IRS Account Transcripts

Part 21. Customer Account Services

Chapter 2. Systems and Research Programs

   

Section 3. Transcripts

 

21.2.3 Transcripts

21.2.3.1 Transcripts Overview

21.2.3.2 What Are Transcripts?

21.2.3.3 Transcripts Research

21.2.3.4 Transcripts Procedures

Manual Transmittal

Custom Search

September 16, 2011

Purpose

(1) This transmits revised IRM 21.2.3 Systems and Research Programs, Transcripts.

Material Changes

(1) Various editorial changes made throughout

(2) Correct IRM reference 3.17.46.13

(3) 21.2.3.4.10.1 Delete from LATDEP-FED description F is present

(4) 21.2.3.4.1.9 changed section title to Request with Address Change

(5) 21.2.3.4.1.13(3) re-write sentence to read: Requests received in disclosure field operations should be routed to AM in the appropriate servicing campus.

(6) Updated 21.2.3.2(7) to point to 21.2.1.5

(7) 21.2.3.2(7) updated 3.17.46.13.2

(8) 21.2.3.2(7) Corrected tile of IRM reference: The Automated Non-Master File

(9) 21.2.3.4.1(7) reference corrected should be: 11.3.1.10 Records Disposition for Disclosure

(10) 21.2.3.4.1.10(3) If and Then chart (3rd item) Corrected IRM reference number to read 3.5.20.2.6.2

(11) 21.2.3.4.1.10(3) If and Then chart (4th item) Corrected IRM reference to 3.5.20.2.6.1

(12) 21.2.3.4.1.12(8 Remove the word Accounting from title

(13) 21.2.3.4.9(4)c 21.5.6.4.19 is the correct IRM reference for the -J freeze

Effect on Other Documents

IRM 21.2.3 dated October 1, 2010 is superseded.

Audience

All employees whose work touches transcripts and Compliance/Disclosure employees processing requests for certified transcripts.

Effective Date

(09-16-2011)

Jane E. Looney
Director, Accounts Management
Wage and Investment Division

21.2.3.1 (10-01-2011)
Transcripts Overview

  1. This section provides descriptions of assorted transcripts used internally or externally. It includes some transcript request and certifying transcripts procedures. In general, only transcripts designed for taxpayer use should be sent to taxpayers. It also includes information on the Transcript Delivery System (TDS), which is an automated system that delivers tax account and return information to the user instantly along with an appropriate cover letter (when applicable) or to the taxpayer through the post mail feature.

21.2.3.2 (10-01-2011)
What Are Transcripts?

  1. Transcripts are computer-created records of taxpayer accounts on various files. Normally, you can print the transcript from your screen like printing a “return transcript” via Command Code (CC) RTFTP. Sometimes the “transcript” information is not online (return information in retention) and must be requested, or you may not have access to Integrated Data Retrieval System (IDRS) to request what you need to assist a taxpayer. There are also “special certified” transcripts that can be requested by taxpayers through the Disclosure Manager or under the provisions of the Privacy Act. See IRM 11.3.6.2, Requesting Certifications, and IRM 11.3.5.7.7, Certification.
  2. There are specific transcripts that generate and are sent to IRS employees when certain account conditions exist that must be resolved on a taxpayer’s account.
  3. There are transcripts the taxpayer can request without talking to an IRS employee. A Letter 2863C, VRU Request for Tax Account Transcript generates and is mailed to the taxpayer at his/her address of record, as a result of a successful taxpayer phone call through the Integrated Customer Communications Environment (ICCE).
  4. Only certain transcripts are designed to be delivered to external customers. These transcripts contain literals for taxpayer understanding. They are sanitized of any information that is not permitted to be disclosed. These include the MFTRA X or MFTRA K Account Transcript and the Return Transcript, usually CC RTFTP. Transcripts that are permitted to be disclosed to taxpayers are provided free of charge. If you have questions about what you can disclose to a taxpayer or his/her authorized representative, ask your lead, manager or your local Disclosure Manager.
  5. Some transcripts defined in this section are printed as hard copy and delivered based upon a request or because you are responsible for resolving the account conditions causing the transcript.
  6. This section describes the following types of transcripts:

Master File Generated Transcripts

Master File Requested Transcripts

IDRS Requested Transcripts

IDRS Generated Transcripts

Treasury and/or IDRS New Employee Tax Verification

Privacy Act/Non-Privacy Act Transcripts

Business Master File (BMF Disclosure Transcripts)

  1. Certain cases cannot be processed/accessed on IRS Master Files. (See IRM 21.2.1.5, Systems, and IRM 21.7.12, Non-Master File (NMF) Adjustments. If cases are established on the Non-Master File, they are available for research at each campus on the Automated Non-Master File (ANMF). Special permission is required for access to the ANMF. If you have access to ANMF, specific guidance for requesting a transcript can be found in IRM 3.17.46.13.2, The Automated Non-Master File . If you do not have access to ANMF, and you need a transcript, you should prepare Form 4338, Information or Certified Transcript Request, and mail it to the appropriate campus.
  2. Non Master File (NMF) Transcripts – A more user friendly NMF Transcript, similar to MFTRA X, is available. See IRM 21.7.12, Non-Master File (NMF) Adjustments. Transcripts of all active NMF cases are available from the ANMF system, but sometimes you may need a “transcript” of closed cases, or cases that were processed before the ANMF was established. The Submission Processing Accounting function where the account activity took place maintains files of Unit Ledger Cards that record this activity. Unit Ledger Cards can be requested via Form 4338.

21.2.3.3 (10-01-2010)
Transcripts Research

  1. The following procedures are found in this section:

Requesting Transcripts

Certification of IRS Records

Treasury and/or IRS New Employee Tax Verification Transcripts

Privacy Act/Non-Privacy Act Literal Transcripts

BMF Disclosure Transcripts

MFTRA Transcripts

Generated IDRS Transcripts

Diagnostic Generated IDRS Transcripts (DIAGS)

Master File (MF) Generated Transcripts

  1. Use the following IRMs in conjunction with this IRM:

IRM 2.3, IDRS Terminal Responses

IRM 2.4, IDRS Terminal Input

IRM 3.12.38, BMF General Instructions

IRM 3.13.62, Media Transport and Control

IRM 3.17.46, Automated Non-Master File Accounting

IRM 3.30.123, Processing Timeliness: Cycles, Criteria, and Critical Dates

IRM 21.1.2, Reference Materials Overview

IRM 21.2.5, Miscellaneous Forms and Processing

IRM 21.3, Taxpayer Contacts

IRM 21.7.12, Non-Master File (NMF) Adjustments

.

21.2.3.4 (10-01-2011)
Transcripts Procedures

  1. Effective May 16, 2005, the Transcript Delivery System (TDS) was made available to IRS employees. TDS delivers tax account and return information to the user instantly along with an appropriate cover letter (when applicable) or directly to the taxpayer by selecting post mail delivery. The following is a list of products available through TDS:

Account Transcripts

Return Transcripts

Record of Account Transcripts

Wage and Income Information Documents

Verification of Non-Filing
The TDS also services:

Tax Practitioners that electronically file 5 or more individual or business income tax returns in the current or one previous filing season and have a power of attorney (Form 2848 only) on file on the Centralized Authorization File (CAF).

State Tax Agency representatives who are legislatively authorized to receive federal tax information to work state tax cases.

  1. IRS employees can select one of the following delivery methods:

On-line (immediate-shown on screen/online)

Facsimile

Secure Object Repository (SOR) or e-Services mailbox

Postal mail
The system will route the response accordingly.

Note:

If the SOR delivery method is selected, the IRS employee will be advised via E-mail that information has been placed in their e-Services mailbox (SOR). If you do not have E-mail you must check your SOR daily for new receipts.

  1. An online TDS tutorial is available from any screen within e-Services and takes approximately 30 minutes to complete. TDS information, including links to the Tutorials and Manager’s Toolkit, can be accessed on the Servicewide Electronic Research Portal (SERP) IRM supplement page.
  2. TDS must be used by employees to provide transcripts to taxpayers. However, if TDS is unavailable use the old process: to obtain/send transcripts.
If … Then …
Taxpayer is requesting a transcript of account Request using CC MFTRAX
Taxpayer is requesting a transcript of return Request using CC RTFTP (Do not send ccRTVUE to a taxpayer)
Taxpayer is requesting a record of account Request both transcript of account and transcript of return as outlined above
  1. No history is recorded on IDRS, Account Management Services (AMS), or Correspondence Imaging System (CIS). For transaction history information use the TDS “My Request History” or leave history items on AMS by selecting the issue Return Transcript

Note:

If confirmation is needed to verify the transcript was sent to requestor, check “My Transaction History” .

21.2.3.4.1 (10-01-2011)
Requesting Transcripts

  1. The IRS provides transcripts free of charge. The type of data supplied to the taxpayer is determined by their needs. There are three types of tax return/account information transcripts:

Tax Return Transcript

Tax Account Transcript

Record of Account Transcript

  1. Taxpayers order transcripts by calling the ICCE application or a Customer Service Representative (CSR), visiting an IRS office, or sending Form 4506-T, Request for Transcript of Tax Return, to the Request and Income Verification Services (RAIVS) Unit. ICCE orders will feed into the TDS and IRS employees with TDS access will be placing orders on the TDS. Transcripts will be delivered to the requestor within 1-15 days from the order date, depending on the TDS delivery option chosen by the requestor. ICCE orders will be mailed via regular postal mail. Orders placed by an IRS employee can be delivered via fax, post mail or to the SOR (e-Services mailbox). See IRM 21.2.3.4.1 (7).
  2. For return transcript orders, allow 5-10 calendar days from date of request. See IRM 21.2.3.4.1.4.
  3. For account transcript orders, allow 5-10 calendar days from the date of request. If you are staffing the Accounts Management (AM) toll-free line and a request will not be completed by the end of your work shift, advise the taxpayer of a 30-day time frame. See IRM 21.2.3.4.1.5 .
  4. Form 4506, Request for Copy of Tax Return, and Form 4506–T, Request for Transcript of Tax Return, and other written requests are usually processed in RAIVS within 7-10 business days, If they are processed in Accounts Management, they must be processed per RAIVS guidelines in IRM 3.5.20, Processing Requests for Tax Return/Return Information. This includes preprocessing review for completeness. Allow 5-10 calendar days from the date of the request.
  5. A taxpayer requesting a transcript may also request a change of address. Advise the taxpayer to complete and return Form 8822 , Change of Address (available on the internet at http://www.irs.gov or send the taxpayer Form 8822 ). Additional guidance is found in IRM 3.13.5.12 , Acceptable Address Changes from Oral Testimony.
  6. In certain instances, it is permissible to fax tax data to taxpayers and their designees, as long as disclosure requirements in IRM 11.3.1.10, Records Disposition For Disclosure, are met. See IRM 21.2.3.4.1.3, TDS Delivery Options, for additional information regarding faxing.
    The TDS automated fax delivery can occur up to 48 hours after the request is input. Three attempts will be made to deliver the fax within the 48 hour time frame. Advise the customer to allow 5-10 calendar days for the alternative delivery method before contacting us if they do not receive the fax within 48 hours. When choosing the fax delivery method TDS automatically defaults to the “SOR” for the alternative delivery method. However, if the postal mail alternative is used, advise the customer that the transcript will be mailed to the address provided and to allow 5-10 calendar days for delivery.

