4-1
Section 4 - Document Locator Number
1 Nature of Changes
Description Page No.
Campus Location Codes 4-2
IDRS Campus and File Location Codes 4-10
Adjustment Blocking Series 4-21
2 DLN Composition
(1) The document locator number (DLN) is a controlled number assigned to every return or document input through
the ADP system. The fourteenth (last) digit is the year of processing and is assigned by the Campus computer at
the time of the original input.
(2) The DLN is used to control, identify, and locate documents processed in the ADP system.
(3) The DLN should not be confused with the Taxpayer Identification Number (TIN), which consists of nine digits, for
example: (Xs identify a numeric field in the following example)
o Social Security Number XXX-XX-XXXX (IMF)
o IRS Individual Taxpayer Identification Number 9XX-(70-88)-XXXX (IMF)
o Employer Identification Number XX-XXXXXXX (BMF, EPMF)
o IRS Adoption Taxpayer Identification Number 9XX-93-XXXX (IMF)
Note: A temporary SSN is sometimes assigned by the Campus. The first three digits (900-999) indicate the
number is temporary. The 4th and 5th digits are the code of the Campus assigning the number. The
last four digits are numbers assigned consecutively beginning with 0001. The printed format is
TXXXXXXXXX* (The “T” Indicates a temporary SSN, and the asterisk (*) indicates the number is
invalid.)
(4) Returns and documents are blocked and filed by DLN.
(5) The format for a DLN is as follows:
28 2 10 105 600 25 4
FLC Tax Class Doc Code Julian Date Block Series Serial # List Yr
(a) The first two digits of the DLN represent the File Location Code (or Campus Code). Generally, the primary
FLC codes are used in the DLN; however, during heavy filing periods, overflow File Location Codes will be
used to handle overflow conditions and will not correspond to the actual filing location. For Payer Master File
(PMF) W3 Payer DLNs, the first two digits will be the first two positions of the Payer TIN (if non-numeric, a
value of 69 is assigned).
(b) The third digit is the tax class. This identifies the type of tax each transaction involves.
Code Definition Code Definition
0 Employee Plans Master file (EPMF), EO
and EP Determination
5 Information Return Processing (IRP),
Estate and Gift Tax
1 Withholding and Social Security – Form
941
6 NMF
2 Individual Income Tax, Fiduciary Income
Tax, Partnership return
7 CT-1
3 Corporate Income Tax, 990T,8038 8 FUTA
Any line marked with # is for official use only
4-2
3 Campus and File Location Codes
Series, 8609, 8610
Code Definition Code Definition
4 Excise Tax 9 Mixed - Segregation by tax class not
required.
(c) The fourth and fifth digits are the document codes. These are shown in this book in Section 2 by form number.
Certain document codes can be applicable to more than one type form or tax class. The most frequently
encountered are:
Code Definition Code Definition
07 EP Determination Application 52 Account Transfer In
17 Subsequent payment input by the
Campus
53 EO Determination Application
18 Subsequent payment input by the Area
Office
54 DP Adjustment
47 Examination Adjustment 63 Entity changes
51 Prompt/Manual/Quick Assessment 77 Form 3177
(d) The sixth, seventh and eighth digits represent the control (Julian) date. This date could be the deposit date of
remittance received with a return or payment documents. A Sunday date when numbering NR returns that
week, a transfer date-transfer of credits, or the current date when not otherwise specified. The control date for
IDRS, Remittance Processing System (RPS), and Lockbox input transactions is incremented by 400 to avoid
duplicate DLNs. Subtract 400 to determine control date.
NOTE: The Julian Date does not always correspond with the Received Date or Processing Date.
(e) The ninth, tenth and eleventh digits represents the Blocking Series. Complete information can be found in
IRM 3.10.73 for Non-remittance Documents. Revenue Receipt documents are 000-999 Blocking Series,
except for Extensions. See section 4.13 for Adjustment Blocking Series. For Payer Master File (PMF) W3
Payer DLNs, the ninth through thirteenth digits are used as a single five position sequence number ranging
from 00000 through 99999 within unique FLC, Doc. Code (37, 38) and Julian day.
(f) The twelfth and thirteenth digits are the serial numbers. The maximum number of records within a block is
100 and they are serially numbered from 00 thru 99.
(g) The fourteenth digit is the last year digit of the year the DLN was assigned. This digit is computer generated.
(h) The original DLN of the return is associated with Transaction Code 150. If there has been an Examina
tion/Adjustment which created a refile DLN, a letter X following the DLN will denote that the return is now filed
under the refile DLN.
-
A. 2013 Electronic File Location Code
Note: File Location Codes are the first and second digits of the DLN.
2013 Electronic FLC
CAMPUS FLC Description DLN Composition Specifics
Andover
14
Primary IMF Legacy and MeF Tax Returns Legacy = Normal Julians
MeF = Inflated Julians
16
Overflow IMF Legacy and MeF Tax Returns Legacy = Normal Julians
MeF = Inflated Julians
Austin
76
Primary IMF Legacy and MeF Tax Returns
Legacy = Normal Julians
MeF = Inflated Julians
75
Overflow IMF Legacy and MeF Tax Returns
Legacy = Normal Julians
MeF = Inflated Julians
20
20 (IMF) 1040, 1040A, 1040EZ International
IMF Legacy and MeF Tax Returns
Legacy = Normal Julians; blocking
range 950-999
or F2555, F2555EZ, F8833, F8854, F8891 MeF = Inflated Julians; blocking range
Any line marked with # is for official use only
4-3
2013 Electronic FLC
CAMPUS FLC Description DLN Composition Specifics
attached 950-999
Shared with Paper
Refer to Other Than Electronic FLC
Chart
21
21 (IMF) US Possession IMF Legacy and
MeF Tax Returns
Legacy = Normal Julians; blocking
range 950-999
F1040PR, F1040SS or F4563, F5074, F8689,
FW2GU attached
MeF = Inflated Julians; blocking range
950-999
Shared with Paper
Refer to Other Than Electronic FLC
Chart
Cincinnati
26
Primary BMF
MeF BMF Forms
720,940,941,943,944,945, 2290 and
8849
27
Overflow BMF
MeF BMF Forms 720, 940, 941, 943,
944, 945, 2290 and 8849
35
Primary BMF F940 and F941 (Domestic)
F940 = T/C 8, D/C 39, Blocking Series
000 - 999
F941 = T/C 1, D/C 35, Blocking Series
000 - 999
38
Overflow BMF F940 and F941 (Domestic)
F940 = T/C 8, D/C 39, Blocking Series
000 - 999
F941 = T/C 1, D/C 35, Blocking Series
000 - 999
Fresno
80
Primary IMF Legacy and MeF Tax Returns
Legacy = Normal Julians
MeF = Inflated Julians
90
Overflow IMF Legacy and MeF Tax Returns
Legacy = Normal Julians
MeF = Inflated Julians
Kansas City
70
Primary IMF Legacy and MeF Tax Returns
Legacy = Normal Julians
MeF = Inflated Julians
79
Overflow IMF Legacy and MeF Tax Returns
Legacy = Normal Julians
MeF = Inflated Julians
Ogden
60 BMF International
Legacy = F941SS - Normal Julians;
blocking range 000-999
MeF =
940,941,943,944,945,1041,1065,
1065B, 1120 Family, 7004 Julian dates
and, blocking ranges shown below:
MeF 940 = T/C 8, D/C 39, Inflated
Julians, Blocking Series 000-499.
MeF 941 = T/C 1, D/C 35, Inflated
Julians, Blocking Series 000-399.
MeF 943 = T/C 1, D/C 43, Inflated
Julians, Blocking Series 000-499.
MeF 944 = T/C 1, D/C 49, Normal
Julians, Blocking Series 500-999.
MeF 945 = T/C 1, D/C 44, Inflated
Julians, Blocking Series 000-999.
MeF 1041= T/C 2, D/C 36, Inflated
Julians, Blocking Series 000-999.
MeF 1065 = T/C 2, D/C 69, Blocking
Series 500 - 599
MeF 1065B = T/C 2, D/C 68, Blocking
Series 500 - 599
MeF 1120 = T/C 3, D/C 11, Blocking
Series 500 - 599
MeF 1120 = T/C 3, D/C 10, Blocking
Series 500 - 978
MeF 1120F = T/C 3, D/C 66, Blocking
Series 600 - 999
MeF 1120F = T/C 3, D/C 67, Blocking
Series 600 - 999
Any line marked with # is for official use only
4-4
2013 Electronic FLC
CAMPUS FLC Description DLN Composition Specifics
MeF 1120S = T/C 3, D/C 16, Blocking
Series 500 - 599
MeF 7004 = T/C 3, D/C 04, Blocking
Series 500 - 999
MeF 7004 = T/C 3, D/C 04, Blocking
Series 100 - 399
MeF 7004 = T/C 2, D/C 04, Blocking
Series 500 - 999
MeF 7004 = T/C 1, D/C 04, Blocking
Series 500 - 999
MeF 7004 = T/C 5, D/C 04, Blocking
Series 500 - 999
Refer to Other Than Electronic FLC
Chart
78 BMF US Possession
Legacy = F940PR - Normal Julians;
blocking range 000-999
Legacy = F941PR - Normal Julians;
blocking range 000-999
MeF =940, 940pr, 941, 941pr, 941ss,
943, 943pr, 944, 945, 1041, 1065,
1065B, 1120 Family, 700. Julian dates
and blocking ranges shown below:
MeF 940 = T/C 8, D/C 39, Inflated
Julians, Blocking Series 000-499.
MeF 940PR = T/C 8, D/C 39, Inflated
Julians, Blocking Series 500-999.
MeF 941 = T/C 1, D/C 35, Inflated
Julians, Blocking Series 000-399.
MeF 941PR = T/C 1, D/C 35, Inflated
Julians, Blocking Series 400-699.
MeF 941SS = T/C 1, D/C 35, Inflated
Julians, Blocking Series 700-999.
MeF 943 = T/C 1, D/C 43, Inflated
Julians, Blocking Series 000-499.
MeF 943PR = T/C 1, D/C 43, Inflated
Julians, Blocking Series 500-949.
MeF 944 = T/C 1, D/C 49, Normal
Julians, Blocking Series 500-999.
MeF 945 = T/C 1, D/C 44, Inflated
Julians, Blocking Series 000-999.
MeF 1041= T/C 2, D/C 36, Inflated
Julians, Blocking Series 000-999.
MeF 1065 = T/C 2, D/C 69, Blocking
Series 500 - 599
MeF 1065B = T/C 2, D/C 68, Blocking
Series 500 - 599
MeF 1120 = T/C 3, D/C 11, Blocking
Series 500 - 599
MeF 1120 = T/C 3, D/C 10, Blocking
Series 500 - 978
MeF 1120F = T/C 3, D/C 66, Blocking
Series 600 - 999
MeF 1120F = T/C 3, D/C 67, Blocking
Series 600 - 999
MeF 1120S = T/C 3, D/C 16, Blocking
Series 500 - 599
MeF 7004 = T/C 3, D/C 04, Blocking
Series 500 - 999
MeF 7004 = T/C 3, D/C 04, Blocking
Series 100 - 399
Any line marked with # is for official use only
4-5
2013 Electronic FLC
CAMPUS FLC Description DLN Composition Specifics
MeF 7004 = T/C 2, D/C 04, Blocking
Series 500 - 999
MeF 7004 = T/C 1, D/C 04, Blocking
Series 500 - 999
81
Primary EFTPS Payment doc code 19 only
82
Overflow 1 EFTPS Payment doc code 19 only
83
Overflow 2 EFTPS Payment doc code 19 only
88
Primary MeF 1041
MeF 1041= T/C 2, D/C 36, Normal and
Inflated Julians, Blocking Series 000
999.
