- 2.3.39.1 Overview CC FTPIN
- 2.3.39.2 Terminal Responses — CC FTPIN
- 2.3.39.3 Computation Restrictions CC FTPIN
- 2.3.39.4 Security Restrictions — CC FTPIN
- Exhibit 2.3.39-1 Command Code FTPIN Input Request Format
- Exhibit 2.3.39-2 Command Code FTPIN Output Error Display
- Exhibit 2.3.39-3 Command Code FTPIN Output Explanation Display for Debit Interest and Failure to Pay Penalty
- Exhibit 2.3.39-4 Command Code FTPIN Output Explanation Display for FTP Penalty
- Exhibit 2.3.39-5 Command Code FTPIN Output Explanation Display for Debit Interest
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Command code FTPIN displays explanations of the computation of FTP Penalty Overview and/or Debit Interest. The FTP explanation will be displayed first in the multiple screen response. The computations use only information accessed from the ITIF or BTIF tax module.
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Only tax periods subsequent to 198212 will be considered.
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For a complete computation, the module must not contain any of the restrictive conditions specified in the list of messages in See IRM 2.3.39.2.
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Command code FTPIN will not attempt a match of master file's computation in most cases. It will only attempt to match master files' computations on full paid modules (i.e., when the master file status is 10 or 12 and the master file and service center module balances are both zero). When computing on full paid modules, a literal will be displayed on the screen indicating a match or mismatch condition.
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The output of command code FTPIN should be reviewed and carefully interpreted if the input TO DATE is prior to the date on any posted/pending transaction that changes the principal. If this condition exists, the following warning message will be displayed on the last screen page: TRANSACTION(S) OCCURRING AFTER COMPUTE-TO-DATE. REVIEW MANUALLY.
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The following warning message will be displayed if there is a transaction amount too large to display on the computation breakdown screen. The computation will be completed, but asterisks will be displayed in the amount field. Command code TXMOD or a TIF EDIT (UTL99) can be used to determine the actual transaction amount.
"WARNING: *'s INDICATE TRANS AMT TOO LARGE TO DISPLAY. COMPUTATION COMPLETED OK" -
The command code will allow the TIN, MFT, tax period and name control to be passed from a preceding command code such as TXMOD and other PINEX command codes; thus eliminating the requirement to always input the data on the screen.
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The various screen displays for Command Code FTPIN are shown in See Exhibit 2.3.39-1. See Exhibit 2.3.39-2. See Exhibit 2.3.39-3. See Exhibit 2.3.39-4. See Exhibit 2.3.39-5.
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INVALID TIN — The requested TIN does not meet the standard validity criteria or is not IMF or BMF
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INVALID MFT — The requested MFT code does not meet the standard validity criteria
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INCONSISTENT MFT/TIN — The MFT code input is inconsistent with the type of account input
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MFT 13/55 INVALID FOR CC FTPIN — Civil penalty modules are not displayed or explained on CC FTPIN
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INVALID TXPD — The tax period input does not meet the standard validity criteria
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INCONSISTENT TXPD/MFT — The tax period input is inconsistent with the MFT input
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TAX PERIOD 198212 AND PRIOR INVALID FOR CC FTPIN — Any tax period 198212 and earlier is invalid for CC FTPIN
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INVALID COMPUTE-TO-DATE — The COMPUTE-TO-DATE input does not meet the standard validity criteria
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ACCOUNT NOT ON TIF — The requested TIN does not match an account on file
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REQUESTED TIN MATCHES DUMMY ACCOUNT ON TIF — The requested TIN matches a dummy account
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REQUESTED TIN MATCHES MEMO ACCOUNT ON TIF — The requested TIN matches a memo account
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TAX MODULE NOT ON TIF — The requested MFT and tax period does not have a matching module for that account
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REQUESTED TXPD MATCHES DUMMY MODULE ON TIF — The requested tax module is a dummy module
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REQUESTED TXPD MATCHES MEMO MODULE ON TIF — The requested tax module is a memo module
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UNABLE TO COMPUTE-NO POSTED RETURN — There is no posted return associated with this specific tax module
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NO DATE OF DEATH ON MODULE — MFT is 52 but there is no date of death on the module
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INSTALLMENT AGREEMENT. COMPUTE MANUALLY — MFT is 02 or 60 and taxpayer qualifies for an installment agreement
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INVALID FORMAT-CD ON POSTED-RET-REC — Indicates bad data on the TIF tax module. Notify Service Center Control Staff
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MFT 40/42/46/68/74/76 NOT VALID FOR FTPIN
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Due to the complex processing requirements, processing cannot always be terminated upon the first condition encountered that prevents computation of interest or FTP penalty. Therefore, in cases with multiple conditions, all non-compute conditions encountered will be reflected in the messages displayed on the screen. The messages and conditions that prevent computation of interest and/or FTP penalty are listed below.
