Part 2. Information Technology

Chapter 4. IDRS Terminal Input

Section 17. Command Codes ADD24/34/48, ADC24/34/48, FRM34 and DRT24/48

2.4.17 Command Codes ADD24/34/48, ADC24/34/48, FRM34 and DRT24/48

Manual Transmittal

September 07, 2022

Purpose

(1) This transmits revised IRM 2.4.17, IDRS Terminal Input, Command Codes ADD24/34/48, ADC24/34/48, FRM34 and DRT24/48.

Material Changes

(1) WR 370856 FS2022 -Designated Payment Codes (DPCs) for Advance Child Tax Credit DPCs #63 and 65 AdvCTC payment returns as follows:

  • Transaction Code (TC) 670 is valid with MFT 30 and the above mentioned DPC codes.

  • DPC 63 is only valid for the Tax Period range 202112 - 202211.

  • DPC 65 is only valid for the Tax Period range 202012 - 202211.

Effect on Other Documents

IRM 2.4.17, dated December 13, 2021, is superseded.

Audience

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

Effective Date

(09-07-2022)


Nancy Sieger
Chief Information Officer

2.4.17.1 (09-07-2022)

Program Scope and Objectives

  1. This IRM section provides the instructions for the use of Integrated Data Retrieval System (IDRS) command codes: ADD24/34/48, ADC24/34/48, FRM34 and DRT24/48.

  2. Purpose :These section provides instructions for inputting two-sided credit transfers which are IDRS command codes. These adjustments were formerly prepared on Form 4256, Dual Debit/Credit Transfer (Document Code 34); Form 2424, Account Adjustment Voucher (Document Code 24); and Form 3809, Miscellaneous Adjustment Voucher (Document Code 48).

  3. Audience: IRS Tax Technicians and Account Management employees.

  4. Policy Owner: The Director, W&I owns the policies contained herein.

  5. Program Owner: Wage & Investment(W&I) is responsible for the administration, procedures, and updates related to the program.

  6. Primary Stakeholders: Wage & Investment (W&I), Large Business and International (LB&I), Small Business Self-Employed (SB/SE), Tax Exempt and Government Entities (TE/GE), and Enterprise Operations (EOPS)

  7. Program Goals: These are the instructions for using the Credit Transfer IDRS command codes to transfer money between different taxpayer accounts present on the Master Files.

2.4.17.1.1 (01-02-2018)

Background

  1. A credit transfer moves a payment or credit from one account to another, or reverses a credit previously applied.
    You can transfer a credit if at least one of the tax modules is on the Integrated Data Retrieval System (IDRS). If not, activate an account to IDRS using command code (CC) MFREQ. Inputting a credit transfer with only one side active on IDRS will systemically MFREQ a dummy account on the corresponding (second) side of the credit/debit.

2.4.17.1.2 (01-02-2018)

Authority

  1. Please see IRM 21.5.8 for an Accounts Management view on credit transfer usage and instructions.

2.4.17.1.3 (01-02-2018)

Responsibilities

  1. Users of the Credit transfer command codes are responsible for the information added using the credit transfer CC. Certain actions may cause unpostable conditions that will need corrective actions taken.

2.4.17.1.4 (01-02-2018)

Program Management and Review

  1. Program Reports: Users can check the presence of the pending transfer on the immediately. Once the action has gone through the daily process in may take up to a week for the account to reflect the permanent action.

  2. Program Effectiveness: The user should review the accounts effected by the credit transfer for accuracy.

2.4.17.1.5 (01-02-2018)

Program Controls

  1. The use of SXPASS with credit/debit transfers between IMF and BMF accounts, can sometimes be frustrating to the user. Since the credit transfer command codes must programmatically call SXPASS, it should be known that the wait time can effect the final outcome. Performing these types of transfers is recommended during times when it is known that there are fewer IDRS CC users working.

2.4.17.1.6 (01-02-2019)

Terms/Definitions/Acronyms

  1. Command Code Definitions: Preceding Command Codes are ACTON, SUMRY, TXMOD and ADDnn or ADCnn (nn = 24, 34 or 48). To research Accounts on the IDRS use CC SUMRY. When no Account is present on IDRS use CC ACTON to create a Dummy Account. TXMOD is then used to select the Primary Account information. ADDnn or ADCnn CC are used to generate a screen display for inputting and storing taxpayer and tax module information to the Adjustment Command Code.
    Adjustment Command Code are FRM34, DRT24 or DRT48. They are generated as a displayed format for inputting tax data for the adjustments.

  2. Definitions of Accounts :
    Dummy Account - To perform a Credit Transfer an account must be on the IDRS file. If an account is not present, Command Code ACTON will create a Dummy Account so that tax module can be transferred.
    Primary and Secondary Accounts are used to complete a Credit Transfer. The Primary account is the tax module retrieved after inputting Command Code TXMOD. The Secondary Account is the other module involved in a two-sided adjustment
    Debit and Credit Side - the debit side of the adjustment is the tax module to which the debit primary transaction(s) will be posted. ADDnn Command Code is used to debit primary accounts. The credit side of the adjustment is the tax module to which the credit primary transaction(s) will be posted. ADCnn Command Code is used to credit the primary account. Use either Command Codes ADCnn or ADDnn to complete a transfer.

    Defined Terms

    Word: Definition: Example of use:
    Credit The credit side of the adjustment is the tax module to which the credit primary transaction(s) will be posted. The module had a credit because there were duplicate fee amounts.
    Debit the debit side of the adjustment is the tax module to which the debit monies is removed from The fee amount is a debit to the primary account.
    Dummy Empty account to be added to Taxpayer used to hold a credit or debit money. A dummy account appears on the TIF.
    Primary For Credit Transfer processing, the primary account that one starts the transfer action for The primary account is used in all actions.
    Secondary For Credit Transfer processing, the secondary account that is the other module involved in a two-sided adjustment A secondary account shows a date and amount deducted.
    Unpostable A transaction which failed to match a Master File Account for various reasons. Usually because a business rule was not followed, but can be a programming issue also. The transaction sent to the BMF did not match the account, so it was found in the unpostable file.
         
    SXPASS UNISYS command code used to pass information from one computing center to another, due to IMF existing at one site and BMF existing in another site. The transactions had to go through SXPASS, in order to post at 2 sites.
     

    Acronyms

    Acronym: Meaning:
    AAR Administrative Adjustment Requests
    ACA Affordable Care Act
    BBA Bi-Partisan Budget Act
    BMF Business Master File
    cc or CC Command Code
    CSTT Core Storage Terminal Table
    DDIA Direct Debit Installment Agreement
    DLN Document Locator Code
    Doc code Document Code
    DPC Designated Payment Code
    EIN Employee Identification Number
    EOPS Enterprise Operations
    EPMF Employee Plan Master File
    FPA Final Partnership Adjustments
    IA Installment Agreement
    IDRS Integrated Data Retrieval System
    IMF Individual Master File
    LB&I Large Business and International
    MFT Master File Tax (code)
    NAP National Accounts File
    OPA Online Payment Agreement
    ORG Organization
    OVD Offshore Voluntary Disclosure
    RPN Report Plan Number
    SB/SE Small Business Self-Employed
    SSN Social Security Number
    TC Transaction Code
    TE/GE Tax Exempt and Government Entities
    TIN Taxpayer Identification Number
    TPRQ Taxpayer Request
    TXMOD or TXMD Tax Module
    TXPRD Tax Period
    UNISYS Universal Automatic Computer
    W&I Wage & Investment
2.4.17.2 (01-02-2016)

Command Code Input for Single Transfers

  1. Prior to making a credit transfer adjustment, research the tax module using CC SUMRY. At least one of the tax modules involved must be present on IDRS. A dummy tax module created with CC ACTON will satisfy this requirement. In addition, research the Secondary Account on IDRS prior to input of a two-sided credit transfer. After inputting ADDnn or ADCnn Command Code the Non-IDRS Indicator field display on the screen must specify the condition of the Secondary Account on the IDRS file, as determined by this prior research.

    1. CC TXMOD input selects the Primary Account and stores TIN, File Source, Name Control, MFT, Report Plan Number (RPN) and Tax Period. The tax module must be on IDRS. Only MFT 76, 74 and 46 require a Report Plan Number (RPN) entry. The RPN field is not displayed on any other MFT.

    2. CC ADann must be preceded by CC TXMOD. D or C in the third position of this CC indicates whether the Primary Account stored by TXMOD is to be the Debit or Credit side of the adjustment. Document Code 24, 34 or 48 in the last two positions identifies the type of adjustment to be made. TIN, File Source, Name Control, MFT, RPN and Tax Period for the Secondary Account are input with this CC.

    3. Credit Transfer inputs are allowed for Dummy Accounts established on the IDRS TIF before posted information has been extracted to the TIF from the IRS Master Files. Checks are performed by CC ADC24/ADC48/ADD24/ADD48 to confirm that for adjustment attempts on Dummy Accounts, the account is posted to the IRS Master File (IMF, BMF, or IRAF). If the account is not established on the Master File or if the account (Valid SSN, Invalid SSN or EIN) is established but the Name Control on the TIF account does not match the current Master File Name Control, then an error response will be returned by CC ADC24/ADC48/ADD24/ADD48.

    4. Inputting CC ADC34 or ADD34 will generate the Adjustment Command Code FRM34. Use this format to transfer payment credits between modules within IMF or BMF when no secondary transaction is required; See also CREDIT FREEZE CODE -Exhibit 2.4.17-3. Cont. (1) or to transfer a previously offset overpayment credit (IMF to BMF) between BMF modules (TC 792/790).

