3.12.10 Revenue Receipts

3.12.10.1 (01-01-2024)

Program Scope and Objectives

Purpose: Documents processed as “Revenue Receipts” transactions are forms prepared by campus Accounting (and/or Accounts Management) employees and handled later by Document Perfection (Code and Edit) examiners. The documents are transcribed through the Integrated Submissions and Remittance Processing (ISRP) system and undergo a series of systemic validation runs known as the Generalized Mainline Framework (GMF).
Transaction documents passing the validation process are posted on the Master File to the correct taxpayer module or account. Transaction documents failing the validation process are sent to Error Correction (Function 340).
Using Error Resolution System (ERS) terminals, tax examiners in ERS and Rejects compare the transcribed records on their screen displays against the original documents to correct the errors/error records found by GMF. The following may not be an all-inclusive list, but provides more responsibilities and duties for these examiners to perform:
- Receive documents failing GMF validation for correction/resolution.
- Compare the transcribed records or electronically-filed documents (on the Remittance Transaction Research System (RTRS)) against the ERS Screen displays to figure out the errors and corrections.
- Make decisions (based on IRM instructions) on the right options needed to clear the error(s).
- Perform research on the transaction records, if needed, using recommended research tools (including, but not necessarily limited to, Remittance Transaction Research System (RTRS), Integrated Data Retrieval System (IDRS), Integrated Automation Technologies (IAT), etc.).
- Decide on the options for making corrections and/or clearing the transaction records.
- Perform research and options necessary to clear the error(s).
- Suspend unprocessable documents to other in-house areas for more research.
- Enter the correct data necessary to clear the transaction from ERS and send it back to GMF for validation.
- Corrected documents passing GMF validity checks will post to the Master File (IMF or BMF) (and to the correct taxpayer’s module or account).
When perfection of a record is not possible and it is necessary to correspond:
1. Perform in-house research, or refer the document to another area of the campus.
2. The record will be suspended and the required action taken.
  
  Reminder:
  
  Documents processed as Revenue Receipts (including deposit tickets (DTs) and debit vouchers (DVs)) are prepared by campus Accounting Function personnel, and are not sent to the Service by payment vouchers. Documents requiring more information needed for processing are returned to the originators for completion and/or more information.
  
  Exception:
  
  As a result, corresponding with taxpayers is NOT a part of Revenue Receipts processing (unless the documents are payment vouchers).
Audience: Taxpayer Services (TS) Submission Processing Employees
This IRM subsection provides Revenue Receipts correction procedures for use by Error Resolution System (ERS) and Rejects Function personnel:
- Error Resolution System (ERS):
- Supervisory Tax Examining Technicians oversee ERS functions performing payment transaction corrections on records failing Generalized Mainline Framework (GMF) validation. They watch activity on corrected payment transaction records prior to later GMF runs. Records passing GMF validation post to the correct BMF (Business Master File) or IMF (Individual Master File) taxpayers’ accounts or modules. Supervisory Tax Examining Technicians report to the campus Chief, Input Corrections Branch.
- Lead Tax Examining Technicians oversee the work of ERS Tax Examining Technicians performing payment record corrections in their units, check ERS operations, receive/review (pipeline) processing anomalies, and address/respond to employee needs (i.e., provide guidance, supplies, tools, etc.) within their work unit. The Leads report to the Supervisory Tax Examining Technician.
- Tax Examining Technicians review, correct and research payment record corrections, and correct field and consistency errors displayed on the ERS terminal screens. They keep current IRM transmittal procedures used in their operations, provide status reports, and report processing problems to the Lead Tax Examining Technicians.
- Rejects:
- Supervisory Tax Examining Technicians oversee operations requiring special attention and research on payment transaction records suspended by ERS to Rejects Supervisory TE’s check Rejects activity on payment transaction records requiring special attention and/or research to promote GMF validation of transaction records. They report to the campus Chief, Input Corrections Branch.
- Lead Tax Examining Technicians oversee Rejects Tax Examining Technicians working in their unit who work the ERS-suspended payment transaction records. They watch their operations and employees who give special attention to, and/or perform research on, those (suspended) transaction records. Leads receive/review processing anomalies, and address/respond to Rejects employees’ needs (i.e., providing guidance, supplies, tools, etc.) within their work unit. Leads report to the Supervisory Tax Examining Technician.
- Tax Examining Technicians are Reject Unit employees who give special attention to, and research required on, ERS-suspended payment transaction records. They keep current IRM transmittal procedures used in their operations, provide status reports and report processing problems to their Lead Tax Examining Technicians.
Policy Owner: Director, Submission Processing, Taxpayer Services (TS) Division
Program Owner: The following include the names of the internal organizations responsible for the administration, procedures, and updates related to the Revenue Receipts program.
- Accounting and Tax Payments Branch (a Branch in the Submission Processing Division)
- Accounting Control Section (in the Accounting and Tax Payments Branch)
- Lockbox Policy and Oversight Section (in the Accounting and Tax Payments Branch)
- Accounting and Deposit Section (in the Accounting and Tax Payments Branch)
- Returns Processing Branch (a Branch in the Submission Processing Division)
- Business Master File (BMF) Code and Edit/ERS Section (in the Returns Processing Branch)
- Mail Management/Data Conversion Section (in the Returns Processing Branch)
Primary Stakeholders: These are (but are not necessarily limited to) other areas affected by these procedures or have input to these procedures. Their input may result in change(s) in the work flow, other duties, change(s) in established time frames, and similar issues. Among these stakeholders, users or customers are the following: Small Business/Self-Employed (SBSE), Large Business and International (LB&I); Chief Financial Officer (CFO); Custodial Detail Database (CDDB); Taxpayer Advocate Service (TAS); Chief Counsel; Tax Exempt/Governmental Entities (TE/GE); Modernized E-File (MeF).

3.12.10.1.1 (01-01-2024)

Background

The purpose of Error Resolution is to resolve validity errors, field errors, consistency errors, and math errors in deposit tickets (DTs), debit vouchers (DVs) and other documents for posting to the Master File. Records fall out in ERS due to the Generalized Mainline Framework (GMF). The entries from transcription are transferred to ERS fields, and electronic submissions are contained in the Remittance Transaction Research System (RTRS).
The GMF programming causes records to fall out to the Error Resolution System (ERS) if they do not meet certain criteria, including (but NOT limited to):
- Invalid characters in a field (e.g., numeric instead of alpha characters).
- Invalid length of field (e.g., EIN (or SSN) with 8 digits instead of 9).
- Invalid codes in field (e.g., AC 009).
- Consistency errors - Any valid field used in any computation where the result is inconsistent with (or contradictory to) any other valid field.
- Math errors - computer does math computation and it differs from the taxpayer’s amount.
- Invalid tax periods and eligibility for certain credits.
Processing of Documents Processed as Revenue Receipts:
- Receive payment transaction documents from Accounting (i.e., Deposit Activity, Manual Deposit) and Document Perfection.
- The ISRP system operators transcribe this information.
- The transcribed records are validated through the GMF programming.
- Validated payment transaction records/data posts to the correct taxpayer Master File.
- Payment transaction records failing GMF validation are sent systemically to campus Error Correction (Function 340) for review and corrections.
- Tax Examining employees (TEs) use the Error Resolution System (ERS) to compare the transcribed records and documents (i.e., Debit vouchers (DVs) and Deposit Tickets (DTs) against the input documents to correct these errors.
- When necessary, TEs, using the correct research tools (i.e., RTR (Remittance Transaction Research System), IDRS (Integrated Data Retrieval System), etc.) to perform the needed research against taxpayer accounts/modules and correct the payment transaction records.
- Corrected payment transaction documents are sent to GMF for validation.
- If payment transaction records pass GMF validation, those records post to the correct Master File (i.e., Individual Master File (IMF) or Business Master File (BMF)) and the taxpayer’s account and/or module.
The following Submission Processing (SP) campuses process Revenue Receipts:
- Austin Submission Processing Campus (AUSPC) - Processes domestic and international Individual Master File (IMF) documents.
- Kansas City Submission Processing Campus (KCSPC) - Processes domestic Individual Master File (IMF) documents.
- Ogden Submission Processing Campus (OSPC) - Processes domestic and international) Business Master File (BMF) documents.
Program Goals: The program goals are to process cases correctly in a timely manner.

3.12.10.1.2 (01-02-2018)

Authority

Authority for these procedures is found in the following sections of the Internal Revenue Code (IRC) and their corresponding Treasury regulations:
- IRC 6081 (Extension of time for filing returns)
- IRC 6151 (Time and place for paying tax shown on returns)
- IRC 6302 (Mode or time of collection)
- IRC 6311 (Payment of tax by commercially acceptable means)

3.12.10.1.3 (01-01-2025)

Responsibilities

These instructions will be used by Input Correction Operations, Error Resolution System (ERS) Department, when resolving processing errors on revenue receipt forms and documents.
Taxpayer Services (TS) and Small Business/Self-Employed (SB/SE): The following employees are responsible for the activity(s) provided in this IRM, including the employee responsibilities and management responsibilities.
The Director, Submission Processing Campus checks operational performance for the Submission Processing campus.
The Operations Manager checks their operation’s performance.
The team manager/lead checks unit performance and ensures employees have the most current, updated procedures, tools and training to perform their duties.
The team employees follow IRM instructions, perform ERS terminal corrections and research on payment transactions, and maintain updated IRM procedures.

3.12.10.1.4 (01-01-2020)

Program Management and Review

Program Goals: Correct any errors that are found, using the Error Resolution System (ERS).
Program Reports: See IRM 3.12.37, Error Resolution - IMF General Instructions, and/or IRM 3.12.38, BMF General Instructions.
Program Effectiveness: is measured by the following:
- Embedded Quality Submission Processing (EQSP)
- Balanced Measures
- Managerial Reviews
Annual Review: Federal Manager Financial Integrity Act (FMFIA).