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Message COMPUTATION HOLD ON INTEREST/FTP will be generated along with one or more of the following messages:
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UNREVERSED TC 500 OR TC 780 — TC 500 present without a TC 502 reversal OR TC 780 present without a TC 781/782 reversal
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UNREVERSED TC 534 — TC 535 for reversal is not present in the module
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MF STATUS CODE 14 — Status Code 14 is present in the Master File Status History Record
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MFT 52 WITH NO DATE OF DEATH — MFT Code is 52 AND there is no date of death on account
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941 FILING REQUIREMENT2 — PRIOR TO 197528 — BMF module with 941 Filing Requirement of 2 AND return posted prior to cycle 197528
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FEDERAL GOVERNMENT EMPLOYER — Employment code in Basic Entity Module is "F"
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STATE OR LOCAL GOVERNMENT EMPLOYER — Employment code in Basic Entity Module is "G" AND return posted prior to cycle 197528
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TO DATE IS PRIOR TO RDD — To date entered is prior to return due date with 941 filing requirement of 2 AND return posted between cycles 197528 and 197611 AND Entity District Office Code is 66 or 98
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ACCOUNT TRANSFERRED OUT/STATUS CODE 29 — Master File Status History Record contains a current status code of 29
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COMBAT ZONE TAXPAYER — Requires manual Interest and Failure to Pay penalty computation
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UNREVERSED TC 604 — A reversing TC 605 is not present in the module
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MF STAT 10/12 & SC MOD BAL ZERO/CREDIT — Self explanatory
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NO POSTED RETURN PRESENT — Self explanatory
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FOREIGN OPERATIONS DISTRICT 66 OR 98 — Self explanatory
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The message COMPUTATION HOLD ON FTP will be generated along with one or more of the following messages:
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NO FTP PENALTY ASSESSED AS OF COMPUTE TO DATE — as of compute-to-date there is no TC276 on the module or the net of all TC27X s is zero
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START DATE MISSING/FTP FROZEN BY MF — FTP penalty start date in posted return is zeros
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TAX LIAB LESS THAN OR EQUAL TO ZERO — Total tax liability in posted return plus any additional assessment(s) and/or abatements net to zero or less
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UNREVERSED TC 270 OR TC 271 — Last TC 270 or TC 271 posted has no subsequent TC 272 reversal
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UNREVERSED TC 320 — TC 321 not present in module
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TC 370 WITH DOC-CD 52 — TC 370 in module AND DLN document code is 52
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6020B CASE WITH MF STATUS CODE 12 — 6020B–IND in the posted return is set to 1 AND return posted prior to cycle 198417 AND MF Status Code is 12 AND MF Status Cycle is prior to 198435
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6020B CASE WITH RET-CYC 198417–198436 — 6020B-IND in the posted return is set to 1 AND return posted between cycles 198417–198436
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MFT 30 WITH RETURN DATE OF ZEROS — bad data on the module. Notify Service Center Control Staff.
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DOC-CD 51 W/BLOCK NUM 000–099/160–999 — account is an IMF Account AND DLN Document Code is 51 AND Blocking Series is other than 100 –159 AND Return Posted After cycle 197302
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MFT 06, 36 or 67 — FTP penalty is not computed on Forms 1065, 1065–K1, 1041A, or 990
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PENDING ADJUSTMENT TC 29X/30X — Self explanatory
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DOC-CD 51 W/BLOCK NUM 000–099/200–999 — Account is a BMF Account AND DLN Document Code is 51 AND Blocking Series is other than 100–199.
