2.3.59  Command Codes BMFOL and BMFOR

Manual Transmittal

December 27, 2013

Purpose

(1) This transmits revised IRM 2.3.59, IDRS Terminal Responses, Command Codes BMFOL and BMFOR.

Material Changes

(1) 2.3.59-3 - Changed Retention Register reference (years 2008- 2014 now available).

(2) 2.3.59-4 - Changed RRR tax module recovery date from 2008 - 2014. Corrected CFOL # for confirmation screen message.

(3) 2.3.59-7 - Updated CFOL error messages (CFOL029. ) to reflect updated retention register availability.

(4) Exhibit 2.3.59-42 - Added 8 new fields to lines 12 - 15 Form 1120.

(5) Exhibit 2.3.59-43 - Removed tire counts from page 1 of Form 720. (These counts were moved to page 2 in 2013).

(6) Exhibit 2.3.59-50 - Added 2 new fields Net Invest Income and Net Invest Inc Tax to lines 18 & 19, added 8 new fields to lines 20 - 23 Form 1041.

(7) Exhibit 2.3.59-51 - Moved lines 5 - 9 up 1 line in order to add Addl Med Wage to line 9 of Form 1041 schedule H.

(8) Exhibit 2.3.59-52 - Added #forms 5471 attached to line 10 and 7 new fields to lines 19 -21 Form 1065.

(9) Exhibit 2.3.59-59 - Moved Tax Liab to page 2 in order to add Addl Med Wage to line 20 on page 1 Form 943.

(10) Exhibit 2.3.59-60 - Moved Tax Liab to lines 7 - 12 and moved current data from lines 5 - 13 to lines 15 - 23 on Form 943.

(11) Exhibit 2.3.59-64 - Added Addl Med Wage to line 17 of Form 944.

(12) Exhibit 2.3.59-73 - Added 8 new fields to lines 9 - 12 Form 990T

Effect on Other Documents

IRM 2.3.59, dated December 14, 2012, is superseded.

Audience

LB&I, SB/SE, TE/GE, W&I.

Effective Date

(01-17-2014)


Terence V. Milholland
Chief Technology Officer

2.3.59.1  (01-20-2003)
Command Code BMFOL Overview

  1. The Business Master file on-line system provides read-only access to accounts on the Business Master File in Martinsburg, WV. All entities, master file tax modules and the most recent seven years of retention data are in on-line status.

2.3.59.2  (01-01-2000)
Command Code BMFOL Basics

  1. This command code is provided to furnish access to the Business Master File. Fields available include basic identifying information, amounts, dates, codes, indicators, and freezes. Transaction postings, status history, audit history, vestigial data, federal tax deposit, exempt organization, and combined annual wage reporting data are also available. Additionally, for any specified account, a tax module summary and last period satisfied information can be requested.

  2. A help feature provides on-line user assistance.

  3. Whenever possible the entire set of data requested will be presented on a single page. When all the data cannot fit on a single page, multiple pages will be required for the presentation of the entire set of data.

2.3.59.3  (01-17-2014)
Command Code BMFOR Basics

  1. This command code is provided to furnish access to the BMF retention tax modules from accounts that merged to a new TIN after the tax module had been dropped to retention. When an account merge takes place, retention modules removed prior to the merge continue to be stored on the retention registers under the old TIN. This command code allows access to those records.

  2. The input format of BMFOR is the same as that of BMFOL. Abbreviated requests are not allowed for BMFOR input. BMFOR executes the same programs as BMFOL and provides the same screen responses as BMFOL.

  3. BMFOR displays the tax module screens only. Valid definer codes are 'A' for Adjustment, 'R' for Posted Return, 'S' for Status History and 'T' for Tax Module.

  4. Entity information, such as Name Control, Cycle, PDT Indicator, CID Indicator and Filing Requirements are not displayed for these modules.

  5. These tax modules cannot be re-established to Master File through BMFOL definer code 'B'.

  6. Only BMF modules dropped to retention in 2008 and later are available.

2.3.59.4  (01-17-2014)
Restoring RRR Tax Modules to Master File

  1. Recoverable Retention Register (RRR) tax modules are also available through BMFOL. When a BMFOL request is received from a user for an RRR module it is retrieved from the BMF Retention tables and displayed. A confirmation screen will be returned with message 'CFOL038 - TAX MODULE REQUESTED TO BE REESTABLISHED'.

  2. BMFOL definer code B is used to restore RRR tax modules back to the active BMF Master File. RRR tax modules are those dropped from 2008 to present and are listed on the BMFOL Summary Screen, definer code I.

  3. One transaction is created by run 160-26 (ECC-MTB), a TC008 with the tax module. BMFOL sends these transactions weekly to BMF and they will attempt to post that cycle.

    1. Weekly cut-off time for BMFOLB requests is 5:00 pm Wednesday ET. Requests input after 5:00 pm Wednesday are processed the following cycle.

2.3.59.5  (01-17-2010)
Command Code BMFOL Full Input Formats

  1. Summary of Full Input Formats:

    Definer Display File Source MFT & Tax Per Result
    A Y Y Adjustment transactions including trans code, posted date, among, cycle, DLN, codes and other dates
         
    B Y Y CFOL038 Screen message or error screen.
    C N N Tax Module screen associated with input check symbol/check number, CFOL041, or CFOL042
    D Y N Deposit Schedules for 941, CT-1, 943, and 945.
    E Y N Entity information including cross-ref TIN, freeze codes, indicators, codes, and posted transactions
    F Y N FTD coupon ordering information
    H N N Help screen
    I Y N On/off-line status of entity and tax modules, merge information, sign of module balance, posted return indicator, and IDRS service centers
         
    K Y Y F941 Lookback information
    L Y N Last tax module satisfied
    N Y N Index of Retention Register Tax Modules that do not have an associated Vestigial Entry
    O Y N Exempt organization information
    P Y N Payment Summary
    R Y Y Return DLN, cycle posted, transaction date, some schedules, codes, exemptions, amounts
         
    S Y Y Status histories
    T Y Y Control DLN, exemption total, settlement information, amounts, freezes, indicators
         
    U Y Y CAWR information
    V Y N Vestigial data (retention register)
    W Y Y Quarterly F941 information.
    Z Y N Audit history information
    # N Y Refund Checks (up to 5) associated with a particular TIN/MFT/Tax Period.

2.3.59.6  (01-17-2010)
Command Code BMFOL Abbreviated Input Formats

  1. Abbreviated formats permit the user to omit input fields that are the same as the previous command. For instance the user may want to view a different tax period for the same TIN and MFT or may want to view status information immediately after having viewed the return for the same module.

    • CC BMFOL input with a "tax type" definer, an MFT, a tax period and plan number will result in the display of data for the same TIN and display file source.

    • CC BMFOL input with an "entity type" definer and a TIN will result in the display of other data for the same display file source.

    • CC BMFOL input with an "entity type" definer will result in the display of data for the same TIN and display file source.

2.3.59.7  (01-17-2014)
Command Code BMFOL Message Screens and Index Message Screens

  1. Sometimes BMFOL cannot satisfy a request. In most cases a message screen is generated containing a message and explanation. in some cases a summary screen is generated instead of a message screen to help the user make his/her next selection. A brief message is placed at the bottom of the index screen.

    • CFOL000—THE FOLLOWING CODE HAS BEEN RETURNED BY DB2:. This message indicates a DB2 error was encountered when querying data to satisfy the BMFOL request.. The SQL code will also be displayed. on the screen..

    • CFOL002—INPUT DATA INDICATES A BMF REQUEST — CHECK INPUT. The TIN requested is BMF. This message should only appear if you are using command other than BMFOL

    • CFOL003—DEFINER CODE USED REQUIRES MFT AND TAX PERIOD CHECK INPUT.
       The definer contains A, B, R, S, T, U, or W. These definers require an MFT and a tax period. Insert missing fields and re-enter.

    • CFOL006—DEFINER CODE FIELD IS IN ERROR–CHECK INPUT. The definer must be A, B, C, D, E, F, H, I, L, N, O, P, R, S, T, U, V, W, Z or #. Change and re-enter.

    • CFOL007—RECOVERABLE RETENTION REGISTER PROBLEM. The module cannot be obtained. User should utilize microfilm for research.

    • CFOL008—MFT FIELD IS IN ERROR–CHECK INPUT . The MFT field is not valid. Change and re-enter.

    • CFOL009—MFT INCONSISTENT WITH TAX PERIOD—CHECK INPUT. The MFT field is not valid for the tax period entered.

    • CFOL010—MFT INCONSISTENT WITH TIN & VALIDITY DIGIT INDICATOR —CHECK INPUT.
      The MFT is not valid for the TIN and validity digit indicator entered.

    • CFOL015—TAX PERIOD FIELD IS IN ERROR—CHECK INPUT.
      The tax period is either non-numeric or greater than the current year and month plus one year.

    • CFOL016—THE ACCOUNT YOU REQUESTED IS NOT ON MASTER FILE—CHECK INPUT.
      There is currently no such TIN on the master file, either on-line or off-line.
      Check input and re-enter if in error.

    • CFOL017—TIN INCONSISTENT WITH THE VALIDITY DIGIT INDICATOR—CHECK INPUT.
      The validity digit indicator is not valid for this TIN.

    • CFOL018—TIN FIELD IS INVALID—CHECK INPUT.
      The TIN must be in edited TIN format.

    • CFOL019—VALIDITY DIGIT IS INCORRECT—CHECK INPUT.
      This Display File Source Code is not valid. Valid codes are blank, V, and W.

    • CFOL021—INVALID FROM-DATE OR TO-DATE.
      The From Date or To Date is invalid and must be re-entered..

    • CFOL022—INVALID CAWR INFORMATION REQUEST — CHECK INPUT.
      CAWR request must have definer code 'U' and MFT 88.

    • CFOL024—DB2 IS NOT AVAILABLE.
      The request cannot be processed. Contact ECC-MTB via NOCC.

    • CFOL026--NO PRIOR BMFOL REQUEST
      A paging Request was Entered Before A BMFOL Request.

    • CFOL028—REQUEST FOR RECOVERY NOT ACCEPTED.
      Module already on master file.

    • CFOL029—REQUEST FOR RECOVERY NOT ACCEPTED.
      Module not on recoverable retention file. The module was removed prior to 2008

    • CFOL030—REQUEST FOR RECOVERY NOT ACCEPTED.
      Module recovery already requested.

    • CFOL031—REQUEST FOR RECOVERY NOT ACCEPTED.
      Account in merge status.

    • CFOL033—INCORRECT MFT FOR W/K DEFINER.
      W definer must use an MFT of 01 and tax period ending in 03, 06, 09 or 12.

    • CFOL035—DEFINER B HAS BEEN DISABLED
      Recovery of Retention Registers (Definer B) is disabled from cycle 52 through cycle 3 due to data reformatting.

    • CFOL036–PLAN NUMBER IS INVALID.
      Request to view MFT 46, 68 or 76 "tax type" information must include a three-digit plan number following the TAX PERIOD field. Zeroes are acceptable.

    • CFOL038–TAX MODULE REQUESTED TO BE REESTABLISHED
      Reestablishment processing has begun.

    • CFOL039 — BMFOR DEFINER IS INVALID
      Valid definers are A, R, S and T.

    • CFOL041 — INVALID CHECK NUMBER INPUT
      The check symbol/check number must be numeric

    • CFOL042 — DATA NOT FOUND ON REFUND RESEARCH DATABASE
      There is no TIN/MFT/Tax Period information associated with the Check Symbol/Check Number input.

    • CFOL090--THE CYCLE TABLE CONTAINS NO DATA
      Please Contact the User Support Desk and ask That They Contact the BMFOL Programmers.

    • CFOL091--THE CYCLE FIELD IS NULL
      Please contact the User Support Desk and Ask that They Contact the BMFOL Programmers.

    • CFOL092--BOTH CYCLE TABLES RETURNED SQLCODE -904
      Please Contact the User Support Desk and ask that They Contact the BMFOL Programmers.

    • CFOL093--THE MODULE YOU REQUESTED IS NOT ON MASTER FILE - CHECK INPUT
      There is no Retention Tax Module/Return Data for this BMFOR Request. Please check the Input and Re-enter if in Error.

2.3.59.8  (01-13-2013)
Table of Screen Exhibits

  1. The following table identifies the exhibits that follow.

    Input  
    1 Full Tax Module Data—EIN
    2 Full Tax Module Data—SSN
    3 Abbreviated Tax Module Data
    4 Full Entity Data—EIN
    5 Full Entity Data—SSN
    6 Abbreviated Entity Data—EIN
    7 Abbreviated Entity Data—SSN
    8 Abbreviated Entity Data
    9 Help Screens

    Output  
    10 Summary
    11 Last Period Satisfied
    12–16 Entity
    17–25 Tax Module
    26–29 Adjustment
    30 Audit History
    31 FTD Entity
    32 Status History
    33 Vestigial Section
    34–35 Exempt Organization
    36 Standard Return
    37–40 Form 941
    41-42 Form 1120
    43–48 Form 720/8743
    49 Form 942
    50–51 Form 1041
    52 Form 1065
    53 Form 1066
    54 Form 8804
    55-56 Form CT1
    57-58 Form 940
    59-61 Form 943
    62-63 Form 1042
    64-65 Form 944
    66 Form 8752
    67-68 Form 945
    69 Form 8288
    70-71 Form 990C
    72-73 Form 990T
    74 Form 1041 A
    75 Form 5227
    76 Form 3520A
    77-78 Form 990PF
    79-82 Form 8038
    83 Form 8871
    84 Form 8872
    85 Form 4720
    86-87 Form 709
    88 Form 706
    89-90 Form 2290
    91 Form 11C
    92 Form 730
    93 Form 990
    94 Form 3520
    95 Form 5500
    96-97 Form 5330
    98 Form 706GS(T)
    99 Form 706GS(D)
    100 Form 8703
    101 Form 8038B
    102 Form 8038TC
    103-106 CAWR
    107 F941 Quarterly Information
    108 F941 Lookback Information
    109 Retention Register Recovery
    110 Error
    111 Definer Code 'C' input format
    112 Refund Research Information
    113 Retention Registers lacking a Vestigial Entry
    114 Deposit Schedules
    115 Payment Summary

Exhibit 2.3.59-1 
Command Code BMFOL/BMFOR Input Display

Full Tax Module Data—EIN
  (includes adjustment, return, status, tax, CAWR)
Use this format of the command code to obtain a display of business master file tax module data. The command code will default to page 1. Once a particular tax module is displayed, other pages can be accessed using the Command Code "BMFPG" .
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 01–05 Command Code (required): BMFOL or BMFOR
1 06 Command Definer Code (required):
     A = adjustments (BMFOL/BMFOR)
     R = return (BMFOL/BMFOR)
     S = status history (BMFOL/BMFOR)
     T = tax module (BMFOL/BMFOR)
     U = cawr (BMFOL only)
     # = refund research screen(BMFOL only)
1 07–16 EIN (required): nn–nnnnnnn
1 17 Display Source Code (required)
1 18–19 MFT (required)
1 20–25 Tax Period (required)
1 26–28 Plan Number (required)

Exhibit 2.3.59-2 
Command Code BMFOL/BMFOR Input Display

Full Tax Module Data—SSN
  (includes adjustment, return, status, tax, CAWR)
Use this format of the command code to obtain a display of business master file tax module data. The command code will default to page 1. Once a particular tax module is displayed, other pages can be accessed using the Command Code "BMFPG" .
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 01–05 Command Code (required): BMFOL
1 06 Command Definer Code (required):
     A = adjustments (BMFOL/BMFOR)
     R = return (BMFOL/BMFOR)
     S = status history (BMFOL/BMFOR)
     T = tax module (BMFOL/BMFOR)
     U = cawr (BMFOL only)
     # = refund research (BMFOL only)
1 07–17 SSN (required): nnn-nn-nnnn
1 18 Display Source Code (required):
     V = BMF valid SSN
     W = BMF in valid SSN
1 19–20 MFT (required)
1 21–26 Tax Period (required)
1 27–29 Plan Number (required)

Exhibit 2.3.59-3 
Command Code BMFOL Input Display

Abbreviated Tax Module Data
  (includes adjustment, return, status, tax, CAWR)
Use this format of the command code to obtain a display of tax module data for the same display file source and TIN as is currently on the screen. This command is used to change the definer, MFT, tax period and plan number. To view a different display file source or TIN, use the full format Exhibit 2.3.59-1.or Exhibit 2.3.59-2. Do not use this format for BMFOR requests.
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LINE POSITION DESCRIPTION AND VALIDITY
     
1 01–05 Command Code (required): BMFOL
1 06 Command Definer Code (required):
     A = adjustments
     R = return
     S = status history
     T = tax module
     U = cawr
     # = refund research
1 07–08 MFT (required)
1 09–14 Tax Period (required)
1 15–17 Plan Number (required)

Exhibit 2.3.59-4 
Command Code BMFOL Input Display

Full Entity Data—EIN
  (includes entity, summary, vestigial, audit history, FTD entity, last tax module satisfied, exempt organization)
Use this format to obtain a display of BMF entity data. The command code will default to page 1. Once a particular entity module is displayed, other pages can be accessed using the Command Code "BMFPG" . Entity requests are not available on BMFOR.
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LINE POSITION DESCRIPTION AND VALIDITY
     
1 01–05 Command Code (required): BMFOL
1 06 Command Definer Code (required):
    D = Deposit Schedule
     E = entity
     F = FTD entity
     I= summary
     L= last tax module satisfied
     N = tax modules lacking a vestigial cross reference
     O = exempt organization
     V = vestigial
     Z = audit history
1 07–16 EIN (required): nn–nnnnnnn
     

Exhibit 2.3.59-5 
Command Code BMFOL Input Display

Full Entity Data—SSN
   (includes entity, summary, vestigial, audit history, FTD entity, last tax module satisfied, exempt organization). Entity requests not available for BMFOR.
Use this format to obtain a display of BMF entity data. The command code will default to page 1. Once a particular entity module is displayed, other pages can be accessed using the Command Code "BMFPG" . Not available on BMFOR.
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LINE POSITION DESCRIPTION AND VALIDITY
     
1 01–05 Command Code (required): BMFOL
1 06 Command Definer Code (required):
    D = Deposit Schedule
    E = entity
    F = FTD entity
    I = summary
    L = last tax module satisfied
    N = tax modules lacking a vestigial cross reference
    O = exempt organization
    V = vestigial
    Z = audit history
1 07–17 SSN (required): nnn–nn–nnnn
1 18 Display File Source Code (required):
     V = BMF valid SSN
     W = BMF valid SSN

Exhibit 2.3.59-6 
Command Code BMFOL Input Display

Abbreviated Entity Data—EIN
   (includes entity, summary, vestigial, audit history, FTD entity, last tax module satisfied, exempt organization)
Use this format to obtain a display of follow-up BMF EIN entity data. This is used to change the definer or EIN. To view a different display file source, use the full format Exhibit 2.3.59-4. or Exhibit 2.3.59-5
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LINE POSITION DESCRIPTION AND VALIDITY
     
1 01–05 Command Code (required): BMFOL
1 06 Command Definer Code (required):
    D = Deposit Schedule
    E = entity
    F = FTD entity
    I = summary
    L = last tax module satisfied
    N = tax modules lacking a vestigial cross reference
    O = exempt organization
    V = vestigial
    Z = audit history
1 07–16 EIN (required): nn–nnnnnnn

Exhibit 2.3.59-7 
Command Code BMFOL Input Display

Abbreviated Entity Data—SSN
   (includes entity, summary, vestigial, audit history, FTD entity, last tax module satisfied, exempt organization)
Use this format to obtain a display of follow-up SSN entity data. This is used to change the definer or SSN. To view a different display file source, use the full format Exhibit 2.3.59-4.or Exhibit 2.3.59-5
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LINE POSITION DESCRIPTION AND VALIDITY
     
1 01–05 Command Code (required): BMFOL
1 06 Command Definer Code (required):
    D = Deposit Schedule
    E = entity
    F = FTD entity
    I = summary
    L = last tax module satisfied
    N = tax modules lacking a vestigial cross reference
    O = exempt organization
    V = vestigial
    Z = audit history
1 07–17 SSN (required): nnn–nn–nnnn