3.12.10.1.5 (01-01-2018)

Program Controls

The reports for the Control Data Analysis are on the Control-D/Web Access services, which has a login program control. Program criteria regarding and documents processed as Revenue Receipts and related information are decided by our Accounting and Tax Payments Branch, Accounts Management, and Compliance counterparts.

3.12.10.1.6 (01-01-2025)

Terms/Definitions/Acronyms

The following table has a list of terms, acronyms, and/or abbreviations used throughout this IRM Section.

Acronyms and Abbreviations

Acronyms and Abbreviations	Definition
AC	Action Code
ADP	Automated Data Processing
AFD	Alpha/Numeric Field Designator
AM	Accounts Management
APO	Army Post Office
AUSPC	Austin Submission Processing Campus
BFS	Bureau of the Fiscal Service
BMF	Business Master File
C&E	Code and Edit
CC	Command Code
CCC	Computer Condition Code
CFOL	Corporate Files On Line
C/GEN	Computer Generated
CI	Criminal Investigation
CP	Computer Paragraph
DLN	Document Locator Number
DM-1	Data Master One IRS Name Control File
DO	District Office (also known as "Area Office " (AO))
DPC	Designated Payment Code
Doc Code	Document Code
EC	Error Code
ECC	Enterprise Computing Centers Note: . On June 27, 2004, the Martinsburg and Tennessee Computing Centers (previously named MCC and TCC) were realigned into this one organization. Specific sites are referred to as ECC Martinsburg (ECC-MTB) or ECC - Memphis -(ECC-MEM).
E-File	Electronically File
EFTPS	Electronic Federal Tax Payment System
EIF	Entity Index File
e.g.	For Example
EIP	Economic Impact Payment
EIN	Employer Identification Number
EPMF	Employee Plans Master File
ERS	Error Resolution System
ES	Estimated Tax
Exam	Examination
FAX	Facsimile
FLC	File Location Code
FMS	FMS = Financial Management Service Note: The name, "Financial Management Service (FMS)" was changed to the Bureau of the Fiscal Service (BFS)
FPLP	Federal Payment Levy Program. FPLP is an automated levy program the IRS has implemented with the Department of the Treasury, Financial Management Service (FMS).
FPO	Fleet Post Office
IAT	Integrated Automation Technologies
IAUF	Installment Agreement User Fee
ID	Identification or Identity
IDRS	Integrated Data Retrieval System
IMF	Individual Master File
IMF IRAF	Individual Master File Individual Retirement Account File. Refers to MFT 29 only.
IRACS	Interim Revenue Accounting Control System
IRC	Internal Revenue Code
IRM	Internal Revenue Manual
IRS	Internal Revenue Service
ISRP	Integrated Submission and Remittance Processing
ITIN	Individual Taxpayer Identification Number
KCSPC	Kansas City Submission Processing Campus
LB&I	Large Business and International
MCC	Major City Codes
MeF	Modernized Electronic Filing
MFT	Master File Tax (Tax Account Code)
MMDDYY	Month Month Day Day Year Year
NAP	National Account Profile
NMF	Non Master File
NSF	Name Search Facility (NSF) at ECC-MTB
OSPC	Ogden Submission Processing Center
P.O.	Post Office
RACS	Revenue Accounting Control System
RCI	Refund Correction Indicator
RPS	Remittance Processing System
RSN	Refund Schedule Number
RTR	Remittance Transaction Research
SB/SE	Small Business & Self-Employed
SCCF	Service Center Control File
SLA	Service Level Agreement
SP	Submission Processing
SSA	Social Security Administration
SSN	Social Security Number
TAS	Taxpayer Advocate Service
TBOR	Taxpayer Bill of Rights
TC	Tax Class OR Transaction Code
TE	Tax Examiner
TE/GE	Tax Exempt & Government Entities
TIN	Taxpayer Identification Number
TS	Taxpayer Services
TY	Tax Year
U.S.	United States
x-Ref	Cross-Reference
ZIP	Zone Improvement Plan

3.12.10.1.7 (01-01-2020)

Related Resources

This manual is your main source of information in correcting the record on the screen and the related document. Also, research within the following IRM manuals to find procedures to correct errors:
1. IRM 3.12.37, IMF General Instructions, which has general instructions for correcting Individual Master File (IMF) records on the Error Resolution System (ERS) screen, document control inventories and management reports;
2. IRM 3.12.38, BMF General Instructions, which has general instructions for correcting Business Master File (BMF) records on the Error Resolution System (ERS) screen, document control inventories, and management reports;
3. IRM 3.11.10, Revenue Receipts, which is supplemented with instructions on ERS processing.
The following other manuals, or documents, may be used as resources:
- IRM 3.24.10, Revenue Receipts
- IRM 3.8.44, Campus Deposit Activity.
- IRM 3.8.45, Manual Deposit Process.
- IRM 3.5.10, Remittance Transaction Research (RTR) System.
- IRM 3.11.212, Applications for Extension of Time to File.
- IRM 3.12.212, Applications for Extension of Time to File.
- IRM 2.3, IDRS Terminal Responses.
- IRM 2.4, IDRS Terminal Input.
- IRM 21.3.3, Incoming and Outgoing Correspondence/Letters
- Document 6209, IRS Processing Codes and Information.
- Document 7071, IMF Name Control Job Aid.
- Document 7071-A, BMF Name Control Job Aid.
- Document 7475, State Abbreviations, Major City Codes (MCC), and Address Abbreviations.
  
  Note:
  
  IRM 2.3 and IRM 2.4 contain several IRM Sections of IDRS input and response command codes. Refer to the list of Part 2 IRMs at https://publish.no.irs.gov/pubsys/irm/indp02.htm.

3.12.10.1.8 (01-01-2019)

♦IRM Deviation Procedures♦

IRM deviations must be given in writing following instructions from IRM 1.11.2.2.4, When Procedures Deviate from the IRM, and elevated through proper channels for executive approval.

3.12.10.2 (01-01-2022)

Overview

Revenue receipts are documents showing a payment received by IRS from a taxpayer. Most of the "Documents Processed As Revenue Receipts" (displayed in the table in IRM 3.12.10.2.1, below) are prepared by campus tax examiners (usually in Accounting and/or Accounts Management) and processed in the Submission Processing (SP) campuses. The Tax Class and Master File Tax Account Code (MFT) are the same as for the original return. The Tax Class, MFT Code, and Document Code (DC) will be derived according to the specific document being processed.
In addition to the forms created by the campuses, the Service receives various payment vouchers from taxpayers (including the Forms 1040-C (U. S. Departing Alien Income Tax Return) and Form 1040-ES (Estimated Tax for Individuals)) to offset future tax liability.
- The voucher forms received from taxpayers (found with a "V" in the table (see IRM 3.12.10.2.1) are processed under Document Codes 70 and 76.
- Forms processed under Document Codes 17, 18, 19, 20, 24, 45, 48, 51*, 58, 61, and 87 are "Documents Processed As Revenue Receipts" .
  
  Note:
  
  *Although Document Code 51 (Prompt/Manual/Quick Assessment) is displayed here and used for certain transactions, it is most used in Credit and Account Transfers transactions. This includes processing of Jeopardy, Prompt and Quick assessment transaction documents.
- Form 1040-C is used by departing aliens who intend to depart from the U.S., for purposes of reporting income received or expected to be received for the entire taxable year, decided on as nearly as may be, up to and including the date of intended departure.
- Form 1040-ES is used by persons with income not subject to tax to figure and pay estimated tax.
The instructions in this IRM are for correcting errors made by taxpayers as well as those made by campus operations.

3.12.10.2.1 (01-01-2024)

Documents Processed As Revenue Receipts

The individual Revenue Receipt document processed as part of the Error Resolution System (ERS) can be found by its specific document code. The following table lists those forms (by document code) which are transcribed directly through the ISRP (Integrated Submissions and Remittance Processing) system (see also IRM 3.24.10, ISRP System - Revenue Receipts, for more information). Refer to Exhibit 3.12.10-1, Valid Tax Class-BMF/IMF MFT Code - Tax Period Tables, for a list of those Master File Tax (MFT) codes for other tax and related forms for which the proper transactions are posted to the Master File.