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DOC-CD 52 W/RET CYC PRIOR TO 197303 — Account is a BMF Account AND DLN Document Code is 52 AND Return posted prior to cycle 197303
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TOO MANY TRANS FOR AN INTERNAL TABLE — There are more than 20 adjustments/TC 888's in the adjustment table.
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MODULE TOO LARGE TO COMPUTE/PROCESS — There are more than 320 transactions in the FTP Table.
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RETURN HAS CONDITION CODE D PRESENT — Self Explanatory
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RETURN HAS CONDITION CODE M PRESENT — Self explanatory
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NET OF TRANSACTION AMOUNTS OF ALL TC 27Xs BY COMPUTE TO DATE IS ZERO — Self explanatory
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FTP INVALID FOR MFT 15 TXPD S > 199011 — Self explanatory??
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MFT 13/55 — Self explanatory
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The message COMPUTATION HOLD ON INTEREST will be generated along with one or more of the following messages:
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NO INTEREST ASSESSED AS OF COMPUTE TO DATE
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UNREVERSED TC 340 OR 341 — TC 342 not present in the module.
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MFT 02 WITH DOC CODE 52 — DLN Document Code is 52 AND MFT is 02.
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PEND ADJ WITH 870 WAIVER DATE — 870 waiver date in TC 30X is not zero OR MFT is 30, 55, or 29 AND Credit interest date (870 waiver date) in TC 29X is not zero.
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INTEREST FREEZE SET BY MF — Interest freeze on posted return set by Master File.
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MODULE TOO LARGE TO COMPUTE/PROCESS — there are more than 320 transactions in the Interest Table.
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ASSESSED INTEREST TOTALLY ABATED — the net of the transaction amounts of all TC 19X's and TC 336's and TC 337's is zero.
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MULTIPLE 870 WAIVER PROCESSING FOR PERIOD PRIOR TO 1/1988 AND AFTER — there are multiple TC 290's containing an 870 waiver date AND one (or more) is for a waiver period prior to 1/1/1988 AND one (or more) is for a waiver period after 12/31/1987.
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120% INTEREST -- REVIEW MANUALLY — Self explanatory
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The following messages reflect restrictions from the security, PRODUCTION-TRAINING-INDICATOR:
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BMF ACCESS RESTRICTED — Employee is not authorized to access BMF accounts.
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IMF ACCESS RESTRICTED — Employee is not authorized to access IMF accounts.
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ELEMENT NUMBER | LINE | POS. | ELEMENT NAME | FORMAT |
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1 | 1 | 1–5 | COMMAND-CD | FTPIN |
2 | 1 | 7–18 | Edited TIN and File Source | For BTIF: |
nnn-nn-nnnnW | ||||
nnn-nn-nnnnV | ||||
nn-nnnnnnn | ||||
For ITIF: | ||||
nnn-nn-nnnn | ||||