Exhibit 2.3.59-8 
Command Code BMFOL Input Display

Abbreviated Entity Data
   (includes entity, summary, vestigial, audit history, FTD entity, last tax module satisfied, exempt organization)
Use this format to obtain a display of follow-up entity data. This is used to change the definer . To view a different display file source or TIN, use the full format (Exhibit 2.3.59–4 or 2.3.59–5).
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LINE POSITION DESCRIPTION AND VALIDITY
     
1 01–05 Command Code (required): BMFOL
1 06 Command Definer Code (required):
    D = Deposit Schedule
    E = entity
    F = FTD entity
    I = summary
    L = last tax module satisfied
    N = tax modules lacking a vestigial cross reference
    O = exempt organization
    V = vestigial
    Z = audit history

Exhibit 2.3.59-9 
Command Code BMFOL Input Display

Help Screens
Use this format to obtain a display of help screens.
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LINE POSITION DESCRIPTION AND VALIDITY
     
1 01–05 Command Code (required): BMFOL
1 06 Command Definer Code (required): H

Exhibit 2.3.59-10 
Command Code BMFOL Summary Display

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LINE POSITION DESCRIPTION AND VALIDITY
1 01–05 Command Code : BMFOL
1 06 Command Definer Code
1 07–18 TIN, Display File Source Code
1 61–64 Name Control
1 76–80 Potentially Dangerous Taxpayer Indicator: *PDT*
    Caution Indicator:*CAU*
2 71–72 Cycle of Latest Update
2 76–80 Offer In Compromise Indicator: *OIC*
3 13–18 Entity Update Cycle
3 30–79 Account Freezes:
    CSED:A–
    DMF:V–
    BAD REF:–U
    BANKR:–V
    LEGAL:–W
3 76-80 ≡ ≡ ≡
4 01–08 Merge in Process Indicator
4 19–20 Large Corporation Indicator
4 32–63 Account Information
    PMF
    EMIS
    REPEATER
    TDA–TDI CLOSED
4 71 Employment Code
4 80 Magnetic Tape Code
8 01 Retention Register Code
    R = Retention Register (VSAM)
    O = Retention Register (optical storage)
    blank = not a Retention Register
8 02–03 MFT
8 05–10 Tax Period
8 12–14 Plan Number
8 16–35 Master File Assessed Module Balance
  37 Return Posted Indicator
    N = Return not posted (No TC150)
    Y = Return posted (TC 150 posted)
    U = Unable to determine if TC150 exists because module resides on optical
8 38-40 SFR literal
    SFR = Substitute for Return
8 41–42 Master File Status Code
8 44–92 Master File Action Cycle
8 44–51 IDRS Extraction Indicator
    0 = Not under IDRS control
    1 = Extracted for IDRS by selection criteria (normal extraction)
    2 = Extracted by entity or tax module TC 902
    3= TC 902 through an IDRS terminal
    4 = Tax Module requested by not available
    5 = TC 902 through IDRS automatic generation
    6 = TC902 for recovery
8 53–61 Freeze Codes
8 63–80 Tax Module Codes
     C1, C2, ..., C8 (CAF)
    LIEN
    AIMnn (nn = AIMS service center)
    MIL$
20 25-45 Total Assessed Balance (calculated total of the Assessed Module Balance for all tax modules for account)
21 80 Retention Register Indicator
22 36 Prior Audit History Indicator
22 80 Last Period Satisfied Indicator
23 36 Exempt Organization Indicator
23 80 Federal Tax Deposit Indicator
23(alt) 07–73 Summary Screen Message
     REQUESTED MODULE DOES NOT EXIST ON MASTERFILE or
     REQUESTED MODULE IN MERGE—TEMPORARILY UNAVAILABLE
24 21–23 Current Page Number
24 28–30 Last Page Number
24 48–50 Next Page Number

Exhibit 2.3.59-11 
Command Code BMFOL Last Period Satisfied Display

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LINE POSITION DESCRIPTION AND VALIDITY
     
1 01–05 Command Code: BMFOL
1 06 Command Definer Code: L
1 07–18 TIN, Display File Source Code
1 59–62 Name Control
1 76–80 Potentially Dangerous Taxpayer Indicator: *PDT*
    Caution Indicator:*CAU*
2 71–72 Cycle of Latest Update
2 76–80 ≡ ≡
5 02–03 MFT
5 06–11 Tax Period
5 14–16 Plan Number
5 20–22 Transaction Code
5 25–45 Return Liability
5 56–58 Return Condition Codes
5 70–72 TC 59X Condition Codes
19 34 Selection Code
19 53–56 Secondary Codes

Exhibit 2.3.59-12 
Command Code BMFOL Entity Display

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LINE POSITION DESCRIPTION AND VALIDITY
     
1 01–05 Command Code: BMFOL
1 06 Command Definer Code: E
1 07–18 TIN, Display File Source Code
1 59–62 Name Control
1 76–80 Potentially Dangerous Taxpayer Indicator: *PDT*
    Caution Indicator:*CAU*
2 71–72 Cycle of Latest Update
2 76–80 ≡ ≡ ≡
3 71 Entity 48 Indicator
    0 = Indicator off
    1 = A TC 480 is currently on record, a TC 780 is currently on record or a TC 780 has been on record for some time during the last 5 years.
3 76–80 Offer in Compromise Indicator: *OIC*
4 11–69 Account Freezes:
    CSED:A–
    DMF:V–
    BAD REF:–U
    BANKR:–V
    LEGAL:–W
    TC740:S–
4 11-69 ≡ ≡ ≡ ≡ ≡
4 71-75 TC916
5 01–35 Various Conditions:
    PMF
    SHELTER
    FTD ALERT SUP
    EMIS
    AIMS
5 45–50 Establishment Date
     Year and month that the entity was established on the master file
5 56-57 Fiscal Year Month
5 71-80 Business Closed Date
6 06–07 Bankruptcy Litigation Location Code
6 10–12 Currently Not Collected Literal
6 15–22 F637 Literal
6 24–26 CEP Literal
6 34–39 NAICS Code
6 48–51 Geographic Code
6 71-80 Wages Last Paid Date
7 12–21 Parent EIN
7 37–40 Enrollment Code
7 54–57 Electronic Deposit Year
7 77–80 Historic Electronic Deposit Year
8 15–25 Tin of Principal Officer, Owner of Trust
8 39 Disaster Indicator
8 49–50 CP07X Indicator
8 60–61 Business Operating Division Code
8 78–80 Business Operating Division Client Code
9 13–16 Primary Location Code:
  13–14 Universal Location Code (ULC)
  15–16 Area Office Code (AO)
9 31–32 Collection Location Code (CLC)
9 40–41 Small Business Area Office (SB AO)
9 57–64 Petition Date
9 71–72 Prior Fiscal Year Month
10 10-21 XREF SSN
10 38–46 Earliest MFT and Tax Period for TEFRA
     MFT in the TEFRA election data used to identify a specific tax form
10 57–58 148 Hold
    00 = no freeze
    01 = unreversed TC 148 posted
    02 = non-filer
    03–99 = Non-compliance code of latest unreversed TC 148 posted to the Entity
10 71-80 AC 630 date
11 16–23 Railroad Retirement Board Number
     An 8 digit field in the entity showing the railroad retirement board number
11 39 F941 TDA/TDI Indicator
11 47 Electronic Return Originator Indicator
    0 = Insignificant
    1 = ERO
11 50–71 1120F Connected Income Indicator
11 80 Last Return Amount Code
     Last return amount code as input on a TC136 posting to the entity
     1 = last return amount exceeds $25,000
     2 = last return amount is $5,000 to $24,999
     3 = last return amount is under $5,000
12 13–19 Business Operating Date
12 31–37 Wages Paid Date
12 47 FMS Levy Switch
     0 = Insignificant
     1 = Significant
12 67 Manual BOD Indicator
12 79 NY/Pentagon Terrorist Indicator
    0 = Not significant
    1 = FEMA identified affected taxpayers — penalty & interest relief
    2 = IRS identified affected taxpayers — penalty relief only
    4 = Self-Identified affected taxpayers — penalty & interest relief
13 18-19 TDI/TDA repeater
13 27 Employment Code
    C = Church Electing Non-FICA
    F = Federal Employer
    G = State or Local Government
    I = Indian Tribal Government
    M = Maritime
    N = Non-Profit
    S = Foreign Subsidiary
    T = SSA
    W = Exempt Organizations
13 39 TETR Indicator
13 56-57 KATRINA Indicator
13 77 F944 BYPASS Indicator
    0 = not significant
    1 = turned on when TC01X is set to 1
14 26-31 F1065 Partner Tax Period
14 47 TETR 424 Indicator
    0 = insignificant
    1 = significant
14 60 Lien Indicator
    0 = insignificant
    1 = Entity has a tax module account with a significant lien indicator.
    3 = Entity has tax module with significant lien indicator plus TC001 or TC006 in the Entity.
14 72 LLC indicator
15 71–78 RAF EFTPS Indicators:
15 23 Form 940 EFTPS Indicator
15 32 Form 941 EFTPS Indicator
15 41 Form 943 EFTPS Indicator
15 50 Form 944 EFTPS Indicator
15 59 Form 945 EFTPS Indicator
15 69 Form CT-1 EFTPS Indicator
15 78 Form 720 EFTPS Indicator
16 24 Form 1042 EFTPS Indicator
16 38 Form Corp. EFTPS Indicator
17 23 Form 940 RAF Filing Indicator
17 31 Form 941 RAF Filing Indicator
17 39 Form 943 RAF Filing Indicator
17 47 Form 944 RAF Filing Indicator
17 55 Form 945 RAF Filing Indicator
17 64 Form CT-1 RAF Filing Indicator
17 73 Form 1042 RAF Filing Indicator
19-22 03–80 Filing Requirements: Form Number & Value
23 03–26 Filing Requirements: Form Number & Value
    See Document 6209 for values and meanings

Exhibit 2.3.59-13 
Command Code BMFOL Entity Display - Address Information

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 01–05 Command Code: BMFOL
1 06 Command Definer Code: 0
1 07–16 EIN
1 59–62 Name Control
1 76–80 Potentially Dangerous Taxpayer Indicator: *PDT*
    Caution Indicator:*CAU*
2 71–72 Cycle of Latest Update
2 76–80 ≡ ≡ ≡
3 71 Entity 48 Indicator
    0 = Indicator off
    1 = A TC 480 is currently on record, a TC 780 is currently on record or a TC 780 has been on record for some time during the last 5 years.
5 20 F944 Cache year 2006
5 25 F944 Cache year 2007
5 30 F944 Cache year 2008
5 35 F944 Cache year 2009
5 45 F944 Cache year 2011
5 50 F944 Cache year 2012
5 55 F944 Cache year 2013
5 60 F944 Cache year 2014
5 65 F944 Cache year 2015
6 25-59 Cobra Assistance Ind
7 24 Latest F990T EO Org Code
7 40 UAA Ind
7 55 UD Ind
9 32–66 Primary Name Line
10 32–66 Continuation of Primary Name Line
11 32–66 Sort Name
12 32–66 In Care Of Name
13 32–66 Street Address
14 32–66 Location Street Address
15 32–66 Location City State Zip
16 32–66 Foreign Mailing Address
17 09–30 City
17 40–41 State
17 54–67 Zip Code
18 24-25 Foreign Country Code
19 17-22 Address Change Cycle
24 21–23 Current Page Number
24 28–30 Last Page Number
24 48–50 Next Page Number

Exhibit 2.3.59-14 
Command Code BMFOL Entity Display

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 01–05 Command Code: BMFOL
1 06 Command Definer Code: E
1 07–18 TIN, Display File Source Code
1 59–62 Name Control
1 76–80 Potentially Dangerous Taxpayer Indicator: *PDT*
    Caution Indicator:*CAU*
2 71–72 Cycle of Latest Update
2 76–80 ≡ ≡
3 71 Entity 48 Indicator
    0 = Indicator off
    1 = A TC 480 is currently on record, a TC 780 is currently on record or a TC 780 has been on record for some time during the last 5 years.
3 76–80 Offer in Compromise Indicator: *OIC*
     
    TRANSACTION LINES
     
5 01–03 Transaction Code 000
5 06–15 Transaction Date
5 17–22 Transaction Cycle
    A 6 digit field in the posted transaction portion of the entity showing the posting cycle of the transaction
5 25–41 Transaction DLN
5 48–49 Universal Location Code (ULC)
5 59–64 NAICS Code
5 69-80 Telephone #
6 01–03 Transaction Code 001
6 06–15 Transaction Date
6 17–22 Transaction Cycle
6 25–41 Transaction DLN
6 54–64 Cross-Reference TIN
6 65 Cross-Reference TIN Type
7 01–03 Transaction Code 002
7 06–15 Transaction Date
7 17–22 Transaction Cycle
7 25–41 Transaction DLN
7 59–60 No Merge Code
8 01–03 Transaction Code 003
8 06–15 Transaction Date
8 17–22 Transaction Cycle
8 25–41 Transaction DLN
8 54–55 No Merge Code
8 74 Notice Suppression Indicator
9 01–03 Transaction Code 005
9 06–15 Transaction Date
9 17–22 Transaction Cycle
9 25–41 Transaction DLN
9 54–64 Cross Reference TIN
9 65 Cross Reference TIN Type
9 67–80 Merge Type Indicator
     COMPLETE MERGE or
     PARTIAL MERGE or
    Blanks
10 13–14 From Account Universal Location Code (ULC)
10 22–24 From Account Transaction Code
10 35–40 From Account Cycle Posted
10 46–80 From Account Name Line
11 01–03 Transaction Code 006
11 06–15 Transaction Date
11 17–22 Transaction Cycle
11 25–41 Transaction DLN
11 54–55 No Merge Code; TC006 only; values 1–10 are tax module no-merge reason codes; values 22–33 are entity no-merge reason codes
     01 =400
     02 =VEST
     03 =DUP
     04 =930
     05 =940
     06 =520
     07 =RPS
     08 =CAF
     09 =CONS
     10 =TDA
     22 =EO SUBSECT
     23 =EO STATUS
     24 =EO GROUP EX
     25 =EO AFFILIAT
     27 =EO FOREIGN
     28 =POT DANG T/P
     30 =N/C MISM
     31 =INACTIVE
     32 =91X
     33 =F/R MISM
11 68–78 Cross Reference TIN
11 79 Cross Reference TIN Type
     

Note:

Each transaction will be shown in posting sequence. The line number is for illustrative purposes only. Variable fields are displayed only if present on the master file.

     
12 01-03 Transaction Code 013
12 06-15 Transaction Date
12 17-22 Transaction Cycle
12 25-41 Transaction DLN
12 48-49 Universal Location Code (ULC)
12 59 Form 944 Indicator
12 76-79 Prior Name Control
13 18-52 Prior Name Line
14 01–03 Transaction Code 014
14 06–15 Transaction Date
14 17–22 Transaction Cycle
14 25–41 Transaction DLN
14 55–56 Closing Code
14 68–78 Cross Reference TIN
14 79 Cross Reference TIN Type
15 10 Form 944 Indicator
16 01–03 Transaction Code 015
16 06–15 Transaction Date
16 17–22 Transaction Cycle
16 25–41 Transaction DLN
16 65 Transfer Source Code
17 01–03 Transaction Code 016
17 06–15 Transaction Date
17 17–22 Transaction Cycle
17 25–41 Transaction DLN
17 48–49 Universal Location Code (ULC)
17 55–56 Fiscal Year Month
17 62–64 Definer Codes
17 73–78 NAICS Code
18 10 Form 944 Indicator
19 01–03 Transaction Code 023
19 06–15 Transaction Date
19 17–22 Transaction Cycle
19 25–41 Transaction DLN
20 59–62 Effective Year
20 01–03 Transaction Code 026
20 06–15 Transaction Date
20 17–22 Transaction Cycle
20 25–41 Transaction DLN
20 54–64 Cross Reference TIN
20 65 Cross Reference TIN Type
20 80 Notice Suppression Indicator
21 01–03 Transaction Code 030
21 06–15 Transaction Date
21 17–22 Transaction Cycle
21 25–41 Transaction DLN
21 65 Transfer Source Code
22 01–03 Transaction Code 053
22 06–15 Transaction Date
22 17–22 Transaction Cycle
22 25–41 Transaction DLN
22 55–56 Prior Fiscal Year Month
22 63-68 Paragraph Selection Code (PSC)

Exhibit 2.3.59-15 
Command Code BMFOL Entity Display

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 01–05 Command Code: BMFOL
1 06 Command Definer Code: E
1 07–18 TIN, Display File Source Code, Page No
1 59–62 Name Control
1 76–80 Potentially Dangerous Taxpayer Indicator: *PDT*
    Caution Indicator:*CAU*
2 71–72 Cycle of Latest Update
2 76–80 ≡ ≡ ≡ ≡
3 71 Entity 48 Indicator
    0 = Indicator off
    1 = A TC 480 is currently on record, a TC 780 is currently on record or a TC 780 has been on record for some time during the last 5 years.
3 76–80 Offer in Compromise Indicator: *OIC*
5 01–03 Transaction Code 054
5 06–15 Transaction Date
5 17–22 Transaction Cycle
5 25–41 Transaction DLN
5 52-57 Paragraph Code
5 67–76 Effective Date
6 01–03 Transaction Code 055
6 06–15 Transaction Date
6 17–22 Transaction Cycle
6 25–41 Transaction DLN
6 48-57 Effective Date
6 74–79 Prior Fiscal Year Month
6 78 Paragraph Selection Code (PSC)
7 01–03 Transaction Code 060
7 06–15 Transaction Date
7 17–22 Transaction Cycle
7 25–41 Transaction DLN
7 48–57 Effective Date
7 63–64 Fiscal Year Month
7 71–72 Small Foreign Sales Corporation Indicator
7 79–80 Foreign Country Code
     
8 01–03 Transaction Code 064
8 06–15 Transaction Date
8 17–22 Transaction Cycle
8 25–41 Transaction DLN
8 48–49 Fiscal Year Month
8 67–72 Paragraph Codes
9 01–03 Transaction Code 074
9 06–15 Transaction Date
9 17–22 Transaction Cycle
9 25–41 Transaction DLN
9 52–57 Paragraph Code
9 67–76 Effective Date
10 01-03 Transaction Code 076
10 06-15 Transaction Date
10 17-22 Transaction Cycle
10 25-41 Transaction DLN
10 52-57 Paragraph Code
10 67-76 Effective Date
11 57 Type of Election
    1 = Initial Classification
    2 = Change of Current Classification
11 67 Form of Entity
    1 = Domestic Corporation
    2 = Domestic Partnership
    3 = Disregarded Entity
    4 = Foreign Corporation
    5 = Foreign Entity Connected Income
    6 = Foreign Partnership
12 01–03 Transaction Code 078
12 06–15 Transaction Date
12 17–22 Transaction Cycle
12 25–41 Transaction DLN
12 52–57 Paragraph Code
13 01–03 Transaction Code 082
13 06–15 Transaction Date
13 17–22 Transaction Cycle
13 25–41 Transaction DLN
13 52–57 Paragraph Code
13 67–76 Effective Date
14 01–03 Transaction Code 090
14 06–15 Transaction Date
14 17–22 Transaction Cycle
14 25–41 Transaction DLN
14 52-57 Paragraph Codes
14 67–76 Effective Date
15 64–65 Fiscal Year Month
16 01-03 Transaction Code 098
16 06-15 Transaction Date
16 17-22 Transaction Cycle
16 25-41 Transaction DLN
16 59 Third Party Relationship Checkbox
    C = 3rd party relationship has changed
16 69-80 3rd party TIN
17 01–03 Transaction Code 100
17 06–15 Transaction Date
17 17–22 Transaction Cycle
17 25–41 Transaction DLN
17 52–57 Paragraph Code
17 67–76 Effective Date
18 01–03 Transaction Code 130
18 06–15 Transaction Date
18 17–22 Transaction Cycle
18 25–41 Transaction DLN
18 60–61 Service Center
19 53–64 Cross Reference TIN and TIN Type
20 01–03 Transaction Code 148
20 06–15 Transaction Date
20 17–22 Transaction Cycle
20 25–41 Transaction DLN
20 62–63 Non-Compliance Code
    10–99 = non-filer argument (UTAAP)
21 01–03 Transaction Code 149
21 06–15 Transaction Date
21 17–22 Transaction Cycle
21 25–41 Transaction DLN
21 62–63 Non-Compliance Code
    10–99 = non-filer argument (UTAAP)
22 01–03 Transaction Code 150
22 06–15 Transaction Date
22 17–22 Transaction Cycle
22 25–41 Transaction DLN
22 48–49 Universal Location Code (ULC)
22 65–68 Prior Name Control
23 30–64 Primary Name Line

Note:

Each transaction will be shown in posting sequence. The line number is for illustrative purposes only. Variable fields are displayed only if present on the master file.

