000
Establish Account
001
Resequence Account (TIN Change)
002
Resequence Merge Fail
003
Duplicate Tax Modules are not Resequenced
004
BMF Partial Merge
005
Resequenced Account or Plan For Merge
006
Merge Plan Resequenced
007
Carrier Transaction
008
IMF/BMF Complete Merge
011
Change EIN or SSN or Plan Number
012
Reopen Entity Account or Plan
013
Name Change
014
Address Change
015
Location and/or Zip Code Change
016
Miscellaneous Entity Code Change
017
Spouse SSN
018
Release Undeliverable Refund Check Freeze
019
Area Office Change
020
Close Account
022
Delete EO Submodule
023
Reverse The Election To Lobby
024
Election To Lobby
025
No Resequence SSN
026
Delete Changed TIN
030
Update Location Codes
040
Direct Change To Valid SSN
041
Direct Change To Invalid SSN
052
Reversal of TC 053, 054, 055
053
Plan Year Ending Month Change
054
Retained FYM
055
Change or Adopt New FYM
057
Reversal of TC 054, 055
058
Rejection of Form 8716
059
Rejection of Form 1128
060
Elect Foreign Sales Corporation (FSC)
061
Revoke Reverses TC 060, 063, 064, or 065
062
Erroneous
063
FSC Election Received
064
FSC Election Denied
065
FSC Revocation Received
066
Terminate FSC Received
070
Church Exemption from Social Security Taxes
071
Revocation of Church Exemption from Social Security Taxes
072
Deletion of TC 070 Input in Error
073
Correction of Erroneous Revocation / Termination
076
Acceptance of Form 8832
077
Reversal of TC 076
078
Rejection of Form 8832, Entity Classification Election
079
Revocation of Form 8832, Entity Classification Election
080
Validates Spouse’s SSN
082
Acceptance of Form 8869
083
Reversal of TC 082
084
Termination of Form 8869
085
Reversal of TC 084
086
Effective Date of Revocation
087
Reversal of TC 086
090
Small Business Election
091
Terminate Small Business
092
Reverses TC 090, 093, 095,097
093
Application for Small Business Election
094
Application for Small Business Denied
095
Application for Small Business Pending
096
Small Business Election Terminated
097
Application for Small Business Pending National Office Approval
098
Establish or Change in a Fiduciary Relationship
099
Termination of Fiduciary Relationship
100
Acceptance of Qualified Subchapter S Trust (QSST)
101
Revocation of Qualified Subchapter S Trust (QSST)
102
Acceptance of Electing Small Business Trust (ESBT)
103
Revocation of Electing Small Business Trust (ESBT)
110
Designates Windfall Profits Tax Return to GMF Unpostable System
120
Account Disclosure Code
121
Employee Plan Characteristics
122
Reversal of Employee Plan Characteristics
123
Update of Employee Plan Characteristics
125
Plan Termination
126
Reversal of Termination
127
Administrator Data Change
128
Administrator Data Change
129
HHS Request
130
Entire Account Frozen from Refunding
131
Reversal of TC 130 Refund Freeze
132
Reversed TC 130
136
Suppress FTD Alert
137
Reverse Supress
140
IRP Delinquency Inquiry
141
Delinquency Inquiry
142
Delinquency Investigation
148
Issuance of TDA
149
Reversal of TC 148
150
Return Filed & Tax Liability Assessed
151
Reversal of TC 150 or 154
152
Entity Updated by TC 150
154
Posting F5330 Data
155
1st Correspondence Letter Sent
156
Subsequent Correspondence Sent
157
Schedule A
159
Settlement Data
160
Manually Computed Delinquency Penalty
161
Abatement of Delinquency Penalty
162
Failure to File Penalty Restriction Deletion
166
Delinquency Penalty
167
Abate Delinquency Penalty
170
Estimated Tax Penalty
171
Abatement of Estimated Tax Penalty
176
Estimated Tax Penalty
177
Abatement of Estimated Tax Penalty
180
Deposit Penalty
181
Deposit Penalty Abatement
186
FTD (Deposit) Penalty Assessment
187
Abatement of FTD Penalty Assessment
