Part 2. Information Technology

Chapter 3. IDRS Terminal Responses

Section 55. Command Codes ELFUP and ELFRQ

2.3.55 Command Codes ELFUP and ELFRQ

Manual Transmittal

October 23, 2023

Purpose

(1) (1) This revised IRM 2.3.55 transmits, Integrated Data Retrieval System (IDRS) Terminal Responses, Command Codes ELFUP and ELFRQ.

Material Changes

(1) IRM 2.3.55.1 Realign and renumber Internal Controls, Program Scope and Objectives paragraphs (1) thru (5).

(2) IRM 2.3.55.1.1 Incorporate “Background” data into new subsection paragraph.

(3) IRM 2.3.55.1.2 Incorporate “Responsibilities” data into new subsection paragraph.

(4) IRM 2.3.55.1.3 Realign and incorporate “Program Management and Review” data into new subsection paragraphs.

(5) IRM 2.3.55.1.4 Incorporate “Program Controls” data into new subsection paragraph.

(6) IRM 2.3.55.1.5 Create new “Acronym” table into new subsection paragraph.

(7) IRM 2.3.55.2 Update valid tax years: TY 2023 thru TY 2016, also valid for TRDB-R8453 records.

(8) Exhibit 2.3.55-1 Update valid tax years: PY 2024 thru PY 2017, also valid for TRDB-R8453 records.

(9) Exhibit 2.3.55-2 Update valid tax years: PY 2024 thru PY 2017, also valid for TRDB-R8453 records.

Effect on Other Documents

IRM 2.3.55, dated November 16, 2022, is superseded.

Audience

IT, LB&I, SB/SE, TE/GE, W&I.

Effective Date

(01-01-2024)


Kaschit Pandya
Acting, Chief Information Officer

2.3.55.1 (10-23-2023)

Program Scope and Objectives

  1. Purpose: (1) This revised IRM 2.3.55, IDRS Terminal Responses transmits Command Codes ELFUP and ELFRQ individual tax return data electronically through the Modernized Electronic File (MeF) System.

  2. Audience: IT, LB&I, SB/SE, TE/GE, W&I.

  3. Policy Owner: Wage and Investment (W&I) Business Operating Division (BOD).

  4. Program Owner: Information Technology (IT), Application Development Domain (AD), Submission Processing (SP), Document Perfection Branch (DPB).

  5. Primary Stakeholders: Wage & Investment (W&I), Large Business and International (LB&I), Small Business Self Employed (SB/SE), and Tax Exempt and Government Entities (TE/GE). Electronic Filing (E-File) help desk employees research Integrated Submission and Remittance Processing (ISRP) tax returns with Form 8453 receipts, to capture data on the Tax Return Data Base (TRDB).

2.3.55.1.1 (01-01-2024)

Background

  1. IDRS Command Code ELFUP changes applicable Electronic Filing System (ELF) programs and reports to recognize tax returns within one (1) current and seven (7) prior tax years. ELFUP accept and validate Action Codes A, C, D and R for the current Tax Year (TY) 2023 and prior Tax Years ranging from 2022 thru 2016 for Form 8453 receipts.

  2. The final Business Master File (BMF) related Form 8453 process retired in Processing Year (PY) 2021 and was migrated to MeF, altering both Command Codes ELFUPB and ELFRQ to process one (1) prior tax year.

  3. PY 2014 was the remaining BMF Form 1041 prior tax year listed on its seven (7) tax year retention record; BMF Form 1065 processing was also migrated to MeF back in 2009.

2.3.55.1.2 (01-01-2024)

Responsibilities

  1. Information Technology (IT) Application Development (AD) is responsible for the Operation and Maintenance of command codes ELFUP and ELFRQ procedures.

2.3.55.1.3 (01-01-2024)

Program Management and Review

  1. The assigned /team, /section, or /business unit respectively named, Individual Master File Document Specific (IDOCS), within the program owner’s authority must submit this manual annually to receive approval through the Internal Management Documents (IMD) Certification process.

