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    Master File Transaction Codes from IRS Document 6209 Section 8A

    Transaction Codes (TC) consist of three digits. They are used to identify a transaction being processed and to maintain a history of actions posted to a taxpayer’s account on the Master File. Every transaction processed by ADP must contain a Transaction Code to maintain Accounting Controls of debits and credits, to cause the computer at ECC to post the transaction on the Master File, to permit compilation of reports, and to identify the transaction when a transcript is extracted 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, or computer generated interest. In addition, all refunds will be scheduled manually with the refunds posted to the IMF using TC 840. Refer to Section 14.7 for pending transaction and merged related codes.
    Reversal Codes

    An “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 is NOT LISTED in this section are actually reversed transactions which originally ended with a transaction code of “0”. For programming purposes, the “0” in the 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/penalty transaction codes ending with a “3” which are NOT LISTED in this section should be treated as transactions which have been reversed (reversal code = “1”).

    IRS Transaction Codes

    Section 8A - Master File Transaction Codes from IRS Document 6209 Section 8A

    Trans
    Code
    Title Valid Doc.
    Code
    Remarks
    000 Establish an Account BMF: 04, 63, 80, 81 IMF: 63 EPMF: 04, 63 Adds a new taxpayer entity to the applicable Master File. IMF— Establishes Scrambled SSN Indicator. TC 000 with DLN block/serial overlay of 99999 is computer generated from joint return with CCC’F to create an account for the spouse.
    001 Establish a Plan 64 Establish a Plan Data module.
    001 Resequence an Account due to a TIN Change Generated Transaction Resequences an account to a different TIN or accomplishes a merge of accounts. Generated when TC 011, 040, or 041 posts. Carries old TIN as reference.
    001 Resequence due to Plan Number change
    001 Resequence an Account Generated
    Transaction
    Resequences an account because of an SSN change or a change in SSN validity.
    001 TIN Change
    Failed to
    Resequence
    Generated
    Transaction
    Account did not meet merge criteria. Restores entity and tax modules to the MF that were processed as TC
    001 under old TIN.
    002 Resequence
    EPMF Merge- Fail
    64 Resequences contents of a TC 001 or 005 transaction when there is a merge-fail between two plans of an
    EPMF entity.
    003 Duplicate Tax
    Modules are not Re­ sequenced
    Generated
    Transaction
    Resequences a discovered “duplicate” Tax Module
    (identical MFT and Tax Period) of a TC 001 back to the old EIN. Account Balance is adjusted. Changes all MFR Codes to 8. A CP 209 is issued in the cycle the TC 003 posts.
    003 BMF Partial
    Merge
    IDRS transaction. See Section 14.7. Appears at the old
    EIN.
    004 BMF Partial
    Merge
    IDRS transaction. See Section 14.7. Appears at the new EIN.
    005 Resequenced
    Account for
    Merge
    Generated
    Transaction
    Account being resequenced for an attempted merge with another account. Posts as a TC 005/006
    combination if merge is successful and as TC 006 if unsuccessful.
    005 Resequenced
    Plan for Merge
    64 Assigned to the To Plan Data Module and each of its return modules being resequenced during the merging
    of two plans for one EPMF entity.
    006 Account
    Resequenced to Master File
    Location
    Generated
    Transaction
    Indicates consolidation of accounts has been made
    (See TC 002 for BMF/IMF and EPMF: TC 005 for IMF). A TC 006 without a cross-reference TIN indicates an
    unsuccessful merge. A TC 006 (preceded by a TC 005)
    with a cross-reference TIN indicates a successful merge from the cross-reference TIN.
    006 Merge Plan
    Resequenced
    64 Indicated successful merge of two plans of an EPMF
    entity. Carries old plan number as a reference.
    007 Carrier
    Transaction
    Generated
    Transaction
    A carrier transaction for transactions from a dissolving account as a result of a successful merge. The TC 007
    does not post to Master File. It causes generation of TC
    446.
    008 IMF/BMF Complete
    Merge
    IDRS transaction. See Section 14.7. Appears at the new TIN.
    BMF: Generated transaction
    011 Change EIN or
    SSN.
    63 Changes TIN of an Account on the Master File or consolidates two TINs. BMF: Prevents posting of TC
    other than 002, 003, 006 and 026. Restricted to Entity
    011 Change Plan
    Number
    64 Changes the number of an EPMF entity. Restricted to
    Entity
    012 Reopen Entity
    Account
    IMF: 63
    BMF: 63, 80
    EPMF: 63
    Updates FR Codes. Reopens an Account on the Master
    File; 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 street address. Zeros zip code for foreign addresses.
    012 Reopen Plan 64 Reopens a plan of an EPMF entity. Changes FRC 8 to blank.
    013 Name Change BMF: 63, 80
    Others: 63
    Changes a name of an Account on the MF. May include other Entity changes shown in TC 012, 014, 015, and
    016, (TC 016 not EPMF). IMF/IRAF Replaces or establishes name line for tax year indicated by new
    name line. Deletes second name line if none is input. BMF Replaces all name lines. IMF: TC 013 with DLN
    block/serial overlay of 99999 is computer-generated from TC 150 with CCC’9’ which causes establishmentof new name line for primary taxpayer only. TC 013 with a Reference MFT Code of 55 present will only update
    the Civil Penalty name line. Normal name line processing will be by-passed.
    013 Plan Name
    Change
    64 Replaces the plan name for a plan of an EPMF entity.
    014 Address
    Change
    BMF: 63, 80
    Others: 63
    Changes the address of an account on the MF. May include 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” is generated for street address. Updates “cycle of last address change” in the entity. Zeros zip code for
    foreign addresses. BMF: Generated when BMF address is changed, based on data input from IMF on TC 996.
    EPMF Changes mailing address.
    015 Location and/or Zip
    Code
    50, 63 Changes the District or Area Office Location Code and/or Zip Code of an Account on the MF. If TDA is
    being transferred from one District or Area Office to another, use Doc. Code 50; otherwise, use Doc. Code
    63. Other Entity 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.
    016 Miscellaneous
    Change Entity
    Codes
    BMF: 63, 80,
    81
    Others: 63,
    64
    Changes the following codes: Filing Requirement
    Codes, Railroad Board number, FYM, PMF indicator, Backup Withholding Indicator, F8123 indicator,
    Employment Code, Magnetic Tape Code (also updated
    by TC 960 and 961), Date of Death, Sole
    Proprietor/Spouse SSN, PDT indicator (blocking series
    700-749 turns indicator on; B.S. 750-799 turns indicator off). TC 016 with special DLN xx96388888888X is generated to validate sole proprietor SSN in the entity. Updates no other entry data. May include 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 IRCHG when validating an IRS name control.
    017 Spouse SSN 63 Adds or changes the Spouse’s SSN in the First Name
    Line of the taxpayer’s Account.
    017 Change File
    Folder Number
    64 Replaces the File Folder Number.
    018 Release
    Undelivered Refund Check Freeze
    64 Updates address: releases all 740 freezes in the account. IMF-Unpostable 174 if no 740 freeze is
    present.
    019 Zip Code/Area
    Office Change
    50, 63 Generated whenever Zip Codes or Primary Location
    Code changed. Will post as a TC 015. Does not update the “cycle of last address change.” When Location
    Codes or zip code change; otherwise, will be dropped.
    Generated to IRAF from IMF.
    020 Closes
    Account Deac­
    tivates Account
    63 Removes an account from Master File or inactivates the account so future tax modules can not be created. Any
    entity TC other than TC 012 will go unpostable 349.
    Changes all filing requirement codes to “8” if tax modules are present in the Account.
    020 Delete a Plan 64 Delete a plan when it does not have a return module or an unreversed TC 121, 123 or 125 in the Plan Data
    Module; otherwise, the plan MFR is changed to an “8”
    022 Delete EO Sub module 63 Delete EO Section that was erroneously added to an entity module.
    023 Reverse the
    Election to
    Lobby
    77 Reverses the TC-024 election.
    024 Election to
    Lobby
    77 The election by an organization to lobby for legislation from Form 5768.
    025 No RSQ-SSN Generated
    Transaction
    Failure to merge two Master File accounts. Does not post to the Master File.
    026 Delete
    Changed TIN or Old Plan Data
    Generated
    Transaction
    Deletes the Entity data that remained on the MF under the old EIN or SSN. IMF: Creates a “memo” level
    locator record with the “TO” SSN.
    026 IMF/BMF Complete
    Merge
    IDRS transaction. See Section 14.7. Appears at the old
    TIN.
    026 Delete Old
    Plan Data
    64 Deletes plan data under Old Plan Number after
    resequencing of a plan.
    030 Update
    Location Codes Out-of- Campus
    50, 63 Updates Location Codes when a change in Campus
    Code is involved. If TDA is being transferred, use Doc. Code 50; otherwise, use Doc. Code 63. Entity changes described in TC 013, 014, 015 or 016 may be included with Doc. Code 63. Change of address (TC 014) may be included with Doc. Code 50.
    040 Directs
    Change to
    Valid SSN
    63 Changes SSN or name of an Account which is on the
    Valid Segment of the IMF or the valid portion of the
    BMF. May include changes to Filing Status Code, and spouse SSN: Generated from the IMF transaction.
    041 Directs
    Change to
    Invalid SSN
    63 Changes SSN or name of an Account which is on the
    Invalid Segment of the IMF or the invalid portion of the
    BMF. May include changes to FSC or spouse SSN.
    052 Reversal of
    053, 054, 055
    63 Reverse all previously posted TC053, 054 or 055 transactions. “Restricted to Entity”
    053 Plan Year
    Ending Month
    Change
    63, 77, 64 Form 1128 processed to accept change of accounting period. “Restricted to Entity”
    054 Retained FYM 63 Rev. Proc. 87-32. “Restricted to Entity”
    055 Change or
    Adopt New
    FYM
    63 Form 8716 - Election to have a tax year other than a required tax year. Rev. Proc 87-32. “Restricted to
    Entity”
    057 Reversal of
    054, 055
    Generated
    Transaction
    Reverses TC 054/055 when a CU UPC 307
    F1120/1120S/1065 return is posted with CC “Y” and
    FYM 12 or TC 620 posted. “Restricted to Entity”
    058 Form 8716 63 Election of Tax Year other than a required Tax Year. Form 8716 was denied. “Restricted to Entity”
    059 Form 1128 63 Application for change in Accounting Period. Form
    1128 was denied. “Restricted to Entity”
    060 Elect Foreign
    Sales
    Corporation
    (FSC)
    63 FSC or Small FSC election, Form 8279. Obsoleted
    061 Revoke
    Reverses TC
    060, 063, 064 or 065
    63 Revocation of FSC or small FSC election - Obsoleted
    062 Erroneous 63 Reversal of TC 060, 063, 064, 065 - Obsoleted
    063 FSC Election received 63 Election as a FSC or small FSC has been received. Obsoleted
    064 FSC election denied 63 Denial of election to be treated as a FSC or small FSC Obsoleted
    065 FSC Revocation received 63 Notification of revocation received for FSC or small FSC Obsoleted
    066 Terminate FSC Received 63 Election to be treated as a FSC or small FSC has been terminated - Obsoleted
    070 Church
    Exemption
    From Social
    Security Taxes
    63 Records the filing of Form 8274, Certification by
    Churches and Qualified Church-controlled
    Organizations Electing Exemption From Employer Social Security Taxes (FICA). Establishes an effective date, update Employment Code to “C,” From 941 Filing Requirement to “04” and the Form 940 File Requirement Code to “0”.
    071 Revocation of
    Church Exemption From Social Security Taxes
    63 IRS terminates or revokes the filing of Form 8274 (TC
    070). Establishes a revocation/termination effective
    date and updates the 941 File Requirement to “01.” The
    Employment Code may also be changed to “W” or be deleted if necessary. If Employment Code deleted, Form 940 Filing Requirement is updated to “0”.
    072 Deletion of TC
    070 Input in
    Error
    63 Records the correction of an erroneously posted TC
    070. The Employment Code is deleted and the 941 FR
    is updated to “01.”
    073 Correction of Erroneous Revocation/
    Termination
    63 Used when 8274 election has been erroneously terminated by IRS with input of TC 071. Reverses all previously posted TC 071 transactions. The election
    must be re-established with input of another TC 070.
    076 Approved
    Form 8832
    53 OSPC and CSPC inputs to indicate acceptance of Form
    8832, Entity Classification Election.
    077 Reversal of TC
    076
    53 Reverses the acceptance of an Entity Classification
    Election input in error.
    078 Rejection of
    Form 8832, Entity Classification Election
    53 Rejection/Denial of an Entity Classification Election.
    079 Revocation of
    Form 8832, Entity Classification Election
    53 Indicates the revocation of an Entity Classification
    Election beginning with the date specified in the transaction.
    080 Validates
    Spouse’s SSN
    63 Transaction validates spouse’s SSN. Does not post to the Master File.
    082 Acceptance of
    Form 8869
    53 Indicates the deemed liquidation of the subsidiary into the parent beginning with the date specified in the
    transaction. Following the deemed liquidation the QSub
    is not treated as a separate corporation; all of the subsidiary’s assets, liabilities, and items of income, deduction, and credit are treated as those of the parent.
    083 Reversal of TC
    082
    53 Reverses the acceptance of a Qualified Subchapter S
    subsidiary (QSub) Election input in error.
    084 Rejection of
    Form 8869
    53 Indicates the rejection of a Qualified Subchapter S Subsidiary (QSub) Election.
    085 Reversal of TC
    084
    53 Reverses the Rejection of a Qualified Subchapter S Subsidiary (QSub) Election input in error.
    086 Effective date of QSub
    revocation
    53 Revocation of a Qualified Subchapter S Subsidiary
    Election (QSub).
    087 Reversal of TC
    086
    53 Reverses the Revocation of a Qualified Subchapter S Subsidiary (QSub) Election input in error.
    090 Form 2553, Election By a
    Small
    Business
    Corporation
    53 Indicates that beginning with the date specified in the transaction, the corporation will be taxed as a small
    business corporation. Changes 1120 FR to 2. Blocking
    Series 950-999 generate a TC 474 for MFT 02 period ending and month preceding the effective date.
    091 Revocation of
    Small
    Business Election Revoked
    53 Indicates the revocation of being taxed as a small business and updates the Form 1120 FR to “01”.
    Blocking Series 950-999 does not update filing requirement or FYM yet, but delays update for 26
    weeks.
    092 Reverses 090,
    093, 095, 097
    53 Records the correction of an erroneously posted TC
    090, 093, 095 or 097.