-
-
Primary MeF Sch K-1 (F1041)
MeF 1041= T/C 5, D/C 66, Normal and
Inflated Julians, Blocking Series 000
999.
Overflow 2 MeF BMF Domestic Forms other
than 1065B
MeF BMF Forms - (Forms 1065, 1120
family, 7004, 990 family, 8868, and Sch
K-1s for F1065, F1065B, F1120S)
Overflow 1 MeF BMF 1065B
Overflow 2 MeF EO
F990, F990EZ, F990N, F990PF,
F1120-POL and F8868
92
Overflow 1 MeF BMF Domestic Forms
(except for MeF Form 1065B)
MeF BMF Forms - (Forms 1065, 1120
family, 7004, 990 family, 8868, and Sch
K-1s for F1065, F1065B, F1120S)
Overflow Legacy BMF F1041
Overflow Sch K-1 (Form 1041) Legacy
Overflow 1 MeF EO
F990, F990EZ, F990N, F990PF,
F1120-POL and F8868
93
Primary MeF BMF Domestic Forms
MeF BMF Forms - (Forms 1065, 1120
family, 7004, 990 family, 8868, and Sch
K-1s for F1065, F1065B, F1120S)
Primary Legacy BMF F1041
Primary Sch K-1 (Form 1041) Legacy
Primary MeF BMF F1065B
Primary MeF EO
F990, F990EZ, F990N, F990PF,
F1120-POL and F8868
Philadelphia
30
Primary IMF Legacy and MeF Tax Returns Legacy = Normal Julians
MeF = Inflated Julians
32
Overflow IMF Legacy and MeF Tax Returns Legacy = Normal Julians
MeF = Inflated Julians
Note: BMF MeF - When all DLNs have been assigned using the current Julian date and File Location Codes, BMF forms
may begin using Inflated Julian dates or forward date up to 10 days for overflow.
Other than electronic FLC
2013 “Other than Electronic” FLC
Campus FLC Description DLN Composition Specifics
Andover 01 Overflow 1
BBTS FLC Report for ANSC, Overflow
Sequence # 1
SP Rampdown
02 Overflow 2
BBTS FLC Report for ANSC, Overflow
Sequence # 2
03 Overflow 3
BBTS FLC Report for ANSC, Overflow
Sequence # 3
04 Overflow 4
BBTS FLC Report for ANSC, Overflow
Sequence # 4
05 Overflow 5
BBTS FLC Report for ANSC, Overflow
Sequence # 5
06 Overflow 6
BBTS FLC Report for ANSC, Overflow
Sequence # 6
08 Primary BBTS FLC Report for ANSC, Primary
Atlanta 07 Primary BBTS FLC Report for ATSC, Primary
Any line marked with # is for official use only
4-6
2013 “Other than Electronic” FLC
Campus FLC Description DLN Composition Specifics
SP Rampdown
58 Overflow 1
BBTS FLC Report for ATSC, Overflow
Sequence # 1
59 Overflow 2
BBTS FLC Report for ATSC, Overflow
Sequence # 2
Austin
18 Primary BBTS FLC Report for AUSC, Primary
20
20 (IMF) 1040, 1040A, 1040EZ
International - Foreign Address
BBTS FLC Report for AUSC, Overflow
Sequence # 6
or F2555, F2555EZ, F8833, F8854,
F8891 attached
Paper = Normal Julians; blocking range
000-949
Shared with Electronic Refer to Electronic FLC Chart
21
US Possession
BBTS FLC Report for AUSC, Overflow
Sequence # 7
F1040PR, F1040SS or F4563, F5074,
F8689, FW2GU attached
Paper = Normal Julians; blocking range
000-949
Shared with Electronic Refer to Electronic FLC Chart
50 Overflow 3
BBTS FLC Report for AUSC, Overflow
Sequence # 3
50 Lockbox SCAN Overflow*
Bank assignment per FLC; refer to IRM
3.10.73
53 Overflow 4
BBTS FLC Report for AUSC, Overflow
Sequence # 4
53 Lockbox NON-SCAN Overflow*
Bank assignment per FLC; refer to IRM
3.10.73
71 Overflow 5
BBTS FLC Report for AUSC, Overflow
Sequence # 5
73 Overflow 1
BBTS FLC Report for AUSC, Overflow
Sequence # 1
73 Lockbox SCAN Primary*
Bank assignment per FLC; refer to IRM
3.10.73
74 Overflow 2
BBTS FLC Report for AUSC, Overflow
Sequence # 2
75 Lockbox NON-SCAN Primary*
Bank assignment per FLC; refer to IRM
3.10.73
Brookhaven 11 Overflow 1
BBTS FLC Report for CSC, Overflow
Sequence # 1
SP Rampdown
13 Overflow 2
BBTS FLC Report for CSC, Overflow
Sequence # 2
19 Primary BBTS FLC Report for CSC, Primary
Cincinnati
17 Primary BBTS FLC Report for CSC, Primary
26 Lockbox SCAN Overflow*
Bank assignment per FLC; refer to IRM
3.10.73
27 Lockbox NON-SCAN Overflow*
Bank assignment per FLC; refer to IRM
3.10.73
31 Overflow 1
BBTS FLC Report for CSC, Overflow
Sequence # 1
31 Lockbox NON-SCAN Primary*
Bank assignment per FLC; refer to IRM
3.10.73
34 Overflow 2
BBTS FLC Report for CSC, Overflow
Sequence # 2
35
Overflow 5 - Shared with electronic
Legacy XML ELF 94X
BBTS FLC Report for CSC, Overflow
Sequence # 99
35 Lockbox SCAN Primary*
Bank assignment per FLC; refer to IRM
3.10.73
38
Overflow 4 - Shared with electronic
Legacy XML ELF 94X
BBTS FLC Report for CSC, Overflow
Sequence # 98
96 Overflow 3
BBTS FLC Report for CSC, Overflow
Sequence # 3
Fresno
15 Lockbox SCAN Overflow*
Bank assignment per FLC; refer to IRM
3.10.73
24 Lockbox NON-SCAN Overflow* Bank assignment per FLC; refer to IRM
Any line marked with # is for official use only
4-7
2013 “Other than Electronic” FLC
Campus FLC Description DLN Composition Specifics
3.10.73
33 Overflow 1
BBTS FLC Report for FSC, Overflow
Sequence # 1
33 Lockbox SCAN Primary*
Bank assignment per FLC; refer to IRM
3.10.73
68 Overflow 2
BBTS FLC Report for FSC, Overflow
Sequence # 2
68 Lockbox SCAN Primary*
Bank assignment per FLC; refer to IRM
3.10.73
77 Overflow 3
BBTS FLC Report for FSC, Overflow
Sequence # 3
77 Lockbox NON-SCAN Primary*
Bank assignment per FLC; refer to IRM
3.10.73
80 Lockbox SCAN Overflow*
Bank assignment per FLC; refer to IRM
3.10.73
89 Primary BBTS FLC Report for FSC, Primary
90 Lockbox NON-SCAN Overflow*
Bank assignment per FLC; refer to IRM
3.10.73
94 Overflow 4
BBTS FLC Report for FSC, Overflow
Sequence # 4
94 Lockbox NON-SCAN Primary*
Bank assignment per FLC; refer to IRM
3.10.73
95 Overflow 5
BBTS FLC Report for FSC, Overflow
Sequence # 5
Kansas City
09 Primary BBTS FLC Report for MSC, Primary
36 Overflow 1
BBTS FLC Report for MSC, Overflow
Sequence # 1
36 Lockbox SCAN Primary*
Bank assignment per FLC; refer to IRM
3.10.73
37 Lockbox SCAN Overflow*
Bank assignment per FLC; refer to IRM
3.10.73
39 Overflow 2
BBTS FLC Report for MSC, Overflow
Sequence # 2
39 Lockbox NON-SCAN Primary*
Bank assignment per FLC; refer to IRM
3.10.73
40 Lockbox SCAN Primary*
Bank assignment per FLC; refer to IRM
3.10.73
41 Overflow 3
BBTS FLC Report for MSC, Overflow
Sequence # 3
42 Lockbox NON-SCAN Primary*
Bank assignment per FLC; refer to IRM
3.10.73
43 Overflow 4
BBTS FLC Report for MSC, Overflow
Sequence # 4
44 Lockbox NON-SCAN Overflow*
Bank assignment per FLC; refer to IRM
3.10.73
47 Lockbox SCAN Primary*
Bank assignment per FLC; refer to IRM
3.10.73
48 Lockbox NON-SCAN Primary*
Bank assignment per FLC; refer to IRM
3.10.73
Memphis 49 Primary BBTS FLC Report for MSC, Primary
SP Rampdown
56 Overflow 1
BBTS FLC Report for MSC, Overflow
Sequence # 1
57 Overflow 2
BBTS FLC Report for MSC, Overflow
Sequence # 2
61 Overflow 3
BBTS FLC Report for MSC, Overflow
Sequence # 3
62 Overflow 4
BBTS FLC Report for MSC, Overflow
Sequence # 4
63 Overflow 5
BBTS FLC Report for MSC, Overflow
Sequence # 5
Any line marked with # is for official use only
4-8
2013 “Other than Electronic” FLC
Campus FLC Description DLN Composition Specifics
Ogden
29 Primary BBTS FLC Report for OSC, Primary
60
Overflow 12 - Shared with electronic -
Foreign Address BMF
BBTS FLC Report for OSC, Overflow
Sequence # 12
78
Overflow 13 - Shared with electronic -
US Possession BMF
BBTS FLC Report for OSC, Overflow
Sequence # 13
81 Overflow 1
BBTS FLC Report for OSC, Overflow
Sequence # 1
82 Overflow 2
BBTS FLC Report for OSC, Overflow
Sequence # 2
83 Overflow 4
BBTS FLC Report for OSC, Overflow
Sequence # 4
84 Overflow 5
BBTS FLC Report for OSC, Overflow
Sequence # 5
85 Overflow 6
BBTS FLC Report for OSC, Overflow
Sequence # 6
86 Overflow 7
BBTS FLC Report for OSC, Overflow
Sequence # 7
87 Overflow 8
BBTS FLC Report for OSC, Overflow
Sequence # 3
88 Overflow 8 - Shared with electronic
BBTS FLC Report for OSC, Overflow
Sequence # 8
91 Overflow 9
BBTS FLC Report for OSC, Overflow
Sequence # 9
91 Lockbox SCAN Primary*
Bank assignment per FLC; refer to IRM
3.10.73
92 Overflow 10 - Shared with electronic
BBTS FLC Report for OSC, Overflow
Sequence # 10
92 Lockbox NON-SCAN Primary*
Bank assignment per FLC; refer to IRM
3.10.73
93 Overflow 11 - Shared with electronic
BBTS FLC Report for OSC, Overflow
Sequence # 11`
99
BBTS FLC Report for OSC, Overflow
Sequence # 99
Philadelphia 23 Overflow 1
BBTS FLC Report for PSC, Overflow
Sequence # 1
SP Rampdown
25 Overflow 2
BBTS FLC Report for PSC, Overflow
Sequence # 2
28 Primary BBTS FLC Report for PSC, Primary
51 Overflow 3
BBTS FLC Report for PSC, Overflow
Sequence # 3
52 Overflow 8
BBTS FLC Report for PSC, Overflow
Sequence # 8
54 Overflow 4
BBTS FLC Report for PSC, Overflow
Sequence # 4
55 Overflow 5
BBTS FLC Report for PSC, Overflow
Sequence # 5
* Lockbox File Location Codes are used for Payment Processing only
Note: Campuses will not use Electronic Filing Location Codes for numbering paper returns.