nnn-nn-nnnn* | ||||
3 | 2 | 1–2 | MFT | nn |
4 | 2 | 4–9 | TAX-PRD | yyyymm |
5 | 3 | 1–8 | COMPUTE-TO-DT | mmddyyyy or blanks |
ELEMENT NUMBER | LINE | POS. | ELEMENT NAME | FORMAT |
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1 | 1 | 1–5 | COMMAND-CD | FTPIN |
2 | 1 | 7–18 | Edited TIN and File Source | For BTIF: |
nnn-nn-nnnnW | ||||
nnn-nn-nnnnV | ||||
nn-nnnnnnn | ||||
For ITIF: | ||||
nnn-nn-nnnn | ||||
nnn-nn-nnnn* | ||||
3 | 2 | 1–2 | MFT | nn |
4 | 2 | 4–9 | TAX-PRD | yyyymm |
5 | 3 | 1–8 | COMPUTE-TO-DT | mmddyyyy or blanks |
6 | 24 | 1–80 | Error Message |
(for non-compute conditions) |
ELEMENT NUMBER | LINE | POS. | ELEMENT NAME | FORMAT |
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1 | 1 | 1–7 | Literal | See NOTE below |
2 | 1 | 47–58 | Edited TIN and File source | For BTIF: |
nnn-nn-nnnnW | ||||
nnn-nn-nnnnV | ||||
nn-nnnnnnn | ||||
For ITIF: | ||||
nnn-nn-nnnn | ||||
nnn-nn-nnnn* | ||||
3 | 1 | 61–62 | MFT | nn |
4 | 2 | 64–69 | TAX-PRD | yyyymm |
5 | 1 | 71–77 | SCREEN-JULIAN-DT | yyyyddd |
6 | 3 | 1–80 | Message to operator | |
Literal will be FTPIN if a condition restricts both FTP Penalty and debit interest. Literal will be FTPCOMP if there is a restricted condition and it doesn't also restrict debit interest. Literal will be DINCOMP if there is a restricted condition and it doesn't also restrict FTP Penalty. |
(This is display screen for FTPIN output explanation for FTP Penalty) |
Amount fields are depicted in the above screen graph and following element specifications with z's and 9's. This represents suppression of leading zeros. |
ELEMENT NUMBER | LINE | POS. | ELEMENT NAME | FORMAT |
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1 | 1 | 1–5 | Literal | FTPCOMP |
2 | 1 | 11–18 | MF-MATCH-LITERAL | MATCH or MISMATCH or blank |
3 | 1 | 47–58 | Edited TIN and File Source | For BTIF: |
nnn-nn-nnnnW | ||||
nnn-nn-nnnnV | ||||
nn-nnnnnnn | ||||
For ITIF: | ||||
nnn-nn-nnnn | ||||
nnn-nn-nnnn* | ||||
4 | 1 | 61–62 | MFT | Nn |
5 | 1 | 64–69 | TAX-PRD | Yyyymm |
6 | 1 | 71–77 | SCREEN-JULIAN-DT | Yyyyddd |
7 | 2 | 1–16 | Literal | TOTAL TAX AT RDD |
8 | 2 | 18–34 | TOT-TAX-LIABILITY-AMT | Zz, zzz, zzz, zz9.99 |
9 | 3 | 1–10 | Literal | START DATE |
10 | 3 | 12–19 | FTP-START-DATE | Mmddyyyy |
11 | 3 | 23–37 | Literal | COMPUTE TO DATE |
12 | 3 | 39–46 | COMPUTE-TO-DATE | Mmddyyyy |
13 | 4 | 1–12 | Literal | COMPUTATIONS |
14 | 5* | 1–14 | FTP-COMPUTATION-TYPE-HDR | FOR RETURN or FOR ADJUSTMENT |
15 | 6** | 1–4 | DETAIL-HDR-CODE-LIT | CODE |
16 | 6** | 8–11 | DETAIL-HDR-DATE-LIT | DATE |
17 | 6** | 15–26 | DETAIL-HDR-TRANS-DATE-LIT | TRANS AMOUNT |
18 | 6** | 30–36 | DETAIL-HDR-FROM-DT-LIT | FROM DT |
19 | 6** | 40–44 | DETAIL-HDR-TO-DT-LIT | TO DT |
20 | 6** | 51–59 | DETAIL-HDR-PRNCPLE-LIT | PRINCIPAL |
21 | 6** | 65 | DETAIL-HDR-RATE-LIT | % |
22 | 6** | 73–79 | DETAIL-HDR-PNLTY-LIT | PENALTY |
23 | 7** | 1–3 | FTP-TBL-TRANS-CD | Nnn(See Note 1) |
24 | 7** | 4 | FTP-TBL-TRANS-STATUS | N(see Note 2) |
25 | 7** | 6–13 | FTP-TBL-TRANS-DT | Mmddyyyy |
26 | 7** | 15–27 | FTP-TBL-TRANS-AMT | Z,zzz,zz9.99- |
27 | 7** | 29–36 | FTP-TBL-FROM-DT | Mmddyyyy |
28 | 7** | 38–45 | FTP-TBL-TO-DT | Mmddyyyy |
29 | 7** | 47–61 | FTP-TBL-PRINCIPAL | Zzz,zzz,zz9.99- |
30 | 7** | 63–67 | FTP-TBL-PERCENT | Zz.zz(see Note 3) |
31 | 7** | 68–80 | FTP-TBL-PNLTY-AMT | Zz,zzz,zz9.99 |
