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Section 1.

1

Abbreviations

GLOSSARY

Refer to Document 7931, Acronyms and Terms, for a more complete listing of abbreviations. Refer to the index for command code abbreviations.

Abbr.

Definition

23C

Assessment Date; Master File Notice Date

A/R

Accounts Receivable

AAC

Automated Accounting System

AAV

Accountability Acceptance Voucher

ABC

Alpha Block Control

ABIS

Audit Base Inventory System

ABS

Abstract (Number)

ACI

Assistant Commissioner International

ACS

Automated Collection System

ADCS

Automated Document Control System

ADH

Automated Document Handling

ADJ

Adjustment

ADP

Automatic Data Processing

ADR

Advance Dated Remittances

ADSI

Action Delete Status Indicator

AEIC

Advanced Earned Income Credit

AES

Automated Examination System

AGI

Adjusted Gross Income

AICS

Automated Inventory Control System

AIIS

Automated Issues Identification System

AIMF

Audit Information Management File

AIMS

Audit Information Management System

AIS

Automated Insolvency System

AM

Accounts Maintenance

AMA

Accounts Maintenance Automation

AMIR

Audit Management Information Reports

AMIS

Adjustment Management Information System

AMRH

Accounts Maintenance Research

ANMF

Automated Non-Master File

AO

Area Office

AP

Adjustment Pending

ARDI

Accounts Receivable Dollar Inventory

ASED

Assessment Statute Expiration Date

ASFR

Automated Substitute for Return

ATAF

ACS Taxpayer Account File

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Abbr.

Definition

ATAO

Application for Tax Assistance Order

ATS

Abusive Tax Shelter

ATSDT

Abusive Tax Shelter Detection Team

AUR

Automated Underreporter Project

AWMS

Automated Workload Management System

BCS

Block Count Sheet

BEITC

Business Energy Investment Tax Credit

B&F

Business & Farm

BHR

Block Header Record

BLLC

Bankruptcy Litigation Location Code

BMF

Business Master File

BOB

Block Out of Balance

BPI

TOP Offset Bypass Indicator

BPL

Block Proof List

BPR

Block Proof Record

BS

Blocking Series

BTIF

Business Taxpayer Information File

BWH

Backup Withholding

CAF

Centralized Authorization File

CAPR

Computer Assisted Pipeline Review

CAPS

Corporate Accounts Processing System

CAR

Collection Activity Reports

CATS

Computer Assisted Training System

CAWR

Combined Annual Wage Reporting

CBRS

Currency and Banking Retrieval System

CC

Closing Code

CC

Command Code

CCA

Case Control Activity

CCC

Computer Condition Code

CCU

Cycle Control Unit

CERS

Collection/Exam Referral System

CES

Correspondence Expert System

CFf

Collection Function-field

CFOL

Corporate Files on Line

CNC

Currently Not Collectable

COA

Change of Address

COAD

Coin Operated Amusement Device

COBRA

Consolidated Omnibus Reconciliation Act

CP

Computer Paragraph

CPL

Cycle Proof Listing

CPU

Central Processing Unit

CR

Central Region

CRL

Control Record Listing

Any line marked with # is for OFFICIAL USE ONLY

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Abbr.

Definition

CRS

Communication Replacement System

CSC

Cincinnati Service Center

CSED

Collection Statute Expiration Date

CSP

Centralized Files and Scheduling Project

CSR

Customer Service Representative

CSS

Clerical Screening Subsystem

CUM

Cumulative

CUP

Corrected Unpostable

CVPN

Civil Penalty

CY

Calendar Year

CZ

Combat Zone

DAIP

Delinquent Account Inventory Profile

DATC

Deferred Adverse Tax Consequence

DC

Dishonored Check

DC

Document Code

DC

Disposal Code

DCC

Detroit Computing Center

DCF

Dishonored Check File

DCN

Document Control Number

DIAL

Delinquent Investigation/Account Listing

DIF

Discriminant Index Function

DIN

Document Identification Number

DIRF

Delinquency Investigation Research File

DIS

Distributed Input System

DLN

Document Locator Number

DM-1

Data Master 1 (SSA Tape)

DMF

Debtor Master File

DMFOL

Debtor Master File On Line

DMS

Database Management System

DO

District Office

DOAO

District and Area Office Location

DOC

Document

DOD

Date of Death

DP

Data Processing

DPC

Designated Payment Code

DRU

Document Retention Unit

DTR

Daily Transaction Register

DY

Last Year Delinquent Return Secured

EAC

ERS Action Codes

EACS

EP/EO Application Control System (IDRS)

EAM

Electronic Accounting Machine

EAN

Entity Account Number

EC

Employment Code

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Abbr.

Definition

ED

Establishment Date

EDP

Electronic Data Processing

EDS

EP/EO Determination System

EFT

Electronic Funds Transfer

EFTPS

Electronic Funds Transfer Program System

EIC

Earned Income Credit

EIF

Entity Index File

EIN

Employer Identification Number

ELF

Electronic Filing System

EMFOL

Employee Plans Master File On Line

ENC

Extension Notice Code

EO

Exempt Organization

EOM

End of Month

EOMF

Exempt Organizations Master File

EP

Employee Plans

EPC

Exemption Processing Code

EPMF

Employee Plans Master File

ERAS

EIN Research and Assignment System (IDRS)

ERDF

Edited Research Data File

ERIS

Enforcement Revenue Information System

ERF

Employer Return File

ERISA

Employment Retirement Income Security Act

ERS

Error Resolution System

ES

Estimated Tax

ESOP

Employee Stock Ownership Plan

ETAP

Employment Tax Adjustment Program

ETE

Employment Tax Examination

FARC

Federal Archives Record Center

FE

Field Examination

FHWA

Federal Highway Administration

FICA

Federal Insurance Contribution Act

FIN

Fiduciary Identification Number

FIRPTA

Foreign Investment Real Property Tax Act

FLC

File Location Code

FM

Fiscal Month

FMS

Financial Management Service

FOD

Foreign Operations District

FOF

Fact of Filing

FOI

Freedom of Information

FP

Full Paid

FPAA

Final Partnership Administrative Adjustment

FR(C)

Filing Requirement (Code)

FRB

Federal Reserve Bank

Any line marked with # is for OFFICIAL USE ONLY

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Abbr.