Note: Effective January 1, 2010, the U.S. Department of Labor’s Pension and Welfare Benefits Administration (PWBA)
began processing 5500 series filings electronically using the ERISA Filing Acceptance System (EFAST2) using FLC 92 &
93. From July 2000 to January 2010, the following File Location Codes identify filings processed by EFAST: 56, 62, 72,
84, 86, and 91.
Any line marked with # is for official use only
4-9
Historical Information
FLC Historical Information
Atlanta
Atlanta Submission Processing ceased paper processing operations in July 2011
Andover
Andover Submission Processing ceased paper processing operations in September 2009; continue to
process electronic IMF
14 (BMF) (beginning in 1991, Form 1065 Paper Parent Option only)
14 (IMF) (beginning in 1999)
16 (beginning in 1989, IMF and BMF Doc codes 19 and 35)
Andover Submission Processing ceased operation on 09/26/2009
Electronic returns (FLC 14 and 16) continue to process through the Andover ALN; accountability is
managed by Fresno.
FLC 02 was used by Lockbox, obsolete effective September 2009 per FSP
FLC 05 was used by Lockbox, obsolete effective September 2009 per FSP
Austin
FLC 75 removed from Austin paper processing; removed from Austin BBTS DLN Reference File
Brookhaven
Brookhaven Submission Processing ceased paper processing operations in October 2003
Cincinnati
35 & 38 (IMF) Note: CSC stopped processing IMF electronic returns in 2002; FLC 35 and 38 reassigned
to BMF 940 and 941 processing in filing season 2013 (UWR 64758)
The 2003 filing season was the last year Cincinnati processed IMF electronic returns.
Fresno
FLC 10 removed from Fresno processing; removed from BBTS DLN Reference File (paper)
Kansas City
Memphis
Memphis Submission Processing ceased paper processing operations in 2005; electronic IMF
processing was rerouted to Kansas City under KC FLCs.
Ogden
Effective January 1, 2010, the U.S. Department of Labor’s Pension and Welfare Benefits Administration
(PWBA) began processing 5500 series filings electronically using the ERISA Filing Acceptance System
(EFAST2) using FLC 92 & 93. From July 2000 to January
The 2002 filing season was the last year Ogden processed IMF paper returns
The 2003 filing season was the last year Ogden processed IMF electronic returns
Philadelphia
Philadelphia Submission Processing ceased paper processing operations in July 2007; continue to
process electronic IMF
Electronic returns (FLC 30 and 32) continue to process through the Philadelphia ALN; accountability is
managed by Ogden.
52 (BMF) (beginning in 1990, Form 1041 only) *
52 (IMF) (beginning in 1992, Form 9282 only) *
66 (BMF) (beginning in 1991, Form 1041 Puerto Rico) *
98 (BMF) (beginning in 1991, Form 1041 Other Foreign) *
66 Overflow 6 - Obsolete - US Possession until Philadelphia Service Center was ramped down; BBTS
FLC Report for PSC, Overflow Sequence # 6
98 Overflow 7 - Obsolete - Foreign Country until Philadelphia Service Center was ramped down; BBTS
FLC Report for PSC, Overflow Sequence # 7
*Doc code 36 Magnetic Media Only
Paper SCRIPS
Campus
Forms
Paper (SCRIPS)
CSC
940/941
Normal/Inflated Julian, Blocking Series– 000-799,
F940=T/C8, D/C 40,
F941=T/C 1, D/C 41
OSC
940/941
CSC
Sch. K1s
1041 K-1,
1065 K-1,
1120S K1
Normal/Inflated Julian, Blocking Series – 000-799
T/C 5,
D/C 1041 K-1=66, 1065 K-1=65, 1120S K1= 67
OSC
B - File Location Codes Tax Class 5 - Document Normally for IRP (Information Return Processing)
AUSC
1094-B,
1095-B,
1094-C, 1095-
C
Normal/Inflated Julian, Blocking Series – 000-799
T/C 5,
D/C 1094-B=11, 1095-B=56, 1094-C=12, 1095-C=60
B. File Location Codes Tax Class 5 –document normally for IRP (Information Return Processing)
Any line marked with # is for official use only
4-10
Campus
Paper File
Location Codes
Electronic Filing
Location Codes
Campus
Paper File
Location Codes
Electronic Filing
Location Codes
Atlanta Campus
Note: ATSC is no
longer a
processing site
07, 58, 59, 65
Brookhaven
Campus
Note: BSC is no
longer a
processing site
19, 11, 13, 22
Andover Campus
Note: ANSC is no
longer a
processing site
04, 06, 08, 16
Philadelphia
Campus
Note: PSC is no
longer a
processing site
23, 28, 52, 54
29, 81, 82, 87,
Kansas City
83, 84, 85, 86,
09, 36, 39, 41, 43
09, 36, 39, 41
Ogden Campus
Campus
88, 91, 92, 93,
29, 84, 86, 91
60, 78, 99
Cincinnati
Campus
06, 17, 11, 13,
22, 31
17, 31, 35, 38
Memphis
Campus Note:
MSC is no longer
a processing site
49, 56, 57, 62
Austin Campus
18, 73,74,75,76
18, 73, 74, 75
Fresno Campus
Note: FSC does
not process paper
IRP
89, 33, 77, 94
B - File Location Codes Tax Class 5 - Document Normally for IRP (Information Return Processing)
1094-B,
Normal/Inflated Julian, Blocking Series – 000-799
AUSC
18, 73,74,75,76
1095-B,
T/C 5,
KCSC
09, 36, 39, 41, 43
1094-C, 1095-C
D/C 1094-B=11, 1095-B=56, 1094-C=12, 1095-C=60
Electronically filed documents received in FIRE (Filing Information Returns
Electronically) will always have a Julian date and blocking series of “000”.
MeF Schedule K-1 for Form 1065 20, 60, 88, 92, 93, 98
Lockbox payments for Tax Class 5 73, 75, 50, 53, 35, 31, 26, 27, 68, 94, 15, 24, 33, 77, 80, 90, 40, 42, 47, 48, 37, 42, 36,
39, 40, 44, 91, 92
4 IDRS Campus and File Location Codes:
Campus
FLC
ANSC
01, 02, 03, 04, 05, 06, 08, 14, 16
ATSC
07, 58, 59, 65
AUSC
18, 71, 73, 74, 75, 76, 20, 21 (20 and 21 international)
BSC
11, 13, 19, 22
CSC
17, 31, 34, 35, 38, 96, 97 (96 and 97 are international)
FSC
33, 68, 77. 89, 94, 95
KCSC
09, 36, 37, 39, 41, 42, 43, 45, 46, 47, 48
MSC
49, 56, 57, 61, 62, 63, 64, 72
OSC
29, 81, 82, 83, 84, 85, 86, 87, 88, 91, 92, 93, 99, 60, 78
(60 and 78 international)
PSC
23, 25, 28, 51, 52, 54, 55, 66, 98 (66 and 98 international)
Any line marked with # is for official use only
4-11
Note: IDRS Campus and Doc Cd 77 File Location Codes:
High volume sources of Doc Cd 77 transactions are assigned alternate File Location codes.
Otherwise, most FRM77 inputs default to the campus or office code corresponding to the IDRS employee number.
Campus / Input Source FLC
ANSC 01, 02, 03, 04, 05, 06, 08, 14, 16
TDA/BAL DUE15 14
ATSC 07, 58, 59, 65
TDA/BAL DUE15 59
AUSC 18, 71, 73, 74, 75, 76, 20, 21
TDA/BAL DUE15 76
IAT (internal batch runs) 75
IAT (customer tools 74
GII 71
CIS 73
BSC 11, 13, 19, 22
TDA/BAL DUE15 22
CSC 17, 31, 34, 35, 38, 96, 97
TDA/BAL DUE15 34
IAT 35
GII 31
CIS 38
FSC 33, 68, 77. 89, 94, 95
TDA/BAL DUE15 68
IAT (internal batch runs) 95
IAT (customer tools) 94
GII 77
CIS 33
KCSC 09, 36, 37, 39, 41, 42, 43, 45, 46, 47, 48
TDA/BAL DUE15 48
IAT (internal batch runs) 45
IAT (customer tools)
GII 41
CIS 43
MSC 49, 56, 57, 61, 62, 63, 64, 72
TDA/BAL DUE15 63
CAF 64
OCS 29, 81, 82, 83,84, 85,86, 87, 88, 91, 92, 93, 99, 60, 78
TDA/BAL DUE15 92
IAT (internal batch runs) 85
IAT (customer tools) 86
GII 81
CIS 83
CAF 88, 93
RAF 87
FRM77, TC971/AC3xx 91
PSC 23, 25, 28, 51, 52, 54, 55, 66, 98
TDA/BAL DUE15 51
PDTC 52
CAF 55
5 Individual Master File (IMF) Electronically Filed R eturns General
A. Electronic Returns
(1) Electronic returns can be identified by the unique Document Locator Number (DLN) assigned to each Campus as
follows (the number in parentheses will be used when the maximum is reached for that processing day):
Any line marked with # is for official use only
4-12
Campus
DLN
Andover Campus Note: ANSC is no longer a processing site, but the
FLCs are still used for IMF electronic returns.
16(14)
Austin Campus
76(75)
Austin (U.S. Possessions)
21
Austin (International)
20
Fresno Campus
80
(90)
Kansas City Campus
70(79)
Philadelphia Campus - Note: PSC is no longer a processing site, but
the FLCs are still used for IMF electronic returns
30(32)
Tennessee Computing Center
72(64)
Example: DLN 16211-110-036XX-4 would indicate an electronic return was filed at the Andover Campus.
Document Code 21 will be used before going to the second FLC for the Form 1040. Blocking Series for
document Code 21 has been expanded to 000 through 999, document code 11 has been expanded to 000
through 919 and 930 through 999.
(2) When an electronic return is printed, it is the original return unless it is stamped photocopy.
(3) An electronic return can be displayed in two different formats using two different prints. The graphic print is in the
official 1040 format. The GEL print displays all the data contained on the electronic return, but are not in the
official Form 1040 format. Both types of original returns are charged out to the requester and will remain so until it
is renumbered or refiled. DO NOT DESTROY ORIGINAL ELECTRONIC RETURNS. NOTE: A photocopy of the
return is not charged out.