     
    FOOTER LINE
     
24 19–61 End of Screen Message
    NO TRANSACTIONS ARE POSTED TO THIS ENTITY or
    END OF ENTITY MODULE

Exhibit 2.3.59-16 
Command Code BMFOL Entity Display

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 01–05 Command Code: BMFOL
1 06 Command Definer Code: E
1 07–18 TIN, Display File Source Code, Page No
1 59–62 Name Control
1 76–80 Potentially Dangerous Taxpayer Indicator: *PDT*
    Caution Indicator:*CAU*
2 71–72 Cycle of Latest Update
2 76–80 ≡ ≡ ≡
3 71 Entity 48 Indicator
    0 = Indicator off
    1 = A TC 480 is currently on record, a TC 780 is currently on record or a TC 780 has been on record for some time during the last 5 years.
3 76–80 Offer in Compromise Indicator: *OIC*
5 01–03 Transaction Code 47X
5 06–15 Transaction Date
5 17–22 Transaction Cycle
5 25–41 Transaction DLN
5 48–50 Closing Code
6 01–03 Transaction Code 582
6 06–15 Transaction Date
6 17–22 Transaction Cycle
6 25–41 Transaction DLN
6 48–49 MFT
6 56–61 Tax Period
6 69–79 Parent TIN
6 80 Parent TIN TIN Type
7 49–51 Plan Number
8 01–03 Transaction Code 583
8 06–15 Transaction Date
8 17–22 Transaction Cycle
8 25–41 Transaction DLN
8 48–49 MFT
8 56–61 Tax Period
8 69–71 Plan Number
     
9 01–03 Transaction Code 910,918
9 06–15 Transaction Date
9 17–22 Transaction Cycle
9 25–41 Transaction DLN
9 53–60 Agent ID
10 01–03 Transaction Code 960
10 06–15 Transaction Date
10 17–22 Transaction Cycle
10 25–41 Transaction DLN
11 01–03 Transaction Code 971
11 06–15 Transaction Date
11 17–22 Transaction Cycle
11 25–41 Transaction DLN
11 56–58 Action Code
    100–199 = UTAAP filer cases
    352–353 = Form 8872
11 69–72 FEMA Contract Number or Pol Number (AC 352/353 only)
12 9–10 Business Operating Division Code
    LM = Large and Mid-Size Business
    SB = Small Business/Self-Employed
    TE = Tax Exempt
    WI = Wage and Investment Income
12 27–29 Business Operating Division Client Code
12 60–80 Secondary Amount
    Action Code 310 = Aggregate FTD Amount
13 25-34 Miscellaneous Indicator or International Type Indicator
13 44-53 Secondary Date
    Action Code 86 = Disaster Ending Date
    Action Code 87 = Disaster Ending Date
    Action Code 310 = Beginning EFTPS Determination Year
    Action Code 360 = REIT Election Effective Date
    Action Code 362 = Ex. Eerr. Inc. Exc. Effective Date
    Action Code 363 = Section 943(e)(1) Effective Date
    Action Code 381 - 385 = Agent's Effective Date
13 66-77 Cross Reference TIN
14 01–03 Transaction Code 972
14 06–15 Transaction Date
14 17–22 Transaction Cycle
14 25–41 Transaction DLN
14 56–58 Action Code
    100–199 = UTAAP filer cases
    352–353 = Form 8872
14 69–72 FEMA Contract Number or Pol Number (AC 352/353 only)
15 31–40 Secondary Date
15 53–64 Cross Reference TIN
16 01–03 Transaction Code 998
16 06–15 Transaction Date
16 17–22 Transaction Cycle
16 25–41 Transaction DLN
16 58–67 Date Of Death

Note:

Each transaction will be shown in posting sequence. The line number is for illustrative purposes only. Variable fields are displayed only if present on the master file.

     
    FOOTER LINE
     
24 19–61 End of Screen Message
    NO TRANSACTIONS ARE POSTED TO THIS ENTITY or
    END OF ENTITY MODULE

Exhibit 2.3.59-17 
Command Code BMFOL Tax Module Display

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 01–05 Command Code: BMFOL or BMFOR
1 06 Command Definer Code: T
1 07–29 TIN, Display File Source Code, MFT, Tax Period, Plan Number
1 59–62 Name Control
1 76–80 Potentially Dangerous Taxpayer Indicator: *PDT*
    Caution Indicator:*CAU*
2 01–17 DLN
2 71–72 Cycle of Latest Update
2 76–80 ≡ ≡ ≡ ≡ ≡
3 01–09 RETENTION
3 11–45 FIRST NAME LINE("UNRECOVERABLE RETENTION REGISTER " for BMFOR)
3 47–73 FILING REQUIREMENTS (UP TO FOUR)—PLUS SIGN (+) IF MORE(blank for BMFOR)
3 76–80 OFFER IN COMPROMISE INDICATOR: *OIC*
4 05 CAF Indicator—A 1 digit field showing the Centralized Authorization File indicator for a tax module
     0 = no representative authorization on file
     1 = one appointee or representative receives notices or IRS correspondence
     2 two appointees or representatives receive notices or IRS correspondence
     3= one appointee or representative receives notices or IRS correspondence and one receives refunds
     4= Two appointees or representatives receive notices or IRS correspondence, and one representative receives refunds
     5= The taxpayer has not authorized an appointee or representative to receive notices/IRS correspondence or refunds
     7= one representative receives refunds
     8= blind trust—fiduciary receives everything; taxpayer receives nothing
4 15–16 AIMS Service Center
4 36–56 Master File Assessed Module Balance
4 63 Accounts Receivable Dollar Inventory Indicator
4 72–80 Tax Module Freezes
5 06–15 Assessed Statute Expiration Date
5 17–25 Tax Shelter Indicator
5 46–55 Interest-to Date
5 57–60 Enforcement Revenue Information System Indicator
5 62–80 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
6 14–15 Governing Service Center Code
6 18–25 "C" Corporation Indicator
6 46–55 2% Trigger Date
6 70–79 Failure to Pay Start Date
7 14–15 Historical Universal Location Code (ULC)
7 17–25 Minimum Delinquency Penalty
7 39–58 Interest Total
7 72–73 Failure to Pay Months
8 11–14 TDA COPYS Score
8 16–24 Foreign Activity Indicator
8 33–52 Interest Assessed
8 61–80 Failure to Pay Penalty Assessed
9 08–10 DAR Closing Code
9 12–22 Tolerance Indicator
9 31–51 Interest Paid
9 61–80 Failure to Pay Penalty Total
10 18–27 Latest Collection Statute Expiration Date
10 37–46 Refund Statute Expiration Date
10 59–68 Return Due Date
10 70–73 GATT Indicator
11 18–27 Earliest CSED Date
11 46–55 Imminent CSED Date
11 67–68 Form 2290 Indicator
12 17–26 Disaster Due Date
12 43 Agreement Indicator
12 56 FMS Levy Indicator
    1 = Module was selected at some time
    2 = Module is selected now
    4 = Manual block via TC971, AC 81
    8 = Generated block via TC971, AC 61 as result of a TC920 carrying a Status 22
12 62–65 CC76 Indicator
    A TC520 with CC 76 is posted
12 68–71 CC77 Indicator
    A TC520 with CC 77 is posted
13 15-16 Direct Deposit Code:
    blank = Not Present
    10 = Routing Transit Number and Depositor Account Number present with a significant refund.
    21 = Invalid Routing Transit Number because non-numeric or all zeroes.
    23 = Invalid Routing Transit Number because the first two digits are invalid.
    31 = Routing Transit Number is present and Depositor Account Number is missing or invalid because the input is other than alpha, numeric, spaces, hyphens or all zeroes.
    32 = Invalid Depositor Account Number because non-alphanumeric characters present other than hyphen.
    41 = Invalid period (prior year return).
    42 = CAF Return (Power of Attorney is present).
    44 = Initial filer (Less than 12 months/Initial Return Code is present or/and the "date of Incorporation" is 11 months or less).
    44 = Change of Address within the last 12 months.
    50 = Rejected by the bank.
13 37-46 Disaster Start Date
13 59-60 Multi CSED
13 79-80 2% Interest Date Manual Deletion Ind
    TRANSACTION LINES
     
16 01–03 Transaction Code 150
16 06–13 23C Date
16 15–35 Settlement Amount
    If remittance amount/credit amount is present, TC610/806 will be generated; otherwise TC610 with zero amt will be generated
16 37–42 Transaction Cycle
     cycle in which the transaction posted
16 44–60 Transaction DLN
16 68–75 Transaction Date
     Date as input on a transaction posting to the tax module
17 1-3 SFR Indicator
    SFR = Substitute for Return
17 15–35 Remittance Amount
17 62-64 Abstract Number
18 01–03 Transaction Code 160, 161, 162, 166,167,170, 171, 176, 177, 180, 181, 234, 235, 238, 270, 271, 272, 320, 321, 350, 351, 534
18 04 Reversal Digit
18 06–13 Transaction Date
18 15–35 Transaction Amount
18 37–42 Transaction Cycle
18 44–60 Transaction DLN
18 72–74 Reason Code
18 80 Reasonable Cause Assistant
19 67-74 CSED Date
20 01–03 Transaction Code 186
20 04 Reversal Digit
20 06–13 Transaction Date
20 15–35 Transaction Amount
20 37–42 Transaction Cycle
20 44–60 Transaction DLN
20 77–78 FTD Penalty Code
     1–3, 11, 41–44 = significant
21 67-74 CSED Date
22 01–03 Transaction Code 240, 241, 246, 247
22 04 Reversal Digit
22 06–13 Transaction Date
22 15–35 Transaction Amount
22 37–42 Transaction Cycle
22 44–60 Transaction DLN
22 69–71 Reason Code
22 78–80 Reference Number
23 67-74 CSED Date
23 80 PMF Delinquent Return Code
     

Note:

Each transaction will be shown in posting sequence. The line number is for illustrative purposes only. Variable fields are displayed only if present on the master file.

     
24 21–23 Current Page Number
24 28–30 Last Page Number
24 48–50 Next Page Number

Exhibit 2.3.59-18 
Command Code BMFOL Tax Module Display

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 01–05 Command Code: BMFOL or BMFOR
1 06 Command Definer Code: T
1 07–29 TIN, Display File Source Code, MFT, Tax Period, Plan Number
1 59–62 Name Control
1 76–80 Potentially Dangerous Taxpayer Indicator: *PDT*
    Caution Indicator:*CAU*
2 01–17 DLN
2 71–72 Cycle of Latest Update
2 76–80 ≡ ≡ ≡ ≡ ≡
3 01–09 Record from Retention Register
3 11–45 First Name Line (" UNRECOVERABLE RETENTION REGISTER" for BMFOR)
3 47–73 Filing Requirements (Up to Four—Plus Sip (+) if More (blank for BMFOR)
3 76–80 Offer in Compromise Indicator: *OIC*
     
    TRANSACTION LINES
     
5 01–03 Transaction Code 290 -299, 300–309
5 04 Reversal Digit
5 06–13 23C Date
5 15–35 Transaction Amount
5 37–42 Transaction Cycle
5 44–60 Transaction DLN
5 62–77 Use Definer CD 'A' Message
6 01–03 Transaction Code 340
6 04 Reversal Digit
6 06–13 23C Date
6 15–35 Transaction Amount
6 37–42 Transaction Cycle
6 44–60 Transaction DLN
6 72–79 Interest-to Date
7 23–30 2% Interest Trigger Date
7 38-45 CSED Date
7 60–80 Interest Computation Amount
8 01–03 Transaction Code 370
8 04 Reversal Indicator
8 06–13 Transaction Date
8 15–35 Transaction Amount
8 37–42 Transaction Cycle
8 44–60 Transaction DLN
9-12 04–06 Abstract Number
9-12 08–26 Abstract Amount
9-12 31–33 Abstract Number
9-12 35–53 Abstract Amount
9-12 58–60 Abstract Number
9-12 62–80 Abstract Amount
13 04-06 Abstract Number
13 08-26 Abstract Amount
14 01–03 Transaction Code 420
14 04 Reversal Indicator
14 06–13 Transaction Date
14 15–35 Transaction Amount
14 37–42 Transaction Cycle
14 44–60 Transaction DLN
14 66–68 Primary Business Code
14 75–78 Secondary Business Code
15 60–63 Employee Group Code
15 75–76 Source Code
16 01–03 Transaction Code 421
16 04 Reversal Indicator
16 06–13 Transaction Date
16 15–35 Transaction Amount
16 37–42 Transaction Cycle
16 44–60 Transaction DLN
16 74–75 Disposal Code
17 01–03 Transaction Code 422
17 04 Reversal Indicator
17 06–13 Transaction Date
17 15–35 Transaction Amount
17 37–42 Transaction Cycle
17 44–60 Transaction DLN
17 64–78 Assessment
18 01–03 Transaction Code 424
18 04 Reversal Indicator
18 06–13 Transaction Date
18 15–35 Transaction Amount
18 37–42 Transaction Cycle
18 44–60 Transaction DLN
18 66–68 Primary Business Code
18 74–78 Secondary Business Code
19 09–12 Special Project Code
19 26 Return Request Indicator
19 36–38 Partnership Primary Business Code
19 44–55 TIN and Display File Source Code
19 61–64 Employee Group Code
19 76–77 Source Code
20 26-29 TEGE Special Definer Code
20 47-49 Push Code
20 60–61 MFT
20 66–71 Tax Period
20 78–80 Plan Number
21 01–03 Transaction Code 427
21 04 Reversal Indicator
21 06–13 Transaction Date
21 15–35 Transaction Amount
21 37–42 Transaction Cycle
21 44–60 Transaction DLN
21 69–72 Exempt Organization Post of Duty
21 80 SERFE Condition Code
22 01–03 Transaction Code 430
22 04 Reversal Indicator
22 06–13 Transaction Date
22 15–35 Transaction Amount
22 37–42 Transaction Cycle
22 44–60 Transaction DLN
22 62–66 Number of Installments
23 18–38 Estimated Tax Liability
23 59–79 Overpayment Credit Elect
     

Note:

Each transaction will be shown in posting sequence. The line number is for illustrative purposes only. Variable fields are displayed only if present on the master file.

     
24 21–23 Current Page Number
24 28–30 Last Page Number
24 48–50 Next page Number

Exhibit 2.3.59-19 
Command Code BMFOL Tax Module Display

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 01–05 Command Code: BMFOL or BMFOR
1 06 Command Definer Code: T
1 07–29 TIN, Display File Source Code, MFT, Tax Period, Plan Number
1 59–62 Name Control
1 76–80 Potentially Dangerous Taxpayer Indicator: *PDT*
    Caution Indicator:*CAU*
2 01–17 DLN
2 71–72 Cycle of Latest Update
2 76–80 ≡ ≡ ≡ ≡
3 01–09 Record from Retention Register
3 11–45 First Name Line (" UNRECOVERABLE RETENTION REGISTER" will appear for BMFOR requests)
3 47–73 Filing Requirements (up to four)—Plus Sign (+) If More (blank for BMFOR)
3 76–80 Offer in Compromise Indicator: *OIC*
     
    TRANSACTION LINES
5 01-03 Transaction Code 446
5 04 Reversal Indicator
5 06-13 Transaction Date
5 15-35 Transaction Amount
5 37-42 Transaction Cycle
5 44-60 Transaction DLN
5 72 Source Code
    M = Merge
    R = Retention
6 01–03 Transaction Code 459
6 04 Reversal Indicator
6 06–13 Transaction Date
6 15–35 Transaction Amount
6 37–42 Transaction Cycle
6 44–60 Transaction DLN
7 60–80 Liability from Previous Period
8 01–03 Transaction Code 460
8 04 Reversal Indicator
8 06–13 Transaction Date
8 15–35 Transaction Amount
8 37–42 Transaction Cycle
8 44–60 Transaction DLN
8 70–77 Extension Date
9 53 Group Code
10 01-03 Transaction Code 468
10 04 Reversal Indicator
10 06-13 Transaction Date
10 15-35 Transaction Amount
10 37-42 Transaction Cycle
10 44-60 Transaction DLN
10 75-77 Closing Code
11 73-80 Payment Extension Date
12 01–03 Transaction Code 470, 473, 522, 590W/ closing code not =14, 591–599
12 04 Reversal Indicator
12 06–13 Transaction Date
12 15–35 Transaction Amount
12 37–42 Transaction Cycle
12 44–60 Transaction DLN
12 75–77 Closing Code
13 01–03 Transaction Code 474
13 04 Reversal Indicator
13 06–13 Transaction Date
13 15–35 Transaction Amount
13 37–42 Transaction Cycle
13 44–60 Transaction DLN
13 79–80 Number of Cycles
14 01–03 Transaction Code 480
14 04 Reversal Indicator
14 06–13 Transaction Date
14 15–35 Transaction Amount
14 37–42 Transaction Cycle
14 44–60 Transaction DLN
14 65–66 Service Center Code
14 79-80 OIC Jurisdiction Code
15 01–03 Transaction Code 494, 495
15 04 Reversal Indicator
15 06–13 Transaction Date
15 15–35 Transaction Amount
15 37–42 Transaction Cycle
15 44–60 Transaction DLN
15 73–74 Organization Source
16 01–03 Transaction Code 520
16 04 Reversal Indicator
16 06–13 Transaction Date
16 15–35 Transaction Amount
16 37–42 Transaction Cycle
16 44–60 Transaction DLN
16 65–67 Closing Code
16 78–80 Appellate Code or Bankruptcy or Collection Due Process Indicators
    001 = appeal or lien or levy
    002 = Appeal to Tax Court of lien or levy
17 01–03 Transaction Code 521
17 04 Reversal Indicator
17 06–13 Transaction Date
17 15–35 Transaction Amount
17 37–42 Transaction Cycle
17 44–60 Transaction DLN
17 65–67 Closing Code
17 78-80 Bankruptcy Indicators
  78 Bankruptcy Proceed Indicator
  79 Bankruptcy Claim Indicator
  80 Bankruptcy Install Indicator
18 6–13 Stat Indicator Literal
19 01–03 Transaction Code 530
19 04 Reversal Indicator
19 06–13 Transaction Date
19 15–35 Transaction Amount
19 37–42 Transaction Cycle
19 44–60 Transaction DLN
19 65–67 Closing Code
19 72 Responsibility Unit Code
20 74–79 CP 295 Cycle
21 01-03 Transaction Code 538
21 04 Reversal Indicator
21 06-13 Transaction Date
21 15-35 Transaction Amount
21 37-42 Transaction Cycle
21 44-60 Transaction DLN
21 69-80 Cross Reference SSN
22 01–03 Transaction Code 550
22 04 Reversal Indicator
22 06–13 Transaction Date
22 15–35 Transaction Amount
22 37–42 Transaction Cycle
22 44–60 Transaction DLN
22 73–80 Extended Collection Statute Expiration Date
23 68–69 Definer Code
     
     0 = lien filed
     1 = 2032A election (form 706)2032A heir indicator (forms 1120, 1120S, 1041, 1065) XREF SSN input (form 720, abstract 52)
     2 = special lien
     4 = bond (form 706)
     8 = Collateral
24 21–23 Current Page Number
24 28–30 Last Page Number
24 48–50 Next Page Number

