OIC Transcript is issued in cycle of posting and discontinues further OIC Transcripts. IMF: Releases Credit/Debit Interest, FTP Restrictions and 780/480 Indicators. BMF: Releases interest and FTPP computation restrictions.
782Corrected offer in compromiseCorrection of TC 780 Processed in ErrorRecords the correction of 780 posted in error. Reverses all previously posted TC 780 transactions in the module. BMF/IMF: Does not stop transcripts. Tax Module reverts to status under TC 480. IMF: Re-freezes the Tax Module against offsetting out and refunding. IMF: Releases debit/credit interest restriction. BMF: Releases interest and FTPP computation restrictions.
788Collateral conditions completed for offer in compromiseAll Collateral Conditions of the Offer CompletedTo post, an unreversed TC 780 must be posted. Records the closing of an accepted Offer-in-Compromise. Issuance of future OIC transcripts is discontinued. BMF/IMF: Account and Tax Module is released for offsetting and refunding insofar as pertains to OIC freeze. Credit/Debit interest restriction (and FTP on BMF) established from the posting of TC 780 are retained.
790Manual Overpayment Applied from IMFManually applied overpayment credits transferred from the IMF to the BMF. IMF credits are not applicable to taxpayers with a Form 706, 709, 990, 990C, 990PF, 990T, 1041, 1041A, 1065, 1120, 4720 or 5227 filing requirement Corresponding debit is TC 890. Will unpost unless TC130 present.
792Correction of TC 790 Processed in ErrorReverse TC 790 or 796 in whole or in part by debiting the tax module. Transaction date must match TC 790 or 796 date. The corresponding credit is TC 892.
796Overpayment Credit from IMFCredits the tax module for an amount of IMF overpaymenttransferred to the BMF or IRAF. The credit is for the lesser of the amount of the IMF overpayment or the BMF underpayment. BMF: Generated when a taxpayer overpays his/her IMF account by $100 or more and underpays his/her BMF account. Not applicable if this account contains a Form 706, 709, 990, 990C, 990PF, 990T, 1041, 1041A, 1065, 1120, 4720 or 5227 filing requirement or tax module. Reversed by a TC 792.
800W-2 or 1099 withholdingCredit for Withheld TaxesIdentifies a manually prepared transaction for the input of Claimed Withholding and Excess FICA Taxes collected at source.
802Reduced or removed W-2 or 1099 withholdingCorrection of a TC 800 Processed in errorReverses an 800 in whole or in part; debits the tax module for amount of transaction.
806W-2 or 1099 withholdingCredit for Withheld Taxes & Excess FICACredits the tax module for the amount of withholding taxes and excess FICA claimed on a Form 1040 or 1041 (198712 & later) return. May also be generated by appropriate line adjustment on an Examination or DP Tax Adjustment.
807Reduced or removed W-2 or 1099 withholdingReversed Credit for Withheld TaxesReverses the TC 800 or 806 credits in whole or in part by posting a debit to the tax module. MCC computer generated from the appropriate line adjustment of an Examination or DP Tax Adjustment. MFT 05: only reverses TC 806.
810Refund freezeRefund FreezeTo freeze the module from refunds, offsets and credit elect. TC 810 with Code 1 indicates prefiling notification. Code 2 indicates ATSDT (Abusive Tax Shelter Detection Teams). Code 3 earned Income Credit Check Freezes YR input. Contact Examination Branch if this transaction needs to be input. Code 4 indicates FRP (Frivolous Return Program).
811Refund releasedReverse Refund FreezeReverses TC 810 in whole or in part. TC 811 with zero will reverse the TC 810 and allow release of all credit (providing no other freezes are in effect).