(4) IMF electronic return prints can be identified by the words “ELECTRONIC RETURN–DO NOT PROCESS” in the
bottom margin of a graphics print and in the top margin of a GEL print. If a correction was made to the return, the
word “shadow” will appear at the top right corner of the printed return.
B. Form 8453, U.S. Individual Income Tax Declaration for an IRS e-file Return
(1) Form 8453 is the signature document for an electronically filed Form 1040/A/EZ return. It also serves as a
transmittal for required attachments, (i.e. Form 3115, Form 8332, etc.). Form W-2, Form W-2G and Form 1099-R
are not required to be submitted with Form 8453. If the IRS does not receive a signed Form 8453, or taxpayer’s
electronic signature(s), the return is not considered filed and the taxpayer could face a failure to file penalty.
Taxpayers should not file Form 8453 if they signed their electronic return using a Personal Identification Number
(PIN) signature method. The Electronic Return Originator (ERO) sends the completed Form 8453 and required
attachments to the appropriate Campus.
(2) Form 8453/8453-OL and the electronic return will not have the same DLN.
(3) Forms 8453/8453-OL are processed using a Form 8453 DLN. The two-digit File Location Code (FLC) will be the
same as that for the Campus paper documents. The tax class will be “2” and the document code will be “59”.
(4) Forms 8453/8453-OL can be identified as follows:
Tax Class /
DOC Code
Blocking
Series
Processing Center
Form
259
000-949
ANSPC, AUSPC, CSPC, KCSPC, MSPC, OSPC, PSPC
1040
C. Form 8453-OL, U.S. Individual Income Tax Declaration for On-Line Filing
(1) Form 8453-OL is the signature document for an electronically filed Form 1040/A/EZ return filed through the Online
Filing Program, and also serves as a transmittal for required attachments, (i.e. Form 3115, Form 8332, etc.). Form
W-2, Form W-2G and Form 1099-R are not required to be submitted with Form 8453-OL. The Form 8453-OL
authorizes direct deposits of refunds, direct debits of payments and identifies what information the Service is
permitted to disclose to the on-line filing company (internet service provider or transmitter). If the IRS does not
receive a signed Form 8453-OL, or taxpayer’s electronic signature(s), the return is not considered filed and the
Any line marked with # is for official use only
4-13
taxpayer can face a failure to file penalty. Taxpayers should not file Form 8453-OL if they signed their electronic
return using a Personal Identification Number (PIN) signature method.
(2) The taxpayer will use tax preparation software bought off-the-shelf to create an electronic income tax return using
a personal computer with a modem. Online returns will be transmitted to IRS through the online filing company.
The online filing company will transmit al on-line returns from taxpayers to the appropriate Campus within 24
hours; retrieve the taxpayer acknowledgment and provide the acceptance and rejection notification to the
taxpayer. Online filing companies will translate IRS reject codes into language easy for taxpayers to understand
and provide assistance in the correction process as a service to their clients. The taxpayer is instructed to send
the completed Form 8453-OL and required attachments to the appropriate Campus.
D. Requesting Electronically Filed IMF Returns and Forms 8453/8453-OL
(1) Electronically filed returns can be requested by using IDRS Command Codes (CCs) ELFRQ or ESTAB.
(2) CC ELFRQ can be accessed only by the Campus that processed the electronic return and the Form 8453 or 8453
OL, or by Campuses that are linked with an IDRS line to the Campus that processed them.
-
(3) The Electronic Filing Unit is required to fill print requests in the same priority order that is outlined in Files IRM
3.5.61 and Electronic Filing IRM 3.42.5 as follows:
(a) Special expedite requests (Appeals, court cases, TAS, congressional, etc.)
(b) Statistics of Income (SOI)
(c) Examination cases that are “L” coded
(d) Error resolution (ERS) rejects
(e) Unpostables
(f) Criminal Investigation
(g) Output review
(h) Examination requests on Form 5546
(i) Internal notices (CP-36, CP-55)
(j) All other requests (oldest date first)
(4) Some requesters may not require the original electronic return but need a photocopy instead. If this is the case,
annotate the Remarks area of the request “photocopy requested”.
(5) When a request for both the electronic return and the Form 8453 is received in the Electronic Filing Unit, the
requester will not automatically receive Form 8453. The return will be sent from the EFU and Form 8453 will be
sent from Files after it’s been pulled.
(6) If Form 8453 is required, it can be requested by:
(a) Forms 8453 for TY2003 and subsequent years can be requested by using IDRS CC ESTAB; using the 8453
DLN available on CC TRDBV.
(b) Entering IDRS CC ELFRQ with Action Code 2, or
(c) Notating “Please pull 8453” in the remarks section of IDRS CC ESTAB.
E. Refilling Electronic Returns
(1) When the requester no longer needs the original electronic return (a hardcopy print is an original return unless
stamped “PHOTOCOPY”) it will be returned to the Electronic Filing Unit. NOTE: Photocopies of electronic
returns/GEL prints should not be returned to EFU. They can be destroyed.
(2) When the original return is sent back to the Electronic Filing Unit, they will:
(a) Refile the return on the LAN system.
(b) Separate the hardcopy return from the Form 8453 and/or other attachments.
(c) Route Form 8453 to the Files Unit.
(d) Dispose of the hardcopy Form 1040 as classified waste.
(3) If an adjustment is made to the original return and the requester has used the return as a source document, it will
have a renumbered DLN. A renumbered DLN can be identified by a Document Code 47 or 54 and one of the
following blocking series:
Any line marked with # is for official use only
4-14
000-049 290-309 540-589 630-698 800-809 920 950-999
180-198 500-519 600-619 700-799 900-909 930-939
(4) If information on the original return is needed in the future, request the controlling DLN found on IDRS.
(5) When an adjustment is made to an electronic return without the original document, and the IRM instructs the
adjustment document to be associated with the return, the tax examiner will use the appropriate refile blocking
series. A CP-55 will be generated and forwarded to the EFU.
6 1040 Online Filing Program
A. General
Filing from home using a personal computer is a method for taxpayers to prepare and send their Form 1040 tax return to
the IRS. Anyone who has a computer, modem and approved IRS tax preparation software available at local computer
retailers or through various online filing companies’ Internet websites may transmit their tax return to the IRS via an online
filing company (internet service provider or transmitter). There is no charge made by the IRS. However, online filing
companies (internet service providers or transmitters) offering this service to taxpayers may charge a fee for transmission.
In order to prevent potential fraud from the home filer in the 1040 Online Filing Program, Department of Treasury requires
that an online company must not allow any more than five returns be filed from one software package or e-mail address.
As stated in the Publication 1345, software developers are required to ensure that no more than five accepted returns are
sent to the IRS. See Revenue Procedure 98-51 and Publication 1345.
The online filing program uses commercial, state of the art user-friendly software and accepts all individual returns and
schedules that are available using IRS e-file. It provides taxpayers with an IRS acknowledgement, improved return
accuracy, direct deposit of refunds, early filing with tax payment deferred until April 15th, and ability to file state returns.
For Filing Season 2009, the Self-Select PIN will be the only IRS e-file signature method available to taxpayers filing online.
The Form 8453-OL U.S. Individual Income Tax Declaration for an IRS Online e-file Return and Form 8453-OL(SP) U.S.
Individual Income Tax Declaration for an IRS Online e-file Return (Spanish Version) will be eliminated as signature
documents for individual taxpayers that use tax preparation software. This policy change is designed to promote a
paperless and secure method of signing individual returns electronica
lly.
B. Form 8633 procedures for Online Filing (OLF) Applicants:
(Applicants must register for e-Services before initiating an IRS e-file Application. It is recommended that all new or
revised e-file Applications be completed using the IRS e-file Application. Until mandated Form 8633 , Application to
Participate in IRS e-file Program can be accepted. Form 8633 should be mailed to the IRS Andover Submission
Procession Center.
1. Applicants interested in participating in Online Filing must select Online Provider from the Provider Options drop-
down menu on the "Programs Applying For" page of the application or select the "Yes" check box located on line
2d of Form 8633, paper version.
2. should be marked as a
new e-file Application. If the applicant has previously participated in the OLF Program and made changes since
its last e-file Application, the form will be marked as a revised e-file Application.
If the applicant has not participated in the 1040 OLF Program previously, the Form 8633
3. to Andover Submission
Processing Campus (ANSPC). Required supporting documentation should be included with each application.
Applicants should submit the electronic application or complete and mail the Form 8633
4. ANSPC will follow normal Form 8633 review procedures (e.g., checking for signatures, completeness). Each
application will be entered on the Third-Party Data Store (TPDS) and will be assigned a unique OLF electronic
filer identification number (EFIN).
5. OLF companies (new and current) will receive a “unique” EFIN for OLF. A unique EFIN will be generated that
begins with the following location codes: “10” ANSPC, “21” AUSPC, “32” CSPC, “44” OSPC and “53” MSPC.
Any line marked with # is for official use only
4-15
7 Modernized e-File
A. Filing Individual Income Tax Returns through an Authorized e-file Provider
Businesses authorized by the IRS to participate in the IRS e-file Program are known as Authorized IRS e-file Providers.
Some taxpayers prefer the convenience of filing their individual income tax return through an Authorized e-file Provider
and gain e-file benefits such as improved return accuracy, quicker processing time and quicker refunds. These taxpayers
also have the options of electronically signing their tax return using one of the methods described below.
B. Electronic Signature Methods
There are two methods of signing individual income tax returns electronically through the use of a Personal Identification
Number (PIN). Taxpayers may self-select a PIN and use it to sign the return. Taxpayers may also authorize EROs to enter
their PIN in the electronic record. The two electronic signature methods available for taxpayers to sign their tax return is
the Self-Select PIN method and the Practitioner PIN method.
In general, most taxpayers who file Form 1040, 1040A, 1040EZ in the prior tax year may use a self-selected PIN to sign
their return.
Note: If the taxpayer agrees, it is acceptable for an ERO and/or software program to generate or assign the
taxpayer PIN for individual income tax returns and documents. The taxpayer consents to the ERO’s
choice by completing and signing an IRS e-file signature authorization containing the intended taxpayer
PIN. The taxpayer’s PIN can be systemically generated or manually assigned into the electronic format
and/or signature authorization form. However, the ERO must receive the signature authorization signed
by the taxpayer(s) before they transmit the return or release it for transmission to the IRS. This guidance
refers to the return filed using the Self-Select PIN or Practitioner PIN method.
C. Self-Select PIN Method
The Self-Select PIN method allows taxpayers to electronically sign their e-file returns by entering a five digit PIN. The five-
digit PIN can be any five numbers except all zeros. The Self-Select PIN Method requires taxpayers to provide their Prior
Year Adjusted Gross Income (AGI) amount or Prior Year PIN for use by the IRS to authenticate the taxpayers. For Filing
Season 2011, the Internal Revenue Service will implement a web-based application called, “Electronic Filing PIN Help”.
This application will provide taxpayers with a PIN to be used when they cannot locate their Prior Year AGI or Prior Year
PIN. The original Adjusted Gross Income is the amount from the originally accepted return, NOT the amount from an
amended return, a corrected amount from a math error notice, or a changed amount from IRS.