    093 Form 2553
    Received
    53 Application for Sub-Chapter S election Form 2553
    Received but not processed
    094 Form 2553
    Denied
    53 Sub-Chapter S election denied
    095 Small
    Business Election Revocation/Ter mination Pending
    53 Revocation/Termination of Subchapter S Election
    Received but not processed
    096 Small
    Business Elec­
    tion
    Terminated
    53 Sub-Chapter S election terminated. Updates 1120 FR
    to “01”. Blocking Series 950-999 does not update filing requirement or FYM yet, but delays update for 26
    weeks.
    097 Application for
    Small
    Business Pending National Office Approval
    53 Form 2553 has been sent to National Office for determination.
    098 Establish or
    Change in a Fiduciary Relationship
    63 Indicates that Form 56, Notice Concerning Fiduciary
    Relationship, or correspondence was received establishing or indicating a change in fiduciary relationship when a 1 is entered in the FORM-56-CHG­ IND.
    099 Termination of
    Fiduciary
    Relationship
    63 Indicates that Form 56, Notice Concerning Fiduciary
    Relationship, or correspondence was received, terminating a fiduciary relationship.
    100 Acceptance of
    Qualified
    Subchapter S Trust (QSST)
    53 Indicates acceptance of an election to be treated as a
    Qualified Subchapter S Trust (QSST) beginning with the date specified in the transaction.
    101 Revocation of
    Qualified
    Subchapter S Trust (QSST)
    53 Indicates revocation of an election to be treated as a
    Qualified Subchapter S Trust (QSST) beginning with the date specified in the transaction.
    102 Acceptance of
    Electing Small Business Trust (ESBT)
    53 Indicates acceptance of an election to be treated as an
    Electing Small Business Trust (ESBT) beginning with the date specified in the transaction.
    103 Revocation of
    Electing Small Business Trust (ESBT)
    53 Indicates revocation of an election to be treated as an
    Electing Small Business Trust (ESBT) beginning with the date specified in the transaction.
    110 Generated
    Transaction
    Designates Windfall Profits Tax return to the GMF
    unpostable system.
    120 Account
    Disclosure
    Code
    77 or
    Generated
    Indicates information extracted for external use. Is input with Doc. Code 77 or is generated for mass extracts
    from Master File. Posts to a separate disclosure file
    when TC 990, 991, 992, or 993 is processed with Doc. Code 56 or an agency code. IMF ONLY: Generated.
    121 Employee Plan
    Characteristics
    01, 03, 06,
    07, 09, 53
    60, 61, 62,72, 73, 78
    Posts Employee Plan Characteristics from Forms 3672,
    3672A, 4461, 4461-A, 4578, 5300, 5301, 5303, 5306,
    5306SEP, 5307 and 5309.
    122 Reversal of
    Employee Plan
    Characteristics
    77 Reverses TC 121.
    123 Update of
    Employee Plan
    Characteristics
    01, 03, 06,
    07, 09, 53,
    60, 61, 62,
    72, 73, 78
    Updates Employee Plan Characteristics.
    125 Termination 10,11 Form 5310 Posts a complete termination of an Employee Plan (Doc Code = 10). Form 5310-A posts a merger, consolidation or transfer of an Employee Plan
    (Doc Code = 11)
    126 Reversal of
    Termination
    77 Reverses TC 125.
    127 Administrator
    Data Change
    64 Changes the Name, Address or EIN of the Plan
    Administrator.
    128 Administrator
    Data Change
    64 Replaces the Plan Name and Administrator Data
    129 HHS Request 57 Parent Locator Service Address Request transaction
    (blocking series 422). Child Support Enforcement
    Agency information request (blocking series 419).
    130 Entire Account
    Frozen from
    Refunding
    77 Entire account is frozen from refunding, overpayment is applied to NMF. Credits of $25.00 or more.
    Overpayments in excess of $24.99 will cause a CP44 to
    be generated.
    IMF: Freeze only if more than $24.99. TC 131 or TC
    824 will reverse all previously posted TC 130s See note below (TC 824 may or may not have a money amount). Credits under $25.00 before interest will be refunded,
    but TC 130 Freeze will not be released. TC 130 with
    closing code 03, 12, or 24–32 should correspond to a BMF liability written off with TC 530 and will have similar TC 130 closing code.
    131 Reversal of TC
    130 Refund
    Freeze
    77 Releases the TC 130 Account refund freeze if input as the same type as the original TC 130, permits refunding
    of overpayment if other freeze conditions are not present.
    DMF: agency refund of a prior offset of refund reversal correcting a prior agency refund.
    132 Reversed TC
    130
    Generated
    Transaction
    A TC 130 which was reversed.
    136 Suppress FTD Alert 77 Suppress issuance of Federal Tax Deposit FTD) Alert.
    137 Reverse
    Suppress
    77 Reverses TC 136.
    140 IRP Delinquency
    Inquiry
    Generated
    Transaction
    Establishes Entity and/or Tax Module and Status Code
    02 (Delinquency Inquiry) within the affected tax module.
    141 Delinquency
    Inquiry
    Generated
    Transaction
    Generated by CCNIP & IDRS not BMF Masterfile
    142 Delinquency
    Investigation
    Generated
    Transaction
    Records the issuing of a Taxpayer Delinquency
    Investigation (TDI). Establishes Status Code 03 within the affected tax module. Processed same as TC 141.
    148 Issuance of
    TDA or TDI Assembly
    77 Causes the accelerated issuance of a TDI (BMF Only)
    or TDA assembly when certain non-compliance conditions are present in ANY of the TDA modules
    within the Account. TC976, 977, 291 AND 150 (Except
    SFR return) will Unpost UPC 191. Requires two digit code for IDRS input. Refer to IRM for code titles and definitions.
    149 Reversal of TC148 77 Reverses TC 148 and permits the normal issuance of TDI and TDA.
    150 Return Filed & Tax Liability
    Assessed
    IMF: 05 thru
    12, 21, 22,
    26, 27, 51,
    72, 73,
    BMF: 03,
    05–11, 13,
    16, 20, 21 (AUSC
    Only), 23,
    29, 35, 36,
    38, 40-44,
    46, 51, 59,
    60, 65, 66 (PSC only)
    67, 68, 71,
    78 (OSC Only), 81,
    83, 90-93,
    95 EPMF:
    30, 31, 32,
    37 PMF: 69
    A tax liability assessed from the original return establishes a tax module. *BMF: Assessment may be
    Credit for Form CT-1, 720 and 941. See TC 976-977 for
    amended return.
    150 Entity Created by TC 150 Generated
    Transaction
    This TC 150 when posted to the Entity Transaction
    Section indicates the Master File Entity was created from the posting of the return.
    151 Reversal of TC
    150 or 154
    77 EPMF: Reverses return data (TC 150, 154, 155, 156,
    976, 977) or moves a return to a different module.
    152 Entity Updated by TC 150 Generated
    Transaction
    Designates a return which updated entity data and is posted to the Entity Transaction Section.
    154 Posting F5330
    Data
    35 Form 5330. Effective January 2001, the 5330 will post to the BMF as a TC 150. The EPMF TC 154 is an
    information transaction indicating that the 5330 posted to the BMF.
    155 1st
    Corresponden ce Letter sent
    30, 37, 38 EPMF First Correspondence letter. Posts to EPMF to
    Bypass delinquency
    156 Subsequent
    Corre­
    spondence sent
    30, 37, 38 EPMF Second Correspondence letter. Posts to EPMF
    to Bypass delinquency.
    157 Schedule A 30, 37, 38 Received by EPMF through S.C. GPP for forwarding to
    Dept. of Labor, not posted to EPMF.
    157 Form 5578
    Non- Discrimination
    Certification
    84 Posted to indicate input of Form 5578
    159 Settlement
    Data
    Generated
    Transaction
    Designates data as a Settlement Section of Return. Such data is dropped as soon as the return is settled.
    Does not appear on outputs.
    160 Manually
    Computed
    Delinquency
    Penalty
    47, 54 A Delinquency Penalty Assessment manually computed by Audit or Collection. Penalty is not recomputed by
    computer. Also used for IMF by W&I and Compliance.
    161 Abatement of
    Delinquency
    Penalty
    47, 54 Abates previously posted 160, 166 Delinquency Penalty liability assessment in whole or in part. Penalty is not
    recomputed by computer.
    162 Failure to File
    Penalty
    Restriction
    Deletion
    47, 54 Removes restriction on computation of FTF Penalty on previously posted TC 160 or 161. Causes
    recomputation and allows normal computation of FTF Penalty.
    166 Delinquency
    Penalty
    Generated
    Transaction
    Computer generated assessment of Delinquency
    Penalty on returns posted after the due date without reasonable cause and for returns containing penalty-
    interest codes 1 (if Condition Code R not present) or 2;
    penalty is computed on the assessment tax less pre­ payments. IMF only: Penalty may also be generated from amounts recorded on returns.
    167 Abate
    Delinquency
    Penalty
    Generated
    Transaction
    Abates a previously assessed TC 166 when change occurs in return due date or tax due at due date.
    170 Estimated Tax
    Penalty
    IMF: 11, 12,
    21, 22, BMF: 10-14
    Both: 17, 18,
    24, 47, 51,
    54
    Computer generated self-assessment from TC 150 or
    manually assessed. ES penalty for failure to make adequate ES payments. Applicable to Form 990C,
    1040, 1041, 990T, 990PF and 1120, except on
    Adjustment or Revenue Receipt input.
    171 Abatement of
    Estimated Tax
    Penalty
    24, 47, 48,
    54
    Abates previously posted 170 or 176 Estimated Tax
    Penalty in whole or in part.
    176 Estimated Tax
    Penalty
    Generated
    Transaction
    Computer-generated assessment of 990C, 1040, 1041,
    990T, 990PF and 1120 Estimated Tax Penalty for failure to make adequate ES payments.
    177 Abatement of
    Estimated Tax
    Penalty
    Generated
    Transaction
    Abates a previously assessed TC 176. Issues
    Adjustment Notice.
    180 Deposit
    Penalty
    11, 17, 18,
    20, 24, 25,
    38, 40, 41,
    43, 47, 48,
    51, 54, 58
    A manually assessed or generated from TC 150 input penalty for insufficient and/or untimely deposit of taxes
    (FTD) (720, 940, 941, and 943, 945 and 1042, CT-1).
    181 Deposit
    Penalty
    Abatement
    47, 54 Abates a previously assessed 180, 186 Deposit Penalty in whole or in part.
    186 FTD (Deposit)
    Penalty
    Assessment
    Generated
    Transaction
    Computer generated FTD Penalty if taxpayer fails to
    make timely and sufficient payments as required by regulations on Forms CT-1, 720, 940, 940EZ, 941, 943,
    945 and 1042.
    187 Abatement of
    FTD Penalty
    Assessment
    Generated
    Transaction
    Abates a previously assessed TC 186. Issues
    Adjustment Notice.
    190 Manually
    Assessed Interest Transferred In
    51 Manually computed interest assessed prior to transfer
    in. Is input only as part of an account transferred in. See
    TC 370.
    191 Interest
    Abatement
    51, 52 Abates TC 190 interest; input only as a part of an account transferred in. See TC 370.
    196 Interest
    Assessed
    Generated
    Transaction
    Computer generated interest that is due: at First Notice time; upon issuance of an Account Adjustment Notice
    resulting from posting of TC 290/300; posting of TC 680 (Designated Payment of Interest), or if a credit condition
    exists in the module: at TDA time; and upon issuance of
    Credit Reversal Notice (CP 60).
    197 Abatement of
    Interest
    Assessed
    Generated
    Transaction
    Abates previously posted 190 or 196 interest assessments. TC 197 is generated when postings
    cause the interest assessed to exceed interest due
    (example: Abatement of tax liability). In addition, TC
    197 is generated (as necessary) when a TC 682 is posted.
    200 Taxpayer
    Identification
    Number Penalty
    Assessment
    IMF: 11, 12,
    21, 22
    Both: 17, 18, 24, 47, 54,
    58
    Assess penalty against taxpayer for failure to furnish requested identifying numbers.
    201 Taxpayer
    Identification
    Number Penalty Abatement
    47, 54 Abates a previously assessed TC 200 penalty in whole or in part.
    234 Assessed
    Daily Delin­
    quency
    Penalty
    47, 54
    BMF: 81, 90,
    91
    Manual assessment or generated from TC 150 input of
    $20 Daily Delinquency Penalty to maximum of $10,000.
    235 Abates Daily
    Delinquency
    Penalty
    47, 54 Abates previously assessed TC 234/238 penalty in whole or in part.
    238 Daily
    Delinquency
    Penalty
    Generated
    Transaction
    Computer generated assessment of $20 Daily
    Delinquency Penalty to a maximum of $10,000 from return.
    239 Abatement of
    Daily
    Delinquency
    Penalty
    Generated
    Transaction
    Abates a previously assessed TC 238. Also if module contains a TC 234 amount for less than a previously
    posted TC 238, TC 239 is generated in amount of difference and TC 234 is dropped; if greater, TC 239 is generated for TC 238 amount and TC 239 and TC 234
    are posted.
    240 Assessment of
    Miscellaneous
    Civil Penalty
    47, 54, 51 Computer generated TC 240 post to a tax module when a miscellaneous type penalty is assessed (i.e., other
    than those penalties which are identified with their own
    TC or reference no.). See Section 11.10(6) for appropriate Penalty Reference Numbers.
    241 Abatement of
    Miscellaneous
    Civil Penalty
    47, 54 Computer generated TC 241 post to a tax module when a previously assessed miscellaneous type penalty is
    being partially or completely abated. Also abates TC
    246 for MFT 06 (Form 1065, BMF only).
    246 8752 or
    1065 Penalty
    Generated
    Transaction
    Failure to provide information penalty on 1065 or 8752, generated when a Form 1065 or 8752 is incomplete.
    Also, failure by large partnerships to file electronically - identified by Reference No. 688.
    247 Abatement of
    1065 Penalty
    Generated
    Transaction
    Abates a previously assessed TC 246 when a timely credit posts to a BMF module.
    270 Manual
    Assessment Failure to Pay Tax Penalty
    17, 18, 24,
    47, 48, 54
    Manual computed Failure to Pay Tax Penalty assessed if return liability and/or Examination/DP tax adjustment
    is not paid on or before date prescribed for payments.
    BMF/IMF: Restricts penalty computation for this module. Condition code “Z” input with TC 150 generates a TC 270 for zero amount (IMF only).
    271 Manual
    Abatement of
    Failure to Pay
    Tax
    Penalty
    47, 54 Manual abatement of previously “net assessed” FTP Penalty (TC 270/276) in whole or in part. Restricts
    penalty computation for the module unless input with
    Reason Code 62.