Caution:

Use of the TDS automated delivery method requires additional disclosure considerations. Since the automated fax delivery can occur up to 48 hours after the request is input, you must be sure the fax rules in IRM 11.3.1.10, Records Disposition For Disclosure, and IRM 21.1.3.9, Mailing and Faxing Account Information, are followed and only the intended recipient or his/her representative will receive the fax, regardless of the time it is systemically transmitted.
As a general rule, you can use the TDS automated fax delivery if the taxpayer agrees to the method and the fax is going to the taxpayer’s residence or business location (where it can be assumed that only the taxpayer would have access to the fax machine and receive the fax, regardless of when it was actually transmitted) or to the office of the taxpayer’s representative when the IRS has written authorization. For all other situations , use manual faxing or, if you have any questions, consult your lead, manager or disclosure staff.

See IRM 11.3.1.10(4), Disclosure of Official Information – Introduction to Disclosure, and IRM 21.1.3.9, Mailing and Faxing Account Information.

  1. If a taxpayer requests a transcript by phone, to be sent to his/her address of record, no cover letter is required. If the IRS employee uses TDS to order the transcript and a static letter, the system will send a cover letter with the transcript.
  2. Request transcripts via IDRS when the information you need is not online. Use the CC MFTRA (Hard Copy).
  3. Use online information whenever possible to resolve internal cases. Use transcripts designed for external delivery, in lieu of handwritten letters, when possible.
  4. When using hard copy transcripts, be aware that if you do not resolve your case before the next cycle, the account may change as a result of new posting.
  5. If you cannot input the request because you do not have access to IDRS, follow local procedures to send your request to an employee who can do the research. This could involve using Form 4442, Inquiry Referral, Form 6882, IDRS/Master File Information Request, Form 9633, File Search Request, or other forms.
  6. Use Form 4338, Information or Certified Transcript Request for BMF, Employee Plans Master File (EPMF), Individual Retirement Account File (IRAF), and NMF Certified Transcripts. Use Form 4338-A, IMF Information or Certified Transcript, for IMF if local procedures are in place. Send NMF requests to the campus responsible for the NMF account. Return incomplete or illegible requests to the initiator.

21.2.3.4.1.1 (10-01-2004)
Who Can Request Transcripts?

  1. Transcripts may be requested by:

Taxpayers or duly authorized agents

Service personnel with a “need to know” because of account involvement relating to tax administration

Under certain circumstances federal, state and local government agencies (contact your Disclosure Manager if you have questions)

Note:

There are rules pertaining to disclosures to third parties. See IRM 11.3.2, Disclosure to Persons with a Material Interest, and IRM 11.3.3, Disclosure to Designees and Practitioners, and/or consult with your local Disclosure Office before honoring requests.

21.2.3.4.1.2 (10-01-2008)
Identification and Authentication of Requestor

  1. For a telephone/verbal request, identify and authenticate the requestor per IRM 21.1.3.2.3, Required Taxpayer Authentication.
  2. When mailing tax account information to the address of record, a full authentication check is necessary even if no account information is provided verbally. See IRM 21.1.3.9, Mailing and Faxing Tax Account Information.

21.2.3.4.1.3 (10-01-2009)
TDS Delivery Options

  1. Ask the taxpayer if they want the transcript sent via regular postal mail or fax. If the taxpayer chooses the fax option, obtain his/her fax number and see IRM 21.2.3.4.1 (7)”CAUTION” .
  2. TDS has a systemic fax delivery option which can be used, in certain instances, to deliver products without manually faxing. IRM 21.1.3.9, Mailing and Faxing Tax Account Information, provides additional guidance on the authority and delivery issue which must be considered when faxing.
  3. If TDS fax delivery option is not available you can still order the transcripts on-line through TDS, print, and manually fax to the taxpayer, following the guidelines in IRM 21.1.3.9 , Mailing and Faxing Tax Account Information.
  4. Extreme care must be taken to ensure that only the material relative to the taxpayer(s) to which the correspondence is addressed is faxed or enclosed in the envelope. See IRM 21.3.3.4.26, Breaches of Personally Identifiable Information (PII) caused by Manual Stuffing Errors.
  5. If TDS is not operational you will need to use the procedures in place prior to TDS deployment. Order the transcript on IDRS and manually fax to the taxpayer.

21.2.3.4.1.4 (10-01-2011)
Tax Return Transcript

  1. A tax return transcript is a printout of most lines from the original return, as processed. A tax return transcript does not reflect changes made to the account after the return is processed.

Note:

If the return has been amended/adjusted, offer to provide tax account information.

  1. As stated on Form 4506–T, Request for Transcript of Tax Return, Form 1040 series tax return transcripts are only available for the current processing year and the three prior years. Taxpayers should not be told they can order tax return transcripts for earlier years.
    Note: A verification of non-filing letter should not be issued for the current processing year until after June 15. If the taxpayer is asking for verification of non-filing or transcript requests and you are unable to verify required authentication, advise the caller to submit Form 4506–T, Request for Transcript of Tax Return, to the appropriate RAIVS unit.
  2. Taxpayers commonly request tax return transcripts for the following reasons:

To amend a return

Answer a notice from the Service

Meet information requirements for college grants, loans, federally funded mortgages, or social service agencies

To show home mortgage lending institutions that the borrower has not owned a home in three previous years

For personal information

To obtain alien clearance

  1. A tax return transcript provides the following information:

Type of return filed (e.g., Form 1040, Form 1040A, Form 1040EZ, etc.)

Filing status

Tax shown on return

Adjusted gross income

Mortgage interest

Real estate tax deduction

Taxable income

Number of exemptions

Federal income tax withheld

Refund per return

Earned income credit

Self-employment tax paid

Balance due per return

Refundable credits (e.g. ACTC FTHBC Refundable Education credit, etc.)

  1. If you have access to TDS, use either the short request or long request to order and deliver transcript(s) for one taxpayer, as appropriate. The short request must be used when the disclosure interview is complete and no systemic authentication is needed. The long request must be used when you have a paper request and need to verify the taxpayer information and/or if you want TDS to perform an automatic Centralized Authorization File (CAF) check.
  2. If you use CC RTFTP to retrieve the transcript information (see table below) and generate a screen print, each print will display on a separate page (even though it only takes up one-half of a page). If you wish to print more than one screen on a page, and you have access to AMS, you may use IDRS MultiPrint via AMS. Information on how to use IDRS Multiprint is available at the AMS website (choose FAQ, then select How Do I Use Multiprint).

Caution:

If using MultiPrint and information is included that the requestor is not entitled to receive (example: another spouse or entity), ensure appropriate disclosure rules are followed.

  1. If TDS is unavailable or you do not have access to TDS, provide tax return transcripts following the procedures below:

If

Then

IMF Request Provide RTFTP. A cover letter is not required in response to a telephone inquiry.Example RTFTP Input Format:
RTFTP 123-45-6789 30200412 (xmit)

Use CC RTFTP (already sanitized) or information from RTVUE to generate an IMF transcript. RTVUE information must be sanitized. Use CC IRPTR with definer “W ” to sanitize any IRPTR document on line before printing and giving to a taxpayer.

BMF Request Provide a sanitized CC BRTVU.
  1. RAIVS Units process bulk requests for tax return transcripts under the Two Business Day Service. Refer all bulk requestors to a RAIVS Unit listed in Exhibit 3.5.20–1, RAIVS Contacts.

21.2.3.4.1.5 (10-01-2011)
Tax Account Transcript

  1. Make sure a tax return transcript (information as filed and processed) will not be sufficient to address the taxpayer needs.
  2. Tax Account information reflects changes made to the original return such as amendments and adjustments. Tax Account Transcripts are available for any account that is active on the Master File. An account transcript provides the following information:

Amount of estimated payments

Penalty paid/assessed

Interest paid/assessed

Interest paid to the taxpayer by the Service

Balance due with accruals

A limited number of items shown on a tax return transcript (e.g. AGI, TXI, etc.)

  1. If you have access to TDS, refer to IRM 21.2.3.4.1.4 (5) for ordering procedures.
  2. If TDS is unavailable or you do not have access to TDS, use MFTRA X on IDRS to order a transcript or Letter 1692C, Tax Account Information to Taxpayer, (IMF/BMF). Include all account activity. To obtain an account transcript using MFTRA X, input CC MFTRA with request type X.Example MFTRAX Input Format:
    MFTRA 123-45-6789
    X,30,199312,TOTP
    R,X,R,200412

    Follow local procedures for retrieving these transcripts via push printers, where available. If information requested is for prior years, input MFTRA X/MFTRA Z for years in temporary retention, or CC IMFOL V, for vestigial of the account. Prepare Form 4442 or e-4442, Inquiry Referral, following procedures in IRM 21.3.5, Taxpayer Inquiry Referrals Form 4442. Input a history item on IDRS indicating retention module requested (RETMODREQ). Request retention module through CC IMFOL B, so it will be available when referral gets worked from the 4442 inventory. Advise the taxpayer that it may take from 30 to 60 days to receive a reply.

  3. If a third party requestor wants an internal use transcript, such as MFTRA C, they need to complete and mail Form 8821 , Tax Information Authorization, to RAIVS. Advise how to obtain Form 8821. These requests are generally made by accounting firms and require the taxpayer’s written consent. Internal use transcripts must be sanitized before release.

Caution:

Requests for internal transcripts require careful handling. You must carefully review IRM 3.5.20.16.1, Account Information Procedures, and ensure the authorization received with the request or on file contains sufficient specificity to disclose the full range of data in the internal transcript request. You must also be aware of all required redactions and be aware of how to handle secondary taxpayers. If you have any questions or concerns, contact you local Disclosure Manager.

  1. Advise taxpayers they can check the status of their refund on the IRS website http://www.irs.gov.

21.2.3.4.1.6 (10-01-2008)
Wage and Income Information Documents

  1. The IRS can provide a Wage and Income Information Document for many years free of charge. The transcript includes data from Form W-2,Form W-3, Form 1098 series, Form 1099 series, or Form 5498 series. Form W-2, Form 1098, Form 1099, and Form 5498 information can be ordered for the current year + nine prior years using TDS. Form W-2 and Form W-3 information will be available for ten years via Command Code IRPTR.

Note:

State and local information is not included with Form W-2 information.

  1. For wage and income document orders, allow 5-10 calendar days from the date of the request.
  2. Follow procedures in IRM 21.2.2.4.1, Types of Account Inquiry Resolutions, for any inquiry not resolved by close of business (COB). Accounts Management Remote Site toll-free CSR’s must forward an e-4442 to the AM Account paper function within their Directorate.

21.2.3.4.1.7 (10-01-2010)
Record of Account

  1. If you have access to TDS, you can order a new product called Record of Account. The record of account Transcript is a combination of the tax return and tax account transcripts containing the line items on a tax return transcript plus any adjustments.
  2. The record of account transcripts are available for the current processing year and the three prior years.
  3. Refer to IRM 21.2.3.4.1.4(5) for ordering procedures.