820Credit transferred out to (form) (year & quarter)Credit TransferredManually transfers previously posted credit amount to another tax module, another account, excess collections, or other destination as required. BMF/IMF Releases Assessment Statute Expiration Freeze for Doc. Code 24 only. CAUTION: CREDIT MUST BE AVAILABLE ON MASTER FILE AT TIME OF POSTING OR WILL UNPOST. IMF: SEE UPC 175. BMF: SEE UPC 325. The corresponding credit is TC 700. NOTE: Form MFT 04, only valid for tax periods subsequent to 199412. Tax period must end in ‘12’. Not valid with 34 Doc code.
821Credit transferred in from (form) (year & quarter)Reverse Generated Overpayment Credit TransferredReverses the generated TC 826 overpayment credit transferred in whole or in part by crediting the tax module. Transaction date must match TC 826 date. CAUTION: When transaction dates are the same, sequencing matters. Multiple transactions must be input in the order that the TC 826’s occur. The corresponding debit is TC 701.
822Credit transferred in from (form) (year & quarter)Correction of an Overpayment Transferred In ErrorReverses TC 820 and 824 in whole or in part by crediting the Tax Module. The corresponding debit is TC 702. NOTE: For MFT 04, only valid for tax periods subsequent to 199412. Not valid with 34 doc code.
824Credit transferred out to (form) (year & quarter)Overpayment Credits Transferred to Another or to Non-MF AccountsTransfers overpayment credits frozen by TC 130 Account Refund Freeze. Releases TC 130 Account Refund Freeze. IMF: See UPC 168 and 175. BMF: See UPC 325.
826Credit transferred out to (form) (year & quarter)Overpayment TransferredAn ECC computer generated debit for the amount of overpayment credit transferred to another tax module within this taxpayer’s account. The corresponding credit is706.
830Refund you chose to apply to next year's taxesOverpayment Credit Elect (Transferred) to Next Periods TaxDebits the tax module for the amount of credit elected to be transferred to the following period with same type of tax. A manual transfer. The corresponding credit is 710. Release Hold Refund Freeze. CAUTION: Credit must be available on Master File at timeof posting or it will be unpostable. IMF: See UPC 175. BMF: See UPC 325.
832Correction of refund you chose to apply to next year's taxesCorrection of Credit ElectCorrects an 830 or 836 transaction posted in error. Transaction date must match TC 830 or 836 date.
836Refund you chose to apply to next year's taxesOverpayment Credit Elect Transferred to Next Periods TaxA debit for the amount of overpayment elected to be applied to the following tax period. ECC computer generated upon posting a Form CT-1, 720, 940, 940EZ, 941, 943, 945, 990C, 990T, 990PF, 1040, 1041, 1042, 1120 if a credit amount exists.
840Refund issuedManual RefundDesignates a manual refund was issued prior to or after a return (TC 150) has posted. If return has not posted, freeze module from refunding or offsetting out. Refer to Freeze Code -X in Section 8.
841Refund cancelledCancelled Refund Check DepositedCredits the tax module for the amount of the transaction from a refund check (TC 840 or BMF/IMF 846) which was cancelled. BMF/IMF: Module is frozen from offsetting or refunding. (Exception: Refunds that have been recertified are not frozen. Block and serial no. 88888.) is released by: BMF—An Examination or DP tax adjustment Doc. Code 24 or 34; TC 820, 830 or 843; when tax module balance becomes zero or debit; or by TC 571 or 572 if a TC 570 has posted. It is used on Non-Master File to assess the amount that has been erroneously abated.
842Refund DeletionThe transaction will delete the scheduled refund prior to its release to the Treasury Disbursing Center. The transaction is posted to the BMF tax module as a credit. Companion TC is 771 for interest amount. Tax module is frozen from offsetting or refunding unless TC 290/291 is posted with Priority Code 8. It is released by: Examination or DP Tax Adjustment; Doc. Code 24 or 34; TC 820 or 830; or tax module balance becomes zero or debit; or by TC 571 or 572 if a TC 570 has posted. Item is not journalized but is fully controlled.
843Refund issuedCheck Cancellation ReversalReversal of erroneous TC 841. Date and amount must match those of the TC 841 being reversed.