Definition

FRC

Federal Records Center

FSAA

Final S-Corporation Administrative Adjustment

FSC

Filing Status (Code) (Form 1040 Series)

FSP

Functional Specification Package

FTD

Federal Tax Deposit

FTF

Failure to File

FTP

Failure to Pay

FTS 2000

Federal Telecommunications System 2000

FUTA

Federal Unemployment Tax Act

FY

Fiscal Year

FYE

Fiscal Year Ending

FYM

Fiscal Year Month

GAME

State Lottery and Gambling Casino Winners

GEN

Group Exemption Number

GMF

Generalized Mainline Framework

GOALS

Government On–Line Accounting Link System

GUF

Generalized Unpostable Framework

HC

Hold Code

HSTG

Hostage

HTF

Highway Trust Fund

HUR

High Underreporter

ICP

Integrated Case Processing

ICS

Inventory Control System

ICS

Integrated Collection System

ID

Identification

IDRS

Integrated Data Retrieval System

IDS

Inventory Delivery System

IE

Itemized Deductions

IGP

Information Gathering Project

IMF

Individual Master File

IMPIS

Integrated Management Planning Information System

IP

Interactive Applications

IRA

Individual Retirement Account

IRAF

Individual Retirement Account File

IRC

Internal Revenue Code

IRM

Internal Revenue Manual

IRMF

Information Returns Master File

IRP

Information Returns Processing

IRSS

Information Return Master File Transcript

ITIF

Individual Taxpayer Information File

KDO

Key District Office

KIF

Key Index File

KITA

Killed in Terrorist Action

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Abbr.

Definition

LADAR

Large Dollar Accounts Receivable

LEM

Law Enforcement Manual

LOAF

Level One Archive File ACS

LPS

Last Period Satisfied

LRA

Last Return Amount

LTEX

Lifetime Exclusion

MAR

Mid–Atlantic Region

MCC

Major City Code

MCC

Martinsburg Computing Center

MCR

Master Control Record

MDF

Master Directory File

ME

Math Error

MED

Medicare

MF

Master File

MFA

Married Filing Alien

MFR

Mail File Requirement (Code)

MFT

Master File Tax (Code)

MIR

Management Information Report

MIS

Management Information System

MOP

Military Operations

MPS

Master File Pipeline System

NAI

National Accounts Index

NAICS

North American Industry Classification System

NAP

National Account Profile

NB

Non–Business

NBAP

Notice of Beginning of Administrative Procedures

NECT

Non–Exempt Charitable Trust

NIF

Not In File

NMF

Non–Master File

NO

National Office

NPJ

Non Pre–Journalized

NR

No Remittance

NRA

Non Resident Alien

NRPS

Notice Review Processing System

NU

Nullified Unpostables

OASI

Old Age Survivors Insurance

OBL

Outstanding Balance List

OCR

Optical Character Recognition

OE

Office Examination

OFP

Organizations Functions and Programs

OG/OB

Office Group/Office Branch

OIC

Offer in Compromise

OLE

On Line Entity

Any line marked with # is for OFFICIAL USE ONLY

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Abbr.

Definition

OTFP

Other Than Full Paid

OTN

TOP Offset Trace Number

PANF

Plan Account Number File

PAO

Penalty Appeals Officer

PBA

Principal Business Activity Code

PC

Process Code

PCCF

Plan Case Control File

PCS

Partnership Control System

PCF

Plan Characteristics File

PTP

Publicly Traded Partnerships

PDT

Potentially Dangerous Taxpayer

PE

Program Error

PE

Production Evaluation

PECF

Presidential Election Campaign Fund

PIA

Principal Industry Activity Code

PICF

Partnership Information Control File

PINEX

Penalty and Interest Explanations

PJ

Pre–Journalized

PLC

Primary Location Code

PLEC

Plan Level Entity Control

PMF

Payer Master File

POA

Power of Attorney

POD

Post of Duty

PPBS

Planning, Programming and Budgeting System

PRA

Pre–refund Audit

PRO

Problem Resolution Officer

PRP(D)

Program Requirement Package (Data Services)

PRP(S)

Problem Resolution Program

PSP

Program and Special Project

PSSN

Primary Social Security Number

PTP

Publicly Traded Partnership

PTPF

Payee TIN Perfection File

PY

Processing Year

PYNC

Prior Year Notice Code

QRP

Questionable Refund Program

QRDT

Questionable Refund Detection Team

RA

Revenue Agent

RACS

Revenue Accounting Control System

RAF

Reporting Agent’s File

RC

Reason Code

RCC

Return Condition Code

RCF

Recertification System (IDRS)

RDD

Return Due Date

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Abbr.

