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Part 3. Submission Processing

Chapter 12. Error Resolution

Section 279. BMF/CAWR/PMF Unpostable Resolution (Cont. 4)

3.12.279  BMF/CAWR/PMF Unpostable Resolution (Cont. 4)

3.12.279.195  (01-01-2009)
UPC 399 RC 3

  1. The unpostable is a TC 150 that was batched without an RPS/ISRP/Lockbox indicator of "2" and there is an unreversed RPS 610 or TC 610 with Doc Codes 70 or 76 or TC 670 with Doc Code 70/76 posted to the module.

    Note:

    The Remittance Processing Systems (RPS) Indicator is a generated 1 character field which indicates a remittance was processed with the return. The RPS indicator can be located using CC BMFOL, Line 7, position 52 for most BMF returns.

    Note:

    This condition will not occur if the TC 150 Balance due/overpayment field matches the TC 610, 611, or 670 during the validation process.

  2. Resolution RC 3 - The information provided in the following table must be used to resolve the unpostable condition:

    IF AND THEN
    The remittance is posted to the incorrect module, check CC BMFOL for debit balance, CC BMFOL indicates the payment belongs on another tax period or MFT, Input a credit transfer to move the money to the correct module. Close with URC 0 and cycle if necessary. If further research is necessary, order the payment document or a copy of the check. Verify the entity, tax period, and MFT of the payment with the return.
    The TC 610 payment and the unpostable TC 150 belong to the same taxpayer , It cannot be determined that it needs to post to a different MFT or tax period, Close the case using URC 0.
    Additional information shows that the payment belongs to another taxpayer,   Transfer the payment to the correct account. Close the unpostable using URC 0. and cycle as necessary.
    Research does not provide information to post the credit to the correct account,   The payment must be transferred to the Unidentified Account. Input a TC 570. A Form 2424 Account Adjustment Voucher must be prepared and processed. Close the unpostable case using URC 0 and cycle as necessary.
    The return is for a different tax period than what was transcribed,   Input TC 599 CC 18 on the correct tax period and release the unpostable using URC 8. Instruct Rejects to input the return to the correct tax period.

3.12.279.196  (01-01-2009)
UPC 428 Telephone Excise Tax Refund (TETR) Claim

  1. The Telephone Excise Tax Refund (TETR) is a one-time refund available only on the 2006 federal tax return. The valid tax period is 200612 thru 200711. It is a refund of previously paid long-distance federal excise taxes listed on a telephone bill.

  2. Taxpayers must file a Form 8913 attached to their tax return for a refund of excise tax they have paid on long-distance services billed to them after Feb. 28, 2003.

  3. The following forms are eligible for the Telephone Excise Tax Refund (TETR) Claim :

    • Form 1065, U.S. Return of Partnership Income,

    • Form 1065-B, U.S. Return of Income for Electing Large Partnerships,

    • Form 1066, U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return,

    • Form 1120, U.S. Corporation Income Tax Return,

    • Form 1120-A,U.S. Corporation Short-Form Income Tax Return

    • Form 1120-C, U.S. Income Tax Return for Cooperative Associations

    • Form 1120-F, U.S. Income Tax Return of a Foreign Corporation

    • Form 1120-FSC, U.S. Income Tax Return of a Foreign Sales Corporation

    • Form 1120-H, U.S. Income Tax Return for Homeowners Associations

    • Form 1120-L, U.S. Life Insurance Company Income Tax Return,

    • Form 1120-ND, Return for Nuclear Decommissioning Trust Funds and Certain Persons

    • Form 1120-PC, U.S. Property and Casualty Insurance Company Income Tax Return,

    • Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations,

    • Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts,

    • Form 1120-RIC, U.S. Income Tax Return For Regulated Investment Companies,

    • Form 1120-S, U.S. Income Tax Return for an S Corporation,

    • Form 1120-SF, U.S. Income Tax Return for Settlement Funds (Under Section 468B),

    • Form 990-T,Exempt Organization Business Income Tax Return,

    • Form 1041, U.S. Income Tax Return for Estates & Trusts.

    • Form 1041-N, U.S. Income Tax Return for Electing Alaska Native Settlement

    • Form 1041-QFT, U.S. Income Tax Return for Qualified Funeral Trusts

3.12.279.196.1  (01-01-2009)
UPC 428 RC 1 - Possible Duplicate Telephone Excise Tax Refund (TETR) Claim

  1. An unpostable will occur if a TC 150 attempts to post and a TC 150 with TETR claimed is present or verified TETR field is more than .01.

  2. A true duplicate condition occurs when an organization files two returns for the same tax period with the same information on both returns and no tax change is required.

  3. UPC 428 RC 1 Resolution - Research IDRS and use the following table to resolve the unpostable condition:

    IF THEN
    The unpostable is a true duplicate of a posted TC 150, Release using URC 8. Request Rejects cancel the DLN.
    The unpostable is not a true duplicate of a posted TC 150, Input URC 8. Request Rejects route to Accounts Management

3.12.279.196.2  (01-01-2009)
UPC 428 RC 2 Invalid Tax Period for Telephone Excise Tax Refund (TETR) Claim

  1. A TC 150 will unpost if

    • The tax period is not 200612 thru 200711, and

    • TETR is claimed.

    Note:

    Bypass this unpostable for short returns (CCC=F) if tax period is 200601 thru 200611 and there's a FYM mismatch (meaning they really are short returns) .

  2. UPC 428 RC 2 Resolution - Research IDRS and use the following table to resolve the unpostable condition:

    IF AND THEN
    The return is edited incorrectly,
    NOTE: Taxpayer is not claiming TETR,     		Form 8913 is not attached,
    NOTE: Do not correspond with the taxpayer.     		Release with URC 8 request Rejects apply credit (TETR amount) to the correct line.
    The return is attempting to post to an incorrect TETR tax period,   ″X″ out Form 8913 in ″red″ and input URC 8 to Rejects. State the following information on Form 4227 or 13271; "Taxpayer does not qualify for TETR, remove TETR information from return and continue processing." Rejects will send Letter 105C, Claim Disallowance letter to the taxpayer. Use fill-in paragraph. "Your claim has been disallowed because the Form 8913, Credit For Federal Telephone Excise Tax Paid was filed for an incorrect tax period. The credit can only be claimed on your 2006 calendar year or fiscal year Federal Income Tax Return."
    The return is intended for tax period 200612 through 200711, Form 8913 is attached. Edit return with correct tax period, release using URC 8. Request Rejects correct the tax period, state"taxpayer qualifies for TETR" and continue processing.
    The return is a short period return, Is a Final Return and the Form 8913 is attached.
    Filing history indicates taxpayers' tax period is within pattern,
    (The Final tax period must be within the valid tax period range 200612 - 200711)     		Release using URC 8 and request Rejects to change to correct tax period (taxpayer entitled to TETR refund) and input CCC F.

3.12.279.196.3  (01-01-2009)
UPC 428 RC 3 Computer Condition Code ‘Q’ Present

  1. A TC 150 will unpost if it contains Computer Condition Code ‘Q’ (TETR only Return), and the tax year is 200612 thru 200711 and the module is in status 04 (Extension of time for filing granted) or has a debit or credit balance before the return posts.

    Note:

    If there are credits and a Return or Extension present in the module we should receive more than a TETR - only return. Refer to IRM 3.12.279.31, Credit Transfers, Offsets and Refunds, and/or IRM 3.12.279.32, Category Code L-7 (Credit Transfers and Bad Checks).

  2. UPC 428 RC 3 Resolution - Research IDRS to verify the EIN and tax period are correct and to determine if the tax module is in a credit or debit balance use the following table to resolve the unpostable condition:

    IF AND THEN
    There is a Code and Edit error, CCC ″Q″ should not be edited on the return, Circle out the CCC ″Q″ on the document in red ink. Release URC 8 and request Rejects remove CCC "Q" information from return and continue processing.
    The EIN is incorrect,   Edit the correct EIN on the document. Release using URC 6 to correct the EIN.
    The tax period is incorrect,   Edit the correct tax period on the unpostable and release using URC 6 or 8 as appropriate.
    The return is a TETR only return, The unpostable tax module has a credit balance, Input a credit transfer to move the credit to a balance due module, if no balance due module move credit to a future tax period. Release using URC 8 and request Rejects remove CCC "Q" .
    The module is in status 04, The return is attempting to post to the correct EIN and tax period, Release using URC 8 and request Rejects remove CCC ″Q″.

3.12.279.196.4  (01-01-2009)
UPC 428 RC 4 See IRM 3.12.278. Exempt Organization Unpostable Resolution

  1. A TC 150 will unpost for Form 1120-POL, U. S. Income Tax Return for Certain Political Organizations (MFT 02, Doc Code 20) and Form 990-T, Exempt Organization Business Income Tax Return (and proxy Tax under section 1633(e)) (MFT 34) if the input return contains Computer Condition Code ‘Q’ and there is an EO section with an EO Status Code 98 (input to identify terrorist organizations)

    Note:

    Bypass the unpostable check if Verified TETR field = .01.

  2. UPC 428 RC 4 Resolution - Category B3 EO Entity Unpostables

3.12.279.196.5  (01-01-2009)
UPC 428 RC 5 TETR Adjustment

  1. An Adjustment (TC 29X/30X) which contains reference numbers 253 (TETR claim) or 254 (TETR interest) will unpost if:

    • MFT is not 02, 05, 06, 07, 34, or

    • Tax period is earlier than 200612 or later than 200711.

  2. UPC 428 RC 5 Resolution - GUF auto-close URC 2 to originator.

3.12.279.197  (01-01-2009)
UPC 429 RC 1-4 TC Inconsistent With The Filing Requirement

  1. UPC 429 RC 1 - An input transaction attempting to update filing requirements which is inconsistent with current filing requirements.