844Erroneous refundErroneous RefundZero amount transaction which identifies tax module containing an erroneous refund. Must find an unreversed TC 840 or 846 to post. Freezes entire account from refunding. Freezes any modules with a TC 844 present from offsetting in or out. Refer to -U Freeze in Section 8. Generates “TRANS-844” Transcript for any module that the net module balance has been changed and is credit.
845Erroneous refund releasedReverse Erroneous RefundZero amount transaction. Reverses TC 844. Must find an unreversed TC 844 to post.
846Refund issuedRefund of OverpaymentDebits the tax module for the amount of overpaid tax (plus applicable interest) to be refunded to the taxpayer.
846Refund split, refund 1 issuedRefund of Overpayment
846Refund split, refund 2 issuedRefund of Overpayment
846Refund split, refund 3 issuedRefund of Overpayment
848Reverses TC 840 or TC 846 in whole or in part by crediting the tax module. Requires a counter entry of TC 849 to debit the correct tax module.
849Debits tax module for a refund being transferred from another tax module. Requires a counter entry of TC 848 to credit the correct tax module.
850Overpayment Interest TransferManually transfers interest on overpayment to another taxmodule and generally requires a corresponding 730 credit.
851Reverse Generated Overpayment Interest TransferReverses TC 856 in whole or in part by crediting the tax module.
852Correction of TC 850 Processed in ErrorCorrects 850 transaction by posting a credit to the tax module.
856Interest credit transferred out to (form) (year & quarter)Overpayment Interest Transfer by ComputerDebits the tax module for the amount of interest which can be transferred and applied to a tax module in debit (balance due) status. The corresponding credit is TC 736.
860Reverses Erroneous AbatementReverses erroneous abatement after statute of limitations has expired. (Does not post to Master File.)
876Interest credit transferred out toInterest on Overpayment Transferred to BMFPosts interest generated on an IMF overpayment transferred to a BMF tax module in debit (underpaid) status. Corresponding credit is TC 756.
890Manual Transfer of Overpayment Credits to BMFManual transfer of overpayment credits from the IMF for
892Correction of TC 890 Processed in ErrorReverses TC 890 or 896 in whole or in part by crediting application to the BMF or IRAF. (BMF credits cannot be applied to taxpayers filing Form 990, 990C, 990PF, 990T, 1041, 1041A, 1065, 1120, 4720 or 5227.) The corresponding credit is TC 790. Will unpost unless TC 130 is present. the tax module. Transaction date must match TC 890 or 896 date. Corresponding debit is TC 792.
896Overpayment Credit OffsetTC896 with AG/SA code represents a previously posted DMF offset. A DMF TC 896 will no longer occur after 1/11/1999 because CC DMFOL no longer exists after thatdate. Instead, information about DMF offsets (TC 896) can be obtained from CCs IMFOL, BMFOL, INOLEX and TXMOD. TC 896 is also used to reflect an offset to IRAF accounts and from IMF to BMF or MFT 29.
897DMF Offset ReversalCredits the tax module with the amount of DMF offset reversal requested. Reverse in whole or in part an associated TC 896 with a matching agency and sub-agency. BMF: Valid on Form 1120.
898Refund applied to non-IRS debt: (amount)FMS TOP OffsetTreasury Offset Program (TOP) offset initiated by FMS. Posts with the trans date and DLN of the refund from which it originated. It has a memo amount, an Offset Trace Number (OTN), and an XREF SSN. TC 898 reduces the amount of the refund with which it is associated. Reversed by a TC 766 with the same OTN or TC899 with same OTN.
899Removed refund applied to non-IRS debt (amount)FMS TOP Offset reversal or Agency Refund/ReversalTOP offset reversal initiated by FMS. Posts with a type code, memo amount, and OTN. Reverses a prior posted TC 898 with the same OTN. Type 1 - FMS TOP offset reversal. Type 2 - Agency refund of TOP offset. Type 3 - FMS refund of TOP offset. Type 4 - Agency refund reversal.