The specific documents codes and related forms are:

Document Code	Form	Description
17	1041-ES	Estimated Tax for Estates and Trusts-Payment Voucher
17	2287	Check/Payment Not Accepted by Bank
17	2758	Application for Extension of Time to File Certain Excise, Income, Information, and Other Returns
17	3244	Payment Posting Voucher
17	3552	Prompt Assessment Billing Assembly
17	4482	General Purpose CP Notice Form
17	4840	Balance Due-NMF Fourth Notice (CP 504)
17	4868	Application for Automatic Extension of Time to File U.S. Individual Income Tax Return
17	8804, 8813	Annual Return for Partnership Withholding Tax (Section 1446)/Partnership Withholding Tax Payment Voucher (Section 1446)
18	809	Receipt for Payment of Taxes
18	1040-C	U. S. Departing Alien Income Tax Return
18	3244	Payment Posting Voucher
18	4907	TDA/Taxpayer Delinquent Account Assembly
19	1041-ES	Estimated Income Tax for Estates and Trusts (Fiduciaries Payment Voucher)
19	8804, 8813	Annual Return for Partnership Withholding Tax (Section 1446)/Partnership Withholding Tax Payment Voucher (Section 1446)
19	4868	Application for Automatic Extension of Time to File U.S. Individual Income Tax Return (Lockbox)
20	1040-ES	Estimated Tax for Individuals
24	2424	Account Adjustment Voucher
45	3245	Posting Voucher-Refund Cancellation or Repayment
45	3753	Manual Refund Posting Voucher
45	4466	Corporation Application for Quick Refund of Overpayment of Estimated Tax
45	4694	Notice of Refund Repayment Check Not Accepted by Bank
45	12857	Refund Transfer Posting Voucher
45		Disbursing Center Refund Cancellation Lists
48	3809	Miscellaneous Adjustment Voucher (used for non-revenue receipt credits)
51	514-B	Tax Transfer Schedule
51	3552	Prompt Assessment Billing Assembly
58	3809	Miscellaneous Adjustment Voucher (used for non-revenue receipt credits)
58	8758	Excess Collections File Addition
61	1040-C	U.S. Departing Alien Income Tax Return
70 & 76	940-V	Federal Unemployment Tax Payment Voucher
70 & 76	940V-EZ	Short Form Federal Unemployment Tax Payment Voucher (Historical Only)
70 & 76	941-V	Employers Quarterly Tax Payment Voucher
70 & 76	943-V	Employers Annual Payment Voucher for Agricultural Employees
70 & 76	945-V	Withheld Federal Income Tax Payment Voucher
70 & 76	1040-V	U. S. Individual Tax Payment Voucher
70 & 76	2290-V	Heavy Highway Vehicle Use Tax Payment Voucher
87	2287	Check/Payment Not Accepted by Bank

3.12.10.2.1.1 (01-01-2020)

Format Codes

The following format codes are valid for revenue receipt processing:

Format Code	Master File Designation	Format Code Description
023	BMF	All BMF MFTs
024	IMF	MFTs 30, 31, 35, 55, 65, or 82
042	IMF IRAF	MFT 29
063	IMF	Form 4868

3.12.10.2.2 (01-03-2023)

Error Resolution System (ERS)

The Error Resolution System will identify errors according to type and priority. The record heading will show the type of error, and this IRM will furnish the solution for the displays of the errors.
Records will be placed into the Error Inventory or the Workable Suspense Inventory for correction. Once the Error Resolution Tax Examiner accesses the record and it is displayed on the screen, you must resolve the error by either:
1. Fully correcting the error codes and invalid conditions; or
2. Placing the record in suspense until more information is received; or
3. Rejecting the record from pipeline processing.
Corrections will include correcting errors resulting from editing or transcription.
This manual is your main source of information in correcting the record on the screen and the related document. Also, research within the following IRM manuals to find procedures to correct errors:
1. IRM 3.12.37, IMF General Instructions, which has general instructions for correcting Individual Master File (IMF) records on the Error Resolution System (ERS) screen, document control inventories and management reports;
2. IRM 3.12.38, BMF General Instructions, which has general instructions for correcting Business Master File (BMF) records on the Error Resolution System (ERS) screen, document control inventories, and management reports;
3. IRM 3.11.10,, Revenue Receipts, which is supplemented with instructions on ERS processing.
See also IRM 3.12.10.1.7, Related Resources, for other manuals or documents which may be used as references.

Throughout this IRM, forms may be referred to by numbers only. The titles of such forms may not be used. The chart below shows the form number, title, and use.

Form	Title	Use
Form 3465	Adjustment Request	-to request transfer of credits to identify the reason for using Action Code.
Form 3696	Correspondence Action Sheet	-to issue correspondence.
Form 4028	Service Center Control File Adjustment Record (SCCF Format Code 216)	-to make manual adjustments to SCCF.
Form 4028-A	Service Center Control File (SCCF) Renumber Adjustment Record (Format Code 310)	-to make manual adjustments to SCCF.
Form 4227	Intra-SC Reject or Routing Slip	To route documents to other areas. Form 4227 is used by all functions to route returns and other controlled documents between service center (i.e., campus) activities.
Form 8161	ERS Return Charge-Out	To charge out returns on the new suspense list, rejected records list and duplicate document register. Document Perfection Branch will also use a routing slip and history item.

3.12.10.2.3 (01-01-2016)

ERS Inventories

ERS records are divided into three inventories.
- The ERS Error Inventory holds records that do not pass all required checks from initial input. Records are accessed by block DLN, and the documents are still in complete block while being worked. Each correction is validated and redisplayed immediately.
- The ERS Workable Suspense Inventory holds records that have been suspended during processing and can now be corrected. Each record is accessed by inputting the complete 14-digit DLN, as the document has been pulled from the original block and is no longer found with block processing.
- The ERS Unworkable Suspense Inventory holds records that are being held in suspense, pending a reply to correspondence or the document has been routed elsewhere in the campus. These records are not included in the on-line file and cannot be corrected until they have been activated in overnight batch processing.

3.12.10.2.4 (01-01-2016)

Types of Errors

ERS will identify errors according to the type and priority. The record heading will show the type of error.
The types of errors are:
1. Action Code Error (Priority I)-an action code has been assigned to a document.
2. Section Error (Priority II)-these errors can include several types, such as: edit; missing section; terminus error; and Distributed Input System (DIS) problem code.
3. Field Validity Error (Priority III) -a field fails to meet the specific requirements for validity.
4. Math/Consistency Error (Error Codes) (Priority IV)-a record is assigned an error code because of a math error or inconsistency between fields.

3.12.10.2.5 (01-01-2016)

Status Codes

Records for the documents in the Error Resolution System are controlled by status codes. The status is updated when the record is placed in a specific inventory. The following is a list and brief explanation of these status codes:

Code	Explanation
Status 100	Error awaiting correction. Records are in the error inventory.
Status 2XX	Suspense record awaiting information. Records are in the unworkable suspense inventory.
Status 3XX	Suspense period expired-no response. Records are automatically placed in the workable suspense inventory by the computer.
Status 4XX	Record with information awaiting correction. Records are placed in the workable suspense inventory either automatically by the computer or manually by using Command Code ACTVT.
Status 900	Record is in the unselected inventory.

The final two positions of the status code will consist of the first two positions of the action code. This will put similar work together on the workable suspense inventory.

Example:

Status Code 321: "3" equals "Suspense period expired" ; and "21" equals No response to taxpayer correspondence.
If a record has been selected to be held for Quality Review, the second and third positions will be "QA" . For example, "1QA" , "3QA" , "4QA" .
Records for which the suspense period has expired before being activated are automatically moved from status 2XX to status 3XX.

3.12.10.2.6 (01-01-2017)

Command Codes (CCs) Overview

A five-character command code (CC) must be entered with every screen transmission. The CC will indicate what function is to be performed. Except for CRECT, the data accompanying the CC will be validity checked for format and content.
The CCs needed for correcting ERS records in the Error and Workable Suspense Inventory are explained in the following IRMs:
1. IRM 2.4, IDRS Terminal Input.
2. IRM 2.3, IDRS Terminal Responses.
3. IRM 3.12.37, Error Resolution---IMF General Instructions.
4. IRM 3.12.38, Error Resolution---BMF General Instructions.
Note:

IRM 2.3 and IRM 2.4 contain several IRM Sections of IDRS input and response command codes. Refer to the list of Part 2 IRMs at http://publish.no.irs.gov/pubsys/irm/indp02.htm.
There are five types of CCs used for correcting the error inventory and the workable suspense inventory. These codes are:
1. Security Command Codes.
2. ERS Command Codes.
3. Research Command Codes.
4. Reject/Suspense Command Codes.
5. Inventory Control Command Codes.

The IDRS and ERS command codes needed are briefly described in the tables provided below:

SECURITY COMMAND CODES

Security Command Codes	Definition
SINON	Use to sign on to the computer. SINON will be used by all computer users. The password must be entered but it does not appear on the screen.
SINOF	Use to sign off the computer. SINOF will be used by all computer users. SINOF must be keyed onto the screen when signing off. The response will be "Request Completed" . Note: SINOF must be used when leaving the computer or at the end of a shift. SINOF is valid at any time.

ERS COMMAND CODES

ERS Command Codes	Definition
GTREC	Use to access the first error record in an ERS error block, or to access a specific record in the Workable Suspense Inventory.
CRECT	Use to enter a correction. CRECT will be valid only after an error has been displayed in response to the GTREC command. The remittance field in a record is not correctable with CC CRECT.
GTSEC	is used to obtain the display of any data section within the record in progress. The response will be the display of all correctable fields of the requested section, including blank fields. No computer-generated fields or error indicators will be shown. If no data is present in the specified section, the empty format of the requested section will be displayed.
GTRECQ	Use to recover and correct an ERS record that has been selected for next day correction review by Quality Review.
GTRECW	Use to recover an ERS data record that has already been worked. This command code can be used at any time on the same processing day. If an error is discovered on a subsequent (i.e., later) day, the record must be corrected using Notice Review and Adjustment procedures.
SSPND	Use with an ERS action code to place a record into suspense status. SSPND is valid for error correction and suspense correction.