    272 Failure to Pay
    Penalty Restriction Deletion
    47, 54 Removes restriction on computation of FTP Penalty on previously posted TC 270 or 271. Causes
    recomputation and allows normal computation of
    Failure to Pay Penalty.
    276 Failure to Pay
    Tax Penalty
    Generated
    Transaction
    Computer-generated FTP Penalty assessed if return liability and/or Examination/DP Adjustment is not paid
    on or before date prescribed for payment.
    277 Abatement of
    Failure to Pay
    Tax Penalty
    Generated
    Transaction
    Computer-generated abatement of “net assessed” FTP Penalty (TC 276) in whole or part.
    280 Bad Check
    Penalty
    18, 24, 45,
    54, 58, 87
    Manually computed bad check penalty assessment
    (may be with a zero amount). The penalty is two percent (2%) of the amount of the dishonored payment, or if the amount of the dishonored
    payment is less than $1,250, then the penalty is the
    lesser of $25 or amount of the payment.
    Effective July 2, 2010, the penalty now includes all
    “instruments” (forms) of payment
    For dishonored checks or money orders received after May 25, 2007, and prior to July 2, 2010, the bad check penalty was only applicable to paper checks and money orders. The penalty was two percent (2%) of the amount of the dishonored payment, or if the amount of the dishonored payment was less than $1,250, then the penalty was the lesser of $25 or the amount of the payment. No penalty was assessed on checks less
    than $5.00. See IRM 20.1.10 Miscellaneous Penalties.
    281 Abatement of
    Bad Check
    Penalty
    47, 54 Abates previously posted 280 or 286 transaction in whole or in part. Will post prior to return (Account with
    no TC 150) if it is the only transaction with the TC 290
    and there is an unreversed TC 280 or TC 286 of equal or greater amount in the module.
    286 Bad Check
    Penalty
    Systemically
    Generated
    Transaction
    Systemically generated bad check penalty assessment initiated by the posting of any of the following TC
    reversals: 611, 621, 641, 651, 661, 671, 681, 691, or
    721.
    The penalty is two percent (2%) of the amount of the dishonored payment, or if the amount of the dishonored payment is less than $1,250, then the penalty is the lesser of $25 or the amount of the payment. Effective July 2, 2010, the penalty now includes all “instruments” (forms) of payment.
    For dishonored checks or money orders received after May 25, 2007, and prior to July 2, 2010, the bad check penalty was only applicable to paper checks and money orders. The penalty was two percent (2%) of the amount of the dishonored payment, or if the amount of the dishonored payment was less than $1,250, then the penalty was the lesser of $25 or the amount of the payment. No penalty was assessed on checks less than $5.00. See IRM 20.1.10 Miscellaneous Penalties.
    287 Reversal of
    Bad Check
    Penalty
    Systemically
    Generated
    Transaction
    Systemically reversed any posted, unreversed TC
    280/286 when the module status is: “06” with a debit balance and the net TC 28X amount equals the module balance.
    290 Additional Tax
    Assessment
    54 Additional tax as a result of an adjustment to a module which contains a TC 150 transaction. TC 290 with zero
    amount or TC 29X with a Priority Code 1 will post to a
    —L freeze module. Generates assessment of interest if applicable (TC 196).
    Releases the following freezes: O—Reactivated
    Account, —A Duplicate Return, —K Refund Hold, W—
    470 hold, —R 570 hold, —F Advanced Payment, —X Manual Refund, P—841/720, —G Math Error, —J Math Error/TDA, R— RPS, B— Subsequent Payment, —Q WPT, 680 Hold (See Freeze Code Section for specific conditions).
    TC 290 with zero amount blocked 96X indicates a taxpayer penalty abatement request was considered
    and rejected.
    Reversal is TC 290 blocked 97X. Can be used for Civil
    Penalty assessments on MFT 30, 55, and 13. IMF: Additionally releases 680 hold and freezes for
    Invalid SSN or Account Reactivation. Needs reason and source codes. May need priority and/or hold codes.
    290 Additional Tax
    Assessment
    54 BMF: Releases freezes for 842. TC 290’s, MFT 10, Blocking Series 500-519, have been designated for
    FUTA use only. A Reference Code of 998 or 999 is
    generated by BMF files respectively from Alpha Code “T” or “W” along with a valid state code on FUTA Adjustments. May need priority and/or hold codes. IMF: If a TC 888 is input without a TC 886, and the
    Taxable Income (TXI) on the tax module is greater than
    .00, then the TXI is automatically adjusted by the TC
    888 amount. The TXI on the module will not be adjusted below zero. TC 290 blocked 180-198, 780-789, 960-969 or 980-989 (MFT 55: Blocking Series 530-539, 960-969, and 980­
    989. Exception: prior control is doc code 54 blocked
    59X), will generate a CP55 Notice to Re-file Return. Re: Form 1042, 290-to increase tax liability no reference number is used, 291-to decrease tax liability no reference number is used, 150-reference number
    “011” to update the gross income paid See section 8 for credit reference adj. codes.
    291 Abatement
    Prior Tax
    Assessment
    54 Abates a previously posted 150 and/or 290 or 300 in whole or in part.
    Generates abatements (TC 197) of computer-generated interest where applicable.
    Releases same freezes and holds as TC 290. TC291’s, MFT 10, Blocking Series 500-519, have been
    designated for FUTA use only. A Reference Code of
    998 or 999 is generated by BMF files respectively from
    Alpha Code “T” or “W” along with a valid state code on FUTA Adjustments. May need priority and/or hold codes. IMF needs reason and source codes.
    294 Additional Tax
    Assessment with Interest Computation Date
    54 Used to adjust a previously posted tentative allowance
    (e.g. TC 295 or 305), contains a beginning interest computation date, and can carry TC 290, 291 or penalty code. To post, a TC 295 or 305 must be present in the module and the TC 294 amount cannot exceed the TC
    295 or 305 amount. Otherwise, same as TC 290. Blocking Series 900-909 will generate a CP 55.
    295 Abatement of
    Prior Tax Assessment with Interest Computation Date
    54 Used to input a tentative allowance, contains a beginning interest computation date, and can carry TC
    290, 291 or penalty code. Otherwise same as TC 291.
    Will post to module even if AIMS Indicator (TC 420) is on.
    IMF: Will resequence until interest computation date is earlier than current 23C date.
    BMF: Will unpost (UPC 497, RC2) with secondary TC
    date later than current 23C date. Valid with tax class 2 or 3 only.
    Form 1045, Application for Tentative Refund, is used by
    taxpayers.
    Form 1139, Corporation Application for Tentative
    Refund, is used by corporations. Claims refund from carryback of a net operating loss, unused general business credit, unused research credit, net capital loss or overpayment of tax due to a claim or right adjustment under section 1341(b)(1) or 6411; Regs. Sec. 1.6411-1. Blocking Series 900-909 will generate a CP 55.
    298 Additional Tax Assessment with Interest
    Computation
    Date
    54 Used to input an additional assessment of tax to a module which contains a TC 150. Generates assessment of interest from the interest computation
    date which must be included in the transaction.
    BMF: Can be used with another tax adjustment code on the same document (record) i.e., TC 290 or 291, but is
    not acceptable with TC 294 or 295. Can also be used
    with penalty codes and interest codes. Otherwise same as TC 290. IMF: Cannot be used with other tax and interest transaction codes, but may be used with
    penalty codes. Otherwise same as TC 290.
    299 Abatement of
    Prior Tax
    Assessment Interest Computation Date
    54 Used to input an abatement of tax to a module which contains a TC 150.
    Generates abatement of interest and FTP penalty from the interest computation date which must be included in
    the transaction. BMF: Can be used with another tax adjustment code on the same document (record) but is
    not acceptable with TC 294 or 295. Can be used with penalty codes and interest transaction codes.
    Otherwise same as TC 291.
    IMF: Same as TC 291. Will resequence until interest computation date is earlier than current 23C date.
    BMF: Will unpost (UPC 497, RC2) with secondary TC
    data later than current 23C date.
    300 Additional Tax or Deficiency
    Assessment by
    Examination or
    Collection
    47 Assesses additional tax as a result of an Examination or
    Collection Adjustment to a tax module which contains a
    TC 150 transaction. Generates TC 421 to release 42
    Hold if Disposal Code 1-5, 8-10, 12, 13, 34 and TC 420 or 424 present. If TC 420 or 424 is present, TC 421 is generated when disposal code of 1-4, 8-10, 12 (only if Appellate Code is 000 or if TC 300 blocked 700-799)
    13, or 34.
    Releases freezes for 640, 720, 840 or 841. IMF: Additionally releases TC 680 hold and freezes for
    Invalid SSN or Account Reactivation. Blocking Series
    790-799 or 900-999 will generate a CP 55.
    BMF: Releases freezes for Joint Committee or TC 842.
    301 Abatement of
    Tax by Examination or Collection
    47 Abates a previously posted TC 150, 290 and/or 300 in whole or in part.
    Generates abatements of computer generated interest
    where applicable. (TC 197 or 337) Releases same freezes and holds as TC 300. Blocking series 790-799 or 900-999 will generate a CP 55.
    304 Additional Tax or Deficiency
    Assessment by
    Examination with Interest Computation Date
    47 Adjusts a previously posted tentative allowance (e.g., TC 305 or 295), contains a beginning interest
    computation date.
    To post, a TC 305 or 295 must be present in the module and the TC 304 amount cannot exceed the TC
    305 or 295. Otherwise, same as TC 300.
    305 Abatement of
    Prior Tax Assessment by Examination with Interest Computation Date
    47 Inputs a tentative allowance, contains a beginning interest computation date. Otherwise, same as TC 301.
    Valid with Tax Class 2 and 3 only.
    308 Additional Tax or Deficiency
    Assessment by
    Examination. with InterestComputation
    Date as a
    Result of
    CB/CF.
    47 Inputs an Examination Deficiency of tax to a module which contains a TC 150.
    Generates assessment of interest from the interest computation date which must be included in the transaction. BMF—Can be used with another tax adjustment code, except TC 304, 305 or 309. Can be used with penalty
    and interest transactions. Otherwise same as TC 300. IMF—Cannot be used with other tax transaction codes,
    but may be used with interest and penalty codes.
    308 Additional Tax or Deficiency
    Assessment by
    Examination or Collection with Interest Computation Date
    47 Input on Examination Deficiency on Employment tax module in which interest is restricted due to IRC Section
    6205.
    309 Abatement of
    Prior Tax
    Assessment by Examination Div. with Interest Computation Date
    47 Used to input an Examination Overassessment of tax to a module which contains a TC 150. Contains an interest
    computation date which must be included in the transaction and generates abatement of interest from
    that date. Cannot be used if the amount of tax in the module is smaller than the amount on the Form 2285
    that could be input with TC 309.
    BMF—Can be used with another tax adjustment code, except TC 304 or 305 on same document i.e. TC 300 or
    301. Can be used with penalty and interest transactions. IMF—Cannot be used with other tax
    transaction codes, but may be used with interest and penalty codes.
    310 Penalty for
    Failure to Report Income from Tips
    47, 54 Assesses penalty for taxpayer’s failure to report Tips
    Income.
    311 Tip Penalty
    Abatement
    47, 54 Abates previously posted unreversed TC 310, in whole or in part.
    320 Fraud Penalty 47, 54 Assesses Fraud Penalty.
    BMF/IMF: Restricts FTP Penalty on Fraud Penalties assessed under IRC 6653(b) for returns due before
    1/1/1989.
    321 Abatement of
    Fraud Penalty
    47, 54 Abates a previously posted 320 transaction in whole or in part. BMF/IMF: Releases restriction on FTP Penalty.
    336 Interest
    Assessment on Additional Tax or Defi­ ciency
    Generated
    Transaction
    Assess computer-generated interest on additional tax or deficiency assessed upon posting of an Examination
    Adjustment (TC 300 with Doc. Code 47) and issuance
    of the adjustment notice.
    337 Abatement of
    Interest Assessed on Additional Tax or Deficiency
    Generated
    Transaction
    Abates previously posted 190, 196 or 336 interest assessment in whole or in part. Computer-generated
    when an Examination Adjustment TC 301 posts.
    340 Restricted
    Interest
    Assessment
    IMF: 11, 12,
    21, 22, 47
    51, 54
    IRAF/BMF:
    47, 54
    Restricted interest which must be manually computed. IMF/BMF. CAUTION: After posting, interest is not
    computed or abated by computer for the applicable Tax
    Module and assessed interest thereafter must be computed manually and input with a TC 340 or 341.
    TC34X inputs posting after 010195 will allow the
    accruals of interest to be non-restricted from the “Interest To Date” of the AMCLS or ADJ54 action unless a reference number 221 or 222 is included with the action.
    IMF: TC 150 with Condition Code Z generates TC 340 for zero amount, turns on debit restricted interest indicator and restricted FTP penalty indicator. TC 500 generates TC 340.
    341 Restricted
    Interest
    Abatement
    47, 54 Abates a previously posted TC 190, 196, 340 or 336 in whole or in part.
    CAUTION: After posting, interest cannot be assessed
    or abated by computer for the applicable Tax Module and assessed interest thereafter must be computed manually and input with a TC 340 or 341.
    TC34X inputs posting after 01011995 will allow the accruals of interest to be non-restricted from the
    “Interest To Date” of the AMCLS or ADJ54 action
    unless a reference number 221 or 222 is included with the action.
    342 Interest
    Restriction
    Deletion
    47, 54 Removes restriction on the computer computation of interest set by a previously posted TC 340 or 341, and
    allows the computer to recompute normal interest. TC
    342 may not be input without first securing the source document for the TC 340/341 and making the determination that the TC 340/341 was unnecessary. Can only be input for 0 amount. CAUTION: TC should not be used without first determining interest should not be restricted.
    350 Negligence
    Penalty
    I/B: 11, 12,
    21, 22
    All: 47, 54
    Assesses all types of negligence penalties.
    351 Negligence
    Penalty
    Abatement
    47, 54 Abates a previously posted TC 350 in whole or in part.
    360 Fees and
    Collection
    Costs
    17, 18, 24,
    48, 54, 58
    Assesses legal fees, security and sale cost, lien fees and other expenses incurred while enforcing collection
    of delinquent balance due for the Tax Module.
