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Part 2. Information Technology

Chapter 3. IDRS Terminal Responses

Section 35. Command Code IRPTR

2.3.35  Command Code IRPTR

2.3.35.1  (08-01-2003)
Command Code IRPTR General Information

  1. Command Code (CC) Information Returns Processing Transcript Requests (IRPTR) allows IDRS users to request either on-line or hardcopy Information Returns Processing (IRP) transcripts from the Information Returns Master File (IRMF).

  2. CC IRPTR can be used to request data, either online or hardcopy transcripts, for a particular Payee (online or Hardcopy) or Payer (Hardcopy only) using Taxpayer Identification Number (TIN) along with one or more Tax Years (TY).

2.3.35.1.1  (04-27-2008)
Important Dates For Command Code IRPTR

  1. The last day to request TY 1999 Payee and Payer Hardcopy Transcripts is Wednesday, May 5, 2010 by 12:00 p.m. (Noon) Eastern Standard Time.

  2. The last day to request TY 2000 Payee and Payer Hardcopy Transcripts is Wednesday, May 4, 2011 by 12:00 p.m. (Noon) Eastern Standard Time.

  3. The last day to access TY 1999 online is Friday, May 14, 2010.

  4. The last day to access TY 2000 online is Friday, May 20, 2011.

  5. TY 2007 data should be accessible online on Monday, May 19, 2008 at approximately 9:00 a.m. Eastern Standard Time.

  6. TY 2008 data should be accessible online on Monday, May 25, 2009 at approximately 9:00 a.m. Eastern Standard Time.

  7. The schedule noted above is tentative and subject to change without notice. Efforts will be made to notify all users.

2.3.35.2  (08-01-2003)
Command Code IRPTR Valid Definers

  1. The following table lists valid definers used by CC IRPTR.

    Definer Explanation
    H Initial Help Screen
    E Payee Hardcopy Transcript Request
    R Payer Hardcopy Transcript Request
    L IRPOL Summary Request
    O Payee Online Transcript Request
    W Payee Online Sanitized Transcript Request

2.3.35.3  (04-27-2008)
Command Code IRPTR Valid Tax Years

  1. Up to nine Tax Years can be referenced in IRPTR.

  2. Available Tax Years and the input digits used to reference them on various screens are shown below.

    Tax Year Reference Digit
    2007 7
    2006 6
    2005 5
    2004 4
    2003 3
    2002 2
    2001 1
    2000 0
    1999 9

2.3.35.4  (08-01-2003)
Initial Help Screen and More Help Screen (Definer ‘H’)

  1. The Initial Help screen is displayed as a result of entering Command Code IRPTR without a definer or with a definer that is not equal to ‘E’, ‘L’, ‘R’, ‘O’ or 'W'.

  2. Initial Help screen contains instructions for the use of Command Code IRPTR. Additional instructions can be viewed by transmitting this screen with a Definer of ‘H’. This brings up the More Help screen. To see the screen layout of the Initial Help Screen, See Exhibit 2.3.35-1. To see the screen layout of the More Help Screen, See Exhibit 2.3.35-2.

  3. Entering Definer ‘H’ again toggles back to the Initial Help Screen.

2.3.35.5  (04-27-2008)
Payee Hardcopy Transcript Request (Definer ‘E’)

  1. The user can request an IRP Payee hardcopy transcript using the Payee Request screen.

  2. The Payee Request Screen is displayed by transmitting an 'E' in the Definer field, or in the Definer field on an initial Help screen, or on a Payer Request screen, or on a IRPTRO/L/W Help Screen.

  3. The user can request up to nine Tax Years of the IRP Payee hardcopy transcript. See IRM 2.3.35.3. for a list of Tax Years.

  4. To see the screen layout, See Exhibit 2.3.35-3.

  5. Upon completing a successful Transcript Request, a message "REQUEST COMPLETED XXX" is displayed to the user. XXX is a number representing the incremental count of requests that the user has completed as long as the definer is not changed.

2.3.35.5.1  (04-27-2008)
Validated Fields of Payee Request Screen

  1. The Table below shows the validated fields for Payee Request Screen:

    REQUESTED TIN Entry must be 9 numeric digits but not all zeros ('000000000') or nines ('999999999'). This entry is expected to be either a Social Security Number (SSN) or an Employer Identification Number (EIN).
    REQUESTED TIN TYPE and VALIDITY Entry must be one of:
     0 - Valid SSN
     1 - Invalid SSN
     2 - All SSNs
     3 - EIN
     4 - All TINs
    for extraction of Information Returns documents for the specified TIN.
    YEAR DIGITS Enter one to nine numeric digits for Tax Year(s) desired. Each digit entered corresponds to the last digit of a Tax Year listed, See IRM 2.3.35.3. Digits in the first and subsequent positions of this field must be valid. They cannot be separated by blanks or other characters. Trailing blanks are permitted.
    DOC CODE Entry must be within the range specified by this list, See Exhibit 2.3.35-4. Some document codes are not present for all Tax Years. This field is checked for consistency against the YEAR DIGITS field and if the desired document code is not available for at least one of the specified Tax Years, both the DOC CODE and the YEAR DIGITS fields are flagged as errors.
    RECEIVING OFFICE City and State of the office that receives your inter-office mail.
    UNIT OFFICE Office name (if any) City, State.
    MAIL STOP Unit's Mail Stop. Please include building extensions if necessary.
    TELEPHONE NUMBER Enter telephone number so distribution centers can contact your for assistance in routing. This field is required to be filled out.

2.3.35.6  (04-27-2008)
Payer Hardcopy Transcript Request (Definer ‘R’)

  1. The user can request an IRP Payer hardcopy transcript using Payer Request screen.

  2. Payer Request Screen is displayed by transmitting an 'R' in the Definer field initially or in the Definer field of an Initial Help Screen, a Payee Request Screen, or an IRPTRO/L/W Help Screen.

  3. The user can request up to 9 Tax Years of IRP Payer hardcopy transcript. See IRM 2.3.35.3. for a list of Tax Years.

  4. The entry field, "Destination Code" on the IRPTR"R" screen, is intended for TE/GE users to route the requested data to Returns Inventory Classification System (RICS). If paper transcript is needed, the field should be left blank.

  5. To see the screen layout, See Exhibit 2.3.35-5.

  6. Upon a successful request, a message "REQUEST COMPLETED XXX" is displayed to the user. XXX is a number representing the incremental count of requests that the user has completed as long as the definer is not changed.

2.3.35.6.1  (04-27-2008)
Validated Fields of Payer Request screen

  1. The Table below shows the validated fields for Payer Request Screen:

    REQUESTED TIN Entry must be 9 numeric digits but not all zeros ('000000000') or nines ('999999999'). This entry is expected to be either a Social Security Number (SSN) or an Employer Identification Number (EIN).
    REQUESTED TIN TYPE Requested TIN Type is an unreliable field. This field is forced to be a 4 (SSN and EIN) for all Payer requests.
    PAYEE TIN TYPE Entry must be one of:
     0 - Valid SSN
     1 - Invalid SSN
     2 - All SSNs
     3 - EIN
     4 - All TINs

    Note:

    Payee TIN Type of "4" is strongly recommend in order to get a hit on all documents from the Payer.

    YEAR DIGITS Enter one to nine numeric digits for Tax Year(s) desired. Each digit entered corresponds to the last digit of a Tax Year listed, See IRM 2.3.35.3. Digits in the first and subsequent positions of this field must be valid. They cannot be separated by blanks or other characters. Trailing blanks are permitted.
    DOC CODE Entry must be within the range specified by this list, See Exhibit 2.3.35-4. Some document codes are not present for all Tax Years. This field is checked for consistency against the YEAR DIGITS field and if the desired document code is not available for at least one of the specified Tax Years, both the DOC CODE and the YEAR DIGITS fields are flagged as errors.
    COUNT LIMIT Entry must be either all blanks or contain a one to five digit number positioned anywhere in the field as long as the digits are adjacent. This field limits the number of IRP Documents in a Transcript and must be left blank if '00', '99', or 'WW' is specified for DOC CODE . Inconsistencies will error flag both the COUNT LIMIT and DOC CODE fields.
    DESTINATION CODE Leave blank to request paper transcripts, otherwise enter a code to route the data to another destination. Contact your user support representative for more information on this code.
    RECEIVING OFFICE City and State of the office that receives your inter-office mail.
    UNIT OFFICE Office name (if any), City, State.
    MAIL STOP Unit's Mail Stop. Please include building extensions if necessary.
    TELEPHONE NUMBER Enter telephone number so distribution centers can contact your for assistance in routing. This field is required to be filled out.

2.3.35.7  (05-01-2005)
Payee and Payer Hardcopy Request Error Message

  1. If an error condition is detected, an error message will appear on line 24 of Payee or Payer Request screens.

  2. The entry field mentioned in the message will be flagged with an asterisk and the cursor will be set on that entry field for corrective action to be taken. Type in the correction, place your cursor in the cursor placement field and hit the enter key again.

  3. The error message may apply to a pair of fields that are inconsistent. Both fields will be asterisk-ed and the cursor set on the first field of the pair. One or both fields may need to be corrected.

2.3.35.7.1  (08-01-2003)
Payee Hardcopy Request Error Message List

  1. Here is a list of possible error messages. These error messages are self-explanatory.

    • INVALID REQUESTED TIN

    • INVALID REQUESTED TIN - ENTRY MUST NOT BE ALL NINES

    • INVALID REQUESTED TIN - ENTRY MUST NOT BE ALL ZEROES

    • INVALID TIN TYPE AND VALIDITY

    • INVALID YEAR DIGITS

    • INVALID YEAR DIGITS - ENTRY MUST BE LEFT JUSTIFIED

    • INVALID YEAR DIGITS - ENTRY MUST NOT CONTAIN IMBEDDED BLANKS

    • INVALID YEAR DIGITS - ENTRY MUST NOT CONTAIN REPEATED DIGITS

    • INVALID DOC CODE

    • INVALID DOC CODE ENTRY FOR SELECTED YEAR DIGIT(S)

    • BLANK PHONE ENTRY - PLEASE ENTER PHONE NUMBER

2.3.35.7.2  (08-01-2004)
Payer Hardcopy Request Error Message List

  1. Here is a list of possible error messages. These error messages are self-explanatory.

    • INVALID REQUESTED TIN

    • INVALID REQUESTED TIN - ENTRY MUST NOT BE ALL NINES

    • INVALID REQUESTED TIN - ENTRY MUST NOT BE ALL ZEROES

    • INVALID TIN TYPE

    • INVALID YEAR DIGITS

    • INVALID YEAR DIGITS - ENTRY MUST BE LEFT JUSTIFIED

    • INVALID YEAR DIGITS - ENTRY MUST NOT CONTAIN IMBEDDED BLANKS

    • INVALID YEAR DIGITS - ENTRY MUST NOT CONTAIN REPEATED DIGITS

    • INVALID DOC CODE

    • INVALID DOC CODE ENTRY FOR SELECTED YEAR DIGIT(S)

    • INVALID COUNT LIMIT

    • DOC CODE/COUNT LIMIT CONFLICT

    • INVALID DESTINATION CODE

    • BLANK PHONE ENTRY - PLEASE ENTER PHONE NUMBER

2.3.35.7.3  (07-01-1999)
Payee and Payer Hardcopy Request Special Messages

  1. The message "***** DATA BASE NOT AVAILABLE @ MCC—TRY LATER—ERROR#XX.*****" can appear on line 24 of either a PAYEE or PAYER screen. The cursor will be set on the first line so that you can conveniently switch to a different Command Code. If this message persists after a lapse of more than one hour, please contact your User Support representative. (The "XX" of "ERROR#XX" should be reported as this may help MCC to diagnose the problem.)

