IRS Transaction Codes

Transaction codes from IRS Document 6209 Section 8A, filtered to Individual Master File (IMF) entries. These codes appear on your IRS Record of Account Transcript and represent all financial and non-financial transactions posted to a taxpayer's account, including payments, assessments, refunds, and adjustments. Each code indicates the type of action taken and whether it debits (Dr) or credits (Cr) the account balance.

Code	Title	Remarks	Dr/Cr
000	Establish an Account Establish a Plan	Adds a new taxpayer entity to the applicable Master File. IMF— Establishes Scrambled SSN Indicator. TC 000 with DLN block/serial overlay of 99999 is computer generated from joint return with CCC’F to create an account for the spouse. Establish a Plan Data module.
001	Resequence an Account	Resequences an account because of an SSN change or a change in SSN validity.
005	Resequenced Account for Merge	Account being resequenced for an attempted merge with another account. Posts as a TC 005/006 combination if merge is successful and as TC 006 if unsuccessful.
006	Account Resequenced to Master File Location	Indicates consolidation of accounts has been made (See TC 002 for BMF/ IMF and EPMF: TC 005 for IMF). A TC 006 without a cross-reference TIN indicates an unsuccessful merge. A TC 006 (preceded by a TC 005) with a cross-reference TIN indicates a successful merge from the cross-reference TIN.
007	Carrier Transaction	A carrier transaction for transactions from a dissolving account as a result of a successful merge. The TC 007 does not post to Master File. It causes generation of TC 446.
008	IMF/BMF Complete Merge	IDRS transaction. See Section 14.7. Appears at the new TIN. BMF: Generated transaction
011	Change EIN or SSN.	Changes TIN of an Account on the Master File or consolidates two TINs. BMF: Prevents posting of TC other than 002, 003, 006 and 026. Restricted to Entity
012	Reopen Entity Account	Updates FR Codes. Reopens an Account on the Master File; may include other Entity changes shown in TC 013, 014, 015 and 016 (TC 016 not EPMF). BMF/IMF; If City, State present and no street address, drops MF street address. Zeros zip code for foreign addresses.
013	Name Change	Changes a name of an Account on the MF. May include other Entity changes shown in TC 012, 014, 015, and 016, (TC 016 not EPMF). IMF/IRAF Replaces or establishes name line for tax year indicated by new name line. Deletes second name line if none is input. BMF Replaces all name lines. IMF: TC 013 with DLN block/serial overlay of 99999 is computer-generated from TC 150 with CCC’9’ which causes establishment of new name line for primary taxpayer only. TC 013 with a Reference MFT Code of 55 present will only update the Civil Penalty name line. Normal name line processing will be by-passed.
014	Address Change	Changes the address of an account on the MF. May include other Entity changes shown in TC 012, 013, 015, 016 (TC 016 not EPMF). Replaces Street Address, City, State and zip code. If street address blank, literal “local” is generated for street address. Updates “cycle of last address change” in the entity. Zeros zip code for foreign addresses. BMF: Generated when BMF address is changed, based on data input from IMF on TC 996. EPMF Changes mailing address.
015	Location and/or Zip Code	Changes the District or Area Office Location Code and/or Zip Code of an Account on the MF. If TDA/BAL DUE is being transferred from one District or Area Office to another, use Doc. Code 50; otherwise, use Doc. Code 63. Other Entity changes described in TC 012, 013, 014 and 016 (TC 016 not EPMF) may be included with Doc. Code 63. An address change (TC 014) may be included with Doc. Code 50. EPMF: Out of SC changes are valid.
016	Miscellaneous Change Entity Codes	Changes the following codes: Filing Requirement Codes, Railroad Board number, FYM, PMF indicator, Backup Withholding Indicator, F8123 indicator, Employment Code, Magnetic Tape Code (also updated by TC 960 and 961), Date of Death, Sole Proprietor/Spouse SSN, PDT indicator (blocking series 700-749 turns indicator on; B.S. 750-799 turns indicator off). TC 016 with special DLN xx96388888888X is generated to validate sole proprietor SSN in the entity. Updates no other entry data. May include other entity changes shown in TC 012, 013, 014, and 015. Doc Code 80/81 updates the EO Entity Section. FRC only. IMF: TC 016 also generated by CC IRCHG when validating an IRS name control.