Definition

REF

Refund Information File

RF

Retention File

RICS

Return Inventory Classification System

RMF

Residual Master File

RO

Revenue Officer

ROFT

Record of Federal Tax

RPC

Return Processing Code

RPS

Remittance Processing Systems

RRPS

Residual Remittance Processing System

RRT

Railroad Retirement

RSED

Refund Statute Expiration Date

RUC

Responsibility Unit Code

RWMS

Resource and Workload Management System

SC

Service Center

SCCB

Service Center Collection Branch

SCCF

Service Center Control File

SCME

Service Center Math Error

SCRS

Service Center Replacement System

SCTN

Service Center Taxpayer Notice

SCUP

Service Center Unpostable

SCRIPS

Service Center Recognition/Image Processing System

SD

Source Document

SDF

Source Document Folders (IDRS)

SERFE

Selection of Exempt Returns for Examination

SFR

Substitute for Return

SIC

Schedule Indicator Code

SOI

Statistics of Income

SPC

Special Project Code

SPF

Special Procedures Function

SR

Settlement Register

SSA

Social Security Administration

SSN

Social Security Number

SSSN

Secondary Social Security Number/Spouse’s SSN

SST

Social Security Tax

STEX

Statute Expired

SVC

Special Valuation Code

SWR

Southwest Region

TC

Transaction Code

TCC

Tennessee Computing Center

TCC

Transmittal Control Code (Magnetic Media)

TCMP

Taxpayer Compliance Measurement Program

TDA

Taxpayer Delinquent Account

TDI

Taxpayer Delinquency Investigation

Any line marked with # is for OFFICIAL USE ONLY

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Abbr.

Definition

TEFRA

Tax Equity Fiscal Responsibility Act (1982)

TEP

Tape Edit Processor

TFRP

Trust Fund Recovery Penalty

TIF

Taxpayer Information File

TILT

Taxpayer Inquiry Lookup File

TIN

Taxpayer Identification Number

TOP

Treasury Offset Program

TP

Taxpayer

TPI

Total Positive Income

TPNC

Taxpayer Notice Code

TPS

Taxpayer Service

TR

Transaction

TRA

Tax Reform Act

TRIS

Telephone Routing Interactive System

TRS

Transcript Research System

TXI

Taxable Income

TY

Tax Year

UA

Unavailable (charged out)

ULC

Unit Ledger Card

UPC

Unpostable Code

URC

Unpostable Resolution Code

URF

Unidentified Remittance File (IDRS)

URP

Underreporter Program

US

Unserviceable

VEBA

Voluntary Employees Benefit Association

VRU

Voice Response Unit

W

Waiver

WIR

Wage Information Retrieval System

WPT

Windfall Profit Tax

WT

Withholding Tax

XSF

Excess Collection File

ZTIF

Miscellaneous Taxpayer Information File (IRA, EPMF, NMF)

2 Definition of Terms

23C Date — The date an assessment is posted to the Master File. It is also the date the first master file notice is sent on a balance due account. Commonly referred to as the notice date or assessment date.

Account — A tax record on magnetic tape in the Martinsburg Computing Center in West Virginia. Taxpayers tax data is identified by Social Security Number or by Employer Identification Number.

AIMS Serial Number — A computer generated eight digit number assigned to each return as it is established on the AIMS system.

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Block — Returns or documents grouped together for filing purposes. The ninth, tenth and eleventh digits of the DLN indicate the blocking series where the return is filed.

Calendar Year Filer— Taxpayer whose fiscal or filing year coincides with the calendar year ending in December.

Case File — The examined return, related workpapers, correspondence, etc.

Check Digit — A check digit consists of two alphabetic characters. These characters are determined by the computer applying a mathematical formula to the Social Security Number or Employer Identi- fication Number. Located above computer generated name line.

Claim—FORMAL — A request prepared by or for the taxpayer submitted on Form 1040X, 843, and 1120X to reduce liabilities previously assessed. It can also be an amended return. INFORMAL — A letter or other document, not on Form 843, but prepared and signed by the taxpayer, requesting changes to obtain correct and accurate reflection of his/her tax liability.

Control DLN — The DLN under which a return is filed. May be the TC 150 DLN or a refile if subse- quent adjustment has been made.

Cycle — One week’s processing at the Service Center and Martinsburg Computing Center. The cy- cle is expressed by a 6 digit code; the first four digits, the processing year and the second two digits, the processing week in that year.

Designated Payment Code (DPC) — A payment designated by the taxpayer for a type of tax.

Document Code (DOC Code) — The code which identifies the specific type of return or document that was filed or processed. The document code is the fourth and fifth digits of the DLN.

Dummy Module — A module created on IDRS in order to record case control information when the tax module is not present. It contains name control, TIN, MFT and tax period and will be replaced by the true tax module when the generated TC 902 finds a match on the Master File.

Enforcement Revenue Information System (ERIS) — ERIS is a new tracking system which will extract information for reports from existing systems. When fully implemented, it will track an account from the beginning of an examination through the collection activity.

Employee Plans Master File — The Employee Plans Master File (EPMF) is a master file maintained at MCC. This file consists of various types of tax sheltered Pension/Profit Sharing Plan. The plans are plans that are adopted by (a) employers, (b) sponsors (e.g. labor unions) and (3) self–employed individuals. This file is maintained in Employer Identification Number (EIN) sequence. Note: This file should not be confused with the Individual Retirement Account File (IRAF). The IRAF is related to the IMF and is maintained in Social Security Number (SSN) sequence. The EPMF consists of three dis- tinct sub–modules. These sub–modules are:

(a)

The Sponsor/Employer entity module.

(b)

The Plan Data module.

(c)

Returns module.

When making entity changes to plan data module, they must be input with doc. code 64.

Entity Module — Is that portion of the master file record which identifies the taxpayer. It contains his/ her name, address, Social Security or Employer Identification number, employment code if applica-

Any line marked with # is for OFFICIAL USE ONLY

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ble, name control, location codes, filing requirement codes, tax period, and date of establishment. In the case of IMF it also includes filing status, spouse’s name and social security number. This can also be a dummy module.

Entry Code — A two character code assigned each day to authorized terminal operators and is re- quired entry for all command codes.

Extension Notice Code — A two digit code assigned to Forms 2688/4868 identifying if the applica- tions for extension of time to file returns were fully approved, granted 10–day approvals or denied, and the reason for the action taken.