2.3.35.8  (08-01-2003)
Paper Transcript Schedule

  1. All Payee/Payer transcript requests should be input before Wednesday, 12:00 p.m. (Noon) Eastern Standard Time to receive the transcripts as soon as possible. All requests that are input after 12:00 p.m. (Noon) Eastern Standard Time on Wednesday will have to wait until the following Wednesday to be processed.

  2. The paper transcripts processing normally takes 2 to 4 days to extract the requested documents from IRMF System.

  3. Please allow at least 1 week following Wednesday deadline for transcripts to be shipped. If the requested transcript do not arrive by within seven days, please contact your campus distribution center or user support representative.

2.3.35.9  (04-27-2008)
Payee On-line Transcript (Definer 'L', 'O' and 'W')

  1. There are three definers that can be used to view Payee Transcripts on-line. The definers are ‘L’, ‘O’ and 'W'.

  2. Requests are made using command string fields in this order: Payee TIN, Validity Indicator, Tax Year and Document Code.

  3. Definer ‘L’ is used to bring up IRPOL Summary screen. This screen shows money summaries, the two best payee addresses, date of birth, date of death and a filing status.

  4. Definer ‘O’ is used to bring up On-line Payee transcripts screen. This definer is used to view all the documents based on the Payee TIN.

  5. Definer 'W' is used to bring up Sanitized On-line Payee transcripts screen. This definer is used to print sanitized screens for taxpayer.

  6. Nine Tax Years are available on-line, See IRM 2.3.35.3.

2.3.35.9.1  (05-01-2005)
Payee On-line Transcript No Hit

  1. If there are no documents using the Payee TIN on the IRPTR on-line database, a No Hit screen will be shown.

  2. If a document for a particular taxpayer is not found on the current Tax Year Payee On-line Transcripts database, you may need to try again about one month later. The database is being updated every month from May to January; it is possible that the document is still in the pipeline processing.

  3. To see the layout of the screen, See Exhibit 2.3.35-6.

  4. The message "TRY AGAIN LATER" can appear on line 24 of No Hit screen due to a problem with the portion of the database covering the requested TIN.

    1. If the message persists after a lapse of more than one hour, please contact your User Support representative.

    2. The "XXV" of "ERROR CODE XXV" in the upper right hand corner should be reported. This may help MCC to diagnose the problem. The "V" in the Error code will show "C" (CREF file) or "D" (Documents file).

2.3.35.9.2  (08-01-2004)
Payee On-line Transcript Help (Definer ‘O’, ‘L’ or 'W')

  1. The screen is displayed as the result of transmitting an ‘O’, ‘L’ or 'W' (immediately followed by the enter key) in the definer field of an INITIAL HELP, PAYEE, or PAYER screen.

  2. To see the screen layout, See Exhibit 2.3.35-7.

  3. It also can be displayed as the result of invalid TIN type and validity, document code or tax year. The error message will appear on line 24.

  4. Instead of requesting an On-line Transcript, the user can change the ‘O’, ‘L’ or 'W' in the DEFINER field of this screen to switch to an Initial Help, Payee or Payer screen.

  5. IRPTRO/L/W Help screen gives further information about working with definers ‘O’, ‘L’ or 'W'.

2.3.35.9.3  (04-27-2008)
Payee On-line Transcript IRPOL Summary (Definer ‘L’)

  1. The purpose of IRPOL Summary screen is to show money summaries, the two best payee addresses, date of birth, date of death and filing status.

  2. To see the layout of the screen, See Exhibit 2.3.35-8.

  3. The following codes from IRP (Information Returns Processing) Data Assimilation are used to determine whether the IRP documents are to be suppressed or not.

    1. Error Reason Code is not blank or "OV" , suppress the document.

    2. Correlation Option Code is a "2" or "3" , suppress the document.

  4. The following criteria are used to select the two best Payee addresses from documents:

    1. Passport or Questionable W-4 documents are not selected.

    2. The following documents are considered high priority in selecting best or next best addresses: W-2, 1099-DIV, 1099-OID, 1099-MISC, 1099-B, 8596, SSA-1099, RRB-1099 and 1099-G.

    3. The rest of the documents are considered low priority while 1042-S (Document Code 02) is considered the lowest priority of all document.

    4. Payment amounts are used to determine whether the document has a higher or lower value against other documents.

    5. In order for the documents to be qualified for best or next best addresses: first Payee Name Line must not be blanks, first character in the address line must be numeric, State Code must be either alphabetic or has "." (means foreign) and ZIP Code must be either (numeric and does not have all zeroes) or (all zeroes and State Code is equal to "." ).

    6. If none of the documents other than 1042-S qualified, then select 1042-S as the best or next best addresses.

  5. Here is a table of fixed Money Amount Description that are shown on the screen:

    MONEY AMOUNT DESCRIPTION TABLE:
    THE FIXED POSITION FIELDS:
    LITERAL SOURCE DOCUMENT(s) with Doc Code
    FED TAX WH 1042–S (02)
    W–2 (21)
    W–2G (32)
    K–1 1120S (67)
    1099-CAP (73)
    1099–B (79)
    SSA–1099 (82)
    1099–G (86)
    1099–DIV (91)
    1099–INT (92)
    1099–MISC (95)
    1099–OID (96)
    1099–PATR (97)
    1099–R (98)
    WAGES W–2 (21)
    ALLOC TIPS W–2 (21)
    INTEREST K–1 1065 (65)
    K–1 1041 (66)
    K–1 1120S (67)
    1099–INT (92)
    1099–OID (96)
    MTG INT PD 1098 (81)
    POINTS PD 1098 (81)
    PR YR RFND 1099–G (86)
    SAV BOND 1099–INT (92)
    DIVIDENDS K–1 1065 (65)
    K–1 1041 (66)
    K–1 1120S (67)
    PENS/ANN SSA–1099 (82)
    IRA CTB 5498 IRA (28)
    NONEMP COM 1099–MISC (95)
    CAPTL GAIN 1099–DIV (91)
    REAL ES SL 1099–S (75)
    GROSS DIST 1099–R (98)
    TAXBLE AMT 1099–R (98)

  6. All floating money amounts can be found in Payee On-line Transcript Document Display screens in the exhibit section of the IRM.

  7. The user can get a taxpayer's copy of IRPOL Summary screen by replacing definer ‘L’ with definer ‘T’. The result will be a screen that has been cleaned up (all IRS related fields removed.)

  8. If the user does not alter the command line except for the doc code, the next screen the user will get is the individual document screen. See IRM 2.3.35.9.4. for more information on individual document screens.

2.3.35.9.3.1  (08-01-2004)
Payee On-line Transcript IRPOL Entice or Refusal Screen (Definer 'L')

  1. There will be some Payee TIN requests that will return a different kind of IRPOL Summary screen, which is IRPOL Entice or Refusal screen.

  2. There are 3 kinds of IRPOL Entice or Refusal screens: See LEM 2.3.35.9.3.1 (2) , Key Words and Amended/Corrected Documents.

  3. First one is See LEM 2.3.35.9.3.1 (3) . To see the layout of the screen with message, See Exhibit 2.3.35-9.

  4. Second kind of screen is Key Words screen, which means that all the documents have key words indicating nominee income and/or system is unable to accurately determine ownership of requested documents. To see the layout of the screen with message, See Exhibit 2.3.35-10.

  5. Last screen is Amended/Corrected Documents, which means that there are amended and corrected documents present. To see the layout of the screen with message, See Exhibit 2.3.35-11.

  6. Entering the enter key without modifying the command line will display the individual document screen(s) of the request.

2.3.35.9.3.2  (08-01-2004)
Validated Fields for IRPOL Summary Command String

  1. The graphic and table below shows the validated fields for IRPOL Summary Request:

    Figure 2.3.35-1

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    TIN Entry must be 9 numeric and unedited (no hyphens) for either an SSN or an EIN. TIN cannot be 000000000 or 999999999.
    TIN TYPE and VALIDITY Entry must be 0, 1, 2 or 3 to respectively specify Valid SSN, Invalid SSN, all SSN, or EIN extraction of Information Returns Documents for the TIN.
    TAX YEAR Entry must be a valid Tax Year that is available on the Information Returns On-line Master File. See IRM 2.3.35.3 for valid Tax Years.
    DOC CODE Entry must be within the range specified by See Exhibit 2.3.35-4. Since all specific DOC CODE's are not present for all years, this field is also checked for consistency against the YEAR DIGITS field and if the DOC CODE is not available for the specified Tax Year both the DOC CODE and the TAX YEAR fields are flagged.

2.3.35.9.4  (05-01-2005)
Payee On-line Transcript (Definer ‘O’)

  1. Payee On-line Transcript is used to request various documents using Payee TIN.

  2. An overview screen could be displayed before you see the first individual document screen, See IRM 2.3.35.9.4.2. for more information.

2.3.35.9.4.1  (08-01-2004)
Validated Fields for Payee On-line Transcript Command String

  1. The graphic and table below shows the validated fields for On-line Transcript Request:

    Figure 2.3.35-2

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    TIN Entry must be 9 numeric and unedited (no hyphens) for either an SSN or an EIN. TIN cannot be 000000000 or 999999999.
    TIN TYPE and VALIDITY Entry must be 0, 1, 2 or 3 to respectively specify Valid SSN, Invalid SSN, all SSN, or EIN extraction of Information Returns Documents for the TIN.
    TAX YEAR Entry must be a valid Tax Year that is available on the Information Returns On-line Master File. See IRM 2.3.35.3 for valid Tax Years.
    DOC CODE Entry must be within the range specified by See Exhibit 2.3.35-4. Since all specific DOC CODE's are not present for all years, this field is also checked for consistency against the YEAR DIGITS field and if the DOC CODE is not available for at least one of the specified Tax Year both the DOC CODE and the TAX YEAR fields are flagged.

2.3.35.9.4.2  (07-01-1999)
Payee On-line Transcript Overview

  1. Depending on the request, an Overview screen could be displayed. The command string must have DOC CODE equal to 00 (all types) along with other valid fields and when there are 5 or more documents available based on the Payee TIN.

