Non-Master File Pocket Guide by docharv

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									Non-Master File Pocket Guide
I B E A IMF BMF EPMF IRAF

P
N 1/ N/A D C

PMF
NMF Computer Generated TC posts to NMF only Not added to NMF when transferred Debit Credit

~IRS

Department of the Treasury
 Internal Revenue Service


pUblish.no.irs.goY
Document 10978 (Rev. 10-20(6)
 Catalog Number 272880


Automated Non-Master File
1	 Background
The processing of Non-Master File (NMF) accounts has existed for several years. At one time the processing of NMF accounts consisted of manually posting account activity onto a Unit Ledger Card (ULC). This process was changed in 1991 with the introduction of the Automated Non-Master File (ANMF) system. The ANMF system is astand-alone database, which contains all open, closed and archived NMF accounts processed at the Cincinnati Submission Processing Campus. Unlike the Master File (MF), where all assessments for the same tax period are posted to one account, a NMF account is established for each assessment. Therefore, the NMF taxpayer may have several accounts for the same tax period (IRC 6201). The tax account data, which is stored on the ANMF system, resides on a Sun E15K platform located at Enterprise Computing Center, in Memphis, Tennessee (ECC-MEM), formerly (TCC). Accessing data on a particular ANMF database for research purposes is accomplished by utilizing a password. There are seven basic conditions, which require NMF processing: (1)	 Large Dollar Accounts - Accounts which have balances too large for the Master File to process. (2)	 Overilow Accounts - Accounts which have an excessive amount of transactions for the Master File to systemically process. (3)	 New Legislation - Accounts which require immediate tax law Implementation, but time does not permit for extensive modifications to the Master File, (4)	 Immediate Legal Assessments - Accounts which require immediate (24 hours) legal assessments when the Master File would be too slow to post the assessments.

(5)	 Reversal of Erroneous Abatements - Accounts which require reversal of erroneous abatements when the Assessment Statute Expiration Date (ASED) has expired, (6)	 Form 5500 (MFT 74) - Effective January 1,2006, Form 5500 Penalty Assessments are processed to the Business Master File (BMF),
(7)	 Child Support Cases - Child Support cases where collection of payments have been ordered by state courts but have fallen into arrears,

As of January 2006, there are approximately 55,000 open NMF accounts nationwide,

2.	 Research Capabilities
NMF accounts can be accessed through Power Term on a network
 PC by acquiring a password via Online Form 5081 at ECC-MEM,
 One password will allow you to research NMF accounts at the
 Cincinnati Submission Processing Campus,
 NMF accounts can also be accessed (NMF icon is needed) via
 Desktop Integration (01),


3.	 All NMF Notices now have Toll Free Numbers
In keeping with our commitment to IRS' Mission statement, all NMF Notices include 1-888-829-7434 as a Toll Free Number for taxpayers to inquire about their notice, Upon dialing the Toll Free Number, the call is directed to the appropriate service center based on the taxpayer's area code,

4.	 Account Specialist
The NMF Account Specialist provides technical assistance on complex Non-Master File issues and individual accounts and performs similar work as that found in the majority of non­ supervisory positions assigned to the unit (For more details see IRM 3,17.46,14)

5.	 NMF Customer Service Representative (CSR)
There are several Customer Service Representatives (CSRs) at each of the Submission Processing Campuses designated to respond to NMF taxpayers calling the Toll Free Number. CSRs access the ANMF system to review the taxpayer's account and reply accordingly. Procedures in handling NMF accounts are incorporated into the Customer Service IRM 21.7.

6.	 User Friendly Transcript
A "Taxpayer Friendly "transcript can be requested on NMF. This transcript should be sent to the taxpayer in lieu of a hand wrillen tax account. (For more details see IRM 3.17.46.13.2)

7.	 Pocket Vest Guide
Pocket Vest Guide Document 10978 is available through your local SID Site. It contains a MF to NMF Conversion chart, Pending Transcription Identification Codes, Frequently lIsed Toll Free Numbers, Abstracts, Doc Codes, MFTs, True Tax Class, and several other Miscellaneous Job Aids.

8.	 NMF Web Site
A Web Site is available on the Intranet, which contains Important NMF information. Here are the main links found within the site: (1) Home page: NMF Background Information (2) Latest News: Latest NMF News (3) NMF Training: Training material

(4) Contacts: (5) NMF FAQ:

NMF contacts in the Service Center Accounting Section Office Frequently Asked NMF Questions

Visit the site at: hllp:llwww.hq.irs.gov/bmfppg/abouuevenue_and_ nmf.htm and click on the SC Accounting bullon.