Taxpayers who authorize the ERO to enter their self-select PIN into the electronic record on their behalf must complete a
Form 8879, IRS e-file Signature Authorization or Form 8878, IRS e-file Signature authorization for Application for
Extension of Time to File.
D. Practitioner PIN Method
The Practitioner PIN method is an additional electronic signature option for taxpayers who use an Authorized IRS e-file
Provider (ERO) to e-file. This method also requires the taxpayer to sign their return using a five-digit PIN. The taxpayers
eligible to use the Self-Select PIN method are also eligible to use the Practitioner PIN method. However, this method does
not require the entry of the taxpayer’s Date of Birth and Prior Year Original Adjusted Gross Income, and there is no age
requirement. The ERO must complete Form 8879, including Part III, for each return that is prepared using the Practitioner
PIN method. The ERO must complete Form 8878, including Part III, for each Form 4868 extension request that is
prepared using the Practitioner PIN method.
An Authentication Record must be present when the Practitioner PIN, Self-Select by Practitioner or, Online Self-Select PIN
is used.
E. Refund Anticipation Loan (RAL) Code
The IRS removed the Debt Indicator for the 2011 Tax Filing Season. Beginning with the 2011 tax filing season we will no
longer provide tax preparers and associated financial institutions with the “debt indicator,” which is used to facilitate refund
anticipation loans (RALs). Taxpayers will continue to have access to information about their tax refunds and any offsets
through the “Where’s My Refund?” service on IRS.gov.
Any line marked with # is for official use only
4-16
8 EFTPS
Reference IRM 2.3 Chapter 70 - Command Code EFTPS
The Electronic Federal Tax Payment System (EFTPS) is a system designed to
utilize Electronic Funds Transfer (EFT) to pay all federal taxes.
Use Command Code EFTPS to research payments on the EFTPS database.
Reference IRM 2.3 Chapter 70. Depending on the information available,
Command Code EFTPS may be used with any of three definers:
E - Research a specific EFT number
R - Research a specific Reference Number (not valid for bulk filers)
T - Research a specific TIN, payment date and amount
EFTPS DLN
Master File Processing of an EFTPS transaction is the same as other payment processes. The DLN is a number
assigned by the EFTPS and configured as follows:
81 2 19 161 600 25 2
FLC Tax Class Doc Code Julian Date Block
Number
Serial
Number
List Year
1. The first two digits are the File Location Code (FLC). FLC 71 was used in 1996. From January 1, 1997
to June 30, 2005, FLC 72 was used for electronic payments processed and worked in ECC-Memphis. On
and after July 1, 2005 the FLC was and still is 81 for electronic payments processed in ECC-Memphis but
worked in Ogden. As of September 2012, 81 is the primary FLC with 82 and 83 as overflow FLC’s. Please
refer to the chart after #4, below.
2. The third digit is the Tax Class. This identifies the type of tax each transaction involves.
1 Withholding and Social Security 4 Excise Tax 7 CT-1
2 Individual Income Tax 5 Estate and Gift Tax 8 FUTA
3 Corporate Income Tax 6 NMF
3. The 4th and 5th digits represents the Document Code - All EFTPS payments will be processed as a
Revenue Receipt (Doc Code 19).
4. The 6
th
, 7
th
, and 8
th
digits are the Julian Date – Settlement Date. In EFTPS, this is the day money moves to
Treasury’s account.
5. The 9th through 11th digits are the Block Numbers, non-unique.
6. The 12th and 13th digits represent the Serial Number — assigned sequentially, then repeated.
7. The 14th digit is the last digit of the year the DLN is assigned.
8. Electronic Funds Transfer (EFT) Number
Each payment transaction is assigned a 15-digit Electronic Funds Transfer (EFT) number by the Treasury
Financial Agent (TFA). The EFT number is used as the unique identifier and to research payments on Master
File and IDRS. DO NOT use the EFTPS DLN to perform research on EFTPS transactions as these are not
unique numbers and can be duplicated.
The EFT number is configured as follows:
2 Leading
Digits
15 Digit EFT Number
29 2 2 3 3 137 01 123456
Any line marked with # is for official use only
4-17
FLC only
appears on
IDRS & MF
Financial
Agent
Number
Payment
Method
Input
Method or
CPI
Year
Digit
Julian
Date
Source Code Serial Number
The TEP assigns two additional leading digits to denote the Filing Location Code (FLC) for the processing Campus (29,
81, 82 and 83 for Ogden; 49 for Memphis) to make an EFT number appear as 17 positions on Master File (MF) and IDRS.
However, these digits are not used for payment research with command code EFTPS.
The first digit is the Financial Agent Number (1 = Bank One*, 2 = Bank of America, 3 = Treasury Offset Program, 4 =
SSA Levy, 5 = RS-PCC, 6 = Reserved).
The second digit identifies the Payment Method as follows: (0 = IRS E-file (Direct Debit), 1 = ACH Credit, 2 = ACH Debit,
3 = Federal Tax Collection Service (Same-Day Wire), 4 = (Reserved), 5 = Levy, 6 = Credit Card, 7 = Online, 8 = Railroad
Retirement Board (RRB) Link*, 9 = Government Payment (EFTPS for Federal Agencies (formerly FEDTAXII) Federal
Payment Levy Program, or SSA Levy).
The third digit is the Input Method or Combined Payment Indicator (CPI) (0 - 9). The various values and meanings are
dependent on the value of the Payment Method. See table in IRM 3.17.277.5.3.
The fourth represent the last digit of the year (3 = 2013).
The fifth, sixth and seventh digits represent the Julian Date 001-366. The Julian Date of 137 represents May 16, 2013. If
an overflow condition exists, 401-766 may be used. This is the date the EFT number was assigned.
The eighth and ninth digits represent the Source Code. This is the Bulk Provider Number, RS-PCC Originating Location,
or a semi-random number depending on the Payment Method. See IRM 3.17.277.5.3.
The eighth or tenth through fifteenth digits represent the Serial Number which is a sequentially assigned unique number.
* Historical purposes only, Bank One is no longer a Financial Agent as of 2004; Railroad Retirement Board (RRB) Link
was decommissioned in 2008.
9 Master File and Non-Master File Tax Account Codes
Master File Tax Account Codes (MFT Codes) are required in each transaction to identify the specific module to which a
transaction is to be posted. They are listed below with their corresponding tax class and document code.
MFT Form Tax
Class
Doc.
Codes
MFT Form Tax
Class
Doc. Codes
00 Entity Section 2, 9 Various
BMF BMF
01 941PR, 941SS
FICA
1 41 46 8038, 8038-
CP,8038-G, 8038-
GC, 8038-T and
8328
3 61, 62, 72, 74,
75,88
01 941 1 41 47 8871 4
02 1120 3 Various 48 3809 All
03 720 4 20 49 8872 4
04 942 1 42 50 4720 4
05 1041 2 44,36 51 709 5
05 1041QFT/1041-
N
2 39 51 709A 5
05 1041ES 2 17,19 52 706 5
05 1041-K1 5 66 57 5227 4
06 1065 2 65 58 3809 All
06 1065-K1 5 65 60 2290/2290-EZ 4
07 1066 3 60 60 2290A 4
08 8804 1 29 63 11C 4
Any line marked with # is for official use only
4-18
MFT Form Tax
Class
Doc.
Codes
MFT Form Tax
Class
Doc. Codes
08 Note: MFT 08 will be valid as a Master File
record for Form 8804, Annual Return for
Partnership Withholding Tax (Section 1446)
with Activity Code 488.
64
09 CT-1 7 11 67 990 4
10 940,940PR 8 40 67 990EZ 4
10 940-EZ 8 38,39(ma
g tape)
74 5500 4
11 943,943PR 1 43 74 5500EZ 4
12 1042 1 25,66 76 5330 4
13 8278 3 54 77 706GS(T) 5
14 1099 9 78 706GS(D) 5
14 944/944PR/94
4-SS
1 49 84 8703 3
15 8752 2 23 85 80c8-b 3
16 945 1 97,37,44 86 88 W-
3/W-
3G
17 8288 1 40
33 990C 3 92
34 990T 3 93
36 1041A 4 81
37 5227 4 83
42 3520-A 3 82
44 990PF 4 91
EPMF EPMF
74 5300,5301,530
3, 5307,5309,
5310, 5310A
0 53, 03,
07, 09,
10, 11
74 5500, 5500C, 5500-
EZ, 5558 and 5500-
SF
0 37, 38 31, 55, 32
75 4461, 4461A,
8955-SSA
06 61, 62 75
79 8963 2
IMF IMF
29 5329 0 Various
30,31 1040, 1040A,
1040NR,
1040SS,
1040PR,
1040ES,
1040EZ,1040T
2 Various 55 8278 2 54
8453 2 59 56 1099 2
NMF NMF
03 6009 6 68 12 1042 3 48
07 1066 6 60 14 8613 6 22
16 Note: MFT 08 will be valid as a Master File record
for Form 8804, Annual Return for Partnership
Withholding Tax (Section 1446) with Activity Code
488. (This MFT is currently valid for NMF).
08 8813,8804,880
5
6 29 17 941, 8288 6 41
NMF NMF
17 2749 6 41 52 706NA 6 05
18 942 6 42 53 706A 6 53
19 943 6 43 53 706NA 6 53
20 1040, 5734 6 10, 55,
56
53 706 6 06
Any line marked with # is for official use only
4-19
MFT Form Tax
Class
Doc.
Codes
MFT Form Tax
Class
Doc. Codes
21 1041 6 44, 46 54 709 6 09
22 1041PR 6 33 56 990BL 6 88
23 1120-DISC 6 69 57 6069 6 89
24 957 6 59 5734 6 55
25 958 6 66 4720 6 77
26 959 6 67 990 6 90
28 CVPN 6 69 8697 6 23
29 5329 6 70 5811 6 47
31 1120S 6 16, 17 71 CT-1 6 01
32 1120 6 20 72 CT-2 6 02
33 990C 6 92 74 5500C 6 37,38
34 990T 6 93 5500 & 5500EZ
35 1065 6 65, 66,
67
76 5330 6 35
36 1041 6 77 706GS(T) 6 29
36 1041A 6 81 78 706GS(D) 6 59
37 5227 6 83 80 940 6 40
38 2438 6 86 81 926
6 32
44 990PF 6 91 89 8612 6 21
45 720 6 30 93 2290 6 95
46 5734 6 55 94 11 6 11
50 4720 6 71 96 11C 6 03
52 706QDT,706A 6 85 97 730 6 13
52 706B 6 85
10 Reduce Unnecessary Filers (RUF) Program DLN
The Reduce Unnecessary Filers (RUF) program has been assigned two unique DLNs and two Master File filing
requirements (MFR):
▪ Pension withholding RUF only filers assigned DLN is 28263999000YYZ and MFR 17 - where “999” equal to
Pension RUF, “YY” is the tax return year and “Z” is the year digit of the processing year
▪ Regular RUF filers assigned DLN is 28263998000967 and MFR 16 where “998” equal to Regular RUF, “YY” is the
tax return year and “Z” is the year digit of the processing year.