21.2.3.4.1.8 (10-01-2009)
Verification of Non-Filing

  1. For some types of state-backed mortgage subsidy loans, taxpayers must provide a verification of non-filing from the Internal Revenue Service.
  2. Based on periodic legislation that is passed, the IRS receives returns that are processed for specific refunds to taxpayers. Examples of this include the 2008 Economic Stimulus Payments and 2006 Telephone Excise Tax Refunds. Returns are filed to receive the refund and are not intended to represent a filing requirement. Taxpayers may inquire about these returns when their request (or transcript) for non-filing is provided. Taxpayers should note on their transcript before it is provided to a third party, that the return was filed for specific refund legislation only and does not represent a filing requirement.
  3. If you are unable to verify required authentication advise the caller to submit Form 4506–T, Request for Transcript of Tax Return. Send the requestor Form 4506–T. RAIVS provides a verification of non-filing letter to the taxpayer or third party.
  4. If you can verify authentication you can enter the request on TDS. TDS was designed to process third party requests regardless if there is a return posted or no return posted. If a return has posted to the module requested, TDS will systemically create a letter to the third party using the selected delivery method and to the taxpayer using the National Print Site (NPS).

Note:

A Verification of Non-Filing letter should not be issued for the current processing year until after June 15.
Verification of Non-Filing requests must be worked as follows:

If

Then

The taxpayer is authorizing a verification of non-filing be sent to a third party (Item 5 on Form 4506–T is completed with third party information) Enter the request on TDS
Taxpayer is requesting the information be sent to him/her and not to a third party (Item 5 on Form 4506–T is blank) Verify on IDRS that a return has not posted to the requested module. Print and send the TDS dynamic letter with appropriate paragraphs advising the taxpayer that no return has posted. If a return has posted to the requested module, print and send the TDS dynamic letter and transcript. Choose paragraphs for the dynamic letter advising the taxpayer that a return has posted.

21.2.3.4.1.9 (08-17-2011)
Requests with Address Change

  1. If a taxpayer gives an address different than the address of record, send Form 8822, Change of Address, if the taxpayer has moved. If the taxpayer wants the information before the change of address is in effect, or if the taxpayer wants information sent to a third party, see IRM 21.1.3.9, Mailing and Faxing Tax Account Information.

21.2.3.4.1.10 (02-01-2010)
Third Party Requests

  1. Taxpayers applying for loans such as home mortgages are required to provide verification of income and/or deductions to the lender before the loan can be processed.
  2. Taxpayers applying for home mortgage loans backed by qualified mortgage subsidy bonds by state authorities under IRC Section 103 must prove to the lender they did not have an ownership interest in a principal residence for the three-year period prior to the date the mortgage will be executed. TDS cannot process a request for this type of proof. Use the instructions provided in the table below.
  3. Lenders follow established procedures to verify that a borrower meets requirements. Requirements are satisfied in one of four ways:

If

And the lender

Then

Taxpayer retained copies of previous annual tax returns Accepts copies from the taxpayer None
Taxpayer did not retain copies of previous annual tax returns Will accept a tax return transcript from the taxpayer 1. There is no charge for a transcript.
2. Determine the type of return filed for each year ( Form(s) 1040, 1040A, or 1040 EZ).
3. If you have access to TDS, order the transcript with the appropriate cover letter.
4. If you do not have access to TDS, and the return filed was Form 1040, Form 1040A, or Form 1040EZ, you may send using CC RTFTP. If the taxpayer did not itemize deductions, you must send Letter 1692C, using paragraph Q.
Taxpayer did not retain copies of previous annual tax returns Requires a letter or transcript of return directly from IRS. 1. There is no charge for letters or transcripts but a signed consent is required to release information to a third party for other than resolving federal tax related matters. See IRM 3.5.20.2.6.2, Reviewing Requests for Completeness.
2. Send the taxpayer Form 4506-T and tell them to complete and return the form to the address indicated in the instructions. Send Form 4506T-EZ when taxpayers are trying to obtain, modify or refinance a home mortgage.
3. Form 4506–T and Form 4506T-EZ will be processed by the RAIVS Unit within 7–10 business days (within 2 business days if sent in by a Bulk requestor). If RAIVS has access to TDS, and the third party indicates on the form that delivery should be made via fax, the response will be quicker.
Taxpayer did not retain copies of previous annual tax returns Requires taxpayer to obtain copies of the appropriate tax returns 1. In general, there is a fee of $57 per copy of return. However, unless payment has already been received, there is no charge for copies requested for certain cases. See IRM 3.5.20.2.6.1(1), Review Requests for Proper Fee, for the listing.
2. Send the taxpayer Form 4506 and tell them to complete and return the form to the address in the instructions, If no fee is due, the taxpayer should clearly note that fact and the reason at the top of the Form 4506.
3. Tell the taxpayer copies will be received within 60 days.

21.2.3.4.1.11 (05-31-2005)
TDS Letters

  1. TDS has static and dynamic letters. The static letters have no selectable paragraphs and are systemically generated (unable to be reviewed) when the delivery method is regular postal mail or fax. Static letters must be used unless specific information is needed. Dynamic letters contain select paragraphs relevant to the request and can be printed for review.
  2. IRS employees responding to telephonic or face-to-face request for a transcript or information to be provided to the taxpayer are not required to include a cover letter. However, as stated above, TDS will automatically send a static letter, if selected, with the product.
  3. TDS will pre-fill the letters with all applicable information from the request entry data and the master file.

21.2.3.4.1.12 (10-01-2011)
Request for Record of Assessment and Certain Internal Transcripts

  1. Authority to provide a taxpayer or his/her representative a copy of the Record of Assessment is provided by IRC Section 6203 and in accordance with IRC Section 6103 .
  2. Upon specific request, taxpayers or their representatives may receive what are normally regarded as internal use transcripts. These include, but are not limited to, MFTRA-C, TXMOD, ENMOD, etc. Under the following conditions, and with careful review and sanitizing, these requests may be honored.
  3. Requests received in Disclosure should be routed to Accounts Management in the campus. Requests received in disclosure field operations should be routed to A M in the appropriate servicing campus.
  4. Request for internal use transcripts should be processed according to the following guidelines:

If

Then

Requestor is primary taxpayer Sanitize items mandated below.
Requestor is authorized third party with “full authority” Sanitize items mandated below.
Requestor is authorized third party for a specific issue or form or tax period
  1. Sanitize all the mandated items plus any items not covered by the authorization.
  2. Release to your Lead or Manager for review and approval. Consult Disclosure as needed.
Requestor is secondary taxpayer
  1. Sanitize all the mandated items below.
  2. Release to your Lead or Manager for review and approval. Consult Disclosure as needed.
  3. Internal use transcripts must be carefully sanitized before release. Mandated items to be sanitized include Transaction Codes (TCs) 596, 91X, 940, 942, DIF and SERFE scores, and the related entries in the entity portion of the modules: CRINV (including any following notations) and all related freeze codes.
  4. Black out items to be sanitized using a grease pencil or other marker, pen, or pencil which will make the information unreadable. Care must be taken that the sanitizing is complete. If necessary to ensure proper sanitizing, use correction fluid and cover-up tape. Photocopy the transcript and check that the redacted information cannot be discerned in any way on the photocopy (such as by holding the page to a bright light). Send the photocopy to the requestor and maintain the original according to local practice.
  5. Some authorizations are limited to certain returns or certain years. Others provide “full authority” .
  6. There is no legal definition for “full authority” . This is a term of convenience used to denote the type of authorizations (normally Form 2848, but other formats could also be valid) commonly signed by taxpayers to allow disclosure to third parties, such as accounting firms, of all information relating to normal business operations of a taxpayer. It includes authorization to disclose information for multiple tax periods and multiple forms or types of returns.
  7. Do not provide account information to persons other than the taxpayer unless such person is authorized to receive the tax information as prescribed by IRC Section 6103(c) or IRC Section 6103(e). See IRM 11.3.3, Disclosure to Designees and Practitioners, and IRM 11.3.2 , Disclosure to Persons with a Material Interest.
    1. Use Command Code CFINK or RFINK to verify the identity of the person, other than the taxpayer, authorized to receive the information.
    2. Contact the Disclosure Office or functional disclosure coordinator if any questions arise regarding the release of information to a third party.
  8. The following information can be furnished if requested by an authorized person:

A transcript of the type of tax and tax period(s) requested.

A copy of Form 4340, Certificate of Assessments, Payments, Other Specified Matters or Form 5204, Record of Accounts.

  1. Do not furnish the following information:

Copy of the official NMF Transcripts

Copies of internal use forms or documents such as Form 2475, Request for Transcript of Taxpayer Account

Microfilm printouts

  1. Forward requests for Non-Master File returns and tax periods to the NMF function for research as outlined in IRM 3.17.46.13 , The Automated Non-Master File , unless you have a login and password for the Automated Non-Master File terminal.
  2. If certification is NOT required for a BMF or IMF account use Command Code MFTRA, Request Type “X” , for a specific literal transcript.
  3. When responding to the taxpayer, use an appropriate letter. If using Letter 387C, Record of Account, along with the literal transcript:
    1. When the literal transcript displays a debit balance, use paragraph “J” . It is not necessary to recompute penalty and interest, unless the taxpayer has specifically requested the information.
    2. When the literal transcript displays a credit or full paid balance use paragraph “K” .

21.2.3.4.1.13 (10-01-2002)
Urgent Transcript Requests

  1. Process urgent transcript requests within five workdays. Telephone or fax the request to the submission processing center. Requests designated urgent include:
    1. Requests for certified transcripts used to satisfy legal requirements.
    2. Requests for Non-Master File (NMF) accounts, usually with a photocopy of the return’s front page attached.
    3. Requests for court use, proof of claims, Taxpayer Advocate office.
  2. Return an unprocessable request to the requestor immediately.

21.2.3.4.2 (10-01-2002)
Certification of IRS Records

  1. Use OFP XXX-37700 when processing certified documents or transcripts.
  2. Use Form 4340, Certificate of Assessments, Payments, Other Specified Matters, to certify extracts from the taxpayer’s account for legal purposes and court cases. Use Form 4338, Information or Certified Transcript Request, for certification of official records signed under seal.