32 | *** | 48–64 | Literal | TOTAL FTP PENALTY |
33 | *** | 67–80 | FTP-TOT-PNLTY-AMT | Zzz,zzz,zz9.99 |
34 | 13** | 38–64 | Literal | LESS (FOR REASONABLE CAUSE) or blank |
35 | 13** | 67–80 | TC271-REASON-CD-62–TOT | Zzz,zzz,zz9.99 or blank |
36 | 15** | 38–52 | Literal | NET FTP PENALTY or blank |
37 | 15** | 67–80 | NET-FTP-PENALTY-AMT | Zzz,zzz,zz9.99 or blank |
* | Use "FOR RETURN " if first computation set, use "FOR ADJUSTMENT" if for subsequent sets (TC 29x, etc.) |
** | Line number is dependent upon volume of entries in FTP Table. |
*** | Total line will be put out 2 lines following the last detail line. |
Note 1: | This element will usually carry a transaction code value. | |
The following are "dummy" transaction codes that may also appear on the screen: | ||
912 | Indicates trigger in FTP penalty computation to do full paid check. (Only used on modules that have a master file status 12 dated after 12-31-1986. The date tabled is the status 12, date.) | |
888 | Indicates FTP Penalty rate increased to 1% as of this entry date. | |
STOP | Indicates the entry date that computation of FTP stopped | |
GO | Indicates FTP start date when months delinquent is 5 and failure to file penalty has been assessed. Used in conjunction with "STOP" in transaction code. | |
DFTF | Indicates a dummy transaction date to stop FTP computation to determine how many months FTP has been assessed for failure to file penalty purposes. | |
076 or 077 or 376 or 377 |
Indicates a TC 976 or TC 977 on the module. The transaction code is put in an internal program table as 076/077 for sorting purposes prior to computing the penalty. | |
Note 2: | This indicates status of the transaction in the FTP Table. If table TRANS-CD is 888, its TRANS-STATUS-CD indicates the condition that triggered the increase in the penalty rate to 1%. The values are as follows: | |
0 = TC 370 | ||
8 = Status 58 | ||
2 = Status 22 | ||
4 = Status 24 | ||
6 = Status 26 | ||
For other than TRANS-CD 888, the following are the TRANS-STATUS-CDs and their meanings: | ||
O = normal unreversed transaction | ||
1 = a reversed transaction | ||
D = This entry is for a dummy TC291/301. This entry indicates the credit amount still remaining after a TC291/301 credit amount was used to net out any TC29X/30X in the FTP Table. | ||
N = This table entry indicates the transaction amount has been changed by applying a credit amount from a TC 291/301 in the computation process. | ||
M = This table entry indicates there is a maximum failure to file penalty on the module which affects the maximum penalty allowed in the FTP Penalty computation. | ||
Note 3: | Percent field for penalty has been expanded to TWO decimal places. This is to accommodate a possible FTP Penalty of 1/4%. Due to screen limitations, this eliminates the space between 'PERCENTAGE' and subsequent 'PENALTY' field. |
Amount fields are depicted in the above screen graph and following element specifications with z's and 9's. This represents suppression of leading zeros. |
ELEMENT NUMBER | LINE | POS. | ELEMENT NAME | FORMAT |
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1 | 1 | 1–7 | Literal | DINCOMP |
2 | 1 | 11–18 | MF-MATCH-LITERAL | "MATCH" or "MISMATCH" |
3 | 3 | 47–58 | Edited TIN and File Source | For BTIF: |
nnn-nn-nnnnW | ||||
nnn-nn-nnnnV | ||||
nn-nnnnnnn | ||||