  2. To see the layout of the Overview screen, See Exhibit 2.3.35-12.

  3. The screen provides a preview the number of pages (document screens) are available for the requested Payee TIN (TOTAL PAGES), the number of pages available by DOC CODE, and provides an indication of the size of the dollar amount involved.

  4. Please note that the dollar figures supplied with each doc type are accumulated from various money types present within the individual documents of that type according to largest absolute (unsigned) value. This is in an attempt to display where most of the money is and is not meant to give accurate roll-up figures for any particular money type.

  5. With this overview screen, it will be possible for the user to make an informed choice on whether to continue with the request as it stands. The user also can restrict it to a single DOC CODE (changing ‘00’ to specific document code), jump ahead to the SUMMARY SCREEN (using definer ‘S’), bail out with or without the hardcopy option (using definer ‘C’), or input a new request.

2.3.35.9.4.3  (04-27-2008)
Payee On-line Transcript Individual Document

  1. Individual Document screens are displayed based on document codes entered. Here is a list of exhibits with document codes:

    • 1042-S (DOC CODE 02), See Exhibit 2.3.35-13.

    • FBAR (DOC CODE 13), See Exhibit 2.3.35-14.

    • Passport (DOC CODE 15), See Exhibit 2.3.35-15.

    • Greencard (DOC CODE 16), See Exhibit 2.3.35-16.

    • W–2 (DOC CODE 21), See Exhibit 2.3.35-17.

    • 5498 SA or 5498 MSA (DOC CODE 27), See Exhibit 2.3.35-18.

    • 5498 IRA (DOC CODE 28), See Exhibit 2.3.35-19.

    • 1099-Q (DOC CODE 31), See Exhibit 2.3.35-20.

    • W–2G (DOC CODE 32), See Exhibit 2.3.35-21.

    • 8288-A (DOC CODE 41), See Exhibit 2.3.35-22.

    • W-4 (DOC CODE 42), See Exhibit 2.3.35-23.

    • 8805 (DOC CODE 46), See Exhibit 2.3.35-24.

    • 8596 Fed Contractor (DOC CODE 59), See Exhibit 2.3.35-25.

    • FinCEN 103 or 8362 (formerly known as Casino CTR) (DOC CODE 61), See Exhibit 2.3.35-26.

    • FinCEN 105 or 8362 (formerly known as CMIR International CTR) (DOC CODE 63), See Exhibit 2.3.35-27.

    • 8300 (DOC CODE 64), See Exhibit 2.3.35-28.

    • K–1 1065 (DOC CODE 65), See Exhibit 2.3.35-29.

    • K–1 1041 (DOC CODE 66), See Exhibit 2.3.35-30.

    • K–1 1120S (DOC CODE 67), See Exhibit 2.3.35-31.

    • 1099-H (DOC CODE 71), See Exhibit 2.3.35-32.

    • 5498-ESA (DOC CODE 72), See Exhibit 2.3.35-33.

    • 1099-CAP (DOC CODE 73), See Exhibit 2.3.35-34.

    • 1099–S (DOC CODE 75), See Exhibit 2.3.35-35.

    • 1098-C (DOC CODE 78), See Exhibit 2.3.35-36.

    • 1099–B (DOC CODE 79), See Exhibit 2.3.35-37.

    • 1099–A (DOC CODE 80), See Exhibit 2.3.35-38.

    • 1098 (DOC CODE 81), See Exhibit 2.3.35-39.

    • SSA–1099 (DOC CODE 82), See Exhibit 2.3.35-40.

    • 1098–T (DOC CODE 83), See Exhibit 2.3.35-41.

    • 1098–E (DOC CODE 84), See Exhibit 2.3.35-42.

    • 1099–C (DOC CODE 85), See Exhibit 2.3.35-43.

    • 1099–G (DOC CODE 86), See Exhibit 2.3.35-44.

    • FinCEN 104 or 4789 (formerly known as Bank CTR) (DOC CODE 89), See Exhibit 2.3.35-45.

    • 1099–DIV (DOC CODE 91), See Exhibit 2.3.35-46.

    • 1099–INT (DOC CODE 92), See Exhibit 2.3.35-47.

    • 1099–LTC (DOC CODE 93), See Exhibit 2.3.35-48.

    • 1099–SA or 1099–MSA (DOC CODE 94), See Exhibit 2.3.35-49.

    • 1099–MISC (DOC CODE 95), See Exhibit 2.3.35-50.

    • 1099–OID (DOC CODE 96), See Exhibit 2.3.35-51.

    • 1099–PATR (DOC CODE 97), See Exhibit 2.3.35-52.

    • 1099–R (DOC CODE 98), See Exhibit 2.3.35-53.

  2. If there are more than one page of documents, hitting 'enter' will display the next page (the default definer is 'N' for 'Next'). If it is a one page document, then hitting 'enter' will go to the summary screen.

  3. Changing the definer from 'N' to 'P' for 'Previous' without changing the rest of the command line will display the previous page. If the previous page is the first page of the command line request, the definer will default to 'N'. It is also possible to display a specific page by entering the desired page number in the page area of the command line and hitting 'enter'.

  4. To go directly to the summary screen, changing the definer to 'S' without changing the rest of the command line will display the screen.

  5. To request a hardcopy of the requested payee TIN, entering 'C' will display the Hardcopy Request screen and allow further input to request a copy of the page that had just been displayed

2.3.35.9.4.4  (08-01-2004)
Validated Fields for Individual Document Command String

  1. The graphic and table below shows the validated fields for Individual Document screen:

    Figure 2.3.35-3

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    TIN Entry must be 9 numeric and unedited (no hyphens) for either an SSN or an EIN. TIN cannot be 000000000 or 999999999.
    TIN TYPE and VALIDITY Entry must be 0, 1, 2 or 3 to respectively specify Valid SSN, Invalid SSN, all SSN, or EIN extraction of Information Returns Documents for the TIN.
    TAX YEAR Entry must be a valid Tax Year that is available on the Information Returns On-line Master File. See IRM 2.3.35.3 for valid Tax Years.
    DOC CODE Entry must be within the range specified by See Exhibit 2.3.35-4. All specific DOC CODE's are not present for all years, this field is also checked for consistency against the YEAR DIGITS field and if the DOC CODE is not available for at least one of the specified Tax Year both the DOC CODE and the TAX YEAR fields are flagged.
    GO TO PAGE NUMBER Entry must be numeric field containing 4 bytes. Valid page numbers are 0000 to 9999. Entering 0000 means next page or previous page depending on the definer. Entering other number will cause the command code to jump to the specific page if it is within range.

2.3.35.9.5  (05-01-2005)
Payee On-line Summary Transcript (Definer ‘S’)

  1. The screen will show a summary of selected money amounts.

  2. For any corrected or amended documents, money amount summaries will be separated from original documents.

  3. To see the layout of the screen, See Exhibit 2.3.35-54.

  4. Here is a table of selected money amounts and how they are summarized for this screen:

    Summary Literal Source Documents with Doc code Source Document Payment Literal
    28% RT GN 1099-DIV (91) 28% RT GN
    ADV EIC W-2 (21) ADV EIC
    ATTRNY FEE 1099-MISC (95) ATTRNY FEE
    BARTERING 1099-B (79) BARTERING
    CAPTL GAIN K–1 1065 (65) SHT TRM CG
    K–1 1065 (65) LNG TRM CG
    K–1 1041 (66) SHT TRM CG
    K–1 1041 (66) LNG TRM CG
    K–1 1120S (67) SHT TRM CG
    K–1 1120S (67) LNG TRM CG
    1099-DIV (91) CAPTL GAIN
    1099-R (98) EL CAP GN
    DEPEND CARE W-2 (21) DPEND CARE
    DIVIDENDS K-1 1065 (65) DIVIDENDS
    K-1 1041 (66) DIVIDENDS
    K-1 1120S (67) DIVIDENDS
    ED IRA CTB 5498 IRA (28) ED IRA CTB
    SO SEC WH W-2 (21) SO SEC WH
    FISH INC 1099-MISC (95) FISH INC
    FRGN TX PD 1099-DIV (91) FRGN TX PD
    GR PEN/IRA SSA-1099 (82) PENS/ANN
    GR WINNING W-2G (32) GR WINNING
    GROSS DIST 1099-R (98) GROSS DIST
    INTEREST K-1 1065 (65) INTEREST
    K-1 1041 (66) INTEREST
    K-1 1120S (67) INTEREST
    1099-INT (92) INTEREST
    1099-OID (96) INTEREST
    LIQUID DIST 1099-DIV (91) CASH LIQ
    1099-DIV (91) NOCASH LIQ
    MED PAYMTS 1099-MISC (95) MED PAYMTS
    MEDCARE WG W-2 (21) MEDCARE WG
    MEDCARE WH W-2 (21) MEDCARE WH
    MSA FMV 5498-SA or 5498-MSA (27) MSA FMV
    MTG INT PD 1098 (81) MTG INT PD
    NONEMP COMP 1099-MISC (95) NONEMP COM
    NONTX DIST 1099-DIV (91) NONTX DIST
    ORD DIV 1099-DIV (91) ORD DIV
    ORD INCOME K-1 1065 (65) OR INC K-1
    K-1 1120S (67) OR INC K-1
    OTHER INC W-2 (21) DEF COMP
    K-1 1041 (66) BUSI INC
    K-1 1041 (66) PASS INC
    1099-C (85) AMT DBT CN
    1099-G (86) TX GRANT
    1099-G (86) AG SUBS
    1099-MISC (95) MISC OTH I
    1099-MISC (95) SUB PAYMTS
    1099-MISC (95) GOLDEN PAR
    1099-MISC (95) CROP INS
    1099-PATR (97) PATRONAGE
    1099-PATR (97) NONPAT DIS
    1099-PATR (97) RTAIN ALLC
    1099-PATR (97) REDEMPTION
    1099-R (98) OTHER INC
    POINTS PAID 1098 (81) POINTS PD
    PR YR RFND 1099-G (86) PR YR RFND
    PROFT&LOSS 1099-B (79) PROFT&LOSS
    REAL ES SL 1099-S (75) REAL ES SL
    RENT/ROYLT K-1 1065 (65) ROYALTIES
    K-1 1120S (67) ROYALTIES
    1099-MISC (95) RENTS
    1099-MISC (95) ROYALTIES
    RH CNV AMT 5498 IRA (28) RH CNV AMT
    RH IRA CTB 5498 IRA (28) RH IRA CTB
    SAV BOND 1099-INT (92) SAV BOND
    SC 1202 GN 1099-DIV (91) SC 1202 GN
    STD LN INT 1098-E (84) STD LN INT
    STOCK&BOND 1099-B (79) STOCK&BOND
    TOTAL CTR CASINO CTR (61) AMT OF TRN
    CMIR (63) AMT OF TRN
    8300 (64) AMT OF TRN
    CTR (89) TOTAL CTR
    FED TAX WH 1042-S (02) FED TAX WH
    W-2 (21) FED TAX WH
    W-2G (32) FED TAX WH
    K-1 1120S (67) FED TAX WH
    1099-CAP (73) FED TAX WH
    1099-B (79) FED TAX WH
    SSA-1099 (82) FED TAX WH
    1099-G (86) FED TAX WH
    1099-DIV (91) FED TAX WH
    1099-INT (92) FED TAX WH
    1099-MISC (95) FED TAX WH
    1099-OID (96) FED TAX WH
    1099-PATR (97) FED TAX WH
    1099-R (98) FED TAX WH
    TXABLE DIST 1099-R (98) TAXBLE AMT
    UN 1250 GN 1099-DIV (91) UN 1250
    UNEMPL COMP 1099-G (86) UNEMPL COM
    WAGES W-2 (21) WAGES
    W-2 (21) ALLOC TIPS
    WC OFFSET SSA-1099 (82) WC OFFSET

2.3.35.9.6  (05-01-2005)
Payee On-line Hardcopy Transcript (Definer 'C')

  1. After the user makes an on-line transcript request, the user can make a hardcopy request by changing the definer (‘L’, ‘O’, ‘N’, ‘P’ or ‘S’) to a 'C'.