21.2.3.4.2.1 (10-01-2009)
Form 4340, Certificate of Assessments, Payments and Other Specified Matters

  1. IRS employees in Compliance, Advisory, Insolvency, Appeals, Disclosure, Counsel, and Treasury Department employees in the Alcohol and Tobacco Tax and Trade Bureau (TTB) and in the Office of the Treasury Inspector General for Tax Administration (TIGTA) are authorized to request preparation of Form 4340, Certificate of Assessments, Payments, Other Specified Matters. These requests are made on a Form 4338/4338–A and sent to the appropriate campus.
  2. Preparation of Form 4340 is limited to a few authorized campus employees only. At present, these employees are generally in the Compliance and Accounting Branch functions.
  3. Form 4340 is scheduled to be added to TDS in January 2011. TDS must be used to request Form 4340 in lieu of MFTRA J. However, MFTRA J will remain active until July 2011. See IRM 21.2.3.4.2.1(7).
  4. If the literal “SCAP Request failed; the retention register module could not be obtained…..” appears on the TDS Get Products screen for the Form 4340 request, follow the instructions in the National Standard Application (NSA), Form 4340 Certificate of Assessments, Payments and Other Specified Matters Users Guide to complete the Form 4340.
  5. The following information is required on Form 4338 to initiate a request for Form 4340:
    1. Complete Taxpayer Identification Number (TIN) information including a validity indicator or NMF indicator (if applicable).
    2. Complete name and address information (if applicable).
    3. If Form 4340 is needed for a court case, mark the “Under Seal” box. Form 2866 will be included only when the “Under Seal” box is checked. If Form 4340 is needed for other legal purposes, mark the “Certified” box.
    4. The date the Form 4340 is needed. A request marked “ASAP” will be available in 30 days or less.
    5. The reason for the request.
    6. The type of transcript needed (usually “Specific” ). If “Complete” is marked, specify the earliest tax period needed.
    7. The MFT.
    8. The period ending.
    9. Any additional information that may assist in locating the account if the taxpayer’s Employer Identification Number (EIN), Social Security Number (SSN), or complete name are not known.
    10. The complete name and address of requestor. If this is an expedite request, include a street address.
    11. The title of requestor.
    12. The current date.
    13. The complete telephone number of requestor, including area code. If the telephone number is omitted or incomplete, Form 4338 may be returned to the requestor.
  6. If an incomplete Form 4338 is received, contact the requestor for the missing information. If unable to contact the requestor, the Form 4338 should be returned to the requestor with instructions to resubmit Form 4338, including the missing information.
  7. Processing instructions for Form 4338 if TDS is unavailable:
    1. If the taxpayer’s account and tax period are located on Master File, input command code MFTRA with Request Type “J” , EIN/SSN, MFT, and tax period. The terminal response with this definer should be the same as the other MFTRA command code definers. See IRM 2.3 (previously IRM 102.3), IDRS Terminal Responses.
    2. The day following the input request (if the input is before the campus cutoff time), Master File will generate a routing page for sorting and routing transcript, cover sheet to be associated with MFTRA-J Transcript, and hard copy literal transcript entitled Form 4340, Certificate of Assessments, Payments and Other Specified Matters. This transcript will contain entity and tax module data from the Master File associated with the input SSN/EIN. If the Literal “MUST USE NSA” appears in the transaction explanation column for any transaction appearing on the Form 4340, follow the instructions in the National Standard Application (NSA), Form 4340 Certificate of Assessments, Payments and Other Specified Matters Users Guide to complete the Form 4340.
    3. Report identifying all transaction codes that were on the Master File that were not included on the MFTRA-J Transcript.

Note:

If review of the report identifies a transaction that was not included on the MFTRA-J Transcript, and Form 4338 indicated transactions must be included on the transcript, use the NSA to produce Form 4340.

  1. If review of the information provided on Form 4338 indicated an automated Form 4340 could not be produced, e.g., Non-Master File Account, account on retention, follow the instructions in the NSA Users Guide to complete the Form 4340.

Note:

The NSA, Form 4340 Certificate of Assessments, Payments, Other Specified Matters Users Guide, is the only acceptable application for producing a Form 4340 when an automated Form 4340 cannot be produced.

  1. When transcripts are received, verify the information on Form 4338 and compare to transcript received. If discrepancies are identified which cannot be resolved through research or contact with requestor, return Form 4338 to the originator with a brief explanation of the problem.
  2. The following Command Codes can be used to verify the transcript information:

INOLES—Verify name and TIN as shown on Form 4338

ENMOD—Verify name and TIN as shown on Form 4338

IMFOL/BMFOL—Display summary of tax periods on Master File

SUMRY—Display summary of all available tax periods on active IDRS

TXMOD—Display summary of specific tax periods on active IDRS

IMFOLV/BMFOLV—Display tax periods on Retention File

  1. If the response to an IMF transcript request indicates the module was retired in cycle 199501 or later and the request is not an expedite request, input command code IMFOLB to activate the register. After seven days, MFTRA J or MFTRA Specific can be requested. If the request is an expedite request or the register was retired in cycle 199501 or earlier, follow instructions in NSA Form 4340 Certification of Assessments, Payments and Other Specified Matters Users Guide.
  2. If the response to a BMF transcript request indicates the module was retired in cycle 199501 or later and the request is not an expedite request, input command code BMFOLB to activate the register. After seven days, MFTRA J or MFTRA Specific can be requested. If the request is an expedite request or the register was retired in cycle 199501 or earlier, follow instructions in NSA Form 4340 Certification of Assessments, Payments and Other Specified Matters Users Guide.
  3. Obtain appropriate signatures on Form 4340 and/or Form 3050 and Form 2866 (Refer to Delegation Order 11-5). After signatures are obtained, prepare a complete photocopy of all documents. Forward the original document and one complete photocopy to the requestor.
  4. If Form 2866 is present, attach to the corresponding Form 4340.
  5. Prepare a separate Form 4340 for each type of tax requested and each tax period.

21.2.3.4.3 (10-01-2009)
Treasury and/or IRS New Employee Tax Verification Transcripts

  1. As part of the application process, all external job applicants will be required to complete and sign Form 13362, Consent to Disclosure of Return Information. The form must be processed, and information verified, before employees start the new job. Information supplied by the applicant will be verified to determine if his/her taxes have been timely filed and paid. The result of the determination will be referred to the appropriate officials. Managerial reviews should be in place to verify procedures are being followed and no unauthorized accesses occur.
  2. Form 13362 is usually prepared by the office that initiates the request. The employee assigned to process the request should be skilled in evaluating both transcript data and Form 13362. Forms 13362 originating in the Area/Territory Office will be processed in the Area/Territory Office. Forms 13362 originating in the Field Office will be processed in the Field Office.

21.2.3.4.3.1 (10-01-2004)
Processing Form 13362

  1. The following processing must be completed within 5 business days of the processing office receiving the Form 13362 from the applicant. Processing offices must maintain a daily log showing, for every Form 13362, the receipt date, date processing completed, date returned to Personnel, and number of business days it took to process.
    1. Use TDS if you have access, or Command Code MFTRA and request a specific IMF transcript for the employee’s Social Security Number (SSN) and/or the person under whom the return was filed. Command Code IMFOL may be used to research the employee’s accounts.
    2. Request the current year return (if it should have been filed at the time of processing Form 13362) and the previous three tax years.
    3. Retain the Form 13362 in sequence of received date.
    4. When transcripts are received, complete the box on Form 13362 titled “Has applicant filed and paid his/her tax returns on a timely basis for the number of years stated in Part I.”
    5. Check “Yes” if the returns were filed timely and fully paid. Do not attach documents.
    6. Check “No” if the returns were filed late, not filed or not fully paid. Attach appropriate documents (MFTRA transcripts or IMFOL prints).
  2. Check the appropriate Intelligence Interest Box on Form 13362 as follows:

Check “YES” if

Check “NO” if

TC 910 through 919 is posted. None of the conditions listed in the “YES” box are present.
Freeze code = left or right hand “Z” or left hand “Y” or left hand “T” is present. (Some people refer to left hand as minus and right hand as positive with no minus sign.)  
“CRINV” followed by “Z” or “Y” or “☆” is present.  

21.2.3.4.3.2 (10-01-2009)
Determining Timely Filed and Fully Paid Returns

  1. Consider the return (TC 150 posted) timely filed if the received date is:

Not later than 3 months and 15 calendar days after the end of the tax period (example: tax period ends December 31, 2002, the receive date is April 15, 2003).

On or before the posted extension date (TC 460).

  1. Consider the return fully paid when the tax module:

Does not have a TC 160 or 166, TC 196, TC 270, TC 276, TC 336, or TC 340 posted

Has a TC 161 or 167, TC 197, TC 271, TC 277, or a TC 341 fully reversing delinquency penalty and failure to pay tax penalty

Note:

If there is a -C freeze on the account, the taxpayer is considered to be in a Combat Zone. There will be TC 160, 270, and 340 on the account. The account may be in balance due status. In these conditions edit the form for the applicable tax years showing the applicant has been compliant.

  1. Consider the return timely filed and paid if a TC 590 (Not Liable To File This Tax Period) is posted without a TC 150.
  2. Consider the return delinquent filed if the received date is later than:

3 months and 15 calendar days after the end of the tax period and a TC 460 is not posted (example: tax period ends December 31, 2003, the receive date is April 30, 2004)

The posted extension date (first or second TC 460)

  1. Consider the return delinquent and not fully paid if the tax module has:

An unreversed TC 160 or 166 posted

A reversed TC 160 or 166 posted, a TC 161 or 167, TC 196 or 197, TC 336, TC 340 or 341 that did not fully abate the posted penalties

An unreversed TC 270 or 276 posted

A reversed TC 270 or 276 posted, a TC 196 or 197, TC 271 or 277, TC 336, TC 340 or 341 that did not fully abate the posted penalties

  1. Consider the return not filed if:
    1. The tax module for the tax year requested is not present.
    2. A tax module is present, but a TC 150 or TC 590 is not posted.

21.2.3.4.4 (10-01-2009)
Privacy Act/Non-Privacy Act Literal Transcripts

  1. The Privacy Act of 1974, 5 U.S.C. § 552(a), allows an individual the right to gain access to information pertaining to himself/herself which is collected and maintained by Federal Agencies. In addition, the law requires Federal Agencies to keep a record of information which was released to third parties in certain circumstances and to make most of those records available to the individual upon request.
  2. If you receive a request for a Privacy Act transcript of any sort, either in correspondence, on a Form 4338–A , IMF Information or Certified Transcript Request, Form 4442, Inquiry Referral, or verbally, refer the requestor to your local Disclosure Office. The Disclosure Manager will determine if the request must be processed under the provisions of the Privacy Act or if it can be completed using some other routine established agency procedure or other statute. The Disclosure Office will control and respond to the request if it can be processed under the provisions of the Privacy Act.

21.2.3.4.5 (10-01-2004)
BMF Disclosure Transcripts (Tax Reform Act of 1976)

  1. The Tax Reform Act of 1976 provides for accounting records to be maintained of disclosures made from all returns and accounts except as exempted by IRC Section 6103(p)(3)(A). This Code provision supersedes the disclosure accounting provision of the Privacy Act. These accounting records are on the Disclosure File.
    1. The Disclosure File is the place for recording Disclosures (TC 120) from the tax system record.
    2. Disclosures of the transcript should be processed in accordance with instructions in IRM 11.3.2, Disclosure to Persons with a Material Interest, and IRM 11.3.3, Disclosure to Designees and Practitioners. IRC Section 6103 sets forth conditions under which disclosures may be made.
  2. Disclosure transcripts regarding BMF entities can be generated from the Disclosure file. The BMF Disclosure Transcripts provide for display of disclosures (TC 120) in an orderly and readable fashion. BMF Disclosure transcripts are for internal use only.

21.2.3.4.5.1 (10-01-2002)
BMF Disclosure Transcripts Requests

  1. Route all BMF prior requests and printed Disclosure Transcripts to the Disclosure Manager in the campus.
  2. Form 4338, Information or Certified Transcript Request, is used to secure a BMF Disclosure Transcript.
  3. Prepare this form as described in this handbook for a BMF Entity Transcript (TC 992). In addition, write in the word “Disclosure” in bold letters to the left of the section heading “Non–ADP ” and enter a “5” to the right under “993” .