11 Master File Endorsement Data
Forms 1040 received in the Campuses with remittances that fully pay the tax liability are not processed until the refund
returns are processed. If it is necessary to request a fully paid Form 1040 prior to completion of processing, check
endorsement data found on the back of the check should be entered on Form 2275. The endorsement data, such as the
deposit date, tax class code, document code, sequence number, and machine number, along with the amount of the
check should be entered in block 9 of Form 2275 (Rev. 4-72), or on Form 4251(Return Chargeout-IDRS). Sometimes the
endorsement is quite difficult to read from the back of the check. However, it is the only way full paid returns can be
secured prior to the processing completion date.
This endorsement data is also used to locate missing payments for payment tracing cases.
Note: Deposit Sequence Number is encoded on the front of the check.
12 IDRS Sequence Number
Any line marked with # is for official use only
4-20
As payments are posted directly and correctly to the IDRS system with command code PAYMT, a 13-digit remittance
sequence number is generated. The sequence number is stamped on the front of the remittance relating to the posted
payment and posting vouchers.
The sequence number is established as follows:
▪ Julian date—3 digits—from input date
▪ District Office—2 digits—generated from IDRS terminal
▪ Area Office—2 digits—generated from terminal
▪ Terminal Number—2 digits—generated from terminal
▪ Operator Number—1 digit—last digit of employee’s number generated from entry code
▪ Sequence number—3 digits—existing sequence number
Note: The transaction DLN can be determined from this sequence number.
13 Residual Remittance Processing System (RRPS)
A Residual Remittance Processing System (RRPS) is in place at all Campuses. The RRPS system is Y2K compliant,
using Micron OE/KV terminals equipped with NT Windows software. The system processes paper vouchers and electronic
vouchers and the remittances accompanying the vouchers. The vouchers and remittances are processed on a NDP 500
transport system from Unisys. The system processes IMF, BMF, NMF, multiples, splits, and user fees transactions.
The NDP500 transport system requires two passes to complete processing each batch of work. The paper vouchers and
remittances will be processed on the transport i Pass 1, an RPSID Number will be printed on the back upper left corner on
the voucher and the remittance. The RPSID Number contains the batch number, sequence number and the date
processed. All correction data is sent to an image correction operator who makes the necessary changes for the
transaction to be perfected and ready for balancing the batch. The remittances only, (checks, money orders, etc.) are then
processed through Pass 2 on the NDP transport system. In Pass 2 the remittance amount is encoded at the bottom right
front of the remittance, the IRS audit trail is printed on the back of the remittance to the right of the RPSID Number. The
audit trail consists of up to 56 numeric/alpha and special characters. The audit trail contains the following fields:
4
digits
Alpha - Name Control or Check Digits
14
digits
Numeric - DLN
3
digits
Numeric - Transaction Code
2
digits
Numeric - MFT Code
9
digits
Numeric - TIN
6
digits
Numeric - Tax Period
1
digits
Alpha - Split/Multiple Remittance Indicator (S/M)
8
digits
Numeric - Transaction Date (TD)
9
digits
Numeric/Special Characters Accounting supplied
information
The system also stamps the U.S. Treasury endorsement on the back side of the remittance. The endorsement stamp
contains the following information:
Name of Financial Institution; City and State Location of Bank; IRS Campus Account Identification Number; DIR, IRS
Center; City and State Location of Campus; For Credit to the U.S. Treasury; Financial Institution American Banking
Association Number (ABA)
The RRPS is an imaging system which archives the front of the vouchers and the front and back of the remittances (i.e.;
checks, money orders, etc.). Using an image display terminal(s) you can access the archive system to view or print a copy
of an electronic or paper voucher, or a remittance. The image of the voucher and remittance can be accessed by using the
Any line marked with # is for official use only
4-21
taxpayer’s Name, SSN, DLN or RPSID Number, to bring the image up on the display terminal(s).
302014134-2002105-109190-0001-EC Index Form
14 Adjustment Blocking Series
Campus processing of taxpayer accounts for adjustment purposes must use the following blocking series to indicate the
nature of the adjustment. The return must be associated with the subsequently generated IDRS transaction record unless
the blocking series is specified as non-refile DLN. A complete list of blocking series, including other than adjustments, can
be found in IRM 3.10.73, Batching and Numbering.
Any line marked with # is for official use only
4-22
IMF
Description
000-049
Adjustments with original return unless specified otherwise below.
050-070
Tax, Penalty, interest, or freeze release without original IMF returns. Non-refile DLN.
100-129
Reserved.
150-179
Tax, Penalty, interest, or freeze release without original BMF returns. Non-refile DLN.
180-198
Tax, penalty, interest, or freeze release without original return. CP 55 generated. Not valid for MFTs 29 and
55.
199
Expired balance write-offs (TC 534/535) Non-refile DLN.
300-309
Barred assessment. CP 55 generated. Valid for MFT 30 and 29.
310
Reserved
320-349
SFR assessments (statutory notice) 90-day letter issued.
400-439
Excise Tax Fuel Claims with Form 843. Pre-assessment Refund only.
440-449
Disallowed claims with no filing requirements. Not valid for MFTs 29 and 55.
480-489
Form 6249 claim with Form 843. Non-refile DLN. Pre-assessment refund only.
490-499
Gasohol claim with Form 843. Non-refile DLN. Pre-assessment refund only.
500-519
URP (Timely, full paid) Adjustments (CP-2000)
520-539
Adjustments to Civil Penalty Modules. CP 55 generated for TC 290 blocked 530-539 (except if the prior
DLN is 59X)
540-549
SFR Assessments (1st Notice)
550-589
URP (Other than timely, full paid) adjustments (CP-2000)
590-599
W-4 Civil Penalty Adjustments
600-619
URP (Timely, full paid) adjustments (Statutory Notices)
630-639
Reserved
640 - 49
BMF-URP Refile DLN (Tax Class 2 accounts)
650-679
URP (Other than timely) adjustments (Statutory Notice)
680-698
Sick Pay Claims-Public Law 95-30.
700-739
Substantiated Math Error Protest with a TC 576 on the module.
740-769
Unsubstantiated Math Error Protest. Refile DLN - CP 55 is NOT generated.
770-779
Adjustment to set math error deferred action on a module.
780-789
Adjustment without original return to set math error deferred action on module (CP 55 generated)
790-799
Technical Unit Adjustments
800-809
Offer in Compromise
900-909
Carryback Adjustments without original return (CP 55 generated).
910-919
Carryback adjustments below tolerance without original return–no CP 55 generated.
920-929
Injured Spouse Claims.
930-939
Reserved
950-959
Carryback claim reassessments processed with TC 298 for statute imminent years.
960-969
Penalty appeals indicator set. CP 55 generated. Refile DLN. Does not generate CP55 on a civil penalty
module if prior control DLN is 59X.
970-979
Penalty appeals indicator released. Refile DLN.
980-989
Complete claim disallowance without original return (generates CP 55). Does not generate CP55 on a civil
penalty module if prior control DLN is 59X.
990-999
Complete claim disallowance with original return (does not generate CP 55).
IRA
Description
000-099
All Adjustments except those specified below. Non-refile DL N.
500-599
Adjustments created by the Revenue Act of 1978 and Public Law 95-458. Non-refile DLN.
700-769
Mathematical/clerical errors.
800-899
Offers in Compromise
960-969
Penalty Appeals Indicator Set. Refile DLN.
970-979
Penalty Appeals Indicator Released. Refile DLN.
BMF
Description
000-049
Adjustments with original return attached, except those with math/clerical error adjustments, SC Technical
adjustments, Offers in Compromise. Not valid for Forms 11C, 706, 709 and 730.
050-059
Same as above, except for Forms 2290 and 4638* only.
060-069
Same as above, except for Forms 706 and 709 only.
070-079
Forms 11 and 11B
080-089
Same as above, except for Form 11C only.
090-099
Same as above, except for Form 730 only.
100-129
Adjustments to non-tax returns without the original return - Non-tax EO returns.
Any line marked with # is for official use only
4-23
BMF
Description
130-139
FTD penalty adjustment with CP 194 or CP 207. Refile DLN.
140-149
FTD penalty CP 207 or CP 194 per processing. Non-refile DLN.
150-179
Tax, Penalty, interest, or freeze release without original return. Non-refile DLN. When using this blocking
series, no unpostable checks are made for prior examination or math/clerical error because the original
return has not been secured. Exercise caution when adjusting accounts using this blocking series.
180-198
Tax, penalty, interest, or freeze release without original return. CP 155 generated. Not valid for MFTs 06, 13,
36 and 67.
199
Expired balance write-offs (TC 534/535) Non-refile DLN.
200-289
Adjustments resulting from 941-X, 943-X, 944-X, 945-X, CT-1X being filed.
290-299
Adjustments resulting from 941-X, 943-X, 944-X, 945-X, CT-1X being filed.
300-309
Barred assessment. CP 155 generated.
390-398
U.S./U.K. Tax Treaty claims
399
Ottiger Bill, P.L. 94-563
400-439
Excise Tax Fuel claims
400-439
Forms 940/942 to report FICA and FUTA taxes filed with Schedule H received with Form 1041.
440-449
Disallowed claims with no filing requirements
450-479
Reserved
480-489
WPT, from 6249 Claim with Form 843. Pre-assessment refund only.
490-499
Gasohol claim with Form 843. Non-refile DLN. Pre-assessment refund only.
500-509
Non-zero Certification, FUTA. Non-refile DLN.
510-519
Zero FUTA Certification, FUTA. Non-refile DLN.
520-529
Civil Penalty – No CP 155 generated – refile DLN.
530-539
Civil Penalty – CP 155 generated – refile DLN.
540-549
IRP/SFR assessments
550-559
CAWR related adjustments. Non-refile DLN.
550-569
BMF-URP Refile DLN (Tax Class 3 accounts).
570-579
BMF-URP Non-refile DLN (Tax Class 3 accounts).
580-589
BMF-URP Adj Stat Notice Refile DLN (Tax Class 3 accounts).
590-599
BMF-URP Adj Stat Notice Non-refile DLN (Tax Class 3 accounts).
600-619
Overstated Deposit Claimed. Non-refile DLN after cycle 198335.
620-629
Category B, Examination Criteria. Refile DLN.
630-639
Category B, Examination Criteria. Non-refile DLN.
640-649
BMF-URP Refile DLN (Tax Class 2 accounts).
650-659
Category B – Examination criteria.
660-669
Category B – Examination criteria.
670-679
Category B – Examination criteria.
680-689
Category B – Examination criteria.
690-699
Category B – Examination criteria.
700-739
Substantiated math error with TC 420 in the module. Refile DLN.
740-769
Unsubstantiated math error protest. Refile DLN.
770-779
Adjustment to set math error deferred action on module. Refile DLN.
780-789
Adjustment without original return to set math error deferred action on module (CP 155 generated).
790-799
Technical Unit adjustments
800-809
Offers in Compromise except for Forms 11*, 11C, 706, 709, 730, 2290 and 4638*.
850-859
Offers in Compromise Forms 2290 and 4638* only.
860-869
Offers in Compromise Forms 706 and 709 only.
870-879
Offers in Compromise Forms 11* and 11B* only.
880-889
Offers in Compromise Form 11C only.
890-899
BMF URP Non-refile DLN (Tax Class 3 accounts).