Exhibit 2.3.59-20 
Command Code BMFOL Tax Module Display

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 01–05 Command Code: BMFOL or BMFOR
1 06 Command Definer Code: T
1 07–29 TIN, Display File Source Code, MFT, Tax Period, Plan Number
1 59–62 Name Control
1 76–80 Potentially Dangerous Taxpayer Indicator: *PDT*
    Caution Indicator:*CAU*
2 01–17 DLN
2 71–72 Cycle of Latest Update
2 76–80 ≡ ≡ ≡
3 01–09 Record from Retention Register
3 11–45 First Name Line (" UNRECOVERABLE RETENTION REGISTER" for BMFOR)
3 47–73 Filing Requirements (up to four)—Plus Sign (+) if More (blank for BMFOR)
3 76–80 Offer In Compromise Indicator: *OIC*
    TRANSACTION LINES
5 01–03 Transaction Code 560, 564
5 04 Reversal Indicator
5 06–13 Transaction Date
5 15–35 Transaction Amount
5 37–42 Transaction Cycle
5 44–60 Transaction DLN
5 71–78 New Assessment Statute Expiration Date
6 63–77 Assessment
7 01–03 Transaction Code 582
7 04 Reversal Indicator
7 06–13 Transaction Date
7 15–35 Transaction Amount
7 37–42 Transaction Cycle
7 44–60 Transaction DLN
7 76 Refile Validation Code
8 01–03 Transaction Code 583
8 04 Reversal Indicator
8 06–13 Transaction Date
8 15–35 Transaction Amount
8 37–42 Transaction Cycle
8 44–60 Transaction DLN
8 76 Refile Validation Code
9 19 Lien Definer Code
    0 = default
    1 = Lien Release
    2 = Withdrawal for administrative error including violation of the bankruptcy automatic stay.
    3 = Withdrawal due to collection due process appeal rights
    4 = Reversal
10 01–03 Transaction Code 586
10 04 Reversal Indicator
10 06–13 Transaction Date
10 15–35 Transaction Amount
10 37–42 Transaction Cycle
10 44–60 Transaction DLN
11 11–22 Cross-Reference TIN and TIN Type
11 24–25 Cross-Reference MFT
11 27–32 Cross-Reference Tax Period
11 52–54 Cross-Reference Plan Number
11 73 Excess Collection Indicator
12 01–03 Transaction Code 590
12 04 Reversal Indicator
12 06–13 Transaction Date
12 15–35 Transaction Amount
12 37-42 Transaction Cycle
12 44–60 Transaction DLN
12 65–67 Closing Code: 14
13 18-29 Parent EIN and Display File Source
13 62–67 NAICS Code
14 01–03 Transaction Code 620
14 04 Reversal Indicator
14 06–13 Transaction Date
14 15–35 Transaction Amount
14 37–42 Transaction Cycle
14 44–60 Transaction DLN
14 69 Extension Code
14 80 Electronic Payment Indicator
15 27–44 EFT Trace Number
15 60–80 Tentative Liability
16 16-17 Return Code
16 32 EO Group Code
16 48 Notice Code
    blank = no condition
    1 = Approved
    2 = Disapproved: late extension filer
    3 = Approved
    4 = Disapproved: missing signature
    5 = Disapproved: insufficient reason given
    6 = Disapproved: late extension filer
    7 = Disapproved: misc. other reasons
16 61-80 CDDB Trace ID (For explanation of this field refer to IRM 3.17.5.5.3
17 01–03 Transaction Code 630, 636, 637
17 04 Reversal Indicator
17 06–13 Transaction Date
17 15–35 Transaction Amount
17 37–42 Transaction Cycle
17 44–60 Transaction DLN
17 65–66 ID Number
18 66–80 Memo Amount
19 01–03 Transaction Code 610, 612, 640, 642, 650, 652, 660, 662, 670, 672, 680, 682, 690, 692, 694, 695 with Doc Code 34
19 04 Reversal Indicator
19 06–13 Transaction Date
19 15–35 Transaction Amount
19 37–42 Transaction Cycle
19 44–60 Transaction DLN
20 09–20 Cross-Reference TIN and Display File Source Code
20 22–23 Cross-Reference MFT
20 25–30 Cross-Reference Tax Period
20 64 Electronic Payment Indicator
20 79–80 Designated Payment Indicator
21 13-15 Cross-Reference Plan Number
21 29-30 IPD Reason Code
     1 = Bank stamped FTD coupon with late date
     2 = Bank stamped FTD coupon ‘other’
     3 = EFTPS late date
     4 = EFTPS erroneous processing
     5 = EFTPS ‘other’
     6 = ETA late date
     7 = ETA erroneous processing
     8 = ETA ‘other’
21 44-53 Intended Payment Date
21 61-80 CDDB Trace ID (For explanation of this field refer to IRM 3.17.5.5.3

Note:

Each transaction will be shown in posting sequence. The line number is for illustrative purposes only. Variable fields are displayed only if present on the master file.

     
24 21–23 Current Page Number
24 28–30 Last Page Number
24 48–50 Next Page Number

Exhibit 2.3.59-21 
Command Code BMFOL Tax Module Display

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 01–05 Command Code: BMFOL or BMFOR
1 06 Command Definer Code: T
1 07–29 TIN, Display File Source Code, MFT, Tax Period, Plan Number
1 59–62 Name Control
1 76–80 Potentially Dangerous Taxpayer Indicator: *PDT*
    Caution Indicator:*CAU*
2 01–17 DLN
2 71–72 Cycle of Latest Update
2 76–80 ≡ ≡ ≡ ≡ ≡
3 01–09 Record from Retention Register
3 11–45 First Name Line (" UNRECOVERABLE RETENTION REGISTER" for BMFOR)
3 47–73 Filing Requirements (up to four)—Plus Sign (+) if More (blank for BMFOR)
3 76–80 Offer In Compromise Indicator: *OIC*
    TRANSACTION LINES
5 01–03 Transaction Code 610, 611, 612, 640, 641, 642, 650, 651, 652, 660, 661, 662, 670, 671, 672, 680, 681, 682, 690, 691, 692, 694, 695 other than Doc Code 34
5 04 Reversal Indicator
5 06–13 Transaction Date
5 15–35 Transaction Amount
5 37–42 Transaction Cycle
5 44–60 Transaction DLN
5 68–69 Cross-Reference MFT
5 71–76 Cross-Reference Tax Period
6 19 Electronic Payment Indicator
6 34–52 Treasury of the U. S. Location Number
6 58–59 Filing Location Code
6 61–65 Multiple/Split Remittance Indicator
    MULTI or
    SPLIT or
    Blanks
6 79–80 Designated Payment Indicator
7 13-15 Cross-Reference Plan Number
7 29-30 IPD Reason Code
     1 =Bank stamped FTD coupon with late date
     2 =Bank stamped FTD coupon ‘other’
     3 =EFTPS late date
     4 =EFTPS erroneous processing
     5 = EFTPS ‘other’
     6 =ETA late date
     7 =ETA erroneous processing
     8 =ETA ‘other’
7 44-53 Intended Payment Date
7 61-80 CDDB Trace ID (For explanation of this field refer to IRM 3.17.5.5.3
    TRANSACTION LINES
     
8 01–03 Transaction Code 700
8 04 Reversal Code
8 06–13 Transaction Date
8 15–35 Transaction Amount
8 37–42 Transaction Cycle
8 44–60 Transaction DLN
8 68–69 Designated Payment Indicator
8 71–80 Error Refund Balance Indicator
     
9 01–03 Transaction Code 706, 736, 756, 856
9 04 Reversal Code
9 06–13 Transaction Date
9 15–35 Transaction Amount
9 37–42 Transaction Cycle
9 44–60 Transaction DLN
9 65–66 Cross-Reference MFT
9 68–73 Cross-Reference Tax Period
9 79–80 Cross-Reference Service Center Code
10 76–78 Cross-Reference Plan Number
11 01–03 Transaction Code 716
11 04 Reversal Code
11 06–13 Transaction Date
11 15–35 Transaction Amount
11 37–42 Transaction Cycle
11 44–60 Transaction DLN
12 13-28 Credit Elect Amount
12 71–80 Credit Elect Available Date
13 01–03 Transaction Code 740
13 04 Reversal Code
13 06–13 Transaction Date
13 15–35 Transaction Amount
13 37–42 Transaction Cycle
13 44–60 Transaction DLN
14 7-21 Interest
14 50–51 Refund Disbursement Center
14 64–71 Check Number
14 73–79 IRS Error Indicator
15 18-31 Refund Schedule Number
15 70-79 FMS Cancellation Date
16 01–03 Transaction Code 742
16 04 Reversal Code
16 06–13 Transaction Date
16 15–35 Transaction Amount
16 37–42 Transaction Cycle
16 44–60 Transaction DLN
16 65–80 Interest
17 01–03 Transaction Code 766, 767
17 04 Reversal Digit
17 06–13 23C Date
17 15–35 Transaction Amount
17 37–42 Transaction Cycle
17 44–60 Transaction DLN
17 71–80 Offset Trace Number
18 40-49 Cobra/Tax Holiday Rev Eff Date
18 71-73 Reference Number
19 01–03 Transaction Code 770, 772
19 04 Reversal Code
19 06–13 Transaction Date
19 15–35 Transaction Amount
19 37–42 Transaction Cycle
19 44–60 Transaction DLN
19 72–79 Interest to Date
20 01–03 Transaction Code 776
20 04 Reversal Code
20 06–13 Transaction Date
20 15–35 Transaction Amount
20 37–42 Transaction Cycle
20 44–60 Transaction DLN
20 74–75 Report Code
21 51-52 Credit Interest Type
21 71-80 180-Day Interest to Date
22 01–03 Transaction Code 796
22 04 Reversal Code
22 06–13 Transaction Date
22 15–35 Transaction Amount
22 37–42 Transaction Cycle
22 44–60 Transaction DLN
23 8-18 IMF SSN
23 19 Validity Digit
23 21–22 MFT
23 24–29 Tax Period
23 76–78 Cross-Reference Plan Number

Note:

Each transaction will be shown in posting sequence. The line number is for illustrative purposes only. Variable fields are displayed only if present on the master file.

     
24 21–23 Current Page Number
24 28–30 Last Page Number
24 48–50 Next Page Number

Exhibit 2.3.59-22 
Command Code BMFOL Tax Module Display

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 01–05 Command Code: BMFOL or BMFOR
1 06 Command Definer Code: T
1 07–29 TIN, Display File Source Code, MFT, Tax Period, Plan Number
1 59–62 Name Control
1 76–80 Potentially Dangerous Taxpayer Indicator: *PDT*
    Caution Indicator:*CAU*
2 01–17 DLN
2 71–72 Cycle of Latest Update
2 76–80 ≡ ≡
3 01–09 Record From Retention Register
3 11–45 First Name Line (" UNRECOVERABLE RETENTION REGISTER" for BMFOR)
3 47–73 Filing Requirements (up to four)—Plus Sign (+) if More (blank for BMFOR)
3 76–80 Offer In Compromise Indicator: *OIC*
     
    TRANSACTION LINES
5 01–03 Transaction Code 826
5 04 Reversal Code
5 06–13 Transaction Date
5 15–35 Transaction Amount
5 37–42 Transaction Cycle
5 44–60 Transaction DLN
5 65–66 Cross-Reference MFT
5 68–73 Cross-Reference Tax Period
5 78–79 Cross-Reference Service Center Code
6 49–51 Cross-Reference Plan Number
6 63–70 Interest-to Date
7 01–03 Transaction Code 840, 846
7 04 Reversal Code
7 06–13 Transaction Date
7 15–35 Transaction Amount
7 37–42 Transaction Cycle
7 44–60 Transaction DLN
8 13–28 Credit Interest
8 43-52 Employee Number
8 60–61 FMS Bypass Indicator
8 74–75 Refund Universal Location Code (ULC)
9 18-31 Refund Schedule Number
9 37 Refund Correction Indicator
    1 = Refund is a 'correction'
9 51-55 Orig SEID
9 76-80 Approving Official SEID
10 01–03 Transaction Code 841
10 04 Reversal Code
10 06–13 Transaction Date
10 15–35 Transaction Amount
10 37–42 Transaction Cycle
10 44–60 Transaction DLN
10 66–80 Interest
11 18-31 Refund Schedule Number
11 41–48 Check Number
11 70-79 FMS Cancellation Date
12 22-23 Disbursing Center Code
    01 = (A) Austin
    02 = (B) Birmingham
    03 = (C) Chicago
    04 = (K) Kansas City
    05 = (P) Philadelphia
    06 = (S) San Francisco
    07 = (W) Washington
13 01–03 Transaction Code 842, 843
13 04 Reversal Code
13 06–13 Transaction Date
13 15–35 Transaction Amount
13 37–42 Transaction Cycle
13 44–60 Transaction DLN
13 66–80 Interest
14 01–03 Transaction Code 844
14 04 Reversal Code
14 06–13 Transaction Date
14 15–35 Transaction Amount
14 37–42 Transaction Cycle
14 44–60 Transaction DLN
14 66–80 Memo Amount
15 68–75 Demand Date
16 01-03 Transaction Code 846
16 04 Reversal Code
16 06-13 Transaction Date
16 15-35 Transaction Amount
16 37-42 Transaction Cycle
16 44-60 Transaction DLN
16 73 Manual Indicator
17 12-28 Credit Indicator
17 60-61 Bypass
17 75-76 Refund ULC
18 18-32 Refund Schedule #
18 65-66 CE to Refund Due to Top Indicator
19 01–03 Transaction Code 896, 897
19 04 Reversal Code
19 06–13 Transaction Date
19 15–35 Transaction Amount
19 37–42 Transaction Cycle
19 44–60 Transaction DLN
19 72–73 Agency Code
20 51–52 Subagency Code
20 66–68 County Code
21 01–03 Transaction Code 898, 899
21 04 Reversal Indicator
21 06–13 Transaction Date
21 15–35 Transaction Amount
21 37–42 Transaction Cycle
21 44–60 Transaction DLN
21 71–80 Offset Trace Number
22 32–52 Refund Offset Amount
22 64–65 Type Code
23 01–03 Transaction Code 914
23 04 Reversal Code
23 06–13 Transaction Date
23 15–35 Transaction Amount
23 37–42 Transaction Cycle
23 44–60 Transaction DLN
23 71–80 Agent ID
23 44–60 Transaction DLN
23 73–80 Routing Code
     

Note:

Each transaction will be shown in posting sequence. The line number is for illustrative purposes only. Variable fields are displayed only if present on the master file.

     
24 21–23 Current Page Number
24 28–30 Last Page Number
24 48–50 Next Page Number

Exhibit 2.3.59-23 
Command Code BMFOL Tax Module Display

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 01–05 Command Code: BMFOL or BMFOR
1 06 Command Definer Code: T
1 07–29 TIN, Display File Source Code, MFT, Tax Period, Plan Number
1 59–62 Name Control
1 76–80 Potentially Dangerous Taxpayer Indicator: *PDT*
    Caution Indicator:*CAU*
2 01–17 DLN
2 71–72 Cycle of Latest Update
2 76–80 ≡ ≡ ≡ ≡ ≡
3 01–09 Record From Retention Register
3 11–45 First Name Line (" UNRECOVERABLE RETENTION REGISTER" for BMFOR)
3 47–73 Filing Requirements (up to four)—Plus Sign (+) if More (blank for BMFOR)
3 76–80 Offer In Compromise Indicator: *OIC*
     
    TRANSACTION LINES
5 01–03 Transaction Code 925
5 04 Reversal Code
5 06–13 Transaction Date
5 15–35 Transaction Amount
5 37–42 Transaction Cycle
5 44–60 Transaction DLN
6 15-54 Process Codes
7 01–03 Transaction Code 930
7 04 Reversal Code
7 06–13 Transaction Date
7 15–35 Transaction Amount
7 37–42 Transaction Cycle
7 44–60 Transaction DLN
7 73–80 Routing Code
8 01–03 Transaction Code 940
8 04 Reversal Code
8 06–13 Transaction Date
8 15–35 Transaction Amount
8 37–42 Transaction Cycle
9 01–03 Transaction Code 946
9 04 Reversal Code
9 06–13 Transaction Date
9 15–35 Transaction Amount
9 37–42 Transaction Cycle
9 44–60 Transaction DLN
10 13–27 Credit or Wages
11 01-03 Transaction Code 960
11 04 Reversal Indicator
11 06-13 Transaction Date
11 15-35 Transaction Amount
11 37-42 Transaction Cycle
11 44-60 Transaction DLN
11 69-70 CAF Service Center
12 01–03 Transaction Code 970
12 04 Reversal Code
12 06–13 Transaction Date
12 15–35 Transaction Amount
12 37–42 Transaction Cycle
12 44–60 Transaction DLN
13 9–10 Net Rate MFT
13 20–29 Net Rate Period
13 38–58 Net Rate Amount
13 67–76 Beginning Overlapping Period
14 67–76 Ending Overlapping Period
15 01–03 Transaction Code 970
15 04 Reversal Code
15 06–13 Transaction Date
15 15–35 Transaction Amount
15 37–42 Transaction Cycle
15 44–60 Transaction DLN
15 70 - 77 Form ID
    value = TETR
16 21-41 Verified TETR Amount
16 60-80 Return TETR Amount
17 21-41 F8913 TETR Amount
17 60-80 F8913 Credit Interest Amount
18 21-41 F8913 Total - Computer
18 60-80 Imputed TETR Amount
19 21-41 Imputed TETR Credit Interest
19 60 TETR Return Type
20 01–03 Transaction Code 971
20 04 Reversal Code
20 06–13 Transaction Date
20 15–35 Transaction Amount
20 37–42 Transaction Cycle
20 44–60 Transaction DLN
20 62-67 CP-236 literal (indicates that a CP 236 has been issued (Action Code = 329))
21 17-37 Secondary Transaction Amount
21 46-48 Cross-Reference Plan Number
    100-199 = UTAAP filer status
21 61–63 Action Code
21 77-78 FTD Alert Code
22 17–26 Secondary Transaction Date
22 34–45 Cross-Reference TIN and Display File Source Code
22 47–48 Cross-Reference MFT
22 50–55 Cross-Reference Tax Period
22 57-68 Miscellaneous field text
    If AC = 312, display "LIN LINK:"
    Otherwise display "Int Type Ind:"

Note:

Each transaction will be shown in posting sequence. The line number is for illustrative purposes only. Variable fields are displayed only if present on the master file.