RESEARCH COMMAND CODES

Research Command Codes	Definition
ENMOD	Use to research entity information.
ENREQ	Use to request either an INCHG (IMF) or BNCHG (BMF/EPMF) format for input of an entity change transaction. ENREQ is a generated screen display, and it must be preceded by ENMOD.
INOLE	Use to access the most current entity data from the National Account Profile (NAP), which holds selected entity information for all Master File entity data (including SSA and cross-reference Data) for any specific TIN.
BMFOL	Use to research posted and pending BMF information. BMFOL provides on-line research capability of nationwide entity and tax data information posted to the BMF. BMFOL can display entity, posted return, status history, vestigial (Retention Register), and adjustment data for a specific EIN. A definer code must be used.
EMFOL	Use to research posted and pending EPMF information. This file is updated weekly. The sponsor EIN must be input with a definer to use this command code. Use this CC to research information for MFT 76 (Form 5330) prior to being added to the BMF in January 2001. A definer code must be used.
IMFOL	Use to research posted and pending IMF information. IMFOL provides nationwide IMF entity and tax data information on-line for tax accounts that are in credit or debit status, contain freeze conditions or open IDRS control bases. It will also display a list of accounts moved to the Retention Register. Other accounts that are not on the Retention Register will be available on-line within 24 hours upon request. A definer code must be used.
ACTON	Use to establish control bases; to update or close control bases that are open; to correct name controls on dummy accounts; to append history items to modules on IDRS; and to generate TC 902s to secure tax modules and their related entity data from the Master File.
NAMES NAMEI (IMF) TPIIP (IMF)	Use to research the national Name Search Facility database to query a national file of name and addresses at ECC-MTB, using a taxpayer name and address to locate an SSN. A search can be made on both the primary and secondary filer names.
NAMEE NAMEB (BMF)	Use to research the national Name Search Facility database to query a national file of name and addresses at ECC-MTB, using a taxpayer name and address to locate an EIN.
FINDE	Use to research the national Name Search Facility (NSF) at ECC-MTB for the business' name and address information, using the EIN.
FINDS	Use to research the national Name Search Facility (NSF) at ECC-MTB for the taxpayer's name and address information, using the SSN.
TXMOD	Use to access specific tax modules which contain pending and posted transactions; and to find out the status of an account.
SUMRY	Use to review pending transactions and currently active tax modules under a specific TIN.
BRTVU ERTVU RTVUE	These CFOL CCs provide access to line items transcribed from BMF, EPMF, and IMF returns and related schedules. These CCs have a summary screen for each return, and they require a definer code to access a particular screen.

REJECT/SUSPENSE COMMAND CODES

Reject/Suspense Command Codes	Definition
ACTVT	Use to transfer an unworkable suspense record to the workable inventory.
ERINV	Use to research a DLN or TIN on ERS.
FRM49	Use to input "fact of filing" when a return is withdrawn from normal processing, i.e., correspondence or management suspense. Also use to suppress an account (TC 59X and Closing Code XX).
NWDLN	Use to assign a renumbered DLN on an ERS record.
RJECT	Use to delete a record from ERS.

INVENTORY CONTROL COMMAND CODES

Inventory Control Command Codes	Definition
ERVOL	Use to obtain the actual count of records in the current Workable Inventory or the status of an error record.
EREMP	Use to add, delete, or change employee records on the ERS Employee Name and Organization File; or to designate a specific employee for Quality Review Analysis the following day. This CC is used more by management.
ERUTL	Use as a utility command to display several different areas within the ERS record for research purposes. Use to display: section problem indicators; error code and clear codes; section presence indicators; and selected header data. This CC is used more by management.

Reminder:

For proper input and responses to the above command codes, refer to IRM 2.3, IDRS Terminal Responses, and IRM 2.4, IDRS Terminal Input. IRM 2.3 and IRM 2.4 contain several IRM Sections of IDRS input and response command codes. Refer to the list of Part 2 IRMs at http://publish.no.irs.gov/pubsys/irm/indp02.htm. These IRMs are also available via SERP.

3.12.10.2.7 (01-01-2016)

Action Codes (AC)

The ERS Action Code (AC) indicates that specific information is missing or that the record is to be suspended or rejected from processing.
1. An AC is displayed as a Priority I Error.
2. See Exhibit 3.12.10-4 for a list of ACs, including workday suspense and the function in which they are used.
Document Perfection tax examiners will assign a three-digit code to numbered returns when they decide that the document, in its present form, is unprocessable. The AC assigned by Document Perfection will be transcribed into the record of the document.
The AC will have sufficient detail to indicate if correspondence is to be sent to the taxpayer, if research is required, or if other action is required.
1. Form 3696, Correspondence Action Sheet, will be attached when initiating correspondence by Document Perfection or whenever letters are not issued through IDRS.
2. Form 4227, Intra-SC Reject or Routing Slip, will be attached for routing within the campus (in-house research). An explanation concerning the missing information must be attached to the document.
The presence of a valid AC other than 001 or 999, will place the record in the suspense inventory, either workable or unworkable.

Note:

Form 8161, ERS Return Charge-Out, will be computer generated for all new suspense items.
If the AC assigned by Document Perfection is invalid or incomplete, the record will be assigned to the error inventory for correction or deletion of the code.
Only one AC may be assigned at a time to record. The priority of the ACs will be 310, 6XX, 4XX, 3XX, 2XX.
An ERS Tax Examiner may enter an AC on a record, delete or correct an invalid code, or may overlay the present AC with another to resuspend or reject from ERS. This is done by entering a valid AC with CC SSPND, RJECT, or NWDLN.
An ERS tax examiner entering a valid AC with CC SSPND will be clearing the record from the screen and placing the record in either workable or unworkable suspense.
An ERS tax examiner entering a valid AC with CC RJECT will be rejecting the record from ERS. Generally, SCCF will be automatically updated for the rejected records.

3.12.10.2.8 (01-01-2016)

Clear Code "C" and "000"

The letter "C" is used as a Clear Code on an error code where the error condition is such that the resolution does not require a change or correction to the record as displayed. The display will include a Clear Field labeled "CL" to indicate the possible need of a Clear Code. CC CRECT is used to enter the "C" .
Error codes indicating the possible need of a Clear Code are cleared by either correcting the condition or entering a "C" to indicate no correction is needed.
Clear Code "C" is also used for clearing the action code (AC) from the screen after corrections have been completed. With AC 410 and AC 700, the AC must be cleared initially so that other errors in the record can be resolved.

Note:

The presence of the "C" with a Priority I Error indicates that you have made the corrections to the AC and now wish to have other errors on the record displayed.
CC SSPND will cause all "C" Clear Codes for error codes to be cleared.
The program will erase all "C" Clear Codes for error codes and ACs for the new days error inventory and workable suspense inventory. Unfinished records from the previous day will contain none of the "C" Clear Codes that were assigned to a record that was not completely worked.
Clear Code "C" will prevent any other corrections to the record to accompany Clear Code "C" . If a correction must be entered and transmitted, it must be done prior to entering and transmitting Clear Code "C" .
The "000" is also used as a Clear Code when deleting action codes. It will only be used when the ACs are invalid or erroneous, and you have decided that there is no valid reason to suspend the record.

Note:

The "000" cannot be used in suspense correction.

3.12.10.2.9 (01-01-2016)

Unprocessable ADP Documents

When perfection of a record is not possible and it is necessary to correspond, perform in-house research, or refer the document to another area of the campus, the record will be suspended, and the required action taken.

3.12.10.2.9.1 (01-01-2016)

Suspending Unprocessable Records

Suspend the unprocessable record by entering CC SSPND followed by the proper action code (AC). In cases where the AC cannot describe the required action, attach a note of explanation to the document.
If the tax examiner will not be issuing a letter through IDRS, it will be necessary to attach a Form 3696, Correspondence Action Sheet, to issue the correspondence.
A Form 8161, ERS Return Charge-Out, will be computer generated for all new suspense items. The charge-out will be used for pulling documents as well as routing and controlling documents while the record is being held in suspense, and for use in associating the document with the Workable Suspense Inventory when the record becomes workable.

Note:

The ISRP archive document will be used to record corrections and renumbering. This document then becomes the real document and will be sent to files for future research.

3.12.10.2.9.2 (01-01-2016)

Workable Suspense Inventory

When a record appears on the workable suspense inventory with the action code (AC) as its priority, use the following steps:
1. Tax examiners will add the information received to the record or follow IRM instructions for the "no reply" and clear the AC by entering the "C" in the Clear Code Field and transmitting.
2. Once the AC is cleared, any validity, section or math/consistency errors will be displayed for correction.
3. Records may have been unprocessable and again require suspension for more information. A charge-out will not be generated for resuspended items. The charge-out must be notated in the proper block by entering the AC and date.
ERS will automatically control most of the adjustments to the Service Center Control File (SCCF). When a manual adjustment is required, use one of the following:
- Form 4028, Service Center Control File Adjustment Record; or,
- Form 4028-A, Service Center Control File (SCCF) Renumber Adjustment Record.
Note:

Preparation of these forms is explained in IRM 3.12.37 (Error Resolution - IMF General Instructions) and IRM 3.12.38 (Error Resolution - BMF General Instructions).
When perfection is not possible through IDRS research or contact with the preparer (per local campus procedures), the record may be rejected from ERS, and action initiated to have the DLN voided. If remittance is involved, remittance may be transferred to the "Unidentified Remittance File" .
Perfection may be possible, but the record may require renumbering or need to be reinput because of non-correctable fields (DLN or remittance amount may need correcting). The record will require rejection. Reject the record by entering CC RJECT or CC NWDLN followed by the proper AC.
1. To renumber, use CC NWDLN with AC 611.
2. To reinput, use CC RJECT with AC 630.
3. To void the DLN, use CC RJECT with AC 640.
Form 8161 will be generated for all rejected records. The Form 8161 will remain in the SC file for future reference. If the DLN was transcribed wrong and is wrong on the screen, the DLN on the charge-out will be erroneous. The correct DLN must be notated on the charge-out for use in pulling the document. Inform your manager of the block involved and the physical location of the document.

3.12.10.2.9.3 (01-01-2016)

Unworkable Suspense Inventory

Records requiring correspondence research or routing to other campus functions are placed in Unworkable Suspense Inventory to await more information.

3.12.10.2.10 (01-01-2016)

Non-ADP Document

A non-ADP document is a document being processed for a tax period that ended before the ADP (Automated Data Processing) system was in place for the document.
For IMF documents the non-ADP tax period is prior to 196212.