File Source — A one digit code which follows the Taxpayer Identification Number (TIN) The common values are:

Blank—valid SSN or EIN

P—valid IRA SSN

*—invalid SSN on IMF

X—invalid IRA SSN

V—valid SSN on BMF

P—valid EPMF EIN

W—invalid SSN on BMF

X—invalid EPMF EIN

D—Temporary TIN

N—NMF

File Year — The 14th digit of the DLN will show the calendar year the document was numbered.

Fiscal Year Filer — Taxpayer whose fiscal or filing year ends in a month other than December.

Fiscal Year — A twelve month accounting period.

Freeze Code — This could be on Master File or on AIMS

(a)

AIMS—The code indicating that certain types of updates and closing actions will be prevented until the restriction (freeze code) is removed. Refer to Section 12

(b)

Master File—A freeze places a taxpayer’s account in a condition which requires additional action before the account can be settled.

Installment Agreement Record — A record in IDRS containing installment agreement information.

Invalid Number — Taxpayer’s name and Social Security Number do not agree with the SSN fur- nished or do not match Social Security records. On MCC or IDRS transcripts, an asterisk(*) follows the invalid number.

Invalid Segment — That part of the Individual Master File that contains Social Security Numbers or names that do not match with Social Security records.

Inventory Validation List (IVL) — A list of accounts currently on the AIMS data base. The purpose of validating inventory is to maintain the integrity and accuracy of AIMS by comparing the physical inventory with the AIMS inventory.

IRS Number — Classification number given to various classes of excise or special tax liability. (Lu- bricating oil, IRS 63; Retail Liquor Dealer, IRS 06)

Julian Date — The numeric day of the year that the return or document was numbered for process- ing. (For example: January 15 +MC 015). The sixth, seventh and eighth digits of the DLN represent

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the Julian Date. Note: If the DLN is IDRS generated, this date will be incremented by 400 so January 15 would be shown as 415.

Labels — AIMS provides three types of labels: audit (status), file, and address labels. Audit labels are used on AIMS forms for requisitions, updates, closings and corrections. The file labels are used to identify returns in various files and for group control cards. The address labels are used on corre- spondence with the taxpayer.

Long Closing — The AIMS closing of examined returns and surveyed claims. A long closing uses Form 5344 (Exam), Form 5599 (EO), and Form 5650 (EP).

Master File Tax Code (MFT) — The MFT reduces the numerous types of tax to a two digit code.

Microfilm Serial Number — This is a 10–digit number assigned to FTDs during the OCR scanning process. This has increased to a 12 digit number during SCRIPS processing.

Name Control — The first 4 letters of the taxpayer’s last name (in the case of individuals) and the first 4 letters of the business name (in the case of partnership, corporations etc.). The name control is used to check master file and assure that the TIN corresponds with the proper taxpayer.

Non–computed — Taxpayer files an incomplete tax return. He signs the return and attaches Forms W–2. The computer will calculate the tax and issue a notice. The notice will advise the taxpayer whether he owes tax or will receive a refund. If the return appears on the error register, a non–com- pute code of “2” will be displayed.

Non–Examined — Accepting a tax return as filed during the initial screening or classification or by survey (other than the survey of a claim). A non–examined case is given a “short closing’’ to close the return off the AIMS system.

Offsetting In or Out — Computer action taken when a taxpayer has overpaid one module and un- derpaid another. By offsetting in and out the overpayment is applied to the underpaid module and re- fund or bill issued as applicable.

Pending Transaction — A transaction input to IDRS but not yet effective at the Master File account. See Section 13 for Identification Codes.

Refile DLN — DLN assigned to a return or other document after an audit of Service Center adjust- ment has been completed. The tax return and related documents are filed under this refile DLN rather than the original DLN. Refile DLNs can be identified by the 4th and 5th digits of the DLN. A 47 docu- ment code means Examination has handled the return. A 54 document code means Service Center has processed the case.

Reprocess — Documents that previously posted to an incorrect TIN or tax period must be repro- cessed to the correct TIN or tax period that does not contain a TC 150. Document should not be re- processed to a module containing a TC 150, or if the statute for assessment has expired for the tax period involved.

Resequence — Occurs when transaction cannot be posted or processed until the following week or cycle at the Martinsburg Computing Center. For example: Tax data on an invalid SSN are moved by the computer to a valid SSN as a result of the validation of SSNs from Social Security records with our records.

Retention Register — Contains all entity and tax modules removed from the Master File. The basic criteria for removal of a tax module are: (1) the assessed module balance is zero and the last trans-

Any line marked with # is for OFFICIAL USE ONLY

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action (including the return) has been posted 51 or more months; (2) the assessed module balance is credit and the last transaction (including the return) has been posted 60 or more months.

Scrambled SSN — Two taxpayers with the same SSN and name control on the Master File. Tempo- rary SSNs are assigned to both taxpayers until problem is resolved.

Sequence Number — (a) The sequential number assigned by a tax examiner to each ADJ54 adjust- ment input each day. (b) The last three digits of the Terminal Payment Number, which identifies a spe- cific remittance input through a terminal.

Short Closings — An AIMS closing of a non–examined return (other than a survey of a claim).

Substitute For Return — A procedure by which examination is able to establish an account and ex- amine the records of a taxpayer when the taxpayer refuses or is unable to file and information re- ceived indicates that a return should be filed.

Suspended Status — Module in IDRS status 41, 42, 43, 44, 46, 47, 48, 71, 72, or 91; and or IDRS 914 or 47X Hold is in effect.

Tax Module — Part of a taxpayer’s account which reflects tax data for one tax class (MFT) and one tax period. For example:

(1)

Taxpayer has filed 3 Forms 1120, 12 Forms 941 and 3 Forms 940 within a three year period. He has only one account on the Master File but 18 tax modules.

