WIXLIB

8A-1Section 8A - Master File Codes - Transaction, MF and IDRSCollection Status, Freeze and IDRS Status 48, Restrictive and Filing Requirement1Nature of ChangesDescriptionPage No.Transaction CodesMF and IDRS Collection Status CodesMaster File Freeze Codes and IDRS status 48Restrictive ConditionsFiling Requirement Codes (FR Codes)28A - 18A-378A-418A-488A-48Transaction CodesTransaction Codes (TC) consist of three digits. They are used to identify a transaction being processed and to maintain ahistory of actions posted to a taxpayer’s account on the Master File. Every transaction processed by ADP must contain aTransaction Code to maintain Accounting Controls of debits and credits, to cause the computer at ECC to post thetransaction on the Master File, to permit compilation of reports, and to identify the transaction when a transcript isextracted from the Master File. Transaction codes that are unique to IDRS are also included.The definitions of several transaction codes are necessarily changed since there will be no resequencing, offsetting, orcomputer generated interest. In addition, all refunds will be scheduled manually with the refunds posted to the IMF usingTC 840.Refer to Handbook 2.24.1 for obsolete transaction codes.Refer to Section 13.06 for pending transaction and merged related codes.Reversal CodesAn “R” following the transaction code indicates the transaction has been reversed.The Reversal Code indicates the transaction has been reversed. Its valid values are "0", indicating no reversal and "1"indicating a reversal. An 'R' following the transaction code display indicates the transaction has been reversed.IMF Payment or penalty transaction codes ending with a transaction code of “3” which are NOT LISTED in this section areactually reversed transactions which originally ended with a transaction code of "0". For programming purposes, the “0” inthe third position of the transaction code has been converted to “3” to indicate the original payment or penalty transactions(or portion of it) which has been reversed. However, for account analysis purposes, those IMF payment/penaltytransaction codes ending with a “3” which are NOT LISTED in this section should be treated as transactions which havebeen reversed (reversal code "1")."TransCode000DR/CR FileTitleI/B/E Establish anAccount001EB/E001EEstablish a PlanResequence anAccount due to aTIN ChangeResequence dueto Plan NumberValid Doc.CodeBMF: 04, 63,80, 81IMF: 63EPMF: 04, 6364GeneratedTransaction64RemarksAdds a new taxpayer entity to the applicable Master File.IMF— Establishes Scrambled SSN Indicator. TC 000 withDLN block/serial overlay of 99999 is computer generatedfrom joint return with CCC’F to create an account for thespouse.Establish a Plan Data module.Resequences an account to a different TIN oraccomplishes a merge of accounts. Generated when TC011, 040, or 041 posts. Carries old TIN as reference.Resequences a plan data module due to a plan numberchange. Carries old plan number as reference.Any line marked with # is for official use only

8A-2TransCodeDR/CR FileTitlechangeResequence anAccountTIN ChangeFailed toResequenceResequenceEPMF MergeFailDuplicate TaxModules are notResequencedValid ctionResequences an account because of an SSN change ora change in SSN validity.Account did not meet merge criteria. Restores entity andtax modules to the MF that were processed as TC 001under old TIN.Resequences contents of a TC 001 or 005 transactionwhen there is a merge-fail between two plans of an EPMFentity.Resequences a discovered “duplicate” Tax Module(identical MFT and Tax Period) of a TC 001 back to theold EIN. Account Balance is adjusted. Changes all MFRCodes to 8. A CP 209 is issued in the cycle the TC 003posts.IDRS transaction. See Section 14.7. Appears at the oldEIN.IDRS transaction. See Section 14.7. Appears at the newEIN.Account being resequenced for an attempted merge withanother account. Posts as a TC 005/006 combination ifmerge