    • Occurs when a TC 01X is input and it turns on (establishes) the Form 944 filing requirement code (FRC) without also turning on the Form 944 Establishment Year field (if currently zero).

  2. UPC 429 RC 1 Resolution - GUF Auto-Close (URC 2) to originator.

  3. UPC 429 RC 2 -

    • A TC 01X or 030 is input with the Sole Proprietor SSN and there is a significant FRC on the BMF for Form 1120, 1065, CT–1, 1041, 990, 990EZ, 990C, 990T, 5227, or 706 GS(T), 990PF.

    • A TC 01X or 030 is input with significant FRC for Form 1120, 1065, CT-I, 1041, 990, 990C, 990T, 5227, 706GS(T), or 990PF and Sole Proprietor SSN is significant on the BMF unless the input Sole Proprietor SSN is 0000000001.

    • TC 053 (identifies a change to the accounting period as a result of Form 1128) is input and there is no significant FRC for Form 1120, 1041, 1065, 1066, 990C, 990T, 5227, 990PF, 990EZ, 990 or 706GS(T).

  4. UPC 429 RC 2 Resolution - Assigned to Entity Category B1.

  5. UPC 429 RC 3 - unposts when a TC 054 (used to identify adoptions, changes, or retentions of tax years for certain partnerships and S corporations under Rev. Proc. 2002-38 and all personal service corporations with accepted FYM) or TC 055 (used to identify adoptions, changes, or retentions of tax years for partnerships and S corporations, making a Section 444 back-up election) is input and the Form 1065 FRC is other than 01 and the Form 1120 FRC is other than 01,02 or 14.

  6. UPC 429 RC 3 Resolution - Assigned to Entity Category B1.

  7. UPC 429 RC 4 - unposts when TC 054 is input, and the input FYM does not match the entity FYM, and the Form 1065 FRC is other than 01.

  8. UPC 429 RC 4 Resolution - Assigned to Entity Category B1.

3.12.279.198  (01-01-2009)
UPC 430 PMF Indicator

  1. UPC 430 RC 1 unposts when a TC 016 is attempting to turn on the entity PMF indicator and the PMF indicator is already on.

  2. UPC 430 RC 1 Resolution - GUF Auto-Closed URC 2 to originator.

3.12.279.199  (01-01-2009)
UPC 431

  1. UPC 431 RC 1 - unposts when a transaction attempts to update the Location Address 1 and 2 and the Location Address 2 does not contain 2 and only 2 commas, and/or a U.S. state code is present that is other than two characters.

  2. UPC 431 RC 1 Resolution - URC 2 to Originator.

3.12.279.200  (01-01-2009)
UPC 432 Entity Unpostable Entity Unpostables - Category B1

  1. Reason Code 1—This condition occurs when a transaction is input with an employment code other than blank, A, C, F, G, I, M, N, S. T, W, or 9.

  2. Resolution Reason Code 1—Assigned to Entity Unpostables Category B1.

3.12.279.201  (01-01-2009)
UPC 437 Financial Management Service (FMS) Refund Offset

  1. UPC 437 RC 1 - TC 898 with Doc Code 45 that has re-sequenced 10 cycles and the module still does not contain a TC 840 with matching DLN.

  2. UPC 437 RC 2 - TC 898 with doc code 77 containing a transaction date not within 12 days of a TC 846.

  3. UPC 437 RC 3- TC 898 containing a memo amount that exceeds the transaction amount of the TC 840 (if the doc code is 45) or TC 846.

  4. UPC 437 RC 4 -TC 899, if the OTN does not match the OTN of a prior posted TC 898.

  5. UPC 437 RC 5- TC 899, if the memo amount exceeds the net amount of the prior posted TC 898 with matching OTN minus TC 766 with matching OTN.

    Note:

    Do not delete this UPC until contact has been made with the Adjustment function. Do no delete this condition until all correction attempts have been exhausted. The Adjustment function will coordinate the correction of the transaction with FMS.

  6. Resolution Reason Codes 1–5—URC 6 or D as appropriate.

3.12.279.202  (01-01-2009)
UPC 438 RC 1 and 3 Bank Disaster Effective Date - Auto Closed

  1. UPC 438 RC 1 - TC 971 AC 301-308 does not locate a TC 650 or 660 matching on DLN in the tax module.

  2. UPC 438 RC 3 - TC 971 AC 301-308 when XREF DLN contains Doc Code 24 or 34.

  3. UPC 438 RC 1 and 3 Resolution - GUF Auto-Close (URC 2) to originator.

3.12.279.203  (01-01-2009)
UPC 490 RC 0 MFT 76

  1. This unpostable condition occurs when there are invalid field conditions for Form 5330, when a non "G" coded return has the same abstract number(s) and an amount has previously posted as a TC 150/973.

  2. Reassign to EP Entity Unpostables.

3.12.279.204  (01-01-2009)
UPC 490 RC 1

  1. UPC 490 RC 1 occurs when any input transaction is attempting to post with an invalid field. Examples of these unpostables are listed in the following table:

    —Undefined value such as an invalid MFT.
    —Value out of range such as month of 13.
    —Wrong type such as an alpha character in a numeric field.
    —Wrong sign for a money amount.
    —Incompatible value such as an SSN for MFT not equal to 13, 42, 51, 52, 58, 68, 76, and 78.
    —Input TC with tax period not equal to YYYY12 for MFT of calendar year filer (e.g. MFT 07, 10, 11, 15, 16, 77, 78).

    Exception:

    For MFT 07, bypass this unpostable when posting a TC 620 or 460 or a TC 150 with CCC ″F″
    —BOD (Business Operating Division) CODE IS OTHER THAN SB/TE/LM
    —Sum of Form 720 debits not equal to Total Tax Settlement amount and the difference is $100.00 or more.
    —Sum of Form 720 credits (TC 766's) are not equal to ″Net Tax 766 Computer″ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
    Unpost MFT 76 Returns, ( Form 5330, Return of Excise Taxes Related to Employee Benefit Plans) if the applicable date field is not significant.
    Unpost Entity TC 971 AC 341/342/343

  2. UPC 490 Resolution RC 1 - Research to determine which field is invalid.

    IF AND THEN
    a. The unpostable is caused by an invalid MFT, research the TIN to determine the correct MFT, Researching the TIN provides the correct MFT, Release using URC 6 or 8 to the correct MFT as appropriate.
    See IRM 3.12.279.18. Also refer to Document 6209, IRS Processing Codes and Information, for valid MFT information.
    b. The unpostable is caused by the Tax Period which is for more than 12 months or 53 weeks causing an FYM other than 01 through 12,

    Example:

    FYM = 13

    		 Research provides the correct FYM,
    Note: Tax periods reported under the 52-53 week rule may end not more than 6 days before, and not more than 3 days after, the end of a month.
    Example: If the Tax Period ending date is not more than 3 days after the beginning of the month, enter the previous month (i.e., October 3, use the numeric designation for September, YY09.)
    Example: If the Tax Period ending date is not more than 6 days before the end of the month, enter the month shown (i.e., October 25, use the numeric designation for October, YY10.)     		Release using 6 or 8 to correct the FYM.
    EXAMPLE: If the Tax Year Ending on Form 1041 is October 3, 2005, the Tax Period should be "0509" .
    EXAMPLE: If the Tax Year Ending on Form 1041 is October 25, 2005, the Tax Period should be "0510" .
    c. The unpostable is caused by the Tax Period which is for more than 12 months or 53 weeks causing an FYM other than 01 through 12,

    Example:

    FYM = 13

    .     		Research does not provide the correct FYM, Correspond with the taxpayer to determine the correct tax period. If necessary refer to the UPC 307 instructions for assistance with resolution. When response is received input URC 6 or 8 as appropriate to correct the FYM.
    d. The unpostable is caused by using a SSN, MFT is not equal to 13, 42, 51, 52, 58, 68, 76, or 78. Research to verify TIN and MFT. Input URC 6 or 8 as appropriate.

    Refer to UPC 301 instructions for information on verifying the TIN type for assistance with resolution.
    e. The unpostable is caused by an input transaction attempting to post to an FYM other than 12, MFT must be a calendar year, Input URC 6 to correct the FYM.
    f. Form 720 requesting a refund,   Release using URC 8. Request Rejects route to Accounts Management.
    g. The sum of Form 720 debits is not equal to the Total Tax Settlement amount The difference is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Verify the Total Tax Settlement amount on the Form 720 return. If Total Tax Settlement amount is correct, release using URC 0.
    h. The sum of Form 720 debits is not equal to the Total Tax Settlement amount The difference is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Verify the Total Tax Settlement amount on the Form 720 return. If Total Tax Settlement amount is not correct, release using URC 8. Request Rejects correct the amount.
    i. The BOD (Business Operating Division) CODE IS OTHER THAN SB (SBSE), TE (TEGE), or LM (LMSB),   Input CC FRM77 to correct the BOD code. To change the BOD Code: Input CC REQ77 with the EIN on the first line, MFT, plan number and tax period on the second line and the name control on the third line. For example:
    REQ77 12-3456789
    00 0000 000000
    ABCD
    Since there is no MFT, plan number or tax period, zeros are entered on the second line. When the FRM77 screen appears, input data in the following fields:
    TC>971
    TRANS-DT>MMDDYYYY (current date)
    BOD-CD>TE
    BCC-CD>X (can be either alpha or numeric
    TC 971/151>050
    REMARKS>BOD BCC CHANGE
    For additional information see IRM 2.4.19, Command Codes REQ77, FRM77 and FRM7A. Also see IRM 3.13.12.6.34, Subsection entitled "BOD Code and BOD Client Code Changes" . Input URC 0 and cycle if necessary.
    j. A Category L7 credit transfer, MFT 08 is involved URC 2 to the originator and add a History item to inform the originator to use Doc Code 24.
    k. The sum of Form 720 debits is not equal to the Total Tax Settlement amount, Difference is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ URC 8 to Rejects. Request Rejects route to originator.
    l. The sum of Form 720 credits (TC 766s) is not equal to ″Net Tax 766 Computer″ The difference is ≡ ≡ ≡ ≡ ≡ ≡ ≡ URC 2 to the originator.
    m. The unpostable is an MFT 06, Document Code 17 only and TC is 620. Change TC 620 to TC 670 and correct with URC 6. Input a TC 460 through IDRS. If the module already contains an extension, do not input a second one.
    n. The unpostable is an MFT 76, Coding and transcription error, Reassign to EP Entity Unpostables.
    o. TC 971 with AC 341, 342, or 343 (overflow condition),   Release using URC D.
    p. Any TC attempting to post to MFT 14 The tax period is not YYYY12. Release using URC 6 to YYYY12.
    q. Unable to determine the invalid data,   Suspend case and coordinate with the Campus Program Analysis Analyst (P&A) for resolution. If unable to resolve the P&A Staff Analyst should notify the BMF Unpostable Tax Analyst at Headquarters.

