For any program completion or ECC-MTB date or periodically scheduled input, output, shipping or completion date which falls on a holiday on which the Computing Centers and Submission Processing Centers do not work, the completion date must be considered as the last workday prior to the holiday. When the holiday falls on a Thursday, processing will be considered timely if shipped by Friday. This statement does not refer to assessment dates which fall on a holiday. (See BMO092888OTH, 3.0, 3.1, 3.2, and 3.3.)

To ensure the campuses and their customers know, and remember, the holiday schedules, the Computing Centers will send a Holiday Memo with processing changes for the Holiday and an Info Alert out two weeks prior to each holiday and remind them.

Forms 1041 and 1120 Business Master File (BMF) due a refund are processed during an accelerated cycle to minimize interest paid. The accelerated refund cycle procedures will be coordinated with ECC-MTB and Bureau of Fiscal Services (BFS) by the Director, Wage and Investment Submission Processing (W:CAS:SP) to ensure the cycles of interest-free refunds are issued timely. (See IRM 3.30.123.4.2; 3.30.123.6.1.5; 3.30.123.7.14; 3.30.123.7.19.1; and Exhibit 3.30.123–3)

Years ago, ECC-MTB realized the need for a "shorthand" method of identifying processing and data — which convey unique, definitive meanings to all personnel involved with ECC-MTB processing operations and can be used conveniently for a variety of operational documents and records.

Rather than trying to explain the make-up of the entire symbol, which in most cases would not be needed, used or understood by most users, we have given our entire attention to providing an explanation for the first and third alphabetic characters of the symbol. For more information on the programmer field format please read Chapter 3 “Job Control Language” of the IBM Systems Standard manual https://organization.ds.irsnet.gov/sites/ITEopsMSSD/IZSSB/ISSM/SitePages/Table%20of%20Contents.aspx

The first alphabetic character of any symbol should be one of the characters listed below:

The second alphabetic character will be selected from this list:

The third alphabetic character of any symbol should be one of those listed below:

The priority of IMF edit operations shall normally be as follows based on the due date for daily/weekly output.

The priority of BMF edit operations shall normally be as follows based on the due date for weekly output.

It is the responsibility of the FUTA Coordinator at ECC-MTB to:

SB/SE Campus FUTA Coordinators — All telephone calls regarding problems with the FUTA recertification program will be made to Headquarters (HQ) FUTA Staff - HQ FUTA Staff will contact ECC-MTB.

The following table provides time frames for work actions:

EPMF weekly (PPW) outputs will be shipped by Friday of the cycle.

Monthly Master File Extractions are performed at ECC-MTB at four-week (sometimes five-week) intervals. Each extraction actually spans a three-week time frame.

The cycle designation is given as the first week of the three-week period. For example, extractions to be performed in weeks 39–41 are given the designation of YYYY39. They begin in week 39 and are completed in week 41. Normally, all output from these extractions will be shipped/electronically transmitted by ECC-MTB by Friday of the third week. In the aforementioned example, it would be Friday of week 41. However, unless that output is essential to a continuance of scheduled processing at either ECC-MTB or Submission Processing Centers, shipments made in time to reach the recipients by the following Monday will be considered timely.

The following table provides timeliness information related to Paper IRP Processing:

The following table contains timeliness information related to Magnetic Media Processing:

The following table contains timeliness information related to CTW/8805/8288A Information Returns Processing.

The following table provides timeliness information for Combined Federal/State Program:

The following table contains timeliness information for W–2 Input Data Processing:

The following table contains timeliness information related to W–3 Reconciliation Processing (CAV):

The following table contains timeliness information related to Processing SSA Cases:

The following table contains timeliness information related to the Payee TIN Perfection Program:

The following table contains timeliness information related to ECC-MTB Assimilation and CFOL File Correlation and Creation.

The following table contains timeliness information related to IRS Employee Tax Compliance for Tax Years 2019 and 2020 to be processed in 2021.

The following table contains timeliness information related to the Regular Delinquency Programs for Tax Year 2020.

An IRS employee file will be received from NFC biweekly. A contractor/TIGTA employee file will be received from IAP biweekly. Upon receipt, biweekly processing (IAB-A) will create:

Biweekly processing should continue indefinitely. Contact the analyst for any clarifications.

The following table contains timeliness information related to the Underreporter Correlation (IAS-U):

Weekly Selection and Processing (IAW-U) AUR Case Select after producing Underreporter Cases.

Weekly Selections from the Information Returns Master File (IRMF) are performed at ECC-MTB based on requests received via command code IRPTR. However, at four week intervals (monthly), additional selections are made for a variety of other users requesting information from the IRMF. All selected data will be shipped no later than two weeks after processing.

The following table contains timeliness information related to the Information Returns Penalties Program:

The following table contains timeliness information related to Payer Master File (PMF):

The following table contains timeliness information related to Incorrect TIN Backup Withholding:

The following table contains timeliness information related to the Incorrect Information Penalty Program.

