For any program completion or ECC-MTB date or periodically scheduled input, output, shipping or completion date which falls on a holiday on which the Submission Processing Center does not work, the completion date must be considered as the last workday prior to the holiday. When the holiday falls on a Monday, weekend processing will be considered timely if completed and shipped on Tuesday. This statement does not refer to assessment dates which fall on a holiday.

To ensure the campuses and their customers know, and remember, the holiday schedules, the Computing Centers will send an Info Alert out prior to each holiday and remind them.

Forms 1041 and 1120 Business Master File (BMF) due a refund are processed during an accelerated cycle to minimize interest paid. The accelerated refund cycle procedures will be coordinated with ECC-MTB and Financial Management Service (FMS) by the Director, Wage and Investment Submission Processing (W:CAS:SP) to ensure the cycles of interest-free refunds are issued timely. (See IRM 3.30.123.4.2; 3.30.123.6.1.5; 3.30.123.7.14; 3.30.123.7.19.1; and Exhibit 3.30. 123–3)

Years ago, ECC-MTB realized the need for a "shorthand" method of identifying processing and data — which convey unique, definitive meanings to all personnel involved with ECC-MTB processing operations and can be used conveniently for a variety of operational documents and records.

Rather than trying to explain the make-up of the entire symbol, which in most cases would not be needed, used or understood by most users, we have given our entire attention to providing an explanation for the first and third alphabetic characters of the symbol.

The first alphabetic character of any symbol should be one of the characters listed below:

The second alphabetic character will be selected from this list:

The third alphabetic character of any symbol should be one of those listed below:

The priority of IMF edit operations shall normally be as follows based on the due date for daily/weekly output.

The priority of BMF edit operations shall normally be as follows based on the due date for weekly output.

It is the responsibility of the FUTA Coordinator at ECC-MTB to:

SB/SE Campus FUTA Coordinators — All telephone calls regarding problems with the FUTA recertification program will be made to Headquarters (HQ) FUTA Staff - HQ FUTA Staff will contact ECC-MTB.

The following table provides time frames for work actions:

EPMF weekly (PPW) outputs will be shipped by Friday of the cycle.

Monthly Master File Extractions are performed at ECC-MTB at four week (sometimes five week) intervals. Each extraction actually spans a three-week time frame.

The cycle designation is given as the first week of the three-week period. For example, extractions to be performed in weeks 39–41 are given the designation of YYYY39. They begin in week 39 and are completed in week 41. Normally, all output from these extractions will be shipped/electronically transmitted by ECC-MTB by Friday of the third week. In the aforementioned example, it would be Friday of week 41. However, unless that output is essential to a continuance of scheduled processing at either ECC-MTB or Submission Processing Centers, shipments made in time to reach the recipients by the following Monday will be considered timely.

The following table provides timeliness information related to Paper IRP Processing:

The following table contains timeliness information related to Magnetic Media Processing:

The following table contains timeliness information related to CTW/8805/8288A Information Returns Processing.

The following table provides timeliness information for Combined Federal/State Program:

The following table contains timeliness information for W–2 Input Data Processing:

The following table contains timeliness information related to W–3 Reconciliation Processing (CAV):

The following table contains timeliness information related to Processing SSA Cases:

The following table contains timeliness information related to the Payee TIN Perfection Program:

The following table contains timeliness information related to ECC-MTB Assimilation and CFOL File Correlation and Creation.

The following table contains timeliness information related to Employee Tax Compliance IMF Test File Preparation for Tax Year 2010 and 2012 processing.

The following table contains timeliness information related to Employee Tax Compliance for Tax Year 2010 and 2012 processing:

The following table contains timeliness information related to the Regular Delinquency Programs for Tax Year 2012.

An IRS employee file will be received from NFC biweekly. A contractor/TIGTA employee file will be received from IAP biweekly. Upon receipt, biweekly processing (IAB-A) will create:

Biweekly processing should continue indefinitely. Contact the analyst for any clarifications.

The following table contains timeliness information related to the Second Underreporter Correlation (IAS-PY52U):

Weekly Selection and Processing (IAW-U) starts the week of February 03, 2012, CY 06.

The following table contains timeliness information related to the First Underreporter Correlation (IAS-PY30U):

The following table contains information related to the Weekly Selection and Processing (IAW-U). (Starts the week of August 31, 2012, CY 36 - End 1^st Correlation selection 12-30-2012).

Weekly Selections from the Information Returns Master File (IRMF) are performed at ECC-MTB based on requests received via command code IRPTR. However, at four week intervals (monthly), additional selections are made for a variety of other users requesting information from the IRMF. All selected data will be shipped no later than two weeks after processing.

The following table contains timeliness information related to the Information Returns Penalties Program:

The following table contains timeliness information related to Payer Master File (PMF):

The following table contains timeliness information related to the Allocated Tips Program:

The following table contains timeliness information related to Incorrect TIN Backup Withholding:

The following table contains timeliness information related to the Incorrect Information Penalty Program.