     
24 21–23 Current Page Number
24 28–30 Last Page Number
24 48–50 Next Page Number

Exhibit 2.3.59-24 
Command Code BMFOL Tax Module Display

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 01–05 Command Code: BMFOL or BMFOR
1 06 Command Definer Code: T
1 07–29 TIN, Display File Source Code, MFT, Tax Period, Plan Number
1 59–62 Name Control
1 76–80 Potentially Dangerous Taxpayer Indicator: *PDT*
    Caution Indicator:*CAU*
2 01–17 DLN
2 71–72 Cycle of Latest Update
2 76–80 ≡ ≡ ≡ ≡ ≡
3 01–09 Record From Retention Register
3 11–45 First Name Line (" UNRECOVERABLE RETENTION REGISTER" for BMFOR)
3 47–73 Filing Requirements (up to four)—Plus Sign (+) if More (blank for BMFOR)
3 76–80 Offer In Compromise Indicator: *OIC*
     
    TRANSACTION LINES
5 16-35 International Type Indicator or LIN Link or Miscellaneous Ind
6 01–03 Transaction Code 972
6 04 Reversal Code
6 06–13 Transaction Date
6 15–35 Transaction Amount
6 37–42 Transaction Cycle
6 44–60 Transaction DLN
6 72–74 Action Code
7 13-14 XREF-MFT
7 32-38 XREF-TAX-PERIOD
7 55-58 XREF-PLAN-NUM
7 70-79 XREF-TIN
8 01–03 Transaction Code 973. Doc CD 61 or Doc CD 62)
8 04 Reversal Code
8 06–13 Transaction Date
8 15–35 Transaction Amount
8 37-42 Transaction Cycle
8 44–60 Transaction DLN
8 70–79 Report Number
9 35–46 CUSIP Number
9 59–68 Issue Date
10 37–46 Maturity Date
10 60–80 Issue Price
11 13-15 ISSC Code
     
11 19 Designee Checkbox
    blank = Insignificant
    1 = Checkbox checked on return
11 42–46 Designee Pin
11 61–72 Preparer Phone Number
12 15 Preparer Checkbox
12 32-40 Preparer PTIN
12 52-60 Preparer EIN
12 74-75 Foreign Codes
13 01–03 Transaction Code 973 (Doc CD 72)
13 04 Reversal Code
13 06–13 Transaction Date
13 15–35 Transaction Amount
13 37–42 Transaction Cycle
13 44–60 Transaction DLN
13 74 Penalty/Rebate Indicator
14 60–80 Issue Price
15 13-15 ISSC Code
15 19 Designee Checkbox
    blank = Insignificant
    1 = Checkbox checked on return
15 42–46 Designee Pin
15 61–72 Preparer Phone Number
16 15 Preparer Checkbox
16 32-40 Preparer PTIN
16 52-60 Preparer EIN
16 74-75 Foreign Codes
17 01–03 Transaction Code 973 (Doc Cd 75)
17 04 Reversal Digit
17 06–13 Transaction Date
17 15–35 Transaction Amount
17 37–42 Transaction Cycle
17 44–60 Transaction DLN
18 21–41 Total Volume Cap
18 60–80 Unused Volume Cap
19 13-15 ISSC Code
19 31 Designee Checkbox
    blank = Insignificant
    1 = Checkbox checked on return
19 49-53 Designee Pin
19 69-80 Preparer Phone Number
20 15 Preparer Checkbox
20 32-40 Preparer PTIN
20 52-60 Preparer EIN
20 74-75 Foreign Codes
21 01–03 Transaction Code 973 (DOC CD 74)
21 04 Reversal Code
21 06–13 Transaction Date
21 15–35 Transaction Amount
21 37–42 Transaction Cycle
21 44–60 Transaction DLN
21 70-79 Report Number
22 21 Final 8038T Filed Indicator
22 38–49 CUSIP Number
22 64–73 Issue Date
23 17–37 Rebate Amount
23 60–80 Penalty for Failure to Pay Penalty

Note:

Each transaction will be shown in posting sequence. The line number is for illustrative purposes only. Variable fields are displayed only if present on the master file.

     
24 21–23 Current Page Number
24 28–30 Last Page Number
24 48–50 Next Page Number

Exhibit 2.3.59-25 
Command code BMFOL Tax Module Display

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 01–05 Command Code: BMFOL or BMFOR
1 06 Command Definer Code: T
1 07–29 TIN, Display File Source Code, MFT, Tax Period, Plan Number
1 59–62 Name Control
1 76–80 Potentially Dangerous Taxpayer Indicator: *PDT*
    Caution Indicator:*CAU*
2 01–17 DLN
2 71–72 Cycle of Latest Update
2 76–80 ≡ ≡
3 01–09 Record From Retention Register
3 11–45 First Name Line ("UNRECOVERABLE RETENTION REGISTER" for BMFOR)
3 47–73 Filing Requirements (up to four)—Plus Sign (+) if More (blank for BMFOR)
3 76–80 Offer In Compromise Indicator: *OIC*
     
    TRANSACTION LINES
5 17–37 Penalty in Lieu of Rebate
5 60–80 Penalty for Failure to Pay Timely
6 13-15 ISSC Code
6 31 Designee Checkbox
    blank = Insignificant
    1 = Checkbox checked on return
6 49-53 Designee Pin
6 69-80 Preparer Phone Number
7 15 Preparer Checkbox
7 32-40 Preparer PTIN
7 52-60 Preparer EIN
7 74-75 Foreign Codes
8 01–03 Transaction Code 976 (STANDARD)
8 04 Reversal Code
8 06–13 Transaction Date
8 15–35 Transaction Amount
8 37–42 Transaction Cycle
8 44–60 Transaction DLN
8 71–80 Condition Codes
9 14-16 ISSC Code
10 01–03 Transaction Code 976 (DOC CD 02, 05)
10 04 Reversal Code
10 06–13 Transaction Date
10 15–35 Transaction Amount
10 37–42 Transaction Cycle
10 44–60 Transaction DLN
10 71–80 Condition Codes
11 14-16 ISSC Code
11 60–80 Taxable Income
12 01–03 Transaction Code 976 (Doc Cd 01, 04, or 11)
12 04 Reversal Digit
12 06–13 Transaction Date
12 15–35 Transaction Amount
12 37–42 Transaction Cycle
12 44–60 Transaction DLN
12 71–80 Condition Codes
13 15–35 SSA Wages
13 60–80 Adjusted Total SSA/Medicaid Tax
14 14-16 ISSC Code
14 60–80 Income Tax Withholding
15 01–03 Transaction Code 976 (DOC CD 03)
15 04 Reversal Code
15 06–13 Transaction Date
15 16–30 Transaction Amount
15 32–35 Transaction Cycle
15 37–53 Transaction DLN
15 65–74 Condition Codes
16 09–11 IRS Number
16 13–27 Abstract Amount
16 34–36 IRS Number
16 38–52 Abstract Amount
16 59–61 IRS Number
16 63–77 Abstract Amount
17 14-16 ISSC Code
18 01–03 Transaction Code 976 (DOC CD 17)
18 04 Reversal Code
18 06–13 Transaction Date
18 15–35 Transaction Amount
18 37–42 Transaction Cycle
18 44–60 Transaction DLN
18 71–80 Condition Codes
19 20-40 Total Tax Computer
19 58-65 Date of Transfer
20 20-40 Tax per Taxpayer
20 58-78 Amount of Transfer
21 32-43 US Real Property Description
21 61 Reduced Withholding Indicator

Note:

Each transaction will be shown in posting sequence. The line number is for illustrative purposes only. Variable fields are displayed only if present on the master file.

     
24 21–23 Current Page Number
24 28–30 Last Page Number
24 48–50 Next Page Number
     

Exhibit 2.3.59-26 
Command Code BMFOL Adjustment Display

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 01–05 Command Code: BMFOL or BMFOR
1 06 Command Definer Code: A
1 07–29 TIN, Display File Source Code, MFT, Tax Period, Plan Number
1 59–62 Name Control
1 76–80 Potentially Dangerous Taxpayer Indicator: *PDT*
    Caution Indicator:*CAU*
2 1–21 Name Line
    "UNRECOV RETENTION REG" identifies BMFOR request.
2 23–62 Continuation Message
2 71–72 Cycle of Latest Update
2 76–80 ≡ ≡ ≡ ≡ ≡
     
    TRANSACTION LINES
     
4 01–05 Transaction Code: TC290
4 07–14 Transaction Date
4 16–36 Transaction Amount
4 38–43 Transaction Cycle
4 46–62 Transaction DLN
5 13–14 Priority Code
5 24–25 Hold Code
 prevents or delays the issuance of a refund and/or notice
    See http://serp.enterprise.irs.gov/databases/irm.dr/current/6209.dr/6209ch08.16.4.htm
5 43–46 Math Error Codes
5 48–56 CP210/220 (Notice of Adjustment) Indicator
6 16–30 Adjustment Reason Codes
6 46–55 IDRS Employee Number
6 71–80 Correspondence Received Date Date for which correspondence was received for an account
7 18–27 Interest Computation Date
7 49–58 Carryback Claim Date
7 71-80 Date of Transfer
8 19–28 Amended/Claim Received Date
8 34 Scanned Correspondence Indicator
    1 = Adjustment made from scanned input from Correspondence Imaging System.
8 42-51 CSED Date
8 71–80 Refund Statute Control Date
9 08–10 Data Ref #1
9 13–22 Reference Change Data #1
9 32–34 Data Ref #2
9 37–46 Reference Change Data #2
9 71–80 Original Return Correspondence Received Date
12 02–04 Secondary Transaction Code
12 06–26 Secondary Transaction Amount
12 29–31 Secondary Transaction Code
12 33–53 Secondary Transaction Amount
12 56–58 Secondary Transaction Code
12 60–80 Secondary Transaction Amount
17 04–06 Reference Number
17 08–10 Abstract Literal
17 13–33 Reference Number Amount
17 36–37 State Code
17 44–46 Reference Number
17 48–50 Abstract Literal
17 53–73 Reference Number Amount
17 76–77 State Code
22 20–60 Line 1 Message
23 18–61 Line 2 Message
24 21–23 Current Page Number
24 28–30 Last Page Number
24 48–50 Next Page Number
     

Note:

Each transaction will be shown in posting sequence. The line number is for illustrative purposes only.

Exhibit 2.3.59-27 
Command Code BMFOL Adjustment Display

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 01–05 Command Code: BMFOL or BMFOR
1 06 Command Definer Code: A
1 07–29 TIN, Display File Source Code, MFT, Tax Period, Plan Number
1 59–62 Name Control
1 76–80 Potentially Dangerous Taxpayer Indicator: *PDT*
    Caution Indicator:*CAU*
2 11–45 Name Line
    "UNRECOVERABLE RETENTION REGISTER" identifies BMFOR request.
2 71–72 Cycle of Latest Update
2 76–80 ≡ ≡ ≡
4 70–79 Interest Computation Date
     
    TRANSACTION LINES
     
5 01–05 Transaction Code: TC294, 295, 298, 299
5 07–14 Transaction Date
5 16–36 Transaction Amount
5 38–43 Transaction Cycle
5 45–61 Transaction DLN
6 13–14 Priority Code
6 24–25 Hold Code
 prevents or delays the issuance of a refund and/or notice
    See http://serp.enterprise.irs.gov/databases/irm.dr/current/6209.dr/6209ch08.16.4.htm
6 36-45 CSED Date
6 48–56 CP210/220 (Notice of Adjustment) Indicator
6 70–79 Carryback Claim Date
24 21–23 Current Page Number
24 28–30 Last Page Number
24 48–50 Next Page Number
     
     

Note:

Each transaction will be shown in posting sequence. The line number if for illustrative purposes only.

Exhibit 2.3.59-28 
Command Code BMFOL Adjustment Display

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 01–05 Command Code: BMFOL or BMFOR
1 06 Command Definer Code: A
1 07–29 TIN, Display File Source Code, MFT, Tax Period, Plan Number
1 59–62 Name Control
1 76–80 Potentially Dangerous Taxpayer Indicator: *PDT*
    Caution Indicator:*CAU*
2 1–21 Name Line
    UNRECOV RETENTION REG identifies BMFOR request.
2 23–62 Continuation Message
2 71–72 Cycle of Latest Update
2 76–80 ≡ ≡ ≡
     
    TRANSACTION LINES
     
4 01–05 Transaction Code: TC30X
4 07–14 Transaction Date
4 16–36 Transaction Amount
4 38–43 Transaction Cycle
4 46–62 Transaction DLN
5 13–14 Priority Code
5 24–25 Hold Code
     prevents or delays the issuance of a refund and/or notice
5 37–38 Disposal Code
5 70–79 Claim Rejection Date
6 19-21 Appeals Office Code
6 35-44 Date of Transfer
6 70–79 Waiver—870 Date
7 16–30 Adjustment Reason Codes
7 70–79 Refund Statute Control Date
8 20–29 Statute Extension Date
8 44-53 CSED Date
8 39–41 Data Ref #1
8 44–53 Reference Change Data #1
8 63–65 Data Ref #2
8 68–77 Reference Change Data #2
9 20–29 Interest Computation Date
9 52–61 870 Date
10 15 Claim Type
10 34 Exam Claim Type
10 45–46 NOL Indicator
10 60–80 Claim Amount
11 21–41 NOL CF Disallowed Amount
11 60–80 Credit CF Disallowed Amount
12 21–41 Exam Unagreed Amount
12 60–80 Exam Claim Amount Disallowed
16 02–04 Secondary Transaction Code
16 06–26 Secondary Transaction Amount
16 29–31 Secondary Transaction Code
16 33–53 Secondary Transaction Amount
16 56–58 Secondary Transaction Code
16 60–80 Secondary Transaction Amount
21 04–06 Reference Number
21 08–10 Abstract Literal
21 13–33 Reference Number Amount
21 36–37 State Code
21 44–46 Reference Number
21 48–50 Abstract Literal
21 53–73 Reference Number Amount
21 76–77 State Code
22 22–68 Line 1 Message
24 21–23 Current Page Number
24 28–30 Last Page Number
24 48–50 Next Page Number
     

Note:

Each transaction will be shown in posting sequence. The line number is for illustrative purposes only.

Exhibit 2.3.59-29 
Command Code BMFOL Adjustment Display

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 01–05 Command Code: BMFOL or BMFOR
1 06 Command Definer Code: A
1 07–29 TIN, Display File Source Code, MFT, Tax Period, Plan Number
1 59–62 Name Control
1 76–80 Potentially Dangerous Taxpayer Indicator: *PDT*
    Caution Indicator:*CAU*
2 11–45 Name Line
    UNRECOVERABLE RETENTION REGISTER identifies BMFOR request.
2 71–72 Cycle of Latest Update
2 76–80 ≡ ≡ ≡ ≡ ≡
4 72–79 Interest Computation Date
     
    TRANSACTION LINES
     
5 01–05 Transaction Code: TC30X
5 07–14 Transaction Date
5 16–36 Transaction Amount
5 38–43 Transaction Cycle
5 46–62 Transaction DLN
6 13–14 Priority Code
6 24–25 Hold Code
     prevents or delays the issuance of a refund and/or notice
    See http://serp.enterprise.irs.gov/databases/irm.dr/current/6209.dr/6209ch08.16.4.htm
6 37–38 Disposal Code
6 47-56 CSED Date
6 70–79 Waiver—870 Date
7 19-21 Appeals Office Code
24 21–23 Current Page Number
24 28–30 Last Page Number
24 48–50 Next Page Number
     

Note:

Each transaction will be shown in posting sequence. The line number is for illustrative purposes only.

Exhibit 2.3.59-30 
Command Code BMFOL Audit History Display

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 01–05 Command Code: BMFOL
1 06 Command Definer Code: Z
1 07–18 TIN, Display File Source Code
1 59–62 Name Control
1 76–80 Potentially Dangerous Taxpayer Indicator: *PDT*
    Caution Indicator:*CAU*
2 71–72 Cycle of Latest Update
2 76–80 ≡ ≡ ≡ ≡ ≡
6–23 01–02 MFT
6–23 04–09 Tax Period
6–23 11–13 Plan Number
6–23 15–16 Disposal Code
6–23 18–38 Amount
6–23 40 NOL/Exam Indicator
6–23 43–48 Tax Period
6–23 50–52 Plan Number
6–23 54–55 Disposal Code
6–23 57–77 Amount
6–23 79 NOL/Exam Indicator
24 21–23 Current Page Number
24 28–30 Last Page Number
24 48–50 Next Page Number

Exhibit 2.3.59-31 
Command Code BMFOL FTD Entity Display

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LINE POSITION DESCRIPTION AND VALIDITY
     
1 01–05 Command Code: BMFOL
1 06 Command Definer Code: F
1 07–16 EIN
1 59–62 Name Control
1 76–80 Potentially Dangerous Taxpayer Indicator: *PDT*
    Caution Indicator:*CAU*
2 71–72 Cycle Of Latest Update
2 76–80 ≡ ≡ ≡
4 19–53 BMF Primary Name Line
4 73–76 Primary Location Code:
  73–74 Universal Location Code (ULC)
  75–76 Area Office Code (AO)
5 23–30 FTD Coupon Reorder Date
5 58–80 FTD Data Base Service Centers
9 14–19 TC 016 Cycle
9 25–41 TC 016 DLN
9 49–58 TC 016 Date
10 31–32 Bypass Indicator
    0 = Not significant
    1 = Bypass Primary SSN
    2 = Bypass Secondary SSN
    3 = Bypass Refund Completely
    4 = Combat Zone
    5 = bypass all primary and secondary SSN debts except Child Support
    6 = bypass all secondary and primary debts except Child Support.
11 36–70 Primary Name
12 36–70 Primary Name Continuation
13 36–70 Sort Name
14 36–70 In-Care-of Name
15 36–70 Foreign Mailing Address
16 36–70 Street Address
17 16–37 City
17 47–48 State
17 61–74 (Twelve-Digit) Zip Code
24 21–23 Current Page Number
24 28–30 Last Page Number
24 48–50 Next Page Number

Exhibit 2.3.59-32 
Command Code BMFOL Status History Display

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LINE POSITION DESCRIPTION AND VALIDITY
     
1 01–05 Command Code: BMFOL or BMFOR
1 06 Command Definer Code: S
1 07–29 TIN, Display File Source Code, MFT, Tax Period, Plan Number
1 59–62 Name Control
1 76–80 Potentially Dangerous Taxpayer Indicator: *PDT*
    Caution Indicator:*CAU*
2 71–72 Cycle of Latest Update
2 76–80 ≡ ≡ ≡
     
    STATUS HISTORIES
     
6 01–02 Status Code
6 04–13 Status Date
6 15–20 Status Cycle
6 22 COPYS Prefix
6 24–29 COPYS Score
6 31–32 District Office
6 34–35 PSEL CD
     B = the delinquency met the criteria for the TDI suppression program
     E = a TC 148 with entity indicator 4 has been input to identify, a W—4 civil penalty case
     F = reissued delinquency check on all suppressed delinquent return periods
     H = notice routine was interrupted or the TDI was accelerated by a reversal or expiration of a TC 474 (doc code 77)
     I = TC 912 present in a status 02 or 03 module
     J = unreversed TC 530 present in status 22 module
     L = a TC 148 with entity indicator 9 has been input to identify a letter 903 case
     N = A TC 148 with entity indicator 7 has been input to identify a false refund claim case
     P = A TC 148 with entity indicator has been input to identify a non-filer account
     Q = a TC 148 with entity indicator I has been input to immediately issue the TDI
     R = at least one TDI or TDA was closed during the past twelve months
     S = a TC 148 with entity indicator 8 has been input to identify an erroneous refund case
     T= a TC 148 with entity indicator 5 has been input to identify a narcotics case
     U = a TC 148 with entity indicator 6 has been input to identify a special enforcement program case
     V = notice routine was interrupted or the TDI was accelerated by a reversal or expiration of a TC 474 (other than doc code 77)
     W = a TC 148 with entity indicator 3 has been input to identify a potentially dangerous taxpayer
     X = total liability shown on the latest return posted for the same type of tax (MFT 01, 03, 09, or 11) was $5,000 or more; this applies to the last period satisfied for the same MFT as the delinquent tax period
     Y = a prior closing transaction has been reversed by a TC 592
6 37–38 Notice Number
6 40–60 Notice Amount
6 62–63 TDA Indicator
6 65–74 Extension Date
6 76–77 Special Indicator
6 79–80 Area Office Code
14 30–31 Originator Code
14 63–72 Pre-Assessment Date

Note:

Each status history will be shown in posting sequence. The line number is for illustrative purposes only.