is successful and as TC 006 if unsuccessful.Assigned to the To Plan Data Module and each of itsreturn modules being resequenced during the merging oftwo plans for one EPMF entity.Indicates consolidation of accounts has been made (SeeTC 002 for BMF/IMF and EPMF: TC 005 for IMF). A TC006 without a cross-reference TIN indicates anunsuccessful merge. A TC 006 (preceded by a TC 005)with a cross-reference TIN indicates a successful mergefrom the cross-reference TIN.Indicated successful merge of two plans of an EPMFentity. Carries old plan number as a reference.A carrier transaction for transactions from a dissolvingaccount as a result of a successful merge. The TC 007does not post to Master File. It causes generation of TC446.IDRS transaction. See Section 14.7. Appears at the newTIN.BMF: Generated transactionChanges TIN of an Account on the Master File orconsolidates two TINs. BMF: Prevents posting of TCother than 002, 003, 006 and 026.Changes the number of an EPMF BEAccountGeneratedResequenced to TransactionMaster FileLocation006E007I/BMerge lete Merge011I/BEChange EIN orSSN.63011E64012I/BEChange PlanNumberReopen EntityAccount012EReopen Plan64013I/BEName ChangeBMF: 63, 80Others: 63BMF PartialMergeBMF PartialMergeResequencedAccount forMergeResequencedPlan for 4GeneratedTransactionIMF: 63BMF: 63, 80EPMF: 63Updates FR Codes. Reopens an Account on the MasterFile; may include other Entity changes shown in TC 013,014, 015 and 016 (TC 016 not EPMF). BMF/IMF; If City,State present and no street address, drops MF streetaddress. Zeros zip code for foreign addresses.Reopens a plan of an EPMF entity. Changes FRC 8 toblank.Changes a name of an Account on the MF. May includeother Entity changes shown in TC 012, 014, 015, and016, (TC 016 not EPMF). IMF/IRAF Replaces orestablishes name line for tax year indicated by new nameline. Deletes second name line if none is input. BMFReplaces all name lines. IMF: TC 013 with DLNblock/serial overlay of 99999 is computer-generated fromTC 150 with CCC’9’ which causes establishment of newAny line marked with # is for official use only

8A-3TransCodeDR/CR FileTitleValid Doc.Code013E014I/BEPlan Name64ChangeAddress Change BMF: 63, 80Others: 63015I/BELocation and/orZip Code016I/BEMiscellaneousChange EntityCodes017ISpouse SSN017E018019Change FileFolder NumberI/BReleaseUndeliveredRefund CheckFreezeI/B/E Zip Code/AreaOffice ChangeRemarksname line for primary taxpayer only. TC 013 with aReference MFT Code of 55 present will only update theCivil Penalty name line. Normal name line processing willbe by-passed.Replaces the plan name for a plan of an EPMF entity.Changes the address of an account on the MF. Mayinclude other Entity changes shown in TC 012, 013, 015,016 (TC 016 not EPMF). Replaces Street Address, City,State and zip code. If street address blank, literal “local” isgenerated for street address. Updates “cycle of lastaddress change” in the entity. Zeros zip code for foreignaddresses. BMF: Generated when BMF address ischanged, based on data input from IMF on TC 996.EPMF Changes mailing address.50, 63Changes the District or Area Office Location Code and/orZip Code of an Account on the MF. If TDA is beingtransferred from one District or Area Office to another,use Doc. Code 50; otherwise, use Doc. Code 63. OtherEntity changes described in TC 012, 013, 014 and 016(TC 016 not EPMF) may be included with Doc. Code 63.An address change (TC 014) may be included with Doc.Code 50. EPMF: Out of SC changes are valid.BMF: 63, 80, Changes the following codes: Filing Requirement Codes,81Railroad Board number, FYM, PMF indicator, BackupOthers: 63, 64 Withholding Indicator, F8123 indicator, EmploymentCode, Magnetic Tape Code (also updated by TC 960 and961), Date of Death, Sole Proprietor/Spouse SSN, PDTindicator (blocking series 700-749 turns indicator on; B.S.750-799 turns indicator off). TC 016 with special DLNxx96388888888X is generated to validate sole proprietorSSN in the entity. Updates