  2. A hardcopy screen will appear and will ask for receiving office, unit office, mail stop and phone number. Please be accurate to ensure that the transcripts are routed timely.

  3. Do not change the command string or your request may not be processed.

  4. Upon successful request, a message "REQUEST COMPLETED" is displayed to the user.

  5. Please note that the hardcopy system does not provide sanitized transcripts.

  6. To see the layout of the screen, See Exhibit 2.3.35-55.

2.3.35.9.7  (04-27-2008)
Payee On-line Sanitized Transcript (Definer 'W')

  1. After the user makes an online transcript request, the user can make a sanitized document screen by changing the definer ('N' or 'P') to a 'W'.

  2. Sanitized document screens from the local printer are specially designed to be given to taxpayers.

  3. Users can use definer 'W' to get all documents in the sanitized mode.

  4. Due to disclosure rules, three documents (FinCEN 103 or 8362 (also known as Casino CTR) — Document Code 61, FinCEN 105 or 4790 (also known as CMIR CTR) — Document Code 63 and FinCEN 104 or 4789 (also known as CTR) — Document Code 89) are not to be given to the taxpayers and will be suppressed.

  5. A message "Taxpayer's Copy" will be display on line 24 to show that it is a sanitized screen and can be printed for the taxpayer via local printer.

2.3.35.9.8  (04-29-2007)
Payee On-line Transcript Error Message

  1. Error message will appear on line 24 on IRPTRO/L help or hardcopy (definer ‘C’) screen. These error messages are self-explanatory.

    • INVALID FUNCTION CODE—ENTRY MUST BE LETTERS

    • INVALID REQUESTED TIN

    • IINVALID REQUESTED TIN—ENTRY MUST NOT BE ALL NINES

    • INVALID REQUESTED TIN—ENTRY MUST NOT BE ALL ZEROES

    • INVALID TIN TYPE AND VALIDITY

    • INVALID YEAR DIGIT—ENTRY MUST BE 2001, 2002, 2003, 2004, 2005 OR 2006

    • INVALID DOC CODE

    • BLANK REMARKS ENTRY—PLEASE ENTER ROUTING INFORMATION

Exhibit 2.3.35-1  (04-29-2007)
Initial Help Screen

This image is too large to be displayed in the current screen. Please click the link to view the image.
LINE POSITION DESCRIPTION AND VALIDITY
1.1 1 COMMAND CD
1.2 6 COMMAND DEFINER CD (Transmit "E" , "R" , "L" , "O" or "H" —This screen displays "H" as the default)
24.1 1 LEGAL DEFINER LIST for this screen

Exhibit 2.3.35-2  (08-01-2004)
More Help Screen

This image is too large to be displayed in the current screen. Please click the link to view the image.
LINE POSITION DESCRIPTION AND VALIDITY
1.1 1 COMMAND CODE
1.2 6 COMMAND DEFINER CODE (Transmit "E" , "R" , "L" , "O" or "H" —This screen displays "H" as the default)
24.1 1 LEGAL DEFINER LIST for this screen

Exhibit 2.3.35-3  (04-27-2008)
Payee Hardcopy Request Screen

This image is too large to be displayed in the current screen. Please click the link to view the image.
LINE POSITION DESCRIPTION AND VALIDITY
1.1 1 COMMAND CODE. Enter five characters. "IRPTR" or other desired command code.
1.2 6 COMMAND DEFINER CODE. Enter one character. Transmitting"E" in this position with "IRPTR" in the preceding positions causes the above screen to appear.
5.1 1 REQUESTED TIN. Enter nine numeric characters. The TIN must conform to the definition given in the table for IRM 2.3.35.4.1.
6.1 1 REQUESTED TIN TYPE AND VALIDITY. Enter one numeric character. Acceptable values are 0, 1, 2, 3 or 4.
13.1 1 REQUESTED YEAR DIGITS. Enter one to nine characters. See IRM 2.3.35.3 for acceptable values.
15.1 1 DOC CODE. Enter two alphanumeric characters representing the desired IRMF document code. Acceptable document code values are listed in Exhibit 2.3.35.4. In addition, "00" , "99" and "WW" are accepted.
18.1 1 RECEIVING OFFICE. Enter the city and state of the office that receives your interoffice postal mail. Up to 58 characters may be entered.
19.1 1 UNIT OFFICE. Enter the office name, if any, and the city and state. Up to 58 characters may be entered.
20.1 1 MAIL STOP. Your Unit's mail stop. Please include building extensions if necessary. Up to 58 characters may be entered.
20.1 1 TELEPHONE NUMBER. Enter 10-digit telephone number so distribution centers can contact your for assistance in routing. This field is required.
23.1 1 CURSOR PLACEMENT. Place the cursor here before hitting the enter key.
24.1 1 SYSTEM MESSAGE AREA. This area allows the System to respond to user requests. Whenever user input is processed by the system, a message from the system appears here which either indicates that the request completed normally, or displays one of the error messages listed in IRM 2.3.35.6.2. Normal request completion is indicated by the message "REQUEST COMPLETED XXX" . For more information about this message, please see IRM 2.3.35.4.6.

Exhibit 2.3.35-4  (04-27-2008)
Document Code Availability by Tax Year

DOCUMENT TYPE DOC CODE TY1999 TY2000 TY2001 TY2002 TY2003 TY2004 TY2005 TY2006 TY2007
ALL TYPES 00 X X X X X X X X X
1042-S 02     X X X X X X X
FBAR 13             X X X
PASSPORT 15 X X X X X X X X X
GREEN CARD 16                  
W–2 21 X X X X X X X X X
5498 SA 27           X X X X
5498 MSA 27 X X X X X        
5498 IRA 28 X X X X X X X X X
1099-Q 31       X X X X X X
W–2G 32 X X X X X X X X X
8288-A 41               X X
W–4 42 X X X X X X      
8805 46           X X X X
8596 FED CONTRACTOR 59 X X X X X X X X X
CASINO CTR 61 X X X X X X X X X
CMIR International CTR 63 X X X X X X X X X
8300 64 X X X X X X X X X
K–1 1065 65 X X X X X X X X X
K–1 1041 66 X X X X X X X X X
K–1 1120S 67 X X X X X X X X X
1099-H 71         X X X X X
5498-ESA 72         X X X X X
1099-CAP 73         X X X X X
1099–S 75 X X X X X X X X X
1098-C 78             X X X
1099–B 79 X X X X X X X X X
1099–A 80 X X X X X X X X X
1098 81 X X X X X X X X X
SSA–1099 82 X X X X X X X X X
1098–T 83 X X X X X X X X X
1098–E 84 X X X X X X X X X
1099–C 85 X X X X X X X X X
1099–G 86 X X X X X X X X X
Bank CTR 89 X X X X X X X X X
1099–DIV 91 X X X X X X X X X
1099–INT 92 X X X X X X X X X
1099–LTC 93 X X X X X X X X X
1099-SA 94           X X X X
1099–MSA 94 X X X X X        
1099–MISC 95 X X X X X X X X X
1099–OID 96 X X X X X X X X X
1099–PATR 97 X X X X X X X X X
1099–R 98 X X X X X X X X X
ALL NON WAGE 99 X X X X X X X X X
ALL WAGE WW X X X X X X X X X

Exhibit 2.3.35-5  (04-27-2008)
Payer Hardcopy Request Screen

This image is too large to be displayed in the current screen. Please click the link to view the image.
LINE POSITION DESCRIPTION AND VALIDITY
1.1 1 COMMAND CODE. Enter five characters. "IRPTR" or other desired command code.
1.2 6 COMMAND DEFINER CODE. Enter one character. Transmitting"E" in this position with "IRPTR" in the preceding positions causes the above screen to appear.
5.1 1 REQUESTED TIN. Enter nine numeric characters. The TIN must conform to the definition given in the table for IRM 2.3.35.4.1.
6.1 1 REQUESTED TIN TYPE. Enter one numeric character. Acceptable values are 0, 2 and 4.
8.1 1 PAYEE TIN TYPE. Enter one numeric character. Acceptable values are 0, 1, 2, 3, or 4.
10.1 1 REQUESTED YEAR DIGITS. Enter one to nine characters. See IRM 2.3.35.5.1. for acceptable values.
11.1 1 DOC CODE. Enter two alphanumeric characters representing the desired IRMF document code. Acceptable document code values are listed in Exhibit 2.3.35.4. In addition, "00" , "99" and "WW" are accepted.
13.1 1 COUNT LIMIT. Enter one to five numeric digits or leave blank. Numeric digits can be entered anywhere in the field as long as they occupy consecutive positions. This field must be blank if DOC CODE field is "00" , "99" and "WW" .
15.1 1 DESTINATION CODE. Leave blank if paper transcript is desired, otherwise enter a code to route the request to another destination.
18.1 1 RECEIVING OFFICE. Enter the city and state of the office that receives your interoffice postal mail. Up to 58 characters may be entered.
19.1 1 UNIT OFFICE. Enter the office name, if any, and the city and state. Up to 58 characters may be entered.
20.1 1 MAIL STOP. Your Unit's mail stop. Please include building extensions if necessary. Up to 58 characters may be entered.
21.1 1 TELEPHONE NUMBER. Enter 10-digit telephone number so distribution centers can contact your for assistance in routing. This field is required.
23.1 1 CURSOR PLACEMENT. Place the cursor here before hitting the enter key.
24.1 1 SYSTEM MESSAGE AREA. This area allows the System to respond to user requests. Whenever user input is processed by the system, a message from the system appears here which either indicates that the request completed normally, or displays one of the error messages listed in IRM 2.3.35.6.2. Normal request completion is indicated by the message "REQUEST COMPLETED XXX" . For more information about this message, please see IRM 2.3.35.4.6.