9.	 Business Operating Division (BOD) Codes and Client Codes
In October 2000, the ANMF database was updated with the respective BOD Codes (BODC) from the Master File accounts as indicated below. Originators are responsible for annotating the BODC on all documentation for processing to NMF. MF	 IMF	 BMF	 BOD Wage & Investment Small Business & Self Employed (TIC 150 is < $10,000,000.00) Large & Mid-Sized Business (TIC 150 is > $10,000,000.00) Tax Exempt & Government Entities BODC WI SB

BMF	

LM

EPMF	

TE

Presently, the BOD Client Codes (BODCC) have yet to be determined. This is a three character field which can be alpha, numeric, or both. Each Business Operating Division is responsible for assigning the BODCC to the taxpayer's account. The purpose of these codes is to further categorize the taxpayer's account within the BOD.

10. Child Support
The ANMF system provides a means for assessing, collecting and reporting of Full Collection Child Support payments. State Child Support Enforcement Agencies provide the Secretary of Health and Human Services (HHS) with information of certain individuals (obligors) who are in arrearage of at least $750.00. HHS will certify and forward the case to IRS for collection activity. (For more details see IRM 3.17.46.6)

11. Transaction Codes
Listed are the transaction codes used within the ANMF system. Almost all of the transaction codes used on the Master File are applicable on the Non-Master File. However, there are some distinct differences. (D =Debit, C =Credit, • =Transaction codes must be converted for NMF processing)
MF

Convert From
MFto Nl\.U'

TC
Code 000 001' 002" 003" 004' ODS" 006'

File I/B/E I/B/E/A IIE/A B BBMF IIB/E I/B/E/A I/B/A liB 118/E/A I/B/E/A I/B/E/A I/B/E/A IIB/E/A I/B/E/A IIA E I/B/A I/B/E/A I/B/E/A 8 B

DIC

Title

001'
008" 011 012 013 014 015 016 017 017 018 019 020 022 023

Establish an Account or Plan on MF Resequence an Account Failure 10 Resequence Duplicate Tax Module Parlial Merge Partial Merge Resequence For Merge Resequence to MF location Carrier Transaction: Generates TC446 Complete Merge EIN, SSN Change Reopen Entity Account or Plan Name Change Address Change location and/or Zip Change Entity Code Change Spouse SSN Change File Folder Number Change Release Undel Refund Ck Freeze Zip Code Assignment Delete Account or Plan Irom MF Delete EO Submodule Reverses TC 024

MF TC Code

Converl
 From
 Mf'lo
 NMF

File

DIC

Title

024 025' 026' 030 040 041 052 053 054 055 057" 058 059 060 060 061 062 063 064 065 066 070 071 072 073 080 090 091 092 093 094 095 096 097 110' 120 121 122 123

B A

I/B/E/A I/B/NN
I/B/A I/B/A B

B/E
B B B B B I B B B B B B B B B

B I B B B B B B B B

B I/B

Election to Lobby No Resequence SSN Delete Change TIN or Old Plan Data LOC Code Change (Change in SC) SSN/Name Change to Valid Seg SSN/Name Change to Invalid Seg Reversal of 053, 054, 055 Plan Year Emling Month Cllange Retained FYM Rev Proc. 87-32 Retain, change or adopt Reverses 054/055 Rejection ot Form 8716 Rejection ot Form 1128 Deferred Taxable Gain FSC Election Revoke FSC Reverse Erroneous FSC FSC Election received FSC Election denied FSC Revocation received Terminafe FSC Church Exempf from Social Security Taxes Revocation of Church Exempt from Social Security taxes Delelion 01 TC 070 Input in Error or correction Reverses 071 Validates Spouse's SSN Small Business Election Terminafe Small Business TC 090, 093, 095 or 097 Error Correction Application for Small Business Election Application lor Small Business Denied Application for Small Business Pending Small Business Election Terminafed Application for Small Business Pending National Office Approval WPT return to GMF Unposfable System Account Disclosure Code (Input or Generafed) Posts Employee Plan Characferistics Reversal 01 TC 121 Updafe ot Employee Plan Characteristics

Convert MF From TC MF'IO Code NMF

File

DIC

Till,­

123 125 126 127 128 129 130 131 132' 136 137 140' 141" 142" 148 149 150' 150' 151 152' 154 155 156 157' 159 160 161 162 166' 167' 170 171 176" 177' 180 181 186' 187' 190