901Delete IDRS IndicatorCampus request to delete a specific entity or tax module from the TIF (IDRS) based upon the FLC. Does not post to Master File.
902Campus IDRS IndicatorCampus request to put a specific entity or tax module on the TIF (IDRS). The requested module data will be displayed on IDRS in approximately 2 weeks and will remain on IDRS for 3 weeks unless other action established a longer retention. If no account or modules exists a Master File, a TC 904 is generated. Does not post to Master File.
903Master File IDRS Entity DeleteMCC computer generated to indicate that an entity was deleted by TC 020. Does not post to Master File.
904Notify IDRS Entity or Module not PresentGenerated by ECC to notify IDRS that the entity or tax module requested by TC 902 is not present on the IMF/BMF. TC 904 will identify the Retention Register D.O.if the module has been removed. Doc Code 99 (4th & 5th digit of the 904 DLN) indicates TIN is present but module requested is not. With Doc Code 79, TIN is not present/Name Control incorrect.
910Official Use Only
911Official Use Only
912Official Use Only
914Official Use Only
915Official Use Only
916Official Use Only
917Official Use Only
918Official Use Only
919Official Use Only
920IDRS Notice StatusRecords notice Records in the Status History Section of the tax module, the status, date and amount of taxpayer balance due notices generated by IDRS. Does not post to Master File.
922Review of unreported incomeIRP UnderreporterIRP Underreporter status transaction. Posts to tax module balance section. The transaction date and process codes are updated by subsequent TC 922. Will not affect status history section. See “Underreporter Process Codes”, Section 8.
924IRP CommunicationIRP communication transaction. Posts to IMF. Posted TC 924 is updated by all other 924s. TC 924 may be input from IRP or generated by Master File when: TC 300 Ref +S7890; or TC 140 or 922 with Int/Div field of $500 or more. Also refer to Back-up Withholding, Section 11.
925IRDM – BMF IRP Underreporter, CAWR, BMF Non-filer status transaction. Posts to tax module balance section. The transaction date and process codes are updated by subsequent TC 925. Will not affect status history section.
930Return Required SuspenseGenerates Campus Notice CP 98/198/498 when TC 150 posts to a module containing TC 930. EPMF: Posts to a Plan Return Module when an unreversed return is not present in the module. A transcript is produced when an unreversed TC 150 posts.
932Reverse Return Required SuspenseReverses a TC 930.
940TC 940—No longer valid after cycle 199052.
942TC 942—No longer valid after cycle 199052.
960Appointed representativeAdd/Update Centralized Authorization File Indicator Reporting Agents FileAdds/updates CAF indicator to the module. Causes notices and/or refunds to be sent to authorized representative. Also can be generated when a TC 150 or 620 (BMF) with a significant CAF code posts and an unreversed TC 960 is not already posted. Also posts to the entity and sets the RAF-Filing and EFTPS Indicators.
961Removed appointed representativeReverse Centralized Authorization File IndicatorReverses TC 960 and zeros module CAF indicator. BMF: For Reporting Agents File, posts to the entity, and zeros the RAF-Filing and EFTPS Indicators.
970F720 Additional Schedules; or F945 liability amounts from F945-A and related dates, F941 liability amounts from Schedule B and related datesGenerated when MFT 03 TC 150 posts with data transcribed from accompanying F8743.
970Generated when MFT 16 TC 150 posts with data transcribed from accompanying F945-A.
970Generated when MFT 01 TC 150 posts with data transcribed from accompany Schedule B.
970Generated when MFT 30 TC 150 posts with data transcribed from accompany F8888
971(year & quarter) tax return processed to wrong identifying number or tax periodMiscellaneous TransactionPerforms different actions based on the Action Code which are listed separately.