    5. Inputting CC ADD24 or ADC24 will generate the Adjustment Command Code DRT24, Use this format to transfer credits between files (IMF or BMF ) or when a secondary transaction code is required.

    6. Inputting CC ADD48 or ADC48 will generate the Adjustment Command Code DRT48. Use this format to transfer Overpayment Credit Elect, Refund Repayment, Substantiated Credit Allowances or Withholding/FICA Credit.

    7. All the above adjustments are two-sided. However, Doc Code 24 and 48 adjustments may be used to debit and credit the same tax module. Normal Command Code Input operations are followed.

  2. Case Controls

    1. Credit transfer adjustments may not be input if there is an open case control assigned to another employee on either side of the transfer. This kind of open case will have a base with Status of S, A or M only. However a base which is in Status B or C and is controlled to another employee does not prohibit a credit transfer.

    2. If the last control base on the module has the same terminal operator's employee number as the assignee number and if that base was updated to status C on the current date, an additional control base will not be established, and the input case control information will be ignored by the computer.

    3. If the input terminal operator has no control base established for the module being adjusted, a control base will generate automatically. Status Code "C" , Category Code "TPRQ" , Activity Code 34-CR-TRANS (if. Doc Code is 34).

    4. Only one case control is generated if the Primary and Secondary Account are the same tax module (Doc Code 24 & 48 only)

    5. If the input terminal operator has an open control base established for the module, the activity code "CRED-TRANS" or "34-CR-TRANS" will be generated unless another activity code is screen input.

    6. Use ACTON to control an adjustment case when immediate action cannot be taken, or if necessary when a control already exists in the module. When a module is not present on IDRS or if the module is a memo module, input of ACTON will create a dummy module and establish the case control; it will also generate TC 902 requesting the module from the master file onto IDRS. See IRM 2.3 Section 12 on Command Code ACTON.

    7. If TXMOD displays "ENTITY-CONTROL" in position 44 of line 3 or SUMRY displays an "E" in position 20 of line 1, the entity module contains an open control base which may be related to your case. Contact the controlling employee before taking action.

2.4.17.3 (01-01-2016)

Command Code Input for Multiple Transfers

  1. Multiple Credit Transfer Operations - where it is necessary to make multiple successive credit transfers involving the same tax module, the following procedures will simplify the operation by eliminating the TXMOD inquiry step and utilizing previously displayed data when inputting CC ADCnn or ADDnn.

    1. Establish the module into which or from which credits will be successively transferred as the Primary Account using CC TXMOD.

    2. After the first transfer has been completed following FRM34, DRT24 or DRT48. CC ADDnn or ADCnn must be input again for each transfer in order to supply the data for the Secondary Account. Only data from the Primary Account is stored from the prior command code. Multiple successive transfers must have the same document code; e.g., ADa24 may not follow FRM34 or DRT48.

    3. Input ADCnn or ADDnn on the "Request Completed" display of the previous transfer, utilizing the Secondary Account data already displayed and modifying the data by overlaying the NON-IDRS-IND.

    IF the NON-IDRS-IND Then
    is not an equal sign (=) Overlay using the Start-of-entry indicator (▸)
    equals a (A) or (@) displayed from the prior transfer) Overlay it with a blank

  2. Modify TIN/File Source, MFT, RPN, Tax Period and/or Name Control of the Secondary Account if it will be different from the Secondary Account of the previous transfer. The data fields may be changed by overlay but must remain in the same screen position. Before transmitting be sure to position the cursor after the 'Remarks' field.

    Note:

    A TC 762 should never be input to the IMF to adjust a TC 766 amount when the DLN of the TC 766 contains an "08" Doc. Code. A TC 760 should never be reversed with TC 762 unless the TC 760 was in error or the liability has been adjusted. All TC 760s will reflect a Doc. Code "51" ; therefore, research must be done to identify those TC 760's relative to the rebate program.

2.4.17.4 (01-02-2015)

Command Codes ADD34 and ADC34

  1. Use one of these command codes to request the format for CC FRM34. CC TXMOD must precede this request. Use SUMRY to research account. At least one of the tax modules must be on IDRS from which to generate data for the Primary Account (the account addressed by the preceding CC TXMOD).

  2. Valid Response — the format for CC FRM34 is returned.

    1. If ADD34 was input, the TIN, File Source, MFT , RPN and Tax Period from CC TXMOD which is the primary account are generated on line 1 and the TIN, File Source, MFT, RPN, Tax Period and Name Control from ADD34 are generated on line 11.

    2. If ADC34 was input, the primary account's TIN, File Source, MFT, RPN and Tax Period generate from CC TXMOD are on line 11 and the TIN, File Source, MFT, RPN, Tax Period and Name Control from ADC34 are generated on line 1.

2.4.17.5 (01-01-2016)

Command Code FRM34

  1. Use this command code to transfer payment credits (as on Form 4256) between modules on one Master File (IMF or BMF). See also CREDIT FREEZE CODE- Exhibit 2.4.17-3 Cont. The format for CC FRM34 is generated as a response to CC ADD34 or ADC34 and is not keyed in. Account and module identification data is generated from CC TXMOD or ADa34 and may not be altered. CC FRM34 causes debit and credit transactions to be generated to the applicable accounts and modules on the Master Files, effecting the transfer of credits

2.4.17.6 (01-01-2016)

Terminal Responses to CC ADa34 and FRM34

  1. Error Responses are displayed on Line 24 in inverse video. Some responses are for ADa34, FRM34 OR BOTH.

    Input Error Messages Table
    REQUEST DENIED / IMPROPER INITIALIZATION (Both) CC TXMOD or CC FRM34 (if multiple transfer) did not precede initial command code. Input TXMOD and re-enter ADa34 with valid information
    EMP. NO. INVALID - CASE CONTROLLED (Both) One or more open case controls on a tax module and terminal operator does not have the only open case control.
    REQUEST DENIED - MEMO ACCT / MOD PRESENT (Both) Secondary account or module is a memo account or module
    CASE CONTROL INDICATOR INVALID (ADa34) The case control indicator is not 1-7
    TIN INVALID (ADa34) TIN not properly formatted or is invalid. Correct and re-enter
    FILE SOURCE INCONSISTENT WITH TIN (ADa34) File Source not valid with TIN input. Correct and re-enter
    COMMAND CODE VALID ONLY FOR IMF OR BMF (Both) File Source for the stored TIN is other than "*" , blank, V or W.
    TRANSFER INVALID. (Both) Debit TIN, MFT, and Tax Period equal the Credit Tin, MFT and Tax Period, or transfer attempted between IMF-BMF. Correct Secondary Account information or use CC ADa24
    MFT INVALID (ADa34) Master File Tax Code not properly formatted or invalid. Correct and re-enter
    MFT INCONSISTENT WITH TIN (ADa34) MFT not valid with TIN input. Correct and re-enter
    TAX PERIOD INVALID (Both) Tax period is not properly formatted or invalid. Correct and re-enter
    TAX PERIOD INCONSISTENT WITH MFT (ADa34) IMF or BMF tax period must be compatible with MFT code. Correct and re-enter
    NAME CONTROL INVALID (ADa34) Name Control not properly formatted or invalid. Correct and re-enter.
    INVALID NON-IDRS INDICATOR (Both) - indicator must be A, @ or blank or indicator input with Secondary Account does not agree with data on TIF (See Input Requirements). Correct and re-enter
    NON-IDRS INDICATOR INCORRECT (Both) - indicator must be A, @ or blank or indicator input with Secondary Account does not agree with data on TIF (See Input Requirements). Correct and re-enter
    TIF NC INV (ADa34) The name control on the primary account (the one stored in the CSTT by TXMOD)) contains numerics or blanks for an IMF account or blanks for a BMF account
    TIF N/C MISMATCH - name control (ADa34) The name control on the secondary account doesn't match the name control on the TIF.
    RPN IS INVALID FOR THE CREATION OF A DUMMY MODULE (ADa34) Terminal operator is prohibited from creating an RPN equal to '000'
    TXMOD INDICATOR APPEARS TWICE (FRM34) - Equal sign (=) appears before debit and credit TIN. Remove incorrect equal sign
    TXMOD INDICATOR MISSING (FRM34) Equal sign (=) does not appear before either debit or credit TIN. Correct and re-enter
    ID INFO CHANGED - RESTART (FRM34) Data stored from CC TXMOD has been altered. Correct original data and re-enter, or restart from CC ADa34
    PLEASE CORRECT INVALID DATA ON SCREEN. (FRM34) An asterisk (*) will appear immediately right of invalid input field. Correct invalid data in fields and re-enter
    NO DATA INPUT FOR LINE . (FRM34) Significant data appears on one line in one of the following pairs of lines, but not on the other: Lines 4–12, 5–13, 6–14, and 7–15.
    REMARKS FIELD INVALID OR INCOMPLETE (FRM34) Remarks field must be at least 3 characters long and cannot contain ], [, =, ,>, <
    REQUEST DENIED - PRIM ACCT TIF OVERFLOW. (FRM34) TIF module for the primary account is at maximum size. Try again Monday
    REQUEST DENIED - SEC ACCT TIF OVERFLOW (FRM34) TIF module for the secondary account is at maximum size. Try again Monday
    REQUEST DENIED - CNTLBASE OVERFLOW (FRM34) Addition of the control base information would cause the secondary module to exceed maximum size.
    MFT NOT VALID WITH THIS COMMAND CODE (FRM34) Credit transfer attempted to module with MFT 00.
    ADDCNTRL-ERROR:applicable error type (FRM34) An error was encountered in the ADDCNTRL sub-routine. Notify Service Center User Support.
    PLEASE LEAVE CREDIT TRANS CD BLANK WHEN PROCESSING IMF ACCOUNT (FRM34) Enter just the Debit transaction code and the credit code will be generated for IMF transfers.
    PLEASE ENTER BOTH TRANS CODES WHEN PROCESSING BMF ACCOUNT (FRM34) For BMF transfers you must input both the debit and credit transaction codes.
    PLEASE CORRECT TRANS CODE (TRANS CODE INVALID) (FRM34) The trans code is not valid for this CC -or- it is not allowed with the input MFT or input TXPRD.
    THE TRANS AMOUNT IS INVALID FOR THIS TRANSACTION (FRM34) Correct the amount and re-enter.
    THE TRANSACTION DATE MAY NOT BE LATER THAN THE CURRENT DATE (FRM34) The trans-date can't be later than the current date. Use OVERRIDE-DT-IND if necessary.
    TRANS-DATE MUST BE IN MMDDCCYY FORMAT (FRM34) Correct trans-date and re-enter.
    PLEASE CORRECT INVALID DESIGNATED PAYMENT CODE (FRM34) Correct Designated Payment code and re-enter.
    IMF CREDIT TC MUST BE 660/670 WHEN BYPASS INDICATOR IS '1' (FRM34) Only transaction codes 670 and 660 are allowed for bypass indicator '1'.
    BYPASS INDICATOR MUST BE '0' (FRM34) Bypass indicator must be '0' if credit freeze code = '1'
    BYPASS INDICATOR MUST BE '0' OR '1' (FRM34) A blank is not allowed in bypass indicator.
    BYPASS INDICATOR CANNOT BE '1' WHEN CREDIT FREEZE CODE IS '1' (FRM34) When credit freeze code = '1', bypass indicator must be '0'.
    CREDIT FREEZE CODE MUST BE A SPACE OR '1' (FRM34) Only '1' and blank is allowed in credit freeze code.
    CREDIT FREEZE CODE CANNOT BE '1' WHEN BYPASS INDICATOR IS '1' (FRM34) When bypass indicator = '1', credit freeze code must be blank.
    FUTURE DATE IS NOT VALID FOR THIS TRANSACTION CODE (FRM34) Only valid with TC 612/610.
    INVALID SUBSIDIARY CODE (FRM34) Valid entries are '0' or '1' and are only valid with TC 652 / MFT 02.
    INVALID POSTING DELAY CODE (FRM34) Valid entries are 0 - 6 or space.
    INVALID CORRESPONDENCE DATE (FRM34) The input correspondence date is later than the current date.
    DATE OF DEATH SPECIAL-FIELD-CD NOT = '1' (FRM34) The date of death is not annotated on the TIF.
    TRANS-DATE CANNOT BE > 15TH DAY OF THE 4TH MONTH FOLLOWING THE TXPRD (FRM34) The trans-date is later than the 15th day of the 4th month following the input TXPRD.
    TRANSACTION DATE IS MORE THAN 9 MONTH AFTER DATE-OF-DEATH (FRM34) The trans-date exceeds the date of death by more than 9 months.
    INVALID DEBIT MFT WITH CREDIT MFT 40 (FRM34) The debit MFT must be 02, 05, 06, 33 or 34 when credit MFT is 40.
    ACCOUNT ON TIF - (tin, file source, name control). (FRM34) The account number matches on the file but fails to match on file source or name control
    INVALID RPN WITH MFT CD 74 (FRM34) RPN must be 001-999
    See Sections 17.12 thru 17.16 for other error responses.  

  2. Valid Response REQUEST COMPLETED displayed on line 24. Valid transaction pairs are blanked off the screen. Any error message displayed pertains to the remaining transaction pair.

2.4.17.7 (01-01-2002)

Command Codes ADa24, ADa48

  1. Use one of these screen generating command codes to request the input format for DRT24 and/or DRT48. CC TXMOD must precede this request. At least one of the tax modules must be on IDRS and called up by CC TXMOD (the module called up by TXMOD will be the Primary Account).

2.4.17.8 (01-01-2000)

Command Code DRT24 and DRT48

  1. These formats are for two-sided credit transfer adjustments formerly made on Form 2424 and Form 3809. DRT24 and DRT48 formats are created from preceding screen generating Command Codes (ADD24, ADC24, ADD48, or ADC48). All data initially displayed has been stored from TXMOD into one of the screen generated Command Code and may not be altered.

2.4.17.9 (01-01-2019)

Terminal Responses to CC ADa24, ADa48, DRT24 and DRT48

  1. Valid Response - the format for CC DRT24 or DRT48 is returned. If ADD24 or ADD48 was input, the TIN, File Source, MFT, RPN, Tax Period and Name Control from CC TXMOD are generated on line 1 and the TIN, File Source, MFT, RPN, Tax Period and Name Control from ADD24 or 48 are generated on line 8. If ADC24 or ADC48 was input, the TIN, File Source, MFT, RPN, Tax Period and Name Control from CC TXMOD are generated on line 8 and the TIN, File Source, MFT, RPN, Tax Period, Name Control from ADC24 or 48 are generated on line 1.

  2. Non valid Error Responses are displayed on line 24 in inverse video for both inputting data errors and account information errors.

    Input Error Message Table
    REQUEST DENIED / IMPROPER INITIALIZATION- (Both) CC TXMOD did not precede initial command code. Input TXMOD and re-enter credit transfer. Re-enter, or re-start from ADa24.
    EMP. NO. INVALID - CASE CONTROLLED- (ADa24/48) One or more open case controls on a tax module and the terminal user does not have the only open case.
    REQUEST DENIED - MEMO ACCT / MOD PRESENT (Both) Secondary account or module is a memo account or module.
    CASE CONTROL INDICATOR INVALID-(indicator no.) (Both) The case control indicator is not 1-7.
    INVALID TIN ON PRIMARY ACCOUNT (ADa24/48) TIN not properly formatted or invalid. Correct and re-enter.
    COMMAND CODE INVALID FOR IMF / BMF (Both) File source for the stored TIN is other than blank,* , V or W.
    PRIMARY ACCT MFT AND TAX PRD INVALID* (ADa24/48) Master File Tax Code or Tax Period not properly formatted or invalid. Correct and re-enter.
    INVALID TIF ON PRIMARY ACCT* (ADa24/48) The name on the primary account (the one stored in the CSTT by a TXMOD) contains numerics or blanks for an IMF account or blanks for a BMF account.
    INVALID NON-IDRS INDICATOR (ADa24/48) Indicator must be A, @, or blank. Correct and re-enter.
    INVALID RPN (Both) The RPN is not valid for this MFT code.
    INVALID COMMAND CODE ROUTED TO DRT24/48 (DRT24/48) Start transfer sequence again. Re-input TXMOD/SUMRY then ADann
    INVALID TRANS WITH TRANS CD 622 (DRT24) Only valid for TC 622/620.
    USE SECONDARY CODE 360 WITH THIS TRANSACTION (DRT24) TC 694 must have a secondary TC 360.
    MFT IS INVALID WITH REVERSAL- DPC 44-52 (DRT24) When DPC and reversal DPC = 44, 45, 46, 49, 50, 51 or 52, the MFT must be 13 OR 55. When DPC and reversal DPC = 47 or 48, the MFT must be 55.
    TC 694/360 REQUIRES ENTRIES IN DPC AND REVERSAL-DPC (DRT24) This TC pair requires entries in DPC and reversal DPC.
    TRANS CODE IS INVALID WITH DPC OR REVERSAL-DPC 44- 52 (DRT24) DPC or reversal DPC must have entries = 44, 45, 46, 47, 48, 49, 50, 51 or 52.
    ID INFO CHANGED - RESTART (DRT24/48) Data stored from CC TXMOD has been altered. Correct to original data and re-enter, or restart from ADa24.
    INVALID INSTALLMENT AGREEMENT AMOUNT* (DRT24/48) Installment Agreement (IA) amounts Debit amount plus Credit amount must equal zero and must be equal to or less than (if processing a prior year) IA user fee for the DPC used.

    DPC ----- Fee Amount
    44 ------- $31.00
    45 ------- $149.00
    46 ------- $10.00
    47 ------- $43.00
    48 ------- $43.00
    49 ------- $107.00
    50 ------- $225.00
    51 ------- $89.00
    52 ------- $43.00
    (Monies entered can be less than the fee amount)
    TXMOD INDICATOR APPEARS TWICE (DRT24/48) '=' appears in both the debit and credit NON-IDRS-IND. Remove incorrect '=' sign and re-enter.
    TXMOD INDICATOR MISSING (DRT24/48) An '=' does not appear in either the debit or credit NON-IDRS-IND. Correct and re-enter.
    INVALID NON-IDRS INDICATOR (DRT24/48) Indicator must be A, @ or blank. Correct and re-enter.
    PLEASE CORRECT INVALID DATA ON SCREEN (DRT24/48) An '*' is displayed immediately to the right of an invalid input field. Correct invalid field(s) and re-enter.
    PLEASE CORRECT INVALID TRANS CODE (DRT24/48) The TC / MFT combination is invalid or TC invalid with CC. Correct and re-enter.
    REMARKS FIELD IS INVALID OR INCOMPLETE (DRT24/48) Fewer than 3 valid characters are present in the remarks field. Invalid characters are 1, >, <, [, ], and =.
    MONEY AMOUNT MISMATCH (DRT24/48) Primary debit and credit amounts are not equal. Correct and re-enter.
    INVALID OVERRIDE-DT INDICATOR (DRT24/48) Override date indicator must be blank, '1' or '2'.
    OVERRIDE-DT INDICATOR NOT REQUIRED (DRT24/48) Override date indicator is '1', but the debit/credit transaction date is not within the return period ending date range; or the override date indicator is '2', but the debit transaction date is equal to the credit transaction date.
    OVERRIDE-DT INDICATOR REQUIRED (DRT24/48) The debit/credit transaction date is prior to the return period ending date but the override date indicator is equal to blank or '2'; or the debit transaction date is not equal to the credit transaction date but the override date indicator is equal to blank or '1'.
    INVALID DATE (DRT24/48) Transaction or IRS Received date is incorrect. Correct and re-enter.
    Valid/Invalid entries for Transaction Date

    1. Standard Validity Checks apply. Date cannot be later than current

      1. If TC is 701 or 801 (for IMF and BMF), the transaction date may be any valid date.

      2. If TC is 730, 731, 732, 850, 851, or 852 (for all MFTs) transaction date may not be later than current date plus 14 days.

      3. If TC is 610, 611, 612, 700, 702, 710, 712, 820, 830, or 832 (for BMF and IMF MFTs only) or TC 792/892 (for IMF only), transaction date may be later than the current date but equal to or less than the 15th day of the 4th month following the period ending date.

      4. If the TC is 620 or 622 and the transaction date is not later than the period ending date

      5. For Documentation Code 48, a debit future date is allowed for TC 830/710 transfer MFTs 01, 09, 11, 14 and 16 only.

    2. Transaction date cannot be earlier than the beginning date of tax period.

      1. If the Documentation Code is 24 or if the TC is 650, 651, 652, or 712.

      2. If a “I” is input in the OVERRIDE-DT field, do not check for a date earlier than the beginning date of the tax period.

    3. If OVERRIDE-DT is 2, then debit transaction date does not have to equal credit transaction date.

    Valid/Invalid entries for IRS Received Date:

    1. Must be 8 numeric in MMDDCCYY format

    2. This date cannot be greater than current date or be more than 1 year old.

    3. An asterisk may be input in the 1st position which will generate the current date.

    4. Only use BLANK if there is at least 1 open control base which is assigned to the operator, and all open control bases are in background (B) status.
    SECONDARY TRANS CODE IS NOT VALID WITH PRIMARY TRANS CODE (DRT24/48) This is not a valid combination. Correct and re-enter.
    TRANS-DATE MUST BE IN MMDDYYYY FORMAT (DRT24/48) The entry in trans-date cannot contain non-numerics or spaces.
    IMF ACCESS RESTRICTED (DRT24/48) Terminal operator is prohibited from accessing IMF accounts.
    BMF ACCESS RESTRICTED (DRT24/48) Terminal operator is prohibited from accessing BMF accounts.
    EFTPS-ELEC-DPST-IND FIELD MUST BE '1' OR LEFT BLANK (DRT24/48) The only valid entry for this field is '1' or leave it blank. Correct and re-enter.
    TRANS IS EARLY (DRT24/48) The trans date is more than 7 years earlier than the current date.
    TRANS IS LATE (DRT24/48) The trans date is more than 14 days past the current date.
    RETURN PERIOD ENDING DATE IS > THE TRANS DATE (DRT24/48) For TC 622/620, the trans date may be later than the current date but not later than the return period ending date.
    4-15 DATE IS NOT VALID WITH TRANS CODE (DRT24/48) The trans date contains 04/15 and is not valid for this trans code.
    TRANS DATE IS INVALID WITH TRANS CODE (DRT24/48) The entry in the trans date is not a valid date for this trans code.
    MODULE NOT ON SYSTEM OR NON-IDRS-IND INCORRECT (DRT24/48) The indicator is = A but the account is present, or the indicator = @ but the module is present, or the indicator is blank and the account or file is not present.
    BYPASS INDICATOR MUST BE '0' (DRT24/48) Bypass indicator must be '0' if credit freeze code = '1'
    BYPASS INDICATOR MUST BE '0' OR '1' (DRT24/48) A blank is not allowed in bypass indicator.
    INVALID RPN (THE CREATION OF RPN 000 IS INVALID) (DRT24/48) You may not create a dummy module with RPN = 000.
    INVALID DEBIT MFT WITH CREDIT MFT 40 (DRT24/48) The debit MFT must be 02, 05, 06, 33 or 34 when credit MFT is 40.
    ACCOUNT ON FILE -xxxxxxxxxxx xxxx. (DRT24/48) The non-IDRS indicator is equal to "A" , "@" or blank and the account number matches an account number on the file but fails to match on file source code or name control
    DMS ERROR - RE INPUT DATA (DRT24/48) The cursor must be positioned at least 2 lines below 'Remarks' field before transmitting. This error may also generate when user fails to enter a '@' when creating a dummy account or dummy module.
    REQUEST DENIED, TIF ACCOUNT OVERFLOW- (DRT24/48) The primary and secondary account and module are the same, and the account does not have enough space for a debit and credit pending transaction to the secondary account.
    REQUEST DENIED, SEC ACCT TIF OVERFLOW (DRT24/48) Unable to add a control base and a pending transaction to the secondary account.
    REQUEST DENIED, PRIM ACCT TIF OVERFLOW . (DRT24/48) Unable to add a control base and a pending transaction to the primary account
    REQUEST DENIED, CNTRLBASE OVERFLOW . (DRT24/48) Unable to add a control base to the account.
    ADDCTRL: ERROR (error code no.)UNABLE TO UPDATE CBASE HEADER DATE IS(addctrl date) (DRT24/48) An error was encountered in ADDCTRL subroutine. Make A print of the screen input, if possible, and notify Service Center User Support.
    TRANS-AMOUNT INVALID FOR DPC 44-52 (DRT24/48) For DPC 44-52, the credit trans amount must equal or less than the current user fee rates.
    DPC ----- Fee Amount
    44 ------- $31.00
    45 ------- $149.00
    46 ------- $10.00
    47 ------- $43.00
    48 ------- $43.00
    49 ------- $107.00
    50 ------- $225.00
    51 ------- $89.00
    52 ------- $43.00
    See Sections IRM 2.4.17.10IRM 2.4.17.11IRM 2.4.17.12IRM 2.4.17.13IRM 2.4.17.14 for other error message responses.  

  3. Valid Response - REQUEST COMPLETED displayed on line 24.

2.4.17.10 (01-01-2016)

CFOL Error Responses

  1. The following error messages are created from the consistency checks with the CFOL data. Corrective action indicated by the message must be taken to continue processing a transaction.

    1. IMFOL TIN NOT FOUND

    2. IMFOL FILE NOT AVAILABLE - Try later.

    3. IMF DOES NOT HAVE A NAME LINE EQUAL TO OR EARLIER THAN THE TAX PERIOD YR

    4. MFR FOR THIS ACCOUNT IS AN 8

    5. SCRAMBLED SSN IS A '1' AND MFR IS AN '8' FOR THIS ACCOUNT

    6. TAX PERIOD MONTH DOES NOT MATCH THE FYM ON THE MASTER FILE

    7. MASTER FILE DOES NOT HAVE A TAX MODULE FOR THE TAX PERIOD

    8. BMFOL TIN NOT FOUND

    9. BMFOL FILE NOT AVAILABLE - Try later.

    10. THIS ACCOUNT IS ONLY VALID FOR POSTING FORM 990 GROUP RETURN TRANSACTIONS

    11. THE FRC ON THE BMF IS '88', RESEARCH FOR ANOTHER TIN

    12. THE INPUT MFT IS NOT COMPATIBLE WITH THE FRC ON THE BMF

    13. THE INPUT MFT IS NOT COMPATIBLE WITH THE FRC AND THE EO ENTITY STATUS IS '41'

    14. MFT IS NOT VALID WITH THE EMPLOYMENT CODE OR EO SUBSECTION OR EO STATUS

    15. THIS MFT IS NOT VALID WITH AN EMPLOYMENT CODE OF 'S'

    16. THE TAX MODULE DOES NOT HAVE A TC 150 AND 941 FRC IS NOT 09 OR 10

    17. THE TAX MODULE DOES NOT HAVE A TC 150 AND THE 720 FRC IS NOT 09

    18. THIS ACCOUNT DOES NOT HAVE AN EO SECTION

    19. TAX PERIOD MONTH DOES NOT MATCH CURRENT OR PRIOR FYM ON THE MASTER FILE

    20. THE INPUT MONTH MUST BE A 12 OR MATCH THE ON THE FYM BMF.

    21. NAP is not accessible.

2.4.17.11 (01-01-2006)

NAP (VER-ACCT) Error Responses

  1. The following error messages are created from the consistency checks with the NAP data which is accessed by sub-routine VER-ACCT. Corrective action indicated by the message must be taken to continue processing a transaction.

    1. TIN NOT ESTABLISHED ON MASTERFILE

    2. SSN NOT ON MF AS VALID OR INVALID - CC INOLE CAN BE USED TO VALIDATE DM-1 SSN / NAME

    3. ACCOUNT FOUND ON OPPOSITE VALIDITY - CC INOLE CAN BE USED TO VALIDATE SSN / NAME

    4. INVALID REQUEST FOR NAP

    5. TIN NOT ESTABLISHED ON BMF

    6. PLAN MISMATCH

    7. CRS / NAP NOT AVAILABLE

    8. PROGRAMMER SHUTDOWN OF NAP

    9. IBM PROGRAM ABENDED

    10. TIN NOT FOUND

    11. FILE NOT AVAILABLE

    12. TIN NOT ESTABLISHED ON MASTERFILE

    13. NATIONAL ENTITY FILE NOT AVAILABLE - TRY LATER

2.4.17.12 (01-01-2007)

Database Error Responses

  1. The following error messages are database errors.

    1. DATABASE ERROR - RETRY

    2. (area name ) IS NOT AVAILABLE

    3. NO DATA AVAILABLE - (tin)

    4. TIF N / C MISMATCH - (name control)

    5. LONG RECOVERY IN PROGRESS

  2. The following are system access errors:

    1. TAX MODULE MISSING IN PRIMARY ACCT

    2. INVALID TIF ON SECONDARY ACCT

    3. INVALID CONTROL BASE ON SECONDARY ACCT

    4. INVALID UPDATE ON TIF SECONDARY ACT

    5. INVALID ADD OF CONTROL BASE IN SECONDARY ACCT

    6. INVALID ADD OF MODULE IN CONTROL BASE ACCT RECORD

    7. INVALID ADD OF PEND-OFFSET-DB-CR-TRANS-QR`

    8. INVALID FETCH OF PEND-OFFSET-DB-CR-TRANS-QR

    9. INVALID TIF ON PRIMARY ACCT

    10. INVALID TIN-TYPE IN PRIMARY ACCT

    11. INVALID CONTROL BASE IN PRIMARY ACCT

    12. INVALID UPDATE ON TIF OF PRIMARY ACCT

    13. INVALID ADD ON PENDING TRANSACTION

    14. INVALID ADD ON OFFSET PENDING TRANSACTION

    15. INVALID BALANCE UPDATE ON TAX MOD

    16. TAX MODULE IS MISSING FOR UPDATE

    17. ERROR ON IMPART: PLEASE CONTACT DB ADMIN

    18. TAX MODULE MISSING IN SECONDARY ACCT

    19. BASIC-ENT-REC NOT FOUND

    20. MODULE NOT FOUND FOR SECONDARY ACCOUNT

2.4.17.13 (01-01-2006)

SXPASS Program Responses

  1. The following messages are relayed to the credit transfer command code from the SXPASS sub-routine.

    1. SXPASS TIMEOUT : PLEASE RE-ENTER AGAIN

    2. SXPASS DOWN: IMF-BMF / BMF-IMF IS UNAVAILABLE

    3. SXPASS ERROR: PLEASE CONTACT DATABASE ADMIN

2.4.17.14 (01-01-2006)

Inter-Database error responses

  1. The following error messages are specific to inter-database credit transfers. Inter-database transfers are those which involve one IMF account and one BMF account.

    1. SXPASS ERR: INVALID DRTXX COMMAND

    2. SXPASS ERR: INVALID SXPASS PROCESS

    3. SXPASS ERR: REQUEST DENIED - SEC ACCT TIF OVERFLOW

    4. SXPASS ERR: REQUEST DENIED - PRIM ACCT TIF OVERFLOW

    5. SXPASS ERR: FETCH PRIOR TAXMOD-S-PEND-TRANS

    6. SXPASS ERR: INVALID TYPE OF UPDATE FROM DRT24

    7. SXPASS ERR: 3100-PROCTIFAL PROCEDURE: MODIFY CONTROL-HIST-REC

    8. SXPASS ERR: 3100-PROCTIFAL PROCEDURE: FIND CONTROL-HIST-REC TO TIF-RECORD-NAME

    9. SXPASS ERR: 3100-PROCTIFAL PROCEDURE: MODIFY-BASIC-TAXMOD-REC

    10. SXPASS ERR: 3100-PROCTIFAL PROCEDURE: FIND BASIC-TAX-MOD-REC

    11. SXPASS ERR: 3100-PROCTIFAL PROCEDURE: MODIFY BASIC-ENT-REC

    12. SXPASS ERR: 3100-PROCTIFAL PROCEDURE: FIND BASIC-ENT-REC

    13. SXPASS ERR: 3104-APTIF70C4 PROCEDURE: MODIFY CONTROL-HIST-REC

    14. SXPASS ERR: 3103-APTIF70C3 PROCEDURE: MODIFY CONTROL-HIST-REC

    15. SXPASS ERR: 3102-APTIF70C2 PROCEDURE: MODIFY CONTROL-HIST-REC

    16. SXPASS ERR: 310X-APTIF70CX PROCEDURE: FIND CONTROL-HIST-REC

    17. SXPASS ERR: 310X-APTIF70CX PROCEDURE: FIND BASIC-TAX-MOD-REC

    18. SXPASS ERR: 310X-APTIF70C4 PROCEDURE: FIND BASIC-TAX-MOD-REC

    19. SXPASS ERR: 3200-PROCTIFDE PROCEDURE: STORE CONTROL-HIST-REC

    20. SXPASS ERR: 3200-PROCTIFDE PROCEDURE: STORE BASIC-TAX-MOD-REC

    21. SXPASS ERR: 3200-PROCTIFDE PROCEDURE: STORE BASIC-ENT-REC

    22. SXPASS ERR: 3300-PROCTIFDT PROCEDURE: STORE CONTROL-HIST-REC

    23. SXPASS ERR: 3300-PROCTIFDT PROCEDURE: STORE BASIC-ENT-REC

    24. SXPASS ERR: 3300-PROCTIFDT PROCEDURE: MODIFY BASIC-ENT-REC

    25. SXPASS ERR: 3300-PROCTIFDT PROCEDURE: FIND BASIC-ENT-REC

    26. SXPASS ERR: 3300-PROCTIFDT PROCEDURE: MODIFY BASIC-TAX-MOD-REC

    27. SXPASS ERR: 8800-IMPARTTIF OPEN DATABASE

    28. SXPASS ERR: 8800-DEPARTTIF CLOSE DATABASE

    29. SXPASS ERR: 8800-DEPARTTIF DEPART DATABASE

    30. SXPASS ERR: ROLLBACK-PARA

Exhibit 2.4.17-1

Input Format, CC ADa34

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**NOTE - (For Input Formats for ADa34). Only MFT 46, MFT 74 and MFT 76 require the "RPN " field to be entered. The "RPN" field will not be displayed if MFT does not require one. If entering MFT 46, 74, 76 and the "RPN" is not displayed on screen, enter "RPN " on line 2 columns 3-5. VALID RPNs for MFT 46 are: '100' through '599', '700' through '999''. Valid RPNs for MFT 74 are '001-999' and valid RPNs for MFT 76 are '000' through '999'.

Record Element Description

ITEM LINE POSITION DESCRIPTION & VALIDITY
1 1 1–5 CC ADa34- The third character must be D or C, indicating whether the data stored by CC TXMOD is for the debit or credit side of the transaction.
2 1 7–18 SECONDARY TIN AND FILE SOURCE MUST START IN POSITION 7. See Standard Validity/Consistency Checks, IRM 2.3 Section 8. Valid file sources:
With An SSN
Blank = Valid IMF
* = Invalid IMF
With an EIN
Blank = BMF
V = Valid BMF
W = Invalid BMF
3 1 25–26 SECONDARY MFT - See Standard validity checks, IRM 2.3 Section 8.
IMF - MFT 30, 31, 35, 55 or 65
BMF - MFT 01-17, 33, 34, 36, 37, 40, 43, 44, 46, 50-52, 55, 58, 60 - 64, 67, 74, 76-79
4 1 36-41 SECONDARY TAX PERIOD - Must not be later than the current date plus one year. See Standard Validity Checks, IRM 2.3 Section 8.
5 1 53–55 SECONDARY ACCOUNT RPN- generated.
6 1 66–69 SECONDARY NAME CONTROL - See Standard Validity checks, IRM 2.3 Section 8.
Exhibit 2.4.17-2

Output Format, CC ADa34

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Exhibit 2.4.17-3

Input Format, CC FRM34

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Record Element Description

ITEM LINE POSITION DESCRIPTION & VALIDITY
1 1 1–5 CC FRM34
2 1 7–18 DEBIT TIN AND FILE SOURCES - generated.
3 1 25–26 DEBIT MFT - generated.
4 1 36–41 DEBIT TAX PERIOD Generated.
5 1 53–55 DEBIT RPN - generated or input. If input, must be a valid 3 digit code.
Valid range is 100 - 599 and 700 - 999 for MFT 46.
Valid range is 001 - 999 for MFT 74.
Valid range is 000 - 999 for MFT 76.
6 1 66–69 DEBIT NAME CONTROL - Generated.
7 3 25 DEBIT NON-IDRS-IND
8 4, 5, 6, 7 10–17 DEBIT TRANSACTION DATE - Input transaction date in MMDDYYYY format. Standard Validity Checks Apply. The transaction date may not be later than the current date.
EXCEPTIONS:
(1) If TC 610 or 612, the transaction date may be later than the current date but must be equal to or less than the 15th day of the 4th month following the period ending date of the Secondary Account.
(2) If the TC is 610 or 612 and either the debit or credit MFT is 52, then the transaction date may be later than the current date but must be equal to or less than nine months after the date of death. (If no date of death is contained in the record, DATE, MFT and TC will have an asterisk as an inconsistent request).
Also, the transaction date may not be earlier than the beginning date of the tax period.
9
 		 4, 5, 6, 7 23–25 DEBIT TRANSACTION CODE - Input with valid Transaction Code.
Exhibit 2.4.17-8.
Note: If MFT 01 or 16, and Tax period is 000000, TC 652 or 662 is required.
10 4, 5, 6, 7 32–45 DEBIT TRANSACTION AMOUNT - Input amount, beginning in first position. Amount must be greater than zero. (valid range - .01 to 999,999,999.99).
11 4, 5, 6, 7 58 DEBIT SUBSIDIARY CODE - Use only when MFT is 02 and Debit TC is 662. Input zero or one.
Enter zero if the subsidiary is liable for an income tax return. For transferring where MFT is not 02 and TC is not 662, field must be blank.
Enter 1 when transferring credits from a subsidiary corporation to a parent corporation where the subsidiary is not liable for an income tax return. This will generate a TC 590 in the subsidiary account.
12 4, 5, 6, 7 75 DEBIT POSTING-DELAY-CODE - Delays the posting of the transactions to MASTERFILE.
Valid entries are: space, 0, 1, 2, 3, 4, 5, 6.
13 8 13 DEBIT CASE CONTROL STATUS CODE - To specify a desired STATUS, input with S, A, B, M, or C. See IRM 2.3 Section 12 for status definitions. Under many conditions, a status need not be input. See discussion on case control at the front of this section.
14 8 28–35 DEBIT CASE CONTROL IRS RECEIVED DATE - If date is entered must be 8 numerics in MMDDYYYY format and cannot be greater than current date.
An asterisk may be input in the first position (which will generate current date).
The field may be left blank only if there is at least one open control base which is assigned to the operator, and all other open control bases are in background (B) status.
15 8 47–50 DEBIT CASE CONTROL CATEGORY CODE - To specify a desired CATEGORY, input with a valid CASE CATEGORY. See CASE CONTROL CODES Document 6209 for valid category codes and their definitions.
16 8 62–72 DEBIT CASE CONTROL ACTIVITY CODE - To specify a desired ACTIVITY CODE, input with an authorized code.
AuthorizedACTIVITY CODES are located in the CASE CONTROLS section of Document 6209.
If no other ACTIVITY CODE is specified, "34-CR-TRAN" will generate (even if input field is blank). See discussion on case control at front of this section.
The field must not contain the characters [,], =, I, or.
17 10 26 DEBIT TXMOD STORAGE INDICATOR OR NON IDRS MODULE INDICATOR. May be generated equal sign (=), blank, "A" or "@" The equal sign will appear before the Primary Account TIN stored by CC TXMOD.
18 10 57 DEBIT BYPASS-INDICATOR - User must input a "0" or "1" .
Input "1" if the Master File check is to be bypassed. Use of this indicator is limited to:
IMF - Trans codes 660 and 670,
BMF - Trans codes 650, 660 and 670.
This indicator cannot be "1" if credit freeze code is "1" .
19 10 70 DEBIT CREDIT FREEZE CODE - Enter "1" if a Master File generated 570 is desired.
This code cannot be "1" if bypass indicator is "1" .
20 11 7–18 CREDIT TIN AND FILE SOURCE - Generated.
21 11 25–26 CREDIT MFT - Generated.
22 11 36–41 CREDIT TAX PERIOD - Generated.
23 11 53–55 CREDIT RPN - Generated or input. If input, must be a valid 3 digit code.
Valid range is 100 - 599 and 700 - 999 for MFT 46, MFT 85.
Valid range is 001 - 999 for MFT 74.
Valid range is 000 - 999 for MFT 76.
24 11 66–69 CREDIT NAME CONTROL - Generated.
25 12, 13, 14, 15 4–6 CREDIT TRANSACTION CODE - If MFT is 30, 31, 35, 55 or 65, DO NOT ENTER
The correct code will be generated. Exhibit 2.4.17-8.
26 12, 13, 14, 15 23 CREDIT TRANSACTION REGISTER INDICATOR - Enter 1 only if advice to the field is to be withheld.
27 12, 13, 14, 15 30–31 CREDIT FILE LOCATION CODE - Valid code is "FLC" and blank. For Philadelphia Service Center only—valid codes are 66 & 98. For Austin Service Center only - valid codes are 20 & 21. For Ogden Service Center only - valid codes are 60 & 78 (IMF and BMF). For Cincinnati Service Center only - valid codes are 96 and 97 (BMF).
28 12, 13, 14, 15 47–48 CREDIT DESIGNATED PAYMENT CODE - Use is mandatory with input of TC 640, 670, 680, 690, 694. (See consistency check)
00 = designated payment indicator not present on posting voucher
01 = non-trust fund
02 = trust fund
03 = bankruptcy, undesignated
04 = levy on state income tax refund
05 = notice of levy
06 = seizure and sale
07 = lien
08 = suit
09 = offer in compromise
10 = manually monitored installment agreement
11 = bankruptcy, designated to trust fund
12 = cash bond credit
13 = legislated new tax rates for tax year 1993
14 = authorization given by taxpayer to apply payment
16 = Federal EFT Levy
17 = Federal EFT Payroll
20 = State income levy Program manually apply
21 = State income levy Program systemic payments
22 = Alaska Permanent Fund Systemic payment
23 = Alaska Permanent Fund Manually applied payments
26 = Criminal Restitution Payments
27 = Branded Prescription Drug
29 = Return Preparer Penalties
31 = Mirror Assessments
33 = Offer in Compromise - app. fee
34 = Offer in Compromise - lump sum
35 = Offer in Compromise - payments
36 = 5000A Individual Penalty
43 = 4980H Business Penalty
44 = OPA (IA ORG code 82 or 83) Direct Debit Installment Agreement (DDIA) Origination Fee
45 = OPA (IA ORG code 82 or 83) Non-Direct Debit Installment Agreement (DDIA) Origination Fee
46 = OPA (IA ORG code 82 or 83) Installment Agreement (IA) Reinstatement or Restructure fee
47 = Installment Agreement Reduced Origination User Fee
48 = Direct Debit Reduced Origination User Fee
49 = Direct Debit Origination User Fee
50 = Installment Agreement User Fee (initial origination fee).
51 = Installment Agreement User Fee (reinstatement or restructure fee).
52 = Installment Agreement (IA) Reinstatement or Restructure Reduced User Fee
60 = Patient Protection and Affordable Care
61 = Offshore Streamlined Filing Compliance payment.
62 = Offshore Voluntary Disclosure (OVD) Payment
64 = 965 Revenue Receipts
70 = BBA Imputed Underpayment Amount submitted with BBA Administrative Adjustment Requests
71 = Payment of BBA Imputed Underpayment Amount submitted by pass through partner in Push Out elected as a result of a BBA AAR (Form 8985 will be filed by the pass-through partner with "AAR" box checked).
72 = Payment of BBA Imputed Underpayment Amount by Audited Partnership.
73 = Payment of Tax submitted with partner amended returns to reduce the BBA Imputed Underpayment amount via Modification.
74 = DPC #74 Payment of BBA Imputed Underpayment Amount submitted by a pass-through partner in tiered Exam Push Out (Form 8985 will be filed by the pass-through partner with "BBA Audit" box checked).
75 = Prepayments (estimated payments) by (terminal) partners before they report their portion of the BBA partnership adjustment on their next filed return.
99 = miscellaneous payment other than 01 through 11
CONSISTENCY CHECK
TC VALID DPC'S
TC61X 64
TC640 00-02, 12-14, 31, 43, 61, 62, 64, 70-75, 99
TC670 00-11, 13, 14, 16, 17, 20-23, 31,
33-35, 43, 60, 61, 62, 64, 70-75, 99
TC680 00, 01, 03, 06, 07, 13, 14, 31, 61, 62, 64, 73, 99
TC690 00, 01, 03, 06, 07, 09, 13, 14, 31, 61, 62, 64, 99
TC694 00, 01, 03, 06, 07, 13, 14, 31, 43, 44, 45, 46, 52, 61, 62
EXCEPTIONS:
DPC 01 and 02 may only be used with MFT 01, 03, 09, 11, 12, 35, 55 and 65.
DPC 13 may only be used with MFT 30 for Tax Periods 9312-9411.
DPC 27 - only valid with MFT 03 Transaction Codes and Tax Period xxxx08
DPC 26 & 31 may only be used with MFT 31.
DPC 33-35 only valid with Transaction Codes 67X.
DPC 36 only valid with MFT 35 or 65
DPC 43 only valid with MFT 43
DPC 44-52 valid with MFT 55 or 13 using TC694 (to set an IA) or TC695 (remove duplicate fees)
DPC 70-75 valid with MFT 02, 05, 06, 30
29 12, 13, 14, 15 62–69 CREDIT CORRESPONDENCE-RCVD-DATE - Optional input. Input CORRESPONDENCE-RCVD-DATE with taxpayer correspondence date in MMDDYYYY if known. If unknown, enter IRS received date. (This entry will generate a CP62 for IMF or CP225 for BMF to the taxpayer.
30 16 13 CREDIT CASE CONTROL STATUS CODE - To specify a desired STATUS, input with S, A, B, M, or C. See IRM 2.3 Section 12 for status definitions. Under many conditions, a status need not be input. See discussion on case control at the front of this section.
31 16 28–35 CREDIT CASE CONTROL IRS RECEIVED DATE - If date is entered must be 8 numerics in MMDDYYYY format and cannot be greater than current date. An asterisk may be input in the first position (which will generate current date). The field may be left blank only if there is at least one open control base which is assigned to the operator, and all other open control cases are in background (B) status
32 16 47–50 CREDIT CASE CONTROL CATEGORY CODE - To specify a desired CATEGORY, input with a valid CASE CATEGORY. See CASE CONTROL CODES Document 6209 for valid category codes and their definitions.
33 16 62–72 CREDIT CASE CONTROL ACTIVITY CODE - To specify a desired ACTIVITY CODE, input with On authorized code. Authorized ACTIVITY CODES are located in the CASE CONTROLS section of Document 6209. If no other ACTIVITY CODE is specified, "34-CR-TRAN" will generate (even if input field is blank). See discussion on case control at front of this section. The field must not contain the characters [, ], =, I, or.
34 17, 18 Various REMARKS - narrative field for explanation of transfer. Begin your remarks in position 9 of line 17 and you may continue through position 49 of line 18. There must be at least 3 non-blank characters, they need not be adjacent. Do not use = ,,, ], [,>, <.
Exhibit 2.4.17-4

Input Format, CC ADa24/48

ADD24/48 - The Primary Account will be the Debit side of the transfer; data elements use for the Secondary Account which will be the Credit side of the transfer.

ADC24/48 - The Primary Account will be the Credit side of the transfer; data elements are for the Secondary Account which will be the Debit side of the transfer.

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**NOTE - (For Input Formats for ADa24 and 48). Only MFT 46, MFT 74, MFT 76 and MFT 85 require the "RPN" field to be entered. The "RPN" field will be displayed as ZEROES if MFT does not require one. If entering MFT 46, MFT 74, MFT 76, MFT 85 and the "RPN" is not displayed on screen, enter "RPN" on line 2 column 3-5. Valid RPNs for MFT 46 and MFT 85 are '100' through '599' and '700' through '999'. Valid RPNs for MFT 74 are '001' through '999'. Valid RPNs for MFT 76 are '000' through '999'.

Record Element Description

ITEM LINE POSITION DESCRIPTION & VALIDITY
1 1 1–5 ADa24 - Third character must be D or C, to indicate whether the data stored by CC TXMOD is for the debit or credit side of the transaction.
2 1 7–18 SECONDARY ACCOUNT TIN and FILE SOURCE - See Standard Validity / Consistency checks. Valid File Source
With an SSN:
* = Invalid IMF
V = Valid BMF
W = Invalid BMF
With an EIN:
Blank = BMF
3 1 25–26 SECONDARY MFT - See Standard Validity Checks.
4 1 36–41 SECONDARY ACCOUNT TAX PERIOD - Must not be later than the current date plus one year. See Standard Validity Checks.
5 1 53–55 SECONDARY RPN- Generated.
6 1 66–69 SECONDARY ACCOUNT NAME CONTROL - See Standard Validity Checks
Exhibit 2.4.17-5

Output Format, ADa24/48

DRT24/48

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**NOTE - (For Input Formats for Ada 24 and 48 only). Designated Payment Codes 49, 50 and 51 are only valid for IMF MFT 35, 55, 65 or BMF MFT 13. Designated Payment Codes 47 and 48 are only valid for IMF MFT 35, 55, 65. CR-Trans-CD 694/360 only and Reversal-DPC 47, 48, 49, 50 and 51 must also be input on the Debit side of the transaction.