180 181 340

Update of Employee Plan Characteristics Plan Termination Reversal of TC 125 Administrator Data Change Change Plan Name anti Adminislrator Data HHS Request Entire Account Frozen tram Refunding Reversal of TC 130 Reversed TC 130 Suppress Issuance DI F1D Alert Reverses TC 136 IRP Delinquency Inquiry Delinquency Inquiry Delinquency tnvestigation Accelerates TDA/TDllssuance Reversal ot TC 148 i/B/E/A! D
 Tax Assessment~Return PIN Entily Created by TC 150 IIA Reversal of TC 150 or 154 EPMF IRAFReport E/A SuppressiDn Entily Update by TC 150 IIA Posting of Forni 5330 Tax Data E Form 5500 Sched. B E EPMF Second Leller E Schedule A B Selilement Data I I/B/NN D
 Manually Com pUled Delinquency Penalty IIB/A/N C
 Abate Delinquency Penalty Failure to File Penally Restriclion Deletion I/B/A D Delinquency Penalty I/B/A IIB/A C Abate Delinquency penally D ES Tax Penalty IIB/N C Abate ES Tax Penally I/B/N liB D Generate ES Tax Penally liB C Abate Generated [S Tax Penalty I/B/N 0 Deposi! Penally (FTO) C Abate Deposit Penalty (FTD) IIB/N B D Generated Deposil Penalty (FTD) B C Abate Deposit Penalty 0 Manually Assessed Interest Transferred in IIB/A (See TC 370) E E E E E I liB liB I B B I I/B/E IIB/E liB liB

Com'erl From MF MFto TC Code NMF

File

D/C

Title

191 196' 197' 200 201 234 235 238' 239' 240 241 246' 247 270 271 272 276' 277' 280 281 286' 287 290 291 294 295 29B 299 300 301 304 305 308 309 310 311 320 321 336' 337' 340

341 340 341

IIBIA IIBIA IIBIA I/AiN I/AiN IIBIN IIBIN B B I/B/AiN I/B/AiN B B I/B/AiN IIBINN IIBIA IIBIA IIBIA I/B/NN IIB/AiN IIBIA B IIBINN IIB/AIN liB liB liB liB IIB/AiN IIB/AIN liB liB liB liB liN liN IIBINN I/B/A/N IIBIA IIBIA I/B/A/N

C D C D C D C D C D C D C D C D C D C D C D C D C D C D C D C D C D C D C D C D

234 235

240

270 271

280

290 291 290 291

300 301 300 301

Abate Assessed Interest-Transterred in (See TC 370) Generated Assessed Interest Abate Assesserllnterest Ider1lilication Number Penalty Abate TC 200 Manual Daily Delinquency Penalty Abate TC 234/238 Generated Daily De',inquency Penally Abate Daily Delinquency Penalty Miscellaneous Penalty Abale Mise, Penalty B752 or 1065 Penalty Abates TC 246 Failure to Pay Tax Penalty (Manual) Abate FTP Tax Penally (Manual) FTP Tax Pen Restrict Deletion FTPTaxPenalty Abate FTP Tax Penalty Bad Check Penalty Abate Bad Check Penally Generated Bad Check Penalty Abatement of Bad Check Penalty Additional Tax Assessment Abate Prim Tax Assessmenl Adiusts TC 295 or 305 Tax decrease with int dale Additi9nal Assess wilh int. Date Abate Prior Tax Assessment Examination Tax Assessmenl Abate Prior Tax Assessment Examination Adjust TC 305 or 295 Exam tax decrease wilh int. date Additional Tax Assess with Int. Date Abale TC 308 Penally - Failure (0 Report Income trom Tips Abate TC 310 Fraud Penalty Abate Fraud Penally Interest Assessment Abale Assessed Interest Restrict Interest Assessment

Cooverl MF From MFto TC Code NMF

f'ile

DIC

Title

341 342 35G 351 36G 361 37G 380 386" 388 389 40G 402 420 421 424 425" 427 428" 429 430 430" 446" 450 451 459" 460 462 463 464 470 471 472 474 475 480 481 482 483 488 489

N/A N/A N/A N/A N/A

IIB/A/N C I/B/A IIB/NN D IIB/A/N C IIB/NN D I/B/A/N C D t/B/A D IIB/A IIB/A D D I/B/A I/B I/B/A/N IIB/A/N i/B/E IIB/E/A I/B/E I B C C D

N/A N/A N/A

I/B/E I/B I C I/N IIB/E/A IIB/A D C IIB/A B IIB/E/A/P I/B/E/A liB I/B IIB/A/N I/B/A/N 1/fJ/A/N IIB/E I/B/A IIB/A/N IIB/A/N IIB/A/N IIB/A B B