900-909
Tentative Carryback Adjustments without original return. (CP 155 generated).
910-919
Carryback adjustments below tolerance without original return – No CP 155 generated. Non-refile DLN.
920-929
Tentative Carryback Adjustment with original return. (No CP 155 generated.) Also use whenever a TCB
adjustment requires a manual adjustment from the Retention Register.
930-939
ETAP Adjustment non-refile DLN.
940-949
Reserved.
950-959
Carryback reassessments for statute imminent years. CC Claim Reassessments processed with TC 298 for
expired statute years.
960-969
Penalty Appeals Indicator Set. Refile DLN. (CP 155 generated)
970-979
Penalty Appeals Indicator Released. Refile DLN.
980-989
Complete claim disallowance without original return (generates CP 155).
Any line marked with # is for official use only
4-24
BMF Description
990-999 Complete claim disallowance with original return. No CP 155 generated.
* Historical use only – Forms 11, 11B and 4638 are obsolete.
15 How to Identify the DLN of the Return
The ideal source for determining the DLN of the return is an up-to-date transcript of the account. However, you can usually
rely on the DLN printed on a computer-generated notice if it is no more than two or three weeks old.
When analyzing a transcript use the transaction codes, the” X” indicator denoting refile DLNs, and the document code and
blocking series to decide where the original return is filed. Transaction Codes 150, 29X, 30X and 421 with 6XX blocking
series, are the only codes involving returns. An “X” shown on the transcript to the far right of the DLN indicates that DLN is
the refile DLN (or Control DLN) and the original return will ordinarily be found attached to that document. If an account has
several DLNs with an “X” indicator, the last one on the transcript will be the refile DLN. If the DLN on a retention register
has a “D” indicator then the return has been destroyed.
There are some instances where you also need to look at the document code and blocking series of the DLN to determine
whether or not the original return is attached. Document Code 47 identifies an Examination adjustment and is used for TC
30X. Document Code 54 identifies a data processing adjustment and is used for TC 29X; and Document Code 51
identifies transactions transferred into the Master File (for example, prompt or quick assessments).
The following chart can serve as a guideline to help determine which refile DLNs will have original returns attached. Note:
If the return cannot be located under a current refile DLN, research a Master File transcript or IDRS for a possible prior
refile DLN. Request the return again using the prior refile DLN.
Doc.
Code
Blockin
g
Series
Original Returns Associated Doc.
Code
Blocking
Series
Original Returns Associated
47 000-079 Original/SFR – Non TEFRA 54 300-309 With Original
47 080-099 Original TEFRA 54 310-389 Reserved
47 100-199 No Return 54 390-399 Without Original—BMF
47 200-299 No
Return/BRTVU/RTVUE/ERTVU
print
54 400-499 Without Original
47 300-379 Electronic Prints 54 500-519 With Original—IMF
47 400-479 Paperless Examined — EGC
5XXX only & TREES Closures
Without Original—BMF
47 600-699 Original/ELF/SFR 54 520-539 With Original—IMF
47 760-769 Copy/BRTVU/RTVUE Print With Original—BMF
47 780-789 No Return 54 540-589 With Original—IMF
47 790-799 Copy/BRTVU/RTVUE Print Without Original—BMF
47 900-999 EP/EO/GE Copy of Return 54 590-599 With Original
51 000-099 Without Original 54 600-619 Without Original—BMF
51 100-159 With Original With Original—IMF
51 160-199 With Original (941M or 720M) 54 620-629 With Original—BMF
51 850-899 With Original 54 630-639 Without Original—BMF
52 ALL Without Original 54 640-649 With Original—IMF
54 00/NSD Without Original* 54 650-699 With Original
54 000-049 With Original 54 700-779 With Original
54 050-079 Without Original 54 780-799 Without Original
54 100-129 Without Original—BMF 54 800-909 With Original
54 130-139 With Original—BMF 54
910-919 Without Original
54 140-149 Without Original—BMF 54 920-929 With Original
54 150-179 Without Original 54 930-939 Without Original—BMF
54 180-198 With Original 54 940-949 Reserved
54 199 Without Original 54 950-979 With Original
54 200-289 Without Original 54 980-989 Without Original
54 290-299 Without Original—BMF 73 900-999 With Original
With Original—BMF
Any line marked with # is for official use only
4-25
* IMF Adjustments (Document 54) made to tax returns that have been scanned into the Correspondence
Imaging System (CIS) using Blocking Series 00/NSD (Non-Source Document) will NOT have the
original return attached. A CIS returns can be identified by the CIS return indicator ("CIS 1") which is
shown below the TC 290 on the taxpayer's account.
16 Forms 2275, 4251 and 5546
Form 2275 is a two-part manually prepared document used for requesting returns. This document should only be used in
emergency situations.
Form 4251 is a two-part computer-printed charge-out document which results from the input of a document request into
the Integrated Data Retrieval System (IDRS).
Forms 5546, Examination Return Charge-out serves the same purpose as Form 4251.
17 Priorities
When a request is prepared, the requester must indicate if a photocopy is needed, otherwise the original return will be
furnished.
The following is a priority list to be used by the files area for pulling returns. Deviation from the list can be made, at the
discretion of files management.
(1) Special EXPEDITE Requests (examples: court cases, TAS, Criminal Investigation).
(2) Daily requests for returns and documents not yet processed to good tape (examples: Error Correction Rejects)
(3) Daily requests for the Questionable Refund Detection Team
(4) Weekly (cyclic) requests
▪ Statistics of Income
▪ Refund and Notice Review
▪ Unpostables
▪ AIMS
▪ Internal Notices
(5) Other requests.
18 Requesting Returns through the IDRS
A. DLN KNOWN
Refer to IRM Handbook 2.3.17 for proper input format and request codes.
Any line marked with # is for official use only
4-26
B. Record Element Description
Item
Line
Description
1
1
CC- ESTAB
2
1
CC MODIFIER- Must be entered and must be D for document request.
3
1
DOCUMENT REQUEST CODE- Must be entered and must be B, C, E, F, G, I, K, M, O, P, R, S,
T, U, V, W or X.
4
1
TIN INFORMATION FIELD- Must be “]” or a TIN. If TIN is entered, it must meet standard
validity criteria.
When a right-hand bracket “]” is entered in the first position of this field, it indicates that the TIN
was entered in the immediately preceding CC ACTON, ENMOD, REINF, SUMRY or TXMOD,
and that TIN will be displayed back to the screen. If the request requires research, that TIN will
be used. It will also be printed on the Form 4251.
Note: See IRM 2.3.17.7, Command Code ESTAB—Error Messages, for validity checks of the
TIN INFORMATION FIELD. Also see IRM 2.3.17.8, Command Code ESTAB—Consistency
Messages.
5
1
NULLIFY REQUEST INDICATOR- Indicates that a previous CC ESTAB request input the same
day is to be cancelled. Indicator must be blank or N. Also see IRM 2.3.17, 8, Command Code
ESTAB—Consistency Messages.
6
2
DOCUMENT REQUEST NUMBER FIELD- Must be entered. Must be in the format “nnnnn-nnn-
nnnnn-n” for standard 14-digit edited DLN. If the DLN is unknown enter first three digits of DLN.
(The first two positions are the D.O. or S.C. Code, the third position is the Tax Class). If the
request code is B, positions 14 and 15 of this field must be zeroes. Also see IRM 2.3.17.7,
Command Code ESTAB—Error Messages, and see IRM 2.3.17, 8, Command Code ESTAB—
Consistency Messages.
7
2
EMPLOYEE NUMBER- Optional. If omitted, the completed request will be routed to the
terminal operator. Enter if the requestor is other than the terminal operator. See IRM 2.3.17.7,
Command Code ESTAB—Error Messages.
8
2
MFT- must be entered and must be in “nn” format. Whenever the MFT is “52”, then the Form
Number must be entered as either “706” or “706NA”, and the Tax Period must be “000000”.
See IRM 2.3.17.7, Command Code ESTAB—Error Messages, and see IRM 2.3.17, 8,
Any line marked with # is for official use only
4-27
Item
Line
Description
Command Code ESTAB—Consistency Messages.
9
2
FORM NUMBER- If entered, use the Form Number of the document being requested. For
requests that require Master File research, it must be a tax return that is processed to the
Master File. When the Form Number is either “706” or “706NA”, then the MFT must be “52”,
and the Tax Period must be “000000”.
10
3
TAX PERIOD- Must be in the format “nnnnnn”, and the fifth and sixth digits must be “01” – “12”.
The only exception to this guideline is when the Tax Period equals “000000”. See IRM 2.3.17.7,
Command Code ESTAB—Error Messages, and see IRM 2.3.17,8, Command Code ESTAB—
Consistency Messages.
11
3
EMPLOYEE PLAN NUMBER- must be 001-999 when entered for EPMF. TIN must be present
in EIN format if DLN research is required.
12
3
NAME CONTROL- If entered, must meet standard validity criteria. See IRM 2.3.17.7, Command
Code ESTAB—Error Messages.
13
5
SERVICE CENTER STOP- If entered, must be used by Service Center employees only. It must
contain the Service Center Stop of the requestor. Following the stop number, the two-character
State-Code of the requestor should be entered. The state abbreviation should be the last entry
on that line. For example: FSC STOP 1234 CA. If an entry is made here items 14, 15, 16, 17
and 18 must be blank.
14
5
STATE CODE- if entered, item 13 (SC Stop) must be blank. ST-CD is the two-character State
Code of the requestor address after entering the requestor’s State Code and entering
BOD/AREA-NUM (Line 10, Item 20) depress Enter/XMIT on your keyboard. ESTAB will provide
a list of addresses for the requestor - follow instructions on line 24 of monitor.
15
5
ADDRESS-NUMBER- if entered, allows users to retain address information when processing
multiple successive ESTAB requests. If an entry is made here, items 13, 14, 16 and 18 must be
blank.
16
6
REQUESTOR ADDRESS LINE 1- if item 14 (SC CODE) was used to obtain the requestor’s
address, the Street address will appear on line 6.
17
6
REQUESTOR STREET ADDRESS STOP- Put Street Address Stop here. If Street Address
Stop is saved from previous ESTABD request, it will be pre-filled when the ESTABD input
screen appears.
18
7
REQUESTOR ADDRESS LINE 2- if item 14 (SC CODE) was used to obtain the requestor’s
address, the City, State and Zip Code will appear on line 7.
19-
20
8-9
REMARK LINES- These lines should be used to provide additional information to the individual
searching for your requested information. Whatever is input in these fields will print on the Form
4251 in the same format as it was input. Exceptions: Special Characters such as, “?”, “!”, “;”,
and “=” will print as a blank space.
For documents, not in DLN order and kept on the Alpha File, use the full Taxpayer’s name and
TIN in the Remarks line.
21
10
BOD/AREA NUMBER- must be entered. Must be numeric. Valid codes are 1 through 15.
22
10
MULTIPLE DOCUMENT REQUESTS- Enter Y to make multiple document requests against a
single taxpayer account. When you transmit the request, the fields for the additional requests
will appear on the lower half of the screen.
Note: ESTABD does not support Universal Access.