21.2.3.4.6 (10-01-2004)
MFTRA Transcripts

  1. This section provides information for using IDRS to request a Master File transcript. Use this information and Command Code MFTRA.
  2. ACTRA and MFTRD (display) are no longer available. All MFTRD type requests are still available via MFTRA (hard copy) requests. CC MFTRA and a “Request Code” will produce a printed transcript of the account requested.
  3. The Master File will create three types of transcripts when Command Code MFTRA is used:

A regular transcript — used by the Service

A literal transcript — these can be sent to the taxpayer or used by the Service; can also be used for certifications

A Form 4340, Certificate of Assessments, Payments and other Specified Matters—used for legal purposes, including Freedom of Information Act (FOIA) responses and court cases

  1. When requesting transcripts, the IDRS employee number will generate unless a different requestor number is entered, so that the transcript can be sorted and routed properly.
  2. If the input is before cut off time, transcripts are generated in the campuses the day following the input request.
  3. Printed transcripts for one account may be split between pages.
  4. Multiple requests for the same account by the same employee on the same day will result in Entity Data on the first transcript only.
  5. Identifying information from the heading is repeated on each page.

21.2.3.4.6.1 (10-01-2008)
MFTRA Transcripts Available

  1. The “Types of Request” used with Command Code MFTRA are as follows:
    1. A – TRANSACTION AMOUNT - Entity (no posted transactions) and all non-lower-level tax modules which have a posted transaction with an amount (debit/credit) matching the input amount.
    2. B – OPEN BALANCE - Entity (no posted transactions) and all non-lower-level tax modules with a credit balance or a debit balance that does not meet the offset-in criteria.
    3. C – COMPLETE - Entity with posted transactions and all non-lower-level tax modules and a list of all low-level modules.
    4. D – TRANSACTION DATE - Entity (no posted transactions) and all non-lower level tax modules with a posted transaction carrying the same transaction date as the input transaction date.
    5. E – ENTITY - Entity with posted transactions.
    6. G – DEBTOR MASTER FILE TRANSCRIPT - Eliminated 01/2005.
    7. J – CERTIFIED TRANSCRIPT - Automated Form 4340, Certificate of Assessments, Payments and Other Specified Matters. Transcript is available for all open Master File modules. Transcript can then be “certified” by proper authority.
    8. K – BMF LITERAL TRANSCRIPT - Transcript of all tax modules for one calendar year (hard copy).
    9. L – LOWER LEVEL MFT - Entity (no posted transactions) and all lower-level modules for the MFT input (hard copy).
    10. M – MFT – (BMF and IMF) - Entity (no posted transactions) and all non-lower level modules for the input MFT.
    11. P – EPMF PLAN NAMES AND PLAN DATA - Eliminated 01/2004. Use EMFOL.
    12. T – TRANSACTION CODE - Entity (no posted transactions) and all non-lower level tax modules containing requested transaction code.
    13. U – NUMIDENT TRANSCRIPT - Obtains background information from the Social Security Administration (SSA).
    14. W – MICROFILMED WAGE DATA FROM WIRS - Eliminated 07/2008.
    15. X – BMF AND IMF LITERAL TRANSCRIPTS - Specific module request both active and lower level module (Hard copy only.)
    16. Y – ALL BMF TAX MODULES FOR ONE YEAR - Entity (no posted transactions) and all non-lower level tax modules for the requested year.
    17. Z – REQUEST FOR A SPECIFIC TAX MODULE FROM THE ANNUAL TEMPORARY RETENTION REGISTER BACKUP FILE -Entity (no posted transactions) from the active Master File and the Specific tax module that has gone to the Retention File in current year cycle 01.
    18. # – DOCUMENT LOCATOR NUMBER (DLN) - Entity (no posted transactions) and all non-lower level tax modules which have a transaction with the DLN matching the input DLN.
    19. + – DEBIT BALANCE - Entity (no posted transaction) and all non-lower level tax modules with a debit balance that does not meet the offset-in criteria.
    20. - – CREDIT BALANCE - Entity (no posted transaction) and all non-lower level tax modules with a credit module balance.
    21. BLANK – SPECIFIC TAX MODULE - Entity (no posted transaction) and the specific tax module requested from any level.
  2. The BMF and IMF lower level files are dormant modules that are not old enough to go to Retention. The BMF and IMF maintain a current year annual temporary Retention Register that is available through Transcript Research System (TRS). It is created after conversion from the Retention File. The Treasury Offset Program contains a list of obligations for the individual taxpayer, starting with the most current obligation data, followed by prior year obligation data. An automatic microfilm request will be generated when the specific tax module requested has been moved to Retention Register, and the entity module exists on the active Master File.

21.2.3.4.7 (03-15-2006)
TFTRA – IDRS Transcripts

  1. Command Code TFTRA was retired 12/31/2004. ENMOD or TXMOD should be used in place of Command Code TFTRA.

21.2.3.4.8 (10-01-2002)
Generated IDRS Transcripts

  1. The presence of various conditions within a module will cause these transcripts to be generated. These transcripts do not have an employee number; however, the campus or area office will be generated in the first two positions to identify where the transcript should be routed. There are five IDRS Generated transcripts:
    1. Collateral - A module transcript generated four cycles prior to termination of a collateral agreement. The Area Office of the TC 524 DLN will appear as the first two digits of the area office “Employee Number.”
    2. Combat - A module transcript generated when the balance changes for any module containing the Combat Zone Indicator. The Area Office of TC 500 DLN will appear as the first two digits in the “Employee Number.”
    3. Military - A module transcript generated when the balance changes for any module containing Military Indicator. The Area Office of the TC 500 DLN will appear as the first two digits in the area office “Employee Number.”
    4. NMF ENT CHG and NMF ACCT #CHG - An entity module transcript generated when an entity change transaction is input to a NMF account. This transcript is used to update the Unit Ledger Card. For additional information, see IRM 2.9.1.16, Special NMF Considerations at http://publish.no.irs.gov/cat12.cgi?request=CAT1&catnum=28250 ..
    5. NMF NO MERGE - An entity module transcript generated when the “TO” side of an account number change is on the Taxpayer Information File (TIF). The change will only take place after the “TO” account is removed from the TIF. This transcript is sent to the IDRS Control Staff who determines and notifies the initiator of the no merge condition.

21.2.3.4.9 (02-01-2010)
Diagnostic Generated IDRS Transcripts (DIAGS)

  1. Diagnostic transcripts are produced weekly for entity and tax modules containing predetermined criteria which might indicate incorrect processing. The primary purpose of these transcripts is to identify systemic programming or computer operation problems. Secondarily, they may disclose operational problems in other functional areas. The IDRS User Support Staff will analyze these transcripts and sort them according to problem areas revealed and by functional areas responsible for resolving the problems identified.
  2. There are two types of Diagnostic Transcripts created:
    1. DIAG-P Transcripts —A transcript generated weekly for entity or tax module with a transaction in pending status for an abnormal length of time, indicating that these transactions were not processed as expected.
    2. DIAG-Q Transcripts —A transcript generated weekly to identify possible problem modules on the IDRS data base and to offer a random review of the IDRS files content.
  3. Accounts Management receives Diag-Q transcripts with unresolved freezes on the account (Reason Code 33).
  4. Types of freeze codes that need to be resolved by Accounts Management are below:
    1. -A freeze – Unresolved -A freeze on the account. Research the account to determine the reason for the -A freeze. The -A freeze can be an unresolved CP 36 Transcript. Research CIS or request the TC 976/977 document or any other adjustment action on the account to determine the source of the -A freeze and what actions are needed to resolve the freeze. Refer to IRM 21.5.3, General Claims Procedures and IRM 21.6.7 , Adjusting Individual Tax Accounts for amended returns. Follow IRM 21.6.2, Adjusting TIN-Related Problems and IRM 21.6.4.4 , Working Tax Computation/Tax Period Changes Procedures for CP 36 Mixed Entity and Mixed Period.
    2. B- freeze – Potential manual interest or penalty adjustment caused by a CP 86 issuance. Follow procedures in IRM 21.5.6.4.3 , B- Freeze to resolve the condition.
    3. -J freeze – Math Error freeze which needs to be resolved. Follow procedures in IRM 21.5.6.4.19 , -J Freeze.

21.2.3.4.10 (10-01-2002)
Master File (MF) Generated Transcripts

  1. Master file transcripts are generated during the posting and analysis programs when certain conditions are present on the Master File that must be reviewed and action taken to resolve the condition. These are printed and routed to the function designated to resolve the condition. The functional area receiving the transcripts should have procedures for receiving and resolving the transcript condition.

21.2.3.4.10.1 (10-01-2009)
BMF Generated Transcripts Description

  1. BMF generated transcripts are as follows:

BMF INVSSN-A - A complete transcript generated when a TC contains primary name change and the SSN and name control combination is invalid in a match against the DM-1 Tape. The transcript is issued after the account is established with an invalid SSN

CC99-CLNUP - A specific transcript generated when a DA 63 expires and an unreversed TC 470 CC 99 is still posted to the module

CONS-TRANS - A specific transcript generated in the cycle it is determined that the tax module would overflow if the input transactions were posted

CONS-STATUS - Overflow posting condition in Status History portion of tax module

CR-NOMATCH - A specific transcript generated when all requirements are met including an FTD deposit posts to an MFT 01 (Form 941), the filing requirement is MFT 14 (Form 944), the deposit DLN does not have a Doc Code 24/34 and the tax period is the first quarter of the year equal to the Form 944 establishment year (200X03)

CSED - A specific transcript generated if a credit balance is available for offset, and there is a debit balance module in the account that contains a significant additional assessment (TC 240/290/294/298/300/304/308) posted, and the TC 150 CSED for the debit module has expired

CV PN CRED - A specific transcript generated 12 cycles after the Advance Payment (—F) freeze is set for an MFT 13 tax module

DUPREF - TC 846 issued within $100 of prior unreversed TC 840/846

EC-TDI-RES - MFT’s 33/34/44/67 and last posted TC 594/599 Doc code 49 with closing code other than 25-73

ERR-DO51 - A specific transcript generated when UPC 308 Reason Code 5 is created for a TC 370 attempting to establish a MFT 10 tax module and the entity Employment Code is 1 (T), 3 (W), 6 (F), 7 (G), or 8 (C)

FTD-FIDUC - A specific transcript generated regarding under depositing, when a TC 136 with a Last Return Amount Code (LRA-CD) has been input on a bankruptcy case. This transcript goes to Insolvency

FTD POT AD - Tax Module with $0 State Wage

FTD ROLLVR - A specific transcript generated when a return is posted and the FTD credit freeze is set to 1 or is being reset from 2 to 1

F4466 - A specific transcript generated when the following conditions are met: Valid for MFT 02 and 33 only; TC 150 and TC 840 are posted; the Total Tax settlement in the TC 150 is greater than the sum of prepayment credits including TC 840 regardless of date; and the Blocking Series in the DLN of the TC 840 is 300–399

HQ REFUND - A specific transcript generated in lieu of a “REFUND” transcript when the tax settlement is less than 10% of the refund

INSL-FINAN - A specific transcript generated when a return has posted and the S & L freeze is significant and the module balance is credit and return posted current cycle and the following conditions are met: Module balance is credit and TC 976 AC 76 posted in current cycle; and opening module balance is zero or debit, closing balance is credit

INTELLENTY - An entity transcript generated when a TC 914, 916, or 918 is present in the module and a change occurs to one of the following: the primary SSN; the address; the location or zip code; or Spouse’s SSN

INTEL 910 - A complete transcript generated when a TC 910 posts to the entity, unless an unreversed TC 914 is present

INTEL 914 - A complete transcript generated when the first TC 914 per cycle posts to any tax module for an account

INTEL 918 - A complete transcript generated when a TC 918 posts to the entity

LATDEP – FED - A transcript generated if the Entity Employment Code “F” is present

LEVYPYMT - Credit module and a TC 670 posts with a designated Payment Indicator of 05, 15–18, 20 or 21.