3.12.279.205  (01-01-2009)
UPC 490 RC 2

  1. UPC 490 RC 2 - Input non F-coded Form 5227 TC 150 with a tax period later than 198712 and the input tax period does not end in YYYY12 (calendar year filer).

  2. UPC 490 RC 2 Resolution - Research to determine if the unpostable FYM agrees with the BMF FYM.

  3. If the unpostable FYM is 12 and differs from the BMF FYM:

    1. Input TC 016 to correct the BMF FYM to 12.

    2. Release the unpostable using URC 0 and cycle to post after the TC 016.

  4. If the unpostable FYM and the BMF FYM agree but are not 12:

    1. Input TC 016 to change the BMF FYM to 12.

    2. Release the unpostable using URC 6 with FYM 12 and cycle to post after the TC 016.

    3. If the unpostable FYM is not 12 and differs from the BMF FYM, release the unpostable using URC 6 and FYM 12.

3.12.279.206  (01-01-2009)
UPC 490 RC 3

  1. UPC 490 RC 3 - any TC 150 or TC 29X transaction blocked other than 400-439 attempting to post to MFT 04 with a tax period between 199503 and 199712 will unpost UPC 490 RC 3.

  2. Any MFT 04 transaction attempting to post to a tax module with a tax period later than 9712.

  3. Any MFT 61 transaction attempting to create a tax module for tax period 198707 or subsequent will unpost UPC 490 RC 3.

  4. Never input URC 8 if the Tax Class Code on the unpostable is "Tax Class 9" . If the transaction is not on the Service Center Control File (SCCF) the transaction can not post to the Business Master File. See IRM 3.17.30, SC Data Controls.

  5. After determining a resolution of an unpostable condition, review the unpostable tax period for other posted payments. If posted, determine if the transactions have been correctly applied. If not applied correctly, research to locate a valid TIN, and transfer the credit/payment to the correct MFT and tax period.

  6. UPC 490 Resolution RC 3 -Use the following table to resolve the unpostable condition.

    IF THEN
    a. The unpostable is a Doc Code 49 or 77 and a valid employee number is present, Then URC 2 to the originator. Annotate the unpostable must be reinput with the correct MFT.
    Note: MFT 04 and MFT 61 transactions can not be processed through the pipeline.
    b. The unpostable is a Doc Code 49 or 77 and a valid employee number is not present, Input URC D.
    c. Any TC 150 transaction blocked other than 400-439 for MFT 04 with a tax period between 199503 and 199712, Input URC 2 to the originator. Indicate in Remarks MFT 04 not valid.
    d. Any TC 29X transaction blocked other than 400-439 for MFT 04 with a tax period between 199503 and 199712, Input URC 2 to the originator. Indicate in Remarks MFT 04 not valid.
    e. Any MFT 04 transaction attempting to post to a tax module, Input URC 2 to the originator. Indicate in remarks MFT 04 not valid.
    f. The transaction is a TC 150 for MFT 61 Form 11, Special Tax Return and Application for Registry, Input URC D to delete the unpostable. Cross out the DLN and transship to ATF.
    Bureau of Alcohol, Tobacco and Firearms
    Federal Office Building Room 6510A
    550 Main Street
    Cincinnati, Ohio 45202
    Attention: Karen Kelly
    DO not input URC 8. This Form can not be processed through GMF.
    g. Any MFT 61 transaction (other than TC 150) attempting to create a tax module for tax period 198707 or subsequent, Input URC 2 to the originator. If the TC is a Doc Code 51 contact the originator for resolution.
    h. The unpostable is a Doc Code 34 (Debit), GUF Auto-Close URC 2 to originator. Indicate in Remarks MFT not valid.
    i. The unpostable is a Doc Code 34 (Credit), Post the credit to the module where the debit side posted. Input TC 570 and route the document to the originator. Close using URC 6.

3.12.279.207  (01-01-2009)
UPC 490 RC 4

  1. UPC 490 RC 4 - Unpost the TC 150 for MFT 06 (Form 1065) if the MF record input is the same numeric value for the "Total Assets" and the "Number of Partners."

  2. UPC 490 Resolution RC 4 - GUF Auto-Close URC 0.

3.12.279.208  (01-01-2009)
UPC 490 RC 5

  1. UPC 490 RC 5 - any TC addressing MFT 16 with tax period prior to 199412 and/or input tax period does not end in 12 (CCYY12 — calendar year).

  2. UPC 490 Resolution RC 5 - Research TIN to determine if TC should be corrected to MFT 01, tax period 199312 or prior.

    IF AND THEN
    MFT 16, Tax period is prior to 9412 or tax period does not end in 12, Research to determine if taxpayer is liable for MFT 16 Filing. BMFOL can be used.
    Transaction should be corrected to MFT 01, tax period 1993 or prior, TC is 150, Release with URC 8. Request Rejects process to correct period.
    Transaction should be corrected to MFT 01, tax period 1993 or prior, TC is 610, Prepare Form 3244. Release using URC 8 and request Rejects process to correct period.
    TC 650 or 670,   Release using URC 6 to correct tax period and/or MFT.
    Any other transaction code,   Release using URC 2 to originator.

3.12.279.209  (01-01-2009)
UPC 490 RC 6

  1. UPC 490 RC 6 - any transaction code addressing MFT 77 or 78 and tax period is prior to 198612.

  2. UPC 490 Resolution RC 6 - Research to determine if the MFT is correct.

    IF THEN
    MFT is correct, Release using URC 6 or 8, as appropriate.
    Research for correct tax period Release using URC 6 or 8 as appropriate.

3.12.279.210  (01-01-2009)
UPC 490 RC 7

  1. UPC 490 RC 7 - Any transaction code addressing MFT 15 and tax period is prior to 199012.

  2. UPC 490 Resolution RC 7 - Research to determine if the period is correct.

    IF THEN
    Tax period is correct if the corrected tax period is still prior to 199012, Release using URC 8. Request rejects process to MFT 03.
    Tax period is incorrect, Release using URC 6 or 8, as appropriate.

3.12.279.211  (01-01-2009)
UPC 490 RC 8

  1. UPC 490 RC 8 - TC 150, 29X, or 30X with Abstract 11 present and tax period equals 198806, 198903 or 199003.

  2. UPC 490 Resolution RC 8 - Research to determine the correct period.

    IF THEN
    Prior to 199012, Release using URC 6 or 8, as appropriate
    199012 or subsequent, Release using URC 8. Request Rejects process to MFT 15.

3.12.279.212  (01-01-2009)
UPC 490 RC 9

  1. UPC 490 RC 9 - TC 150 with the Total Tax Settlement field equal to 10 billion dollars or more.

  2. UPC 490 Resolution RC 9 - Verify Total Tax Settlement amount on the return.

    IF THEN
    Total Tax Settlement amount is correct, Release using URC 0.
    Total Tax Settlement amount is not correct, Release using URC 8. Request Rejects correct the amount.

3.12.279.213  (01-01-2009)
UPC 491 RC 1

  1. UPC 491 RC 1 - a Revenue Receipt Transaction with:

    • Secondary TC other than TC 170,171, 180, 181, 234, 270, 280, 340, 360, 460, 472, 570, 590, 770, 771, 772; or,

    • Secondary TC 770 not carried by TC 721, 722, 832, 840; or,

    • Secondary TC 771 not carried by TC 842; or,

    • Secondary TC 772 not carried by TC 720.

  2. UPC 491 Resolution RC 1 - If in "a" above,

    IF AND THEN
    The Revenue Receipt Transaction with a Secondary TC other than 170, 171, 180, 181, 234, 270, 280, 340, 360, 460, 472, 570, 590, 770, 771, 772,   Release using URC 8. Request Rejects delete the secondary transaction code.
    Revenue Receipt Transaction with a Secondary TC 770 not carried by TC 721, 722, 832, or 840, After researching other tax modules and types of tax for the related transaction, the related transaction is found, Release using URC 6 or 8, as appropriate.
    Revenue Receipt Transaction with a Secondary TC 770 not carried by TC 721, 722, 832, or 840, After researching other tax modules and types of tax for the related transaction, the related transaction is not found, Release using URC 8, request Rejects route to preparer and indicate "No Related Transaction."
    Revenue Receipt Transaction with a Secondary TC 771 not carried by a TC 842, After researching other tax modules and types of tax for the related transaction, the related transaction is found, release using URC 6 or 8, as appropriate.
    Revenue Receipt Transaction with a Secondary TC 771 not carried by a TC 842, After researching other tax modules and types of tax for the related transaction, the related transaction is not found, Release using URC 8, request Rejects route to preparer and indicate "No Related Transaction."
    Revenue Receipt Transaction with a Secondary TC 772 not carried by TC 720, After researching other tax modules and types of tax for the related transaction, the related transaction is found, Release using URC 6 or 8, as appropriate.
    Revenue Receipt Transaction with a Secondary TC 772 not carried by TC 720, After researching other tax modules and types of tax for the related transaction, the related transaction is not found, Release using URC 8, request Rejects route to preparer and indicate "No Related Transaction."