(2)

Taxpayer filed 3 Forms 1040. There is only one account but 3 tax modules.

Tax Period — The period of time for which a return is filed. The Service uses a six digit code to indi- cate the end of the tax period for a given return. (The first four digits represent the year and the next two digits represent the month).

Temporary SSN — Is assigned by the Service Center. On MCC or IDRS transcripts an asterisk(*) appears following the invalid number. The fourth and fifth digit is the Service Center number.

Terminal Payment Number — A 13 digit number established each day for each terminal from which remittance will be input. The last three digits are the sequence number of the payments input.

Transaction Code — A three digit code used to identify actions being taken to a taxpayer’s account. See Section 8.

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Section 2.

Tax Returns and Forms

1 List of Returns and Forms

(IRM 3(27)(68)0) Following is a list of tax returns and forms showing File Source, Tax Class, Master File Tax Account Codes, and Document Codes. *Non-Masterfile. Please refer to Publication 676 (Catalog No. 72060U) for a complete list of forms.

 

B–BMF

E–EPMF

I–IMF

N–NMF

A–IRAF

 

Form

Title

File

Tax

MFT

Doc.

No.

Source

Class

Code

Code

CP 2000

Proposed Changes to Income or Withholding Tax

I

2

30

54

CT-1

Employer’s Annual Railroad Retirement and Unem- ployment Return

B/N

7,6

09,*71

11

CT-2

Employee Representatives Quarterly Railroad Retirement Tax Return

N

6

*72

02

CTR

Currency Transaction

B

5

15,16,

 

89

SS-4

Application for Employer Tax Identification Number

E/B

0,9

04

SS-10

Consent to Extend the Time to Assess Employment Taxes

 

SS-16

Certificate of Election of Coverage Under the Fed- eral Insurance Contributions Act

TYD-14

Taxpayer Delinquency Investigation

 

I/B

2,6,9

14

TY-15

Unidentified and Excess Collection Voucher

1,2,3,4,

48

 

5,6,7,8

TY-18

Statement of Payment Due

 

2

17

TY-26

Statement of Tax Due IRS

1,2,3,4,

17

 

5,6,7,8

TYD-69

Taxpayer Delinquent Account

 

N

6

17,18

W-2

Wage and Tax Statement

5

11,12,

 

21

W-2C

Statement of Corrected Income and Tax Amounts

 

5

W-2CM

Commonwealth of the Northern Mariana Islands Wage and Tax Statement

5

W-2GU

Guam Wage and Tax Statement

 

5

W2-G

Statement of Gambling Winnings

5

32,88

W-2VI

US Virgin Islands Wage and Tax Statement

 

5

W-3

Transmittal of Income and Tax Statements

B

1

88

Any

W-3(PR)

Transmittal of Income and Tax Statements (Puerto Rico)

 

W-3C

Transmittal of Corrected Income & Tax Statements

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Form

Title

File

Tax

MFT

Doc.

No.

Source

Class

Code

Code

W-

Transmittal of Corrected Income & Tax Statements

3C(PR)

(Puerto Rico)

W-3SS

Transmittal of Wage and Tax Statements

B

1

32,33,

 

34,35

W-4

Employee’s Withholding Certificate

5

42

W-4E

Exemption from Withholding Allowance Certificate

5

42

W-4P

Withholding Certificate for Pension or Annuity pay- ments

5

W-4S

Request for Federal Income Tax Withholding from Sick Pay

5

W-4V

Voluntary Withholding Request

5

W-5

Earned Income Credit Advance Payment Cert.

W7

Application for IRS Individual Taxpayer Identification Number

I

2

96

W7

Application for IRS Individual Taxpayer Identification Number- Magnetic Tape

2

94

W7

Application for IRS Individual Taxpayer Identification Number - Spanish

2

98

W7

Application for IRS Individual Taxpayer Identification Number - Magnetic Tape - Spanish

I

2

92

W7A

Application for Adoption Taxpayer Identification Number (ATIN)

I

6

96

W-8

Certificate of Foreign Status

W-9

Request for Taxpayer Identification Number and cer- tificate

W-10

Dependent Care Provider’s Idenfitication & Cert.

11C

Special Tax Return and Application for Registry- Wagering

B/N

4,*6

63,*96

03

56

Notice Concerning Fiduciary Relationship

56F

Notice Concerning Fiduciary Relationship (Financial Institution)

514-B

Tax Transfer Schedule

1,2,3,4,

51

 

5,6,7,8

637

Application for Registration

706

United States Estate Tax Return

B/N

5,*6

52,*53

06

706A

United States Additional Estate Tax Return

N

6

52,*53

*84

706B

Generation-Skipping Transfer Tax Return

B

6

52

85

706CE

Certificate of Payment of Foreign Death Tax

706GS

Generation-Skipping Transfer Tax Return for Distri-

B

5

78

59

(D)

bution

706GS

Generation-Skipping Transfer Tax Return for Termi-

B

5

77

29

(T)

nations

2 - 3

Form

Title

File

Tax

MFT

Doc.

No.