Exhibit 2.3.35-6  (04-27-2008)
Payee On-line Transcript
No Hit Screen

This image is too large to be displayed in the current screen. Please click the link to view the image.
LINE POSITION DESCRIPTION AND VALIDITY
1.1 1 COMMAND CODE.
1.2 6 COMMAND DEFINER CODE. (Transmit "E" , "R" , "H" , "L" , "O" , or "C" —This screen displays "O" or "L" as the default).
1.3 7 COMMAND STRING. NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code.
2.1 29 TAX YEAR. Requested Tax Year, See IRM 2.3.35.3 for valid Tax Years.
2.2 77 ERROR CODE. Generated by system.
3.1 25 REQUEST TIN. This field recapitulates the requested TIN you entered.
3.2 59 REQUEST TIN TYPE AND VALIDITY. Always returned just as input when appearing in this profile.
3.3 77 REQUEST DOC CODE. Always returned just as input when appearing in this profile.
5.1 &
6.1 		5 EXPLANATION FOR NO HIT. Possibilities: UNFORTUNATELY, FOR THE TIN, TIN TYPE AND VALIDITY, AND DOCUMENT CODE YOU REQUESTED THERE IS NO ON LINE DATA AVAILABLE AT THIS TIME
or
UNFORTUNATELY, FOR THE TIN YOU REQUESTED THE DATABASE IS CURRENTLY DOWN. PLEASE TRY AGAIN LATER.
20.1 2 ALTERNATE TY MESSAGE. This message will appear if a profile is available for a different TY - ** OTHER TAX YEARS AVAILABLE: RRRR SSSS TTTT UUUU VVVV WWWW XXXX YYYY ZZZZ **
23.1 62 SYSTEM MESSAGE. In the event that the portion of the data base covering the requested TIN is down this message will say: PLEASE TRY LATER otherwise message will be blank.
24.1 1 LEGAL DEFINER LIST for this screen.

Exhibit 2.3.35-7  (08-01-2004)
Payee On-line Transcript
Help Screen

This image is too large to be displayed in the current screen. Please click the link to view the image.
LINE POSITION DESCRIPTION AND VALIDITY
1.1 1 COMMAND CD
1.2 6 COMMAND DEFINER CD (Transmit "E" , "R" , "H" , "L" , or "O" —This screen displays "O" or "L" as the default)
24.1 1 LEGAL DEFINER LIST for this screen

Exhibit 2.3.35-8  (04-27-2008)
Payee On-line Transcript
IRPOL Summary Screen

This image is too large to be displayed in the current screen. Please click the link to view the image.
LINE POSITION DESCRIPTION AND VALIDITY
1.1 1 COMMAND CD
1.2 6 COMMAND DEFINER CD (L causes the above screen response.)
1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code
1.4 47 SSN EIN LITERAL
1.5 52 TIN (The request TIN edited by system as an SSN or an EIN)
1.6 64 Literal (Labels following field as a Name Control)
1.7 69 NAME CNTL (The Name Control for this profile, may be from IRP or IMF
1.8 75 Variable Literal (Designates source of preceding field— (IMF) or (IRP))
2.1 1 Literal (Labels data appearing on next four lines immediately below, if any, as Payee Entity Data)
2.2 10 PAYEE PAYER ADDRESS SOURCE (Gives source i.e. kind of document from which data appearing on next ten lines immediately below, if any, was taken)
2.3 25 PAYEE PAYER PRINCIPAL AMOUNT (Gives the amount of the Principal Payment, if any, made to the payee as recorded in the document selected for the data in the next ten lines immediately below
2.4 41 Literal (Labels data appearing on next four lines immediately below, if any, as Alternate Payee Entity Data)
2.5 54 ALTERNATE PAYEE ADDRESS SOURCE (Gives source i.e. kind of document from which data appearing on next four lines immediately below, if any, was taken)
2.6 69 ALT PAYEE PAYER PRINCIPAL AMOUNT (Gives the amount of the Principal Payment, if any, made to the payee as recorded in the document selected for the data in the next five lines immediately below
3.1 1 Literal (labels next two fields to right, if present, as First Entity Lines)
3.2 5 BEST PAYEE FIRST NAME LINE (First Name Line taken from best available IRP document, if any)
3.2 45 NEXT PAYEE FIRST NAME LINE (First Name Line taken from an alternate IRP document, if any.)
4.1 1 Literal (labels next two fields to right, if present, as Second Entity Lines)
4.2 5 BEST PAYEE SECOND NAME LINE (Second Name Line taken from best available IRP document, if any)
4.3 45 NEXT PAYEE SECOND NAME LINE (Second Name Line taken from the alternate IRP document, if any.)
5.1 1 Literal (labels next two fields to right, if present, as Third Entity Lines)
5.2 5 BEST PAYEE STREET ADDRESS (Third Entity Line taken from best available IRP document, if any)
5.2 45 NEXT PAYEE STREET ADDRESS
(Third Entity Line taken from the alternate IRP document, if any.)
6.1 1 Literal (labels next two fields to right, if present, as Fourth Entity Lines)
6.2 5 BEST PAYEE CITY STATE ZIP (Fourth Entity Line taken from best available IRP document, if any)
6.2 45 NEXT PAYEE CITY STATE ZIP (Fourth Entity Line taken from the alternate IRP document, if any.)
7.1 1 Literal (Labels next field to right as containing Payer TIN and DLN)
7.2 15 BEST PAYER TIN DLN (Payer TIN and DLN taken from same document whose Entity Data appears immediately above)
7.3 41 Literal (Labels next field to right as containing another Payer TIN and DLN)
7.4 55 NEXT PAYER TIN DLN (Payer TIN and DLN taken from same document whose Entity Data appears immediately above)
8.1 1 Literal (Labels data immediately below as Payer Entity
Data—this data is taken from the same document that has provided the Payee Entity data on lines 3, 4, 5 and 6 above beginning in position 6)
8.2 24 Literal (Labels next field as cycle when IRPOL data base was last refreshed)
8.3 56 DATA BASE UPDTE CYCLE (Cycle IRPOL data base last brought up to date)
8.4 68 Literal (Labels next field to right as Date of birth)
8.5 72 DATE OF BIRTH (MM-DD-YYYY if available from Social Security Administration)
9.1 1 Literal (labels next field to right, if present, as First Entity Line)
9.2 5 PAYER ENTITY LINE 1 (First Name Line taken from best available IRP document, if any)
9.3 41 Literal (Labels next Field to right as Primary SSN)
9.4 48 PRIMARY SSN (Field will have a trailing asterisk if TIN is considered invalid on the IMF)
9.5 68 Literal (Labels next field to right as Date of death)
9.6 72 DEATH DATE (MM-YYYY if available from Social Security Administration)
10.1 1 Literal (labels next field to right, if present, as Second Entity Line)
10.2 5 PAYER SECOND NAME LINE (Second Name Line taken from best available IRP document, if any)
10.3 41 Literal (Labels next Field to right as Secondary SSN)
10.4 48 SECONDARY SSN (Field will have a trailing asterisk if TIN is considered invalid on the IMF)
10.5 61 Literal (Labels information immediately below as IMF Return Status)
11.1 1 Literal (labels next field to right, if present, as Third Entity Line)
11.2 5 PAYER STREET ADDRESS (Third Entity Line taken from best available IRP document, if any)
11.3 43 Literal (Labels next field to right as an EIN)
11.4 48 EIN 1 (field will be highlighted if this is the requested TIN it will be in normal video if only related to the requested TIN)
11.5 61 Variable Literal (TYnnnn IS LATEST RETN or SEE PSSN FOR LYF or TPNOT ON IMF or TYnnnn FILED-DIFF N/C)
12.1 1 Literal (labels next field to right, if present, as Fourth Entity Line)
12.2 5 PAYER CITY STATE ZIP (Fourth Entity Line taken from best available IRP document, if any)
12.3 43 Literal (Labels next field to right as an EIN)
12.4 48 EIN 2 (field if present is always related to the Requested TIN)
12.5 61 Variable Literal CRIM INVESTIGATION (on IMF account of requested or related TIN or blanks)
13.1 1 Literal (Labels next field to right as number of documents associated with the taxpayer)
  * Numeric fields *ed below may appear further to right because of leading zero suppression.
13.2 16 TOTAL DOCUMENT COUNT (count of documents associated to the taxpayer)
13.3 21 Literal (Labels next field to right as number of documents associated to the taxpayer and summarized on this screen)
13.4 36 SUMMARIZED DOCUMENT COUNT (Number of Documents contributing to this Profile net of those associated to the taxpayer but excluded because of probable non-ownership of the income on account of reserved words in the entity lines i.e. NOMINEES/TRUSTEES etc.) (see Cont. (9))
13.5 43 Literal (Labels next field to right as an EIN)
13.6 48 EIN 3 (field if present is always related to the Requested TIN)
14.1 1 Fixed Money Literal (Identifies field to right as Tax Withheld)
14.2 12* TAX WITHHELD (Positive dollar amount, 999,999* means overflow)
14.3 21 Fixed Money Literal (Identifies field to right as Pensions and Annuities)
14.4 32* PENSIONS AND ANNUITIES Positive dollar amount, 999,999* means overflow)
14.5 41 Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used)
14.6 51* DOLLAR AMOUNT (Positive or negative** dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount)
14.7 61 Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used)
14.8 71* DOLLAR AMOUNT (Positive or negative** dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount)
15.1 1 Fixed Money Literal (Identifies field to right as Wages)
15.2 12* WAGES (Positive dollar amount, 999,999* means overflow)
15.3 21 Fixed Money Literal (Identifies field to right as IRA Contribution)
15.4 32* IRA CONTRIBUTION (Positive dollar amount, 999,999* means overflow)
15.5 41 Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used)
15.6 51* DOLLAR AMOUNT (Positive or negative** dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount)
15.7 61 Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used)
15.8 71* DOLLAR AMOUNT (Positive or negative" dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount)
16.1 1 Fixed Money Literal (Identifies field to right as Allocated
16.2 12* ALLOCATED TIPS (Positive dollar amount, 999,999* means overflow)
16.3 21 Fixed Money Literal (Identifies field to right as Non Employee Comp)
16.4 32* NON EMPLOYEE COMP (Positive dollar amount, 999,999* means overflow)
16.5 41 Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used)
16.6 51* DOLLAR AMOUNT (Positive or negative** dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount)
16.7 61 Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used)
16.8 71* DOLLAR AMOUNT (Positive or negative** dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount)
17.1 1 Fixed Money Literal (Identifies field to right as Interest)
17.2 12* INTEREST (Positive dollar amount, 999,999* means overflow)
17.3 21 Fixed Money Literal (Identifies field to right as Capital Gains)
17.4 32* CAPITAL GAINS (Positive dollar amount, 999,999* means overflow)
17.5 41 Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used)
17.6 51* DOLLAR AMOUNT (Positive or negative**dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount)
17.7 61 Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used)
17.8 71* DOLLAR AMOUNT (Positive or negative** dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount)
18.1 1 Fixed Money Literal (Identifies field to right as Mortgage Interest Paid)
18.2 12* MORTGAGE INTEREST PAID (Positive dollar amount, 999,999** means overflow)
18.3 21 Fixed Money Literal (Identifies field to right as Real Estate Sales)
18.4 32* REAL ESTATE SALES (Positive dollar amount, 999,999* means overflow)
18.5 41 Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used)
18.6 51* DOLLAR AMOUNT (Positive or negative**dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount)
18.7 61 Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used)
18.8 71* DOLLAR AMOUNT (Positive or negative** dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount)
19.1 1 Fixed Money Literal (Identifies field to right as Points Paid)
19.2 12* POINTS PAID (Positive dollar amount, 999,999* means overflow)
19.3 21 Fixed Money Literal (Identifies field to right as Gross Distributions)
19.4 31* GROSS DISTRIBUTIONS (Positive dollar amount, 999,999* means overflow)
19.5 41 Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used)
19.6 51* DOLLAR AMOUNT (Positive or negative** dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount)
19.7 61 Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used)
19.8 71* DOLLAR AMOUNT (Positive or negative** dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount)
20.1 1 Fixed Money Literal (Identifies field to right as Prior Year Refund)
20.2 12* PRIOR YEAR REFUND (Positive dollar amount, 999,999* means overflow)
20.3 21 Fixed Money Literal (Identifies field to right as Taxable Amount)
20.4 31* TAXABLE AMOUNT (Positive dollar amount, 999,999* means overflow)
20.5 41 Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used)
20.6 51* DOLLAR AMOUNT (Positive or negative** dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount)
20.7 61 Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used)
20.8 71* DOLLAR AMOUNT (Positive or negative**" dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount)
21.1 1 Fixed Money Literal (Identifies field to right as Savings Bond Interest)
21.2 12* SAVING BOND (Positive dollar amount, 999,999* means overflow)
21.3 21 Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used)
21.4 31* DOLLAR AMOUNT (Positive or negative** dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount)
21.5 41 Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used)
21.6 51* DOLLAR AMOUNT (Positive or negative** dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount)
21.7 61 Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used)
21.8 71* DOLLAR AMOUNT (Positive or negative** dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount)
22.1 1 Fixed Money Literal (Identifies field to right as Dividends)
22.2 12* DIVIDENDS (Positive dollar amount, 999,999* means overflow)
22.3 21 Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used)
22.4 31* DOLLAR AMOUNT (Positive or negative** dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount)
22.5 41 Variable money Literal (Identifies field to right by Money Type, blank if field to right not used)
22.6 51* DOLLAR AMOUNT (Positive or negative** dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount)
22.7 61 Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used)
22.8 71* DOLLAR AMOUNT (Positive or negative** dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount)
23.1 1 Variable Literal (Indicates TOO MANY AMOUNTS TO DISPLAY literal when there are more than 22 variable amount types summarized in the profile—22 is the number of available slots—otherwise blank)
23.2 31 Variable Literal (Indicates presence of a Passport Document in Profile with literal PASSPORT—otherwise blank)
23.3 42 Variable Literal (Indicates presence of a Greencard in Profile with literal GREENCARD—otherwise blank)
23.4 54 Variable Literal (Indicates presence of one or more Questionable W–4's in Profile with literal ??W4—otherwise blank)
23.5 61 Variable Literal (Indicates Taxpayer, of requested SSN is Deceased with literal TAXPAYER DECEASED—otherwise blank)
24.1 60 ALTERNATE TY MESSAGE (This message will appear if a profile is available for a different TY) OTHER YEARS:RRRR SSSS TTTT UUUU VVVV WWWW XXXX YYYY ZZZZ