LITIGATION - A specific transcript generated in the cycle a debit/credit transaction posts to any tax module within an account and a freeze —V or —W is in effect for that account.

LPCANCEL - TC 740 with a Blocking Series/Serial Number of 66666 for $1000 or more

MAGFIL-DIS - An entity transcript generated when a TC 150 posts to an account where the Magnetic Tape Code is other than 1 or 3 (Doc Code 35/36- Form 941, Form 941E ) or posts to an account where the Magnetic Tape Code is other than 1 or 2 (Doc Code 39- Form 940)

MERGE-CAF - A transcript generated when tax modules with significant CAF Indicator and the account is being slotted into the BMF (TIN change and “TO” TIN not on the BMF)

MFT 05 REF - A transcript generated if any of the following criteria is met: module balance is credit, no refund is claimed, or at least one unreversed TC 660/670 is posted

MILLION $ - A specific transcript generated when a potential refund amount equals or exceeds $1 million dollars

NMFADDRESS - Current address update with an unreversed non-DMF TC 130

NMFL - A specific entity transcript generated when an account is frozen from refunding as a result of TC 130, the account contains a refundable credit, and a CP 44/ CP 188 was previously issued. In addition an S freeze will cause the transcript to be generated and a CP 44/188 will not be issued. Refundable credit must be $25.00 or more

NOMRG AB11 -Form 720 tax period 198806, 198903, and 199003 Merge failed due to posted return with significant Abstract 11 Amount or unreversed TC 766

NOMRG AF - A complete transcript generated when a merge is attempted, both accounts have an EO section, and one account has affiliation code of 6 or 8 and the other has affiliation code of 7 or 9

NOMRG CONS - A transcript generated when the sum of the transaction section byte counts, excluding the return byte count, if present, exceeds 20,900 bytes

NOMRG DUP - A complete transcript generated when an account merge fails because tax modules for equal periods each contain TC 150

NOMRG FYM - A complete transcript generated when a merge fails because both TINs have a different FYM

NOMRG GEN - A complete transcript generated when a merge is attempted, both accounts have an Exempt Organization (EO) section, and the GENs are different (neither EO status is zero)

NOMRG NOUS - A complete transcript generated when a merge fails because one account has a foreign address and the other does not

NOMRG RPS - A complete transcript generated for an attempted merge when the Remittance Processing System transaction codes are not compatible. One module has TC 150 and TC 610 (RPS) is in the other module; or TC 150 (RPS) in one and the other has a TC 610; or TC 150 (RPS) in one and TC 610 (RPS) in the other module but the DLNs do not match

NOMRG SS - A complete transcript generated when a merge is attempted, both accounts have an EO section, and both accounts have non-zero EO current status codes and non-zero subsection codes which are different

NOMRG STAT - A complete transcript generated when a merge is attempted, both accounts have an EO section, and their EO statuses are incompatible

NOMRG TOP - Merge failed because tax module either had an unreversed TC 896 dated less than 6 years prior to RACS006 date, or any TC 898 with significant net memo amount dated less than 6 years prior to RACS006 date and does not meet REVAL conditions

NOMRG VEST - A complete transcript generated when an account merge fails because one account contains a vestigial record and there is an equal period tax module or vestigial record present in the other account

NOMRG 400 - A complete transcript generated when an account merge fails because one or both accounts contain modules for equal tax periods with an unreversed TC 400 posted

NOMRG 520 - A complete transcript generated when a merge attempt fails because there is an unreversed TC 520 in each module

NOMRG 91X - A transcript generated if there is an unreversed TC 914 posted to either account, and if both accounts contain an unreversed TC 910 with significant Agent ID and the Agent’s ID does not match, or one account contains a 918 freeze, or both accounts contain a 918 freeze but the FLC of the unreversed TC 918 is different

NOMRG 930 - A complete transcript generated when both modules contain a posted TC 930

NOMRG 8752 -Form 8752 tax module merge failed due to posted return with significant transfer amount or an unreversed TC 766 with “8899” in blocking series of DLN

OIC - A specific transcript generated when any of the following TCs post: 480–483, 780, 781, 782, or 788. Also issued if unreversed TCs 480 or 780 are present and the module balance changes

OICDEFAULT - TC990 TRID 604, generated by Run 160–12 when any module is updated to 03 or 22 status and the tax module OIC Year is less than or equal to the entity OIC Year +5

PAR/SUB CR - A transcript generated by Run 160–15 when all estimated (ES) credits are not transferred out

PMTEXPCSED - Payment posts after Collection Statute Expiration Date (CSED) without Designated Payment Indicator of 05–07, or 14

PMTOVERCAN - TC 843 with a Blocking Series/Serial Number of 55111

POSSDELPEN - A specific transcript generated when posting TC 460, and if TC 160 is previously posted. This transcript is routed to Adjustments

REFUND-INT - A specific transcript generated when a refund (TC 846) is generated in the cycle a return posts and contains credit interest of $50.00 or more, and no other transcript is being issued this cycle

REVAL - A complete transcript generated if a resequencing entity module (TC 002, 003,006) posts to the Master File and does not create a no-merge condition. The SSN validity status of the file to which the account is returned is opposite to the account’s correct SSN validity

REVAL-CONS - A complete transcript issued when tax modules fail to merge because the transaction section (excluding a return transaction) of the consolidated module would be in excess of 20,900 bytes

REVAL-DUP - A complete transcript generated when an account merge fails because tax modules for equal periods, each containing a TC 150, and the SSN validity of the file to which the account is returned is opposite to the account’s correct SSN validity

REVAL-RPS - A complete transcript generated when there is an attempted merge and one module has a TC 150 and the other a TC 610 (RPS), or a TC 150 (RPS) and a TC 610, or a TC 150 (RPS) and a TC 610 (RPS) and the DLNs do not match

REVAL-TOP - Merge failed because the tax module contained either an unreversed TC 896 dated less than 6 years prior to RACS006 date, or any TC 898 with significant net memo amount dated less than 6 years prior to 23 C date

REVAL-VEST - A complete transcript generated when an account merge fails because one account contains a vestigial record and there is an equal period tax module or vestigial record present in the other account and the SSN validity of the file to which the account is returned is opposite to the account’s correct SSN validity

REVAL 400 - A complete transcript generated when an account merge fails because one or both accounts contain modules for equal tax periods with an unreversed TC 400, and the SSN validity of the file to which the account is returned is opposite to the account’s correct SSN validity

REVAL-520 - A complete transcript generated when an attempted merge fails because of the presence of an unreversed TC 520 in each module and the SSN validity of the file to which the account is returned is opposite to the account’s correct SSN validity

REVAL 930 - A complete transcript generated when an account merge fails because of the presence of TC 930 in both modules

REV EMP C - A transcript generated when a TC 150 (Doc Code 35/41) posts with significant FICA Tax and the entity Employment Code is C(8)

RFND LIT - A specific transcript generated when TC 520 with a Closing Code 71, 73, or 82 posts to the module or whenever a subsequent transaction with a significant amount posts to a module with a TC 520 with Closing Code 71, 73, or 82

RSED EXAM - A transcript generated by Run 160–15 when an RSED Freeze is established by a TC 30X. Also issued when DA 40 expires and the 8–bit of the tax module RSED Freeze is on. Route to the Campus Exam function

RSED STAT - A specific transcript generated when TC 29X/30X posts and creates a refundable credit balance and the Refund Statute Expiration Date (RSED) has expired

STEX - A specific transcript generated when the Statute of Limitations has expired, and a return posts to the module creating an overpayment that may be barred from refund

SUBSTAN CR - A specific transcript generated when posting a credit transaction, and the following criteria are met: an input TC except for TC 400/534/760/770; a return (TC150) has posted to the module; and the amount in the input transaction equals the amount on any unreversed TC 760 already posted to the tax module

TDI RESEARCH - A tax class transcript generated when a TC 594/599 with Closing Codes 25 through 73 posts to the tax module and TC 150, 590, 591, 593, 595, 597, 914, 916, 918, 976, or 977 is not posted to the module within 20 cycles after the posting of TC 594 or 599

TRANS 844 - A specific transcript generated when one or more credits posts to a module in which there is an unreversed TC 844 posted, or if a credit becomes available for refunding from any module while the entity freeze is in effect

TREASYBOND - A specific transcript generated whenever the first TC 678 posts to a Form 706, U.S. Estate Tax Return, module; or a TC 678 is posted and the module balance goes from zero or debit to credit; or TC 840 posts and the balance remains a credit

UNREVTC520 - A specific transcript generated when all transactions are posted to the account and one or more have an unreversed TC 520 CC 83/85–89 posted

UPC310 FRC -Form 1120S, U.S. Income Tax Return for an S Corporation, unposted with a UPC310

UP305-TC990 TRID-349 - A transcript generated by Run 160–12 when MFT 02/33/34 return with significant Total Tax Settlement and with condition code F or 1, or TC 620 with CC “W” unposts UPC 305–1. Also generates when a return unposts UPC 305 4/5

UPC322 RLSE-TC992 TRID-374 - A transcript generated by Run 160-12 when the entity CC 83, 85 or 88 (Bankruptcy switch) is reset to zero. (All modules with significant UPC 322 FLC)

UPC338 FRC TC993 TRID-640 - A transcript generated by Run 160-12 when a return is sent UPC338

100% PN ADV - A transcript generated when any transaction with a significant amount posts to a module with a TC 971 AC 93 posted

100% PN FIN - A specific transcript generated if TC 971 AC 94 is input, or when the tax module with TC 971 AC 93 goes from a debit balance to a status 12

21.2.3.4.10.2 (10-01-2009)
EPMF Generated Transcripts Description

  1. The Employee Plan Master File (EPMF) generates the following transcripts:

DEL-ASSESS - A transcript generated when a TC 150 with an “N” or an “I” computer condition code posts

DOC64–011 - A transcript generated when two Plan Modules attempt to merge and the EPMF Memo freeze is already on

DOC640420 - A transcript generated when two return modules attempt to merge, and each return module contains an unreversed TC 420

DOC64-846 - A transcript generated when two return modules attempt to merge, and each contains TC 960 input by the same service center

DOC64-848 - A transcript generated when two return modules attempt to merge, and each contains TC 960 input by different service centers

DOC64-AIM - A transcript generated when two return modules are attempting to merge and there are duplicate tax modules, one of which has an unreversed TC 424 which posted equal to or later than an unreversed TC 420 in the other tax module

DOC64-AMD - A transcript generated when two return modules are attempting to merge and there are duplicate tax modules, one of which has an unreversed TC 977 which posted after a TC 420 or 424 in the other tax module