Source

Class

Code

Code

706NA

United States Nonresident Alien Estate Tax Return

B/N

5,*6

52,*53

05

706QDT

U.S. Estate Tax Return for Qualified Domestic Trusts

N

6

53

85

709

United States Gift Tax Return

B/N

5,*6

51,*54

09

709A

U.S. Short Form Gift Tax Return

B

5

51

08

712

Life Insurance Statement

720

Quarterly Federal Excise Tax Return

B/N

4,*6

03,*45

20,*30

730/

Tax on Wagering

B/N

4,*6

64,*97

13

730C

809

Receipt for Payment of Taxes

1,2,3,4,

17,18

 

5,6,7,8,

0

813

Document Register

1,2,3,4,

99

 

5,

6,7,8,9

843

Claims

1,2,3,4,

54,77

 

5,

7,8,9,0

851

Affiliations Schedule

872

Consent to Extend the Time to Assess Tax

872-A

Special Consent to Extend the Time to Assess Tax

872-B

Consent to Extend the Time to Assess Miscella- neous Excise Taxes

872-C

Consent Fixing Period of Limitations Upon Assess- ment of Tax Under Section 4940 of the Internal Rev- enue Code

872-D

Consent to Extend the Time on Assessment of Tax Preparer Penalty

872-F

Consent to Extend the Time to Assess Tax Attributal to Items of a Partnership

872-N

Notice of Termination of Special Consent to Extend the Time to Assess Tax Attributal to

872-O

Special Consent to Extend the Time to Assess Tax Attributable to a Partnership

872-P

Consent to Extend Time to Assess Tax Attributal to Partnership Items of a Registered Partnership

872-Q

Notice of Termination of Special Consent to Extend the Time to Assess Tax Attributal to

872-R

Special Consent to Extend the Time to Assess Tax Attributal to Items of an S. Corporation

872-S

Consent to Extend the Time to Assess Tax Attributal to Items of an S. Corporation

2 - 4

Form

Title

File

Tax

MFT

Doc.

No.

Source

Class

Code

Code

872-T

Notice of termination of Special Consent to Extend to Assess Tax

900

Tax Collection Waiver

2,6,9

77

926

Return by a Transferor of Property to a Foreign Cor- poration, Foreign Trust or Estate, or Foreign Part- nership

N

6

81

32

928

Fuel Bond

940

Employer’s Annual Federal Unemployment Tax Return

B/N

8,*6

10,*80

40

940

Magnetic Tape Employer’s Annual Federal Unem- ployment Tax Return

B

8

10

39

940EZ

Short Form Employer’s Annual Federal Unemploy- ment Tax Return

B

8

10

38

940PR

Employer’s Annual Federal Unemployment Tax Return, Puerto Rico

B

8

10

40

940V

Federal Unemployment Tax Return Process Through RPS

B

8

10

70

940EZ

Short Form Employer’s Federal Unemployment Tax Return-Process through RPS

B

8

10

70

941

Employer’s Quarterly Federal Tax Return

B/N

1,*6

01,*17

41

941

Magnetic Tape Employer’s Quarterly Federal Tax Return

B

1

01

35

941C

Statement to Correct Information Previously

B

1

01

41

(PR)

Reported Under the Federal Insurance Contribu- tions Act - Puerto Rico

941C

Statement to Correct Information Previously Reported Under the Federal Insurance Contribu- tions Act

941-M

Employer’s Monthly Federal Tax Return

B

1

01

41

941NMI

Employer’s Tax Return of Northern Marianne Islands

N

6

17

41

941

On

Employer’s Tax Return On Line

1

39

Line

941

E-

Electronically Filed Employer’s Quarterly Federal

1

35

File

Tax Return

941PR

Employer’s Quarterly Federal Tax Return, Puerto Rico

B

1

01

41

941SS

Employer’s Quarterly Federal Tax Return, Virgin Islands, Guam, American Samoa

B

1

01

41

941V

Employer’s Quarterly Tax Return

B

1

01

70

941TEL

Employer’s Quarterly Federal Tax Return - Tele- phone

B

1

01

41

2 - 5

Form

Title

File

Tax

MFT

Doc.

No.

Source

Class

Code

Code

942

Employer’s Quarterly Federal Tax Return for House- hold Employees

B/N

1,*6

04,*18

42

942PR

Employer’s Quarterly Federal Tax Return, House- hold Employees, Puerto Rico

B

1

04

42

942V

Employer’s Quarterly Tax Return for Household Employees. Process through RPS

B

1

04

70

943

Employer’s Annual Tax Return for Agricultural Employees

B/N

1,*6

11,*19

43

943PR

Employer’s Annual Tax Return for Agricultural Employees, Puerto Rico (PSC Only)

B

1

11

43

943V

Employer’s Annual Return For Agricultural Employ- ees. Process through RPS

B

1

11

70

945

Annual Return Of Withheld Federal Income Tax

B

1

16

97,44,

 

37

945A

Annual Record of Federal Tax Liability

B

1

16

40

952

Consent to Fix Period of Limitation on Assessment of Income Tax

957

U.S. Information Return by and Officer, Director, or U.S. shareholder with Respect to a Foreign Per- sonal Holding Co.

N

6

24

958

U.S. Annual Information Return by an Officer or Director with Respect to a Foreign Personal Holding Co.

N

6

25

959

Return by an Officer, Director, or Shareholder with Respect to the Organization or Reorganization of a Foreign Corp. and Acquisition of its Stock

N

6

26

964/966

Corporate Dissolution Indicator

B

9

78

982

Reduction of Tax Attributes Due to Discharge of Indebtedness

990

Return of Organization Exempt from Income Tax

B/N

4*6

67

90

990-BL

Information and Initial Excise Tax Return for Black Lung Benefit Trust and Certain Related Persons

N

6

56

88

990-C

Exempt Cooperative Association Income Tax Return

B/N

3,*6

33

92

990EZ

Short Form Return of Organization Exempt From Income Tax

B

4

67

09

990-PF

Return of Private Foundation

B/N

4,*6

44

91

990-T

Exempt Organization Business Income Tax Return

B/N

3,*6

34

93

990-W

Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organization

1000

Ownership Certificate

1001

Ownership, Exemption, or Reduced Rate Certificate

2 - 6

Form

Title

File

Tax

MFT

Doc.

No.