Reslriclerllnterest Abatement Interest Restricted Deletion Negligence Penally Abate Negligence Penally Fees and Collection Costs Abate Fees and Collection Costs Account Transfer-in Overpayment cleared manuatly under $1 Overpayment cleared under $1 Statute Expiration Clearance \0 Zero Balance & Removal Reversal of Statute ExpiratIOn Account Transfer-out Account Re-Transferred-In Examination Indicator Reverse ExaminatIOn Indicator Examination Request Indicator Reversed TC 424 Requests Returns Irom SERFE File or SEPRE File Examination 01 Appeals Case Transler Request AIMS Update from MF Eslimated Tax Declaration Entlly Created by TC 430 Merge Transaction Assessmenllndicator Transferee Liability Reversal of TC 450 Prior Quarter Liability Extension of Time for Filing Correction of TC 460 Waiver 10 File on Maq Tape Reversai 01 TC 463 TP Claim Pending Reversal of TC claim Pending Reversal of Taxpayer Claim Pending Interrupts Normal Delinquency Processing Perm lis TDllssuance Offer-in-Compromise Pending Oller-in-Compromise Rejected Offer-in-Compromise Wiliidrawn Correction of TC 480 InstallmenliManual Billing Installment Defaulted

Converl I\1F From I\1F to TC Code NI\1F

File

DIC

Title

490 494 495 500 502 503 510 520 521 522 524 525 528 531 532 534 535 537" 538 539 540 542 550 560 570 571 572 576' 577' 582 583 586 590 591 592 593 594 595 596 597 598

P I I liN liN I

I I/B/A/N IIB/NN IIB/NN

530 531 531

N/A

I/B/NN IIB/A/N IIB/NN IIB/A C IIB/A D liB B B IIA IIA I/B/A/N I/B/A IIB/A IIB/A I/B/A I D I C IIB/E IIB/E B I/B/E liB IIB/E IIB/E IIB/E IIB/E IIB/E I/B/E IIB/E

Magnetic Media Waiver Notice 01 Dellc,ency Correction of TC494 Military Deferment TC 500 E,TOr Correclion TC 500 change to 503 wilen posting TC 502 Release tnvalid SSN Refund Freeze IRS Litigalion Reverse IRS Litigation TC 520 Error Correction Coltateral Agreement Pending, Suspends Collecl'ron Collateral Agreemenl no longer pending Uncollectable Account Reverse TC 530 Correcl'ron of TC 530 Processed in error Expired Balance Write-olt Reversal 01 TC 534 Reversal ot Uncollectable Status 100% Penalty Cases wlo 100% Penalty Cases Reversal Deceased Taxpayer Correction of TC 540 Processed in Error Collection Stalute Extension Assessment Statute Extension Additional Liability Pending Reverse TC 570 Correction of TC 572 Processed III error Unallowable Tax Hold Reversal of TC 576 Indicates Federal Tax Lien Filed Reverses TC 582 Transfer/Revenue Receipt Cross Ref Tin No Return Secured No Longer Liable Reverses Satisfying Trans Unable to Locate Taxpayer Refurn Previously Filed This Period Account Referred to Examination Satisfying Transaction-CID Satisfying Transaction-Surveyed Satisfying Transaction-Shelved

MF'

Convert From
MFlo

TC
Code

NMF

File

DIC

Title

599 600 604 60S 606" 601' 608' 609" 610 611 612 620 621 622 630 632 636' 637' 640 641 642 650 651 652 660 660 661 662 666" 667' 670 671 672 678 679 680 681 682 690

606

670 671 672 800
802 800 802

IIB/E I/B C I/B liB IIB/A/N C I/B/NN D IIB/NN C I/B/AIN D C IIB/N D I/B/N D IIB/N C B B D D B C I/B I/B I/B C liB I/B/A/N I/B/NN IIB/A/N B/N BIN B/N B I/B I/B/N IIB/N I I I/B/NN I/B/NN t/B/A/N B B IIB/A/N I/B/NN IIB/A/N I/B/N D

D C D D C D D C C 0 0 C 0 C 0 0 C 0 C 0 0 C

430 430

700 820

670 672

Taxable Return Secured Underpayment Cleared manually Under $S Assessed Deb;! Cleared Generated Reversal of TC 604 Underpayment Cleared Under $S Reversal ot Underpayment Cleared Statute Exp'rralion Clearance Reverse Statute Expir. Clearance Remittance With Return Bad Check With Return Correction of TC 610 Processed in error 1,1itiallnstallmenl Payment Ball Ck for Installment Payment Correction of 620 Processed in Error Manuat application of Appropriation money Reversal of Manual Application of Appropriation Money Separate Appropr:ations Retundable Credit Reversal of Separate Approprralion Relundable Credit Advanced Payment at Delermined Deficiency Bad Check on /\dvanced Payment Correction of TC 640 Processed in error Federal Tax Deposit (FTD) fnvalid FTD (Bad Check) Correction of TC 650 Processed in error FTD Estimated Tax Payment ES or FTD Bad Check Correcfion ot TC 660 Processed in error ES Credit Transler-In ES Debit Transfer-Out Subsequent Payment Bad CK-subsequenl Payment Correction 01 670 Processed in Error Credil for Treasury Bond Reversed TC 678 Designated Interest Payment Bad Check Interest Payment Correction of 680 Processed in Error Oesignaled Penalty payment