  2. Internal Controls, per Internal Revenue Manual (IRM) 1.11.2, Internal Management Documents (IMD) System.

2.3.55.1.4 (01-01-2024)

Program Controls

  1. The processes included in this manual are reviewed annually to ensure accuracy and promote consistency.

2.3.55.1.5 (01-01-2024)

Acronyms

  1. This table list the commonly used acronyms and their definitions.

    Acronym Definition
    AD Application Development
    BMF Business Master File
    BOD Business Operating Division
    BS Bought / Sold
    DCN Document Control Number
    DLN Document Locator Number
    DPB Document Perfection Branch
    E-File Electronic Filing
    EIN Employee Identification Number
    ELF Electronic Filing System
    IDOCS Individual Master File Document Specific
    IDRS Integrated Data Retrieval System
    IMD Internal Management Documents
    IMF Individual Master File
    IRM Internal Revenue Manual
    ISRP Integrated Submission and Remittance Processing
    IT Information Technology
    LB&I Large Business and International
    MeF Modernized Electronic File
    PY Processing Year
    SB/SE Small Business Self Employed
    SRC Source Code
    SSN Social Security Number
    TIN Taxpayer Identification Number
    TY Tax Year
    TE/GE Tax Exempt Government Entities
    TRDB/V Tax Return Data Base/View
    W&I Wage and Investment
2.3.55.2 (01-01-2024)

Command Code ELFUP

  1. Command Code ELFUP is used to update TRDB-R8453 records. The ELFUP screen contains 7 fields for which the user may input data See Exhibit 2.3.55-1. For each request entered, the user must provide the SSN, the list YEAR-DIGIT of requested History-File, and the action code. Valid tax years are TY 2023, TY 2022, TY 2021, TY 2020, TY 2019, TY 2018, TY 2017, or TY 2016.

  2. Action Codes A, C, and D are used to update the TRDB-R8453 records for Tax Years 2016 thru 2023.

  3. Action Codes A, C and D are no longer used to update the Individual Master File (IMF) History-File, however they are used to update IDRS Command Code TRBDV’s database for Tax Year 2002 and prior years.

    Figure 2.3.55-1

    Action Requested Action Code Required
    ADD the 8453 DLN Record Action Code A
    CHANGE the 8453 DLN Record Action Code C
    DELETE the 8453 DLN Record Action Code D

2.3.55.3 (01-01-2008)

Command Code ELFUPR

  1. Command Code ELFUP with definer "R" is used to replace the TRDB-R8453 or IMF History File record with another Social Security Number (SSN). The ELFUPR screen contains four fields to input data See Exhibit 2.3.55-2. For each request entered, the user must provide the Master File Code, the list year digit of the requested History-File, and the current and new SSN.

2.3.55.4 (01-01-2024)

Command Code ELFUP with Definer "B"

  1. ELFUPB is used for changing or deleting records on the BMF History-File. There are six fields on the screen See Exhibit 2.3.55-3. (ELFUPB Screen). ACTION-CODE values can be " C" for change or "D" for delete. SOURCE CODE (SRC) an identifier for the requesting BMF system. The value can be "F" for Form 1041 users. For Form 1041, the YEAR-DIGIT can be a prior processing year beginning and ending in PY 2014. Employee Identification Number (EIN), the EIN number of the record that will be changed on the BMF History-File. Bought or Sold (BS) Indicator can be "1" for bought, "2" for sold, or "0" for neither. Form 8453-DLN, the DLN number of the Form 8453 signature document that will replace the existing DLN on the BMF HISTORY-FILE. ACTION-CODE "C" requires all fields except BS Indicator to contain data. For ACTION-CODE " D" the Form 8453-DLN and BS Indicator fields are optional all others are required.

  2. For PY 2022 and future tax years, both ELFUPB and ELFRQ will “only” process TY 2013.

2.3.55.5 (01-01-2015)

Command Code ELFRQ

  1. Command Code ELFRQ is used for requesting a RETURN CHARGEOUT, Form 8453 CHARGEOUT or RESEARCH REPORT for a particular TIN. Chargeouts are requested by entering the TIN, YEAR-DIGIT, ACTION CODE and SOURCE CODE (SRC). See Exhibit 2.3.55-4 for the ELFRQ screen.