Source

Class

Code

Code

1024

Application for Recognition of Exemption

80

1025

No Application (Dummy Form Number) - IRC Sec- tions 501(c)(01),(11),(14),(16),(18),(21),(22),(24), and 501(d) or 494(a)

1026

Group Exemption - EDS Only - Any IRC Section

1028

Application for Recognition of Exemption Under Section 501(a) or for Determination Under Section

120

1040

U.S. Individual Income Tax Return

I/N

2,*6

30,*20

11,12,

 

21, 22

1040

U.S. Individual Income Tax Return - Telefile

I

2

30

03

(Telefile)

1040A

U.S. Individual Income Tax Return - Telefile

I

2

30

16

(Telefile)

1040A

U.S. Individual Income Tax Return

I

2

30

09,10

1040C

U.S. Departing Alien Income Tax Return

I

2

30

61

1040ES

U.S. Declaration of Estimated Income Tax for Indi- viduals

I

2

30

20

1040EZ

U.S. Individual Income Tax Return

I

2

30

07

1040EZ-

US Individual Income Tax Return - Telefile

I

2

30

28

TEL

1040NR

U.S. Non-resident Alien Income Tax Return (PSC

I/N

2,*6

30,*20,

72,73

only)

*21

1040NR-

US Non-resident Alien Income Tax Return (PSC

I

2

30

72

EZ

only)

1040PC

U.S. Individual Income Tax Return (Personal Com- puter)

I

2

30

05,06

1040PR

U.S. Self-Employment Tax Return-Puerto Rico (PSC only)

I/N

2,*6

30,*22

27

1040SS

U.S. Self-Employment Tax Return-Virgin Islands, Guam, American Samoa (PSC only)

I

2

30

26

1040T

US Individual Income Tax Paper

I

2

30

05,06

1040

US Individual Income Tax return (VITA/TCE Over-

20

VITA/

print)

TCE

OVRPRT

1040X

Amended U.S. Individual Income Tax Return

I

2

30

11,54

1041

U.S. Fiduciary Income Tax Return (for Estates and Trusts)

B/N

2,*6

05,*21

44

1041

Magnetic Media U.S. Fiduciary Income Tax Return (for Estates and Trusts)

B

2

05

36

1041-A

U.S. Information Return–Trust Accumulation of Charitable Amounts

B/N

4,*6

36

81

2 - 7

Form

Title

File

Tax

MFT

Doc.

No.

Source

Class

Code

Code

1041ES

Payment Voucher, Estimated Tax

B

2

05

17

1041ES

Payment Voucher, Estimated Tax, Lockbox Pro- cessing

B

2

05

19

1041-K1

Beneficiary’s Share of Income, Credits, Deductions, Etc.

5

66

1041PF

(See Form 5227)

1041QFT

Qualified Funeral Trust

I

2

05

39

1042

Annual Withholding Tax Return for US Source Income of Foreign Persons

B/N

1,*6

12

25

1042S

Foreign Persons US Source Income subject to With- holding

N

6

12

66

1045

Application for Tentative Refund

1065

U.S. Partnership Return of Income B/N

2,*6

06,*35

67

1065B

US. Return of Income for Electing Large Partner- ships

B/N

2

06

68

1065PTP

Publicly Traded Partnerships

B

2

06

67

1065-K1

Partners Share of Income, Credits, Deductions, Etc.

5

65

1066

Real Estate Mortgage Investment Conduit Income Tax Return

B/N

3,*6

07

60

1066SC

Quarterly Notice to Residual Interest Holder of

B

3

07

60

H Q

Remic Taxable Income or Net Loss Allocation

1078

Certificate of Alien Claiming Residence in the United States

1096

Annual Summary and Transmittal of US Information Returns

5

88

69

1098

Mortgage Interest Statement

5

81

1098E

Education Loan Interest Statement

5

82

1098T

Tuition Payment Statement

5

83

1099-A

Information Return for Acquisition or Abandonment of Secured Property

5

80

1099-B

Statement for Recipients of Proceeds From Real Estate Brokers and Barters Exchange Transactions.

5

79

1099-C

Cancellation of Debt

5

85

1099-DIV Statement for Recipients of Dividends and Distribu- tions

 

5

91

1099-G

Statement for Recipients of Certain Government Payments

5

86

1099-INT

Statement for Recipients of Interest Income

5

92

1099-

Statement for Recepients - Long term care and

5

93

LTC

accelerated health benefits

1099-

Statement for Recipients of Miscellaneous Income

5

95

MISC

2 - 8

Form

Title

File

Tax

MFT

Doc.

No.

Source

Class

Code

Code

1099-

Statement of Receipts of Medical Savings Account

5

94

MSA

1099-

Statement for Recipients of Original Issue Discount

5

96

OID

1099-

Statement for Recipients of Taxable Distributions

5

97

PATR

Received from Cooperatives

1099-R

Statement for Recipients of Retirement Plans

5

98

1099-S

Statement for Recipients of Proceeds from Real Estate Transactions

5

75

1116

Computation of Foreign Tax Credit–Individual, Fidu- ciary or Nonresident Alien Individual

1118

Computation of Foreign Tax Credit-Corporations

1120

U.S. Corporation Income Tax Return

B/N

3,*6

02,*32

10,11,*

 

20

1120-A

U.S. Short Form Corporation Tax Return

B

3

02

09

1120SF

U.S. Income Tax Return for Designated Settlement Funds

B,

3

02

06

1120-F

U.S. Income Tax Return of Foreign Corporations

B/N

3,*6

02,*32

66,67

1120FSC U.S. Income Tax Return of a Foreign Sales Corpora- tion (PSC Only)

B/N

3,*6

02,*32

*69,07

1120-H

US Income Tax Return for Homeowner Associations

B

3

02

71

1120-IC-

Interest Charge Domestic International Sales Cor-

N

6

*23

69,*20

DISC

poration Return

1120S-

Shareholder’s Share of Undistributed Taxable

5

67

K1

Income, Credits, Deductions, etc.