Convert MF From MFto TC Code NMF

File

DIC

Title

691 692 694 695 700 701 702 706710 712 716­ 720 721 722 730 731 732 736740 742 756760 762 764 765 766­ 767 767 768770 771 772 776777780 7B1 782 788 790 792 796"

I/B/N I/B/N IIB/A/N I/B/AIN I/B/A/N liB I/B/A/N liB I/B/N I/B/N IIB/N IIB/A I/B/A IIB/A I/B/AIN IIB/N I/B/A/N liB IIB/A/N IIB/AIN B I/B/A/N t/B/AIN liN liN IIB/N IIB/N liB I I/B/AIN BIN tiBIA I/B/A IIB/A/N I/B/AIN IIB/A/N I/B/A/N tiBIA B/A B/A B/A

D D C D C D D C C

702 700

0
C C D D C D D C C D C C D C D C D D C C D D C D

841 B43 843

730

700

764

770 772

700 820 700

C D C

Bad Check Designated Penalty TC 690 Error Correction Designated Payment ot Fees and Col'iectinn Costs Reverses TC 694 Credit Applied Reverse TC 706 TC 700 Error Correction Overpayment Applied From Another Tax Module Credit Elect Overpayment Applied TC 710 or 716 Error Correclion Credit Elect Overpayment Applied Refund Repayment Bad Check Retund Repayment TC 720 Error Correction Overpayment Creditlnteresl Applied Reverse TC 736 Manually Correction 01 TC 730 Processed in error Interest Dverpayment Applied Undelivered Refund Check Deposited Correction 01 TC 740 Processed in Error Overpayment Interest lrom IMF Substantiated payment Correction of TC 760 Processed in error Earned Income Credit Earned Income Credit Reversal Generated Refundable Credit allowance Generaled Reversal TC766 Rejected TOP Offset Reversal wlOTN Earned Income Credit Interest Due Taxpayer TC 770 or 776 Inl Reversal TC 770 or 776 Error Correction Interest Due on Reversaltnteresl Due Taxpayer Master File Account Compromise Defaulted Account Compromise TC 780 Error Correction Collateral Offer Compleled Manual Overpayment from TC 790 or 796 Error Correction Overpaymenl Credit Irom IMF

COli vert MF From MFto TC Code NMF

File

DIC

Title

BOO B02 B06Bar Bl0 Bl1 B20 B21 B22 B24 B26B30 B32 836' B40 B41 842 B43 B44 B45 846B50 B51 B52 B56' B60 B76' B90 B92 B96'

'/B/N
BOO B02 IIB/N liB

1/8
I I

C 0 C 0

I/B/NN 0
B22 B20 820 I/BC

I/B/NN C 0 118
0 0 C I/B/N 0 liB I/B/A/N 0 IIB/NN C C BIN D IIB/A I/B/A IIB/A 0 liB 1/81NN 0 IIB/N C C I/B/A 0 liB N
liB IIB/N

B30

B40

B40

B50

B50 820 B22 820

0 0 C 0

B97 89B B99 901 902 903 904 920 922

B22

I liB liB

C

IIB/E/A IIB/E/A 1/8/A
I/B/E/A I/B/A I

Credit for Withheld Taxes
 TC BOO or B06 Error Correction
 Credit for Wilhheld Taxes and Excess FICA
 Withhoiding Credits Reversed
 Refund Freeze
 Reverse Refund Freeze
 Credit Transferred
 Reverses TC B26
 Reverses TC B20
 CR Transter-Rele,ses
 Overpayment Translerred
 Credit Elect Transterred
 TC B30 nr B36 Correction
 Credit Elect Transferred
 Refund Prior to Settlement
 Cancelled Refund Deposited
 Refund Deletion
 Check Cancellation Reversal (TC B41)
 Erroneous Refund
 Reverse Erroneous Refund (TC B45)
 Overpayment Refund
 Overpayment In!. Transferred
 Reverse TC 856
 Correction ot TC B50
 Overpayrnentln!.
 Reverses An Erroneous Abatement after
 ASED has expired
 Overpayment In!. Transfer to BMF
 Overpayment Cr. Transfer to BMF
 TC B90 or B96 Error Correction
 PreViously posted OMF offset
 Note: DMF TC B96 will no longer occur
 alter 1/11/99 OMF offset reversal TOP offset initialed by FMS TOP olfset reversal initiated by FMS or Agency RefundiReversal Delete IORS Indicalnr Service Center IDRS Indicator Master File IDRS Entity Delete Notify IDRS Entity or Module Not Present IDRS Notice Status IRP Underreporler Status Transaction