    361 Abatement of
    Fees and Collection Costs
    54 Abates a previously posted 360 transaction in whole or in part.
    370 Account
    Transfer-in
    I/B: 52 All:
    51
    Transfers a tax module from Retention Register to
    Master File. Posts all accompanying transactions input as a part of the transaction. This transaction shows assessments, abatements, credits and debits which are being transferred to an account on the MF. The list of valid transactions are shown in IRM
    3.17.21. If transaction goes unpostable with UPC
    171, Master File will not show TC 370.
    370 Prompt, Quick and Jeopardy Assessments Doc. Code 51 includes all prompt, quick and jeopardy assessment transactions.
    380 Overpayment
    Cleared
    Manually
    (Under $1)
    51 Manual Clearance of overpayment for less than $1.00. Input only as a part of an Account transferred in; see
    TC 370.
    386 Clearance of
    Overpayment
    Generated
    Transaction
    Computer generated debit which equals a credit net
    balance of less than $1.00. Clears Module Balance so refunds, offsets, or freezes cannot be made in amounts less than $1.00.
    387 Reversal of
    Clearance of
    Overpayment
    Generated
    Transaction
    Generated when posting a TC971 AC 652. The
    transaction date of the TC971 AC 652 must match the date of the TC386.
    388 Statute
    Expiration
    Clearance to Zero Balance and Removal
    Generated
    Transaction
    Zero balances and removes a tax module which is past its Statutory Expiration Date and not subject to specific
    module retention holds. Contains the credit balance of the module. Writes off interest amounts present.
    389 Reversal of
    Statute
    Expiration
    Generated
    Transaction
    Reverses TC 388. Generated when TC 370 with Doc. Code 52 is processed.
    IMF only: Generated from automatic re-established on
    Tax Modules.
    400 Account
    Transfer-Out
    51 or
    Generated
    Transaction
    Transfer accounting control out of the Master File. Can be reversed by input of TC 370 with secondary TC 402.
    After posting, all subsequent transactions (except TC
    370 with secondary TC 402) are unpostable. Also generated when an attempt is made to post to a tax module with maximum transactions.
    IMF: Can be computer generated if tax module transaction section has exceeded maximum posting
    size.
    BMF: Will generate TC 400 if tax module transaction section has an overflow condition after normal and/or special consolidation analysis has been performed. Identified by blocking series 999. Generates CP296.
    402 Account Re­ Transferred-In 51 Valid only as the first secondary transaction to TC 370. Reestablishes an Account Transferred-Out by debiting
    the Tax Module. Transaction date and amount are determined from the last posted TC 400.
    420 Examination
    Indicator
    29, 77 Computer generated at SC when opening record is posted. Can be input on Form 3177. Indicates that
    return has been referred to the Examination or Appeals
    Division. Generally, if TC 420 is unreversed, TC 290,
    291, 298 and 299 will unpost unless Priority Codes 1, 5,
    6, 7, or 8 present. (See UPC 160, 330) Module will not be removed from MF. TC 290 with zero amount, 294 or
    295 will post. (TC 294, 295, 298, 299-BMF/IMF only.) The return has been assigned in the Examination or
    Appeals Division.
    421 Reverse
    Examination
    Indicator
    47, 77 or
    Generated
    Transaction
    Generated at MCC when TC 300 posts with a Disposal
    Code of 1-5, 8-10, 12, or 34 to module and an unreversed TC 420, or 424 is present. Can be input directly with Doc. 47 or on Form 3177. Reverses TC
    420 or 424.
    424 Examination
    Request
    Indicator
    77 Return referred to Examination or Appeals Division. Generates Examination opening inventory information.
    Deletes record, if present, from DIF file. This transaction
    can also be generated for IMF when an IRP Underreported Case is referred to Exam. Generated as a result of input through PCS
    425 Reversed TC
    424
    Generated
    Transaction
    A TC 424 which was reversed.
    427 Requests
    Returns from
    SERFE file
    77 Requests blocks or return from the SERFE file
    428 Examination or
    Appeals Case
    Transfer
    Generated
    Transaction
    Updates the AIMS Control Number D.O. or SC Code on unreversed TC 420 or 424. Does not post to the IMF or
    BMF as a transaction. Generated when an Examination
    or Appeals Division case transfer is entered on the AIMS terminal. Contains the DO or SC code to which the case is being transferred. CC 89 allows refund & credit elect but prevents offset.
    429 Request AIMS Update from
    MF
    77 Request that an update record reflecting current MF
    information be sent to the AIMS data base. Does not post to MF. Also used to release tax shelter freeze (–E).
    430 Estimated Tax
    Declaration
    20, 61 Posts to the MF and establishes a tax module, if necessary, to record ES tax payment. Reversed by TC 661 or 662.
    430 Entity Created by TC 430 Generated
    Transaction
    Indicates that the Master File Entity was created from the posting of the ES payment. Posts to the Entity.
    431 Obsolete
    432 Entity Updated by TC 430 Generated
    Transaction
    Designates an Estimated Tax Declaration which updated Entity Data and is posted to the Entity
    Transaction Section.
    446 Merged
    Transaction
    Indicator
    Generated
    Transaction
    Posts to the MF module which receives the merged transactions from the module which is dissolved.
    Contains current cycle and a list of the transactions
    merged in the cycle the TC 446 posts. The transactions contain a cycle prior to that of the TC 446.
    450 Transferee
    Liability
    Assessment
    May be posted as part of 370 transaction only.
    451 Reversal of TC
    450
    Abates previously posted TC 450 in whole or in part. Posted as part of 370 transaction only.
    459 Prior Quarter
    Liability, Forms
    941 and 720
    Generated
    Transaction
    Records the liability of the immediately prior quarter for use in assessing FTD penalty. MCC generates the
    transaction when the 150 return attempts to post.
    460 Extension of
    Time for Filing
    All: 77
    I/B 17, 19
    B: 04, Generated Transaction P:64
    B/19
    E: 77
    Doc. Code 77: IMF-Form 4868 extension for other than automatic 6 months and Form 2350. Form 4868 with
    international FLC (20, 21, 66 and 98) in DLN maximum extension to 12/15/YYYY (U.S. citizens who live and
    work or serve in the military abroad). International DLN
    with Blocking range 400-499 indicates Form 2350. Form 2350 maximum extension to RDD plus 11 1/2
    months.
    BMF-Forms 7004/8868/5558/8892. Establishes a Tax Module, updates Status to 04, and updates related filing requirements except for Forms 706 and 709. Applies to
    706-GS (D), 706-GS (T), 1041(estate other than a bankruptcy estate) 1041 (bankruptcy estate only) 1041­
    N, 1041-QFT, 1042, 1065, 1065-B, 1120 series, 3520­
    A, 8612, 8804, 5330, 990, 990-EZ, 990-BL, 990-PF,
    990-T series, 1041-A, 4720, 5227 and 709.
    Doc. Code 17, 19 AUTOMATIC EXTENSION FORM
    4868 IMF ONLY. TC 460 as a secondary transaction with TC 670 indicates approved automatic extension.
    TY 2006 and subsequent generates Extended Due
    Date to October 15 (i.e. RDD plus six months).
    BMF: Generated when TC 670 with Secondary TC 460 is input to MFT 51 module. Extended due date on
    generated TC 460 is October 15 of the following year
    (i.e. RDD plus six months). Also generated when approved extension TC 620 posts to MFT
    02/05/06/07/08/12/33/34/36/37/42/66/67/76/77/78,
    Exception: MFT 05 (Form 1041 (estate other than a bankruptcy estate) only), MFT 06 (Form 1065 only) and MFT 08, Generated Extended Due Date to RDD plus 5 months. For MFT 36/37/44/67, first approved
    extension generated Extended Due Date to RDD plus 3
    months; second approved extension generates Extended Due Date to RDD plus six months. EPMF: Doc Code 77 Form 5558 MFT 74 posts to EPMF.
    462 Correction of a
    TC 460
    Transaction Processed In Error
    77 Corrects erroneous posting of TC 460 by re­
    establishing the due date and restoring prior status. Zero the FRC for any MFT where: a) a TC462 reversed
    an erroneous TC 460 which established the tax module;
    and, b) the TCs 460/462 are the only TCs posted to the module; and, c) after posting the TC 462, the Status updates to “00”.
    463 Waiver to file on mag. tape 77 Taxpayer claims hardship to file information documents on magnetic tape. TC 463 provides a waiver for
    allowing submission of paper documents.
    464 Reversal of TC
    463
    77 Reverses TC 463 to allow submission of paper documents.
    468 Extension of
    Time to Pay
    Estate Tax
    77 Allows IDRS to recognize an extended payment date and may post before or after the TC 150 posts.
    This extension (Form 4768) give the taxpayer relief
    from the failure to pay penalty (but NOT from interest)
    from the return due date until the approved extended payment date. It is only applicable for Form 706 (MFT
    52 and 53). Approved Forms 4768 will reflect an extended due date for payment of tax. Disapproved
    Forms 4768 will reflect last due date for payment of tax. CSED will be updated based on approved extension
    dates (see IRC 6503(d)).
    IDRS will allow more than one TC 468 and will recog­
    nize the last one input to the module. Closing codes will reflect the following:
     CC01 = denied extension on TC 150 assessment
     CC02 = extension on TC 300 assessment
     CC03 = denied extension on TC 300 assessment
     CC04 = Appeals case
    469 Reversal of TC
    468
    77 Corrects erroneous posting of TC 468 by re­
    establishing the payment due date and restoring prior status. TC 469 will reverse only the last TC 468 input.
    470 Taxpayer
    Claim Pending
    77 See TC 470 Closing Code Chart (Chapter 11.8(7)) for
    Closing Code Activity. Prevents notices from going out. TC 470, CC 97 post to entity also.
    471 Reversal of
    Taxpayer
    Claim Pending
    51, 52 When posted, no reversing action is taken. It is treated as a TC 472 when analysis of the account is made.
    472 Reversal of
    Taxpayer
    Claim Pending
    24, 48, 77 Records that a TC 470 was processed in error. Reverses TC 470. Input of Collection Closing Code 99
    is required to reverse a TC 470 with Closing Code 99.
    IMF: Permits normal issuance of TDA whenever no adjustment is to be input. Closing Code 94, 95 or 96,
    98, 99 required to reverse TC 470 CC 94, 95 or 96, 99 respectively. Closing Code 98 required to reverse TC
    470 CC 98. Next notice or TDA issued is dependent on the status when TC 470 was input to module.
    474 Interrupts
    Normal Delinquency Processing
    49, 77 Creates unscheduled delinquent return period on ECC Master File or to prevent IDRS Delinquency notice or
    TDI issuance for specific Delinquent Return notice
    status period present on IDRS Taxpayer Information File (TIF). Establishes tax module; posts status 02 with status indicator “C” to module when established or if module has status less than 02.
    BMF or EPMF delinquency check will issue Compliance for 02 “C” Status Period on first check made after TC
    474 is reversed or after number of cycles (input with TC
    474) has expired since posting. Expiration of TC 474 delay (number of input cycles) or reversal of TC 474 will
    cause the module to revert to the prior TDI notice status
    and continue TDI processing. Use TC590 & reverse with TC592 to force account into TDI status.
    475 Permits TDI Issuance 49, 77 Reverses TC 474.
    480 Offer-in­Compromise
    Pending
    77 Module Notice Transcript “OIC”. A change in module balance during a posting cycle will cause a Module
    Notice Transcript “OIC”. Posting of TC 788, generates an “OIC”. Notice Transcript and then discontinues
    further issuance of an “OIC” Notice Transcript. Tax
    Modules are frozen from offsetting out (IMF only) and refunding. Suspends Assessment and Collection Statute Expiration Dates.
    Jurisdictional Codes: 1=DO Collection; 2=Examination;
    3=Appeals; 9=SC Collection
    481 Offer-in- Compromise
    Rejected,
    Returned
    (Processable)
    77 Records date of rejection and return of termination of offer. Does not extend TFRP Assessment Statute
    Expiration Date. Generates “OIC” transcript and
    discontinues further OIC transcripts.
    BMF/IMF: Extends Assessment and Collection Statute
    Expiration Dates. Over the years various changes in the tax law have had an effect on the statutory collection period. See IRM 5.8.10.8 and IRM 5.8.10., Special
    Case Processing, for additional guidance. Releases TC
    480 freeze.
    482 Offer-in- Compromise Withdrawn,
    Terminated
    77 Records date of withdrawal or termination of offer. Does not extend TFRP Assessment Statute Expiration Date. Generates OIC Transcript and discontinues further
    transcripts.
    BMF/IMF: Extends Assessment and Collection Statute
    Expiration Dates. Over the years various changes in the tax law have had an effect on the statutory collection period. See IRM 5.8.10.7 and IRM 5.8.10.8, Special Case Processing for additional guidance. Releases TC
    480 freeze.
    483 Correction of
    Erroneous
    Posting of TC
    480, Returned
    (Not
    Processable)
    77 Records information that TC 480 OIC was posted in error, or returned because OIC was not Processable.
    Does not extend Assessment and Collection Statute
    Expiration Dates, reverts to normal date. Generates
    OIC Transcript but discontinues further OIC transcripts.
    488 Installment and/or Manual
    Billing
    77 Updates Module status to “14”, deletes any TDA
    deferred actions pertaining to the module, and (on non cc “S” Form 1041) establishes the appropriate deferred
    action to issue CP 191, on BMF.
    Note: Status “14” is released by zero or credit balance, a subsequent debit balance does not update status to “14”. (BMF - Form 1041 and 706).
    489 Installment
    Defaulted
    77 Updates module status to “21”, delete any deferred action to issue CP 191 and go through TDA analysis.
    490 Mag Media
    Waiver
    64 Shows that a waiver of magnetic media filing requirements was issued.
    494 Notice of
    Deficiency
    77 Indicates that a Statutory Notice of Deficiency (90-day)
    was issued. Issuing Organization Code two position numeric only (70, 71, 84). CC: STN 90
    495 Closure of TC
    494 or correction of TC 494 processed in error
    77 Closure of Notice of Deficiency or Notice of Deficiency processed in error. Issuing Organization Code two
    position numeric only (70, 71, 84). CC: STN 90
    500 Military
    Deferment
    77 Suspends Collections Statute Expiration Date. New expiration date is input with TC 550. Hold is established
    if tax module balance is debit; hold is released when
    balance becomes zero or credit and when TC 502 or
    550 is posted. Generates TC 340 Valid CC 50 or 51. See Section 11.8(6) Collection, for appropriate closing codes.
    502 Correction of
    TC 500
    Processed in
    Error
    77 Corrects an erroneously posted military deferment and restores the original Collection Statute Expiration Date.
    Releases Hold established by TC 500. TC 502 does not
    release the interest and/or penalty freezes. A TC 290 must be input with the appropriate TC.