1120L

U.S. Life Insurance Company Income Tax Return

B/N

3,*6

02,*32

11,*15

1120-ND

Return for Nuclear Decommissioning Trusts and Certain Related Persons

B/N

3,*6

02,*32

08,*20

1120PC

U.S. Property and Casualty Insurance Company Income Tax Return

B

3

02

13

1120-

U.S. Income Tax Return of Political Organization

B

3

02

20

POL

1120

U.S. Income Tax Return for Real Estate Investment

B

3

02

12

REIT

Trusts

1120RIC

U.S. Income Tax Return for Regulated Investment Companies

B

3

02

05

1120-S

U.S. Small Business Corporation Income Tax Return

B/N

3,*6

02,*31

16,*20

1120W

Estimated Tax for Corporation

3

02

10

1120W

Fiscal Year Corporation Estimated Tax

3

02

10

(FY)

2 - 9

Form

Title

File

Tax

MFT

Doc.

No.

Source

Class

Code

Code

1120X

Amended U.S. Corporation Income Tax Return

B/N

3,*6

02

10,54,*

 

20, *32

1122

Authorization and Consent of Subsidiary Corpora- tion to be Included in a Consolidated Income Tax Return

1127

Application for Extension of Time for Payment of Tax

2

77

1128

Application for Change in Accounting Period

1138

Extension of Time for Payment of Taxes by a Corpo- ration Expecting a net Loss Carry back

1139

Corporation Application for Tentative Refund

B

3

02

84

1164PR

Disbursing Center Notification of Undelivered

1,2,3,4,

45

Refund Checks

5, 6,7,8

1296

Assessment Against Transferee of Fiduciary

1310

Statement of Person Claiming Refund Due a Deceased Taxpayer

1331

Notice of Adjustment (NMF)

1331B

Notice of Adjustment

1331C

Notice of Adjustment(Wage or Excise Tax)

1363

Export Exemption Certificate

1962

Advance Payment Record

1,2,3,4,

17

 

5, 6,7,8

2032

Contract Coverage Under Title II of the Social Secu- rity Act

2063

U.S. Departing Alien Income Tax Statement

2106

Employee Business Expenses

2106EZ

Unreimbursed Employee Business Expenses

2119

Sale or Exchange of Principal Residence

2120

Multiple Support Declaration

2137

Monthly Tax Return–Manufacturers of Cigarette Papers and Tubes

N

6

90

86

2158

Credit Transfer Voucher

1,2,3,4,

58

 

5, 6,7,8

2210

Underpayment of Estimated Income Tax by Individu- als and Fiduciaries

2210F

Underpayment of Estimated Taxes by Farmers and Fishermen

2220

Underpayment of Estimated Income Tax by Corpo- ration

2287

Dishonored Check Posting Voucher

1,2,3,4,

87

 

5, 6,7,8

2287(C)

Advice of Dishonored Check

1,2,3,4,

17

 

5, 6,7,8

2 - 10

Form

Title

File

Tax

MFT

Doc.

No.

Source

Class

Code

Code

2290

Heavy Vehicle Use Tax Return

B/N

4,*6

60,*93

95

2350

Application for Extension of Time for Filing U.S. Income Tax Return (IMF-1040, BMF-709 and 709A)(PSC only)

I/B

2,5

30,51

77

2363

Master File Entity Change

2,6,9,

0

63

2363A

Exempt Organization BMF Entity Change

9,0

80,81

2424

Account Adjustment Voucher

1,2,3,4,

24

 

5,

6,7,8,0

2438

Regulated Investment Co.–Undistributed Capital Gains Tax Return

N

6

38

86

2439

Notice to Shareholder of Undistributed Long-Term Capital Gains

2441

Child and Dependent Care Expenses

2553

Election by Small Business Corporation

B

9

93

53

2555

Foreign Earned Income

2555EZ

Foreign Earned Income Exclusion

2617

Prepayment Return–Tobacco Products Taxes

N

6

90

37

2650

TDA/TDI Transfer

2,6,9

50

2678

Employer Appointment of Agent

2688

Application for Additional Extension of Time to File U.S. Individual Income Tax Return (IMF-1040, BMF- 709 and 709A)

I/B

2, 5

30, 51

77

2710

Appeals Division Action and Transmitted Memoran-

1,2,3,4,

47

dum

5,6,7,8

2749

Request for Trust Fund Recovery Penalty Assess- ment

B/N

3,6,9

17

77

2758

Application for Extension of Time to File Certain

B

1,2,3,4,

05

04,17,7

Excise, Income, Information, and Other Returns

5, 6,9

7

2848

Power of Attorney and Declaration of Representa- tive

2859

Request for Quick or Prompt Assessment

1,2,3,4,

51

 

5,6,7,8

2859C

Collection Request for BMF Quick or Prompt

(B)

Assessment

2859C

Collection Request for Quick or Prompt Assessment

(I)

3115

Application for Change in Accounting Method

3177

Notice of Action for Entry on Master File

1,2,3,4,

29,74

14,49,7

A/B/C

5,

7,78

6,7,8,9,

0

2 - 11

Form

Title

File

Tax

MFT

Doc.

No.

Source

Class

Code

Code

3206

Information Statement by United Kingdom Withhold- ing Agents Paying Dividend from United States Cor- porations to Residents of the U.S. and Certain Treating Countries

3244

Payment Posting Voucher

1,2,3,4,

17,18

 

5,

6,7,8,0

3244A

Payment Posting Voucher–Examination

1,2,3,4,

18

 

5, 6,7,8

3245

Posting Voucher, Refund Check Cancellation or

1,2,3,4,

45

Repayment

5,

 

6,7,8,0

3249

Notice of Non-Receipt of Tax Return

9

49

3258

Summary Transfer Voucher

1,2,3,4,