Convert From MFto TC Code NMF MF

File

D/C Tille

924 930 932 950 951 952 960 961 962 970' 971 973 976' 976 977' 977 980 982 984 986 990 991' 992" 993' 994' 995­ 996' 99B' 999"

I IIB/E 1/8/E I t I 118/E IIB/E IIB/E B I/B B B IIA IIA E B B B B t/B/EiA IIB/A I/B/E/A IIB/A 12 liB liB B A

670 670

C C C

IRP Communication Return Required Suspense Reverses TC 930 Restricted Account Indicator Reversal ot Restricted Account ATC 950, aller reversal by aTC 951, is changed to TC 952 Adds CAF Indicator Reverses TC 960/zeros module CAF Indicator Updated CAF Indicator F 720 AdditiDnal Schedules Duplicate/Amended Relurn Cross Relerence TINlTax Period Dale Form 1139 Processed Posted Dup.lAmended Return Posled Duplicate Return Amended or 1040X Return Posted Consolidated Generated Amended, Late Reply, or DOL Relerral W-3/1096 Transaction (CAWR) Control DLN's-(CAWR) Adjustments ICAWR) Status Codes (CAWR) Specific Transcript Open Module Transcript Complete or Tax Class Transcript Entity Transcript Accounts Failed to MergelTranscript Gen Dillerence in Validity Status/Transcript Gen. Cross Reference Information Irom IMF to BMF 53d AccDunts Update Entity Information Update IRAF Control DLN

Pending Transcription Identification Codes AP CU DC
01

Adjustment Pending Corrected Unpostable Deleted (re-controlledl Unpostable Delinquent TC non MF-posting Deleled through normal weekly TIF update Any deleted pending transaction not I. J, or L Transaction Deleted via CC DrLtT Deleted Quality Review Transaction Retained for Research Deleted Unpostable Transaction deleled via optional weekend age routings rntity Pending Nullified lJnpDstable Regular Pending Reject Transaction Resequence

OJ

ON
DP DQ DR DU
OW

rP NU PN
RJ

RS

Non-Master File transactions will always be displayed as PN (pending) on IDRS. They Are "Intormational" Iransactions only and do not "Post" to any Master File account. Entity change transactions and dates are not retlected on the Tfue" NMF Account.

FREQUENTLY USED TOLL FREE NUMBERS Number 1-800-829-1040 1-800-829-8815 1-800-829-7434 1-877-829-5500 TY{TDD 1-800-829-4059 1-800-829-3676 1-800-829-4477 1-800-829-0433 Title 1040 - Tax Law & Basic Inlormation & assistance in lax preparation ot Proolem Resolution Office Tax Accounllntormalion Non-Master File Accounllntormal',on (lor TP use only) Non-Master File Account Information for EP MFT 74 (lor TP use only) For hearing impaired Tax questions or order forms Requesting blank tax forms Check the status of a refund (24 hour Recorded Tax Help) Report Tax Fraud Violalions

Abstracts
Doc Code 24 27 26 33 41 41 42 43 47 54 62 74 75 76 87 41 41 29 29 29 29 MFT Description Credit Adjustments Subsequent Payments NMF TDA Payments 1042 & 4277 941 Pre-ADP. 941 941 NMI 942 Pre-ADP, 942 943 Pre-ADP, 943 Audit Deticiency Trust Fund recovery penally F2749 Assessed Advance Pymt. Misc. Revenue FTD WFT/FICA Deposit Fund Applied Dishonored Check 8288 with remit 8288 non-remit 8805 8804 non-remit 8813 with remit

001 001 001 001 001

12 17 17 18 19

208 208 215 215 215 215

17 17 08 08 08 08

True Tax Class 2 . (Individual Income) 004	 10 24 27 28 62 004 72/73 47 005 44 155 81 74 76 87 004 65 211 23 212 23 54 004

20

1040 Pre-ADP, 1040. 1040NMI

30

1040NR Audit Deliciency 104150,000 (+) Pre-ADP, 1041 1041A Misc. Revenue Deposit Fund Applied Dishonored Checks 1065 8697 8697 IRC 7803 (c)