no other entry data. Mayinclude other entity changes shown in TC 012, 013, 014,and 015. Doc Code 80/81 updates the EO Entity Section.FRC only. IMF: TC 016 also generated by CC IRCHGwhen validating an IRS name control.63Adds or changes the Spouse’s SSN in the First NameLine of the taxpayer’s Account.64Replaces the File Folder Number.64Updates address: releases all 740 freezes in the account.IMF-Unpostable 174 if no 740 freeze is present.50, 63Generated whenever Zip Codes or Primary LocationCode changed. Will post as a TC 015. Does not updatethe “cycle of last address change.” When Location Codesor zip code change; otherwise, will be dropped.Generated to IRAF from IMF.Removes an account from Master File or inactivates theaccount so future tax modules can not be created. Anyentity TC other than TC 012 will go unpostable 349.Changes all filing requirement codes to “8” if tax modulesare present in the Account.Delete a plan when it does not have a return module oran unreversed TC 121, 123 or 125 in the Plan DataModule; otherwise, the plan MFR is changed to an “8”Delete EO Section that was erroneously added to anentity module.Reverses the TC-024 election.020I/BECloses AccountDeactivatesAccount63020EDelete a Plan64022B63023BDelete EOSubmoduleReverse the77Any line marked with # is for official use only

8A-4TransCode024DR/CR FileB025TitleValid Doc.CodeElection to LobbyElection to Lobby 77No I/BEDelete ChangedTIN or Old PlanDataIMF/BMFComplete MergeDelete Old Plan 64DataUpdate Location 50, 63Codes Out-ofCampus026I/B026E030I/B040I/BDirects Changeto Valid SSN63041I/BDirects Changeto Invalid SSN63052B63053B/E054055BB057BReversal of 053,054, 055Plan YearEnding MonthChangeRetained FYMChange or AdoptNew FYMReversal of ection ofForm 8716Rejection ofForm 1128Elect ForeignSalesCorporation(FSC)RevokeReverses TC060, 063, 064 or065ErroneousFSC ElectionreceivedFSC electiondeniedFSC RevocationReceivedTerminate FSCReceivedChurch63, 77, 646363RemarksThe election by an organization to lobby for legislationfrom Form 5768.Failure to merge two Master File accounts. Does not postto the Master File.Deletes the Entity data that remained on the MF underthe old EIN or SSN. IMF: Creates a “memo” level locatorrecord with the “TO” SSN.IDRS transaction. See Section 14.7. Appears at the oldTIN.Deletes plan data under Old Plan Number afterresequencing of a plan.Updates Location Codes when a change in CampusCode is involved. If TDA is being transferred, use Doc.Code 50; otherwise, use Doc. Code 63. Entity changesdescribed in TC 013, 014, 015 or 016 may be includedwith Doc. Code 63. Change of address (TC 014) may beincluded with Doc. Code 50.Changes SSN or name of an Account which is on theValid Segment of the IMF or the valid portion of the BMF.May include changes to Filing Status Code, and spouseSSN: Generated from the IMF transaction.Changes SSN or name of an Account which is on theInvalid Segment of the IMFor the invalid portion of theBMF. May include changes to FSC or spouse SSN.Reverse all previously posted TC053, 054 or 055transactions.Form 1128 processed to accept change of accountingperiod.63Rev. Proc. 87-32.Form 8716 - Election to have a tax year other than arequired tax year. Rev. Proc 87-32.Reverses TC 054/055 when a CU UPC 307F1120/1120S/1065 return is posted with CC “Y” and FYM12 or TC 620 posted.Rejection of Election of Tax Year other than a requiredTax Year. Form 8716 was denied.Rejection of Application for change in Accounting Period.Form 1128 was denied.FSC or Small FSC election, Form 8279.63Revocation of FSC or small FSC election6363Reversal of TC 060, 063, 064, 065Election as a FSC or small FSC has been received.63Denial of election to be treated as a FSC or small FSC63Notification of revocation received for FSC or small FSC63Election to be treated as a FSC or small FSC has beenterminatedRecords the filing of Form 8274, Certification byGeneratedTransaction636363Any line marked with # is for official use only