    503 77 TC 500 changed to 503 when posting TC 502
    510 Releases
    Invalid SSN Freeze on Refunds
    77 Releases invalid SSN freeze indefinitely, as long as
    SSN/Name Control remain unchanged.
    520 IRS Litigation
    Instituted
    77 or
    Generated
    Transaction
    Freeze is released by TC 521 or 522. Some CCs suspend CSED. See Section 11.8(8). For IMF only an
    optional CSED TIN indicator (P) Primary, (S) Secondary
    or (B) Both can be used to identify which taxpayer the extension applies to. (See Section 11 for appropriate closing codes)
    521 Reversal of
    520
    77 Records reversal of a previously posted TC 520. If TC
    520 posted prior to cycle 8624, TC 550 must be input to extend the CSED. Refer to section 11.8(8) for specific
    CC reversal activity.
    522 Correction of
    520 Processed in Error
    77 Indicates and reverses previously posted 520’s as an error, and causes Closing Codes, if 70-89, to be
    updated to zeros.
    524 Collateral
    Agreement
    Pending
    Indicates that a Collateral Agreement is pending. Suspends Collection action (IDRS only—Does not post
    to master file)
    525 Collateral
    Agreement No Longer Pending
    Reverses TC 524.
    528 Terminate Stay of Collection
    Status
    Terminates the stay of collection status 41 or 42. When a TC 528 pends to a module, it comes out of status
    41/42. New status is determined by status prior to
    41/42. (IDRS only—Does not post to master file).
    530 Currently not
    Collectible
    Account
    77 A balance due account is considered currently not collectible. Closing Code is 01-39. (see Section 11 TDA
    Closing Codes for appropriate closing codes) TC 530
    CC 08 generates TC 540 and set the MFR to 8.
    531 Reversal of a
    Currently not Collectible Account
    77 Indicates that the Account is now considered collectible.
    532 Correction of
    530 Processed
    In Error
    77 Indicates the previously posted 530 is in error.
    534 Expired
    Balance Write- off, accrued or assessed
    54 May be input for zero or with an amount. If input with an amount, it credits the tax module for the portion of
    assessed module balance on which the CSED has
    expired and restricts the computer from interest and
    Failure to Pay Penalty computations.
    535 Reversal of
    Expired Balance Write- off
    54 Reverses a TC 534 in whole or in part by debiting the tax module for the amount of the module balance which
    was written off incorrectly. If it completely reverses the
    TC 534 amount, the restrictions on computer computation of interest and FTP Penalty are removed.
    537 Reversal of
    Currently not
    Collectible
    Account Status
    Generated
    Transaction
    Reversal of TC 530. Is generated when a TDA is reissued as a result of the TPI (Total Positive Income)
    reported on a subsequent return, or the posting of a change of address or TC 150, TC977 to account in
    Currently not Collectible status with Closing Code 03.
    538 Trust Fund
    Recovery
    Penalty Cases
    54 When input with an amount equal to or less than module balance, to reduce the outstanding balance of
    the module without reducing the tax liability. 1) if TC
    538 attempts to post to other than a MFT
    01/03/09/11/12 tax module or, 2) if TC 538 attempts to post to a module where a TC 971 AC 93 is not present, or, 3) when TC 538 or multiple TCs 538 exceed the module balance it will unpost.
    539 Trust Fund
    Recovery
    Penalty Cases
    54 Reverses TC 538 in whole or in part, multiple TCs 538 may be reversed with a TC 539 with the same date.
     If TC 539 attempts to post to a module where a previously posted TC 538 is not present, or
     If TC 539 attempts to post to a module and does not have the same date as the previously posted TC
    538 or the TC 539 amount exceeds the amount of
    TCs 538 with the same date, it will unpost.
    540 Deceased
    Taxpayer
    IMF: 61, 09,
    10, 26, 27,
    72, 73 Both:
    11, 12, 21,
    22, 77
    Records death of taxpayer.
    Changes FR Code to “8” so blank returns are not mailed. Also may be generated as the result of a return (TC 150) posted with Condition Code “A” or “F” or by TC 530 CC 08. IMF: released by TC 542.
    542 Correction of
    540 Processed in Error
    77 Indicates the previously posted 540 was in error. FR is changed to “4” (IMF).
    550 Waiver
    Extension of
    Date Collection
    Statute Expires
    77 Extends the Collection Statute Expiration Date to the data input with this transaction.
    For IMF only, an optional CSED TIN indicator (P) Primary, (S) Secondary, or (B) Both can be used to
    identify which taxpayer the extension applies to. TC550-Definer-CD required with TC 550 input. See
    2.4.19-5(Cont 24) item 31 for values and meanings.
    560 Waiver
    Extension of Date Assessment Statute Expires
    77 B/E Generated
    Transaction
    Extends the Assessment Statute Expiration Date to the date input.
    BMF: Generated when TC 300/301 posts with a Statute
    Extended Date that is equal to ASED on latest dated unreversed TC 560/564 already posted to the module. EPMF: Can be computer generated when a TC 421 posts with an EP Statute Date that is later than the module’s current ASED.
    570 Additional
    Liability
    Pending and/or
    Credit Hold
    I/BA/A; 17,
    18, 24, 48,
    58, 77
    I/B; 09, 10,
    11, 12, 21,
    22, 26, 27
    I: 61
    Indicates additional liability pending. Freezes (—R
    freeze) module from refunding or offsetting credit out. TC 570 can be generated to establish frozen status by
    the following:
    IMF/BMF:
     A return (TC 150) posted with CCC “3” (IMF) or
    CCC “X” (BMF).
     Document code 34 credit transaction input with credit freeze code.
     TC 670 posts creating a credit balance and an unre­
    versed TC 420 or 424 is posted to module.
     A document Code 54 with TC 291 and Priority Code
    7 in blocking series 740-769.
     TC 150 blocking series 920-929.
     TC 24X with reference number 699.
     TC 680 if results in credit balance of $5 or more.
     TDI Refund Hold (Julian Date 999)
    BMF: When Form 706 module, in installment status 14, goes to credit balance.
    BMF: Generated when form 706 (MFT 52) in status 14 (installment) goes to credit balance, except when a prior
    TC 460 is posted. Use module control DLN. status released by the following:
     TC 571 or 572.
     Module goes to zero or debit balance (except when module contains any TC with Doc Code 33 in the DLN.
     Posting of TC 30X (except with disposal code 7 or
    11).
     Posting of TC 29X (except with priority code 6 or 7 or blocked 200-299)
     TC 150
     TC 840 blocked 920-929.
     TC 29X with TC 180 with zero amount if there is no unreversed TC 180 or 186 posted.
     Zero balance, TC 290 or 300 PC 8, TC 571 or TC
    572
    571 Reversal of TC
    570
    77 Releases the 570/576 freeze status.
    572 Correction of
    570 Processed in Error
    77 Used to remove TC570/576 Input in error.
    576 Unallowable
    Tax Hold
    Generated
    Transaction
    Generated by TC 150 with a Credit Balance and
    Unallowable Tax.
    Holds the Unallowable Tax to the extent of the Credit
    Balance in suspense.
    Freezes the amount of the TC 576 from refund and offset out.
    Resequence all Debit transactions including generated
    Doc. Code 34 debits and transfer in (TC 370) except TC
    667 & 896. (This amount has not been assessed).
    577 Reversal of TC
    576
    Generated
    Transaction
    Generated by TC 300, 571, 572 or TC 421 with Doc. Code 47 and Disposal Code 20-25, 27, 29, 31-33, 35 or
    36. Restores TC 576 Unallowable Tax into the tax
    module and releases 576 hold.
    582 Lien Indicator 77 Federal Tax Lien has been filed for this tax period. This transaction can represent two different types of liens;
    “Self-releasing” and “Re-filed”. Each will have a unique
    indicator setting.
    On IMF this transaction is also used as a “2032A Indicator” and a Carry-over Basis Indicator.
    On BMF, used to post “2032A Election” (F706) or
    “2032A Heir” data (F1120, 1041, or 1065) or to post cross-reference SSN data (F720, Abstract no. 52).
     Generated to post to the entity when an MFT 01/11
    TC 150 is input with a significant “parent EIN” field. Use the DLN for the TC 582 being generated and
    include the “parent EIN” in the TC 582.
     Generated to post the entity when a F1120/1120A/1120S/1041/1065 TC 582 posts to a tax module. Use the DLN of input TC 582 as the DLN for the TC 582 being generated.
    583 Reverse Lien
    Indicator
    77 or
    Generated
    Transaction
    Reverses TC 582. Deletes Cross-Reference SSN (BMF
    only). TC 583s will be generated in the conversion run for those modules where the last CSED has expired
    and the first “lien only” TC 582 posted after cycle
    198301 (BMF), or 198313 (IMF) (i.e. “Self-releasing”
    liens). Posts a cross reference TIN from a transfer on a revenue receipt transaction. Effective 1/2007, TC 583 must be used with one of the following definer codes:
    DC 1 – released
    DC 2 – withdrawal due to administrative error
    DC 3 – withdrawal due to collection due process appeal rights.
    DC 4 – reversal
    DC 5 – self-released (statute expiration)
    586 Transfer/reven ue receipt
    cross-ref TIN
    24, 48 Posts a cross reference TIN from a transfer on a revenue receipt transaction.
    590 Satisfying
    Trans.
    14, 49 or
    Generated
    Transaction
    Not liable this tax period. Satisfies this module only. Requires a three digit closing code for IDRS input.
    See Section 11.8(3) for appropriate closing codes.
    591 Satisfying
    Trans.
    14, 49 or
    Generated
    Transaction
    No longer liable for tax. Satisfies this module and all subsequent modules for same MFT if not already
    delinquent. Requires a three digit closing code for IDRS
    input.
    See Section 11.8(3) for appropriate closing codes.
    592 Reverse 59X Trans 14, 49 Reverse any previously posted TC 59x (regardless of the TC 59x cc) present in the module. Updates FRC
    from 0 to 1.
    593 Satisfying
    Trans
    14, 49 or Generated Transaction Unable to locate taxpayer. Satisfies this module and all subsequent modules for same MFT. Requires a three digit closing code for IDRS input.
    See Section 11.8(3) for appropriate closing codes. TC
    593 updates the Filing Requirement Code to zero.
    Note: when an address change posts to the entity, a TC
    592 is generated 1 cycle later for each module with a
    RDD within the previous 5 years of the current 23C
    date.
    594 Satisfying
    Trans
    14, 49 Return previously filed. Satisfies this module only. Requires a three digit closing code for IDRS input.
    See Section 11 for appropriate closing codes.
    595 Satisfying
    Trans
    14, 49 Referred to Examination. Satisfies this module and all subsequent modules for same MFT. Requires a three
    digit closing code for IDRS input. Updates FRC to zero.
    See Section 11 for appropriate closing codes.
    596 Satisfying
    Trans
    14, 49 #
    597 Satisfying
    Trans
    14, 49 Surveyed. By National Office direction only. Satisfies
    this module only. Requires a three digit closing code for
    IDRS input.
    See Section 11 for appropriate closing codes.
    598 Satisfying
    Trans
    14, 49 Shelved. By National Office direction only. Satisfies this module only. Requires a three digit closing code for
    IDRS input.
    See Section 11 for appropriate closing codes.
    599 Satisfying
    Trans
    14, 49 Return secured. Satisfies this module only. Requires a three digit closing code for IDRS input.
    See Section 11 for appropriate closing codes.
    600 Underpayment
    Cleared Manually (Under $5)
    Manual Clearance of underpayment for less than $5.00. Input only as a part of an account transferred in: see TC
    370.
    604 Assessed
    Debit Cleared
    Generated transaction Generated when a TC 971 AC 31/32 posts and the module balance is debit.
    Post TC 604 to the module for the amount of the assessed balance.
    Accrued Interest and Accrued Penalty fields will be posted. Update Status as appropriate.
    A TC 604 indicator (restricting penalty and interest) will be displayed in the tax module balance section.
    The Julian date of the generated TC 604 should be
    modified to be 999 for AC 31 and 998 for AC 32. When TC 608 posts, extract to IDRS if the module is under IDRS control.
    605 Generated
    Reversal of TC
    604
    Generated transaction Generated TC 605 for the full amount of the previously posted unreversed TC 604 when a TC 972 AC 31/32
    posts.
    606 Underpayment
    Cleared
    (Under $5)
    Generated
    Transaction
    Clears any debit (plus) net balance less than $5.00. For
    MFT 61 debit balance must be under $1.00.
    607 Reversal of
    Underpayment
    Cleared
    Generated
    Transaction
    Reverses a previous write-off under certain conditions if a dishonored check is posted to a module or a
    remittance is received which equals or is less than the amount of a previous small balance write off.
    608 Statute
    Expiration Clearance to Zero Balance and Remove
    Generated
    Transaction
    Generated weekly when Collection Statute Expiration
    Date expired and module assessed balance is debit. Post TC 608 to the module for the amount of the assessed balance. Accrued interest and accrued penalty fields will be posted. Update status as appropriate.
    The TC 608 will carry a zero amount when the assessed balance is already zero and there are only
    accruals of FTP and/or interest when the last module
    CSED expired.
    609 Reversal of
    Statute
    Expiration
    Generated
    Transaction
    Generate TC 609 for the full amount of previously posted unreversed TC 608 when:
    1) a subsequent transaction carrying a money amount
    posts, or
    2) CSED is extended or suspended.
    For partial reversals, subsequent to the generation of the TC 609 generate TC 608 for the remaining balance. Prior to 1993: Generated with transaction code 370
    (Doc Code 52).
    Issue a new TDA Information Record when current module status is TDA status or Status 12 preceded by TDA status, the total module balance is $25.00 or more, and a TC 609 posted in the current cycle but there is no TC 29X or TC 30X posting in the current cycle.
    610 Remittance with Return IMF: 11, 12,
    17, 18, 19,
    21, 22, 24,
    26, 33, 34,
    58, 70,76
    BMF: 03, 05,
    06, 08-14,
    16-20, 24,
    25, 34, 38,
    40-44, 46,
    58, 65, 70,
    71,76, 81,
    83, 90, 91,
    95
    Credits the tax module with a payment received with the return, including payment with voucher.
    611 Dishonored
    Remittance with Return
    19, 24, 58,
    87
    Reverses a dishonored payment submitted with return. Reduces TC 610 credit in whole or in part. BMF/IMF: If
    not accompanied by a secondary TC 280, a TC 286 is systemically generated.