DOC64 DA - A transcript generated when two Plan modules attempt to merge, and each return module contains an unreversed TC 424

DOC64 DPL -A transcript generated when two Plan modules attempt to merge and each has an unreversed TC 121 or 123

DOC64 DRT - A transcript generated when two Plan modules attempt to merge and there are duplicate tax modules, each having an unreversed return

DOC64 EXC - A transcript generated when two Plan modules attempt to merge and the combined module would result in one or more sections being too large

DOC64 INA - A transcript generated when two Plan modules attempt to merge and the “TO” Plan module is active

EP-TDI-RES - A transcript generated when a TC 594 with closing codes other than 74 or 97, or TC 599 with a closing code other than 97 post to the tax module, and TC 150, 590, 593, 595, 596, 597, or 977 does not post to the tax module within 20 cycles after posting TC 594 or 599

NOMRG-011 - A transcript generated when two accounts attempt to merge and the EPMF Memo Freeze is already on

NOMRG-141 - A transcript generated when two accounts attempt to merge and the 141 freeze is on

NOMRG-420 - A transcript generated when two accounts attempt to merge and there are duplicate tax modules, each having an unreversed TC 420

NOMRG-846 - A transcript generated when two accounts attempt to merge and each has a TC 960 input by the same service center

NOMRG-848 - A transcript generated when two accounts attempt to merge and each has a TC 960 input by different service centers

NOMRG-AIM - A transcript generated when two accounts attempt to merge and there are duplicate tax modules, one of which has an unreversed TC 424 which posted equal or later than an unreversed TC 420 in the other tax module

NOMRG-AMD - A transcript generated when two accounts attempt to merge and there are duplicate tax modules, one of which has an unreversed TC 977 which posted after a TC 420, or an unreversed TC 977 which posted after a TC 420 or 424 in the other tax module

NOMRG-DA - A transcript generated when two accounts attempt to merge with duplicate tax modules and each module has an unreversed TC 424

NOMRG-DPL - A transcript generated when two accounts attempt to merge with duplicate tax modules, each having an unreversed TC 121 or 123

NOMRG-DRT - A transcript generated when two accounts attempt to merge with duplicate tax modules, each having an unreversed return

NOMRG-EXC - A specific transcript generated when in a merge of accounts, the combined account exceeds assigned core

NOMRG-INA - A transcript generated if the filing requirement is 8 and the account is inactive

NOMRG-LOC - A transcript generated when two accounts attempt to merge and each account has a delinquent tax module and one of the following conditions exists: each entity has Taxpayer Delinquency Investigation (TDI) location codes that are not equal; only one entity has a TDI location code and that code is not equal to the other entity’s Primary location code; neither entity has a TDI location code and the Primary location codes are not equal

NOMRG-NC - A transcript generated to notify a service center that the Individual Retirement Account (IRA) Primary Name Control of the account being consolidated (the “From” account) does not agree with the IRA Primary Name Control with which it is being consolidated (“To” account)

PUSH CODE - A transcript generated when a TC 150 posts to an EPMF tax module that contains an un-reversed TC 930.

TC 977-AIM - A transcript generated when a TC 150 has a condition code of “G” and the AIMS Indicator is open.

TDI RESRCH - A complete transcript generated when a TC 594 with Closing Codes 74 or 97, or TC 599 with Closing Code 97, posts to the tax module, and TC 150, 590, 591, 593, 595, 596, or 977 is not posted to the module within 20 cycles after posting TC 594 or 599

UPC-807 - A transcript generated when a TC 150 posts to a return with a TC 150/977 status indicator of 4

UPC-808 - A transcript generated when a TC 150 posts which does not contain a condition code “G” and the EPMF already has an un-reversed TC 150 posted

UPC-812 - A transcript generated if a TC 150 does not have a Plan Year Ending month that agrees with the Plan’s Plan Year Ending month unless the following conditions occur: the return contains an “F” or “S” condition code, the return contains a “1” as the Plan Year Changed since last report code, the Plan Year Ending month has not changed for the prior two years and the plan is other than a Defined Benefit Plan or a Defined Contribution Money Purchase Plan, or the Plan Year Ending month of the return matches the 1st Prior Year Minimum (PYM), or the 2nd PYM

UPC-823 - A transcript, containing data from the entity and all plan modules of an account, generated when a TC 150 or TC 460 unposts 823

21.2.3.4.10.3 (10-01-2010)
IMF Generated Transcripts Description

  1. The Individual Master File (IMF) generates the following transcripts:

AM-P - Accounts Maintenance Transcript.

COMBAT ZON - A transcript generated when there is a change to the module balance on a combat zone module.

CR EL DECD - A complete transcript generated when a return posts with filing status code 2 and the return indicates the primary taxpayer is deceased and there is a credit elect.

CV PN CRED - A specific transcript generated 12 cycles after the Advance Payment (-F) freeze is set for an MFT 55 tax module.

CSED - A specific transcript generated if a credit balance is available for offset, and there is a debit balance module in the account that contains a significant additional assessment (TC 240, 290, 294, 298, 300, 304, 308) posted, and the TC 150 CSED for the debit module has expired.

CZNO500 - A specific transcript generated when the combat zone freeze is set and no TC 500 posted.

CZ500 - A specific transcript generated during conversion when a tax module contains combat zone freeze and the module balance is a debit with no prior status of 02 or 03: or a COMBAT ZONE CLEAN-UP when the module balance is a debit with a prior status of 02 or 03.

DECDESCR - A transcript generated if the credit balance is greater than the TC 716 amount, or if no TC 716 is present, or a TC 716 posted in a prior cycle.

DEFAULTFSC - A transcript generated by Run 15 when FSC 2 is updated to FSC other than 2 based on posting of TC 150 and the tax module Offer in Compromise (OIC) Year is less than or equal to the entity OIC Year +5.

EXES-TC 840 - A transcript generated if the module balance exceeds ES credits, and the Manual Refund Freeze (840 freeze) is set .

FOLLOWUP W-4 - A complete transcript generated upon input of a TC 992 with a DLN blocking series of 905 and serial number 17 from IRP.

HOSTAGE - A transcript generated when any activity occurs in the account if the Hostage setting is on or off.

INTELENTY - An entity transcript generated when TC 914, 916, or 918 is present in the module and a change occurs to one of the following: the primary SSN, the address, location or zip code, name, or S-SSN.

INTEL-910 - A complete transcript generated when a TC 910 posts to the entity, unless an unreversed TC 914 is present.

IRSEMPDLNQ - A specific transcript generated annually (and issued to the various personnel offices) for all IRS employees that file tax returns late, pay late, or have open balance modules on the IMF.

LITIGATION - A specific transcript generated in the cycle that a tax module changes on or after return settlement and the TC 520 Litigation Freeze is in effect for the account.

MILLION $ - A specific transcript generated when a potential refund amount exceeds $ 1 million dollars.

MT FIL SEP - A specific transcript generated when TC 424 posts to an account where the taxpayer has filed married filing separately and Sort Code 22 and/or Source Code 13 posts.

MUL FILERS - A specific transcript generated when a TC 424 with Sort Code 21 and Source Code 04 posts to the IMF.

NMFL - A specific entity transcript generated when an account is frozen from refunding as a result of TC 130, the account contains a refundable credit, and a CP 44/CP 188 was previously issued. In addition, a TC 740 (S Freeze) will cause the transcript to be generated and a CP 44/CP 188 will not be issued.

NOMRG-400 - A complete transcript of both the “FROM” and “TO” accounts when one of the accounts has a TC 400 posted for a tax period and the other account has an active tax module for the same tax period and no-merge Reason Code 21.

NOMRG-898 - A complete transcript of both the “FROM” and “TO” accounts generated if the “FROM” account contains an un-reversed TC 896/898 and the transaction date is within six years of the current date.

NOMRG-VEST - A complete transcript of both the “FROM” and “TO” accounts when one of the accounts has a vestigial tax period and the other account has an active tax module for the same tax period and no-merge Reason Code 01.

NORMGXXSSN - A complete transcript of both the “FROM” and “TO” accounts generated if either account contains a Scrambled SSN Indicator and MFR of 08, and no-merge Reason Code 02.

NOMRG-914 - A complete transcript of both the “FROM” and “TO” accounts generated if either account contains an un-reversed TC 914, 916, or 918; if both accounts contain an un-reversed TC 914 or 918 for the same tax period and the DLN area office codes are different; or if one account contains a TC 914, 916, or 918 and the other account contains a TC 914, 916, or 918 for the same tax period, but the transaction codes (TCs) do not match. The transcripts are issued in the following priority: NOMRG-918, NOMRG-916 AND NOMRG-914. No-merge Reason Code 04.

NOMRG-916 - A complete transcript of both the “FROM” and “TO” accounts generated if either account contains an un-reversed TC 914, 916, or 918; if both accounts contain an un-reversed TC 914 or 918 for the same tax period and the DLN area office codes are different. The transcripts are issued in the following priority: NOMRG–918, NOMRG–916, and NOMRG–914. No-merge Reason Code 13.

NOMRG-918 - A complete transcript of both the “FROM” and “TO” accounts generated if either account contains an un-reversed TC 914, 916, or 918; if both accounts contain an un-reversed TC 914 or 918 for the same tax period and the DLN area office codes are different; or if one account contains a TC 914, 916, or 918 and the other account contains a TC 914, 916, or 918 for the same tax period, but the TCs do not match. The transcripts are issued in the following priority: NOMRG–918, NOMRG–916 and NOMRG–914. No merge Reason Code 12.

NOMRG-TDA - A complete transcript of both the “FROM” and “TO” accounts generated when both accounts have a tax module in TDI or Taxpayer Delinquent Account (TDA) status and the location codes (primary and secondary) are not the same. No-merge Reason Code 03.

NOMRG-DUP - A complete transcript of both the “FROM” and “TO” accounts generated when both accounts have a tax module for the same tax period with a TC 150 posted. No-merge Reason Code 05.

NOMRG-576 - A complete transcript of both “FROM” and “TO” accounts generated when both accounts have a tax module for the same tax period and one module is in debit balance the other has an un-reversed TC 576 posted; or one module contains an un-reversed TC 570 and the other contains an un-reversed TC 576. No-merge Reason Code 06.

NOMRG-930 - A complete transcript of both the “FROM” and “TO” accounts generated when both accounts have a tax module for the same period and both modules contain an un-reversed TC 930 without a Form 3520, Annual Return to Report Transactions with Foreign Trust and Receipt of Certain Foreign Gifts, Indicator. No-merge Reason Code 07.

NOMRG-424 - A complete transcript of both the “FROM” and “TO” accounts generated when both accounts have a tax module for the same tax period and one module contains an un-reversed TC 930 with a Form 3520 Indicator and no TC 150 posted and the other module contains a TC 424. No-merge Reason Code 10.

NOMRG-520 - A complete transcript of both the “FROM” and “TO” accounts generated when both accounts have a tax module for the same tax period and both modules contain an un-reversed TC 520 (except Closing Code 81 or 85–88). No-merge Reason Code 09.