971Account match for federal levy payment programMiscellaneous Transaction
971Amended return sent back to originatorMiscellaneous Transaction
971Amended tax return or claim forwarded for processingMiscellaneous Transaction
971Amended tax return processed as the original tax returnMiscellaneous Transaction
971Amended/duplicate tax return processed to wrong identifying number or tax period (year & quarter)Miscellaneous Transaction
971Balance transferred to split liability accountMiscellaneous Transaction
971Bankruptcy notification receivedMiscellaneous Transaction
971Collection due process (hearing) request withdrawn because you resolved the issue with IRS CollectionMiscellaneous Transaction
971Collection due process (hearing) resolved by Appeals - Notice of Determination letter issued, you waived judicial review or withdrew the hearing requestMiscellaneous Transaction
971Collection due process equivalent (hearing) request receivedMiscellaneous Transaction
971Collection due process equivalent (hearing) request withdrawn because you resolved it with IRS collectionMiscellaneous Transaction
971Collection due process equivalent (hearing) resolved by appeals - decision letter issued or you withdrew the hearing requestMiscellaneous Transaction
971Collection due process levy (hearing) request or levy and lien (hearing) request receivedMiscellaneous Transaction
971Collection due process Notice of Intent to Levy -- issuedMiscellaneous Transaction
971Collection due process Notice of Intent to Levy -- refused or unclaimedMiscellaneous Transaction
971Collection due process Notice of Intent to Levy -- return receipt signedMiscellaneous Transaction
971Collection due process Notice of Intent to Levy -- undeliverableMiscellaneous Transaction
971Collection due process request received timelyMiscellaneous Transaction
971Collection referred to a private debt collection agencyMiscellaneous Transaction
971Duplicate notice sent to spouseMiscellaneous Transaction
971Duplicate taxpayer identifying number - notice sentMiscellaneous Transaction
971Earned income tax credit filing status caseMiscellaneous Transaction
971Earned income tax credit relationshipresidency certificationMiscellaneous Transaction
971Final notice before levy on social security benefitsMiscellaneous Transaction
971Full bankruptcy dischargeMiscellaneous Transaction
971Fully accepted offer in compromiseMiscellaneous Transaction
971Funds offset when changing filing status from single to jointMiscellaneous Transaction
971Hardship refundMiscellaneous Transaction
971Injured spouse claim receivedMiscellaneous Transaction
971Innocent spouse balance clearedMiscellaneous Transaction
971Innocent spouse claim receivedMiscellaneous Transaction
971Installment agreement establishedMiscellaneous Transaction
971Issued notice of lien filing and right to Collection Due Process hearingMiscellaneous Transaction
971No longer in installment agreement statusMiscellaneous Transaction
971Notice issued CP 0004Miscellaneous Transaction
971Notice issued CP 0005Miscellaneous Transaction
971Notice issued CP 0008Miscellaneous Transaction
971Notice issued CP 0009Miscellaneous Transaction
971Notice issued CP 0010Miscellaneous Transaction
971Notice issued CP 0011Miscellaneous Transaction
971Notice issued CP 0012Miscellaneous Transaction
971Notice issued CP 0013Miscellaneous Transaction
971Notice issued CP 0014Miscellaneous Transaction
971Notice issued CP 0016Miscellaneous Transaction
971Notice issued CP 0019Miscellaneous Transaction
971Notice issued CP 0020Miscellaneous Transaction
971Notice issued CP 0021Miscellaneous Transaction
971Notice issued CP 0022Miscellaneous Transaction
971Notice issued CP 0023Miscellaneous Transaction
971Notice issued CP 0024Miscellaneous Transaction
971Notice issued CP 0025Miscellaneous Transaction
971Notice issued CP 0027Miscellaneous Transaction
971Notice issued CP 0030Miscellaneous Transaction
971Notice issued CP 0031Miscellaneous Transaction
971Notice issued CP 0032Miscellaneous Transaction
971Notice issued CP 0039Miscellaneous Transaction