The following table contains timeliness information related to Backup Withholding — Unreported Income Monthly Processing (IAM-T):

The following table contains timeliness information related to Backup Withholding — Unreported Income Annual Processing (IAM-T):

The following table contains timeliness information related to the Office of Tax Administration Report:

ECC-MTB will ship processed IRMF requests files to Submission Processing Centers weekly — by Tuesday of each week except for approximately every fourth week when the files are shipped by Friday. (See Exhibit 2.7.9-5) The cycles for shipment on Friday are Cycles 04, 07, 11, 15, 19, 23, 26, 29, 33, 37, 41, 45, 49, and 52/53. (See IRM 2.7.9.18.12)

The following table contains timeliness information related to the Returns Program Case Analysis System:

Provide return data for Tax Year 2011 to state tax agencies to assure taxpayer compliance with state tax laws. (Authority IRC 6103 (d))

The following table contains timeliness information related to a related to IMF CREF Perfection

The following table contains timeliness information related to a foreign person's U.S. source of income subject to withholding program.

CFOL provides service wide on-line access to master file information residing at ECC-MTB via the Real Time network.

This capability places certain data files on-line which are accessible through terminals in the Real Time network. The corporate files reside on data bases located at ECC-MTB. Specific command codes for the National Account Profile (NAP).

The corporate databases are composed of the following master files: Individual (IMF), Business (BMF), Employee Plans (EPMF), Payer (PMF), and Information Returns (IRMF). Other files available on the CFOL network include the Returns Transaction File (RTF). Centralized Authorization File (CAF), Information Reporting Program (IRP), Name Search File (NSF), Recoverable Retention Register (RRR), and Preparer Listing.

The Returns Inventory and Classification System (RICS) database contains information on Employee Plans and Exempt Organizations (EP/EO). Users may access information related to EP/EO returns via X/Windows Motif or an off-the-shelf ad hoc query package.

The Tax Return Database (TRDB) subsystem stores 100% of Electronic Filing (ELF), Electronic Management Subsystem (EMS) and Telefile information submitted on Forms 1040, 1040A and 1040EZ plus all related forms and schedules for tax year 1998 and beyond. Additionally, Forms 941, 1041 and 1065 data received via BMF magnetic tape, EMS and Telefile is also received by TRDB at ECC-MTB for tax years 1998 and beyond (Note: Form 1065 was not filed electronically prior to tax year 1999). Command Code TRDBV allows the IDRS user read-only access to this tax return information, filer information and pipeline processing status history information. Command Code TRPRT allows the IDRS user to request a graphical print of a tax return stored on TRDB. Command Code TRERS is used for document perfection.

Corporate Files On-Line (CFOL) provides many benefits such as:

ECC-MTB CFOL Real-Time Availability Schedule:

GMFCK is a program which executes twice daily for Submission Processing Centers in the processing of paper returns. Each Submission Processing Center will submit a file (via CONNECT:Direct) to ECC-MTB, first for validation and data retrieval in run RTM88 and secondly in run RTM89 for processing against the Duplicate TIN Use Database (commonly referred to as DUPDB or DUPTIN). GMFCK determines the type of process to be performed, via a field known as PROCESS-TYPE-CD.

Questionable Refund Program (QRPCK — i.e., RTM81). QRPCK will retrieve information from the DM1 pertaining to dependent TINs, primary TINs, and secondary TINs.

ELFCK will validate TIN/name control. Subsequently, the use of TINs will be recorded on the DUPTIN database. ELFCK will also call a subroutine to access the BMFOL files in order to retrieve the business operation date for selected EINs.

Processing for the Electronic Transmitted Documents (ETD) is a separate program, run number (RTM86) and referred to as ETDCK. ELFCK runs twice a day per ELF center and ETDCK runs once a day for the same five centers.

DM1CK (i.e., DM1CKB — for DM1CK batch access — and DM1CKC for CICS access) accesses the DM1 and validates TIN and name control for TINs. In addition, if TIN/name control match, information maintained on the DM1 is returned to the calling program. This information may include date of birth, date of death, gender, citizenship information, and name control information. DM1CK is a subroutine currently called by the NAP validation batch programs, GMFCK, ELFCK (DM1CKB), and by the CICS NAP validation program, ERSCK (DM1CKC).

TD9DUPCK — DUPCK, as it is commonly referred to, is a subroutine that checks for prohibited duplicate users of TINs on the DB2 Duplicate TIN Use Database for the current processing year. This database is created and maintained within the Tax Data On-Line Branch by theOn-Line Data and Access Section. Both electronically filed returns and paper returns are processed against the DUPDB in order to record the various use of TINs and to identify any prohibited uses of those TINs. The Returns and Corporate Database Section maintains the database for the current processing year, as well as two prior processing years. Information from these three databases may be viewed through the command code DUPOL. See IRM 102.3, Chapter 68.