    612 Correction of
    610 Processed in Error
    19, 24, 34 Reverses a 610 transaction in whole or in part that is posted in error by debiting the Tax Module for the amount of the remittance with return. NOTE: Form MFT
    04, only valid for tax periods subsequent to 199412 (not valid with 34 doc code).
    620 Initial installment
    payment:
    Form 7004, MFT 02, 05,
    06, 07, 08, 12,
    33, 42, 77, 78; Form 8868 (TY
    2005 and
    subsequent), MFT 34, 36,
    37, 44, 50, 67; Form 5558 (TY
    2007 and subsequent),
    MFT 76.
    04, 17, 19 Credits the module with the remittance received with the Form 7004. Form 7004 TC 620 Doc Code 04
    generates TC 460 to extend the due date (if Condition
    Code “L” not present) for filing return and generates
    Status Code 04 for 1120 series,706-GS(D), 706-GS(T),
    1041, 1041-N, 1041-QFT, 1042, 1065, 1065-B, 3520-A,
    8804 or Status Code 14 for Form 8868. Form 8868 – TC 620 Doc Code 04 generates TC 460 to extend the
    due date and generates Status Code 04 if Notice Code
    1 (approved first extension) or 2 (approved second extension) is present. Form 5558 – TC 620 Doc Code
    04 generates TC 460 and Status Code 04 and extends the due date for filing return if Notice Code 1 (approved
    extension) is present.
    621 Dishonored Installment Payment 19, 24, 58,
    87
    Reverses a dishonored payment submitted with a tentative Form 1120 return or Forms 7004/2758/8736. Reduces TC 620 credit in whole or in part. BMF: If not
    accompanied by a secondary TC 280, a TC 286 is systemically generated.
    622 Correction of
    620 Processed in Error
    19, 24, 34 Reverses TC 620 by debiting the Tax Module for the amount of the 622 transaction.
    Releases credits only to the amount of the input TC
    622.
    630 Manual
    Application of
    Appropriation
    Money
    51, 52 Manually computed credit for amount falling under
    Separate Appropriations.
    With identification number 02, indicates credit for solar or wind energy investment.
    632 Reverse of
    Manual
    Application of Appropriation Money
    51, 52 Reversal of TC 630.
    Identification number 03 indicates reversal of credit for solar or wind energy investment.
    636 Separate
    Appropriations
    Refundable
    Credit
    Generated
    Transaction
    Master File generated credit for amounts falling under
    Separate Appropriations. With identification number 02, indicates credit for solar or wind energy investment.
    637 Reversal of
    Separate
    Appropriations Refundable Credit
    Generated
    Transaction
    Reversal of TC 636. Identification number 03 indicates reversal of credit for solar or wind energy investment.
    640 Advance
    Payment of
    Determined Deficiency or Underreporter Proposal
    All: 17, 18,
    19, 24, 58, I/B: 34
    Credits the tax module with an advance payment of a determined deficiency.
    BMF/IMF: Overpayment interest is never allowed on TC
    640 (blocked 990-999) “Cash Bonds” which are in excess of the audit deficiency to which it is applied.
    Overpayment interest is not allowed even if the
    deficiency is subsequently abated in whole or in part. Also refer to Revenue Procedure 2005-18 for more information. Tax module frozen from refunding, offsetting out or credit elect when TC 640 posted and no TC 300
    present or TC 300 has disposal code 7 or 11 or the 23C
    date of TC 300 (not disposal code 7 or 11) is earlier than transaction date of TC 640.
    Freeze is released when TC 640s are reversed, posting of TC 300 (not disposal code 7 or 11), TC 29X blocking series 500-519, 540-589, 600-619 or 640-679, or
    module balance becomes zero or debit. (MFT 55 640 freeze released when TC 640s are reversed or total module balance becomes zero or debit). Module is frozen from offsetting in when TC 640 posts and there is not a TC 300 with a 23C date prior to the
    transaction date of the TC 640. Freeze is released
    when TC 640s are reversed, posting of TC 29X (except PC 6 or 7 or B.S. 500-519/600-619) or 30X for an amount, module becomes zero or debit balance, TC
    846/706/826/896/736/340/341/780 or 856 posts. Also used to post URP CP-2000/Stat. Notice Payments, etc.
    641 Dishonored
    Advanced
    Payment
    19, 24, 58,
    87
    Reverses a dishonored payment submitted as a designated advanced payment. Reduces TC 640 credit
    in whole or in part. BMF/IMF: Releases TC 640 freeze, if net of 64X transactions reach zero. If not
    accompanied by secondary a TC 280, a TC 286 is systemically generated.
    642 Correction of
    640 Processed
    In Error
    All: 19, 24
    I/B: 34
    Reverses a 640 transaction in whole or in part by debiting the Tax Module for the amount of the
    remittance.
    BMF/IMF: Releases TC 640 freeze if net of 64X
    transactions reach zero.
    650 Federal Tax
    Deposit
    19, 24, 34,
    97
    (FTD) Credits Tax Module for Federal Tax Deposit payment when MFT 01, 03, 09, 10, 11, 12 or 16. (Tax
    Module is frozen from refunding or offsetting until TC
    150 posts.)
    NOTE: For MFT 04, only valid for tax periods subsequent to 199412. Tax period must end in ‘12’. Not valid with doc code 34.
    651 Dishonored
    Federal Tax
    Deposit (FTD)
    19, 24, 87,
    97
    Reverses a dishonored payment submitted as a
    Federal Tax Deposit. If not accompanied by a secondary a TC 280, a TC 286 systemically generates. Valid MFTs are 01, 03, 09, 10, 11, 12, 14, and 16.
    652 Correction of
    FTD Posted In
    Error
    19, 24, 34,
    97
    Reverses TC 650 in whole or part by debiting the module. Debits Tax Module for Federal Tax Deposit
    posted in error when MFT is 01, 03, 09, 10, 11 or 34. NOTE: For MFT 04, only valid for tax periods
    subsequent to 199412. Tax period must end in ‘12’. Not valid with doc code 34.
    660 Estimated Tax
    Payment
    17, 24, 34,
    58
    Credits tax module for amount of Estimated Tax paid. Credit is frozen from refunding or offsetting until a TC
    590/591(BMF only) or a TC 150 posts.
    Applicable to Forms 990C, 990T, 990PF, 1040, 1041,
    1041ES, and 1120 only.
    IMF: See UPC 198 and UPC 305.
    660 Federal Tax
    Deposit
    19, 97 The transaction code that identifies the credit on the tax module as an FTD payment. Applicable MFTs that can
    be used with this TC are 02, 05, 33, 34 and 44.
    661 Dishonored ES Payment or
    FTD
    I/B: 19, 24,
    58, 87
    B: 97
    Reverses a dishonored payment submitted as an estimated tax payment or a Federal Tax Deposit. If not
    accompanied by a secondary TC 280, a TC 286 is systemically generated.
    662 Correction of
    660 Processed
    In Error
    I/B: 19, 24,
    34, 58, 87
    B: 97
    Reverses a TC 660 or TC 666 in whole or in part by debiting the module. IMF/BMF may reverse TC 430
    remittance amount.
    BMF: Debits tax module for Federal Tax Deposit posted in error when MFT 02, 05, 33, 34 or 44.
    IMF: Records the transfer of underclaimed ES Credits which are frozen. Doc. Code 24 or 34 indicates the credits have been transferred to another account: the amount of the
    transaction is debited to the Tax Module and any balance is unfrozen.
    Reverses the TC 430 remittance amount: TC 662 in zero amount releases frozen excess ES credits.
    666 Estimated Tax
    Credit Transfer
    In
    Generated
    Transaction
    When taxpayer claims more ES credits than are posted in tax module, settlement is frozen and a TC 667 is
    generated and resequenced to search the spouse’s tax module. TC 666 represents the amount of ES credits
    transferred-in from the spouse’s module (may be zero if none available or spouse’s account is not found) and
    freeze is released. Also, credits to a deceased taxpayer’s spouse’s account. (Julian 999) Initialized
    when a CCC “F” return posts requesting credit elect.
    667 Estimated Tax
    Debit Transfer
    Out
    Generated
    Transaction
    Debit transaction representing amount of ES Credits transferred to a spouse’s account. Release Excess ES
    Credit Freeze.
    670 Subsequent
    Payment
    All: 17, 18,
    19, 24, 58
    I/B: 34
    If return has posted, credits the Tax Module with payment on account. If return has not posted, credits
    the Tax Module with prepayment on account. See UPC
    198, and UPC 305. May carry a Designated Payment Code (DPC) (See section 11.12) Processing of TC 670 with secondary TC 460 use doc code 19.
    671 Dishonored
    Subsequent
    Payment
    19, 24, 58,
    87
    Reverses a dishonored check submitted as a subsequent payment. IMF/BMF: If not accompanied
    by a secondary TC 280, a TC 286 is systemically generated, except for blocking series 800-899 (EFT
    Payments).
    Note: Not valid with doc code 34.
    672 Correction of
    670 Processed
    In Error
    All: 24
    I/B: 34
    Reverses a 670 in whole or in part by debiting the mod­
    ule.
    Note: For MFT 04, only valid for tax periods subsequent to 199412, tax period must end in ‘12’, not valid with
    doc code 34.
    673 Input of a TC 672 Changes an existing TC 670 to TC
    673.
    678 Credits for
    Treasury
    Bonds
    17, 24, 58 Credits Tax Module for amount of estimated tax paid by
    Treasury Bonds. Applies only to Estate Tax.
    679 Reversal of
    Credits for
    Treasury
    Bonds
    24, 58 Reverses TC 678 in whole or in part by debiting the module.
    680 Designated
    Payment of
    Interest
    17, 18, 19,
    24
    Input to pay assessed and/or unassessed interest due without tolerance application. If unrestricted, updates
    interest paid field by the TC 680 amount. If the interest paid field exceeds the interest assessed field,
    generates TC 196 to the extent of paid unassessed interest due. Any portion that exceeds TOTAL interest
    due is applied to tax and penalty. The TC 680 amount which pays assessed interest is excluded when
    recomputing interest.
    681 Dishonored
    Designated
    Payment
    19, 24, 58,
    87
    Reverses a dishonored check submitted as a designated payment of interest. Reduces the TC 680
    transaction in whole or in part. If not accompanied by a secondary TC 280, a TC 286 is systemically generated.
    682 Correction of
    680 Processed
    In Error
    All: 19, 24,
    58, 87 I,B:
    34
    Reverses 680 credit in whole or in part by debiting the
    Tax Module.
    IMF: When posted, computer automatically generates a
    TC 197 interest reversal (of TC 196) generated from theposting of TC 680 if interest has not been abated previously. TC 197 will not generate if interests
    restricted with TC 340/341.
    690 Designated
    Payment of
    Penalty
    17, 18, 19,
    24, 34, 58
    Credits the Tax Module for a designated payment of a penalty assessment.
    691 Dishonored
    Designated
    Payment
    19, 24, 58,
    87
    Reverses dishonored payment submitted as a
    designated payment of penalty. Reduces the TC 690 transaction in whole or in part. If not accompanied by a secondary TC 280, a TC 286 is systemically generated.
    692 Correction of
    690 Processed
    In Error
    19, 24, 34 Reverses a 690 credit in whole or in part by debiting the
    Tax Module.
    694 Designated
    Payment of Fees and Collection Costs
    All: 17, 18,
    19, 24, 58
    I/B: 34
    Designated Payment of Fees and collection costs. The
    money amount must be equal to or less than the net amount of unreversed TC 360’s excluding amount of previously applied TC 694’s. Will also go unpostable if there is no TC 360 present.
    695 Reverse
    Designated Payment of Fees and Collection Costs
    All: 19, 24
    I/B: 34
    Reverses TC 694 in whole or part.
    700 Credit Applied 24, 58 Credits Tax Module for a manually transferred amount.
    Will have corresponding debit TC 820 if amount is from a MF Account. Accounting credit posts in erroneous refund cases to prevent bill from generating. Credit will be reversed once refund repaid. For MFT 04, only valid for tax periods subsequent to 199412. Tax period must end in “12”. Not valid with doc code 34.
    701 Reverse
    Generated Overpayment Credit Applied
    24 Reverses the generated 706 credit applied in whole or
    in part by debiting the Tax Module. Transaction date must match TC 706 date. CAUTION: When transaction dates are the same, sequencing matters.
    Multiple transactions must be processed either in the order the TC 706s occur or decreasing money amounts.
    The corresponding credit is TC 821.
    702 Correction of
    Erroneously
    Applied Credit
    24, 58 Reverses TC 700 credit applied in whole or in part by debiting the Tax Module. Transaction date must match
    TC 700 date. The corresponding credit is TC 822. For
    MFT 04, only valid for tax periods subsequent to
    199412, not valid with Doc Code 34.
    706 Generated Overpayment Applied from
    Another Tax
    Module
    Generated
    Transaction
    An ECC computer generated transaction in the amount of a credit offset into a Tax Module. A TC 826 debit transaction is the corresponding entry. Before
    generating a refund, the computer analyzes all Tax
    Modules in the account and offsets the credit to any Tax
    Module with a balance past due.
    710 Overpayment
    Credit Applied from Prior Tax
    Period
    48, 58 Credits Tax Module for amount of overpayment from prior year’s return which taxpayer elects to apply to the
    succeeding year’s estimated tax. If Document Code 48, it is transferred from one tax period to another within the
    ADP system and therefore must be accompanied by TC
    830. Document Code 58 is used during conversion to
    ADP to transfer these credits from the District Office to the proper Tax Module on the Master File.
    712 Correction of
    710 or 716
    Processed In
    Error
    48 Reverses a TC 710 or 716 credit in whole or in part by debiting the Tax Module. Generally requires a counter
    entry of TC 710 to credit the correct Module. Releases excess ES Credit Freeze. Transaction date must match TC 710 or 716 date.
    716 Generated
    Overpayment Credit Applied from Prior Tax Period
    Generated
    Transaction
    An ECC computer generated credit which applies the amount of credit elected and available from the
    preceding year’s Tax Module. A TC 836 debit is
    generated for the amount of the credit. Applicable to
    Forms CT-1, 720, 940, 941, 943, 945, 990C, 990T,
    990PF, 1040, 1041, 1042 and 1120.
    720 Refund
    Repayment
    45, 48 BMF/IMF Tax Module is frozen from offsetting and refunding unless TC290/291 is posted with Priority
    Code 8 or tax balance becomes zero or debit. Companion TC is 772 for interest amount.
    721 Dishonored
    Refund
    Repayment
    45 Dishonored check: may be equal to or less than the TC
    720. Companion TC is 770 for interest amount. If not accompanied by a secondary TC 280, TC 286 is
    systemically generated.