Exhibit 2.3.35-9  (08-01-2004)
Payee On-line Transcript
IRPOL Entice or Refusal Screen (See LEM Exhibit 2.3.35-9)

See LEM 2.3.35-9

Exhibit 2.3.35-10  (04-27-2008)
Payee On-line Transcript
IRPOL Entice or Refusal Screen (Key Words)

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LINE POSITION DESCRIPTION AND VALIDITY
1.1 1 COMMAND CD
1.2 6 COMMAND DEFINER CD (L causes the above screen response.)
1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=TIN Type/Validity, YYYY=Tax Year, DD=Doc Code
1.4 47 SSN EIN LITERAL
1.5 52 TIN (The request TIN edited by system as an SSN or an EIN)
1.6 64 Literal (Labels following field as a Name Control)
1.7 69 NAME CNTL (The Name Control for this profile, may be from IRP or IMF
1.8 75 Variable Literal (Designates source of preceding field— (IMF) or (IRP))
8.1 24 Literal (Labels next field as cycle when IRPOL data base was last refreshed)
8.2 56 DATA BASE UPDATE CYCLE (Cycle IRPOL data base last brought up to date)
8.3 68 Literal (Labels next field to right as Date of birth)
8.4 72 DATE OF BIRTH (MM-DD-YYYY if available from Social Security Administration)
9.1 41 Literal (Labels next Field to right as Primary SSN)
9.2 48 PRIMARY SSN (This field will be highlighted if it is the Requested TIN, it will be in normal video if it is a Primary TIN on the IMF related to the Requested TIN. Field will have a trailing asterisk if TIN is considered invalid on the IMF)
9.3 68 Literal (Labels next field to right as Date of death)
9.4 72 DEATH DATE (MM-YYYY if available from Social Security Administration)
10.1 41 Literal (Labels next Field to right as Secondary SSN)
10.2 48 SECONDARY SSN (This field will be highlighted if it is the Requested TIN, it will be in normal video if it is a Secondary TIN on the IMF related to the Requested TIN. Field will have a trailing asterisk if TIN is considered invalid on the IMF)
10.3 61 Literal (Labels information immediately below as IMF Return Status)
11.1 43 Literal (Labels next field to right as an EIN)
11.2 48 EIN 1 (field will be highlighted if this is the requested TIN it will be in normal video if only related to the requested TIN)
11.3 61 Variable Literal (TYxxxx IS LATEST RETN or SEE PSSN FOR LYF or TP NOT ON IMF or TYxxxx FILED-DIFF N/C)
12.1 43 Literal (Labels next field to right as an EIN)
12.2 48 EIN 2 (field if present is always related to the Requested TIN)
12.3 61 Variable Literal CRIM INVESTIGATION (on IMF account of requested or related TIN or blanks)
13.1 1 Literal (Labels next field to right as number of documents associated with the taxpayer)
  * Numeric fields *ed below may appear further to right because of leading zero suppression.
13.2 16 TOTAL DOCUMENT COUNT (count of documents associated to the taxpayer)
13.3 21 Literal (Labels next field to right as number of documents associated to the taxpayer and summarized on this screen)
13.4 36 SUMMARIZED DOCUMENT COUNT (Number of Documents contributing to this Profile net of those associated to the taxpayer but excluded because of probable non-ownership of the income on account of reserved words in the entity lines i.e. NOMINEES/TRUSTEES etc.) (see Cont. (9))
13.5 43 Literal (Labels next field to right as an EIN)
13.6 48 EIN 3 (field if present is always related to the Requested TIN)
23.1 2 ALTERNATE TY MESSAGE (This message will appear if a profile is available for a different TY) ** OTHER TAX YEARS AVAILABLE: RRRR SSSS TTTT UUUU VVVV WWWW XXXX YYYY ZZZZ **
24.1 1 LEGAL DEFINER LIST for this screen

Exhibit 2.3.35-11  (04-27-2008)
Payee On-line Transcript
IRPOL Entice or Refusal Screen (Amended/Corrected Documents)

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LINE POSITION DESCRIPTION AND VALIDITY
1.1 1 COMMAND CD
1.2 6 COMMAND DEFINER CD (L causes the above screen response.)
1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=TIN Type/Validity, YYYY=Tax Year, DD=Doc Code
1.4 47 SSN EIN LITERAL
1.5 52 TIN (The request TIN edited by system as an SSN or an EIN)
1.6 64 Literal (Labels following field as a Name Control)
1.7 69 NAME CNTL (The Name Control for this profile, may be from IRP or IMF
1.8 75 Variable Literal (Designates source of preceding field— (IMF) or (IRP))
8.1 24 Literal (Labels next field as cycle when IRPOL data base was last refreshed)
8.2 56 DATA BASE UPDATE CYCLE (Cycle IRPOL data base last brought up to date)
8.3 68 Literal (Labels next field to right as Date of birth)
8.4 72 DATE OF BIRTH (MM-DD-YYYY if available from Social Security Administration)
9.1 41 Literal (Labels next Field to right as Primary SSN)
9.2 48 PRIMARY SSN (This field will be highlighted if it is the Requested TIN, it will be in normal video if it is a Primary TIN on the IMF related to the Requested TIN. Field will have a trailing asterisk if TIN is considered invalid on the IMF)
9.3 68 Literal (Labels next field to right as Date of death)
9.4 72 DEATH DATE (MM-YYYY if available from Social Security Administration)
10.3 61 Literal (Labels information immediately below as IMF Return Status)
11.1 43 Literal (Labels next field to right as an EIN)
11.2 48 EIN 1
11.3 61 Variable Literal (TYxxxx IS LATEST RETN or SEE PSSN FOR LYF or TP NOT ON IMF or TYxxxx FILED-DIFF N/C)
12.1 43 Literal(Labels next field to right as an EIN)
12.2 48 EIN 2 (field if present is always related to the Requested TIN)
12.3 61 Variable Literal CRIM INVESTIGATION (on IMF account of requested or related TIN or blanks)
13.1 1 Literal (Labels next field to right as number of documents associated with the taxpayer)
  * Numeric fields *ed below may appear further to right because of leading zero suppression.
13.2 16 TOTAL DOCUMENT COUNT (count of documents associated to the taxpayer)
13.3 21 Literal (Labels next field to right as number of documents associated to the taxpayer and summarized on this screen)
13.4 36 SUMMARIZED DOCUMENT COUNT (Number of Documents contributing to this Profile net of those associated to the taxpayer but excluded because of probable non-ownership of the income on account of reserved words in the entity lines i.e. NOMINEES/TRUSTEES etc.) (see Cont. (9))
13.5 43 Literal (Labels next field to right as an EIN)
13.6 48 EIN 3 (field if present is always related to the Requested TIN)
23.1 2 ALTERNATE TY MESSAGE (This message will appear if a Profile is available for a different TY) ** OTHER TAX YEARS AVAILABLE: RRRR SSSS TTTT UUUU VVVV WWWW XXXX YYYY ZZZZ **
24.1 1 LEGAL DEFINER LIST for this screen

Exhibit 2.3.35-12  (04-27-2008)
Payee On-line Transcript
Document Overview Screen