Exception:

If the MFT is 29 or 55, the non-ADP tax period is prior to 197512.
For BMF documents the non-ADP tax period is prior to 196112. See the following exceptions below:
- If the MFT is 08, the non-ADP tax period is prior to 200412.
- If the MFT is 13, the non-ADP tax period is prior to 198012.
- If the MFT is 14, the non-ADP tax period is prior to 200612.
- If the MFT is 16, the non-ADP period is prior to 199412.
- If the MFT is 17, the non-ADP tax period is prior to 200512.
- If the MFT is 40, the non-ADP tax period is prior to 200401.
- If the MFT is 46 or 76, the non-ADP period is prior to 198412.
- If the MFT is 49, the non-ADP tax period is prior to 200602.
- If the MFT is 74, the non-ADP tax period is prior to 199101.
When a document is for a non-ADP period, the record will be rejected from ERS and processed as Non Master File (NMF).
1. For non-remittance NMF items, SSPND/RJECT 620.
2. For the NMF item with payment, follow the instructions in IRM 3.12.37 (Error Resolution - IMF General Instructions) and IRM 3.12.38 (Error Resolution - BMF General Instructions).

3.12.10.3 (01-01-2016)

General Correction Procedures

Throughout the text of this IRM, procedures have been written to verify specific fields.
1. When it is found that these fields have been edited or transcribed incorrectly, it is always necessary to correct the specific field(s) which are in error and to leave a working trail on the document when proper.
2. For specific instructions of correction procedures, see the applicable IRM or Error Code.
For subsequent (i.e, later) payments, if tax liability cannot be verified via IDRS research, SSPND 342 (Verification of Credits) or 360 (Other In-House Research).
For details on specific IDRS research procedures, see the applicable IRM and BMF/IMF Job Aids.
Tax examiners (TEs) in ERS will research, using the following order of priority: pre-printed IRS vouchers, checks, any other attachments and/or other documentation.

3.12.10.3.1 (01-01-2025)

Name Control/TIN Mismatch

If the IMF/BMF Name Control underprint is XXXX, research using NAMES, NAMEI and/or TPIIP for IMF and NAMEE and NAMEB for BMF.

Exception:

If Form 4868 contains an EIN or there is an indication a business is filing the extension, see IRM 3.12.10.4.3(4), Field 01TIN - Taxpayer Identification Number.

Note:

See IRM 3.8.45.5.13.1:(2) (Processing Payments Received with a 2-D Bar Code Notice and IRM 3.8.45.5.13, Imperfect Returns or Documents, for information regarding use of Command Code TPIIP.

Note:

Also consult IRM 2.3.60, Command Codes NAMES, NAMEE, NAMEI, NAMEB, FINDS, FINDE, and TPIIP, for more information regarding Command Code TPIIP.
If a different TIN is not found on INOLE for an SSN/EIN, SSPND 320 for Entity.
If "No Record Found" on INOLE for an SSN/EIN, SSPND 320 for Entity.
If a different TIN is not found through research and one is not found on INOLE for an SSN/EIN, SSPND 320 for Entity.

Note:

A TC 000 is input by Entity for IMF to establish an account on the valid side. A TC 000 is also input by Entity on trusts that haven’t been activated (which haven’t been funded yet).
1. If INOLE defaults to INOLEX, and Name Control matches, input TC 000 to establish account on the valid side. Leave a note on the RTR system when establishing a TC 000 on the valid side.
2. If INOLE defaults to INOLEX, and Name Control does not match, input TC 000 to establish account on the invalid side.
  
  Note:
  
  When establishing TC 000 on the invalid, always use an asterisk (*) behind the SSN when accessing CC ENMOD. This will access the invalid side. Leave a note on the RTR system when establishing a TC 000 on the invalid side.
If through research a different SSN is found, edit the TIN in the entity area. Circle out any incorrect information. If not found on BMF, SSPND 320.

Note:

An SSN on BMF indicates this TIN is for an estate (MFT 52) or gift tax (MFT 51) account. Look for SSN*V accounts.
Occasionally, taxpayers may designate a specific TIN for a payment being made. This specific TIN may be different from the name on the check. Payment vouchers are sometimes prepared using the designated TIN and the check entity, which may cause a mismatch between the Name Control and TIN.
To prevent erroneous refunds and to confirm proper application of payments, a review of the tax module MUST be made before correcting invalid Name Control/TIN mismatches.
If another TIN is found, research IDRS to review the tax module. Research BMFOLT/IMFOLT for record of payments (if similar amounts posted accept).

Example:

Payments of the same dollar amounts posting (made more than once by the same taxpayer) could qualify as examples of "similar payments" .
1. If none of the above apply, search for a new TIN, using NAMEE/NAMEB (for BMF) or NAMES/NAMEI/TPIIP (for IMF).
2. If a new TIN is located, research INOLE for account and then research, using BMFOLT/IMFOLT for payment history.
3. If correct TIN cannot be figured out, SSPND 320 to Entity.
Note:

The ISRP check copy or attachments that may be with the payment voucher can also be used in making a determination.

Note:

When making a determination (in cases involving "third-party" checks), use the information on pre-printed voucher before using the information contained on the "third-party" check(s).

Caution:

Before SSPND 320, make sure the MFT Doc Code and tax class match.

3.12.10.3.2 (01-01-2016)

Extensions with Foreign Address, Out of Country, Living Abroad, or with Foreign Income Exclusion

If an extension is filed with a foreign address or an indication that the taxpayer is out of the country, living abroad or qualifies for the foreign income exclusion, the extension MUST be forwarded to the Austin Campus.
1. Suspend with AC 650 (International (ACI)).
2. Transship the extension, per local campus procedures.
Note:

Taxpayers who qualify for "Taxpayer Abroad" may or may not indicate a foreign address.
The following addresses are not considered as foreign and MUST be processed as domestic addresses:
- American Samoa
- Federated States of Micronesia
- Guam
- Republic of Marshall Islands
- Commonwealth of the Northern Mariana Islands
- Republic of Palau
- Puerto Rico
- Virgin Islands
When transshipping extensions to another campus, do not send Letter 86C, Letter (Referring Taxpayer Inquiry/Forms to Another Office). Extensions are exempted from AC 61, which requires the 86C Letter.
For further instructions regarding transshipping extensions, see IRM 3.11.212 (Returns and Documents Analysis - Applications for Extension of Time to File).

3.12.10.3.3 (01-01-2025)

Installment Agreement User Fee (IAUF)

Installment Agreement User Fees (IAUFs) are processed through the pipeline as revenue receipt data. The tax and fee payments will be separate transaction records.
- The Primary Transaction Code (Field 01TC) will be 694 (Designated Payment of Fees and Collection Costs).
- The Secondary Transaction Code (01STC) will be 360 (Fees and Collection Costs).
IMPORTANT (Effective July 1, 2024 (CY 2024)): The Office of Chief Counsel informed us in August 2024 that Collection changed Installment Agreement User Fees (IAUF) again. The new Installment agreement user fees changed again, effective July 1, 2024. As directed by Chief Counsel, we copied the following information from Collection’s subsection IRM 5.14.1.2(10), from IRM 5.14.1, Installment Agreements, Securing Installment Agreements.
- The purpose of an IA user fee is for the IRS to recover the costs of administering the IA user program.
- 31 United States Code (USC) 9701, as interpreted by the Office of Management and Budget (OMB) Circular No. A-25, provides the authority for the imposition of user fees.
- User fees are imposed for services pertaining to the entering into, and the restructuring or reinstating of, an installment agreement.
- See 26 CFR 300.1, Installment agreement fee and 26 CFR 300.2, Restructuring or reinstatement of installment agreement fee.
  
  Note:
  
  We copied the above text from Collection’s IRM 5.14.1, but are listing these items in bullet format (because the original text could not be copied in the format used by the Collection author(s).

The current new rates (effective July 1, 2024), as described under Paragraph (10) under IRM 5.14.1.2, entitled, Installment Agreements and Taxpayer Rights, are shown in the following table:

User Fee Rates (April 10, 2018 through June 30, 2024)	User Fee Rates (Effective on July 1, 2024)
a. Origination Fee: Manual: Low-income non-DDIA (regular IA) origination fee of $43 entered into on or before 6/30/2024 may be reimbursed if certain conditions apply. Low-income DDIA origination fee entered into on or before 6/30/2024-$0 DDIA origination $107 Regular IA origination - $225	a. Origination Fee: Manual: Low-income non-DDIA (regular IA) origination fee of $43 entered into on or after 7/1/2024 may be reimbursed if certain conditions apply. Low-income DDIA origination fee entered into on or after 7/1/2024-$0 DDIA origination $107 Regular IA origination - $178
b. On-Line Payment Agreement (OPA): OPA Low-Income Non-DDIA (regular IA) origination fee of $43 entered into on or before 6/30/2024 may be reimbursed if certain conditions apply. OPA Low-Income DDIA origination for DDIAs entered into on or before 6/30/2024 - $0 OPA Regular origination - $130 OPA DDIA origination - $31 Note: Taxpayers must establish their IA through OPA to be eligible for the OPA user fees shown above.	b. On-Line Payment Agreement (OPA): OPA Low-Income Non-DDIA (regular IA) origination fee of $43 entered into on or after 7/1/2024 may be reimbursed if certain conditions apply. OPA Low-Income DDIA origination for DDIAs entered into on or after 7/1/2024 - $0 OPA Regular origination - $69 OPA DDIA origination - $22 Note: Taxpayers must establish their IA through OPA to be eligible for the OPA user fees shown above.
c. Reinstatement/Restructuring user fee: Low-income Non-DDIA (regular IA) reinstatement/restructuring fee of $43 entered into on or before 6/30/2024 may be reimbursed if certain conditions apply. Low-income DDIA reinstatement/ restructuring for DDIAs entered into on or before 6/30/2024- $0 OPA Low-Income reinstatement/ restructuring fee applies to regular IA and DDIA types entered into on or before 6/30/2024 - $10 All other reinstatement/restructuring -$89	c. Reinstatement/Restructuring user fee: Low-income Non-DDIA (regular IA) reinstatement/restructuring fee of $43 entered into on or after 7/1/2024 may be reimbursed if certain conditions apply. Low-income DDIA reinstatement/ restructuring for DDIAs entered into on or after 7/1/2024- $0 OPA Low-Income reinstatement/ restructuring applies to regular IA and DDIA types entered into on or after 7/1/2024 - $10 All other reinstatement/restructuring -$89

.