017	Spouse SSN	Adds or changes the Spouse’s SSN in the First Name Line of the taxpayer’s Account.
018	Release Undelivered Refund Check Freeze	Updates address: releases all 740 freezes in the account. IMF-Unpostable 174 if no 740 freeze is present.
019	Zip Code/Area Office Change	Generated whenever Zip Codes or Primary Location Code changed. Will post as a TC 015. Does not update the “cycle of last address change.” When Location Codes or zip code change; otherwise, will be dropped. Generated to IRAF from IMF.
020	Closes Account Deac tivates Account	Removes an account from Master File or inactivates the account so future tax modules can not be created. Any entity TC other than TC 012 will go unpostable 349. Changes all filing requirement codes to “8” if tax modules are present in the Account.
026	Delete Changed TIN or Old Plan Data	Deletes the Entity data that remained on the MF under the old EIN or SSN. IMF: Creates a “memo” level locator record with the “TO” SSN.
026	IMF/BMF Complete Merge	IDRS transaction. See Section 14.7. Appears at the old TIN.
030	Update Location Codes Out-of- Campus	Updates Location Codes when a change in Campus Code is involved. If TDA/BAL DUE is being transferred, use Doc. Code 50; otherwise, use Doc. Code 63. Entity changes described in TC 013, 014, 015 or 016 may be included with Doc. Code 63. Change of address (TC 014) may be included with Doc. Code 50.
040	Directs Change to Valid SSN	Changes SSN or name of an Account which is on the Valid Segment of the IMF or the valid portion of the BMF. May include changes to Filing Status Code, and spouse SSN: Generated from the IMF transaction.
041	Directs Change to Invalid SSN	Changes SSN or name of an Account which is on the Invalid Segment of the IMF or the invalid portion of the BMF. May include changes to FSC or spouse SSN.
080	Validates Spouse’s SSN	Transaction validates spouse’s SSN. Does not post to the Master File.
120	Account Disclosure Code	Indicates information extracted for external use. Is input with Doc. Code 77 or is generated for mass extracts from Master File. Posts to a separate disclosure file when TC 990, 991, 992, or 993 is processed with Doc. Code 56 or an agency code. IMF ONLY: Generated.
129	HHS Request	Parent Locator Service Address Request transaction (blocking series 422). Child Support Enforcement Agency information request (blocking series 419).
130	Entire Account Frozen from Refunding	Entire account is frozen from refunding, overpayment is applied to NMF. Credits of $25.00 or more. Overpayments in excess of $24.99 will cause a CP44 to be generated. IMF: Freeze only if more than $24.99. TC 131 or TC 824 will reverse all previously posted TC 130s See note below (TC 824 may or may not have a money amount). Credits under $25.00 before interest will be refunded, but TC 130 Freeze will not be released. TC 130 with closing code 03, 12, or 24–32 should correspond to a BMF liability written off with TC 530 and will have similar TC 130 closing code.
131	Reversal of TC 130 Refund Freeze	Releases the TC 130 Account refund freeze if input as the same type as the original TC 130, permits refunding of overpayment if other freeze conditions are not present. DMF: agency refund of a prior offset of refund reversal correcting a prior agency refund.
132	Reversed TC 130	A TC 130 which was reversed.
140	IRP Delinquency Inquiry	Establishes Entity and/or Tax Module and Status Code 02 (Delinquency Inquiry) within the affected tax module.
141	Delinquency Inquiry	Generated by CCNIP & IDRS not BMF Masterfile
142	Delinquency Investigation	Records the issuing of a Taxpayer Delinquency Investigation (TDI/DEL RET). Establishes Status Code 03 within the affected tax module. Processed same as TC 141.