The following table contains timeliness information related to Backup Withholding — Unreported Income Monthly Processing (IAM-T):

The following table contains timeliness information related to Backup Withholding — Unreported Income Annual Processing (IAM-T):

ECC-MTB will ship processed IRMF requests files to Submission Processing Centers weekly — by Tuesday of each week except for approximately every fourth week when the files are shipped by Friday. (Reference Exhibit 2.7.9-1, "EX 5 - ECC-MTB Monthly Master File Extractions 2023" .) The cycles for shipment on Friday are Cycles 04, 08, 13, 17, 21, 26, 30, 34, 39, 43, 47 and 52.

The following table contains timeliness information related to the Information Returns Program Case Analysis System.

Provide return data for Tax Year 2022 to state tax agencies to assure taxpayer compliance with state tax laws. (Authority IRC 6103 (d))

The following table contains timeliness information related to a foreign person's U.S. source of income subject to withholding program.

CFOL provides service wide on-line access to master file information residing at ECC-MTB via the Real Time network.

This capability places certain data files on-line which are accessible through terminals in the Real Time network. The corporate files reside on data bases located at ECC-MTB. Specific command codes for the National Account Profile (NAP).

The corporate databases are composed of the following master files: Individual (IMF), Business (BMF), Employee Plans (EPMF), Payer (PMF), and Information Returns (IRMF). Other files available on the CFOL network include the Returns Transaction File (RTF). Centralized Authorization File (CAF), Information Reporting Program (IRP), Name Search Facility (NSF), Recoverable Retention Register (RRR), and Preparer Listing.

The Returns Inventory and Classification System (RICS) database contains information on Employee Plans and Exempt Organizations (EP/EO). Users may access information related to EP/EO returns via X/Windows Motif or an off-the-shelf ad hoc query package.

Until TY2010 the Tax Return Database (TRDB) system stored 100% of Electronic Filing (ELF), Electronic Management Subsystem (EMS) and Telefile information submitted on Forms 1040, 1040A and 1040EZ plus all related forms and schedules. For TY2011 and TY2012, TRDB ran parallel with MTRDB (Modernized Tax Return Database), storing a portion of the electronically filed data. Additionally, Forms 941 and 1041 data received via BMF magnetic tape, EMS and Telefile is also received by TRDB at ECC-MTB for TY1998 through 2015. Form 1065 Electronically filed Partnership Returns (EFS 1065) are stored on TRDB for TY1998 through TY2006 when it was discontinued for TY2007 processing. ELF, EMS, Telefile and other legacy systems have since retired. If there is any data stored on TRDB from TY1998 through the current year, it will remain on the database until it no longer meets CSED retention criteria. The GMF portion of the tax return will continue to be available. This includes the transcribed fields for the paper filed and MeF tax returns. Command Code TRDBV allows the IDRS user read only access to the tax return information, filer information and pipeline processing status history information. Command Code TRPRT allows the IDRS user to request a graphical print of an electronically filed tax return stored on TRDB for TY 2014 and prior. Graphic prints will not be available after TY2014 due in part to users having access to the Employee User Portal (EUP) to retrieve a copy of an electronically filed tax return. TRDB Transcripts are available using command code TRPRT(T) or TRDBV using access code YP or YQ. Command Code TRERS is used for document perfection.

Command Code TRPRT allows the IDRS user to request a graphical print of an electronically

filed tax return stored on TRDB for TY 2014 and prior. Graphic prints will not be available after

TY2014 due in part to users having access to the Employee User Portal (EUP) to retrieve a copy

of an electronically filed tax return. TRDB Transcripts are available using command code TRPRT(T)

or TRDBV using access code YP or YQ. Command Code TRERS is used for document perfection.

Corporate Files On-Line (CFOL) provides many benefits such as:

ECC-MTB CFOL Real-Time Availability Schedule:

GMFCK is a program which executes twice daily for Submission Processing Centers in the processing of paper returns. Each Submission Processing Center will submit a file (via CONNECT:Direct) to ECC-MTB, first for validation and data retrieval in run RTM88 and secondly in run RTM89 for processing against the Duplicate TIN Use Database (commonly referred to as DUPDB or DUPTIN). GMFCK determines the type of process to be performed, via a field known as PROCESS-TYPE-CD.

Questionable Refund Program (QRPCK — i.e., RTM81). QRPCK will retrieve information from the DM1 pertaining to dependent TINs, primary TINs, and secondary TINs.

DM1CK (i.e., DM1CKB — for DM1CK batch access — and DM1CKC for CICS access) accesses the DM1 and validates TIN and name control for TINs. In addition, if TIN/name control match, information maintained on the DM1 is returned to the calling program. This information may include date of birth, date of death, gender, citizenship information, and name control information. DM1CK is a subroutine currently called by the NAP validation batch programs, GMFCK, QRPCK (DM1CKB), and by the CICS NAP validation program, ERSCK (DM1CKC).

TD3DUPCK — DUPCK, as it is commonly referred to, is a subroutine that checks for prohibited duplicate users of TINs on the DB2 Duplicate TIN Use Database for the current processing year. This database is created and maintained within the Tax Data On-Line Branch by the On-Line Data and Access Section. Both electronically filed returns and paper returns are processed against the DUPDB in order to record the various use of TINs and to identify any prohibited uses of those TINs. The database is maintained for the current processing year, as well as two prior processing years. Information from these three databases may be viewed through the command code DUPOL. See IRM 2.3, Chapter 68.