3.12.279.214  (01-01-2009)
UPC 491 RC 2 (CSPC Only)

  1. UPC 491 RC 2 - TC 150 MFT 03 with abstract number 000 with significant amount or with abstract number 001 through 009.

  2. UPC 491 Resolution RC 2 - Determine the correct abstract number from the return.

    IF THEN
    Correct abstract number can be determined, Correct document and release using URC 8.
    Correct abstract number can not be determine, Release using URC 8. Request Rejects input with Abstract Number 80

3.12.279.215  (01-01-2009)
UPC 491 RC 3

  1. UPC 491 RC 3 - any transaction input for MFT 88 and

    • TC other than 001–007/98X or

    • Tax year is not 2 years prior to current year; or

    • Tax period month other than 12.

  2. UPC 491 Resolution RC 3 - is GUF Auto-Closed URC 2 to originator.

3.12.279.216  (01-01-2009)
UPC 491 RC 4 - OSPC

  1. UPC 491 RC 4 -

    • Unposts when a credit transaction (TC 6XX-8XX) attempts to post to an MFT 42 (Form 3520-A, Annual Return of Foreign Trust with U.S. Beneficiaries) account, or

    • MFT 42 TC 290/300 with significant amount in any of the transaction amount fields (primary, secondary, penalty or interest) of with significant amount in a Ref/Abstract amount.)

      Note:

      A civil penalty is attempting to post to Form 3520-A (an information only return). If a civil penalty has to be assessed against the U.S. owner of the foreign trust then it will be assessed to either the MFT 13 (BMF) or MFT 55 (IMF) civil penalty module of the U.S. owner.

  2. UPC 491 Resolution RC 4 - Use the following table to resolve the unpostable condition:

    IF THEN
    Research indicates credit belongs to the taxpayer Input URC 8 and request Rejects reprocess the credit to the correct civil penalty module, MFT 13 (BMF) or MFT 55 (IMF) with a CPRN 660.
    The unpostable transaction code is TC 290/300 with money amount URC 2 to the originator for re-input to the correct Civil Penalty Module, MFT 13 or 55.

3.12.279.217  (01-01-2009)
UPC 491 RC 5 (CSPC Only)

  1. UPC 491 RC 5 - TC 150 MFT 60 with Total Tax Settlement = ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

  2. UPC 491 Resolution RC 5 - Review Form 2290 or Form 2290-EZ document to ensure all fields were properly coded and input.

    IF THEN
    An error is found, Make the necessary correction to the document, release using URC 8.
    An error is not found, Suspend case for management review with assistance from Examination function for a possible joint committee case. Release per their instructions.

3.12.279.218  (01-01-2009)
UPC 491 RC 6 Form 1120-SF

  1. UPC 491 RC 6 - MFT 02 TC 150, Doc Code 06 ( Form 1120-SF), if the Tax Period is prior to 198408.

  2. UPC 491 RC 6 Resolution - A Request for Information Services will be prepared to request this unpostable condition be removed from programming in January 2008 because our records indicate we have not received any volume for this unpostable condition for the past three years.

3.12.279.219  (01-01-2009)
UPC 491 RC 7

  1. UPC 491 RC 7 - MFT 05 TC 17X or 80X addressing Tax Period prior to 198712.

  2. UPC 491 RC 7 Resolution - Doc Code 54, GUF Auto-Close URC 2 to originator.

  3. If a debit transaction, determine where the credit posted and post the debit to the same module. Release using appropriate URC.

  4. If both debit and credit is unpostable, wash the transaction out using URC 8.

3.12.279.220  (01-01-2009)
UPC 491 RC 8

  1. UPC 491 RC 8 - MFT 05 TC 488 and 489 addressing tax period 198712 or later.

  2. UPC 491 RC 8 Resolution - GUF auto closed URC 2 to originator.

3.12.279.221  (01-01-2009)
UPC 492 RC 1 - 7

  1. UPC 492 RC 1 - unposts when the unpostable condition is valid for the following criteria:

    • TC 530 with a closing code other than 00–39,

    • TC 520 with a closing code other than 60–67, 70-85

    • TC 521 or 522 with closing code other than 00 or 60–89,

    • TC 59X (except TC 592) with a closing code 00

  2. UPC 492 RC 1 Resolution - GUF auto close URC 2 to the Originator.

  3. UPC 492 RC 2 - unposts when there is a MFT 02 TC 150, document code 07 (Form 1120 FSC), if tax period is prior to 198501.

  4. UPC 492 RC 2 Resolution - GUF auto close URC 8.

  5. UPC 492 RC 3 - unposts on any TC 30X for MFT 13.

  6. UPC 492 RC 3 Resolution - Assigned to Examination, E1 Category.

  7. UPC 492 RC 4 - unposts when any transaction carrying an FLC of 60 or 78 is attempting to post prior to 2007.

    Note:

    The Filing Location Codes (FLC) 60 & 78 identify OSPC as the Governing Campus. However the program will not be in place until January 2007.

  8. UPC 492 RC 4 Resolution - If the return is a foreign/international return input URC 8 and request Rejects delete the DLN and route the International Return to Philadelphia to be processed. If the return is not foreign/international input URC 8 and request Rejects delete the DLN and reprocess with the appropriate FLC for Ogden.

  9. UPC 492 RC 5 - unposts when there is a TC 29X or 30X for MFT 10 with an Item Reference Number other than to 998/999.

  10. UPC 492 RC 5 Resolution - GUF auto close URC 2 to the Originator.

  11. UPC 492 RC 6 - unposts when Item Reference Numbers 320 or 321 on TC other than 300 or MFT other than 02/33.

  12. UPC 492 RC 6 Resolution - GUF auto close URC 2 to the Originator.

  13. UPC 492 RC 7 - unposts when there is any TC other than 652/662 directly addressing MFT/Tax Period 01/000000.

  14. UPC 492 RC 7 Resolution - use the following table to resolve the unpostable condition:

    IF AND THEN
    Doc Code 34,   Release using URC 2 and route the case to the originator.
    The transaction contains a secondary TC 570,   Release using URC 8, request Rejects remove the TC 570 from the document.
    The unpostable is an FTD (TC 650/660) The money amount is compatible in pattern with MFT/TIN, Use payment TC date to post to the correct tax period, release using URC 6.
    The unpostable is an FTD debit transaction (TC 651/661), The money amount, TC date match the FTD credit amount which rolled in to the FTD Credit Module 01/000000, Input credit transfer to move back the FTD to the original module, release using URC 6. All others, release using URC 2 or 8, as appropriate.

3.12.279.222  (01-01-2009)
UPC 492 RC 8 (Form 5330)

  1. UPC 492 RC 8 - unposts when a TC 150 for MFT 76 with abstract Number 224, 225, or 227 and no abstract 159, 163, or 226 respectively is already posted.

  2. UPC 492 RC 8 Resolution - Category B4.

3.12.279.223  (01-01-2009)
UPC 493 RC 1 - 9

  1. UPC 493 RC 1 - The FMS Levy Post match indicator will unpost if the Levy Match indicator is not "L" or "M" .

  2. UPC 493 RC 1 Resolution 1 - GUF auto closed URC 2 to originator.

  3. UPC 493 RC 2 - unposts when a transaction input for MFT 52 and TC is less than 150

    Exception:

    TC 001–007, 01X, or 14X

  4. UPC 493 RC 2 Resolution - GUF auto closed URC 2 to originator.

  5. UPC 493 RC 3 - unposts when there is a MFT 07 transaction input with tax period prior to 198712.

  6. UPC 493 RC 3 Resolution - research to determine if the tax period is correct.

    1. If the tax period is not correct release using URC 8.

    2. If the tax period is correct release using URC 8. Request DLN be canceled and the return be sent back to the taxpayer.

  7. UPC 493 RC 4 - TC 29X or 30X (including Doc Code 51) with Reference Number 681–683/685, 689–699 addressing MFT other than 02/05/51/52 attempts to post.

    Exception:

    Reference number 689 posting to a module with MFT 37, 44, 46 & 67.

  8. UPC 493 RC 4 Resolution - If Doc Code 51 contact the originator for instructions to resolve the unpostable condition. All others GUF Auto-Closed URC 2 to originator.

  9. UPC 493 RC 5 - For MFT 06 only, unpost any TC input for significant amount and the Tax Period is prior to 197912.

  10. UPC 493 RC 5 Resolution - If the unpostable is a payment posting voucher, research for correct tax period or MFT.

    1. If another tax period or MFT is found, release using URC 6 or 8.

    2. If unable to determine the correct tax period or MFT not found), release using URC 8 and route payment to Unidentified.

    3. If the transaction code is a TC 150, release using URC 8. Request Rejects process with 0 (zero) Tax Liability.

    4. All other TC's GUF Auto-Close URC 2 to originator.

  11. UPC 493 RC 6 - For MFT 06 only (except for return Doc Code 67/68 for tax period 200112 & subsequent), if tax period is 7912 or later, unpost when there is a TC 150, 27X, 29X or 30X for significant liability amount.

  12. UPC 493 RC 6 Resolution - GUF Auto-Closed URC 2 to originator.

  13. UPC 493 RC 7- For MFT 06 only (except for return Doc Code 67/68 for tax period 200112 & subsequent), if tax period is 7912 or later, unpost when any secondary TC 160/161/240/241 amount that is not a ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Exception:

    Return Doc Code 67 or 68.