     
24 21–23 Current Page Number
24 28–30 Last Page Number
24 48–50 Next Page Number

Exhibit 2.3.59-33 
Command Code BMFOL Retention Register Display

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LINE POSITION DESCRIPTION AND VALIDITY
     
1 01–05 Command Code: BMFOL
1 06 Command Definer Code: V
1 07–18 TIN, Display File Source Code
1 59–62 Name Control
1 76–80 Potentially Dangerous Taxpayer Indicator: *PDT*
    Caution Indicator:*CAU*
2 71–72 Cycle of Latest Update
2 76–80 ≡ ≡ ≡
5 02–03 MFT
5 05–10 Tax Period
5 12–14 Plan Number
5 17–18 Control Universal Location Code (ULC)
5 22–25 Year Removed
5 29–30 MFT
5 32–37 Tax Period
5 39–41 Plan Number
5 44–45 Control Universal Location Code (ULC)
5 49–52 Year Removed
5 56–57 MFT
5 59–64 Tax Period
5 66–68 Plan Number
5 70–71 Control Universal Location Code (ULC)
5 75–78 Year Removed
24 21–23 Current Page Number
24 28–30 Last Page Number
24 48–50 Next Page Number

Exhibit 2.3.59-34 
Command Code BMFOL Exempt Organization Display

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LINE POSITION DESCRIPTION AND VALIDITY
     
1 01–05 Command Code: BMFOL
1 06 Command Definer Code: 0
1 07–16 EIN
1 59–62 Name Control
1 76–80 Potentially Dangerous Taxpayer Indicator: *PDT*
    Caution Indicator:*CAU*
2 01–17 DLN
2 71–72 Cycle of Latest Update
2 76–80 ≡ ≡ ≡ ≡
4 21–24 Group Exemption Number
4 77–80 Return Tax Year
5 26–34 Number of Local Affiliates
5 46–51 NAICS Code
5 71 527 Political Organization Code
    blank = Did not indicate that they are a 527 political organization on the Form SS-4.
    1 = Did indicate they are a 527 political organization on the Form SS-4.
    2 = 527 organization contacted CAS/Ogden indicating they do not have to file a Form 8871.
    3 = EO Examination determined the 527 political organization does not have to file a Form 8871.
    4 = The 527 political organization has to file a Form 8871 and Form 8872.
    5 = The 527 political organization has to file a Form 8871 but does not have to file a Form 8872.
7 20-21 EO Sub Hospital ID
8 20–21 Current Subsection
     00 = no significant
     01 = government
     02 = title holding company
     03 = charitable organization
     04 = civil league
     05 = agriculture
     06 = board of trade
     07 = pleasure, social, recreational
     08 = fraternal, beneficiary association
     09 = voluntary employee beneficiary association
     10 = domestic, fraternal, society, and association
     11 = teacher retirement fund association
     12 = benevolent life insurance association, etc.
     13 = burial association or cemetery company
     14 = credit union or other mutual cooperative association
     15 = mutual insurance company or association, other than life or maritime
     16 = corporation financing corp. operations
     17 = supplement A–2 unemployment compensation trust or plan
     18 = employee funded pension trust created before 6/25/59
     19 = post or organization of war veterans
     20 = qualified legal services
     21 = black lung trusts
     22 = multi-employer pension plan
     23 = veterans association founded prior to 1880
     24 = trust described in section 4049 of ERISA
     25 = corporation or trust created as a holding company for pension or charity organization
     40 = apostolic and religious organizations
     50 = cooperative hospital service organization
     60 = cooperative service organization of operating educational organization
     70 = child care center
     80 = farmers cooperative IRC 521
     90 = non-exempt charitable trust section 4947(a)(2) (Form 5227)
     91 = non-exempt charitable trust section 4947(a)(1) (Form 990)
     92 = non-exempt charitable trust section 4947(a)(1) (Form 990–PF)
     93 = taxable farmers cooperatives IRC 1382(A)(2)
8 43–46 Classification
8 70–79 File Folder Number
9 20–21 Prior Subsection
9 36–46 Activity Codes
9 72–78 Ruling Date
10 21 Affiliation
     0 = not significant
     1 = central organization, individual ruling
     2 = intermediate organization
     3 = independent organization
     4 = not significant
     5 = not significant
     6 = parent organization
     7 = intermediate parent
     8 = parent organization of a church or 501(c)(1)
     9 = subordinate of group ruling
10 44–46 Pension Plan
10 72–78 Advance Ruling Expiration Date
11 20–21 Current Foundation
     00 = no significance
     02 = private operating foundation exempt from payment of section 4940 taxes on investment income
     03 = private operating foundation
     04 = private non-operating foundation
     09 = suspense
     10 = 170(b)(1)(A)(i)
     11 = 170(b)(1)(A)(ii)
     12 = 170(b)(1)(A)(iii)
     13 = 170(b)(1)(A)(iv)
     14 = 170(b)(1)(A)(v)
     15 = 170(b)(1)(A)(vi)
     16 = 509(a)(2)
     17 = 509(a)(3)
     18 = 509(a)(4)
11 46 Asset Code
     0 = blank, zero, negative
     1 = $1–$9,999
     2 = $10,000–$24,999
     3 = $25,000–$99,999
     4 = $100,000–$499,999
     5 = $500,000–$999,999
     6 = $1,000,000–$4,999,999
     7 = $5,000,000–$9,999,999
     8 = $10,000,000–$49,999,999
     9 = $50,000,000 or greater
11 74 Deductibility Code
     1 =yes
     2 = no
     3 = treaty
11 76-79 Deductibility Year
12 20-21 Prior Foundation
12 46 Income Code
     0 = blank, zero, negative
     1 = $1–$9,999
     2 = $10,000–$24,999
     3 = $25,000–$99,999
     4 = $100,000–$499,999
     5 = $500,000–$999,999
     6 = $1,000,000–$4,999,999
     7 = $5,000,000–$9,999,999
     8 = $10,000,000–$49,999,999
     9 = $50,000,000 or greater
12 74 Election to Lobby Indicator
     1 = yes
13 21 Employment Code
13 43–46 National Taxonomy of Exempt Entities Code
13 72–75 Lobby Election Year
14 20–21 Last Posted Status Code
     00 = no significance
     01 = unconditional
     02 = conditional
     06 = state university filing 990T
     07 = church filing 990T
     10 = pre-examination of church
     11 = school certification
     12 = NECT and taxable formers cooperative
     18 = revocation of 990-PF trust, organization required to file 990-PF and 1041
     19 = revocation of 990-PF corporation, organization required to file 990-PF and 1041
     20 = termination
     21 = unable to locate
     22 = revocation
     23 = 507(a) termination
     24 = 507(b)(1)(A) termination
     25 = 507(b)(1)(B) termination
     26 = termination/merger
     28 = no longer member of a group ruling
     29 = a groups ruling has been resolved
     40 = application pending
     41 = no reply to solicitation
     70 = denied
     71 = failed to establish
     72 = refusal to rule
14 42–48 Last Posted Status Date
14 74–75 Type of Organization
     01 = corporation
     02 = trust
     03 = cooperative
     04 = partnership
     05 = association
     06 = nonexempt charitable trust
15 20–21 Prior Status Code
15 46 Team Examination Program Case Code:
    blank = not a TEP case.
    1 = TEP case.
    2 = Formerly a TEP Case.
15 61–67 Establishment Date
15 73–74 Fiscal Year Month
18 03–07 Form
18 09–10 Filing Requirement
18 13–17 Form
18 19–20 Filing Requirement
18 23–27 Form
18 29–30 Filing Requirement
18 33–37 Form
18 39–40 Filing Requirement
18 43–47 Form
18 49–50 Filing Requirement
18 53–57 Form
18 59–60 Filing Requirement
18 63–67 Form
18 69–70 Filing Requirement
18 73–77 Form
18 79–80 Filing Requirement
19 03–10 Form
19 12–13 Filing Requirement
19 16–23 Form
19 25–26 Filing Requirement
24 21–23 Current Page Number
24 28–30 Last Page Number
24 48–50 Next Page Number

Exhibit 2.3.59-35 
Command Code BMFOL Exempt Organization Display

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 01–05 Command Code: BMFOL
1 06 Command Definer Code: 0
1 07–16 EIN
1 59–62 Name Control
1 76–80 Potentially Dangerous Taxpayer Indicator: *PDT*
    Caution Indicator:*CAU*
2 71–72 Cycle of Latest Update
2 76–80 ≡ ≡ ≡ ≡
6 32–66 Primary Name Line
7 32–66 Continuation of Primary Name Line
8 32–66 Sort Name
9 32–66 In Care Of Name
10 32–66 Street Address
11 32–66 Location Street Address
12 32–66 Location City State Zip
13 32–66 Foreign Mailing Address
14 09–30 City
14 40–41 State
14 54–67 Zip Code
16 17-22 Address Change Cycle
24 21–23 Current Page Number
24 28–30 Last Page Number
24 48–50 Next Page Number

Exhibit 2.3.59-36 
Command Code BMFOL Return Display (Except CAWR)

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LINE POSITION DESCRIPTION AND VALIDITY
     
1 01–05 Command Code: BMFOL or BMFOR
1 06 Command Definer Code: R
1 07–29 TIN, Display File Source Code, MFT, Tax Period, Plan Number
1 59–62 Name Control
1 76–80 Potentially Dangerous Taxpayer Indicator: *PDT*
    Caution Indicator:*CAU*
2 01–17 DLN
2 71–72 Cycle of Latest Update
2 76–80 ≡ ≡ ≡ ≡ ≡
3 01–09 Record From Retention Register
3 11–45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3 47–73 Filing Requirements (up to four)—Plus Sign (+) if More (blank for BMFOR)
3 76–80 Offer In Compromise Indicator: *OIC*
5 04-06 Substitute for Return (SFR) Indicator
5 08–17 Assessment Date
5 19–24 Transaction Cycle
5 27-47 Remittance Amount
5 49–58 Transaction Date
5 60–80 Total Tax Liability Amount
6 15 Designee Checkbox
    blank = Insignificant
    1 = Checkbox checked on return
6 32-36 Designee Pin
6 49-60 Preparer Phone Number
6 72-80 Audit Codes
7 11 Preparer Checkbox
7 28-36 Preparer PTIN
7 49-57 Preparer EIN
7 72-73 Foreign Code
8 28–37 Correspondence Received Date:
8 45 RPS Indicator
8 57-59 ISSC Code
8 78 Math Status Code
9 20 Months Delinquent
     The number of months for which a delinquency penalty was assessed
9 42–47 Taxpayer Notice Codes
9 73 Penalty and Interest Code
10 23–32 Alpha Condition Codes
10 50-68 Taxpayer Information Codes
11 19–39 Tax per Taxpayer
11 44–48 6020B Indicator
     blank = not present
     6020B = present
24 21–23 Current Page Number
24 28–30 Last Page Number
24 48–50 Next Page Number

Exhibit 2.3.59-37 
Command Code BMFOL Return Form 941 Display

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LINE POSITION DESCRIPTION AND VALIDITY
     
1 01–05 Command Code: BMFOL or BMFOR
1 06 Command Definer Code: R
1 07–16 EIN
1 18–19 MFT
1 20–25 Tax Period
1 26–28 Plan Number
1 59–62 Name Control
1 76–80 Potentially DangerousTaxpayer Indicator: *PDT*
    Caution Indicator:*CAU*
2 01–17 DLN
2 71–72 Cycle of Latest Update
2 76–80 ≡ ≡ ≡
3 01–09 Record From Retention Register
3 11–45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3 47–73 Filing Requirements (up to four)—Plus Sign (+) if More (blank for BMFOR)
5 04-06 Substitute for Return (SFR) Indicator
5 08–17 Assessment Date
5 19–24 Transaction Cycle
5 27–37 Remittance Amount
5 49–58 Transaction Date
5 60–80 Total Tax Liability Amount
6 15 Designee Checkbox
    blank = Insignificant
    1 = Checkbox checked on return
6 32-36 Designee Pin
6 49-60 Preparer Phone Number
6 72-80 Audit Codes
7 11 Preparer Checkbox
7 28-36 Preparer PTIN
7 49-57 Preparer EIN
7 72-73 Foreign Code
8 21-29 3rd Party DPIN / SSN
8 49-60 3rd Party Phone Number
8 78 Math Status Code
9 20 Months Delinquent
9 42–47 Taxpayer Notice Codes
9 73 Penalty and Interest Code
10 16-25 Alpha Condition Codes
10 41–51 Correspondence Received Date
10 57 RPS Code
11 12-14 Return Code
    55 = Territory Office, Call Site, etc
    01 = Community Based Outlet (including Banks, Libraries, Post Office, Corporations, etc.)
    99 = Tax Packages
    98 = Internet
    95 = Over-The-Counter-Software (OTC)
    88 = CD-ROM
    00 = Default Code
11 33 Schedule R Indicator
11 45-47 ISSC Code
11 76 Prior Quarter DeMinimIs Ind
12 19–39 Tax per Taxpayer
12 44–48 6020B Indicator
    blank = not present
    6020B = not present
12 66 Schedule Indicator
     0, blank = schedule of liabilities is present on the return
     1 = no schedule of liabilities is present on the return
     2 = deposits were made using the 95\/////////% rule
     3 = schedule A is attached and it denotes that BWI applies
     4 = payroll is high enough to require the business to deposit its FTD payments in a bank within 3 banking days; however this is the first occasion when this business was required to make this quick deposit
12 71–75 3 -DAY Indicator
13 15–16 Deposit State
13 33–34 Deposit Requirements Indicator
13 58 Previous Module Base Code
    0 = Penalty Exclusion
    1 = Monthly
    2 = Semi-weekly
    3 = Monthly/Daily/Semi-weekly
    4 = Semi-weekly/Daily/Semi-weekly
13 61-80 FTD Penalty Waiver Code (literal and value will appear if value is 24 or 25)
    24 = Frequency Waiver
    25 = Tolerance Waiver
14 20-40 Total Compensation (Wages, Tips, and Other Compensation)
14 60-80 Total Income Tax Withheld from Wages, Tips and Other Income
15 20-40 Taxable Social Security Wages
15 60-80 Taxable Social Security Tips
16 20-40 Taxable Medicare Wages and Tips
16 60-80 Addl MED Wage
17 20-40 Tax on Social Security Wages
17 60-80 Tax on Social Security Tips
18 20-40 Tax on Medicare Wages and Tips
19 20-40 Total Social Security and Medicare Taxes
19 60-80 Total Taxes Before Adjustments
20 20-40 Cobra Premium Assistance Payment
20 62-70 Cobra Recipient Count
22 05–25 First Monthly Liability Amount
22 31–51 Second Monthly Liability Amount
22 57–77 Third Monthly Liability Amount
24 21–23 Current Page Number
24 28–30 Last Page Number
24 48–50 Next Page Number

Exhibit 2.3.59-38 
Command Code BMFOL Return Form 941 Display

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LINE POSITION DESCRIPTION AND VALIDITY
     
1 01–05 Command Code: BMFOL or BMFOR
1 06 Command Definer Code: R
1 07–16 EIN
1 18–19 MFT
1 20–25 Tax Period
1 26–28 Plan Number
1 59–62 Name Control
1 76–80 Potentially DangerousTaxpayer Indicator: *PDT*
    Caution Indicator:*CAU*
2 01–17 DLN
2 71–72 Cycle of Latest Update
2 76–80 ≡ ≡ ≡ ≡
3 01–09 Record From Retention Register
3 11–45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3 47–73 Filing Requirements (up to four)—Plus Sign (+) if More (blank for BMFOR)
5 20–40 Current Quarter Fractions of Cents
5 60–80 Current Quarter Sick Pay
6 20–40 Current Quarter Adjustments for Tips and Group Life Insurance
6 60–80 Current Year Income Tax Withholding
7 20–40 Prior Quarter Social Security and Medicare Taxes
7 60-80 Special Additions to Federal Income Tax
8 20-40 Special Additions to Social Security and Medicare
8 60-80 Total Adjustments
9 20–40 Advanced Earned Income Credit (EIC)
9 60-80 Total Deposits for Quarter (formerly FTD Credit Taxpayer)
11 20-40 Adjusted Total of FICA Tax
11 60–80 AdjustTotal of Tax Withheld
12 20-40 Adjustment to FICA
12 60-80 Adjustment to Withholding
14 20-40 Adjusted Total Backup Withholding
14 60–80 Tips Deemed Wages
16 28-35 New Exempt Wages/Tips Emp #
16 68-75 Total Exempt Wages/Tips Emp#
17 18-38 Exempt Wage Paid
18 39-59 Current Quarter Hire Tax Credit-TP
19 39-59 Current Quarter Hire Tax Credit-Comp
20 39-59 Total Taxes Before Adj-TP
21 39-59 March 2010 Wages
22 39-59 March 2010 Refundable Tax Credit -TP
23 39-59 March 2010 Refundable Tax Credit-Comp
24 21–23 Current Page Number
24 28–30 Last Page Number
24 48–50 Next Page Number

Exhibit 2.3.59-39 
Command Code BMFOL Return Form 941 Display

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LINE POSITION DESCRIPTION AND VALIDITY
     
     
1 01–05 Command Code: BMFOL or BMFOR
1 06 Command Definer Code: R
1 07–16 EIN
1 18–19 MFT
1 20–25 Tax Period
1 26–28 Plan Number
1 59–62 Name Control
1 76–80 Potentially Dangerous Taxpayer Indicator: *PDT*
    Caution Indicator:*CAU*
2 01–17 DLN
2 71–72 Cycle of Latest Update
2 76–80 ≡ ≡ ≡ ≡ ≡
3 01–09 Record From Retention Register
3 11–45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3 47–73 Filing Requirements (up to four)—Plus Sign (+) if More (blank for BMFOR)
6 01–02 Month
6 03–04 Day
6 06–26 First Daily Liability Amount
6 28–29 Month
6 30–31 Day
6 33–53 Second Daily Liability Amount
6 55–56 Month
6 57–58 Day
6 60–80 Third Daily Liability Amount
24 21–23 Current Page Number
24 28–30 Last Page Number
24 48–50 Next Page Number

Exhibit 2.3.59-40 
Command Code BMFOL Return Form 941 Display

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LINE POSITION DESCRIPTION AND VALIDITY
     
1 01–05 Command Code: BMFOL or BMFOR
1 06 Command Definer Code: R
1 07–16 EIN
1 18–19 MFT
1 20–25 Tax Period
1 26–28 Plan Number
1 59–62 Name Control
1 76–80 Potentially Dangerous Taxpayer Indicator: *PDT*
    Caution Indicator:*CAU*
2 01–17 DLN
2 71–72 Cycle of Latest Update
2 76–80 ≡ ≡ ≡
3 01–09 Record from Retention Register
3 11–45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3 47–73 Filing Requirements (up to four)—Plus Sign (+) if More (blank for BMFOR)
6–13 01–02 Month
6–13 28–29 Month
6–13 55–56 Month
6–13   Tax Liability as of:
6 06–26 3rd Day of 1st Month
6 33–53 3rd Day of 2nd Month
6 60–80 3rd Day of 3rd Month
7 06–26 7th Day of 1st Month
7 33–53 7th Day of 2nd Month
7 60–80 7th Day of 3rd Month
8 06–26 11th Day of 1st Month
8 33–53 11th Day of 2nd Month
8 60–80 11th Day of 3rd Month
9 06–26 15th Day of 1st Month
9 33–53 15th Day of 2nd Month
9 60–80 15th Day of 3rd Month
10 06–26 19th Day of 1st Month
10 33–53 19th Day of 2nd Month
10 60–80 19th Day of 3rd Month
11 06–26 22nd Day of 1st Month
11 33–53 22nd Day of 2nd Month
11 60–80 22nd Day of 3rd Month
12 06–26 25th Day of 1st Month
12 33–53 25th Day of 2nd Month
12 60–80 25th Day of 3rd Month
13 06–26 Last Day of 1st Month
13 33–53 Last Day of 2nd Month
13 60–80 Last Day of 3rd Month
24 21–23 Current Page Number
24 28–30 Last Page Number
24 48–50 Next Page Number

Exhibit 2.3.59-41 
Command Code BMFOL Return Form 1120 Display

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LINE POSITION DESCRIPTION AND VALIDITY
     