C. Request Codes
Code
Purpose
B
Causes the words “ENTIRE BLOCK” to print below the DLN and causes the serial number of the DLN to be
suppressed. It requests the files charge-out and forwards a complete block of documents. Request Code
B is authorized by current IRM Handbook procedures to request blocks of original documents. For further
information, refer to IRM 3.5.61, Files Management and Services.
C
This request code causes the words “COPY ALL” to print below the DLN on Form 4252. It requests a copy
of all of a return or other document.
E
This request code causes the words “CRIM INVESTIGATION” to print below DLN on Form 4251. It is used
to request the original return for the Criminal Investigation Division.
F
This request code causes the word “FOLLOWUP” to print below the DLN on the Form 4251. Use it when
requesting an original document that you have already requested once, if you have not received any reply
to your first request.
G
This request code causes the words “GAO FINANCIAL AUDIT” to print below the DLN on the Form 4251.
I
This request code causes the word “INFORMATION” to print below the DLN on the Form 4251. It requests
Any line marked with # is for official use only
4-28
Code
Purpose
the files to provide information from a return or other document. The information needed should be
specified in the Narrative portion of CC ESTAB.
K
This request code causes the words “COPY-SEE NOTE” to print below the DLN on Form 4251. It requests
that only a specified part or parts of a return be copied. The parts needed should be specified in the
Narrative portion of CC ESTAB.
MUV
These request codes are reserved for specified use by management. Do not use them unless so directed.
O
This request code requests an original document. The word “ORIGINAL” is printed before the DLN on the
Form 4251. Request Code O may be input for a request for tax returns only, unless the requestor is
authorized to receive the originals of documents other than tax returns. Refer to IRM 3.5.61, Files
Management and Services. With this exception, use request codes C, K, P or I for documents other than
tax returns.
P
This request code causes the words “COPY-PAGE 1” to print below the DLN on Form 4251. It requests a
copy of the first page only of a return or other document.
R
This request code is used for reimbursable photocopy requests received from taxpayers. The words
“REIMBURSABLE COPY” are printed below the DLN on the Form 4251.
S
This request code is used for requesting the scanning of paper documents into CIS. The words “COR.
IMAGING SYSTEM” are printed below the DLN on the Form 4251.
T
This request code is used to recharge documents. The word “RECHARGE” is printed below the DLN on
Form 4251.
W
This request code indicates a request only for a W-2. The words “W-2 ONLY REQUEST” are printed below
the DLN on Form 4251.
X
This request code is used to request a print of a CIS scanned document. The words “CIS PRINT
REQUEST” are printed below the DLN on the Form 4251.
D. DLN UNKNOWN
Oftentimes, the TIN is not known for a “block of documents” request. Only in those instances would the requestor dummy
the TIN information field using the following guidelines:
(a) EINs — 07-0000000
SSNs — 000-00-4320
The underlined portions contain the required values. The non-underlined portions are the suggested
numeric values.
(b) Use an appropriate File Source for the type of document being requested.
Note: Use Request Code C, E, F, G, I, K, O, P or R for Master File documents when the DLN is unknown.
E. Alpha Filed
Form
List of Alpha Filed Documents:
11-C
Special Tax Return and Application for Registry-Wagering
706
United States Tax Return (Before July 1973).
709
United States Gift Tax Return.
843
Claims (no DLN)
957
U.S. Information Return by an Officer, Director, or U.S. Shareholder with respect to a Foreign
Personal Holding Co. (Processed in PSC)
958
U.S. Annual Information Return by an Officer or Director with respect to a Foreign Personal
Holding Co. (Processed in PSC)
1040C
U.S. Departing Alien Income Tax Return
1040X
Amended U.S. Individual Income Tax Return (no DLN)
1041A
Trust Accumulation of Charitable, etc., Amounts (Processed in PSC)
1065
U.S. Partnership Return of Income
1120X
Amended U.S. Corporation Income Tax Return (no DLN)
1128
Application for Change in Accounting Period
2031
Waiver Certificate to Elect Social Security Coverage (Ministers)
2063
U.S. Departing Alien Income Tax Statement
2119
Sale or Exchange of Principal Residence
2290
Federal Use Tax Return on Highway Motor Vehicles (Before July 1973)
2553
Application to File 1120S Prior to January 1, 1975
2555
(Loose) Statement to Support Exemption of Income Earned Abroad
2950
(Loose) Statement in Support of Deduction for Employees Pension, Profit Sharing, Trust or
Any line marked with # is for official use only
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Form
List of Alpha Filed Documents:
Annuity Plan if no return is filed
3115
Application for Change in Accounting Periods
3206
Information Statement by United Kingdom Withholding Agents Paying Dividends, from U.S. Corp,
to Residents of the U.S. and certain Treaty Countries. (PSC)
3491
Consumer Cooperative Exemption Application
3520
Creation of Transfers to Certain Foreign Trusts
3975
Mailing List Information
4250
Campus Report of Large IMF TDA/BAL DUEs
4361
Application for Exemption from Self-Employment by Clergymen
4415
Exemption for Self-Employment Tax (Public Official)
4876
Election is to be Treated as a DISC (Form 1120)
8282
Donee Information Return
8606
Non-deductible IRA Contributions, IRA Basis and Non-taxable IRA Distributions
EPA Form 3300-3
Undelivered IMF Returns (unsigned)
VS-3 (Government of Netherlands Antilles)
The following procedures using CC ESTAB should be followed to request all Alpha filed returns. (See IRM 2.3.17 for valid
format entries and request codes.)
1
ESTABDO012-1234567N
2
086
3**
EMPLOYEE NUMBER (N)
4
12 1042
5
198912
6
HENR
7
TP JOHN HENRY
8
392 HOWARD
9
BURLINGTON, VT
10
NMF
Notes:
See previous example for explanation of lines 1 through 6.
**To delete a request, input an “N” after the Employee Number on Line 3.
The taxpayer’s name, address and specific DLN, if known, must be entered in the Remarks Section.
For NMF documents, enter the TIN in the remarks if known, and enter “NMF” in the remarks section.
If the request is for a PRE-ADP document retained under a DLN other than the standard 14 digit DLN, enter in the
Remarks Section: PRE-ADP DLN Chargeouts
F. Steps to Take When Return is Charged Out
(a) Check the DLN for correctness. The most frequent problem is transposition of digits.
(b) Read the notations placed on the request by Files personnel. For example, a return may not be available
because it is being processed under a different SSN or EIN, or the person who has the return may not be
able to release it. From the data given determine when to resubmit the request.
(c) Check for a new refile DLN when chargeout information reflects a function responsible for making corrections
to the taxpayer’s account. Campus functions most likely to do so are Examination, Adjustments, Statute, and
Technical. However, adjustments also may be made in Notice Review, Wage Correction, Special Processing
functions, and some areas of Accounting.
(d) Returns that are charged to Campus returns processing functions, such as Unpostables, Rejects, or Error
Correction, are usually corrected fairly quickly and returned to Files for refiling. Resubmit these requests
Any line marked with # is for official use only
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within two weeks.
(e) In the event the return is charged-out and the requester has a lower priority than the person who has
possession of the return, the form will be noted to show in the “Remarks” section as to who has the return and
why it cannot be released. (See.11 Priorities this section and Section 1 page 1-1 for abbreviations.)
(f) Other possible notations follow below:
Notation Definition
Blocking Missing
(BNIF)
There is no block or block misfiled. Recheck for DLN error.
CPs 36 and 36A Duplicate filing. Return charged out. (IMF Notice)
CPs 193 and
193A
Duplicate filing. Return charged out. (BMF Notice)
CP 436 Duplicate filing. Return charged to Adjustment Section—RMF.
CP ( ), Cycle 19
7411, or Date of
Notices
Return was pulled for action in areas, such as Notice Review, Special
Processing, Wage Correction, and Adjustments.
No Record (NR) Used by Research to indicate that there is no record of a particular
transaction, usually a tax return, for a given taxpayer.
I/S 8252 Microfilm Index and Settlement Registers were checked through Cycle
198252. NR, I/S 8252 means no record of the desired information through
Cycle 198252.
A/R 8252 The microfilm Accounts Register was checked through Cycle 8252, and any
information found is attached. NR A/R 8252 means no record of the desired
information through Cycle 198252.
NRA 8252 Noted only on requests received without a Social Security Number (SSN) or
Employer Identification Number (EIN). The microfilm alpha register was
checked and the taxpayers name is not listed.
Per Block Sheet This information is taken from Form D813 or 1332.
G. Employee Assignment Number
(a) A ten-digit number is assigned to every authorized terminal operator. All 10 numeric digits are required unless
otherwise stated under a particular command code.
(1) The first and second digits denote the Campus or File Location Code.
(2) The third, fourth and fifth digits denote the organizational function. See below for valid IDRS organization
codes.
(3) The last five digits denote the individual Employee Number.
(b) The valid IDRS Organization Codes assigned in the Area offices are:
Code Definition Code Definition
000 Not Used 910-919 Reserved
001-
099
Archive Files 920-929 Inspection
100-
299
Collection Division 930-939 Not Used
299 Collection cases monitored by
the Special Procedures
function (SPf) and the
Collection Support function
(CSf)
940-949 Reserved
300-
399
Reserved 950-954 Computer Services/Information
Systems Division
400-
599
Taxpayer Service Division 955-959 Training
600-
799
Examination Division 960-964 District Counsel
800-
824
Reserved 965-979 Appeals
825-
849
Employee Plans/Exempt
Organizations
980-989 Problem Resolution Program
850- Criminal Investigation Division 990-994 Disclosure Officer
Any line marked with # is for official use only
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Code Definition Code Definition
899
900-
999
Miscellaneous 995-998 National Office and EST (Enterprise
Systems Testing) Personnel
900-
904
Resources Management 999 NOT USED (TeleTax)
905-
909
Adjustment Branch
19 Attachments to Returns
Many functions have items of correspondence, history files, etc., that need to be attached to returns when there is no need
to examine the return involved. Only essential items should be attached since file space is very limited.
(1) If the return has not posted to the Master File but the association of an attachment is deemed necessary the input
of a TC 930 may be appropriate. See IRM 102.4.
(2) There are three restrictions to the use of TC 930.
(a) The TC 930 should not be input for a tax return after the return due date as extended unless it is known the
return has not posted and should post in the near future.
(b) Absolutely no TC 930s should be input more than 36 cycles after return due date as extended or if TC 59X
has posted.
(c) A TC 930 cannot post and should not be input more than one year in advance of the return due date.
(3) If IDRS is not available, a Form 3177 should be prepared in accordance with IRM 3.11.70.
(4) If the latest DLN is known, prepare necessary form, attach it to the front of the attachment item and route it to
Campus Files.
(5) If the attachment must be associated with the return, state this in the remarks section of your input document.
(6) When Files receives the attachment form or push code notice (generated at the Master File when both the TC 930
and TC 150 have posted), they will associate the attachment with the return indicated. If the return is charged out,
they will flag the attachment and leave it in the block to be associated when the return is refiled. There are three
exceptions to the flag procedure. The push code notice shows “no record” of the return, the notices shows “not
liable—TC 590/591 has posted” or the initiator has indicated that the item must be attached and the return is
charged out, the attachment items will be returned to the initiator.
Any line marked with # is for official use only
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This page is for User Notes
Any line marked with # is for official use only