IMPORTANT (beginning with Calendar Year 2024 (CY 2024)): The Office of Chief Counsel informed us (during Calendar Year 2023) that some of the dollar amounts in this subsection are outdated. We added their chosen text under IRM 5.19.1.6.4.6(5) to this subsection that, for Installment Agreements (IAs) entered into on or after April 10, 2018, IA user fees will be reimbursed to low-income taxpayers who are unable to make electronic payments through a debit instrument upon completion of the IA.

Note:

Taxpayers must establish their Installment Agreement (IA) through "OPA" to be eligible for the OPA user fees shown below. See IRM 5.19.1.6.4.6(5) for more information.

Reminder:

For Installment Agreements (IAs) entered into on or after April 10, 2018, IA user fees will be reimbursed to low-income taxpayers who are unable to make electronic payments through a debit instrument upon completion of the IA.

Note:

The Office of Collection, not Submission Processing (SP) examiners, will make these (IA) determinations. For information regarding User Fee Installment Agreement (UFIA), consult Part 5 (Collecting Process); IRM 5.19.1, Liability Collection - Balance Due; IRM 5.19.1.6.4.6, IA Payment Methods and User Fees (UF) Overview.
The Current User Fee Rates listed below provide the money amounts for Installment Agreements from April 10, 2018, to the present (see Paragraphs (6) through (11), below):
Origination User Fee (Manual):
- Low-Income regular IA origination - $43, which may be reimbursed if certain conditions apply.
- Low-Income DDIA origination for DDIAs entered into on or after 4/10/2018 - $0.
- DDIA origination - $107.
- Regular IA origination - $225.
Online Payment Agreement (OPA):
- OPA Low-Income Regular origination - $43.
- OPA Low-Income DDIA origination for DDIAs entered into on or after 4/10/2018 - $0.
OPA Regular origination:
- $149 for IAs originated 1/8/2022 or earlier.
- $130 for IAs originated 1/9/2022 or after.
- OPA DDIA origination - $31.
  
  Note:
  
  Taxpayers must establish their IA through OPA to be eligible for the OPA user fees shown above.
Reinstatement/Restructuring User Fee (Manual):
- Low-Income regular IA reinstatement/restructuring - $43, which may be reimbursed if certain conditions apply.
- Low-Income DDIA reinstatement/restructuring for DDIAs entered into on or after 4/10/2018 - $0.
- All other reinstatement/restructuring - $89.
Online Payment Agreement (OPA):
- Low-Income regular IA reinstatement/restructuring (may be reimbursed if certain conditions apply.
- $43 for IAs reinstated or restructured on December 31, 2018 or earlier.
- $10 for IAs reinstated or restructured on January 1, 2019, or after.
All other reinstatement/restructuring:
- $89 for IAs reinstated or restructured on December 31, 2018, or earlier.
- $10 for IAs reinstated or restructured on January 1, 2019, or after.
IMPORTANT: The Prior User Fee Rates listed in Paragraphs (13) through (16) below provide the (former) money amounts for Installment Agreements User Fees (IAUFs) prior to April 10, 2018. Unless we are informed otherwise, the IAUF fees in the following paragraphs are Prior User Fee Rates only, and will NOT be used.

Installment Agreement User Fees (IAUFs) are processed through the pipeline as revenue receipt data. The tax and fee payments will be separate transaction records.

The Primary Transaction Code (Field 01TC) will be 694 (Designated Payment of Fees and Collection Costs).
The Secondary Transaction Code (01STC) will be 360 (Fees and Collection Costs).
Designated Payment Code 44 is for the OPA (On-Line Payment Agreement) Direct Debit Installment Agreement (DDIA) Origination Fee. The fee is $31.00.
Designated Payment Code 45 is for the OPA Non-Direct Debit Installment Agreement Origination Fee (Regular Fee). The fee is $149.00.
Designated Payment Code 46 is displayed currently in the Document 6209 (IRS Processing Codes and Information) as "RESERVED FOR COLLECTION" ).
Designated Payment Code 47 is the DPC for Installment Agreement Reduced Origination User Fee (Reduced for Low-Income Taxpayer)). The fee is $43.00.
Designated Payment Code 48 is the DPC for Direct Debit Reduced Origination User Fee (Low-Income). The fee is $43.00.
Designated Payment Code 49 is the DPC for Direct Debit Origination User Fee. This fee is now $107.00.
Designated Payment Code 50 is the DPC for Non-Direct Debit Installment Agreement Origination User Fee (IAUF)--Initial Origination Fee. The IAUF fee is $225.00.
Designated Payment Code 51 is the DPC for Installment Agreement User Fee (Reinstatement or Restructure Fee). The fee is $89.00.
Designated Payment Code 52 is the DPC for the Installment Agreement (IA) Reinstatement or Restructure Reduced User Fee- (Low-Income). The fee is $43.00.

MF	Tax Class	Doc Code	Tax Period (01TXP)	MFT (01MFT)	Designated Payment Code (DPC)
IMF	2	17 19	YYYY01	55	DPC 44 (OPA-DDIA fee) -the Primary/Secondary amounts will be $31.00. DPC 45 (OPA-Regular fee) -the Primary/Secondary amounts will be $149.00. DPC 46 ("RESERVED FOR COLLECTION" ) DPC 47 (Low-Income IA Fee) -the Primary/Secondary amounts will be $43.00). DPC 48 (Direct Debit Reduced Origination User Fee) -the Primary/Secondary amounts will be $43.00. DPC 49 (Direct Debit Origination User Fee) -the Primary/Secondary amounts will be $107.00. DPC 50 (Regular IA Fee)-the Primary/Secondary amounts will be $225.00. DPC 51 (Restructured/Reinstatement IA Fee)-the Primary/Secondary amounts will be $89.00. DPC 52 --Restructured/Reinstatement IA Fee (Reduced User Fee)) -the Primary/Secondary amounts will be $43.00.
BMF	3	17 19	YYYY12	13	Reminder: DPCs for BMF are the same as for IMF, above.

The Installment Agreement User Fees (IAUFs) data will be input from the source document (tax payment). The taxpayer’s payment will usually be split between the tax and fee transactions (split/multi blocks). A duplicate document may or may not be created to record the IAUF data. If the source document is used for both transactions, the volume on the ERS-1340 will be twice the volume of the documents present. Do not SSPND for missing unless the source document is not present.

Example:

Block 00219-000-056XX-X shows an error count of 2. There is only 1 document in the folder: Serial Number 00. Two records are in ERS; two records are on Service Center Control File (SCCF). The source document 00 was used to enter the data for the user fee document 01.
The Primary and Secondary Transaction Amounts (Fields 01TA> and 01SA>) will contain the same amount: $31 or $43 or $89 or $107 or $149 or $225.

Note:

If there was a multiple/split payment, the payment may not equal the required fee: $31 or $43 or $89 or $107 or $149 or $225.

Note:

The Tertiary Transaction Code and Amount (Fields 01TTT and 01TT>) will be blank.
If an entity correction is made on the source document record, make the same correction on the user fee record.

3.12.10.3.4 (01-03-2023)

Lockbox Processing: Form 1041ES Only

Form 1041ES remittances often involve split payments. A single check with a listing attached may contain numerous taxpayer identification numbers, names, and applicable payment amount.
If entity problems exist for at least one of the TINs on the list, the Lockbox Bank will figure out if further research by IRS is warranted.
Lockbox Banks contact Deposit Payment Perfection Unit (PPU) to research missing entity information. Research requests are faxed to PPU to figure out if payment can be processed to the correct tax account, or as an Incomplete transaction.
If the research by PPU does not provide sufficient information to process, the Lockbox Bank will send the payment and listing to the SPC as Unprocessable. See IRM 3.12.10.3.7, Lockbox Unprocessables Reduction: Basic Manual IDRS Research for Payment Perfection (special Payment Perfection procedures).

If the above action does not result in the ability to correctly process the payment, they will continue processing.

If ...	Then ...
Unable to figure out the name control (01NC),	enter AAAA.
Unable to figure out the taxpayer identification number (01TIN),	enter 00-XXXXXXX.

These records will require more research by the ERS examiner and must be referred to Entity if no record is found. (Error Code 004 will generate for "no account present" .)
If Entity is unable to figure out the correct name control and taxpayer identification number, the record MUST be sent to Unidentified.

Note:

Leave a note on the Remittance Transaction Research (RTR) system when sending the record to Unidentified Remittance File (URF).