1 01–05 Command Code: BMFOL or BMFOR
1 06 Command Definer Code: R
1 07–16 EIN
1 18–19 MFT
1 20–25 Tax Period
1 26–28 Plan Number
1 59–62 Name Control
1 76–80 Potentially Dangerous Taxpayer Indicator: *PDT*
    Caution Indicator:*CAU*
2 01–17 DLN
2 71–72 Cycle of Latest Update
2 76–80 ≡ ≡ ≡ ≡
3 01–09 Record From Retention Register
3 11–45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3 47–73 Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5 04-06 Substitute for Return (SFR) Indicator
5 08–17 Assessment Date
5 19–24 Transaction Cycle
5 27–47 Remittance Amount
5 49–58 Transaction Date
5 60–80 Total Tax Liability Amount
6 27 3rd Party/Paid Preparer Checkbox
    blank = Insignificant
    1 = Checkbox checked on return
6 36–44 3rd Party/Paid Preparer Personal Identifying Number (DPIN)
6 54–65 3rd Party/Paid Preparer Phone Number
6 77-80 Audit Codes
8 28–37 Correspondence Received Date:
8 52 RPS Indicator
8 78 Math Status Code
9 20 Months Delinquent
9 42–47 Taxpayer Notice Codes
9 73 Penalty and Interest Codes
10 23–32 Alpha Condition Codes
10 48 Checking/Savings Checkbox:
    C = Checking
    S = Savings
10 68 U.S. Office Indicator
    1 = Place of Business in U.S.
    2 = No Place of Business in U.S.
11 12–13 Direct Deposit Code
    21 = Invalid Routing Transit Number because non-numeric, all blanks/zeroes.
    23 = Invalid Routing Transit Number because the first two digits are invalid.
    31 = Routing Transit Number is present and Depositor Account Number is missing or invalid because the input is other than alpha, numeric, spaces, hyphens or all blanks or all zeroes.
    32 = Invalid Depositor Account Number because non-alphanumeric characters present other than hyphen.
    41 = Invalid Period (Prior Year Return)
    42 = CAF Return (Power of Attorney is present)
    44 = Initial Filer (Less than Twelve Months/Initial Return Code is present or/and the date of incorporation is 11 months or less.
    44 = Change of Address within the last 12 months.
    50 = Rejected by the Bank.
11 37–45 Routing Transit Number
11 63–79 Depositor Account Number
12 19–39 Tax per Taxpayer
12 42–49 Large Corporation Indicator
12 52–59 ABLM Code
12 72–73 80% Indicator
13 19 Last Filed an 1120 Indicator
    1 = 1120 was filed last year
13 37-42 1120S Shareholders
13 60 1120C Co-op Code
    1 = exempt
    2 = non-exempt
13 75-80 # of forms 5471
14 14 DIF Category
14 29–30 DIF Formula
14 42–47 DIF Score
14 63–80 DIF Income Sort
15 7–12 NAICS Code
15 24 Exception Code
15 38 Control Group Code
15 49–50 Asset Code
15 63-67 Exception Quarters
15 77-79 ISSC Code
16 16-25 Tax Period Begin Date
16 40-45 #Forms 5472
17 60-80 Estimated Credits
18 20–40 Total Income
18 60–80 Net Receipts
19 20–40 Net Taxable Income
10 60–80 Total Deductions
20 20–40 Personal Holding Company Tax
20 63–80 Minimum Tax
21 20–40 Overpayment Windfall Profits Tax
21 60–80 New Jobs Credit
22 20–40 Estimated Tax Payment Amount
22 60–80 Estimated Tax Base
24 21–23 Current Page Number
24 28–30 Last Page Number
24 48–50 Next Page Number

Exhibit 2.3.59-42 
Command Code BMFOL Return Form 1120 Display

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LINE POSITION DESCRIPTION AND VALIDITY
     
1 01–05 Command Code: BMFOL or BMFOR
1 06 Command Definer Code: R
1 07–16 EIN
1 18–19 MFT
1 20–25 Tax Period
1 26–28 Plan Number
1 59–62 Name Control
1 76–80 Potentially Dangerous Taxpayer Indicator: *PDT*
    Caution Indicator:*CAU*
2 01–17 DLN
2 71–72 Cycle of Latest Update
2 76–80 ≡ ≡ ≡
    32 = Invalid Depositor Account Number because non-alphanumeric characters present other than hyphen.
7 20–40 Unapplied Credit Elect
7 60–80 Prior Year Estimated Tax Base
8 20–40 Credit Elect per Taxpayer
8 60–80 Environmental Tax
9 20–40 Total Assets
9 60-80 Gross Receipts
12 12-15 #Employees
12 34-37 #Full-Time Emps
12 60-80 Avg Annual Wage Amt
13 21-24 #Emps Premiums Paid
13 60-80 #Full-Time Emps Premiums Paid
14 17-37 Sm Emp Cred Amt
14 60-80 Coops/Estates Amt
15 27-47 F8941 Health Ins Cred Amt
24 21–23 Current Page Number
24 28–30 Last Page Number
24 48–50 Next Page Number

Exhibit 2.3.59-43 
Command Code BMFOL BMF Return Form 720 Display

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LINE POSITION DESCRIPTION AND VALIDITY
     
1 01–05 Command Code: BMFOL or BMFOR
1 06 Command Definer Code: R
1 07–16 EIN
1 18–19 MFT
1 20–25 Tax Period
1 26–28 Plan Number
1 59–62 Name Control
1 76–80 Potentially Dangerous Taxpayer Indicator: *PDT*
    Caution Indicator:*CAU*
2 01–17 DLN
2 71–72 Cycle of Latest Update
2 76–80 ≡ ≡
3 01–09 Record From Retention Register
3 11–45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3 47–73 Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5 04-06 Substitute for Return (SFR) Indicator
5 08–17 Assessment Date
5 19–24 Transaction Cycle
5 27–47 Remittance Amount
5 49–58 Transaction Date
5 60–80 Total Tax Liability Amount
6 15 Designee Checkbox
    blank = Insignificant
    1 = Checkbox checked on return
6 32-36 Designee Pin
6 49-60 Preparer Phone Number
6 72-80 Audit Codes
7 11 Preparer Checkbox
7 28-36 Preparer PTIN
7 49-57 Preparer EIN
7 72-73 Foreign Code
8 28–37 Correspondence Received Date:
8 52 RPS Indicator
8 78 Math Status Code
9 20 Months Delinquent
9 42–47 Taxpayer Notice Codes
8 73 Penalty and Interest Code
10 23–32 Alpha Condition Codes
10 44-46 ISSC Code
11 19–39 Tax per Taxpayer
11 44–48 6020B Indicator
11 52–62 Abstract 11 Indicator
13 20–40 TC 766 Amount
13 60–80 FTD Credit Claimed
14 20–40 Net Income Limit
14 63–73 Cross-Reference SSN
16 02–04 IRS Number
16 06–26 Abstract Amount
16 29–31 IRS Number
16 33–53 Abstract Amount
16 56–58 IRS Number
16 60–80 Abstract Amount
24 21–23 Current Page Number
24 28–30 Last Page Number
24 48–50 Next Page Number

Exhibit 2.3.59-44 
Command Code BMFOL BMF Return Form 720 Display page 2

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LINE POSITION DESCRIPTION AND VALIDITY
     
1 01–05 Command Code: BMFOL or BMFOR
1 06 Command Definer Code: R
1 07–16 EIN
1 18–19 MFT
1 20–25 Tax Period
1 26–28 Plan Number
1 59–62 Name Control
1 76–80 Potentially Dangerous Taxpayer Indicator: *PDT*
    Caution Indicator:*CAU*
2 01–17 DLN
2 71–72 Cycle of Latest Update
2 76–80 ≡ ≡ ≡
3 01–09 Record From Retention Register
3 11–45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3 47–73 Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5 14-23 108 Tire Count
5 40-49 109 Tire Count
5 65-74 113 Tire Count
6 14-23 396 Tire Count
6 40-49 304 Tire Count
6 65-74 305 Tire Count
8 11-31 SHIP amt
8 45-49 SHIP count
9 11-31 ASIHP amt
9 45-49 ASIHP count
10 22-42 Medical Device Sales
24 21–23 Current Page Number
24 28–30 Last Page Number
24 48–50 Next Page Number

Exhibit 2.3.59-45 
Command Code BMFOL BMF Return Form 8743 Display

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LINE POSITION DESCRIPTION AND VALIDITY
     
1 01–05 Command Code: BMFOL or BMFOR
1 06 Command Definer Code: R
1 07–16 EIN
1 18–19 MFT
1 20–25 Tax Period
1 26–28 Plan Number
1 59–62 Name Control
1 76–80 Potentially Dangerous Taxpayer Indicator: *PDT*
    Caution Indicator:*CAU*
2 01–17 DLN
2 71–72 Cycle of Latest Update
2 76–80 ≡ ≡ ≡
3 01–09 Record From Retention Register
3 11–45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3 47–73 Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5 04-06 Substitute for Return (SFR) Indicator
5 08–17 Assessment Date
5 19–24 Transaction Cycle
5 27–47 Remittance Amount
5 49–58 Transaction Date
5 60–80 Total Tax Liability Amount
7 24 Form 2290 Question Indicator
7 49 Form 637 Question Indicator
9 10–12 IRS Number
9 33–46 Beginning Inventory Tax Paid
9 67–80 Beginning Inventory—Tax Free
10 33–46 Purchases—Tax Paid
10 67–80 Purchases—Tax Free
11 33–46 Imported Gallons
11 67–80 Production Gallons
12 33–46 Gain/Loss in Storage
12 67–80 Total Available Inventory
13 33–46 Ending Inventory—Tax Paid
13 67–80 Ending Inventory—Tax Free
14 33–46 Total Gross Disposal
14 67–80 Exports
15 33–46 Tax Free Sales
15 67–80 Tax Exempt Sales
16 33–46 Tax Paid Purchases
16 67–80 Other Disposals
17 33–46 Net Taxable Gallons
17 67–80 Gas Blended with Alcohol
18 33–46 Gallons Sold for Blending
18 67–80 Inland Waterway Sales
19 33–46 Sales for Aircraft
19 67–80 Gallons Subject to Lust Tax
24 21–23 Current Page Number
24 28–30 Last Page Number
24 48–50 Next Page Number

Exhibit 2.3.59-46 
Command Code BMFOL BMF Return Form 8743 Display

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 01–05 Command Code: BMFOL or BMFOR
1 06 Command Definer Code: R
1 07–16 EIN
1 18–19 MFT
1 20–25 Tax Period
1 26–28 Plan Number
1 59–62 Name Control
1 76–80 Potentially Dangerous Taxpayer Indicator: *PDT*
    Caution Indicator:*CAU*
2 01–17 DLN
2 71–72 Cycle of Latest Update
2 76–80 ≡ ≡ ≡
3 01–09 Record From Retention Register
3 11–45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3 47–73 Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
4 10–12 IRS Number
4 33–46 Beginning Inventory Tax Paid
4 67–80 Beginning Inventory—Tax Free
5 33–46 Purchases—Tax Paid
5 67–80 Purchases—Tax Free
6 33–46 Imported Gallons
6 67–80 Production Gallons
7 33–46 Gains/Loss in Storage
7 67–80 Total Available Inventory
8 33–46 Ending Inventory—Tax Paid
8 67–80 Ending lnventory—Tax Free
9 33–46 Total Gross Disposal
9 67–80 Exports
10 33–46 Tax Free Sales
10 67–80 Tax Exempt Sales
11 33–46 Tax Paid Purchases
11 67–80 Other Disposals
12 33–46 Net Taxable Gallons
12 67–80 Gas Blended with Alcohol
13 33–46 Gallons Sold for Blending
13 67–80 Inland Waterway Sales
14 33–46 Sales for Aircraft
14 67–80 Gallons Subject to Lust Tax
24 21–23 Current Page Number
24 28–30 Last Page Number
24 48–50 Next Page Number

Exhibit 2.3.59-47 
Command Code BMFOL BMF Return Form 8743 Display

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 01–05 Command Code: BMFOL or BMFOR
1 06 Command Definer Code: R
1 07–16 EIN
1 18–19 MFT
1 20–25 Tax Period
1 26–28 Plan Number
1 59–62 Name Control
1 76–80 Potentially Dangerous Taxpayer Indicator: *PDT*
    Caution Indicator:*CAU*
2 01–17 DLN
2 71–72 Cycle of Latest Update
2 76–80 ≡ ≡ ≡
3 01–09 Record From Retention Register
3 11–45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3 47–73 Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5 04-06 Substitute for Return (SFR) Indicator
5 08–17 Assessment Date
5 19–24 Transaction Cycle
5 27–47 Remittance Amount
5 49–58 Transaction Date
5 60–80 Total Tax Liability Amount
7 24 Form 2290 Question Indicator
7 49 Form 637 Question Indicator
7 71–80 Registration Number
9 10–12 IRS Number
9 33–46 Beginning Inventory Tax Paid
9 67–80 Beginning Inventory—Tax Free
10 33–46 Purchases—Tax Paid
10 67–80 Purchases—Tax Free
11 33–46 Imported Gallons
11 67–80 Production Gallons
12 33–46 Gain/Loss in Storage
12 67–80 Exports
13 33–46 Ending Inventory—Tax Paid
13 67–80 Ending Inventory—Tax Free
14 33–46 Tax Free Sales
14 67–80 Tax Exempt Sales
15 33–46 Tax Paid Purchases
15 67–80 Other Disposals
16 33–46 Gallons Sold for Blending
16 67–80 Gas Blended with Alcohol
17 33–46 Sales for Aircraft
17 67–80 Inland Waterway Sales
18 33–46 Sales for Trains
18 67–80 Sales for Intercity Buses
24 21–23 Current Page Number
24 28–30 Last Page Number
24 48–50 Next Page Number

Exhibit 2.3.59-48 
Command Code BMFOL BMF Return Form 8743 Display

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 01–05 Command Code: BMFOL or BMFOR
1 06 Command Definer Code: R
1 07–16 EIN
1 18–19 MFT
1 20–25 Tax Period
1 26–28 Plan Number
1 59–62 Name Control
1 76–80 Potentially Dangerous Taxpayer Indicator: *PDT*
    Caution Indicator:*CAU*
2 01–17 DLN
2 71–72 Cycle of Latest Update
2 76–80 ≡ ≡ ≡ ≡ ≡
3 01–09 Record From Retention Register
3 11–45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3 47–73 Filing Requirements (Up to Four)—Plus Sign if More (blank for BMFOR)
4 10–12 IRS Number
4 33–46 Beginning Inventory Tax Paid
4 67–80 Beginning Inventory—Tax Free
5 33–46 Purchase—Tax Paid
5 67–80 Purchase—Tax Free
6 33–46 Imported Gallons
6 67–80 Production Gallons
7 33–46 Gain/Loss in Storage
7 67–80 Exports
8 33–46 Ending Inventory—Tax Paid
8 67–80 Ending Inventory—Tax Free
9 33–46 Tax Free Sales
9 67–80 Tax Exempt Sales
10 33–46 Tax Paid Purchases
10 67–80 Other Disposals
11 33–46 Gallons Sold for Blending
11 67–80 Gas Blended with Alcohol
12 33–46 Sales for Aircraft
12 67–80 Inland Waterway Sales
13 33–46 Sales for Trains
13 67–80 Sales for Intercity Buses
24 21–23 Current Page Number
24 28–30 Last Page Number
24 48–50 Next Page Number

Exhibit 2.3.59-49 
Command Code BMFOL BMF Return Form 942 Display

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 01–05 Command Code: BMFOL or BMFOR
1 06 Command Definer Code: R
1 07–16 EIN
1 18–19 MFT
1 20–25 Tax Period
1 26–28 Plan Number
1 59–62 Name Control
1 76–80 Potentially Dangerous Taxpayer Indicator: *PDT*
    Caution Indicator:*CAU*
2 01–17 DLN
2 71–72 Cycle of Latest Update
2 76–80 ≡ ≡ ≡ ≡
3 01–09 Record From Retention Register
3 11–45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3 47–73 Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5 04 - 06 Substitute for Return (SFR) Indicator
5 08–17 Assessment Date
5 19–24 Transaction Cycle
5 27–47 Remittance Amount
5 49–58 Transaction Date
5 60–80 Total Tax Liability Amount
6 15 Designee Checkbox
    blank = Insignificant
    1 = Checkbox checked on return
6 32-36 Designee Pin
6 49-60 Preparer Phone Number
6 72-80 Audit Codes
7 11 Preparer Checkbox
7 28-36 Preparer PTIN
7 49-57 Preparer EIN
7 72-73 Foreign Code
8 28–37 Correspondence Received Date:
8 52 RPS Indicator
8 78 Math Status Code
9 20 Months Delinquent
9 42–47 Taxpayer Notice Codes
9 73 Penalty and Interest Code
10 23–32 Alpha Condition Codes
10 42-44 ISSC Code
11 19–39 Tax per Taxpayer
11 44–48 6020B Indicator
13 20–40 Total Cash Wages
13 60–80 Adjusted Total Tax Withheld
14 20–40 Adjusted SSA/Medicare Taxes
14 60–80 Advanced Earned Income Credit
15 20–40 Total Medicare Wages
15 60–80 Medicare Tax Generated
24 21–23 Current Page Number
24 28–30 Last Page Number
24 48–50 Next Page Number

Exhibit 2.3.59-50 
Command Code BMFOL BMF Return Form 1041 Display

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LINE POSITION DESCRIPTION AND VALIDITY
     
1 01–05 Command Code: BMFOL or BMFOR
1 06 Command Definer Code: R
1 07–16 EIN
1 18–19 MFT
1 20–25 Tax Period
1 26–28 Plan Number
1 59–62 Name Control
1 76–80 Potentially Dangerous Taxpayer Indicator: *PDT*
    Caution Indicator:*CAU*
2 01–17 DLN
2 71–72 Cycle of Latest Update
2 76–80 ≡ ≡
3 01–09 Record From Retention Register
3 11–45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3 47–73 Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5 04-06 Substitute for Return (SFR) Indicator
5 08–17 Assessment Date
5 19–24 Transaction Cycle
5 27–47 Remittance Amount
5 49–58 Transaction Date
5 60–80 Total Tax Liability Amount
6 15 Designee Checkbox
    blank = Insignificant
    1 = Checkbox checked on return
6 32-36 Designee Pin
6 49-60 Preparer Phone Number
6 72-80 Audit Codes
7 11 Preparer Checkbox
7 28-36 Preparer PTIN
7 49-57 Preparer EIN
7 72-73 Foreign Code
8 28–37 Correspondence Received Date:
8 52 RPS Indicator
8 78 Math Status Code
9 20 Months Delinquent
9 42–47 Taxpayer Notice Codes
9 73 Penalty and Interest Code
10 23–32 Alpha Condition Codes
10 42-44 ISSC Code
11 19–39 Tax per Taxpayer
11 44–48 6020B Indicator
11 65 Fiduciary Code
11 77–78 80% Indicator
12 43 DIF Category
12 59–60 DIF Formula
12 74–77 DIF Score
13 20–40 Total Income
13 60–80 Total Deductions
14 20–40 Net Taxable Income
14 60–80 New Jobs Credit
15 20–40 Overpayment Windfall Profits Tax
15 60–80 Estimated Tax Credit
16 20–40 Unapplied Credit Elect
16 60–80 Estimated Tax Base
17 20–40 Prior Year Estimated Tax Base
17 60–80 Credit Elect per Taxpayer
18 20–40 Net Credits Claimed
18 60-80 Net Invest Income
19 60-80 Net Invest Inc Tax
20 12-15 #Employees
20 34-37 #Full-Time Emps
20 60-80 Avg Annual Wage Amt
21 21-24 #Emps Premiums Paid
21 60-80 #Full-Time Emps Premiums Paid
22 17-37 Sm Emp Cred Amt
22 60-80 Coops/Estates Amt
23 27-47 F8941 Health Ins Cred Amt
24 21–23 Current Page Number
24 28–30 Last Page Number
24 48–50 Next Page Number

Exhibit 2.3.59-51 
Command Code BMFOL BMF Return Form 1041 Display

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 01–05 Command Code: BMFOL or BMFOR
1 06 Command Definer Code: R
1 07–16 EIN
1 18–19 MFT
1 20–25 Tax Period
1 26–28 Plan Number
1 59–62 Name Control
1 76–80 Potentially Dangerous Taxpayer Indicator: *PDT*
    Caution Indicator:*CAU*
2 01–17 DLN
2 71–72 Cycle of Latest Update
2 76–80 ≡ ≡
6 46 FUTA Indicator
7 46–63 SSA Wages
8 46–63 Medicare Wages
9 46-63 Addl Med Wages
10 46–63 Total SSA Medicare Tax
11 46–63 Medicare Tax (Computer)
12 46–63 Federal Income Tax Withheld
13 46–63 Total SSA Medicare Tax (Computer)
14 46–63 FUTA Wage Amount
15 46–63 FUTA Tentative Credit Amount
16 46–63 FUTA Tax Amount (Computer)
17 46–63 Household Employment Taxes (Computer)
18 42–43 Adjusted Total SSA Medicare Tax
19 46–63 State Credit Reduction Amount
24 21–23 Current Page Number
24 28–30 Last Page Number
24 48–50 Next Page Number

