Overview: The objective of Command Code (CC) DUPED is to allow users to edit and correct information displayed by CC DUPOL, which contains information about each use of an SSN filed on tax returns.

Purpose: This IRM contains instructions on how to display and update information contained on the Duplicate TIN Database.

Audience: These procedures apply to IRS employees responsible for the processing of 1040 series tax returns including 1040X Amended Returns. These employees are located in Wage & Investment (W&I).

Policy Owner: The Chief Information Officer

Program Owner: Wage & Investment (W&I)

Primary Stakeholders: Wage & Investment (W&I)

Program Goals: This IRM provides instructions on how on to update SSNs recorded on the Duplicate TIN Database. This process helps ensure the SSNs recorded are accurate and will prevent the subsequent use of the SSN on another tax return.

Command Code (CC) DUPED allows users to edit and correct information displayed by CC DUPOL, which contains information about each use of every SSN filed on tax returns. Records from current processing year on the Duplicate TIN Database can be added, changed and deleted (reversed). This command code is intended for limited use only in situations where records on the database cannot be corrected through the normal Mef and GMF update and reversal process.

The Display Record option displays all use of a SSN similar to CC DUPOL. (See IRM 2.3.68)

The Add Record option in command code DUPED allows a record to be added to the DUPLICATE TIN database. This option should only be used when a Form 1040X is filed with additional dependents, or if a SSN use was missed during original GMF/MeF processing.

The Change Record option allows a record to be updated if it has incorrect information.

The Delete Record option allows a record to be marked as reversed, so that the use of a SSN is removed.

The required input for CC DUPED is:

A DUPED command code with a blank definer will display all uses of a SSN similar to the display of command code DUPOL.

In addition to displaying when, where, who used a SSN, and how it was used, a RECORD NUMBER is displayed for every record that can be edited. (Reversed records cannot be edited.) A record number is required for each change or delete request, so the first step in the editing process would be to display all the records using the blank definer, and find the right record number to edit.

The status of an ITIN at the time it was added to the DUPTIN database will be displayed in the Submission Site Literal area of the File Location Code.

From the display screen, enter the request type, record number and entry code to edit a record.

Some of the features of the DUPED command code output display screens include:

The DUPED edit screen contains the following editable fields:

When editing an existing record, the data from the original record will be displayed. When adding a new record, all fields on the screen need to be filled in.

After a record has been edited, the display screen ( Exhibit 2.4.53-4.) is re-displayed automatically showing the changes that were made.

To add a record, enter command code DUPED with a 'A' definer to display the DUPED edit screen. The SSN should be researched first to see if there are additional uses of the same SSN. Fill in all the fields on the screen. Up to 3 Tin Source Cd values can be entered to add multiple records for the same SSN.

When a record has been successfully added, the DUPED display screen will be shown with the updated information and a 'REQUEST COMPLETED. RECORD ADDED' message on the bottom line. The record will be added with a priority code of blank because priority codes are not checked for manual entries. If the SSN was previously used as a Dependent or EIC by a different primary SSN, an informational message 'DUPLICATE USE OF SSN' will be displayed instead.

To change a record, enter command code DUPED with a blank definer and the original SSN from the filed return to display all the records for that SSN.

Find the record number for the record that needs to be changed. Enter a 'C' in the request type and the record number in the record number field. Also enter the entry code and hit transmit. This is equivalent of issuing another DUPED CC with definer C and a record number.

The DUPED edit screen will then be displayed along with the data from the record. To change the data in any field, over type that field with the corrected information.

When a record has been successfully edited, the DUPED display screen will be shown with the updated information and a 'REQUEST COMPLETED. RECORD CHANGED' message on the bottom line. If the SSN was changed and also was previously used as a Dependent or EIC by a different primary SSN, an informational message 'DUPLICATE USE OF SSN' will be displayed instead.

To delete a record, enter command code DUPED with a blank definer and the original SSN from the filed return to display all the records for that SSN.

Find the record number for the record that needs to be changed. Enter a 'D' in the request type and the record number in the record number field. Also enter the entry code and hit transmit. This is equivalent of issuing another DUPED CC with definer D and a record number.

The DUPED edit screen will then be displayed showing the record that is to be deleted. Enter a 'Y' at the prompt on the screen asking whether or not to delete the record.

When a record has been successfully deleted, the DUPED display screen will be shown with the updated information and a 'REQUEST COMPLETED. RECORD DELETED' message on the bottom line.

In the event of an error situation, one of the following messages will be issued: