Some transactions, payments and returns are unable to post to the BMF due to the programming of specific conditions. Research and perfection/correction of unpostable conditions are necessary to allow the transactions to post appropriately. This IRM provides procedures for maintaining the integrity of the BMF by resolving unpostable transactions/conditions that are not compatible with existing master file data or normal Submission Processing Campus operating procedures.

The following provides authority for the instructions in this IRM to be performed in support of completing compliance functions to make credits or refunds of any internal revenue tax, processing of non-revenue forms, and administrative support forms:

The Campus Director is responsible for monitoring operational performance for their campus.

The Operations Manager is responsible for monitoring operational performance for their operation.

The Team Manager/Lead is responsible for performance monitoring and ensuring employees have the tools to perform their duties.

The Team Employees are responsible to follow the instructions contained in this IRM and maintain updated IRM procedures.

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 Taxpayer Bill of Rights.

The information in this IRM applies to the resolution of EO/BMF Unpostables through the Generalized Unpostable Framework (GUF) system.

Program Reports: The GUF system generates control reports found on the Control-D application and are utilized for program management and review. See IRM 3.12.32.20, Error Resolution - General Unpostables, GUF Listings and Reports - General Information and Distribution.

Program Effectiveness is measured by the following:

Annual Review: The processes outlined in this IRM will be reviewed annually to ensure accuracy and promote consistent tax administration.

Quality Review conducts a statistical valid sample size review of completed work to ensure IRM guidelines are followed.

Campuses coordinate with Headquarters at the beginning of each year to verify the programming of the Generalized Unpostable Framework (GUF) system is functional and validate the changes requested are implemented and programmed correctly. Sites review printed reports, test command codes and test resolutions of sample cases of each master file.

Campuses monitor reports weekly for anomalies in the GUF system programming and elevate issues as needed. Headquarter analysts work with the Information Technology (IT) analysts to determine if additional action is needed to correct issues elevated. If needed, a ticket or a work request will be submitted to IT to update programming for the GUF system.

Account: A taxpayer identified by a Social Security Number (SSN) or Employer Identification Number (EIN). Each account contains a record of the type of returns filed and the related tax periods.

Accounts Maintenance Transcripts: A transcript generated when an unresolved credit or condition is present on the Master File.

Amended Return: A second return filed which changes the information submitted on the original return.

Asset Code: The code used to identify end of year total assets.

Automated Collection System (ACS): A computerized system used in call site operated collections for tax periods within an account which is in taxpayer delinquent investigation (TDI) or taxpayer delinquent account (TDA) status.

Automatic Data Processing (ADP): The handling and processing of data from electronic machines with a minimum of human intervention.

Batch: A group of work of like documents within a program code.

Block: Returns or documents grouped together for filing purposes; the ninth and tenth digits of the DLN indicate the blocking series where the return is filed. The eleventh digit of the DLN is the blocking series for examination purposes. It identifies whether the return was an original return, copy of the return, BRTVU/RTVUE print or no return and whether it was a survey or examined case file.

Blocking Series: The blocking series is a three digit numeric field associated to the document or returns for posting to Master File.

Business Master File (BMF): A file containing information about organizations filing business returns and related documents.

Business Operating Divisions (BOD): Effective 01/01/2000, all IMF and BMF taxpayers will be systemically assigned to a BOD code based on the characteristics of the tax return. IMF taxpayers will either be assigned to the SB/SE (Small Business/Self-employed) BOD or to the TS (Taxpayer Services) BOD. BMF taxpayers will be assigned to the LB & I (Large Business & International) BOD, to the TE/GE (Tax Exempt Government Entities) BOD or to the SB/SE BOD.

Calendar Year: The twelve month period from January 1 through December 31.

Centralized Authorization File (CAF): A file which contains information regarding the type of authorization taxpayers have given representatives for the various modules within their accounts.

Check Digit: Consisting of two alphabetic characters, the check digit is determined by the application of a mathematical formula to the SSN or EIN.

Command Code (CC): A five character code used to input data and requests on IDRS.

Computer Paragraph (CP): Computer generated notices used to request information from or give information to an organization regarding certain aspects of their tax return. Also, certain notices are generated to inform the campus of posting to the Master File which require additional action.

Consolidate: The moving of data when one organization has erroneously been given more than one TIN.

Credit Balance: A term noting a credit outstanding on a tax module. It is identified by a minus sign (−) after the amount.

Cross Reference (XREF): An action which identifies related TINs and names (DBA).

Cycle: One week's processing at the campuses, the Martinsburg Computing Center (MCC), and Tennessee Computing Center (TCC). The cycle is expressed as a six (6) digit code: the first four digits represent the processing year and the last two digits represent the processing week within the year.

Document Code (DOC CODE): A two digit code which identifies the specific type of return or document which was filed or processed; it’s the fourth and fifth digits of the DLN.

Document Locator Number (DLN): A control number assigned to every return, document or transaction input through the ADP system. The fourteenth (last) digit is the year of processing and is assigned by the campus computer program at the time of original input. The DLN is used to control, identify and locate documents and transactions processed in the ADP system.

Dummy Return: An input return not prepared by the organization or an input document treated as a return.

Employee Number: A ten digit number assigned to each employee authorized to access IDRS.

Employer Identification Number (EIN): An assigned nine digit number used to identify a business tax account.

Employment Code (EC): A one letter code used to identify certain employers regarding Social Security taxes and Federal Unemployment tax.

Entity: The portion of the Master File record which identifies the organization. It contains the name, address, social security or employer identification number, employment code if applicable, name control, location codes, filing requirement codes, fiscal period and date of establishment.

Excess Collections: An account of unapplied credits transferred from an unidentified or Master File account.

Federal Tax Deposit System (FTD): Payments received by the Internal Revenue Service from a Federal Reserve Bank, indicating deposits made by an organization.

Fiduciary: A person or institution entrusted to act on behalf of a taxpayer.

File Source: A one digit code which follows the taxpayer identification number (TIN). The values are:

Filing Requirement Code (FRC): This code identifies the type of return an organization must file.

Fiscal Year Month (FYM): Any month an organization elects to be the ending month of its accounting year.

Group Exemption Number (GEN): A four digit number issued to a parent organization and its subordinate chapters under a blanket "GROUP RULING."

Group Exemption Roster (GER)/CC EOGEN: An alphabetic and numeric listing of organizations which were issued Group Exemption Numbers. Published semiannually as Document 6023, it was replaced by CC EOGEN, which allows on-line research using the GEN number of the group.

Group Return: Form 990 filed by a parent organization for all of its subordinates which have elected to be covered by the group return. This return with its own EIN is filed in addition to the parent organization’s own return.

Income Code: A code used to identify yearly receipts for EO/BMF returns.

Integrated Data Retrieval System (IDRS): A computer system with the capability to instantaneously retrieve or update stored information which will work in harmony with our Master File or organization accounts. This system is aimed at quick resolution of problems and inquiries concerning current and prior taxpayer accounts.

Julian Date: The numeric day of the year the return or document was numbered for processing; for example, January 15 would be shown as 015. The sixth, seventh and eighth digits of the DLN represent the Julian Date.

Martinsburg Computing Center (MCC): The Martinsburg Computing Center, located in Martinsburg, WV, is where both business and individual transactions are posted to the various Master Files.

Master File (MF): A record containing all information with respect to the organizations filing of returns and related documents. The BMF contains records on each organization, divided into two sections, the entity section and the returns section.

Master File Tax Account Code (MFT): A two digit number which identifies the type of tax form.

Merger: When two or more corporations combine and one is the successor corporation, the other corporation files final returns on their number. DO NOT confuse this with Consolidation (TC 011).

Microfilm: A media to provide photographic records of tax data on a reduced scale.

Name Control (NC): The first four letters of an entity's last name (in the case of an individual) or the first four letters of an entity's business name (in the case of corporations, etc.). The name control is used to check the Master File and ensure the TIN corresponds with the proper organization.

Name Search Facility (NSF): This facility provides the capability to search a national data base for an unknown TIN (EIN or SSN) using name and address information. The NSF provides search capability for primary, secondary and Doing-Business-As (DBA) filers. The command codes used to search the NSF are CC NAMES (SSN) and CCs NAMEE (EIN)/NAMEB.

National Account Profile (NAP): A national TIN file of entities on the IMF, BMF, EPMF and IRAF. It is used to validate the TIN or TIN/name control for IDRS input command codes and for researching with CC INOLE.

Parent: The governing body of a controlled group of corporations or an exempt organization with a group ruling.

Pending Transaction: A transaction input to IDRS but not yet effective on the Master File account.

Pilot Voucher: An Exempt Organization/BMF Entity voucher prepared for processing group exemptions. This is a file copy only.

Pilot Voucher File (PVF): This file of all pilot vouchers is kept in GEN order. The pilot vouchers are used in establishing new subordinates of a group ruling.

Power Of Attorney (POA): The authorization of a third party by a taxpayer to represent the taxpayer in certain tax matters. See CENTRALIZED AUTHORIZATION FILE (CAF).

Primary Location Code (PLC): The PLC is the Area Office code based on the address where the taxpayer receives mail. The BMF should generate the PLC, or we can create or change it by CC ENREQ/BNCHG, Document Code 50 or 63. The PLC is issued to identify the service center controlling the account.

Prior Year: A tax period which precedes the current processing year.

Re-Input: The reentry into the processing system of a return or document which has not posted to the Master File.

Refile: A refile is sending the return or document back to Files to be filed in its original position in the block.

Reject: A return or document which was not accepted by the campus computer because of incorrect or incomplete information.

Reprocessable: The reentry into the processing system of a return or document which previously posted to the Master File.

Resequence: A resequence occurs when a transaction cannot be posted or processed until the following week (cycle) at MCC.

Return: A legal form or written evidence used by an organization to record tax information.

Subordinate: A subordinate is a local affiliate of a Parent organization.

Subsection Code: This code designates the type of exemption an organization has received.

Supplemental Group Ruling Information (SGRI): A SGRI is a letter submitted to the IRS each year by the Parent organization of a group ruling detailing any changes to its subordinates.

Tax Module: A tax module is part of an organizations account which reflects tax data for each type of tax and tax period.

Tax Period: This is the period of time for which a return is filed. The Service uses a six digit code to indicate the end of the tax period for a given return. The first four digits represent the year and the last two digits represent the month.

Taxpayer Delinquent Account (TDA): A TDA is a tax module in collection status in which a return was filed but not fully paid.

Taxpayer Delinquency Investigation (TDI): A TDI is a tax account in collection status which has a filing requirement for which a return has not been received.

Taxpayer Identification Number (TIN): The TIN is a generic term representing either an EIN or SSN.

Transaction Code (TC): A three digit code used to identify transactions being processed, to maintain a history of actions posted to taxpayer accounts on the Master File, and to identify actions being taken on an organization’s account.

Transcript: A transcript is a copy of entity and tax data from the Master File concerning an organizations account.

Unpostable (UP): An unpostable is an input return or transaction which attempted to post to the Master File but could not because of inconsistencies with prior posted transactions, filing requirements or the input data.

Unprocessable: An unprocessable is a document which is incomplete, illegible or otherwise unsatisfactory for input.

For a list of acronyms and abbreviations see IRM 3.12.38-36, Acronyms and Abbreviations.

Servicewide Electronic Research Program (SERP)

Submission Processing Design Center (SPDC)

Integrated Automation Technologies (IAT)

Integrated Data Retrieval System (IDRS)

National Archives and Record Administration (NARA) approved Document 12990, IRS Records Control Schedules, for records retention, disposition, and destruction guidance.

Use the following list of IRMs in conjunction with this section; however, the list is not all inclusive:

The National Taxpayer Advocate reached agreements with the Commissioners or Chiefs of the Taxpayer Services (TS) Division, Small Business/Self Employed (SB/SE) Division, Tax Exempt Government Entities (TE/GE) Division, Criminal Investigation (CI), Independent Office of 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).

The SLAs are found at TAS Service Level Agreements.

TAS initiates Form 12412, Operations Assistance Request (OAR), to request help from an operational function when it lacks the statutory or delegated authority to resolve a taxpayer’s problem.

In cases requiring an OAR, TAS:

TS Division:

For more information, see IRM 13.1.19 Advocating With Operations Assistance Requests (OARs).

CFOL provides nationwide access, meaning information processed through any area office or campus and posted to any Master File is available.

CFOL command codes provide on-line access to Master File information, residing at MCC, via IDRS.

CFOL command codes are available even when IDRS is not; however, you still need a password to sign on and access the command codes.

CFOL command codes don’t show pending transactions, case controls, history items or unpostables. IDRS research must be performed in addition to CFOL research.

Some of the more common CFOL command codes you will use include:

Integrated Data Retrieval System (IDRS): IDRS is a computer system with the capability to retrieve and update stored taxpayer account information on the Master Files. You perform research on IDRS through the use of various command codes (CC) input to an IDRS terminal.

To implement the requirements of the Taxpayer Browsing Protection Act of 1997 (Public Law No. 105-35), the IRS created the unauthorized access, attempted access or inspection of taxpayer records (UNAX) program. UNAX is the willful, unauthorized inspection of any federal tax return or return information. See IRM 10.5.5, IRS Unauthorized Access, Attempted Access or Inspection of Taxpayer Records (UNAX) Program Policy, Guidance, and Requirements, for additional information.

EDS is an automation of certain segments of the EP/EO determination process. EDS is a menu-driven system. The Inventory Control Subsystem and the Letter Generation Subsystem are the two segments the EO Unpostable Unit will use.

EDS research is required to determine correct status for most exempt organization unpostable accounts. EDS information should be used to update an exempt organization's filing status. EDS research should be used in conjunction with all other research tools to ensure accounts reflect current and accurate exempt organization data.

The Inventory Control System replaces the Exempt Organization Application Control System (EACS) as the system which tracks cases from opening to closing; however, EACS, which is renamed Master File Pipeline System continues to function in the campuses as the link between EDS and Master File.

The Letter Generation Subsystem provides a means to automatically generate requests for additional information and the viewing and generation of closing letters.

The following is a list of the Open Status Codes:

The following is a list of Closed Status Codes:

The following is a list of Type of Request Codes:

The table below includes a complete listing of EO Subsection and Classification Codes:

The following table is a list of EO Status Codes:

The following table is a list of EO Foundation Codes:

See IRM 3.13.12.6.14, Foundation Code, for more information.

The following table lists EO Affiliation Codes:

The following table lists type of organizations:

The GUF 1140 report is accessed on Control-D. The GUF 1140 report shows all new unpostables received in GUF.

Unpostables should be closed within 60 days of appearing on the 1140 report or they will age.

The acceptable old age for Exempt Organization unpostables is 10%.

GUF is accessed by the employee via IDRS. Sign on to IDRS using your password prior to attempting GUF access. You are authorized to access only those accounts necessary to resolve your assigned cases. You are forbidden to access your own or your spouse's account, the account of a friend, relative or coworker, or any account in which you have a financial interest.

Employees who engage in unauthorized access or browsing of tax accounts are subject to disciplinary actions and possible criminal prosecution. BROWSING is defined as looking at a tax account to satisfy a personal curiosity or for fraudulent reasons. See IRM 10.5.5, IRS Unauthorized Access, Attempted Access or Inspection of Taxpayer Records (UNAX) Program Policy, Guidance, and Requirements, for additional information.

GUF is accessed using the IDRS CCs UPDIS, UPASG, UPCAS, UPBAT, UPTIN, UPRES and UPREV.

Research IDRS to determine if there’s a pending TC 000 for the unpostable EIN. If a TC 000 is pending, research for a pending TC 016 Doc. Code 80 which will indicate the EO sub-module is being added.

If there’s no pending TC 000, research for a better EIN. If a better EIN is found, look to see if there’s an EO section.

Process UPC 301 cases with a pending TC 000 and no EO section as follows:

Process UPC 301 cases needing EIN research as follows:

Process UPC 301 RC 1 cases for MFT 47 (Form 8871) as follows:

Process UPC 301 RC 1 cases for MFT 49 (Form 8872) as follows:

If the unpostable is a Form 8868 requesting an extension for Form 4720 on an SSN, research CC NAMEE/NAMEB for the correct SSN.

Process UPC 301 RC 1 cases for MFT 46 (Form 8038 series bonds) as follows:

All UPC 302 cases are assigned by GUF to B3 Category.

Unpostables will receive both open cases and cases already closed by GUF using URC 2 as follows:

Compare the entity of the unpostable document with the entity on the BMF.

Compare the transcribed name control with the name as shown on the BMF. If there was a spelling or transcription error, close the unpostable with URC A.

If the return or document contains evidence of a name change or the established name line was misspelled, check for a pending TC 013. Process as follows:

If research indicates the unpostable EIN belongs to another organization, research for a better EIN.

Compare the transcribed name control with the name as shown on the BMF. If there’s a spelling or transcription error, close the unpostable with URC A.

If there’s no transcription error, research BMF for a pending TC 013.

If the EIN on the unpostable belongs to another organization, research IDRS for a better EIN. If a better EIN is found:

If a better EIN can not be found, proceed as follows:

UPC 303 cases will occur when a name change or the need for a new EIN is indicated.

When an organization requests a name change, appropriate documentation may be required in order for the name change to be made.

Any request to change a name on an Exempt Organization account must be accompanied by appropriate documentation in order to be considered.

Close the unpostable with the appropriate URC and cycle to post after the TC 013.

If the appropriate documentation is not attached, inform the organization the name change cannot be made until the required information is provided using letter 1224C. Close the unpostable with URC 6.

If documentation of the name change is not required, proceed as follows:

When the name lines differ and the return or document is for the subordinate of a group ruling, check for similarities (such as the lodge number, etc.).

When the need for a new EIN is indicated, research IDRS to determine if another EIN is already established for the organization.

If another EIN is not found, proceed as follows:

Unpostables 304 are all auto-closed by GUF. IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution.

Form 990-T has two due dates:

The above due dates should be used in determining the extended due date which should be granted on the Form 8868 for the Form 990-T.

If the extension due date is incorrect; it may be necessary to delete the unpostable and input the TC 460 on CC REQ77 to ensure the correct extended due date is input.

Research the UPC 305 RC 1 Form 8868 to ensure the correct extended due date will post to Master File.

The notice code is edited in the top middle portion on Form 8868 and is input to generate a notice to the filer indicating whether an extension of time to file their return was approved or denied. The following Notice Codes are used on Form 8868:

The unposted extension is for MFT 34 (990-T corp. only), 37, 44, or 67 do the following:

The unposted extension is for MFT 34 401(a) or 408 trust and/or the words IRA are present in the name, take the following actions:

All UPC 307 cases with EO MFTs (except MFT 36, Form 1041-A) are assigned by GUF to Entity Unpostables.

Form 1041-A (MFT 36) is not a primary return and will not unpost due to FYM mismatch; the organization must also file a Form 1041 or Form 5227. If a Form 1041 or Form 5227 was filed by the organization, close the unpostable with URC 6 to change the FYM to agree with the BMF FYM.

EO Unpostables will correct UPC 307 unpostables for all MFTs except MFT 36 for Form 1041-A. MFT 36 will bypass the UPC 307 check.

UPC 308 cases with MFTs 33, 34, 36, 37, 44, 46, 60 or 67 are assigned to B3 category by the GUF system. EO UPC 308 RC 9 with MFT 10 are assigned to B3 category as well.

Form 8872 is required to be filed monthly, quarterly, or semi annually dependant on the year. Even numbered years (i.e. 2006, 2008) must file quarterly or monthly. Odd numbered year (i.e. 2007, 2009) must file semi annually or monthly.

For returns with a tax period for an even numbered year (i.e. 2008) check CC BMFOLI if filing a quarterly or monthly return and then take the following actions:

Check CC BMFOLI to determine if the organization is filing a semi-annual or monthly return. For returns with a tax period for an odd numbered year (i.e. 2009) take the following actions:

"Zero" Forms 940 will bypass the unpostable check and a notice will be sent to the organization notifying them their Form 940 was received but they are not required to file.

Verify the employment code is correct; see IRM 3.13.12.6.28, Employment Code, for assigning employment codes.

If the employment code is correct and if the BMF has a Form 940 FRC, use CC ENREQ/BNCHG with TC 016 and delete the Form 940 FR.

If the employment code is not correct:

"Zero" Forms 940 will bypass the unpostable check and a notice will be sent to the organization notifying them their Form 940 was received but they are not required to file.

Process RC 5 as follows:

The Form 990-T TC 150 will unpost as 308 RC 7 if the "Credit for small employer health insurance premiums" line (per the table below) is greater than zero and the EO status is other than 01, 02, 06, 07, 10, 11, 21, 24, 25, 30, 31, 40 or 42.

Use the following table to correct UPC 308 RC 7:

Form 941 filers who have employees on a seasonal or intermittent basis who don’t have distributions every quarter can file their Form 941 on a seasonal/intermittent basis. However, at least one return must be filed every year, even if no wages or distributions were made during the year. To identify these filers, Computer Condition Code T is used.

Use the following chart to resolve UPC 308 RC 8:

"Zero" Forms 940 will bypass the unpostable check and a notice will be sent to the organization notifying them Form 940 was received but they are not required to file.

Verify the unpostable entity is the same as the BMF.

If the unpostable is Form 940 (TC 150), research to verify the subsection 03, 50, 60, or 70 is correct and update the Employment Code to W with CC ENREQ/BNCHG.

If the unpostable is a payment other than an RPS TC 610, research the BMF for any open modules with a balance due.

If the unpostable is an RPS TC 610:

If TC 59X, check for a Form 940 FRC in the entity. If the Form 940 FRC is on the BMF, use CC ENREQ/BNCHG and delete the FRC. Use CC UPRES with URC D and void the document. If the Form 940 FRC is not on the BMF, use CC UPRES with URC D and void the document.

If the unpostable is the credit portion of a Doc. Code 34 credit transfer, apply to the account where the debit posted and route to the preparer. Close the unpostable with URC 6.

Input TC 016 and add Employment Code W to the account.

- The following table provides instructions for resolving UPC 311 RC 1:

UPC 313 RC 1 cases referenced in IRM 3.12.278.19, UPC 313 - No Related Transactions, are assigned to B3 category by GUF.

All RC 8 cases will be closed with URC 2 and routed back to the preparer.

If the unpostable is a TC 023, check the Form 5768 to see if the proper transaction code was input.

If the unpostable is a TC 071, research UPTIN for an unpostable TC 070 for the organization.

If the unpostable is a TC 072, research CC UPTIN for an unpostable TC 070 for the organization.

If the unpostable is a TC 081 and there’s no TC 080 (denial):

Determine if the extension date was input correctly. If not input incorrectly, close with URC D. Input TC 460 with correct date. If module contains a TC 160, prepare Form 3465 to Accounts Management requesting abatement of penalty. If input correctly and posted TC 620/460 has a later extension date, close with URC D.

When the group return box was checked in error, Input URC D to delete the unpostable TC 460 and input a new TC 460 with the correct extended due date.

All UPC 323 RC 2 and RC 3 cases referenced in IRM 3.12.278.22, UPC 323 Duplicate Transactions, are assigned by GUF to B3 category.

Check the Form 5768 to see if the proper transaction code was input.

If the transaction code should be a TC 023, close the unpostable with URC 8 and request Rejects correct the transaction code.

If the TC 024 is correct:

Request the Form 8274 source document folder from Files.

Verify the entity on the Form 8274 matches the BMF.

All EO UPC 324 cases are assigned to B3 category by the GUF system.

The MAG-TAPE/FTD-CD on CC ENMOD and the "MTC" on CC ACTRA and hard copy transcripts indicate which return is being filed on magnetic tape.

The Magnetic Tape Codes are as follows:

Research to determine if the employment code, EO status and subsection code, or Form 940 filing requirement is correct.

All UPC 329 RC 1 cases for TC 150, TC 157 and TC 620/460 (EO MFTs) are assigned by GUF to B3 category.

All UPC 329 RC 2 cases for TC 150, TC 157, and TC 620/460 (EO MFTs) are assigned by GUF to B3 category.

These instructions are general in nature. Specific instructions can be found in subsequent UPC 329 sections.

Counsel approved sending back incomplete or incorrect 990 series EO returns (i.e., a Form 990 is filed, but the organization has a Form 990-PF filing requirement) to the filer. These returns should be identified and returned by the Code and Edit function; however, some may be processed and will unpost. The incomplete or incorrect returns should be returned to the filer with an explanation for the rejection and that no further processing will be completed.

Always perform complete research. See IRM 3.12.278.6 for research procedures. If an original return has posted on Master File, which matches exactly with the unpostable return (creating a duplicate filing), close the unpostable with URC 8 requesting rejects cancel the DLN and associate with the posted return (if the paper return is received).

All 990 series returns are required to be electronically filed (beginning on or after July 2, 2019 for Forms 990 and 990-PF; for tax years ending July 31, 2021 and later for Form 990-EZ, and as of February 1, 2021 for Form 990-T). Organizations can only electronically file the current and prior two years. Paper returns must be filed for tax years that can’t be electronically filed. If a paper return is received for a year it should be electronically filed, it should be sent back to the filer explaining they must electronically file.

When a paper return is received with "Retroactive Reinstatement" written across the top of the return, and the EO status is 97, research EDS to determine if a recent application has been filed:

UPC 329 resolution instructions may require the input of a TC 022; however, certain freeze codes prevent a TC 022 from posting and need to be resolved prior to input. If possible, update to a good status without input of a TC 022.

If the entity on the unposted return and the BMF entity, on IDRS, are the same, research CCs INOLE, ENMOD and EDS to determine if the BMF or the unpostable filing requirement is correct.