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LINE POSITION DESCRIPTION AND VALIDITY
1.1 1 COMMAND CD
1.2 6 COMMAND DEFINER CD (Transmit "E" , "R" , "L" , "O" , "C" , "S" or "H" —This screen displays "N" as the default)
1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code
2.1 29 TAX YEAR Requested Tax Year, See IRM 2.3.35.3 for valid Tax Years.
3.1 33 REQUEST TIN (Always returned just as input when appearing in this profile)
3.2 67 REQUEST TIN TYPE AND VALIDITY (Always returned just as input when appearing in this profile)
6.1 thru 23.1 15 PAGE COUNTS Number of documents of specified type. **** if> 9999.
6.2 thru 23.2 21 ABSOLUTE DOLLAR AMOUNTS Accrued from largest absolute dollar figure found in each document of specified type. * filled if> 9,999,999
6.3 thru 22.3 46 PAGE COUNTS Number of documents of specified type. **** if> 9999.
6.4 thru 22.4 52 ABSOLUTE DOLLAR AMOUNTS Accrued from largest absolute dollar figure found in each document of specified type. * filled if> 9,999,999.
6.5 thru 8.5 76 PAGE COUNTS Number of documents of specified type. **** if > 9999.
8.1 5 DOC CODE 27 LITERAL Possibilities are:
5498-SA (TY2007 - TY2004)
5498-MSA (TY2003 - TY1999)
16.5 68 WITHHOLDING W2– Quick view of Total W2 tax withholding.
19.1 36 DOC CODE 94 LITERAL Possibilities are:
1099-SA(TY2007 - TY2004)
1099-MSA (TY2003 - TY1999)
20.5 68 WITHHOLDING NON W2– Quick view of Total non W2 tax withholding.
23.5 71 TOTAL PAGE COUNT Total number of documents of all types. **** if> 9999.
24.1 1 LEGAL DEFINER LIST for this screen

Exhibit 2.3.35-13  (04-27-2008)
Payee On-line Transcript
Document Display Screen: 1042–S (DOC CODE 02)

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Note:

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1187.