3.12.10.3.5 (01-01-2025)

The Remittance Transaction Research (RTR) System

The Remittance Transaction Research (RTR) system is a researchable database that holds remittance processing data and images from the Integrated Submissions and Remittance Processing (ISRP) system and Lockbox Bank processing sites. Refer to IRM 3.5.10, Accounts Services---Remittance Transaction Research (RTR) System, for specific instructions on using the system.
RTR provides three years of images online for immediate retrieval. Images more than 3 years old are stored offline. These can be retrieved through an online request, which is retrieved and made available by the next business day.
Historical data and images in both the old RTR and InfoImage systems will be converted and made available. Historical data and images from the Lockbox Banks will not be made available. Requests for historical images from banks may still be necessary.
RTR users can query the RTR database to access remittance transaction data and images, print reports, and add notes to transactions.
A note must be added to the RTR System when a correction is made to the Name, TIN, Tax Period, Transaction Codes, Plan Number and/or anytime a correction is made to a payment, or a suspense initiated.
1. Notes are used to record changes, deletions, or suspense initiated with either an individual record or a block of records prior to posting to Master File.
2. Notes MUST contain enough information to allow users to track a payment record to the point at which it posts to a taxpayer's account.
3. Do not include information for fields that are unchanged or not deleted.
4. Also leave a note on the RTR system when sending the record to Unidentified Remittance File (URF).
5. If a Note is applied in error, create a new Note. Include the verbiage "Disregard Previous Note" at the beginning of the new note.
6. Do not apply a Note if nothing is changed, deleted, or suspended (e.g., when the error is cleared).
Reminder:

Notes to the RTR System, when changes are made, are helpful when a working trail is left. The working trail can establish a correlation of taxpayers and eliminate unnecessary research already conducted or performed by previous tax examiners (whether those changes involved the Name Control, TIN, Tax Period. Transaction Code, Plan Number, and/or anytime a correction is made to a payment).

3.12.10.3.5.1 (01-01-2019)

Renumber and Reinput of RTR Images

The RTR system does not provide the electronic voucher. When a record needs to be renumbered or reinput, the RTR image may be printed to be used as the source document instead of preparing Form 3244 (Payment Posting Voucher). Form 8161, ERS Charge-Out, may also be used as the source document.

Note:

Coordination with the local Data Conversion Operations Departments may be necessary before forwarding the check image or Form 8161 for input.
The RTR image may not contain all the necessary information, such as secondary and tertiary transaction codes, to correctly process the renumbered or reinput payment.
To properly code the RTR document or charge-out for reprocessing, you must review the GTSEC 01 screen display of the record. Edit the proper data onto the posting document. Circle out any incorrect data. Code and edit the document in brown or red.

3.12.10.3.5.2 (01-01-2025)

Integrated Automation Technologies (IAT)

IAT provides tools to IRS employees that simplify research, reduce keystrokes and increase the accuracy of regular work processes. When used with IRS systems, it eliminates repetitive typing and assists in making precise decisions. IAT tools improve efficiency, productivity and quality by performing some functions automatically. Through more complex programming, they are designed to reduce fallout to other areas.
Managers will ensure employees understand that the use of IAT is mandatory and will verify that employees have access to all the tools needed for their duties. They will make sure that all employees receive training on the use of IAT.

Note:

Use IDRS when IAT is unavailable.
See the IAT website at Integrated Automation Technologies - Home (sharepoint.com)orhttps://irs.gov.sharepoint.com/sites/IAT and selecting the Job Aids drop down option. From there, the user can select "Job Aids" or "Accessible Job Aids". For a complete list of available tools and User Guides. A few of the tools available are:
- Address Change
- Auto MFREQ
- CC Prints
- Credit Transfer
- Manual Refund
- Route It Out

3.12.10.3.6 (01-01-2025)

♦Taxpayer Advocate Service (TAS)♦

The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it must. TAS criteria include economic burden, systemic burden, best interest of the taxpayer, and public policy (as determined solely by the National Taxpayer Advocate (NTA)). TAS is responsible for assisting taxpayers who have unresolved problems with the IRS. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, if more information is required.
While the IRS is continually working to serve customers in a quality manner, some taxpayers still have difficulty getting solutions to their problems or getting timely and right responses to their inquiries. Per IRC 7803(c), Congress established the office of the National Taxpayer Advocate (NTA) and its functions within the IRS to assist these taxpayers. TAS has identified criteria that qualify taxpayers for TAS help. The Case Advocate will conduct an independent review of actions that have been taken or need to be taken to resolve the problems taxpayers are experiencing.
Employees must not view TAS Case Criteria as a means of excluding taxpayers from TAS, but rather, as a guide to TAS case acceptance. The criteria under which TAS accepts a case must not govern whether a taxpayer is entitled to relief.
The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information about the TBOR, see https://irsgov.sharepoint.com/:u:/r/sites/IRSSource/SitePages/Taxpayer-Bill-of-Rights.aspx.
For more information about the Taxpayer Bill of Rights, see https://www.irs.gov/taxpayer-bill-of-rights.

3.12.10.3.6.1 (01-01-2024)

♦Referring Cases to TAS♦

Refer taxpayers to the Taxpayer Advocate Service (TAS) (see IRM Part 13, Taxpayer Advocate Service) when the contact meets TAS criteria (see IRM 13.1.7, TAS Case Criteria) and you can’t resolve the taxpayer’s issue the same day. The definition of "same day" is within 24 hours. "Same day" cases include cases you can completely resolve in 24 hours, as well as cases in which you have taken steps within 24 hours to begin resolving the taxpayer's issue. Do not refer these cases to TAS unless they meet TAS criteria and the taxpayer asks to be transferred to TAS. Refer to IRM 13.1.7.6.7, Same Day Resolution by Operations. When referring cases to TAS, use Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), and forward it to TAS in accordance with your local procedures. Check the TAS box on AMS, if applicable.

Note:

It is important that all IRS employees handle potential TAS cases with the taxpayer's best interest in mind. Refer also to IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, for more information. Provide the taxpayer with the number for the NTA toll-free case intake line, 1-877-777-4778 or TTY/TDD 1-800-829-4059. Taxpayers must be advised that TAS is available if the they are not satisfied with the service they received.
An IRS employee must make a referral to a TAS office if the employee receives a taxpayer contact and cannot initiate action to resolve the inquiry, or provide the relief requested. A taxpayer does not have to specifically request TAS help to be referred to TAS. IRS employees will advise taxpayers of the option to seek TAS help when appropriate. TAS will request documentation from the taxpayer if it is needed to support the requested relief or required by the IRM.
The following types of cases must NOT be referred to TAS:
1. Cases where the taxpayer’s complaint or inquiry only questions the constitutionality of the tax system; or
2. Cases where the focus of the taxpayer's inquiry is solely to employ frivolous tax strategies to avoid or delay filing returns or paying federal taxes.

3.12.10.3.6.2 (01-01-2025)

♦Taxpayer Advocate Case Procedures, National Service Level Agreement (SLA)♦

The National Taxpayer Advocate has reached agreements with the Commissioners of the Taxpayer Services (TS) Division, Small Business and Self-Employed (SB/SE) Division, Tax Exempt and Government Entities (TE/GE), Criminal Investigation (CI), Appeals and Large Business and International (LB&I), that outline the procedures and responsibilities for processing Taxpayer Advocate Service (TAS) casework when either the statutory or delegated authority to complete case transactions rests outside of TAS. These agreements are known as Service Level Agreements (SLAs).
Per IRC 7803(c), Congress established the Office of the Taxpayer Advocate (commonly referred to as the Taxpayer Advocate Service or TAS) and its functions within the IRS to assist these taxpayers. The SLAs are located at https://irsgov.sharepoint.com/sites/TAS or https://www.taxpayeradvocate.irs.gov/.

3.12.10.3.7 (01-01-2025)

Lockbox Unprocessables Reduction: Basic Manual IDRS Research for Payment Perfection (Special Payment Perfection Procedures)

Throughout the text of this IRM, procedures have been written to verify specific fields.
1. When it is found that these fields have been edited or transcribed incorrectly, it is always necessary to correct the specific fields which are in error and to leave a working trail on the document when appropriate.
2. Use taxpayer intent when applying payments.
3. For specific instructions of correction procedures, see the applicable IRM or Error Code.
Criteria Used for Forcing Lockbox Records to Campuses for Research/Correction: Records processed through this program contain invalid data to force records containing, missing, invalid, or illegible records to Error Resolution for correction. The following three (3) fields are used by Lockbox to force records to Campus Error Resolution for research and correction:
1. Field 01TXP, Tax Period---this field may contain the number "13" as the MM (month).
2. Field 01TIN, Primary Social Security Number---this field may contain all zeroes (i.e., 000000000) when the SSN is “illegible” or cannot be found.
3. Field 01NC, Name Control---this field may contain up to four periods (.) when the Name Control is found to be “illegible” or cannot be found.
Lockbox informed us that two types of payments may be received from the taxpayer:
1. Payments for Tax Assessments: Lockbox will process the payment for tax assessment as TC610 (Remittance with Return) which will be NO CHANGE to the current procedures. These are the ONLY transactions which may be referred to as "Lockbox Unprocessables" .
2. IRM 3.12.10.3.7 through IRM 3.12.10.3.7.3 for procedures for handling Lockbox Unprocessables.
3. The Service has instructed taxpayers to make separate payment for their Section 965 tax liability. Therefore, if a taxpayer designates a payment as a "Section 965 payment" , respect that designation and do not apply the payment to the taxpayer’s other liabilities or debts.
4. Follow instructions for processing of Section 965 payments in IRM 3.12.10.3.7.5 through IRM 3.12.10.3.7.6 below, for processing IRC Section 965 payments.
See also IRM 3.12.10.3.5.2 Integrated Automation Technologies (IAT), for procedures for using the Integrated Automation Technologies (IAT) tool for payment perfection and IDRS research. You may find information at https://irsgov.sharepoint.com/sites/IAT/SitePages/Job-Aids.aspx for a complete list of available tools and User Guides.
The Integrated Automation Technologies (IAT) Tool for Payment Perfection (formerly known as the IDRS Decision Assisting Program (IDAP) Tool for Payment Perfection) will be utilized to perform IDRS research. This section provides general guidance for only a few basic scenarios relative to Payment Perfection IDRS research. Refer to these instructions in the absence of the IAT macro for payment research. Also, in this section are a few IDRS command codes that are required to be researched to apply a payment accurately. This is not an all-inclusive list. It is intended only to provide a basic point to begin payment research.