    Figure 2.3.55-2

    Action Requested Action Code Required
    Return Chargeout 1
    8453 Chargeout 2
    Return DLN and 8453 DLN Chargeout 3
    Research Report Only 4

  2. The SOURCE CODE consists of: • " F" for requesting BMF Form 1041 information only.

  3. The IMF Form 8453/8453-OL DLN information for Tax Year 2003 and future years, if available, is obtained by using Command Code TRDBV or R8453. After the Form 8453/8453-OL DLN is obtained, Command Code ESTAB is used to request the Form 8453/8453-OL from files.

Exhibit 2.3.55-1

ELFUP—Screen

This is an Image: 28167130.gif

Please click here for the text description of the image.

Element# Line# Column# Description
1 1 69–74 CURRENT-DATE (YYYYMMDD)
2 05–15 03 ELFUP-ACTION-CODE A, C, D
3 05–15 10 MASTER-FILE-SYSTEM-ID-CODE
4 05–15 16 YEAR-DIGIT - CURRENT YEAR (PY2024), ANY OF SEVEN PRIOR YEARS (PY2023 - PY2017)
5 05–15 21–23 SSN1
6 05–15 25–26 SSN2
7 05–15 28–31 SSN3
8 05–15 34–47 8453-DLN
9 05–15 50–63 RETURN-DLN
10 05–15 66–79 RETURN-DCN
11 19 48–49 ENTRY CODE
12 24 15–24 EMPLOYEE-NUMBER
Exhibit 2.3.55-2

ELFUPR—Screen

This is an Image: 28167132.gif

Please click here for the text description of the image.

Element# Line# Description
1 1 CURRENT-DATE (YYYYMMDD)
2 05–14 MASTER-FILE-SYSTEM-ID-CODE
3 05–14 YEAR-DIGIT - CURRENT YEAR (PY2024) ANY OF SEVEN PRIOR YEARS (PY2023 - PY2017)
4 05–14 SSN1 (CURRENT)
5 05–14 SSN2 (CURRENT)
6 05–14 SSN3 (CURRENT)
7 05–14 SSN1 (NEW)
9 05–14 SSN3 (NEW)
10 19 ENTRY CODE
11 24 EMPLOYEE NUMBER
Exhibit 2.3.55-3

ELFUPB Screen

This is an Image: 28167133.gif

Please click here for the text description of the image.

Element # Line # Column # Description
1 1 69-74 CURRENT DATE YYYYMMDD
2 5-18 3 ACTION-CODE C or D
3 5-18 10 SRC F
4 5-18 16 YEAR-DIGIT: 1041- 4.
5 5-18 21-29 EIN
6 5-18 34 BS 1 for bought, 2 for sold, or 0 for neither
7 5-18 37-50 8453-DLN
8 19 48-49 ENTRY-CODE
8 24 15-24 EMPLOYEE NUMBER
       
Exhibit 2.3.55-4

ELFRQ—Screen

This is an Image: 28167007.gif

Please click here for the text description of the image.

Element# Line# Column# Description
1 1 70–76 CURRENT-DATE (YYYYMMDD)
2 05–20 6 ELFRQ ACTION CODE 1, 2, 3, 4
3 05–20 11 SOURCE CODE F
3 05–20 17–19 SSN1
4 05–20 21–22 SSN2
5 05–20 24–26 SSN3
6 05–20 36 YEAR-DIGIT - ONLY REMAINING PRIOR YEAR (PY 2014)
7 05–20 41–50 REQUESTER IDRS NUMBER
8 05–20 53–66 REMARKS COLUMN
9 05–20 70–80 ERROR MESSAGE INVALID YEAR INVALID ACTION NON-NUM-SSN
10 22 52 CONTINUATION RESPONSE Y, N
11 24 15–24 EMPLOYEE NUMBER