971Notice issued CP 0042Miscellaneous Transaction
971Notice issued CP 0044Miscellaneous Transaction
971Notice issued CP 0045Miscellaneous Transaction
971Notice issued CP 0049Miscellaneous Transaction
971Notice issued CP 0051Miscellaneous Transaction
971Notice issued CP 0053Miscellaneous Transaction
971Notice issued CP 0055Miscellaneous Transaction
971Notice issued CP 0059Miscellaneous Transaction
971Notice issued CP 005AMiscellaneous Transaction
971Notice issued CP 0060Miscellaneous Transaction
971Notice issued CP 0062Miscellaneous Transaction
971Notice issued CP 0063Miscellaneous Transaction
971Notice issued CP 0071Miscellaneous Transaction
971Notice issued CP 0072Miscellaneous Transaction
971Notice issued CP 0074Miscellaneous Transaction
971Notice issued CP 0075Miscellaneous Transaction
971Notice issued CP 0077Miscellaneous Transaction
971Notice issued CP 0078Miscellaneous Transaction
971Notice issued CP 0079Miscellaneous Transaction
971Notice issued CP 0087Miscellaneous Transaction
971Notice issued CP 0088Miscellaneous Transaction
971Notice issued CP 0090Miscellaneous Transaction
971Notice issued CP 0091Miscellaneous Transaction
971Notice issued CP 0092Miscellaneous Transaction
971Notice issued CP 0096Miscellaneous Transaction
971Notice issued CP 032AMiscellaneous Transaction
971Notice issued CP 036CMiscellaneous Transaction
971Notice issued CP 036ZMiscellaneous Transaction
971Notice issued CP 0711Miscellaneous Transaction
971Notice issued CP 0714Miscellaneous Transaction
971Notice issued CP 071AMiscellaneous Transaction
971Notice issued CP 071CMiscellaneous Transaction
971Notice issued CP 071DMiscellaneous Transaction
971Notice issued CP 0722Miscellaneous Transaction
971Notice issued CP 0749Miscellaneous Transaction
971Notice issued CP 0771Miscellaneous Transaction
971Notice issued CP 771CMiscellaneous Transaction
971Offer in compromise receivedMiscellaneous Transaction
971One spouse requested an installment agreementMiscellaneous Transaction
971Partial bankruptcy abatementMiscellaneous Transaction
971Pending installment agreementMiscellaneous Transaction
971Qualified child for the earned income credit recertification processMiscellaneous Transaction
971Request for replacement refundMiscellaneous Transaction
971Tax court petitionMiscellaneous Transaction
971Tax period blocked from automated levy programMiscellaneous Transaction
971Unclaimed notice of lien filing and right to Collection Due Process hearingMiscellaneous Transaction
971Undeliverable notice of lien filing and right to Collection Due Process hearingMiscellaneous Transaction
971Undelivered taxpayer notice of back-up withholdingMiscellaneous Transaction
971User fee paid to establish installment agreementMiscellaneous Transaction
971User fee paid to reinstate installment agreementMiscellaneous Transaction
971Withholding allowances limited - letter sent to employerMiscellaneous Transaction
972Collection due process levy (hearing) request or levy and lien (hearing) request reversedReverses Amended/ Duplicate Return XREF TIN/ Tax Period DataUsed to reverse TC 971.
972Withholding allowances no longer limited - letter sent to employerReverses Amended/ Duplicate Return XREF TIN/ Tax Period Data
973Application for Tentative Refund F1139 Processed Return Filed-8038 Series Return and Additional Filing of Form 5330Identifies receipt of Form 1139 application of tentative refund for corporation (valid for input after 4/1/1993). Tax liability assessed from additional original filing of Form 5330 and the posting of Form 8038 Series Return.
976Duplicate return filedPosted Duplicate ReturnIdentifies the input return (TC 150) which caused a duplicate posting condition. Also identifies an amended return (TC 150 with Condition Code G). CP 193 will be issued unless unreversed TC 420 or 424 posted; in that case, CP 293 will be issued. Except for Forms 1065, with PIA Codes of 6212 or 6218, tax module is frozen from offset/refund until an Examina-tion (TC 30X) or DP adjustment (TC 29X) is posted subsequent to TC 976 posting.