Exhibit 2.4.17-6

Input Format, CC DRT24/48

DRT24/48

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Record Element Description

ITEM LINE POSITION DESCRIPTION & VALIDITY
1 1 1–5 CC DRT24 or DRT48 - Generated
2 1 7–18 DEBIT TIN AND FILE SOURCE - generated.
3 1 25–26 DEBIT MFT - generated or input..
4 1 36–41 DEBIT TAX PERIOD - generated.
5 1 53–55 DEBIT RPN - generated or input. If input it must be a valid 3 digit code.
Valid range is 100 - 999 and 700 - 999 for MFT 46 and MFT 85.
Valid range is 001 - 999 for MFT 74.
Valid range is 000 - 999 for MFT 76.
6 1 66–69 DEBIT NAME CONTROL - generated.
7 2 28 DEBIT TXMOD STORAGE INDICATOR OR NON IDRS INDICATOR - May be generated equal sign (=), blank, "A" , or "@" . The equal sign will appear before the TIN of the primary account. The NON IDRS INDICATOR will appear before the TIN of the secondary account.
8 2 50 DEBIT EFTPS-ELEC-DPST-IND - Electronic payment indicator field. May be. "1" OR BLANK.
9 3 9–16 DEBIT TRANSACTION DATE - Input correct transaction date.
(1) Standard Validity Checks apply. This date may not be later than the current date except as follows:
a. If TC is 701 or 821 (for IMF and BMF), the transaction date may be any valid date.
b. If TC is 730, 731, 732, 850, 851, or 852 (for all MFTs) transaction date may not be later than current date plus 14 days.
c. If the TC is 610, 611, 612, 700, 702, 710, 712, 820, 822, 830, or 832 (for BMF and IMF MFT's only) or 792 and 892 (IMF only) transaction date may be later than the current date but equal to or less than the 15th day of the 4th month following the period ending date.
d. If the TC is 620 or 622 and the transaction date is not later than the period ending date.
e. For doc code 48 a debit future date is allowed for TC 830/710 transfer for MFTs 01, 09, 11, 14 and 16 only.
(2) Also, transaction date must not be earlier than the beginning date of the tax period except as follows:
a. If the Doc Code is 24 or if the TC is 650, 651, 652, or 712.
b. If a "I" is input in the OVERRIDE-DT field, do not check for a date earlier than the beginning date of the tax period.
(3) If a "2" is input in the OVERRIDE-DT field, then the debit transaction date does not have to equal the credit transaction date.
10 3 22–24 DEBIT PRIMARY TRANSACTION CODE - See Transaction Code Validity Table Exhibit 2.4.17-7.
11 3 31–44 DEBIT PRIMARY AMOUNT - Must contain an amount with valid range .00 through 999,999,999.99. Beginning from the left-most position of the amount field input amount include decimal and commas.
12 3 60–61 DEBIT REVERSAL-DPC - Used to reverse DPC 44/45/46/47/48/49/50/51/52.
May only be used with MFT 13 or 55.
Valid trans code is 694 with a secondary 360.
For MFT 55, the tax period month must be '01'.
For MFT 13, the tax period month must be "12" .
The tax period year must be 2001 or later.
DPC 47 & 48 are only valid for IMF.
13 3 78 DEBIT POSTING DELAY CODE - If entered must be a numeric in the range 0, 1–6 or spaces. Posting will be delayed for the indicated number of cycles.
14 4 13 DEBIT OVERRIDE DATE INDICATOR - may be a blank, 1, or 2. If this indicator is "1" then the consistency check between the transaction date and the tax period is bypassed. If the indicator is "2" , then the debit transaction date does not have to equal the credit transaction date.
15 4 22–24 DEBIT SECONDARY TRANSACTION CODE - See DRT24 transaction code validity table Exhibit 2.4.17-7.
NOTE: For MFT 01 and 16 with Tax period 000000, no secondary TC is allowed.
16 4 31–44 DEBIT SECONDARY AMOUNT - If secondary TC is blank, 472 or 570, the amount field must be blank. May be .00 if secondary TC is 170, 180, 270 or 280. All other secondary TCs require an amount greater than zero. TC 280 is valid if primary TC ends in 1. TC 770 must have a minus (-) amount and is valid only if the primary TC is 722. Other validity checks are the same as for primary amount.
17 5 13 DEBIT CASE CONTROL STATUS CODE - to specify a desired STATUS, input S, A, B, M, or C. See IRM 2.3 Section 12 for status definitions. Under many conditions, a status need not be input. See discussion on case control at the front of this section.
18 5 28–35 DEBIT CASE CONTROL IRS RECEIVED DATE - If date is entered must be 8 numerics in MMDDCCYY format. This date cannot be greater than the current date and it must not be more than one year old. An asterisk may be input in the first position, which will generate the current date. The field may be left blank only if there is at least one open control base which is assigned to the operator, and all open control bases are in background (B) status.
19 5 47–50 DEBIT CASE CONTROL CATEGORY CODE - To specify a desired CATEGORY, input a valid CASE CONTROL. See Document 6209 for valid category codes and their definitions.
Under many conditions a CATEGORY need not be input.
20 5 62–71 DEBIT CASE CONTROL ACTIVITY CODE - To specify a desired ACTIVITY, overlay the literal "CRED-TRANS" with an authorized code.
Authorized ACTIVITY CODES are located in Document 6209.
If no other ACTIVITY CODE is specified, "CRED-TRANS" will generate (if input field is blank).
21 7 28 DEBIT NON IDRS MODULE INDICATOR - May be generated equal sign (=), blank, A, or @. The equal sign will appear before the TIN of the primary account. The NON IDRS INDICATOR will appear before the TIN of the secondary account.
22 8 7–18 CREDIT TIN and FILE SOURCE - generated.
23 8 25–26 CREDIT MFT - generated
24 8 36–41 CREDIT TAX PERIOD — generated
25 8 53–55 CREDIT RPN generated or input. If input, must be a valid 3 digit code. Valid range is 100 - 599 and 700 - 999 for MFT 46 and MFT 85. Valid range is 001 - 999 for MFT 74. Valid range is 000 - 999 for MFT 76.
26 8 66–69 CREDIT NAME CONTROL - generated
27 9 9–16 CREDIT TRANSACTION DATE - Input correct transaction date.
(1) Standard Validity Checks apply. This date may not be later than the current date except as follows:
a. If TC is 701 or 821 (for IMF and BMF), the transaction date may be any valid date.
b. If TC is 730, 731, 732, 850, 851, or 852 (for all MFTs) transaction date may not be later than current date plus 14 days.
c. If the TC is 610, 611, 612, 700, 702, 710, 712, 820, 822, 830, or 832 (for BMF and IMF MFT's only) or 792 and 892 (IMF only) transaction date may be later than the current date but equal to or less than the 15th day of the 4th month following the period ending date.
d. If the TC is 620 or 622 and the transaction date is not later than the period ending date.
e. For doc code 48 a debit future date is allowed for TC 830/710 transfer for MFTs 01, 09, 11, 14 and 16 only.
(2) Also, transaction date must not be earlier than the beginning date of the tax period except as follows:
a. If the Doc Code is 24 or if the TC is 650, 651, 652, or 712.
b. If a I is input in the OVERRIDE-DT field, do not check for a date earlier than the beginning date of the tax period.
(3) If a 2 is input in the OVERRIDE-DT field, then the debit transaction date does not have to equal the credit transaction date.
28 9 22–24 CREDIT PRIMARY TRANSACTION CODE - Input transaction code. See DRT24 transaction code validity table (Exhibit 2.4.17–8).
29 9 31–44 CREDIT PRIMARY TRANSACTION AMOUNT - input instructions and validity check are the same as for item 9 except that the third position to the right of the decimal point must be a minus (-) sign for amounts over .00.
30 9 61–62 CREDIT DESIGNATED PAYMENT CODE - Use is mandatory with transaction codes 640, 670, 680, 690, 694 and 700.
CONSISTENCY CHECK:
TC VALID DPC
TC610 64
640 00-02, 12-14, 31, 43, 61, 62, 64, 70-75, 99
670 00-11, 13, 14, 16, 17, 20-23, 31, 33-35,55, 60, 61, 62, 63, 64, 65, 70-75, 99
680 00, 01, 03, 06, 07, 13, 14, 31, 61, 62, 64, 73, 99
690 00, 01, 03, 06, 07, 09, 13, 14, 31, 61, 62, 64, 99
694 00, 01, 03, 06, 07, 13, 14, 31, 43, 44, 45, 46, 47, 48, 49, 50, 51, 52, 61, 62
700 00, 06, 13, 14, 43, 61, 62
RESTRICTIONS:
DPC 13 - only valid for MFT 13 with tax periods 9312-9411.
DPC 33-35 only valid with trans-cd 67X.
DPC 36 only valid with MFT 35
DPC 43 only valid with MFT 43
DPC 44 - 52 only valid with MFT 55 or 13 and TC694 (to set fees) TC695 (to remove duplicate fees)
DPC 26 & 31 - only valid for MFT 31
DPC 27 - only valid with MFT 03 trans-cds and tax period xxxx08
DPC 26 & 31 may only be used with MFT 31
DPC 33-35 only valid with Transaction Codes 67X
DPC 36 only valid with MFT 35 or 65
DPC 43 only valid with MFT 43
DPC 44, 45, 46, 47, 48, 49, 50, 51 and 52 valid with MFT 55 using TC694 or TC695, see Installment Agreement instructions, IRM 5.19.1.5.4.6.3
DPC 70-75 Valid with MFT 02, 05, 06, 30
DPC MEANING
00 = designated payment indicator not present on posting voucher.
01 = payment is to be applied first to the non-trust fund portion of the tax
02 = payment is to be applied first to the trust of the tax.
03 = payment is proceeds from a bankruptcy case.
04 = levied state tax refund.
05 = notice of levy.
06 = seizure and sale.
07 = lien
08 = suit
09 = offer in compromise
10 = installment agreement
11 = bankruptcy, designated to trust fund
12 = cash bond credit
13 = legislated new tax rates for tax year 1993
14 = authorization given by taxpayer to apply payment
16 = Federal EFT Levy
17 = Federal EFT Payroll
20 = State income levy Program manually applied payments
21 = State income levy Program systemic payments
22 = Alaska Permanent Fund manually applied payments
23 = Alaska Permanent Fund systemic payments
26 =Criminal Restitution Payments
27 = Branded Prescription Drug
29 = Return Preparer Penalties
31 = Mirror Assessment
33 = Offer in Compromise - app. fee
34 = Offer in Compromise - lump sum
35 = Offer in Compromise - payment
36 = 5000A ACA Individual Penalty
43 = 4980H ACA Business Penalty
44 = OPA (IA ORG code 82 or 83) Direct Debit Installment Agreement (DDIA) Origination Fee
45 = OPA (IA ORG code 82 or 83) Non-Direct Debit Installment Agreement (DDIA) Origination Fee
46 = OPA (IA ORG code 82 or 83) Installment Agreement (IA) Reinstatement or Restructure fee
47 = I. A. Origination fee reduced
48 = I. A. Direct Deposit fee reduced
49 = Direct Debit Installment Agreement
50 = Installment Originator Fee
51 = Re-installment originator fee
52 = Installment Agreement (IA) Reinstatement or Restructure Reduced User Fee
60 = Patient Protection and Affordable Care
61 = Offshore Streamlined Filing Compliance payment
62 = Offshore Voluntary Disclosure (OVD) Payment
63 = Advance Child Tax Credit
64 = 965 Revenue Receipts
65 = Advance Child Tax Credit
70 = BBA Imputed Underpayment Amount submitted with BBA Administrative Adjustment Requests
71 = Payment of BBA Imputed Underpayment Amount submitted by pass through partner in Push Out elected as a result of a BBA AAR (Form 8985 will be filed by the pass-through partner with "AAR" box checked).
72 = Payment of BBA Imputed Underpayment Amount by Audited Partnership.
73 = Payment of Tax submitted with partner amended returns to reduce the BBA Imputed Underpayment amount via Modification.
74 = DPC #74 Payment of BBA Imputed Underpayment Amount submitted by a pass-through partner in tiered Exam Push Out (Form 8985 will be filed by the pass-through partner with "BBA Audit" box checked).
75 = Prepayments (estimated payments) by (terminal) partners before they report their portion of the BBA partnership adjustment on their next filed return.
99 = miscellaneous payment other than 01 through 11
31 9 79 CREDIT POSTING DELAY CODE - If entered must be a numeric in the range 0, 1–6 or spaces. Posting will be delayed for the indicated number of cycles.
32 10 13 CREDIT OVERRIDE DATE INDICATOR may be a blank, 1, or 2.
If this indicator is 1 then the consistency check between the transaction date and the tax period is bypassed.
If the indicator is 2, then the debit transaction date does not have to equal the credit transaction date.
33 10 22–24 CREDIT SECONDARY TRANSACTION CODE - Input transaction code. See transaction code validity table (Exhibit 2.4.(21–8).
34 10 31–44 CREDIT SECONDARY TRANSACTION AMOUNT - If secondary TC is blank, 472, or 570, the amount field must be blank. May be zero if the secondary TC is 170, 180, or 270, and must be .00 if TC is 770; other secondary TCs require an amount greater than zero. The third position to the right of the decimal must be blank. TC 770 is valid only if primary TC is 832.
35 11 13 CREDIT CASE CONTROL STATUS CODE - Same as Item 17 above.
36 11 28–35 CREDIT CASE CONTROL IRS RECEIVED DATE - Same as Item 18 above.
37 11 47–50 CREDIT CASE CONTROL CATEGORY CODE - Same as Item 19 above.
38 11 62–71 CREDIT CASE CONTROL ACTIVITY CODE - Same as Item 20 above.
39 12 5–6 CREDIT FILE LOCATION CODE - Valid code is blank. For Philadelphia Service Center only - valid codes are 66 & 98. For Austin Service Center only - valid codes are 20 & 21 (IMF). For Ogden Service Center only - valid codes are 60 & 78 (IMF and BMF). For Cincinnati Service Center only - valid codes are 96 and 97 (BMF).
40 12 23 CREDIT TRANSACTION REGISTER INDICATOR - Must be blank, or 1. Use 1 only if advice is to be withheld from the field.
41 12 37 CREDIT SPOUSE INDICATOR - Use only when a credit is being transferred from the IRAF back to the IMF (i.e., the debit entry contains a TC 792 and an MFT 29; and the credit entry contains a TC 892 and an IMF file source).
Input 1 if the IRAF taxpayer is the primary taxpayer of a joint IMF account, or with a 2 if he/she is the secondary taxpayer.
Input 0 if he/she is a non-joint taxpayer on the IMF.
42 12 51 CREDIT BYPASS INDICATOR - User must input "0" or "1" . Input '1' if the Master File check is to be bypassed.
RESTRICTIONS:
IMF - trans codes 660, 670 and 760
BMF - trans codes 650, 660, 670 and 760
43 13, 14 Various REMARKS - Use this 120 position unedited field for explanation of transaction. Begin your remarks in position 9 of line 13 and you may continue through position 48 of line 14. There must be at least 3 non-blank characters. They need not be adjacent.
Exhibit 2.4.17-7

DRT24/48 Transaction Code Validity Table

Table Display, 1 of 4

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SYMBOLS  
SIDE COLUMN C = Valid on Credit Side
D = Valid on Debit Side
B = Valid on Both Side
MFT COLUMN P = Valid as Primary Transaction Code
S = Valid as Secondary Transaction Code
Blank = Not valid for this MFT
   
* The table values for MFT 04 are valid prior to tax period 9501. After 199412, the only transaction codes valid for a debit transaction are 612, 652, 671, 672, 702 and 820 and the only transaction codes valid for a credit transaction are 650, 670, 700 and 822. After 199412, tax periods not ending in "12" are allowed only for a debit transaction, while a credit transaction tax period end in "12"
Exhibit 2.4.17-8

FRM34 Transaction Code Validity Table

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Continuation of FRM34 Transaction Code Validity Table

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