  14. UPC 493 RC 7 Resolution - GUF Auto-Closed URC 2 to originator.

  15. UPC 493 RC 8 - For MFT 06 only (except for return Doc Code 67/68 for tax period 200112 & subsequent), if tax period is 7912 or later, unpost when any secondary TC 160/161 input and an unreversed TC 240/246 is already posted to the module.

  16. UPC 493 RC 8 Resolution - GUF Auto-Closed URC 2 to originator.

  17. UPC 493 RC 9 - For MFT 06 only (except for return Doc Code 67/68 for tax period 200112 & subsequent), if tax period is 7912 or later, unpost when any secondary TC 240/241 input and an unreversed TC 160/166 is already posted to the module.

  18. UPC 493 RC 9 Resolution - GUF Auto-Closed URC 2 to originator.

3.12.279.224  (01-01-2009)
UPC 494 RC 0 - 9

  1. UPC 494 RC 0 - unposts when any TC 29X, 30X or 370 (Doc Code 51) with Credit Reference Number 402 and TC 370 (Doc Code 52) with TC 636 with Appropriation ID 01 is attempting to post.

  2. UPC 494 RC 0 Resolution -

    1. TC 29X, 30X and TC 370, Doc Code 52, GUF auto close URC 2 to originator.

    2. TC 370, Doc Code 51, release using URC 8, request Rejects cancel DLN and route to Accounting.

  3. UPC 494 RC 1 -:

    1. Any TC 29X or 30X (Doc Code 54/47) with Old Reference Number 003, 007, 008, 184, 185 attempting to adjust fields on a TC 150 for MFT 01 that posted 1/1/2005 and subsequent or attempting to adjust fields on the TC 150 for MFT 144;

    2. Any TC 29X or 30X (Doc Code 54/47) with New Reference Number 104 - 113 attempting to adjust TC 150 for MFT 01 posted prior to 1/1/2005;

    3. Any TC 370 (Doc Code 51) with Significant old fields "Withholding Tax Amount" (equivalent to Ref #003) or "Adjusted Total Backup Withholding" (equivalent to Ref #008) attempting to adjust a TC 150 for MFT 01 that posted 1/1/2005 and subsequent, or attempting to post a new MFT 01 TC 150;

    4. Any TC 370 (Doc Code 51) with Significant new Form 941 fields: Current Quarter Adj. Fraction Cents Amount, Current Quarter Adj. Sick Pay amount, Current Quarter Adj. Tips Life Ins amount, Current Year Adj. to Withholding amount, Prior Quarter Adj. SS & Medicare Tax amount, Special Adj. to Income Tax amount, Special Adj. to SS and Medicare Tax amount, Total SS & Medicare Tax Computer amount attempting to adjust a TC 150 for MFT 01 posted prior to 1/1/2005.

  4. UPC 494 RC 1 Resolution -

    1. Doc Code 47 Category E1 or E2..

    2. Doc Code 54 auto close URC 2 to the originator,

    3. Doc Code 51 URC 1 nullify area code 41 to Accounting.

  5. UPC 494 RC 2 - unposts when there is any TC 30X or non-MFT 13 TC 290 with Reference Number 500-664 or 674–675.

  6. UPC 494 RC 2 Resolution - GUF auto closed URC 2 to originator.

  7. UPC 494 RC 3 - unposts when there is any TC 290/300 with more than one of the same secondary transaction code.

  8. UPC 494 RC 3 Resolution - GUF auto closed URC 2 to originator.

  9. UPC 494 RC 4 - unposts when any TC 290/300 with 1st secondary TC present and other than 290/291/300/301/534/535/538/539 or 2nd secondary TC present and other than 294/295/298/299/304/305/308/309 or 3rd, 4th, or 5th, or 6th secondary TC present and other than 160, 161, 170, 171, 180, 181, 234, 235, 240, 241, 270, 271, 320, 321, 350, 351, 360, 361 or 6th secondary TC present and other than 340, 341, 77, 772.

  10. UPC 494 RC 4 Resolution - GUF auto closed URC 2 to originator.

  11. UPC 494 RC 5 - unposts when there is a TC 290 for MFT 13 with B.S. 150–198 with significant amount.

  12. UPC 494 RC 5 Resolution - GUF auto closed URC 2 to originator.

  13. UPC 494 RC 6 - unposts any MFT 13 transaction with tax period prior to 198012.

  14. UPC 494 RC 6 Resolution - GUF auto closed URC 2 to originator.

  15. UPC 494 RC 7 - unposts when any MFT 13 TC 29X (B.S. not 199/52X/96X/97X/98X/99X) with significant secondary transaction codes or amounts.

  16. UPC 494 RC 7 Resolution - GUF auto closed URC 2 to originator.

  17. UPC 494 RC 8 - unposts when any MFT 13 TC 29X with no Reference Number other than 000/500—679 or with Reference Number 618.

  18. UPC 494 RC 8 Resolution - If there is a TC 370 Doc Code 51, release using URC 8 Request Rejects to cancel DLN and route to Accounting. All others are Auto-closed URC 2 to originator.

  19. UPC 494 RC 9 - unposts when any MFT 13 TC 29X with no Reference Number, or any TC 29X, 30X, or 370 with more than one 5XX or 6XX Reference Number.

  20. UPC 494 RC 9 Resolution - GUF auto closed URC 2 to originator.

3.12.279.225  (01-01-2009)
UPC 495 RC 1 - 4, and 6 - 9

  1. UPC 495 RC 1 - unposts when a transaction attempts to update the first print line and the sum of the character counts does not equal the actual length of the new primary line.

    Example:

    The Primary Name continues on to the Continuation Of Primary Name Line, but a right hand bracket (]) is not entered in the first position of the Continuation of Primary Name Line. See BMF CC BNCHG General Format in IRM 2.4.9.

  2. UPC 495 RC 1 Resolution - GUF auto closed URC 8 to Rejects or URC 2 to the originator for resolution.

  3. UPC 495 RC 2 -

    • Prior to 2006 unpost any transaction that would establish a tax module for MFT 58 for Tax Period 198010 and later. Form 4638, MFT 58 (198010 and later),

    • 2006 & subsequent: Unpost any MFT 58 transaction.

  4. UPC 495 RC 2 Resolution -

    • Unposted Prior to 2006 - Release using URC 8. Request Rejects cancel DLN and send return to taxpayer. Notate on Form 8749 to manually refund any credits for 198010 and later.

    • Unposted 2006 & subsequent - GUF auto close (URC 8) to Rejects.

  5. UPC 495 RC 3 - unpost any transaction input to MFT 51 (Form 709) module with MM in Period Ending of other than 12 and the Tax Year (TY) Period Ending is 1982 or later. ,

  6. UPC 495 RC 3 Resolution -

    • If a return (TC 150) GUF auto close (URC 8) to Rejects.

    • If TC 670 release using URC 6.

    • All others GUF auto close URC 2 to the originator.

  7. UPC 495 RC 4 - unpost when there is a TC 290 (B.S. 400–499) with Secondary TC 766/767 input for Tax Period 197903 and prior;

  8. UPC 495 RC 4 Resolution - GUF auto closed URC 2 to the originator.

  9. UPC 495 RC 6 - unposts when there is a TC 290 (B.S. 400–499) input for other than zero liability amount and/or with Credit Reference Numbers other than 311/766/767 present; Bypass for TC 290 (B.S. 400–439) MFT 04/10 for tax period 199512 2nd subsequent.

  10. UPC 495 RC 6 Resolution - GUF auto closed URC 2 to the originator.

  11. UPC 495 RC 7 - unposts when there is a TC 290 (B.S. 48X) with Credit Reference Number 311 present and MFT is other than 02/05/06/33/34; or the MFT is 02/05/33/34 and no Credit Reference Number 766/767 is present.

  12. UPC 495 RC 7 Resolution - GUF auto closed URC 2 to the originator.

  13. UPC 495 RC 8- unposts when there is a TC 290 (B.S. 4XX) input with Credit Reference Numbers 766 or 767 and MFT is other than 01, 02, 03, 04, 05, 06, 11, 12, 16, 33, 34, 37 or 44.

  14. UPC 495 RC 8 Resolution - GUF auto closed URC 2 to the originator.

  15. UPC 495 RC 9 - unposts when a TC 011 or 04X attempts to post with a transaction date more than two years prior to the current (23C) date.

  16. UPC 495 RC 9 Resolution - GUF auto closed URC 2 to the originator.

3.12.279.226  (01-01-2009)
UPC 496 RC 1- 2

  1. UPC 496 RC 1 -TC 000 attempting to establish an account comes in with insignificant (missing) Name Line and/or Address data.

  2. UPC 496 RC 1 Resolution - GUF auto close URC 2 to originator.

  3. UPC 496 RC 2 - TC 29X, or 30X carrying 63X credits attempts to post with period ending other than 197810 through 198011.

  4. UPC 496 RC 2 Resolution - GUF auto close URC 2 to originator.

3.12.279.227  (01-01-2009)
UPC 496 RC 3-9

  1. UPC 496 RC 3 - Transaction input for Form 11-B (MFT 62) and the input Tax Period is 198007 and later.

  2. UPC 496 Resolution RC 3 - Use the instructions below to resolve UPC 496 RC 3.

    IF THEN
    TC 150, Release using URC 8. Request Rejects cancel DLN and send to taxpayer.
    ISRP 610, Prepare Form 3244. Release using URC 8 and request Rejects route to Unidentified.
    Any other type of payment, Release using URC 8. Request Rejects route to Unidentified.
    Any other, Release using URC 2 to originator.