21

35 69 69 20

Multiple Abstract Numbers apply based on original assessment document

Abstracts
Doc Code True Tax Class 3 (Corporation) 24 27 28 23 23 Credit Adjustmenls Subsequent Payments 1120-IC-DISC Penally 1120JC_DISC Misc. Revenue FTD NMF Corp Deposit fund Appiied Dishonored Checks mOL. 1120M 1120-S. 1.000.000 (+) PRE-ADP. IliOS 1120-S 1.000.000 (1) PRE-ADP 1120 PRE-ADP. 1120. mONO 958 959 Assessed Advance Pyml. 1120-F Non-EHectively Connected 1120-F Effectively Connected 2438 Audit Deficiency 990-c 1066 with remit 1066 non-remit 8697 900-T 8404 with remil 1042 & 4i77 8404 non-remll 1042s MFT Description

006 006

006 006 006 006 006 006 006 006 006 007 207 i07 210 008 009 009 191

89 20 74 75 76 87 15 16 17 20 26 62 66 67 86 47 92 60 60 23 93 69 69 66 80

32 31 31 32 25 26 32 32 38 33 07 07 69 34 23 23 12

True Tax Class 4 (Excise) 30 30 30 30 30 30 45 720 Gasoline (Relailors Tax) non-commercial Aviation Domestic petroleum oil Spill tax DOC tax on imported products Ozone-Depleting Chemical (Floor Siocks) tmported petroleum products oil spilt tax

014 018 019 020 021

Abstracts
Doc Code 022 026 027 028 029 030 031 032 033 034 035 036 037 038 039 040 041 042 044 046 048 049 051 060 061 062 064 066 068 069 030 030 070 072 071 077 079 097 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 32 26 26 26 30 30 3D MFT Description Telephone service Transportallon 01 person by a'ir use of internallonal air travel facilities Transportation of properly by air Transportation by water Policies issued by foreign insurers Obligations not in registered lorm Pistol-revolvers Truck, trailer, and semilrailer chassis and bodies and tractors Olher auto chassis, etc,-Repealed 12-11­ 71 No, 36-39 Kerosene Underground coal mined @50 cents per tOil Undergrouml coal mined @2% cents per ton price Surface coal mined @ 25 cents per ton Surface coal minerf @2'10 limil per Ion Gas Guzzler Sport Fishing equipment (other than fishing rods and lishing poles) Electric Outboard Motors Bows, quivers, broad heads, and points Firearms Parts and accessories for trucks, etc, Shells and cartridges Alcohol sold bul not used as tuel Diesel Fuel - manufacturer's tax LPG (such as propane or butane) Gasoline (manufactures tax) Fuel (Inland waterways) Taxable lires Tread rubber Kerosene for use in aviation 926 with remit 926 non-remit FS Diesel FSG for Gasohol Dyed Diesel Fuel used in Trains Aviation-grade kerosene tor use in commercial avialion (other than foreign trade) Other Fuels Vaccines

81 81

Abstracts
Doc Code 098 131 135 092 101 102 103 104 105 106 107 108 109 30 12 13 30 30 30 30 30 30 30 30 30 30

MFT

Description Ozone-depleting chemicals (DOCs) l1-B 730 Luxury Tax - passenger vehicles Compressed Natural Gas Arrows Kerosene Floor Siock Diesel-water fuel emulsion Dyed diesel tuel LUST tax Arrow Shafts Dyed kerosene LUST tax Taxable tires other than biasply tires or super single tires Tax lires biasply tires or super single tires (other than super single tires lor sleering) Fishing rods and Ilshlng poles (maximum tax $10) Kerosene lor use in aviation, LUST tax on nontaxable uses and foreign trade Liquid Petroleum Gas (LPG) Taxable lires, super single lires designed for steering Fishing tackle boxes Aviation grade kerosene (lloor slock) Aviation grade kerosene used in commercial aViation (lioor stock) Biodiesel sold but nol used as fuel Pseries luels LUST Tax, other exempt fuels Compressed Natural Gas (CNG) lIquetied hydrogen Any liquid fuel derived Irom coal (including peat) Liquid hydrocarbons derived biomass lIquetled Natulal Gas (LNG) Stamp Sales 33780 3780-A l1-C 2290 4638

