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.

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

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

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

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).

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.

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

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.

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.

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.

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

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.

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

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.