190
Manually Assessed Interest Transferred In
191
Interest Abatement
196
Interest Assessed
197
Abatement of Interest Assessed
200
Taxpayer Identification Number Penalty Assessment
201
Taxpayer Identification Number Penalty Abatement
234
Assessed Daily Delinquency Penalty
235
Abates Daily Delinquency Penalty
238
Daily Delinquency Penalty
239
Abatement of Daily Delinquency Penalty
240
Miscellaneous Penalty
241
Abate Miscellaneous Civil Penalty
246
Form 8752 or 1065 Penalty
247
Abatement of 1065 Penalty
270
Manual Assessment Failure to Pay Tax Penalty
271
Manual Abatement of Failure to Pay Tax Penalty
272
Failure to Pay Penalty Restriction Deletion
276
Failure to Pay Tax Penalty
277
Abatement of Failure to Pay Tax Penalty
280
Bad Check Penalty
281
Abatement of Bad Check Penalty
286
Bad Check Penalty
287
Reversal of Bad Check Penalty
290
Additional Tax Assessment
291
Abatement Prior Tax Assessment
294
Additional Tax Assessment with Interest Computation Date
295
Abatement of Prior Tax Assessment with Interest Computation Date
298
Additional Tax Assessment with Interest Computation Date
299
Abatement of Prior Tax Assessment Interest Computation Date
300
Additional Tax or Deficiency Assessment by Examination Div. or Collection Div.
301
Abatement of Tax by Examination or Collection Div.
304
Additional Tax or Deficiency, Assessment by Examination, Div.with Interest Computation Date
305
Abatement of Prior Tax Assessment by Examination Div. with Interest Computation Date
308
Additional Tax or Deficiency Assessment by Examination or Collection Div. with Interest Computation Date
309
Abatement of Prior Tax Assessment by Examination Div. with Interest Computation date
310
Penalty for Failure to Report Income from Tips
311
Tip Penalty Abatement
320
Fraud Penalty
321
Abatement of Fraud Penalty
336
Interest Assessment on Additional Tax or Deficiency
337
Abatement of Interest Assessed on Additional Tax or Deficiency
340
Restricted Interest Assessment
341
Restricted Interest Abatement
342
Interest Restriction Deletion
350
Negligence Penalty
351
Negligence Penalty Abatement
360
Fees & Collection Costs
361
Abatement of Fees & Collection Costs
370
Account Transfer-In
380
Overpayment Cleared Manually
386
Clearance of Overpayment
388
Statute Expiration Clearance to Zero Balance and Removal
389
Reversal of Statute Expiration
400
Account Transfer-out
402
Account Re-Transferred-In
420
Examination Indicator
421
Reverse Examination Indicator
424
Examination Request Indicator
425
Reversed TC 424
427
Request Returns from SERFE file
428
Examination or Appeals Case Transfer
429
Request AIMS Update from MF
430
Estimated Tax Declaration
432
Entity Updated by TC 430
446
Merged Transaction Indicator
450
Transferee Liability Assessment
451
Reversal of TC 450
459
Prior Quarter Liability, Forms 941 and 720
460
Extension of Time for Filing
462
Correction of a TC 460 Transaction Processed in Error
463
Waiver to File on Mag Tape
464
Reversal of TC 463
468
Extension of Time to Pay Estate Tax
469
Reversal of TC 468
470
Taxpayer Claim Pending
471
Reversal of Taxpayer Claim Pending
472
Reversal of Taxpayer Claim Pending
474
Interrupts Normal Delinquency Processings
475
Permits TDI Issuance
480
Offer-in-Compromise Pending
481
Offer-in-Compromise Rejected
482
Offer-in-Compromise Withdrawn/Terminated
483
Correction of Erroneous Posting of TC 480
488
Installment and/or Manual Billing
489
Installment Defaulted
490
Mag Media Waiver
494
Notice of Deficiency
495
Closure of TC 494 or correction of TC 494 processed in error
500
Military Deferment
502
Correction of TC 500 Processed in Error
503
TC 500 changed to 503 when posting TC 502