  3. UPC 496 RC 4 - Transaction (other than TC 99X) input with an invalid File Location Code (FLC) in the DLN.

  4. UPC 496 RC 4 Resolution - GUF auto close URC 8 to Rejects.

  5. UPC 496 RC 5 - TC 011 or 041 input, with an invalid TIN and TIN and Cross-Reference TIN inconsistent.

  6. UPC 496 RC 2 Resolution - GUF auto close URC 2 to Entity Control.

  7. UPC 496 RC 6 -Transaction input for MFT 51 and TC is less than 150 (except 001–007/01X/03X/14X).

  8. UPC 496 RC 6 Resolution - GUF auto close URC 2 to originator.

  9. UPC 496 RC 7 - TC 582 with an "SVC" of "1" and no estate TIN present on input transaction attempts to post to MFT 02, 05, or 06.

  10. UPC 496 RC 7 Resolution - GUF auto close URC 2 to originator.

  11. UPC 496 RC 8 - TC 290 (Blocking Series 960—979) for any MFT and TC 290 (Blocking Series 980—999) for MFT 13 only input with significant liability amount and/or other transactions (secondary/tertiary TC's) and/or item/credit reference (non-penalty reference) numbers.

  12. UPC 496 RC 8 Resolution - GUF auto close URC 2 to originator.

  13. UPC 496 RC 9 - Any transaction with a zero (000000) tax period attempting to post and the transactions MFT is not 00 (entity), 01 (FTD module), or 52 (estate tax module).

  14. UPC 496 RC 9 Resolution- Research for filing history and balance due modules. If payment is TC 650 or 660, post per payment date. If payment is a TC 610 or 670, verify money belongs to the taxpayer, then post to earliest debit module. If there are no balance due modules, post per payment date. All others URC 2 to originator.

3.12.279.228  (01-01-2009)
UPC 497 RC 2-3 and 5

  1. UPC 497 RC 2 - TC 29X or TC 30X secondary TC with future date.

  2. UPC 497 Resolution RC 2 is GUF Auto-Closed URC 2 to originator.

  3. UPC 497 RC 3 - TC 65X, 66X or 670 (MFT 08 only) attempts to post to a module where the transaction date of the input TC is greater than the current 23C Date.

  4. UPC 497 Resolution RC 3 - Determine the correct transaction date (obtain photocopy of FTD, if necessary), release using URC 6.

  5. UPC 497 RC 5 - A non-"G" —coded TC 150 with ISRP Indicator of "2" and amount present in the remittance field.

  6. UPC 497 Resolution RC 5 - Release using URC 8, request Rejects re-input without ISRP indicator.

3.12.279.229  (01-01-2009)
UPC 497 RC 6 Invalid User Fee Data

  1. UPC 497 RC 6 -

    • When a TC 694 with a Designated Payment Code (DPC) of 50 or 51 is addressed to an MFT other than MFT 13.

    • Any Revenue Receipt transaction other than a TC 694 or 695 but has a DPC 50 or 51 is present.

    • TC 694 with a DPC 50 or 51 with no secondary TC 360 present.

    • TC 694 with a DPC 50 or 51 with a secondary TC 360 present that does not match the TC 694 money amount.

    • TC 694 with a DPC 50 or 51 with a tax period month that does not match "12" .

  2. UPC 497 Resolution RC 6 - Research the unpostable condition. BMF Installment Agreement User Fees will always be December.

    Example:

    (XXXX12) and should not contain any other designated month other than 12.

  3. The year YYYY12 must be equal to the Year Digit in the DLN.

    Example:

    DLN 00XXX-XXX-XXXX-8 must be posted to 200812.

  4. BMF User Fee Installment Agreement payments must be credited to MFT only.

    Note:

    TC 971 with Action Code (AC) 082 (representing the $43.00, $52,00, or $105.00 origination fee for a new installment agreement) or TC 971 AC 083 (representing the $24.00 or $45.00 reinstatement/restructuring fee) is input to establish a BMF User Fee Module (MFT 13) if one does not previously exist.

  5. Cases should not be in Status 60 as indicated on CC TXMOD.

    Note:

    TC 971 Action Code (AC) 043 indicates an Installment Agreement request not immediately approved and TC 971 AC 063 indicates an immediately approved Installment Agreement request

    .

  6. TC 694 with DPC 49, New Direct Debit Installment Agreement (DDIA) User Fee, should be in the amount of $52.00 (Credit) and must contain a secondary transaction, TC 360 in the amount of $52.00 (Debit).

  7. TC 694 with DPC 50, New Installment Agreement User Fee, should be in the amount of $105.00 (Credit) and must contain a secondary TC 360 for $105.00 (Debit).

    Note:

    The previous New Installment Agreement User Fee was $43.00 (for Installment Agreement acceptance dates prior to January 2, 2007).

  8. TC 694 with DPC 51, Reinstated/Restructured Installment Agreement User Fee, should be in the amount of $45.00 (Credit) and must contain a secondary TC 360 for $45.00 (Debit).

    Note:

    The previous Reinstated/Restructured Installment Agreement User Fee was $24.00 (for Installment Agreement acceptance dates prior to January 2, 2007).

  9. TC 695 reverses the TC 694 in whole or part. (Substitute "reversal" for "payment" and follow the instruction in the resolution procedures.)

  10. The following table provides additional instructions for resolving user fee unpostables for installment agreements.

    IF AND THEN
    a. No MFT 13 User Fee Tax Module is present, Payment belongs on MFT 13, Input TC 971 AC 082 ($105.00 or $52.00 payment) or TC 971 AC 083 ($45.00 payment) to establish MFT 13. Release using URC 0 and cycle as needed.
    b. Document Code 24 The date is in error, Release using URC 6 to correct the date.
    c. Document Code 24 The MFT, TC, or tax period is in error, Take the necessary steps to reverse the transaction. Notify the originator.
    d. Document Code 24 The unpostable represent a combination of payments and can be corrected, Release using URC 8. Request Rejects to input Form(s) 2424 to correct the unpostable.
    e. Document Code 24 The unpostable represent a combination of payments and can not be corrected, Take the necessary steps to reverse the transaction. Notify the originator.
    f. Document Code 34   Release using URC 2.
    g. The payment was applied to the wrong Designated Payment Code (DPC), Payment belongs on MFT 13, Release using URC 8. Request Rejects to input the correct DPC (49, 50, or 51).
    h. The payment was applied to the wrong Designated Payment Code (DPC), Payment does not belong on MFT 13, Release using URC 8. Request Rejects to input the correct DPC (99).
    i. TC 694 is present with a Designated Payment Code (DPC) of 49, 50, or 51 and does notcontain a secondary TC 360,   Release using URC 8. Request Rejects to input TC 360 for the correct amount and DPC (49, 50, or 51).
    j. The payment was applied to the wrong Master File tax account (MFT), Payment belongs on MFT 13, Input TC 971 AC 082/083 if needed. Release using URC 8. Request Rejects to renumber the payment to the correct MFT (MFT 13 20XX12), TC (TC 694/695), and DPC (49, 50, or 51).
    k. The payment was applied to the wrong Master File tax account (MFT), Payment does not belong on MFT 13, Release using URC 8. Request Rejects to renumber to correct the MFT, TC (670), and DPC (99).
    l. The payment was applied to the wrong date, transaction code (TC), or tax period, Payment belongs on MFT 13 and the DPC is correct, Input TC 971 AC 082/083 if needed. Release using URC 6 to correct the date, transaction code, or tax period.
    m. The payment was applied to the wrong date, transaction code (TC), or tax period, Payment belongs on MFT 13 and the DPC is missing or incorrect, Input TC 971 AC 082/083 if needed. Release using URC 8. Request Rejects to input the correct DPC (49, 50, or 51) and to correct the date, TC, and/or tax period.
    n. The payment was applied to the wrong date, transaction code, (TC), or tax period, Payment does not belong on MFT 13, but contains a DPC of 49, 50, or 51, Release using URC 8. Request Rejects to correct the date and/or tax period as needed and to change the TC to 670 and the DPC to 99.
    o. The money amount is not $105.00, $52.00, or $45.00 and the taxpayer does not have an installment agreement on their tax module   URC 8 to Rejects to cancel the DLN. Request Rejects forward the case to Service Center Campus Operations (CSCO) formerly SCCB.

3.12.279.230  (01-01-2009)
UPC 497 RC 7 CAWR

  1. UPC 497 RC 7 - TC 984 attempts to post and any accumulator (except Earned Income Credit) would equal a negative amount, or accumulator for Earned Income Credit would equal a positive amount.

  2. UPC 497 Resolution RC 7 is GUF Auto-Closed URC 2 to originator.

3.12.279.231  (01-01-2009)
UPC 497 RC 8 (a) and (b) Subsequent Payment Secondary Transaction

  1. UPC 497 RC 8 - TC 670 -

    • With a secondary TC 460 attempting to post to a module with an MFT other than 51, or the MFT 51 tax period is other than the 4th quarter; or

    • With a secondary TC 340 attempting to post to a module with an MFT other than 05, 52, 58 or 60.

  2. UPC 497 Resolution RC 8 - Use the following instructions to resolve the unpostable.

    IF THEN
    The document contains a TC 460, Release using URC 8. Request Rejects remove the TC 460.
    The unpostable is a MFT 51 with a tax period before 1963 or after 1982, with month ending other than 12, Release using URC 6. Change the month ending to 12.
    The tax period is between 1964 and 1981, the tax period must be quarterly. Release using URC 6.
    The TC 670 is "0" (zero), Release using URC 2 and route to Service Center Campus Operations (CSCO) formerly SCCB.
    he TC 670 contains money, Release using URC 8. Request Rejects remove the TC 340 and add TC 570 for "0" (zero). Notify Service Center Campus Operations (CSCO) formerly SCCB of the action taken.