    722 Correction of
    720 Processed
    In Error
    48 Taxpayer’s correction or adjustment made to refund repayment. Companion TC is 770 for interest amount.
    730 Overpayment
    Interest
    Applied
    24, 58 Credits Tax Module for a manual transfer of an overpayment of interest. Document Code 24 records a
    transfer with the ADP system and generally requires a
    corresponding TC 850 debit. Doc. Code 58 transfers such overpayment to the MF from a non-ADP return.
    Reversed by a TC 732.
    731 Reverse
    Generated Overpayment Interest Applied
    24 Reverses the generated TC 736 interest credit applied in whole or in part by debiting the Tax Module.
    Transaction date must match TC 736 date. Reverses
    erroneously posted TC 756. The TC 731 must match the date of the TC 756 and is used in the same manner as TC 731 when reversing a TC 736.
    732 Correction of
    730 Processed in Error
    24, 58 Reverses TC 730 interest credit applied in whole or in part by debiting the Tax Module. Transaction date must
    match TC 730 date.
    736 Generated
    Interest Overpayment Applied
    Generated
    Transaction
    Records the computer generated transfer of an interest refund to a Tax Module in debit (underpaid) status.
    Credits the module for the amount of interest,
    whichever is less. The corresponding debit is a TC 856. Reversed by a TC 731.
    740 Undelivered
    Refund Check
    Redeposited
    45 BMF/IMF: Freezes module from refunding and causes issuance of CP 31 for IMF or CP 231 for BMF
    (undelivered refund check notice). If any module in the
    account is in 740 Freeze condition, IMF-Freeze condition is released by the posting of TC 018, or BMF- Freeze condition is released by TC 018 or an address change posting, the frozen credit is released for subse­ quent reissuance of the refund.
    742 Correction of
    740 Processed
    In Error
    45 Must match an unreversed TC 740 on date and amount to post. After posting, if the amount of the TC 740
    transaction is zero, the 740 Module Freeze is released.
    756 Interest on
    Overpayment Transferred from IMF
    Generated
    Transaction
    Posts interest generated on an IMF overpayment transferred to a BMF Tax Module in debit (underpaid)
    status. Credits module with amount of interest or
    amount of underpayment whichever is less. Corresponding debit is TC 876.
    760 Substantiated
    Credit
    Payment
    Allowance
    48 Credits the Tax Module for a payment which was substantiated as having been paid, but not posted to
    the MF.
    762 Correction of
    TC 760
    Processed In Error
    48 Reverses TC 760 in whole or in part by debiting the module.
    764 Earned Income
    Credit
    47, 54 Posts Earned Income Credit generated from line items from Adjustments. The Credit is for full years except
    decedents for tax periods ending 12/31/1975 through
    11/30/1977. The Credit is available for offset, refund or credit elect.
    765 Earned Income
    Credit
    Reversal
    47, 54 Reverses TC 764 or 768.
    766 Generated
    Refundable
    Credit
    Allowance
    47, 54 ECC generated to allow a refundable credit (other than
    ES or excess FICA) which was verified on a Form 720, (abstract 11 amount) 941, 942, 943, 945 (Advanced
    Earned Income Credit) 990C, 990PF, 990T, 1040,
    1040C, 1041, 1120 or 1120S return but not previously posted to the Tax Module, or from the appropriate line item adjustment of an Examination or DP Tax Adjust­ ment. Includes credit allowed for gasoline tax paid, credit from Regulated Investment Co., or Covenant Bonds with item reference 334 (199312-199411 only) for installments of 1993 additional taxes.
    766 w/OT
    N
    IRS TOP Offset
    Reversal
    47, 54 Reverses a prior posted TC 898, TOP Offset, when input with the same offset trace number (OTN). See
    Section 8.17 for the explanation of the credit references.
    767 Generated
    Reversal of
    Refundable Credit Allowance
    47, 54 A generated error correction which reverses a TC 766 credit allowance posted in error. Results from the
    appropriate line item adjustment of an Examination or
    DP Tax Adjustment with item reference 334 (199312­
    199411 only) for installment of 1993 additional taxes.
    767 w/OT
    N
    Rejected TOP Offset
    Reversal
    47, 54 Reverses a prior posted TC 766, TOP offset reversal, when input with the same offset trace number (OTN).
    Caution: This transaction must not be input except to correct a TC 766 on the FMS Reject Listing.
    768 Earned Income
    Credit
    Generated
    Transaction
    Posts Earned Income Credit which is generated from information received from Code and Edit.
    770 Credit Interest
    Due Taxpayer
    45, 47, 48,
    54
    Credits the Tax Module to allow credit on overpayment. Includes restricted interest on overpayment or offsetting
    interest adjustment to TC 721, 722 or 840.
    Overpayment interest is not computer generated until module balance reaches zero. Manual reversal of netted interest.
    771 Interest
    Reversal Prior to Refund
    Issuance
    48 Reverses amount of interest (TC 770 or 776) included in refund deletion. Accompanies TC 842.
    772 Correction of
    770 Processed
    In Error or interest netting
    45, 47, 48,
    51, 54
    Reverses a 770 or 776 transaction in whole or in part by debiting the Tax Module. When secondary to TC 720, it
    represents an offset to the original TC 776 allowance. Manually calculated debit interest that is charged at
    credit interest rates when “netting” is applicable.
    776 Generated
    Interest Due on Over­
    payment
    Generated
    Transaction
    BMF/IMF: Credits the Tax Module for the amount of computer generated interest due when a Tax Module is
    overpaid as the result of a credit or an abatement. If restricted credit interest was previously posted to the
    Tax Module, interest must be manually computed.
    777 Reverse
    Generated Interest Due Taxpayer or interest netting
    Generated
    Transaction
    Generated from the posting of TC 740 or 841 to reverse the generated interest amount allowed on latest dated
    refund (TC 840 or 846) when a TC 740 (undeliverable
    refund check) or a TC 841 (Cancelled Refund Deposit) posts. Also generated debit interest that is changed at credit interest rates when “netting” is applicable. Aninterest netting TC 777 is generated with “999” in the
    Julian Date of the DLN to identify the transaction as
    “netted interest”.
    780 Master File
    Account
    Compromised
    77 To post, a return (TC 150) and an unreversed TC 480 must be posted. Issuance of OIC transcripts is
    continued. (1) Unreversed TC 780 generates OIC
    Transcript whenever module net balance changes. BMF: Releases TC 480 freeze, but does not stop issuance of transcripts. Freezes module from offset in. Prevents computer calculation of interest and FTP. IMF: Prevents computer generation of credit or debit interest. Credits are frozen from refunding in all tax
    modules of the account for 8 weeks; also, credits in the affected tax module are frozen from offsetting in or out.
    78 Hold released by TC 781, 782 or 788.
    781 Defaulted
    Account
    Compromise
    77 Reverses all previously posted TC 780 transactions in the module. OIC Transcript is issued in cycle of posting
    and discontinues further OIC Transcripts. IMF: Releases Credit/Debit Interest, FTP Restrictions and
    780/480 Indicators. BMF: Releases interest and FTPP
    computation restrictions.
    782 Correction of
    780 Processed
    In Error
    77 Records the correction of 780 posted in error. Reverses all previously posted TC 780 transactions in the
    module. BMF/IMF: Does not stop transcripts. Tax
    Module reverts to status under TC 480. IMF: Re-freezes the Tax Module against offsetting out and refunding.
    IMF: Releases debit/credit interest restriction. BMF:
    Releases interest and FTPP computation restrictions.
    788 All Collateral
    Conditions of the Offer
    Completed
    77 To post, an unreversed TC 780 must be posted. Records the closing of an accepted Offer-in-
    Compromise. Issuance of future OIC transcripts is discontinued. BMF/IMF: Account and Tax Module is
    released for offsetting and refunding insofar as pertains to OIC freeze. Credit/Debit interest restriction (and FTP on BMF) established from the posting of TC 780 are
    retained.
    790 Manual
    Overpayment
    Applied from
    IMF
    A/B/I: 24
    B: 34
    Manually applied overpayment credits transferred from the IMF to the BMF. IMF credits are not applicable to
    taxpayers with a Form 706, 709, 990, 990C, 990PF,
    990T, 1041, 1041A, 1065, 1120, 4720 or 5227 filing requirement Corresponding debit is TC 890. Will unpost
    unless TC130 present.
    792 Correction of
    790 Processed
    In Error
    B/A/I: 24
    B: 34
    Reverse TC 790 or 796 in whole or in part by debiting the tax module. Transaction date must match TC 790 or
    796 date. The corresponding credit is TC 892.
    796 Overpayment
    Credit from
    IMF
    All: Generated
    Transaction
    A: 29
    Credits the tax module for an amount of IMF
    overpayment transferred to the BMF or IRAF. The credit is for the lesser of the amount of the IMF overpayment
    or the BMF underpayment.
    BMF: Generated when a taxpayer overpays his/her IMF account by $100 or more and underpays his/her BMF account. Not applicable if this account contains a Form
    706, 709, 990, 990C, 990PF, 990T, 1041, 1041A, 1065,
    1120, 4720 or 5227 filing requirement or tax module. Reversed by a TC 792.
    800 Credit for
    Withheld
    Taxes
    48, 51 Identifies a manually prepared transaction for the input of Claimed Withholding and Excess FICA Taxes
    collected at source.
    802 Correction of an 800
    Processed In Error
    48, 51 Reverses an 800 in whole or in part; debits the tax module for amount of transaction.
    806 Credit for
    Withheld Taxes and Excess FICA
    Generated
    Transaction or 54
    Credits the tax module for the amount of withholding taxes and excess FICA claimed on a Form 1040 or
    1041 (198712 & later) return. May also be generated by
    appropriate line adjustment on an Examination or DP Tax Adjustment.
    807 Reversed
    Credit for Withheld Taxes
    Generated
    Transaction or 54, 51
    Reverses the TC 800 or 806 credits in whole or in part by posting a debit to the tax module. MCC computer
    generated from the appropriate line adjustment of an
    Examination or DP Tax Adjustment. MFT 05: only reverses TC 806.
    810 Refund Freeze 77 To freeze the module from refunds, offsets and credit elect. TC 810 with Code 1 indicates prefiling
    notification. Code 2 indicates ATSDT (Abusive Tax
    Shelter Detection Teams). Code 3 earned Income
    Credit Check Freezes YR input. Contact Examination Branch if this transaction needs to be input. Code 4 indicates FRP (Frivolous Return Program).
    811 Reverse
    Refund Freeze
    77 Reverses TC 810 in whole or in part. TC 811 with zero will reverse the TC 810 and allow release of all credit
    (providing no other freezes are in effect).
    820 Credit
    Transferred
    24, 58 Manually transfers previously posted credit amount to another tax module, another account, excess
    collections, or other destination as required. BMF/IMF
    Releases Assessment Statute Expiration Freeze for
    Doc. Code 24 only.
    CAUTION: CREDIT MUST BE AVAILABLE ON MASTER FILE AT TIME OF POSTING OR WILL UNPOST. IMF: SEE UPC 175. BMF: SEE UPC 325.
    The corresponding credit is TC 700. NOTE: Form MFT
    04, only valid for tax periods subsequent to 199412.
    Tax period must end in ‘12’. Not valid with 34 Doc code.
    821 Reverse
    Generated Overpayment Credit Transferred
    24 Reverses the generated TC 826 overpayment credit transferred in whole or in part by crediting the tax
    module. Transaction date must match TC 826 date.
    CAUTION: When transaction dates are the same, sequencing matters. Multiple transactions must be input in the order that the TC 826’s occur. The corresponding debit is TC 701.
    822 Correction of an Over­
    payment
    Transferred In
    Error
    24, 58 Reverses TC 820 and 824 in whole or in part by crediting the Tax Module. The corresponding debit is
    TC 702. NOTE: For MFT 04, only valid for tax periods subsequent to 199412. Not valid with 34 doc code.
    824 Overpayment
    Credits
    Transferred to Another or to Non-MF Accounts
    24, 58 Transfers overpayment credits frozen by TC 130
    Account Refund Freeze. Releases TC 130 Account
    Refund Freeze.
    IMF: See UPC 168 and 175. BMF: See UPC 325.
    826 Overpayment
    Transferred
    Generated
    Transaction
    An ECC computer generated debit for the amount of overpayment credit transferred to another tax module
    within this taxpayer’s account. The corresponding credit is 706.
    830 Overpayment
    Credit Elect (Transferred) to Next Periods Tax
    48 Debits the tax module for the amount of credit elected to be transferred to the following period with same type
    of tax. A manual transfer. The corresponding credit is
    710. Release Hold Refund Freeze.
    CAUTION: Credit must be available on Master File at time of posting or it will be unpostable. IMF: See UPC
    175. BMF: See UPC 325.
    832 Correction of
    Credit Elect
    Transfer
    48 Corrects an 830 or 836 transaction posted in error. Transaction date must match TC 830 or 836 date.
    836 Overpayment
    Credit Elect Transferred to Next Periods Tax
    Generated
    Transaction
    A debit for the amount of overpayment elected to be
    applied to the following tax period. ECC computer generated upon posting a Form CT-1, 720, 940, 940EZ,
    941, 943, 945, 990C, 990T, 990PF, 1040, 1041, 1042,
    1120 if a credit amount exists.
    840 Manual Refund 45 Designates a manual refund was issued prior to or after a return (TC 150) has posted. If return has not posted,
    freeze module from refunding or offsetting out. Refer to
    Freeze Code -X in Section 8.
    841 Cancelled
    Refund Check
    Deposited
    45, 48 Credits the tax module for the amount of the transaction from a refund check (TC 840 or BMF/IMF 846) which
    was cancelled. BMF/IMF: Module is frozen from
    offsetting or refunding. (Exception: Refunds that have been recertified are not frozen. Block and serial no.
    88888.) is released by: BMF—An Examination or DP
    tax adjustment Doc. Code 24 or 34; TC 820, 830 or
    843; when tax module balance becomes zero or debit; or by TC 571 or 572 if a TC 570 has posted. It is used on Non-Master File to assess the amount that has been erroneously abated.
    842 Refund
    Deletion
    48 The transaction will delete the scheduled refund prior to its release to the Treasury Disbursing Center. The
    transaction is posted to the BMF tax module as a credit. Companion TC is 771 for interest amount. Tax module
    is frozen from offsetting or refunding unless TC 290/291 is posted with Priority Code 8. It is released by:
    Examination or DP Tax Adjustment; Doc. Code 24 or
    34; TC 820 or 830; or tax module balance becomes zero or debit; or by TC 571 or 572 if a TC 570 has
    posted. Item is not journalized but is fully controlled.