510
Releases Invalid SSN Freeze on Refunds
520
IRS Litigation Instituted
521
Reversal of TC 520
522
Correction of TC 520 Processed in Error
524
Collateral Agreement Pending
525
Collateral Agreement No Longer Pending
528
Terminate Stay of Collection Status
530
Currently not Collectible Account
531
Reversal of a Currently not Collectible Account
532
Correction of TC 530 Processed in Error
534
Expired Balance Write-off, accrued or assessed
535
Reversal of Expired Balance Write-off
537
Reversal of Currently not Collectible Account Status
538
Trust Fund Recovery Penalty Cases
539
Trust Fund Recovery Penalty Case Reversal
540
Deceased Taxpayer
542
Correction to TC 540 Processed in Error
550
Waiver Extension of Date Collection Statute Expires
560
Waiver Extension of Date Assessment Statute Expires
570
Additional Liability Pending/or Credit Hold
571
Reversal of TC 570
572
Correction of TC 570 Processed in Error
576
Unallowable Tax Hold
577
Reversal Of TC 576
582
Lien Indicator
583
Reverse Lien Indicator
586
Transfer/revenue receipt cross ref. TIN
590
Satisfying Trans. Not liable this Tax period
591
Satisfying Trans. No longer liable for tax for same MFT if not already delinquent
592
Reverse 59X Trans.
593
Satisfying Trans. Unable to locate taxpayer
594
Satisfying Trans. Return previously filed
595
Satisfying Trans. Referred to Examination
597
Satisfying Trans. Surveyed satisfies this module only
598
Satisfying Trans. Shelved - satisfies this module only
599
Satisfying Trans. Returned secured-satisfies this module only
600
Underpayment Cleared Manually
604
Assessed Debit Cleared
605
Generated Reversal of TC 604
606
Underpayment Cleared
607
Reversal of Underpayment Cleared
608
Statute Expiration Clearance to Zero Balance and Remove
609
Reversal of Statute Expiration
610
Remittance with Return
611
Remittance with Return Dishonored
612
Correction of 610 Processed in Error
620
Initial Installment Payment: Form 7004
621
Installment Payment Check Dishonored
622
Correction of TC 620 Processed in Error
630
Manual Application of Appropriation Money
632
Reversal of Manual Application of Appropriation Money
636
Separate Appropriations Refundable Credit
637
Reversal of Separate, Appropriations Refundable Credit
640
Advance Payment of Determined Deficiency or Underreporter Proposal
641
Dishonored Check on Advance Payment
642
Correction of TC 640 Processed in Error
650
Federal Tax Deposit
651
Dishonored Federal Tax Deposit
652
Correction of FTD Posted in Error
660
Estimated Tax
661
ES payment or FTD Check Dishonored
662
Correction of TC 660 Processed in Error
666
Estimated Tax Credit Transfer In
667
Estimated Tax Debit Transfer Out
670
Subsequent Payment
671
Subsequent Payment Check Dishonored
672
Correction of TC 670 Processed in Error
673
Input of a TC 672 Changes an existing TC 670 to TC 673
678
Credits for Treasury Bonds
679
Reversal of Credits for Treasury Bonds
680
Designated Payment of Interest
681
Designated Payment Check Dishonored
682
Correction of TC 680 Processed in Error
690
Designated Payment of Penalty
691
Designated Payment Check Dishonored
692
Correction of TC 690 Processed in Error
694
Designated Payment of Fees and Collection Costs
695
Reverse Designated Payment
700
Credit Applied
701
Reverse Generated Overpayment Credit Applied
702
Correction of Erroneously Applied Credit
706
Generated Overpayment Applied from Another Tax Module
710
Overpayment Credit Applied from Prior Tax Period
712
Correction of TC 710 or 716 Processed in Error
716
Generated Overpayment Credit Applied from Prior Tax Period
720
Refund Repayment
721
Refund Repayment Check Dishonored