3.12.279.232  (01-01-2009)
UPC 497 RC 9

  1. UPC 497 RC 9 - Non-EO TC 000, 01X, 030, or 04X with significant Date of Death (valid date or all nines (9's)) and

    • MFT is not 00 or 52; or,

    • Date of Death is not all 9's and is higher than current 23C date.

  2. UPC 497 Resolution RC 9 - GUF auto closed URC 2 to originator.

3.12.279.233  (01-01-2009)
UPC 498 RC 1-5 and RC 7-9

  1. UPC 498 RC 1 - A TC 04X with an invalid TIN:

    • TC 040 without a valid SSN (TIN prefix 0); or

    • TC 041 without an invalid SSN (TIN prefix 1).

  2. UPC 498 RC 1 Resolution- reassign to Entity Control.

  3. UPC 498 RC 2 - MFT = 74

    • Plan = 000, and current cycle is 200626 or earlier, unpost transactions with sig. transaction amount unless doc code 24/34.

    • Plan = 000, and current cycle is 200627 or subsequent, unpost all transactions.

  4. UPC 498 RC 2 Resolution- reassign to Entity Control.

  5. UPC 498 RC 3 - TC 620 Doc Code 04 with a transaction amount greater than zero. This translates to an initial payment for a Form 7004.

  6. UPC 498 RC 3 Resolution - Contact the Headquarters BMF Unpostable Analyst for resolution.

  7. UPC 498 RC 4 - MFT 36 TC 234 (Doc Code other than 52) or TC 150 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ; or, MFT 44/67 TC 234 (Doc Code other than 52) or TC 150 Daily Delinquency Penalty field is more than the lesser of:

    1. ≡ ≡ ≡ ; or,

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ (Doc Code other than 51/52).

  8. UPC 498 RC 4 Resolution- is GUF Auto-Closed URC 2 to originator

  9. UPC 498 RC 5 -

    • TC 015, or 030 and the Area Office is not equal to 21–36 (inclusive),

    • TC 015, 030, 141, 142, or 920 with the Area Office not equal to 21–27 or 35.

  10. UPC 498 RC 5 Resolution - release using URC 2 to the originator.

  11. UPC 498 RC 7 - A TC 740 (Undeliverable Refund Check) input for zero amount.

  12. UPC 498 RC 7 Resolution - Contact Refund Unit for complete entity and refund information, prepare Form 3245 with correct money amount. Release using URC 8 and request Rejects delete unpostable DLN and process Form 3245.

  13. UPC 498 RC 8 - unposts when there is a TC 148 with indicator "03" .

  14. UPC 498 RC 8 Resolution - is GUF Auto-Closed URC 2 to originator.

  15. UPC 498 RC 9 - Any transaction with MM in Period Ending of other than 12 if tax year period ending is 1976 or later and it is addressed to an MFT 09 (Form CT–1) module.

  16. UPC 498 RC 9 Resolution - Release using URC 6 to change the period to calendar year.

3.12.279.234  (01-01-2009)
UPC 499 RC 1-9

  1. UPC 499 RC 1 -

    • A Form CT-1 return with MFT 09 containing address change data,

    • A Form 1041-A return with MFT 36 containing address change data, or

    • A Form 4720 return with MFT 50 containing address change data,

  2. UPC 499 RC 1 Resolution - Research for a better address, then use the following table to resolve the unpostable:

    IF THEN
    A better address is found, Correct the document. Release using URC 8 and request Rejects input the new address.
    A better address is not found, Suspend case and coordinate with the Campus Program Analysis Analyst for resolution. If unable to resolve the Program Analysis Staff Analyst should notify the BMF unpostable analyst at Headquarters.

  3. UPC 499 RC 2 -

    • A Form 1065 containing a tax liability,

    • A Form 990 containing a tax liability,

    • A Form 1041-A containing a tax liability,

    Exception:

    Doc Code 67 or 68 for tax period 200112 and subsequent.

  4. UPC 499 RC 2 Resolution- GUF auto close URC 8 to Rejects.

  5. UPC 499 RC 3 - A Form 1120 return where the sum of deductions (Total Deductions plus Operating Loss Deductions plus Special Deductions) resulting in an amount in excess of 13 positions.

  6. UPC 499 RC 3 Resolution -

    • The sum of deductions picked up incorrectly. Make the necessary corrections, release using URC 8. Request Rejects re-input with the corrected information.

    • The sum of deduction picked up correctly. Suspend case and notify the National Office Analyst.

  7. UPC 499 RC 4 - A transaction in which the record length (BYTE count) is in error.

  8. UPC 499 RC 4 Resolution - Suspend case and notify the National Office Analyst

  9. UPC 499 RC 5 - A transaction containing money in a field that should be zero.

  10. UPC 499 RC 5 Resolution- GUF auto close URC 8 to Rejects.

  11. UPC 499 RC 6 - Any MFT 47 transaction that is an assessment or payment, or an adjustment (TC 29X, 30X, or 371) carrying an assessment or a payment.

  12. UPC 499 RC 6 Resolution- Category B3 - Exempt Organization Unpostables.

  13. UPC 499 RC 7 -

    • Any TC 420, 424, or 428 with FLC in DLN not equal to a SC Code;

    • Primary Business Code (PBC) not equal to 201-207, 212-215, 295-299, 300-399, 400-499, 610, 612-615, 620-624, 631, 633, 635-636, 641, 643-644, 650-655, 660-661, 663-665, 668-669, 671-673, 675, 689-699 or 700-799; or

    • TC 424 with Push Code 010 and 918A-PBC equal to zero.

    • 918A-PBC significant and Push Code not equal to 010.

  14. UPC 499 RC 7 Resolution - Assigned to Examination, E1 Category.

  15. UPC 499 RC 8 -

    • A TC 370 with a Doc Code other than 51 or 52 attempts to post; or

    • A TC 370 with an amount not equal to the sum of the secondary transaction amounts attempts to post.

      Note:

      The TC 370 carrier transaction must be the sum of all of the transactions being processed via a Doc Code 51.

      Note:

      If the Document code is 52, the TC 370 amount must be zero.

      Note:

      If a Civil Penalty Reference Number or Reference Code is present on the Form 2859, use the Civil Penalty Reference Number amount or Reference Code amount in computing the sum of the TC 370 amount.

    • A TC 370 with a significant 870 Date (agreement date) attempts to post and no TC 300 or TC 304, or TC 308 is present.

    • A TC 370 attempts to post with a credit amount. Exception: A TC 370 with a credit amount will not unpost if the TC 370 is a Doc Code 51 with a credit amount and there is a secondary TC 402 with a credit amount.

    • A TC 370 is a Doc Code 51 for MFT 13 with secondary TC less than 340 with significant Civil Penalty assessment or abatement amount attempts to post; or

    • A TC 370 is a Doc Code 51 for MFT 13 with secondary TC 564, 97X or 150 or less.

  16. UPC 499 RC 8 Resolution- Check for transcription errors, correct if possible. Use the following table to resolve this unpostable:

    IF THEN
    The unpostable is a TC 370 with a Doc Code other than 51 or 52, Release using URC 8 and request the document be renumbered. If the Doc Code is 52, the TC 370 must be zero. An assessment or abatement may need to be input, via IDRS to resolve the condition.
    The unpostable is a TC 370 with an amount not equal to the sum of the secondary transaction amounts, Review adjustment to determine if input of the Civil Penalty Reference Number, is needed and posted. If a Civil Penalty Reference Number is needed, and is posted to Master File, release using URC 0. If a Civil Penalty Reference Number is needed, and is not posted to Master File, contact the originator for corrective action. Release using the appropriate URC.
    The unpostable has a significant (waiver) TC 870 Date (″significant″ means an entry is present in this date field), and no TC 300, TC 304, or TC 308, Remove the TC 870 date. Release using URC 8. (Rejects must remove the TC 870 date out of the Rejects record. Rejects will request Accounting to retype the Form 3553 Billing Assembly.)
    The unpostable has a credit amount, Contact the originator for corrective action. Release using appropriate URC.
    The unpostable is a Doc Code 51 for MFT 13 with a secondary TC less than 340 with significant Civil Penalty assessment or abatement amount; Contact the originator for corrective action. Release using appropriate URC.
    The unpostable is a Doc Code 51 for MFT 13 with a secondary TC 564/97X or 150 or less, Contact the originator for corrective action. Release using appropriate URC.
    Unable to resolve the unpostable using the instructions within this subsection, Contact the originator for corrective action. Release using appropriate URC. If the originator does not understand why the transaction went unpostable contact the Headquarters analyst for assistance resolving the unpostable condition.

  17. UPC 499 RC 9 - Any return with MFT 01 containing a tax period of 199212 and prior, with an incorrectly formatted record of Federal Deposit Liability (ROFTL).

  18. UPC 499 RC 9 Resolution - Release using URC 8 and request Rejects correct ROFTL.

3.12.279.235  (01-01-2009)
PMF Unpostables

  1. UPC 501 is in Category F3

  2. UPC 503 is in Category F1.

  3. UPC 501 and 503 unpostables will age fifteen cycles from the original unpostable cycle.

  4. Form 1096, Annual Summary and Transmittal of U.S. Information Returns, is used to report the total number of paper information returns filed for the Forms listed below:

    • Form W–2G,

    • Form 1098,

    • Form 1098-C,

    • Form 1098-E,

    • Form 1098-T,

    • Form 1099-B,

    • Form 1099-C,

    • Form 1099-CAP,

    • Form 1099-DIV,

    • Form 1099-G,

    • Form 1099-H,

    • Form 1099-INT,

    • Form1099-LTC,

    • Form 1099-MISC,

    • Form 1099-OID,

    • Form 1099-PATR,

    • Form 1099-Q,

    • Form 1099-R,

    • Form 1099-S,

    • Form 1099SA,

    • Form 5498,

    • Form 5498-ESA,

    • Form 5498-SA

  5. A separate Form 1096 must be filed with each type of information return filed. Each Form 1096 must include:

    • The filer's name and address,

    • Filer's Taxpayer Identification Number (TIN),

    • Total number of information returns filed,

    • The total federal income tax withheld,

    • The total dollar amount reported, and

    • The box checked which represents the type of information return filed, and

    • The filer's signature and the date signed.