There will be situations when more extensive research may be required, for example, the procedures outlined in IRM 3.8.45.11.2, Analysis of PPU Presearch, in IRM 3.8.45, Deposit Activity - Manual Deposit Processing. Refer to ADP/IDRS handbooks, referenced IRMs and Job Aids for complete information. There is also much information on SERP: https://serp.enterprise.irs.gov/. The job aids on this site are viewable and easily printed.

Caution:

If IAT produces a different MFT, use SUMRY to identify the earliest unexpired CSED for the MFT on RTR. See also instructions (provided in the table below) regarding applying the payment to the module with the earliest unexpired CSED balance due status.

Scenario IF	THEN Both IMF and BMF	IF IMF THEN	IF BMF THEN
a. Payment Received with check only and the only identifying information is the name and address on the check.	Research to whom the payment must be applied. Use: CC NAMEB and CC NAMEE for a BMF EIN. CC NAMEI and CC NAMES for an IMF SSN. See other research methods in paragraph (7) below. If a TIN cannot be found, SSPND 351 (TIN Research) to Rejects to route to the Unidentified Remittance File (URF).	Determine where (tax-period and MFT) and how (transaction code) the payment must be applied. Use: CC SUMRY to display an index of all tax modules available for a SSN. If no modules exist on CC SUMRY, check CC IMFOLI. CC IMFOLT displays specific tax module amounts, dates including Collection Statute Expiration Date (CSED) and a listing of posted transactions. Apply to the earliest unexpired CSED date that is in a balance due STATUS that does not have a status code 10 or 12. If multiple tax periods have the same CSED date, apply to the earliest tax period.	Determine where (tax-period and MFT) and how (transaction code) the payment must be applied. Use: CC SUMRY to display an index of all tax modules for an EIN. If no modules exist on CC SUMRY, check CC BMFOLI. CC BMFOLT displays specific tax module amounts, dates including CSED and a listing of posted transactions. Apply to the earliest unexpired CSED date that is in a balance due STATUS for the MFT on RTR. If multiple tax periods have the same CSED date, apply to the earliest tax period that is in a balance due STATUS. Refer to IRM 3.8.45.11.2, Analysis of PPU Presearch, in IRM 3.8.45, Deposit Activity - Manual Deposit Processing, for more detailed information.
b. Payment received and the only information available is the TIN.	Use CC ENMOD to determine necessary entity information. CC INOLE displays name line information available for any TIN. CC INOLEX displays (SSA) name controls, cross-reference, and merge transaction information.	Follow the THEN procedures in scenario a. above.	Follow the THEN procedures in scenario a. above.
c. Payment received with TIN, tax period and name of taxpayer.	If SSN, go to IF IMF column. If EIN, go to IF BMF column.	Apply payment to the SSN, tax period and tax form as indicated. Refer to Document 6209 or IRM 3.8.45.3.1 for appropriate transaction code.	Apply the payment to the EIN and tax period and form type designated. Research CC BMFOLI/CC BMFOLT for appropriate MFT, if necessary. Refer to Document 6209 or IRM 3.8.45.3.1 for appropriate transaction code.
d. Receive a payment without tax period or name and research described in scenario b. indicates the account is in installment agreement status.	Research CC SUMRY for the module in Status 60, 61, 63, 64 (Status 14 for Estate Installment Agreements) and apply the payment to the module with the earliest unexpired CSED. (Refer to IRM 3.8.45.11.2 for more detail.)	If CC SUMRY indicates that the module with the earliest unexpired CSED has an assessed module balance of zero, post the payment to this module and the system will calculate accruals and roll any remaining balance to the subsequent (i.e., later) modules in CSED order.	If CC SUMRY indicates that the module with the earliest unexpired CSED has an assessed module balance of zero, post the payment to this module and the system will calculate accruals and roll any remaining balances to the subsequent (i.e., later) modules in CSED order.
e. Receive a payment for an EPMF return that requires a Plan Number. Then research CC EMFOLI for the Plan Number.	If Entity or payment information is required, follow steps outlined in scenario a. and b. above.
f. Receive a payment and research indicates there is no balance due on IDRS or CFOL.	Post payment to the current year due.	Post the payment to the current year due.	Post the payment to the current year due (Form 1120 or current quarter Form 941, as appropriate). Refer to IRM 3.8.45.11.2, Analysis of PPU Presearch, in IRM 3.8.45, Deposit Activity - Manual Deposit Processing, for more detailed information.
g. A payment is accompanied by the second page of the tax return.	Research IDRS to determine if the original return has posted (TC 150 for the tax period). The tax period is contained at the top or at the bottom of the tax return. If the return has posted, input a TC 670 (Subsequent Payment) to post the payment. If the return has not posted, input a TC 610 (Remittance with Return) to post the payment.	CC TXMOD and/or CC IMFOLT	CC TXMOD and/or CC BMFOLT

Always check cross-referenced TIN to ensure proper posting.
See also IRM 3.12.10.3.7.2 entitled, Lockbox Unprocessables: Reject Procedures, for more information.

The IRMs for the above-mentioned IDRS Command Codes are as follows:

Command Code	IRM Reference (Screen Display)
BMFOL	IRM 2.3.59
EMFOL	IRM 2.3.64
ENMOD	IRM 2.3.15
IMFOL	IRM 2.3.51
INOLE	IRM 2.3.47
NAMEE and NAMEB	IRM 2.3.60
SUMRY and TXMOD	IRM 2.3.11

See also IRM 3.12.10.3.7.2 entitled, Lockbox Unprocessables: Reject Procedures, for more information.

3.12.10.3.7.1 (02-12-2021)

Lockbox Unprocessables: Control of Source Documents

For instructions regarding the disposition and retention of Lockbox Unprocessable source documents, refer to IRM 3.8.44.5.1, Remittance Processing System (RPS) Control of Source Document, in IRM 3.8.44, Campus Deposit Activity.

3.12.10.3.7.2 (01-01-2016)

Lockbox Unprocessables: Reject Procedures

Envelopes from unprocessable lockbox payments have been delivered to ERS clerical daily for use in payment research and may be used to locate an address for the taxpayer. If envelopes have been associated with payments sent to URF, send those envelopes to URF.
When researching unprocessable payments where only a partial or mistyped information is included on a voucher or check, Internet research may be used to locate taxpayers. Several sites (Google, SEC, ZABASearch, EDGAR, VIVISIMO and SWITCHBOARD) can be used to locate a phone number or address if one cannot be obtained through IDRS or Directory Assistance. Internet access may be provided to all employees or to specific delegated employees. Follow local procedures.
Telephone contact with the taxpayer may also be used. Follow local procedures.

3.12.10.3.7.3 (02-28-2024)

Lockbox Unprocessables: File Location Code Table

The following table provides File Location Code information used to specify the Submission Processing Campus or Lockbox sites that process the Lockbox remittance documents.

*LOCATION*	*CAMPUS CODE*	*Lockbox Site CODE*
Austin SPC - JP Morgan Chase - Charlotte	18 MMIA	73 = Scan 75 = Non-Scan Note: MMIA stands for "Manual Monitored Installment Agreements" .
Kansas City SPC - JP Morgan Chase-Louisville	09	36 = Scan 39 = Non-Scan
Kansas City SPC - US Bank - Cincinnati	09	40 = Scan 42 = Non-Scan
Ogden SPC - JP Morgan Chase - Louisville	29	91 = Scan 92 = Non-Scan
Ogden SPC - US Bank - Cincinnati	29	85 = Scan 86 = Non-Scan

For more information regarding Lockbox processing, refer to IRM 3.0.230, General - Lockbox Processing Procedures.

3.12.10.3.7.4 (01-03-2023)

IRC Section 965 (Repatriation or Transfer) Payment Transactions: Background

The Tax Cuts and Jobs Act of 2017 (P. L. 115-97, enacted on December 22, 2017) revised Internal Revenue Code Section 965. Section 965 imposes tax on certain U.S. shareholders for previously untaxed foreign earnings of their specified foreign corporations. Tax returns impacted by this provision began coming to the Service March 15, 2018.
Revised Section 965 requires shareholders of certain specified foreign corporations to pay a one-time tax on the untaxed income accumulated overseas by these corporations since 1986. These payments are also referred to as IRC Section 965 (Repatriation or Transfer) payments. The law deems this overseas income to have been repatriated at the end of the last tax year of the specified foreign corporation beginning before January 1, 2018. Very generally, foreign earnings held in the form of cash and cash equivalents are subject to an effective tax rate of approximately 15.5%, and the remaining earnings are taxed at approximately 8%, subject to certain adjustments. Accumulated deferred foreign income is measured as of either November 2, 2017, or December 31, 2017, whichever date yields the higher amount.
For more information regarding processing of Section 965 transactions, see IRM 3.12.10.3.7.5, below.

3.12.10.3.7.5 (01-01-2024)

Processing/Posting Instructions for IRC Section 965 (Repatriation or Transfer) Payments (Lockbox Unprocessable Payments)

Implementation for posting IRC Section 965 (Repatriation or Transfer) payments to Master File for the following two new Master File Tax Account Codes (MFTs) began January 1, 2020:
- MFT 82 IRC Section 965 - IMF
- MFT 83 IRC Section 965 - BMF
Beginning in Processing Year 2024, Lockbox banks will no longer process payments designated for IRC 965 payments, but will send these remittances to the IRS campuses as unprocessables.
For additional procedures regarding processing Section 965 (Repatriation or Transfer) Payment Transactions, consult the following references:
- IRM 3.12.37, Error Resolution - IMF General Instructions.
- IRM 3.12.38, Error Resolution - BMF General Instructions.

3.12.10.3.7.6 (06-02-2020)