722
Correction of TC 720 Processed in Error
730
Overpayment Interest Applied
731
Reverse Generated Overpayment Interest Applied
732
Correction of TC 730 Processed in Error
736
Generated Interest Overpayment Applied
740
Undelivered Refund Check Redeposited
742
Correction of TC 740 Processed in Error
756
Interest on Overpayment Transferred from IMF
760
Substantiated Credit Payment Allowance
762
Correction of TC 760 Processed In Error
764
Earned Income Credit
765
Earned Income Credit Reversal
766
Generated Refundable Credit Allowance
767
Generated Reversal of Refundable Credit Allowance
768
Earned Income Credit
771
Interest Reversal Prior to Refund Issuance
772
Correction of TC 770 Processed in Error or interest netting
776
Generated Interest Due on Overpayment
777
Reverse Generated Interest Due Taxpayer or interest netting
780
Master File Account Compromised
781
Defaulted Account Compromise
782
Correction of TC 780 Processed in Error
788
All Collateral Conditions of the Offer Completed
790
Manual Overpayment Applied from IMF
792
Correction of TC 790 Processed in Error
796
Overpayment Credit from IMF
800
Credit for Withheld Taxes
802
Correction of a TC 800 Processed in error
806
Credit for Withheld Taxes & Excess FICA
807
Reversed Credit for Withheld Taxes
810
Refund Freeze
811
Reverse Refund Freeze
820
Credit Transferred
821
Reverse Generated Overpayment Credit Transferred
822
Correction of an Overpayment Transferred In Error
824
Overpayment Credits Transferred to Another or to Non-MF Accounts
826
Overpayment Transferred
830
Overpayment Credit Elect (Transferred) to Next Periods Tax
832
Correction of Credit Elect
836
Overpayment Credit Elect Transferred to Next Periods Tax
840
Manual Refund
841
Cancelled Refund Check Deposited
842
Refund Deletion
843
Check Cancellation Reversal
844
Erroneous Refund
845
Reverse Erroneous Refund
846
Refund of Overpayment
850
Overpayment Interest Transfer
851
Reverse Generated Overpayment Interest Transfer
852
Correction of TC 850 Processed in Error
856
Overpayment Interest Transfer by Computer
860
Reverses Erroneous Abatement
876
Interest on Overpayment Transferred to BMF
890
Manual Transfer of Overpayment Credits to BMF
892
Correction of TC 890 Processed in Error
896
Overpayment Credit Offset
897
DMF Offset Reversal
898
FMS TOP Offset
899
FMS TOP Offset reversal or Agency Refund/Reversal
901
Delete IDRS Indicator
902
Campus IDRS Indicator
903
Master File IDRS Entity Delete
904
Notify IDRS Entity or Module not Present
920
IDRS Notice Status
922
IRP Underreporter
924
IRP Communication
930
Return Required Suspense
932
Reverse Return Required Suspense
960
Add/Update Centralized Authorization File Indicator Reporting Agents File
961
Reverse Centralized Authorization File Indicator
970
F720 Additional Schedules; or F945 liability amounts from F945-A and related dates, F941 liability amounts from Schedule B and related dates
971
Miscellaneous Transaction
972
Reverses Amended/ Duplicate Return XREF TIN/ Tax Period Data
973
Application for Tentative Refund F1139 Processed Return Filed-8038 Series Return and Additional Filing of Form 5330
976
Posted Duplicate Return
977
Posted Amended Return Posted Consolidated Generated Amended, Late Reply, or DOL Referral
980
W-3/1096 Transaction
982
CAWR Control DLN Transaction
984
CAWR Adjustment Transaction
986
CAWR Status Transaction
990
Specific Transcript
991
Open Module Transcript
992
Complete or TaxClass Transcript
993
Entity Transcript
994
Two Accounts Failed to Merge/ Transcript Generated
995
Difference in Validity Status/ Transcript Generated
996
Follow-up on Uncollectible
998
Update Entity Information