  6. Form 4804, Transmittal of Information Returns Reported Magnetically is used to report the above information for returns filed on magnetic or electronic media.

  7. Payor Master File (PMF) is created to assist in compliance filing of 1099 series information returns. The PMF is a Master File listing of entities, businesses and individuals filing Form 1099.

  8. The Internal Revenue Code provides civil penalties for persons who fail to file information returns as required. Based on the information return data processed to the Payer Master File (PMF).

  9. PMF transactions ( Forms1096) that fail to post are sent to the unpostable area for resolution. If the unpostable area is not able to resolve the condition, they will return the transaction to the PMF as uncorrectable.

  10. If the Form 1096 document was processed through the Service Center Recognition Imaging System (SCRIPS) use CC ESTAB with CC Modifier ″S″ and Document Request Code ″D″ to request a printed image of the Form 1096 from the SCRIPS System. When requesting a SCRIPS document that is not at your Campus location, Universal Access Routing is required. See IRM 2.3.62, Command Code ESTAB for additional information.

  11. Use the following command codes to perform research to find a better name control or TIN on PMF Unpostables: CC UPTIN, INOLE with definers (i.e. CC INOLEG), CC NAMEE, NAMES, NAMEB, IRPTRL, PMFOL, and RTVUE. You may also use:

    1. Form (including the 5-character Transmitter Control Code (TCC) used to identify electronic/magnetic media filers),

    2. GUF 11–40 listings,

    Note:

    If a better name control/TIN can be found by an address match on IDRS with Form 4251, or a name and address match is found on IRPTRL, resolve the unpostable using URC 6, change the name control if necessary, and change the TIN type to ″0″ if the TIN is an SSN. The TIN type will be blank if BMF. If unable to resolve the case, request a copy of Form 1096 from Files.

  12. Taxpayers that file as Sole Proprietor's must file with an individual name. They may use either a SSN or an EIN as their TIN. Sole proprietors may not list their business name first when using either a SSN or an EIN. The business name must be entered on the second name line. Research will indicate when the taxpayer is a sole proprietor.

  13. To prevent repeat unpostables make sure the PMF indicator is on Master File when correcting to a different EIN.

  14. Make sure the PMF indicator is on when changing the name control for a BMF EIN.

  15. If research indicates there is both a valid IMF and BMF entity for the taxpayer post the PMF unpostable to the BMF entity.

3.12.279.235.1  (01-01-2009)
UPC 501 RC 1 Account NOT Present

  1. Mismatch on TIN on one of the following Forms:

    • Form 1096 (MFT 88),

    • Form 4804 (MFT 00 Magnetic Tape Indicator "G" ),

    • Form 1096 1096 (MFT 88 prior year).

  2. UPC 501 RC 1 Resolution - Research for a better Taxpayer Identification Number (TIN) and use the following table to resolve the unpostable:

    IF THEN
    Research indicates the TIN should be a SSN, Release using URC 6 and change the TIN type to "0."
    A different TIN is located and it is an Employer Identification Number (EIN), Release using URC 6, and correct the name control, if necessary.
    A different TIN is located and it is a Social Security Number (SSN), Release using URC 6, change the TIN type to "0" and correct the name control, if necessary.
    A better TIN is not found and Form 4251 contains a "TCC" number, Release using URC D.
    A better TIN is not found and Form 4251does not contain a "TCC" number, Request the Form 1096 from Files.
    Form 1096provides additional taxpayer information and research secures a better TIN, Release using URC 6.
    Form 1096does not provide additional taxpayer information, Release using URC D.

3.12.279.236  (01-01-2009)
UPC 503 Name Control Mismatch

  1. UPC 503 RC 1: The TIN matches an EIN and the name control mismatches one of the following forms:

    • Form 1096 (MFT 88),

    • Form 4804 (MFT 00 Magnetic Tape Indicator "G" ),

    • Form 1096 (1096 (MFT 88 prior year).

  2. UPC 503 RC 2: The TIN matches an SSN and the name control mismatches one of the following forms:

    • Form 1096 (MFT 88),

    • Form 4804 (MFT 00 Magnetic Tape Indicator "G" ),

    • Form 1096 (MFT 88 prior year).

  3. UPC 503 RC 3: The TIN matches both an EIN and SSN and the name control mismatches one of the following forms:

    • Form 1096 (MFT 88),

    • Form 1042-T(MFT 88)

    • Form 4804 (MFT 00 Magnetic Tape Indicator "G" ),

    • Form 1096 (MFT 88 prior year).

  4. UPC 503 RC 1 - 3 Resolution - Use the following table to resolve the unpostable:

    IF THEN
    If CC ENMOD indicates the name has been changed, Release using URC 0.
    Name control is in error (e. g. input error), Release using URC 6.
    A different TIN/EIN is found(established), Release using URC 6 and correct the name control if necessary. Change the TIN type to ″0″ if the TIN is an SSN.
    The TIN is an EIN with an individual name and research indicates the taxpayer is the same, Release using URC 6. If a TCC number is listed on the Form 4251, Return Charge-Out no Form 1096, Annual Summary and Transmittal of U.S. Information Returns, is available.
    The TIN is an EIN with an individual name and research indicates the taxpayers are different, Request Form 1096 from Files.
    The TIN is an SSN with a business name and research indicates the taxpayers are the same, Release using URC 6, change the TIN type to ″0″ and correct the name control if necessary.
    The TIN is an SSN with a business name and research indicates the taxpayers are different, Request Form 1096 from Files.
    The TIN is an SSN for an individual's name and the entity does not match the SSN and a different SSN is found through researching CC NAME or NAMES, Release using URC 6 and correct the name control if necessary. Change the TIN type to ″0″.
    The TIN is an SSN for an individual's name and the entity does not match the SSN and a different SSN is not found through researching CC NAMEI or NAMES, Request Form 1096 from Files.
    The TIN is an EIN for BMF (entity not established) and a different EIN is found (established) through researching CC NAMEB, Release using URC 6 and correct the name control if necessary.
    The TIN is an EIN for BMF (entity not established) and a different EIN is not found (established) through researching CC NAMEB, Request Form 1096 from Files.
    A different TIN/EIN is not found, or the account is not established and unable to close the case after thorough research, Release using URC D.

    Note:

    Form 1096 is not available if the TCC number is on the Form 4251.

  5. Use the following table to resolve the unpostable after the Form 1096 has been received from Files.

    IF THEN
    Form 1096 provides additional information and a different TIN is found through research, Release using URC 6 and correct the name control if necessary. Change the TIN type to ″0″ if the TIN is an SSN.
    Form 1096 does not provide additional information, Release using URC D.

3.12.279.237  (01-01-2009)
Combined Annual Wage Reporting (CAWR) Unpostables

  1. Combined Annual Wage Reporting (CAWR) is the system under which all employers will use to file their Form W-3 and/or Form W-2 with the Social Security Administration (SSA).

  2. CAWR unpostables are processed at the Cincinnati Campus.

  3. When an input transaction fails to pass a series of validity checks on Master File at the Enterprise Computing Center Martinsburg (ECC-MTB) such as a discrepancy with the taxpayers Employer Identification Number (EIN) or name an unpostable condition occurs.

  4. CAWR unpostables are processed monthly from April through December with a final running in March of the following year.

  5. The Report Locator Number (RLN) replaces the Microfilm Sequence Number (MSN). The maximum field length is fourteen positions.

  6. The RLN is a fourteen digit identification number for all Social Security Administration (SSA) processed Form W3's and W2's assigned during the microfilming process.

  7. The RLN is assigned in ascending sequential order in the format "YYYYDDDccnnnnn" .

    • YYYY - Processing Year (4)

    • DDD - Julian Date Digits (3)

    • cc - Camera Number Digits (2)

      Note:

      alpha for electronic source, numeric for paper source

    • nnnnn - Serial Number (5)

  8. A 14 digit Document Locator Number (DLN) generates for all Form W-3 and Form 1096 records. As of January 2008 the DLN is in a standard IRS format. See Document 6209.

    Note:

    The MSN is no longer part of the DLN.

  9. If Multiple cases are received with the same EIN/name, correct one case and release all of the other with URC D.

  10. If unable to resolve the CAWR unpostable condition route the unpostable to the CAWR unit.

3.12.279.238  (01-01-2009)
UPC 001 No EIN Match

  1. The UPC 001 condition occurs when there is an EIN Mismatch.

  2. A Form W-3 record does not match an EIN on the BMF.

  3. The following table provides the resolution for the unpostable condition:

    IF THEN
    The Form W-3 Name Line is "Name Not Available" or "No Filer," Release using URC D.
    Research indicates a recently assigned EIN or pending TC 000 and the name control is the same, Release using URC 0.
    Research indicates a recently assigned EIN or pending TC 000 and the name control is different, Release using URC 6.
    Research locates a different EIN, Release using URC 6. Correct the name control, if appropriate.
    Research does not locate a different EIN, Release using URC D.

3.12.279.239  (01-01-2009)
UPC 003 No Name Control/Name Line Match

  1. The UPC 003 unposts when there is a Name Control Mismatch.

  2. A Form W-3 record matched on an EIN on the BMF, but the unpostable record name control does not match the BMF name control.

  3. If the BMF name control is correct, release using URC A.

  4. All others, research for a different EIN and use the following instructions to resolve the unpostable:

    IF THEN
    A different EIN is located, Release using URC 6. Change the name control if necessary.
    A different EIN is not located, Release using URC D.

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