976Identifies the input return which causes a duplicate posting condition. TC 150 is replaced with TC 976 by computer. IMF: CP 36, Notice of Duplicate Return is issued. Prints CP 29 Indicator on CP 36 if module contains an amended return with other than Doc. Code 54; amended return freeze was on in module at beginning of cycle; and current processing cycle is later than 19 cycles from normal return due date. Tax module is frozen from offsetting and refunding until released by an Examination (TC 30X) or DP Tax (TC 29X) Adjustment.
977Amended return filedPosted Amended Return Posted Consolidated Generated Amended, Late Reply, or DOL ReferralIdentifies an input return which contained Condition Code G (Amended), or an IMF 1040X (identified by Block number 200-299). TC 150 is replaced with TC 977 by computer. TC 977 is also systemically generated when a TC 971 AC 010 or 013 are input. An amount posted with TC 977 is a remittance amount and does not reflect adjustment in liability. Any subsequent adjustment will be input via TC 29X or 30X. IMF: If an original return is not posted, CP 29 or 729 notice of amended return is issued 19 cycles after the duedate of the return. Tax module is frozen from offset out and refund until released by the original return (except 1040X).
980W-3/1096 TransactionInformation from Forms W-3 and 1096 post to the CAWR module. MFT 88.
982CAWR Control DLN TransactionTransaction posted to the CAWR module (MFT 88) whenever the Control DLN of a 941/943/945/Schedule H (MFT 30 or 05) tax module is that of a DP adjustment or Doc. Code 51 assessment transaction. Generated with special DLN to MFT 88 tax module to indicate related MFT 01/11/16/30/05.
984CAWR Adjustment TransactionCampus transactions which will post to the CAWR module (MFT 88) and make adjustments to the module accumulators.
986CAWR Status TransactionCampus transactions which will post to establish various status or closing codes on the CAWR module (MFT 88). They will be entered to generate notices from CAP, reanalyze modules, close cases, etc. A TC986 with Status 87 denotes a case sent from SSA to IRS. Status 87 and some Status 88 are the result of SSA IND = 2 CAWR cases referred by SSA to IRS to be worked by CAWR.
990Specific TranscriptGenerates a SPECIFIC transcript for the particular Tax Module designated by the MFT Code and Tax Period. This TC with Doc Codes 56 and 99 is input via CC PATRA.
991Open Module TranscriptGenerates OPEN MODULE transcript of all open tax modules (debit or credit). Transcript will also indicate the current FR Codes of the account.
992Complete or TaxClass TranscriptBMF: MFT 00 generates a complete transcript of all tax modules within the account regardless of the balance. Other than MFT 00 generates a transcript of every module within the specified MFT. With Doc. Code 99, generates Tax Class Transcript. IMF: Generates a complete transcript. This TC with Doc Codes 56 and 99 is input via CC PATRA.
993Entity TranscriptGenerates an ENTITY transcript listing name line(s) and all transactions posted to the Entity module of an account.This TC with Doc Codes 56 and 99 is input via CC PATRA.
994Two Accounts Failed to Merge/ Transcript GeneratedIndicates that two accounts failed to merge; causes a complete account transcript to be generated. Does not post to Master File.
995Difference in Validity Status/ Transcript GeneratedIMF: Indicates difference in validity status; causes a complete account transcript to be generated. Does not post to Master File. BMF: identifies UPC 305 transcript.
996Follow-up on UncollectibleTransmits information on IMF accounts containing TC 130with closing codes 03, 12 and 24-32 to the BMF cross-reference which has been 53’d to reactivate the BMF account if the closing code condition has been met on the IMF. Updates entity.
998Update Entity InformationGenerated when TC 150 for MFT 51 posts with name line or spouse SSN. Also generated when TC 150 for MFT 52 posts with Date of Death different from DOD already posted.
998Generated when TC 150 for MFT 51 posts with name line or spouse SSN. Also generated when TC 150 for MFT 52 posts with Date of Death different from DOD already posted.