NOMRG-RPS - A complete transcript of both the “FROM” and “TO” accounts generated when both accounts have a tax module for the same tax period and one module contains a TC 150 with multiple TC 610s (one of which is RPS) and the other contains a TC 610; or one contains a TC 150 (“S” coded) and the other contains a RPS TC 610 that does not match the DLN of the TC 150. No-merge Reason Code 11

NOMRG-RECR - A complete transcript of both the “FROM” and “TO” accounts generated when both accounts contain a TC 060 and either the tax period or 2119 Year Due fields do not match. No-merge Reason Code 15.

NOMRG-LTEX - A complete transcript of both the “FROM” and “TO” accounts generated when both accounts contain a significant value for Lifetime Exclusion indicator. No-merge Reason Code 17.

NOMRG-TAXI - A complete transcript of both the “FROM” and “TO” accounts generated when both accounts contain a module for the same tax period and the result of the merge would cause more than 52 TCs 766 with Doc Code 54, blocking series 490–499 to be posted to the module. No-merge Reason Code 16.

NOMRG-CPNL - A complete transcript of both the “FROM” and “TO” accounts generated when the “FROM” account contains a Civil Penalty name line and the name control of the Civil Penalty name line does not match the “TO” account name control. No-merge Reason Code 19.

NOMRG-ATS - A complete transcript of both the “FROM” and “TO” accounts generated when both accounts have a module for the same tax period with an un-reversed TC 810. No-merge Reason Code 20.

NO MERGE REASON CODE 92 - A complete transcript of both the “FROM” and “TO” accounts generated when both accounts have a module for the same tax period and the merge would result in the tax module exceeding the maximum size allowed for the tax module.

NRPS Review - A transcript generated to be passed to the notice file and used internally when generating CP 10, CP 12, CP 16, CP 21, CP 24, CP 30, CP 51, or CP 62 (which prevent the issuance of a Refund, Refund–E, or Refund–S transcript), provided that a Refund, Refund-E, or Refund-S transcript has not been issued, and that either no current posted TC 846 will generate and the module balance is credit, or TC 846 is generated in the current cycle containing credit interest.

OIC - A specific transcript generated when any of the following TCs post: 480–483, 780, 781, 782 or 788. Also issued if unreversed TC 480 or 780 is present and the module balance changes.

OICDEFAULT-TC-990-604 - A transcript generated by Run 15 when any module is updated to 03, 22, 23, 24, 26 or 60 status and the tax module OIC Year is less than or equal to the entity OIC Year +5.

PMTEXPCSED - A transcript generated and applied to a module after the CSED has expired.

REBATEREV- A transcript generated from tax year (TY) 2000 when a credit is created on the module and an Immediate Tax Relief (ITR) credit previously posted to the module.

REFUND - A specific transcript generated with a control number on a refund excluding Doc Code 08, TC 766 and the amount of refund claimed on the refund exceeds the amount allowed, there is a math error, TC 018 is not present and the return settlement cycle is not the refund cycle. Issue a Refund Transcript when a refund generates from the 1995 module in settlement cycle and an unreversed deferral indicator (DA3 or DA4) exists.

REFUND-E - A specific transcript generated when the return settles if: the return was coded as a non-compute 2; no math error notice was issued; the overpayment prior to offset is not within the overpayment/balance due per the taxpayer; the duplicate return condition does not exist; no ES discrepancy notice is being issued; no “EXES-TC 840″ nor “REFUND” transcript is issued this cycle; and no refund holds are on.

REFUND LITIGATION - A specific transcript generated when posting a TC 520 with Closing Codes 71, 73, or 82, or when a freeze is in effect and a transaction with a significant amount posts to the module

REFUND-S - A specific transcript generated when the refund is issued in a cycle subsequent to the return settlement cycle. Issue a Refund “S” transcript when a refund generates from a 1998 module if the taxpayer has a TC 766 reference 334 (even if refund is less than $1,000.00). Also issued if the refund generates from any module if the taxpayer has an unreversed deferral indicator (DA3 or DA4), even if refund is less than $1,000.00.

REVAL-400 - The no-merge is a result of the re-validation of the SSN. A complete transcript of both the “FROM” and “TO” accounts when one of the accounts has a TC 400 posted for a tax period and the other account has an active tax module for the same tax period. No-merge Reason Code 21.

REVAL-TDA - The no- merge is a result of the re-validation of the SSN. A complete transcript of both the “FROM” and “TO” accounts will generate when both accounts have a tax module in TDI or TDA status and the Location Codes (primary or secondary) are not the same. No-merge Reason Code 03.

REVAL-VEST - The no-merge is a result of the re-validation of the SSN. A complete transcript of both the “FROM” and “TO” accounts will generate when one of the accounts has a vestigial tax period and the other account has an active or vestigial tax module for the same tax period. No-merge Reason Code 01

REVALXXSSN - The no-merge is a result of the re-validation of the SSN. A complete transcript of both the “FROM” and “TO” accounts will generate if either account contains a Scrambled SSN Indicator and an MFR of 8. No-merge Reason Code 02.

REVAL-914 - The no-merge is a result of the re-validation of the SSN. A complete transcript of both the “FROM” and “TO” accounts will generate: if either account contains an un-reversed TC 914, 916 or 918; if both accounts contain an un-reversed TC 914 or 918 for the same tax period and the DLN area office codes are different; if one account contains a TC 914, 916 or 918 and the other account contains a TC 914, 916 or 918 for the same tax period, but the TCs do not match. The transcripts are issued in the following priority: NOMRG-918, NOMRG-916 and NOMRG-914. No-merge Reason Code 04.

REVAL-916 - The no merge is a result of the re-validation of the SSN. A complete transcript of both the “FROM” and “TO” accounts will generate: if either account contains an un-reversed TC 914, 916 or 918; if both accounts contain an un-reversed TC 914 or 918 for the same tax period and the DLN area office codes are different; or if one account contains a TC 914, 916, or 918 and the other account contains a TC 914, 916 or 918 for the same tax period, but the TCs do not match. The transcripts are issued in the following priority: NOMRG-918, NOMRG-916, and NOMRG-914. No-merge Reason Code 13.

REVAL-918 - The no-merge is a result of the re-validation of the SSN. A complete transcript of both the “FROM” and “TO” accounts will generate: if either account contains an un-reversed TC 914, 916 or 918; if both accounts contain an un-reversed TC 914, 916 or 918 for the same tax period and the DLN area office codes are different; or if one account contains a TC 914, 916 or 918 and the other account contains a TC 914, 916 or 918 for the same tax period, but the TCs do not match. The transcripts are issued in the following priority: NOMRG-918, NOMRG-916, and NOMRG-914. No-merge Reason Code 12.

REVAL-DUP - The no merge is a result of the re-validation of the SSN. A complete transcript of both the “FROM” and “TO” accounts will generate when both accounts have a tax module for the same tax period with a TC 150 posted. No-merge Reason Code 05.

REVAL-576 - The no-merge is a result of the re-validation of the SSN. A complete transcript of both the “FROM” and “TO” accounts will generate when both accounts have a tax module for the same tax period and one module is in debit balance and the other has an un-reversed TC 576 posted; or one module contains an un-reversed TC 570 and the other contains an un-reversed TC 576. No-merge Reason Code 06.

REVAL-930 - The no-merge is a result of the re-validation of the SSN. A complete transcript of both the “FROM” and “TO” accounts will generate when both accounts have a tax module for the same tax period and both modules contain an un-reversed TC 930 without a Form 3520 Indicator. No-merge Reason Code 07.

REVAL-424 - The no-merge is a result of the re-validation of the SSN. A complete transcript of both the “FROM” and “TO” accounts will generate when both accounts have a tax module for the same tax period and one module contains an un-reversed TC 930 with a Form 3520 Indicator and no TC 150 posted and the other module contains a TC 424. No-merge Reason Code 10.

REVAL-520 - The no-merge is a result of the re-validation of the SSN. A complete transcript of both the “FROM” and “TO” accounts will generate when both accounts have a tax module for the same tax period and both modules contain an un-reversed TC 520 (except Closing Code 81, 88–88). No-merge Reason Code 09.

REVAL-RPS - The no-merge is a result of the re-validation of the SSN. A complete transcript of both the “FROM” and “TO” accounts will generate when both accounts have a tax module for the same tax period and one module contains a TC 150 with multiple 610s (one of which is RPS) and the other contains a TC 610; or one contains a TC 150 (“S” code) and the other contains a RPS TC 610 that does not match the DLN of the TC 150. No-merge Reason Code 11.

REVAL-RECR - The no-merge is a result of the revalidation of the SSN. A complete transcript of both the “FROM” and “TO” accounts will generate when both accounts contain a TC 060 and either the tax period or Schedule 2119 Year Due fields do not match. No-merge Reason Code 15.

REVAL-LTEX - The no-merge is a result of the revalidation of the SSN. A complete transcript of both the “FROM” and “TO” accounts will generate when both accounts contain a significant value for Lifetime Exclusion Indicator. No-merge Reason Code 17.

REVAL-TAXI - The no-merge is a result of the revalidation of the SSN. A complete transcript of both the “FROM” and “TO” accounts will generate when both accounts contain a module for the same tax period and the result of the merge could cause more than 52 TC 766s with Doc Code 54, blocking series 490-499 to be posted to the module. No-merge Reason Code 16.

REVAL-CPNL - The no-merge is a result of the revalidation of the SSN. A complete transcript of both the “FROM” and “TO” accounts will generate when the “FROM” account contains a Civil Penalty Name Line and the name control of the Civil Penalty Name Line does not match the “TO” account name control. No-merge Reason Code 19.

REVAL-ATS - The no-merge is a result of the revalidation of the SSN. A complete transcript of both the “FROM” and “TO” accounts will generate when both accounts have a module for the same tax period with an un-reversed TC 810. No-merge Reason Code 20.

RSED - A transcript generated when TC 29X posts and creates a refundable credit balance that is made up of credits dated by RDD, and the “received date” on the TC 29X is later than the RSED date.

SCADDRESS - A transcript generated when credit becomes available for refunding from an account containing any of the following ZIP codes: 05501, 39901, 73301, 00501, 45999, 93888, 64999, 37501, 84201, or 19255.

STEX - A specific transcript generated when the Statute of Limitations has expired and a return posts to the module creating an overpayment that may be barred from refund.

TAXCT CASE - A specific transcript generated when a TC 520 with a Closing Code 72 or 74 posts to the module or whenever a debit or credit transaction post to the module.

TDI RESRCH - A tax class transcript generated when a TC 594/599 with Closing Codes 25 through 73 post to a tax module and TC 150, 591, 593, 595, 596, 914, 916, 918, 976, or 977 has not posted to the module within 20 cycles after the posting of TC 594 or 599.

TFRPENACT - A transcript generated when posting a TC 240 containing Reference Number 618, and whenever subsequent transactions post to a module containing an un-reversed TC 240 with Reference Number 618.

TRANS 844 - A specific transcript generated when the net tax module balance changes, and it is a credit and TC 844 is present for IMF.

UNP 71 REL - A complete transcript generated when a TC 521 Closing Code 85 posts to the entity removing the “-V” freeze.

UNREVTC520 - A complete transcript generated when a TC 521 Closing Code 85 posts to the entity but does not remove the “-V” freeze because one or more remaining TC 520 (Closing Code 85) remains in entity.

VIRGIN IS - A specific transcript generated when a TC 150 Doc Code 26 posts.