Exhibit 2.3.59-52 
Command Code BMFOL Return Form 1065 Display

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LINE POSITION DESCRIPTION AND VALIDITY
     
1 01–05 Command Code: BMFOL or BMFOR
1 06 Command Definer Code: R
1 07–16 EIN
1 18–19 MFT
1 20–25 Tax Period
1 26–28 Plan Number
1 59–62 Name Control
1 76–80 Potentially Dangerous Taxpayer Indicator: *PDT*
    Caution Indicator:*CAU*
2 01–17 DLN
2 71–72 Cycle of Latest Update
2 76–80 ≡ ≡ ≡ ≡ ≡
3 01–09 Record From Retention Register
3 11–45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3 47–73 Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5 04-06 Substitute for Return (SFR) Indicator
5 08–17 Assessment Date
5 19–24 Transaction Cycle
5 27–47 Remittance Amount
5 49–58 Transaction Date
6 15 Designee Checkbox
    blank = Insignificant
    1 = Checkbox checked on return
6 32-36 Designee Pin
6 49-60 Preparer Phone Number
6 72-80 Audit Codes
7 11 Preparer Checkbox
7 28-36 Preparer PTIN
7 49-57 Preparer EIN
7 72-73 Foreign Code
8 28–37 Correspondence Received Date:
8 45 RPS Indicator
8 61-62 Audit Class
8 73-75 ISSC Code
9 20 Months Delinquent
9 41-50 Tax Period Begin Date
10 23–32 Alpha Condition Codes
10 73-78 #Forms 5471 Attached
11 20 Foreign Partner Code
11 44–48 6020B Indicator
     blank = not present
     6020B = present
11 72–77 Number of Partners
13 01–10 Wages Paid Indicator
13 19–24 NAICS Code
13 43 DIF Category
13 59–60 DIF Formula
13 74–77 DIF Score
15 20–40 Net Receipts
15 60–80 Ordinary Income
16 20–40 Total Business Receipts
16 60–80 Average Loss per Partner
17 20–40 Total Income
17 60–80 Total Assets
19 12-15 #Employees
19 34-37 #Full-Time Emps
19 60-80 Avg Annual Wage Amt
20 21-24 #Emps Premiums Paid
20 60-80 #Full-Time Emps Premiums Paid
21 17-37 Sm Emp Cred Amt
21 60-80 Coops/Estates Amt
24 21–23 Current Page Number
24 28–30 Last Page Number
24 48–50 Next Page Number

Exhibit 2.3.59-53 
Command Code BMFOL Return Form 1066 Display

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LINE POSITION DESCRIPTION AND VALIDITY
     
1 01–05 Command Code: BMFOL or BMFOR
1 06 Command Definer Code: R
1 07–28 TIN, Display File Source Code, MFT, Tax Period, Plan Number
1 59–62 Name Control
1 76–80 Potentially Dangerous Taxpayer Indicator: *PDT*
    Caution Indicator:*CAU*
2 01–17 DLN
2 71–72 Cycle of Latest Update
2 76–80 ≡ ≡ ≡
3 01–09 Record From Retention Register
3 11–45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3 47–73 Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5 04-06 Substitute for Return (SFR) Indicator
5 08–17 Assessment Date
5 19–24 Transaction Cycle
5 27–47 Remittance Amount
5 49–58 Transaction Date
5 60–80 Total Tax Liability Amount
6 15 Designee Checkbox
    blank = Insignificant
    1 = Checkbox checked on return
6 32-36 Designee Pin
6 49-60 Preparer Phone Number
6 72-80 Audit Codes
7 11 Preparer Checkbox
7 28-36 Preparer PTIN
7 49-57 Preparer EIN
7 72-73 Foreign Code
8 28–37 Correspondence Received Date:
8 52 RPS Indicator
8 78 Math Status Code
9 20 Months Delinquent
9 42–47 Taxpayer Notice Codes
9 73 Penalty and Interest Code
10 23–32 Alpha Condition Codes
10 43-45 ISSC Code
11 19–39 Tax per Taxpayer
11 44–48 6020B Indicator
    blank = not present
    6020B = present
11 73–76 Missing Schedule Codes
14 20–40 Total Income
14 60–80 Total Deductions
15 20–40 Taxable Income
24 21–23 Current Page Number
24 28–30 Last Page Number
24 48–50 Next Page Number

Exhibit 2.3.59-54 
Command Code BMFOL Return Form 8804 Display

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LINE POSITION DESCRIPTION AND VALIDITY
     
1 01–05 Command Code: BMFOL or BMFOR
1 06 Command Definer Code: R
1 07–28 TIN, Display File Source Code, MFT, Tax Period, Plan Number
1 59–62 Name Control
1 76–80 Potentially Dangerous Taxpayer Indicator: *PDT*
    Caution Indicator:*CAU*
2 01–17 DLN
2 71–72 Cycle of Latest Update
2 76–80 ≡ ≡ ≡ ≡ ≡
3 01–09 Record From Retention Register
3 11–45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3 47–73 Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5 04-06 Substitute for Return (SFR) Indicator
5 08–17 Assessment Date
5 19–24 Transaction Cycle
5 27–47 Remittance Amount
5 49–58 Transaction Date
5 60–80 Total Tax Liability Amount
6 15 Designee Checkbox
    blank = Insignificant
    1 = Checkbox checked on return
6 32-36 Designee Pin
6 49-60 Preparer Phone Number
6 72-80 Audit Codes
7 11 Preparer Checkbox
7 28-36 Preparer PTIN
7 49-57 Preparer EIN
7 72-73 Foreign Code
8 28–37 Correspondence Received Date:
8 52 RPS Indicator
8 78 Math Status Code
9 20 Months Delinquent
     The number of months for which a delinquency penalty was assessed
9 42–47 Taxpayer Notice Codes
9 73 Penalty and Interest Code
10 23–32 Alpha Condition Codes
10 57-60 Missing Schedule Codes
10 71-73 ISSC Code
11 19–39 Tax per Taxpayer
11 42-46 6020B Indicator
    blank = not present
    6020B = present
11 65-66 ES Prior Year Short Year Ind
11 78-79 ES 80% Indicator
12 14-15 ES Large Corporation Ind
12 34-37 ES Exception 1 Quarters
12 60-76 Prior Year Control DLN
13 27 NR Partner Books out of US (NRBF)
13 49–55 Number of Foreign Partners
13 78-79 ES Historical Fiscal Year Month
15 20–40 ECTI Amount
15 60-80 F8805/1042S Amount
16 20-40 F8828A/1042S Amount
16 60-80 Credit Elect Amount
17 20-40 Installment Payments
17 60-80 ES Penalty Computer
18 20-40 ES Current Year Tax Base
18 60-80 ES Prior Year Tax Base
19 20-40 ES Prior Year Net Taxable Income
19 60-80 28% Net Gains Adj
20 20-40 1231 Net Gains Adj
21 27-48 1042S WH of Sect 1445 Amt
22 27-48 1042S WH of Sect 1446 Amt
24 21–23 Current Page Number
24 28–30 Last Page Number
24 48–50 Next Page Number

Exhibit 2.3.59-55 
Command Code BMFOL Return Form CT-1 Display

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LINE POSITION DESCRIPTION AND VALIDITY
     
1 01–05 Command Code: BMFOL or BMFOR
1 06 Command Definer Code: R
1 07–28 TIN, Display File Source Code, MFT, Tax Period, Plan Number
1 59–62 Name Control
1 76–80 Potentially Dangerous Taxpayer Indicator: *PDT*
    Caution Indicator:*CAU*
2 01–17 DLN
2 71–72 Cycle of Latest Update
2 76–80 ≡ ≡ ≡ ≡
3 01–09 Record From Retention Register
3 11–45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3 47–73 Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5 04-06 Substitute for Return (SFR) Indicator
5 08–17 Assessment Date
5 19–24 Transaction Cycle
5 27–47 Remittance Amount
5 49–58 Transaction Date
5 60–80 Total Tax Liability Amount
6 15 Designee Checkbox
    blank = Insignificant
    1 = Checkbox checked on return
6 32-36 Designee Pin
6 49-60 Preparer Phone Number
6 72-80 Audit Codes
7 11 Preparer Checkbox
7 28-36 Preparer PTIN
7 49-57 Preparer EIN
7 72-73 Foreign Code
8 28–37 Correspondence Received Date:
8 52 RPS Indicator
8 78 Math Status Code
9 20 Months Delinquent
     The number of months for which a delinquency penalty was assessed
9 42–47 Taxpayer Notice Codes
9 73 Penalty and Interest Code
10 23–32 Alpha Condition Codes
10 42-44 ISSC Code
11 19–39 Tax per Taxpayer
11 44–48 6020B Indicator
    blank = not present
    6020B = present
13 20–40 Total Railroad Retirement Tax
13 60–80 FTD Credit Claimed
14 20–40 Total Railroad Unemployment Repayment Tax
14 60-80 Total Railroad Retirement Taxes for Year
15 20-40 Total Tax Based Upon Compensation
15 60-80 Adjustments to Tax Based Upon Compensation
16 20-40 Total Railroad Retirement Tax Deposits
18 35-55 Tier I Employer: - Compensation (Wages)
18 60-80 Tier I Employee: - Compensation (Wages)
19 35-55 Tier I Employer: Medicare - Compensation (Wages)
19 60-80 Tier I Employee: Medicare - Compensation (Wages)
20 35-55 Tier I Employer: - Sick Pay
20 60-80 Tier I Employee: - Sick Pay
21 35-55 Tier I Employer: Medicare - Sick Pay
21 60-80 Tier I Employee: Medicare - Sick Pay
23 35-55 Tier II Employer : Compensation (Wages)
23 60-80 Tier II Employee : Compensation (Wages)
24 21–23 Current Page Number
24 28–30 Last Page Number
24 48–50 Next Page Number

Exhibit 2.3.59-56 
Command Code BMFOL Return Form CT-1 Display (Page 2)

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LINE POSITION DESCRIPTION AND VALIDITY
     
1 01–05 Command Code: BMFOL or BMFOR
1 06 Command Definer Code: R
1 07–28 TIN, Display File Source Code, MFT, Tax Period, Plan Number
1 59–62 Name Control
1 76–80 Potentially Dangerous Taxpayer Indicator: *PDT*
    Caution Indicator:*CAU*
2 01–17 DLN
2 71–72 Cycle of Latest Update
2 76–80 ≡ ≡ ≡ ≡
3 01–09 Record From Retention Register
3 11–45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3 47–73 Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5 19-39 Tax on Comp Computer
5 60-80 Tax on Sick Computer
8 40-60 Exempt Comp/Sick Pay After March Emp #
9 40-60 Exempt Comp Paid After March
10 40-60 Current Hire Comp Tax Credit
11 40-60 Current Hire Comp Tax Credit-Comp
12 40-60 Exempt Sick Pay Paid After March
13 40-60 Current Hire Sick Pay Tax Credit
14 40-60 Current Hire Sick Pay Tax Credit - Comp
15 40-60 March 2010 Exempt Comp/Sick Pay Emp #
16 40-60 March 2010 Exempt Compensation
17 40-60 March Hire Refundable Tax Credit
18 40-60 March Hire Refundable Tax Credit - Comp
24 21–23 Current Page Number
24 28–30 Last Page Number
24 48–50 Next Page Number

Exhibit 2.3.59-57 
Command Code BMFOL Return Form 940 Display

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LINE POSITION DESCRIPTION AND VALIDITY
     
1 01–05 Command Code: BMFOL or BMFOR
1 06 Command Definer Code: R
1 07–16 EIN
1 18–19 MFT
1 20–25 Tax Period
1 26–28 Plan Number
1 59–62 Name Control
1 76–80 Potentially Dangerous Taxpayer Indicator: *PDT*
    Caution Indicator:*CAU*
2 01–17 DLN
2 71–72 Cycle of Latest Update
2 76–80 ≡ ≡
3 01–09 Record From Retention Register
3 11–45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3 47–73 Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5 04-06 Substitute for Return (SFR) Indicator
5 08–17 Assessment Date
5 19–24 Transaction Cycle
5 27–47 Remittance Amount
5 49–58 Transaction Date
6 15 Designee Checkbox
    blank = Insignificant
    1 = Checkbox checked on return
6 32-36 Designee Pin
6 49-60 Preparer Phone Number
6 72-80 Audit Codes
7 11 Preparer Checkbox
7 28-36 Preparer PTIN
7 49-57 Preparer EIN
7 72-73 Foreign Code
8 27–36 Correspondence Received Date
8 44 RPS Indicator
8 60 Schedule Indicator
8 80 Math Status Code
9 20 Months Delinquent
9 42-47 Taxpayer Notice Codes
9 50–54 6020B Indicator
    blank = not present
    6020B = present
9 80 Penalty and Interest Code
10 23–32 Alpha Condition Codes
10 34-45 First Return literal
10 59 Opening Employment Code
10 61-80 FTD Penalty Waiver Code (literal and value will appear if value is 24 or 25)
    24 = Frequency Waiver
    25 = Tolerance Waiver
11 16-17 Deposit State
11 46 Multiple State Checkbox
11 65 Schedule R Ind
11 78-80 ISSC Code
12 21–41 Tax per Taxpayer
12 60-80 Overpayment/Balance Due
13 21–41 Total Taxable Wages
13 60–80 FTD Credit Claimed
14 21-41 FUTA Taxes Before Adjustments
16 20-40 All Wages Excluded from State Unemployment Tax
16 60-80 Some Wages Excluded from Unemployment Tax or Late Payment
17 20–40 lst Quarter Liability
17 60–80 2nd Quarter Liability
18 20–40 3rd Quarter Liability
18 60–80 4th Quarter Liability
19 20-40 Proposed FTD Penalty
21 17 Multiple Identification Indicator
    1 = More than one state
21 30 ABCD Indicator
21 60-80 Allowable Credits SSC
22 20–40 Gross Tax
22 60–80 Total Tentative Credit
24 21–23 Current Page Number
24 28–30 Last Page Number
24 48–50 Next Page Number

Exhibit 2.3.59-58 
Command Code BMFOL Return Form 940 Display (Page 2)

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LINE POSITION DESCRIPTION AND VALIDITY
     
1 01–05 Command Code: BMFOL or BMFOR
1 06 Command Definer Code: R
1 07–16 EIN
1 18–19 MFT
1 20–25 Tax Period
1 26–28 Plan Number
1 59–62 Name Control
1 76–80 Potentially Dangerous Taxpayer Indicator: *PDT*
    Caution Indicator:*CAU*
2 01–17 DLN
2 71–72 Cycle of Latest Update
2 76–80 ≡ ≡ ≡ ≡ ≡
3 01–09 Record From Retention Register
3 11–45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3 47–73 Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
6-23 04–05 State Code
6-23 7–27 Credit Reduction
6-23 30–31 State Code
6-23 34–54 Credit Reduction
6-23 57–58 State Code
6-22 60–80 Credit Reduction
24 21–23 Current Page Number
24 28–30 Last Page Number
24 48–50 Next Page Number

Exhibit 2.3.59-59 
Command Code BMFOL BMF Return Form 943 Display

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 01–05 Command Code: BMFOL or BMFOR
1 06 Command Definer Code: R
1 07–16 EIN
1 18–19 MFT
1 20–25 Tax Period
1 26–28 Plan Number
1 59–62 Name Control
1 76–80 Potentially Dangerous Taxpayer Indicator: *PDT*
    Caution Indicator:*CAU*
2 01–17 DLN
2 71–72 Cycle of Latest Update
2 76–80 ≡ ≡ ≡ ≡
3 01–09 Record From Retention Register
3 11–45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3 47–73 Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
5 04-06 Substitute for Return (SFR) Indicator
5 08–17 Assessment Date
5 19–24 Transaction Cycle
5 27–47 Remittance Amount
5 49–58 Transaction Date
5 60–80 Total Tax Liability Amount
6 15 Designee Checkbox
    blank = Insignificant
    1 = Checkbox checked on return
6 32-36 Designee Pin
6 49-60 Preparer Phone Number
6 72-80 Audit Codes
7 11 Preparer Checkbox
7 28-36 Preparer PTIN
7 49-57 Preparer EIN
7 72-73 Foreign Code
8 28–37 Correspondence Received Date:
8 44 RPS Indicator
8 56-58 ISSC Code
8 78 Math Status Code
9 15 Months Delinquent
9 32-37 Taxpayer Notice Codes
9 51 Penalty and Interest Code
9 65 Schedule Indicator
9 78 ROFTL Code
10 23–32 Alpha Condition Codes
10 54-63 COBRA Recipient count
11 19–39 Tax per Taxpayer
11 39-43 6020B Indicator
11 60-80 COBRA Premium Payment amt
12 15–16 Deposit State
12 33–34 Deposit Requirements Indicator
12 58 Previous Module Base Code
    0 = Penalty Exclusion
    1 = Monthly
    2 = Semi-weekly
    3 = Monthly/Daily/Semi-weekly
    4 = Semi-weekly/Daily/Semi-weekly
12 61-80 FTD Penalty Waiver Code (literal and value will appear if value is 24 or 25)
    24 = Frequency Waiver
    25 = Tolerance Waiver
15 20–39 Taxable Cash Wages
15 60–80 FTD Credit Claimed
16 20–40 Adjusted Total SSA/Medicare Tax
16 60–80 Adjusted Total Tax Withheld
17 20–40 Adjusted SSA Medicare Taxes
17 60–80 Advanced Earned Income Credit
18 20–39 Total Medicare Wages
18 60–79 Medicare Tax Generated
19 20-39 FTD Penalty
19 60-79 Proposed FTD Penalty
20 20-39 Addl Med Wage
24 21–23 Current Page Number
24 28–30 Last Page Number
24 48–50 Next Page Number

Exhibit 2.3.59-60 
Command Code BMFOL BMF Return Form 943 Display (PAGE 2)

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LINE POSITION DESCRIPTION AND VALIDITY
     
1 01–05 Command Code: BMFOL or BMFOR
1 06 Command Definer Code: R
1 07–16 EIN
1 18–19 MFT
1 20–25 Tax Period
1 26–28 Plan Number
1 59–62 Name Control
1 76–80 Potentially Dangerous Taxpayer Indicator: *PDT*
    Caution Indicator:*CAU*
2 01–17 DLN
2 71–72 Cycle of Latest Update
2 76–80 ≡ ≡ ≡ ≡
3 01–09 Record From Retention Register
3 11–45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)
3 47–73 Filing Requirements (Up to Four)—Plus Sign (+) if More (blank for BMFOR)
7 20-40 1st Month TX Liab
7 60-80 2nd Month TX Liab
8 20-40 3rd Month TX Liab
8 60-80 4th Month TX Liab
9 20-40 5th Month TX Liab
9 60-80 6th Month TX Liab
10 20-40 7th Month TX Liab
10 60-80 8th Month TX Liab
11 20-40 9th Month TX Liab
11 60-80 10th Month TX Liab
12 20-40 11th Month TX Liab
12 60-80 12th Month TX Liab
15 40-60 Exempt Wages Paid After March Emp #
16 40-60 Exempt Wage Paid After March
17 40-60 Current Hire Tax Credit
18 40-60 Current Hire Tax Credit-Comp
19 40-60 Total Taxes before Adjustments
20 40-60 March 2010 Exempt Wages/Tips Emp #
21 40-60 March 2010 Exempt Wages
22 40-60 March Hire Refundable Tax Credit
23 40-60 March Hire Refundable Tax Credit - Comp
24 21–23 Current Page Number
24 28–30 Last Page Number
24 48–50 Next Page Number

Exhibit 2.3.59-61 
Command Code BMFOL Return Form 943 Display (PAGE 3)

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LINE POSITION DESCRIPTION AND VALIDITY
     
1 01–05 Command Code: BMFOL or BMFOR
1 06 Command Definer Code: R
1 07–16 EIN
1 18–19 MFT: 11
1 20–25 Tax Period
1 26–28 Plan Number
1 59–62 Name Control
1 76–80 Potential Dangerous Taxpayer Indicator: *PDT*
    Caution Indicator:*CAU*
2 01–17 DLN
2 71