110 111

30 30

112
113 114 115 116 117 118 119 120 121 122 123 124 137 129 134 138 148

30 30 30 30 30 30 30 30 30 30 30 30 30 82 80 03 95 38

449 96 93 48

Abstracts
Doc Code 149 150 151 152 153 154 213 214 185 186 187 91 71 71 71 71 71 71 71 71 88 88 89 35 35 35 35 35 35 35 35 35 35 35 35 35 35 35 35 35 35 35 21 21 21 21 21 21 21 22 29 76 76 76 76 27 27 89 89 B9 B9 12 12 MFT 44 66 Description 990-PF 4720-A -Self Dealing Indis. Income . Excess Holding -Investments which Jeopardize - Taxable Expenditures . Tax on political expenditures -Tax on disqualilying lObbying expenditures 990-BI. 990-BI. 6069 5330 with remil: 5330 non-remit: Pari I, Failure to Meet Minimum Funding Part II. Excess Contributions Part III, Prohibited Transactions Part VII. Tax on Nondeductible Employer Contributions to Qualified Plans Part IV. disqualified Benefits Parr V, Excess Fringe Benefits Part VI, Certain ESOP Dislribution Part VIII, Excess Contribution Part IX. Prohibited Allocations (ESOP) Part X, Reversion 01 Plan Assets IRC 4974. Excess AccumUlations IRC 4978A. Tax on Plans or Cooperatives Disposing of Employer Securilies to which IRC 2067 applied Part VII, Section 4975 (b) Tax. Pari X, section 4971 (b) Tax Part X, seclion 4971 (b) Tax Part X, seclion 4971 (b) Tax 8725 non-remit 8725 with remit 8831 non-remit BB31 With remil 86t 2 willi remil 8612 non-remit 8613 with remit B613 non-remit 5329 Tax on Excess Contribution IRA

56 56 57 76 76

163 164 159 161 200 201 202 205 203 204 206 209 224 225 226 227 216 216 221 221 192 192 193 193 160

Abstracts
Doc Code True Tax Class 5 (Estate & Gift) 141 141 141 141 05 06 62 84 85 47 24 27/28 74 76 87 09 85 59 59 85 85 53 53 53 53 706NA 706 Assessed Advanced Pymt 706A 706B Audit Deti clency Credil Adjustments Subsequent Payments Misc. Revenue Deposit Fund Applied Dishonored Checks 709 Schedule R-I 706 (GS)D 706 (GS)T 706QDT with remil 706QDT no remit MFT Description

142 141 217 218 220 220

54 53 78 77 53 53

True Tax Class 7 (RRT) 144 01 62 47 24 27/28 74 76 87 02 71 CT-1 Pre-ADP, CT-l Assessment Advanced Pymt Audit Deti clency Credit Adjustments Subsequent Payments Misc Revenue Deposit Fund Applied Dishonored Checks 72

145

True Tax Class 8 (FUTA) 146 40 62 47 24 27/28 80 940 Pre-ADP, 940 Assessed Advanced Pymt Audit Deli clency Credit Adjustments Subsequent Payments

Abstracts
Doc Code 74 76 a7

MFT

Description Misc. Revenue Deposit Fund Applied Dishonored Checks

PENALTY ASSESSMENTS ABSTRACTS Doc Code 55/47 173 174 181 175 176 177 178 179 180 170 172 155 157 156 157 158 Civil Pen Ref

#

MFT

Description

55 65

55 55 55 55

165 156
 167
 168
 159
 171
 Civil Penalties 139 192 55/51/47 &55

RPP Penallies-IRC Sec: 6694 (a)-Negligence 522 5694 (b)-Willfull Understatement 522 6695 (I)-Negotiation ot TP's Check 522 Failure to: 6695 (a)-Furnish of Ws Check 624 6595 (b)-Sign Return 524 6695 (c)-Provide TIN 524 6695 (d)-Retain copy of List 524 6595 (e)-File Inlo Return 624 5595 (e)-Include Alillems 624 Child Support 624 TIN Penallies Form 990-Add'l Penalty Form 990AR-Add'l Pen 6584Chapler 42 Pen 6585-990AR Penalty 507 (c) Termination of PF Status EP Penalties Failure 10: 5552 (d)(l )-File Annual Registration Statement 5552 (d)(2)-File Nolilication 01 Change 6652 (e)-Fite Statement Required by Sec 6947 or 5058 6590-Furnistllndividual Statement 5592··· File Actuarial Report 5593·-Provide Reports IRA 520

5652 (a) (1), (2). (31 & 5001b) 5576 (a) 28504

Abstracts
Doc Code 192 192 194 195 200 201 202 &65 MFT Descriplion 6676 (b) 6676 (b) (add'i assessmeni) 6679 6682 (W-4 Pen) 6705 6707 6706 602 603 613 616 632 634 636

TEFRA Penalties-lAC Sec: 55/51/47 188 189 190

6770--Abusive Tax Shelter 6771 Aiding and Abelling 6772-Frivolous Relurn

628 630 666


								
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