LINE POSITION DESCRIPTION AND VALIDITY PAPER FORM REFERENCE
1.1 1 COMMAND CD N/A
1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "L" , "O" , "W" or "C" —This screen displays "N" or "P" as the default depending on which direction you were going.
EXCEPTION: "P" is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN)
NOTE: Errors are treated as if you had entered the default. 		N/A
1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired) N/A
1.4 41 TAX YEAR Requested Tax Year, See IRM 2.3.35.3. for valid Tax Years. N/A
2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered N/A
2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered N/A
2.3 59 REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 1042–S this can only be 02(1042–S) or 00 (ALL TYPES) N/A
2.4 68 PAGE NUMBER The current page number of the individual document display N/A
2.5 76 MAX PAGE NUMBER The page number of the last document of— the individual document display **** if > 9999 N/A
3.1 17 DOCUMENT TYPE LITERAL 1042–S in the case of a 1042–S N/A
3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available on-line immediately IRS Generated Field
3.3 51 SUBMISSION TYPE Possibilities are:
 CORRECTED ORIGINAL SUBMISSION
 ORIGINAL SUBMISSION
 AMENDED SUBMISSION 		IRS Generated Field
4.1 20 TIN LITERAL says "SSN" , "EIN" or "TIN" " N/A
4.2 24 EDITED TIN the request TIN edited as:
 SSN: NNN-NN-NNNN
 EIN: NN-NNNNNNN
 TIN: NNNNNNNNN 		N/A
4.3 39 TIN DESCRIPTION Possibilities are:
 INVALID
 IRS VALID PERFECTED SSN
 INVALID PERFECTED SSN
 VALID PERFECTED SSN
 VALID PERFECTED EIN
 IRS VALID SSN
 VALID SSN
 VALID EIN 		IRS Generated Field
5.1 2 RECIPIENT NAME LINE 1 Box 13
5.2 66 PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A IRS Generated Field
6.1 2 RECIPIENT NAME LINE 2 Box 13
6.2 57 TRANSMITTER CONTROL CODE Number assigned by MCC to transmitter of this document if transmitted on magnetic media.
Possibilities: NNNNNNN or N/A 		IRS Generated Field
6.3 77 PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer. N/A
7.1 2 RECIPIENT NAME LINE 3 Box 13
7.2 54 RECIPIENT CODE Possibilities are:
 01 = Individual
 02 = Corporation
 03 = Partnership other than Withholding Foreign Partnership
 04 = Withholding Foreign Partnership or Withholding Foreign Trust
 05 = Trust
 06 = Government or International Organization
 07 = Tax-exempt Organization (IRC Section 501(a))
 08 = Private Foundation
 09 = Artist or Athlete
 10 = Estate11 = U. S. Branch Treated as U.S. Person
 12 = Qualified Intermediary
 13 = Private Arrangement Intermediary-Withholding Rate Pool
 14 = Private Arrangement Intermediary-Withholding Rate Pool-Exempt Org
 15 = Qualified Intermediary Withholding Rate Pool
 16 = Qualified Intermediary Withholding Rate Pool-Exempt Organizations
 17 = Authorized Foreign Agent
 18 = Public Pension Fund
 20 = Unknown Recipient
 N/A (if indicator improperly set) 		Box 12
7.3 69 RECIPIENT US TIN CODE says "SSN/ITIN" , "EIN" or "QI/NQI EIN" Box 14
8.1 62 RECIPIENT STREET 1 Box 13
8.2 58 RECIPIENT ACCOUNT NUMBERassigned by payer - will say N/A if blanks present Box 11
9.1 2 RECIPIENT STREET 2 Box 13
9.2 61 RETURN TYPE INDICATOR Possibilities:
 ORIGINAL
 AMENDED (TY2007 - TY2006)
 VOID (TY2005 - TY2001)
 CORRECTED (TY2005 - TY2001)
 N/A (if indicator improperly set) 		Top of Form
10.1 18 RECIPIENT CITY Box 13
10.2 70 PRO RATA BASIS REPORTING Possibilities:
 NOT CHECKED
 CHECKED
 N/A (if indicator improperly set) 		Top of Form
11.1 6 RECIPIENT STATE CODE Box 13
11.2 13 RECIPIENT PROVINCE CODE (Canadian)
Possibilities:
 AB - Alberta
 BC - British Columbia
 LB - Labrador
 MB - Manitoba
 NB - New Brunswick
 NF - Newfoundland
 NS - Nova Scotia
 NT - Northwest Territories
 ON - Ontario
 PE - Prince Edward Island
 PQ - Quebec
 SK - Saskatchewan
 YK - Yukon Territory
 Blank – Country is not Canada 		Box 13
11.3 23 RECIPIENT COUNTRY CODE (Foreign)
Possibilities: 		Box 13
     AA - Aruba  
     AC - Antigua & Barbuda  
     AF - Afghanistan  
     AG - Algeria  
     AJ - Azerbaijan  
     AL - Albania  
     AM - Armenia  
     AN - Andorra  
     AO - Angola  
     AQ - American Samoa  
     AR - Argentina  
     AS - Australia  
     AT - Ashmore & Cartier Island  
     AU - Austria  
     AV - Anguilla  
     AY - Antarctica  
     BA - Bahrain  
     BB - Barbados  
     BC - Botswana  
     BD - Bermuda  
     BE - Belgium  
     BF - Bahamas, The  
     BF - Eleuthera Island  
     BG - Bangladesh  
     BH - Belize  
     BK - Bosnia-Herzegovina  
     BL - Bolivia  
     BM - Berma  
     BN - Benin (Dahomey)  
     BO - Belaris  
     BP - Solomon Islands  
     BQ - Navassa Island  
     BR - Brazil  
     BS - Bassas da India  
     BT - Bhutan  
     BU - Bulgaria  
     BV - Bovet Island  
     BX - Brunei  
     BY - Burundi  
     CA - Canada  
     CB - Cambodia (Kampuchea)  
     CD - Chad  
     CE - Sri Lanka  
     CF - Congo (Brazzaville)  
     CG - Congo, Democratic Republic of (Zaire)  
     CG - Zaire (Democratic Republic of Congo)  
     CH - China, Peoples Republic of (including, Inner Mongolia, Tibet and Manchuria)  
     CI - Chile  
     CJ - Cayman Islands  
     CK - Cocos (Keeling) Island  
     CM - Cameroon  
     CN - Comoros  
     CO - Colombia  
     CQ - Northern Mariana Islands  
     CR - Coral Sea Islands Territory  
     CS - Costa Rica  
     CT - Central African Republic  
     CU - Cuba  
     CV - Cape Verde  
     CW - Cook Island  
     CY - Cyprus  
     DA - Denmark  
     DJ - Djibouti  
     DO - Dominica  
     DQ - Jarvis Island  
     DR - Dominican Republic  
     EC - Ecuador  
     EG - Egypt  
     EI - Ireland, Republic of (Eire)  
     EK - Equatorial Guinea  
     EN - Estonia  
     ER - Eritrea  
     ES - El Salvador  
     ET - Ethiopia  
     EU - Europa Island  
     EZ - Czech Republic  
     FG - French Guiana  
     FI - Finland  
     FJ - Fiji  
     FK - Falkland Islands (Islas Malvinas)  
     FM - Micronesia, Federal States of  
     FO - Faroe Islands  
     FP - French Polynesia (Tahiti)  
     FQ - Baker Island  
     FR - France  
     FS - French Southern and Antarctic Lands  
     GA - Gambia, The  
     GB - Gabon  
     GG - Georgia  
     GH - Ghana  
     GI - Gibraltar  
     GJ - Grenada (Southern Grenadines)  
     GK - Guernsey  
     GL - Greenland  
     GM - Germany  
     GO - Glorioso Islands  
     GP - Guadeloupe  
     GQ – Guam  
     GR - Greece  
     GT - Guatemala  
     GV - Guinea  
     GY - Guyana  
     GZ - Gaza Strip  
     HA - Haiti  
     HK - Hong Kong  
     HM - Heard Island and McDonald Islands  
     HO - Honduras  
     HQ - Howland Island  
     HR - Croatia  
     HU - Hungary  
     IC - Iceland  
     ID - Indonesia (including Bali, Belitung, Flores, Java, Moluccas, Sumatra, Timor)  
     IM - Isle of Man  
     IN - India  
     IO - British Indian Ocean Territory  
     IP - Clipperton Island  
     IR - Iran  
     IS - Israel  
     IT - Italy  
     IV - Cote d’Ivoire (Ivory Coast)  
     IZ - Iraq  
     JA - Japan  
     JA - Ryukyu Islands  
     JE - Jersey  
     JM - Jamaica  
     JN - Jan Mayen  
     JO - Jordan  
     JQ - Johnston Atoll  
     JU - Juan de Nova Island  
     KE - Kenya  
     KG - Kyrgyzstan  
     KN - Korea, Democratic Peoples Republic of (North)  
     KQ - Kingman Reef  
     KR - Kiribati (Gilbert Island)  
     KS - Korea, Republic of (South)  
     KT - Christmas Island (Indian Ocean)  
     KU - Kuwait  
     KZ - Kazakhstan  
     LA - Laos  
     LE - Lebanon  
     LG - Latvia LH - Lithuania  
     LI - Liberia  
     LO - Slovakia  
     LQ - Palmyra Atoll  
     LS - Liechtenstein  
     LT - Lesotho  
     LU - Luxembourg  
     LY – Libya  
     MA – Madagascar (Malagasy Republic)  
     MB - Martinique  
     MC - Macau  
     MD - Moldova  
     MF - Mayotte  
     MG - Mongolia  
     MH - Montserrat  
     MI - Malawi  
     MK - Macedonia (Former Yugoslav Republic of)  
     ML - Mali  
     MN – Monaco  
     MO - Morocco  
     MP - Mauritius  
     MQ - Midway Islands  
     MR - Mauritania  
     MT - Malta  
     MU - Oman  
     MV - Maldives  
     YO - Montenegro  
     MX - Mexico  
     MY - Malaysia  
     MY - Sarawak  
     MZ – Mozambique  
     NC - New Caledonia  
     NE - Niue  
     NF - Norfolk Island  
     NG - Niger  
     NH - Vanuatu  
     NI - Nigeria  
     NL - Netherlands  
     NO - Norway  
     NP- Nepal  
     NR- Nauru  
     NS - Suriname  
     NT - Bonaire  
     NT - Curacao  
     NT - Netherlands Antilles  
     NU - Nicaragua  
     NZ - New Zealand  
     OC - Other Country  
     PA - Paraguay  
     PC - Pitcairn Island  
     PE - Peru  
     PF - Paracel Islands  
     PG - Spratly Islands  
     PK - Pakistan  
     PL - Poland  
     PM - Panama  
     PO - Azores  
     PO - Portugal  
     PP - Papua New Guinea  
     PS - Palau, Republic of  
     PU - Guinea-Bissau  
     QA - Qatar (Katar)  
     RE - Reunion  
     RM - Marshall Islands  
     RO - Romania  
     RP - Philippines  
     RQ - Puerto Rico  
     RS - Kurile Islands  
     RS - Russia  
     RW - Rwanda  
     SA - Saudi Arabia  
     SB - St. Pierre and Miquelon  
     SC - St. Kitts (St. Christopher and Nevis)  
     SE - Seychelles  
     SF - South Africa  
     SG - Senegal  
     SH - St. Helena (Ascension Island and Tristan de Cunha Island Group)  
     SI - Slovenia  
     SL - Sierra Leone  
     SM - San Marino  
     SN - Singapore  
     SO - Somalia  
     SP - Balearic Islands (Mallorca, etc.)  
     SP - Canary Islands  
     SP - Spain  
     YO - Serbia  
     ST - St. Lucia  
     SU - Sudan  
     SV - Svalbard (Spitsbergen)  
     SW - Sweden  
     SX - South Georgia and the South Sandwich Islands  
     SY - Syria  
     SZ - Switzerland  
     TC - Abu Dhabi  
     TC - Dubai TC - United Arab Emirates  
     TD - Trinidad and Tobago  
     TE - Tromelin Island  
     TH - Thailand  
     TI - Tajikistan  
     TK - Turks and Caicos Islands  
     TL - Tokelau  
     TN - Tonga  
     TO - Togo  
     TP - Sao Tome and Principe  
     TS - Tunisia  
     TT - East Timor  
     TU – Turkey  
     TV - Tuvalu  
     TW - Taiwan  
     TX - Turkmenistan  
     TZ - Tanzania, United Republic of  
     UC - Unknown Country  
     UG - Uganda  
     UK - Great Britain (United Kingdom)  
     UK - Northern Ireland  
     UK - United Kingdom (England, Wales, Scotland, Northern Ireland)  
     UP - Ukraine  
     UV - Burkina Faso (Upper Volta)  
     UY - Uruguay  
     UZ - Uzbekistan  
     VC - St. Vincent and The Grenadines (Northern Grenadines)  
     VC - Windward Island  
     VE - Venezuela  
     VI - Redonda  
     VI - Tortola  
     VI - Virgin Islands (British)  
     VM - Vietnam  
     VP - Corsica  
     VQ - Virgin Islands (US)  
     VT - Vatican City  
     WA - Namibia  
     WE – West Bank  
     WF - Wallis and Futuna  
     WI - Western Sahara  
     WQ - Wake Island  
     WS - Western Samoa  
     WZ - Swaziland  
     YM - Yemen (Aden)  
     YO - Yugoslavia (Kosovo, Montenegro, Serbia)  
     ZA - Zambia  
     ZI - Zimbabwe  
11.4 32 RECIPIENT POSTAL CODE Box 13
11.5 57 INCOME CODE Possibilities:
 01 = Interest Paid by a U. S. Obligor/General
 02 = Interest on Real Property Mortgages
 03 = Interest Paid to Controlling Foreign Corporations
 04 = Interest Paid by Foreign Corporations
 05 = Interest of Tax Free Covenant Bonds
 06 = Dividends Paid by U.S. Corporations-General
 07 = Dividends Subject to Direct Dividends Rate
 08 = Dividends Paid by Foreign Corporations
 09 = Capital Gains
 10 = Industrial Royalties
 11 = Motion Picture or Television Copyright Royalties
 12 = Other Royalties (e.g., copyright, recording, publishing)
 13 = Real-Property Income and Natural Resource Royalties
 14 = Pensions, Annuities, Alimony and/or Insurance Premiums
 15 = Scholarship or Fellowship Grants
 16 = Compensation for Independent Personal Services
 17 = Compensation for Dependent Personal Services
 18 = Compensation for Teaching
 19 = Compensation During Studying and Training
 20 = Earnings as an Artist or Athlete
 21 = Social Security Benefits
 22 = Railroad Retirement (Tier 1) Benefits
 23 = Railroad Retirement (Tier 2) Benefits
 24 = Real Estate Investment Trust (REIT distributions of capital gains)
 25 = Trust Distributions Subject to IRC Section 1445
 26 = Unsevered Growing Crops and Timber Distributions by a Trust Subject to IRC Section 1445
 27 = Publicly Traded Partnership Distributions Subject to IRC Section 1446
 28 = Gambling Winnings
 29 = Deposit Interest
 30 = Original Issue Discount (OID)
 31 = Short Term OID
 32 = Notional Principle Contracting Income
 33 = Substitute Payment - Interest
 34 = Substitute Payment - Dividend
 35 = Substitute Payment - Other
 36 = Captial Gains Distribution
 50 = Other Income
 N/A (if indicator improperly set) 		Box 1
11.6 72 TAX RATE Box 5
12.1 20 WITHHOLDING AGENT TIN LITERALPossibilities are SSN, EIN or TIN (when we don't know) N/A
12.2 24 WITHHOLDING AGENT TIN edited as an:
 SSN NNN-NN-NNNN
 EIN NN-NNNNNNN
 not edited NNNNNNNNN (when we don't know) 		Box 9
12.3 60 EXEMPTION CODE Possibilities:
 Blank = Tax Rate is greater than (>) 30%
 00 = Exemption Code Not Applicable (1-30%)
 01 = Effectively Connected with a U. S. Trade or Business
 02 = Exempt Under an Internal Revenue Code Section (Income other than Portfolio interest)
 03 = Income is not from U. S. Sources
 04 = Exempt under Tax Treaty
 05 = Portfolio Interest
 06 = Qualified Intermediary that assumes Primary Withholding Responsibility
 07 = Withholding Foreign Partnership
 08 = U. S. Branch Treated as a U.S. Person
 09 = Qualified Intermediary Represents Income Is Exempt
 99 = NQI Exemption Code (Presumption Rule-2nd Level Identifier) 		Box 6
13.1 2 WITHHOLDING AGENT NAME LINE 1 Box 10
13.2 60 NONQUALIFIED INTERMEDIARY'S FLOW THROUGH ENTITY'S US TIN Box 20
14.1 2 WITHHOLDING AGENT NAME LINE 2 Box 10
14.2 48 NONQUALIFIED INTERMEDIARY'S FLOW THROUGH ENTITY'S PROVINCE CODE (Canadian)
See RECIPIENT PROVINCE CODE (11.2) for the table. 		Box 19
14.3 59 NONQUALIFIED INTERMEDIARY'S FLOW THROUGH ENTITY'S COUNTRY CODE (Foreign)
See RECIPIENT COUNTRY CODE (11.3) for the table. 		Box 18
14.4 69 NONQUALIFIED INTERMEDIARY'S FLOW THROUGH ENTITY'S POSTAL CODE Box 19
15.1 2 WITHHOLDING AGENT NAME LINE 3 Box 10
15.2 66 WITHHOLDING AGENT EIN CODEPossibilities:
 EIN
 QI/NQI EIN 		Box 9
16.1 2 WITHHOLDING AGENT STREET 1 Box 10
16.2 58 PAYER US TIN Box 21
17.1 2 WITHHOLDING AGENT STREET 2 Box 10
17.2 44 PAYER NAME LINE 1 Will be truncated to 37 bytes long, instead of 40 bytes. Box 21
18.1 2 WITHHOLDING AGENT CITY Box 10
18.2 68 PAYER STATE TAX NUMBER Box 23
19.1 6 WITHHOLDING AGENT STATE CODE Box 10
19.2 13 WITHHOLDING AGENT PROVINCE CODE (Canadian)
See RECIPIENT PROVINCE CODE (11.2) for the table. 		Box 10
19.3 23 WITHHOLDING AGENT COUNTRY CODE (Foreign)
See RECIPIENT COUNTRY CODE (11.3) for the table. 		Box 10
19.4 32 WITHHOLDING AGENT POSTAL CODE Box 10
19.5 62 PAYER STATE CODE Box 24
20.1 38 RECIPIENT COUNTRY CODE FOR TAX PURPOSES
See RECIPIENT COUNTRY CODE (11.3) for the table. 		Box 16
20.2 41 RECIPIENT COUNTRY NAME FOR TAX PURPOSES Box 15
21.1 2 MONEY TYPE AND AMOUNT See Money Section
21.2 29 MONEY TYPE AND AMOUNT See Money Section
22.1 2 MONEY TYPE AND AMOUNT See Money Section
22.2 29 MONEY TYPE AND AMOUNT See Money Section
23.1 2 MONEY TYPE AND AMOUNT See Money Section
23.2 29 MONEY TYPE AND AMOUNT See Money Section
24.1 1 LEGAL DEFINER LIST for this screen N/A
MONEY SECTION
For a 1042–S these are elements 21.1, 21.2, 22.1, 22.2, 23.1 and 23.2
General: These items consist of a 10 position literal beginning position 2 or 29 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26 or 53. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (Meaning that some or all items may not be present in a given instance)

Note:

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1187.


Possible literal for a 1042–S are:
Literal Meanings Paper Form Reference
FED TAX WH US Tax Withheld Box 7
GROSS INC Gross Income Box 2
WHHG ALLOW Withholding Allowance Box 3
NET INCOME Net Income Box 4
AMT RMBRSD Amount Reimbursed Box 8
ST IN TXWH State Income Tax Withheld Box 22

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