    843 Check
    Cancellation
    Reversal
    45 Reversal of erroneous TC 841. Date and amount must match those of the TC 841 being reversed.
    844 Erroneous
    Refund
    77 Zero amount transaction which identifies tax module containing an erroneous refund. Must find an
    unreversed TC 840 or 846 to post. Freezes entire account from refunding. Freezes any modules with a
    TC 844 present from offsetting in or out. Refer to -U Freeze in Section 8. Generates “TRANS-844”
    Transcript for any module that the net module balance has been changed and is credit.
    845 Reverse
    Erroneous
    Refund
    77 Zero amount transaction. Reverses TC 844. Must find an unreversed TC 844 to post.
    846 Refund of
    Overpayment
    Generated
    Transaction
    Debits the tax module for the amount of overpaid tax
    (plus applicable interest) to be refunded to the taxpayer.
    848 Refund transferred out
    of account
    30 Reverses TC 840 or TC 846 in whole or in part by crediting the tax module. Requires a counter entry of
    TC 849 to debit the correct tax module.
    849 Refund transferred into
    account
    30 Debits tax module for a refund being transferred from another tax module. Requires a counter entry of TC 848
    to credit the correct tax module.
    850 Overpayment
    Interest
    24, 58 Manually transfers interest on overpayment to another tax module and generally requires a corresponding 730 credit
    851 Reverse
    Generated Overpayment Interest Transfer
    24 Reverses TC 856 in whole or in part by crediting the tax module.
    852 Correction of
    850 Processed
    In Error
    24, 58 Corrects 850 transaction by posting a credit to the tax
    module.
    856 Overpayment
    Interest
    Transfer by
    Computer
    Generated
    Transaction
    Debits the tax module for the amount of interest which can be transferred and applied to a tax module in debit
    (balance due) status. The corresponding credit is TC
    736.
    860 Reverses
    Erroneous
    Abatement
    51 Reverses erroneous abatement after statute of
    limitations has expired. (Does not post to Master File.)
    876 Interest on
    Overpayment Transferred to BMF
    Generated
    Transaction
    Posts interest generated on an IMF overpayment
    transferred to a BMF tax module in debit (underpaid)
    status. Corresponding credit is TC 756.
    890 Manual
    Transfer of Overpayment Credits to BMF
    24 Manual transfer of overpayment credits from the IMF for
    application to the BMF or IRAF. (BMF credits cannot be applied to taxpayers filing Form 990, 990C, 990PF,
    990T, 1041, 1041A, 1065, 1120, 4720 or 5227.) The corresponding credit is TC 790. Will unpost unless TC
    130 is present.
    892 Correction of
    TC 890
    Processed In
    Error
    24 Reverses TC 890 or 896 in whole or in part by crediting the tax module. Transaction date must match TC 890 or
    896 date. Corresponding debit is TC 792.
    896 Overpayment
    Credit Offset
    Generated
    Transaction or 29
    TC896 with AG/SA code represents a previously posted
    DMF offset. A DMF TC 896 will no longer occur after
    1/11/1999 because CC DMFOL no longer exists after that date. Instead, information about DMF offsets (TC
    896) can be obtained from CCs IMFOL, BMFOL, INOLEX and TXMOD. TC 896 is also used to reflect an
    offset to IRAF accounts and from IMF to BMF or MFT
    29.
    897 DMF Offset
    Reversal
    47, 54 Credits the tax module with the amount of DMF offset
    reversal requested. Reverse in whole or in part an associated TC 896 with a matching agency and sub- agency.
    BMF: Valid on Form 1120.
    898 FMS TOP Offset Generated
    Transaction
    Treasury Offset Program (TOP) offset initiated by FMS. Posts with the trans date and DLN of the refund from
    which it originated. It has a memo amount, an Offset
    Trace Number (OTN), and an XREF SSN. TC 898 reduces the amount of the refund with which it is
    associated. Reversed by a TC 766 with the same OTN
    or TC899 with same OTN.
    899 FMS TOP Offset reversal
    or Agency
    Refund/Revers al
    Generated
    Transaction
    TOP offset reversal initiated by FMS. Posts with a type code, memo amount, and OTN. Reverses a prior
    posted TC 898 with the same OTN. Type 1 - FMS TOP offset reversal.
    Type 2 - Agency refund of TOP offset. Type 3 - FMS refund of TOP offset. Type 4 - Agency refund reversal.
    901 Delete IDRS Indicator 79 Campus request to delete a specific entity or tax
    module from the TIF (IDRS) based upon the FLC. Does not post to Master File.
    902 Campus IDRS Indicator 79 Campus request to put a specific entity or tax module on the TIF (IDRS). The requested module data will be
    displayed on IDRS in approximately 2 weeks and will remain on IDRS for 3 weeks unless other action
    established a longer retention. If no account or modules
    exists a Master File, a TC 904 is generated. Does not post to Master File.
    903 Master File
    IDRS Entity
    Delete
    Generated
    Transaction
    MCC computer generated to indicate that an entity was
    deleted by TC 020. Does not post to Master File.
    904 Notify IDRS
    Entity or
    Module not
    Present
    Generated
    Transaction
    Generated by ECC to notify IDRS that the entity or tax
    module requested by TC 902 is not present on the
    IMF/BMF. TC 904 will identify the Retention Register D.O. if the module has been removed. Doc Code 99 (4th & 5th digit of the 904 DLN) indicates TIN is present but module requested is not. With Doc Code 79, TIN is not present/Name Control incorrect.
    910 # 77 #
    911 # 77 #
    912 # 77 #
    914 # 77 #
    915 # 77 #
    916 # 77 #
    917 # 77 #
    918 # 77 #
    919 # 77 #
    920 IDRS Notice
    Status
    79 Records notice Records in the Status History Section of
    the tax module, the status, date and amount of taxpayer balance due notices generated by IDRS. Does not post to Master File.
    922 IRP
    Underreporter
    Generated
    Transaction or 77
    IRP Underreporter status transaction. Posts to tax
    module balance section. The transaction date and process codes are updated by subsequent TC 922. Will
    not affect status history section. See “Underreporter Process Codes”, Section 8.
    924 IRP COMM, IRP
    Communicatio
    n
    77,99 or
    Generated
    Transaction
    IRP communication transaction. Posts to IMF. Posted
    TC 924 is updated by all other 924s. TC 924 may be input from IRP or generated by Master File when: TC
    300 Ref +S7890; or TC 140 or 922 with Int/Div field of
    $500 or more. Also refer to Back-up Withholding, Section 11.
    925 IRDM - BMF IRP
    Underreporter, CAWR, BMF
    Non-filer
    Generated
    Transaction or 77
    IRDM – BMF IRP Underreporter, CAWR, BMF Non-filer status transaction. Posts to tax module balance section.
    The transaction date and process codes are updated by subsequent TC 925. Will not affect status history
    section.
    930 Return
    Required Sus­
    pense
    I/B 78, E 77 Generates Campus Notice CP 98/198/498 when TC
    150 posts to a module containing TC 930. EPMF: Posts to a Plan Return Module when an unreversed return is not present in the module. A transcript is produced
    when an unreversed TC 150 posts.
    932 Reverse
    Return Required Suspense
    78 Reverses a TC 930.
    940 Strike Force
    Control
    77 TC 940—No longer valid after cycle 199052.
    942 Reversal of
    Strike Force
    77 TC 942—No longer valid after cycle 199052.
    960 Add/Update
    Centralized Authorization File Indicator Reporting Agents File
    77 Adds/updates CAF indicator to the module. Causes
    notices and/or refunds to be sent to authorized representative. Also can be generated when a TC 150 or 620 (BMF) with a significant CAF code posts and an unreversed TC 960 is not already posted. Also posts to the entity and sets the RAF-Filing and EFTPS Indicators.
    961 Reverse
    Centralized
    Authorization
    File Indicator
    77 Reverses TC 960 and zeros module CAF indicator. BMF: For Reporting Agents File, posts to the entity, and
    zeros the RAF-Filing and EFTPS Indicators.
    970 F720
    Additional
    Schedules; or
    Generated
    Transaction
    Generated when MFT 03 TC 150 posts with data
    transcribed from accompanying F8743.
    970 F945 liability
    amounts from F945-A and related dates
    Generated
    Transaction
    Generated when MFT 16 TC 150 posts with data
    transcribed from accompanying F945-A.
    970 F941 liability amounts from
    Schedule B
    and related dates
    Generated
    Transaction
    Generated when MFT 01 TC 150 posts with data transcribed from accompany Schedule B.
    970 F1040
    Additional
    Schedules;
    Generated
    Transaction
    Generated when MFT 30 TC 150 posts with data
    transcribed from accompany F8888
    971 Miscellaneous
    Transaction
    77 Performs different actions based on the Action Code
    which are listed separately.
    972 Reverses Amended/Dupl icate Return
    XREF TIN/Tax
    Period Data
    77 Used to reverse TC 971.
    973 Application for
    Tentative Refund F1139
    Processed
    Return Filed­
    8038 Series
    Return and Additional Filing of Form
    5330
    84 Identifies receipt of Form 1139 application of tentative
    refund for corporation (valid for input after 4/1/1993). Tax liability assessed from additional original filing of
    Form 5330 and the posting of Form 8038 Series
    Return.
    976 Posted
    Duplicate
    Return
    Generated
    Transaction
    Identifies the input return (TC 150) which caused a duplicate posting condition. Also identifies an amended
    return (TC 150 with Condition Code G).
    CP 193 will be issued unless unreversed TC 420 or 424 posted; in that case, CP 293 will be issued.
    Except for Forms 1065, with PIA Codes of 6212 or
    6218, tax module is frozen from offset/refund until an Examination (TC 30X) or DP adjustment (TC 29X) is posted subsequent to TC 976 posting.
    976 Posted
    Duplicate
    Return
    Generated
    Transaction
    Identifies the input return which causes a duplicate posting condition. TC 150 is replaced with TC 976 by
    computer.
    IMF: CP 36, Notice of Duplicate Return is issued. Prints
    CP 29 Indicator on CP 36 if module contains an amended return with other than Doc. Code 54;
    amended return freeze was on in module at beginning
    of cycle; and current processing cycle is later than 19 cycles from normal return due date. Tax module is frozen from offsetting and refunding until released by an Examination (TC 30X) or DP Tax (TC 29X) Adjustment.
    976 Posted
    Duplicate
    Return
    Generated
    Transaction
    Generated by a corrected unpostable 808 TC 150 to identify a duplicate return.
    977 Posted
    Amended Return Posted Consolidated Generated
    Amended, Late Reply, or DOL Referral
    Generated
    Transaction
    Identifies an input return which contained Condition
    Code G (Amended), or an IMF 1040X (identified by
    Block number 200-299). TC 150 is replaced with TC
    977 by computer. TC 977 is also systemically
    generated when a TC 971 AC 010 or 013 are input. An amount posted with TC 977 is a remittance amount and does not reflect adjustment in liability. Any subsequent adjustment will be input via TC 29X or 30X.
    IMF: If an original return is not posted, CP 29 or 729 notice of amended return is issued 19 cycles after the due date of the return. Tax module is frozen from offset out and refund until released by the original return (except 1040X).
    980 W-3/1096
    Transaction
    69, 98, 32,
    88
    Information from Forms W-3 and 1096 post to the
    CAWR module. MFT 88.
    982 CAWR Control
    DLN Transaction
    35, 37, 40,
    41, 43, 44,
    47, 51, 54,
    97
    Transaction posted to the CAWR module (MFT 88)
    whenever the Control DLN of a 941/943/945/Schedule
    H (MFT 30 or 05) tax module is that of a DP adjustment or Doc. Code 51 assessment transaction.
    Generated with special DLN to MFT 88 tax module to indicate related MFT 01/11/16/30/05.
    984 CAWR Adjustment
    Transaction
    Any Campus transactions which will post to the CAWR
    module (MFT 88) and make adjustments to the module accumulators.
    986 CAWR Status
    Transaction
    Any Campus transactions which will post to establish various status or closing codes on the CAWR module
    (MFT 88). They will be entered to generate notices from
    CAP, reanalyze modules, close cases, etc. A TC986 with Status 87 denotes a case sent from SSA to IRS.
    Status 87 and some Status 88 are the result of SSA IND = 2 CAWR cases referred by SSA to IRS to be worked by CAWR.
    990 Specific
    Transcript
    99(PMF),
    56(IMF),
    92(IRP), or Generated Transaction
    Generates a SPECIFIC transcript for the particular Tax
    Module designated by the MFT Code and Tax Period. This TC with Doc Codes 56 and 99 is input via CC
    PATRA.
    991 Open Module
    Transcript
    Generated
    Transaction
    Generates OPEN MODULE transcript of all open tax modules (debit or credit). Transcript will also indicate
    the current FR Codes of the account.
    992 Complete or
    Tax Class transcript
    56 (IMF),
    99 (PMF) or Generated Transaction
    BMF: MFT 00 generates a complete transcript of all tax modules within the account regardless of the balance.
    Other than MFT 00 generates a transcript of every
    module within the specified MFT. With Doc. Code 99, generates Tax Class Transcript.
    IMF: Generates a complete transcript. This TC with
    Doc Codes 56 and 99 is input via CC PATRA.
    993 Entity
    Transcript
    99(PMF),
    56(IMF) or Generated Transaction
    Generates an ENTITY transcript listing name line(s)
    and all transactions posted to the Entity module of an account. This TC with Doc Codes 56 and 99 is input via CC PATRA.
    994 Generated
    Transaction
    Indicates that two accounts failed to merge; causes a complete account transcript to be generated. Does not
    post to Master File.
    995 Generated
    Transaction
    IMF: Indicates difference in validity status; causes a complete account transcript to be generated. Does not
    post to Master File.
    BMF: identifies UPC 305 transcript.
    996 Follow-up on
    Uncollectible
    Generated
    Transaction
    Transmits information on IMF accounts containing TC
    130 with closing codes 03, 12 and 24-32 to the BMF
    cross-reference which has been 53’d to reactivate the BMF account if the closing code condition has been met on the IMF. Updates entity.
    998 Update Entity
    Information
    Generated
    Transaction
    Generated when TC 150 for MFT 51 posts with name line or spouse SSN. Also generated when TC 150 for
    MFT 52 posts with Date of Death different from DOD
    already posted.
    998 Update Entity
    Information
    Generated
    Transaction
    Generated when TC 150 for MFT 51 posts with name line or spouse SSN. Also generated when TC 150 for
    MFT 52 posts with Date of Death different from DOD
    already posted.

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