For ITIF: | ||||
nnn-nn-nnnn | ||||
nnn-nn-nnnn* | ||||
4 | 1 | 61–62 | MFT | Nn |
5 | 1 | 64–69 | TAX-PRD | yyyymm |
6 | 1 | 71–77 | SCREEN-JULIAN-DT | Yyyyddd |
7 | 2 | 1–22 | Literal | TOTAL LIABILITY AT RDD |
8 | 2 | 24–40 | INT-TBL-RUNNING-PRINCIPAL | zzz,zzz,zz9.99 |
9 | 2 | 47–61 | Literal | COMPUTE TO DATE |
ELEMENT NUMBER | LINE | POS. | ELEMENT NAME | FORMAT |
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10 | 2 | 63–70 | COMPUTE-TO-DATE | Mmddyyyy |
11 | 3* | 1–4 | Literal | CODE |
12 | 3* | 10–18 | Literal | TRANS AMT |
13 | 3* | 23–29 | Literal | FROM DT |
14 | 3* | 33–37 | Literal | TO DT |
15 | 3* | 43–51 | Literal | PRINCIPAL |
16 | 3* | 56–65 | Literal | INT FACTOR |
17 | 3* | 69–76 | Literal | INTEREST |
18 | 4** | 1–3 | INT-TBL-TRANS-CD | nnn,See Note ****below |
19 | 4** | 4 | INT-TBL-STATUS-CD | N |
20 | 4** | 6–20 | INT-TBL-TRANS-AMT | zzz,zzz,zz9.99-**** |
21 | 4** | 22–29 | INT-TBL-FROM-DT | Mmddyyyy |
22 | 4** | 31–38 | INT-TBL-TO-DT | Mmddyyyy |
23 | 4** | 40–54 | INT-TBL-RUNNING-PRINCIPAL | zzz,zzz,zz9.99-**** |
24 | 4** | 57–62 | INT-TBL-FACTOR | .zzzzz |
25 | 4** | 65–77 | INT-TBL-PRD-INT-AMT | zz,zzz,zz9.99 |
26 | 7*** | 46–59 | Literal | TOTAL INTEREST |
27 | 7*** | 64–77 | TOT-DEBIT-INT-ACCRUED | zzz,zzz,zz9.99**** |
Notes: | ||||
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* | This literal line will appear on the second screen line of any pages subsequent to the first page. | |||
** | This data will appear on line 5 and subsequent lines depending on volume of entries in the INTEREST-TABLE. | |||
*** | The " total" line will be 2 lines after the last detail line. | |||
**** | If there are "******" in place of amount, a warning will appear after TOTAL INTEREST line indicating that the computation is correct but too many digits. | |||
***** | This element will usually carry transaction code values. The following are "dummy " transaction codes that may appear in the Interest Table: | |||
1) | 076 or 376 | Indicates there is a TC 976 (duplicate return) on the module. It is put in the table as " 076" for sorting purposes. | ||
2) | 077 or 377 | Indicates there is a TC 977 (amended return) on the module. It is put in the table as " 077" for sorting purposes. | ||
3) | 022 | Indicates a 2% interest trigger. All interest accrued after this date will be charged at a rate that is 2 percent higher than the normal debit interest rate for the period. | ||
4) | 275 | Indicates the FTP penalty portion of failure to file penalty that was assessed by master file for the period. For cycles 8500 through 8600, master file was incorrectly assessing full failure to file penalty when they should have assessed 4 1/2 % failure to file and 1/2% failure to pay. For TC 166's posted during this period, IDRS interest processing splits out the failure to pay penalty portion of the TC 166 transaction amount and stores in the table with a dummy transaction code of 275. | ||
5) | 303 | Indicates the beginning or ending of an 870 waiver interest free period for adjustments posted prior to 1/1/1988. | ||
6) | 333 | Indicates the end of an 870 waiver interest free period for adjustments posted prior to 1/1/88. This is associated to a "999" in the table. | ||
7) | 999 | Indicates the beginning of the 870 Waiver interest free period for adjustments posted beginning 1/1/1988. |