148	Issuance of TDA/BAL DUE or TDI/DEL RET Assembly	Causes the accelerated issuance of a TDI/DEL RET (BMF Only) or TDA/BAL DUE assembly when certain non-compliance conditions are present in ANY of the TDA/BAL DUE modules within the Account. TC976, 977, 291 AND 150 (Except SFR return) will Unpost UPC 191. Requires two digit code for IDRS input. Refer to IRM for code titles and definitions.
149	Reversal of TC 148	Reverses TC 148 and permits the normal issuance of TDI/DEL RET and TDA/BAL DUE.
150	Return Filed & Tax Liability Assessed	A tax liability assessed from the original return establishes a tax module. *BMF: Assessment may be Credit for Form CT-1, 720 and 941. See TC 976-977 for amended return.	Debit* (NPJ)
150	Entity Created by TC 150	This TC 150 when posted to the Entity Transaction Section indicates the Master File Entity was created from the posting of the return.
152	Entity Updated by TC 150	Designates a return which updated entity data and is posted to the Entity Transaction Section.
159	Settlement Data	Designates data as a Settlement Section of Return. Such data is dropped as soon as the return is settled. Does not appear on outputs.
161	Abatement of Delinquency Penalty	Abates previously posted 160, 166 Delinquency Penalty liability assessment in whole or in part. Penalty is not recomputed by computer.	Credit (NPJ)
162	Failure to File Penalty Restriction Deletion	Removes restriction on computation of FTF Penalty on previously posted TC 160 or 161. Causes recomputation and allows normal computation of FTF Penalty.
166	Delinquency Penalty	Computer generated assessment of Delinquency Penalty on returns posted after the due date without reasonable cause and for returns containing penalty- interest codes 1 (if Condition Code R not present) or 2; penalty is computed on the assessment tax less pre payments. IMF only: Penalty may also be generated from amounts recorded on returns.	Debit (NPJ)
167	Abate Delinquency Penalty	Abates a previously assessed TC 166 when change occurs in return due date or tax due at due date.	Credit (NPJ)
170	Estimated Tax Penalty	Computer generated self-assessment from TC 150 or manually assessed. ES penalty for failure to make adequate ES payments. Applicable to Form 990C, 1040, 1041, 990T, 990PF and 1120, except on Adjustment or Revenue Receipt input.	Debit (NPJ)
171	Abatement of Estimated Tax Penalty	Abates previously posted 170 or 176 Estimated Tax Penalty in whole or in part.	Credit (NPJ)
176	Estimated Tax Penalty	Computer-generated assessment of 990C, 1040, 1041, 990T, 990PF and 1120 Estimated Tax Penalty for failure to make adequate ES payments.	Debit (NPJ)
177	Abatement of Estimated Tax Penalty	Abates a previously assessed TC 176. Issues Adjustment Notice.	Credit (NPJ)
190	Manually Assessed Interest Transferred In	Manually computed interest assessed prior to transfer in. Is input only as part of an account transferred in. See TC 370.	Debit (PJ)
191	Interest Abatement	Abates TC 190 interest; input only as a part of an account transferred in. See TC 370.	Credit (NPJ)
196	Interest Assessed	Computer generated interest that is due: at First Notice time; upon issuance of an Account Adjustment Notice resulting from posting of TC 290/300; posting of TC 680 (Designated Payment of Interest), or if a credit condition exists in the module: at TDA/BAL DUE time; and upon issuance of Credit Reversal Notice (CP 60).	Debit (NPJ)
197	Abatement of Interest Assessed	Abates previously posted 190 or 196 interest assessments. TC 197 is generated when postings cause the interest assessed to exceed interest due (example: Abatement of tax liability). In addition, TC 197 is generated (as necessary) when a TC 682 is posted.	Credit (NPJ)
200	Taxpayer Identification Number Penalty Assessment	Assess penalty against taxpayer for failure to furnish requested identifying numbers.	Debit (NPJ)
201	Taxpayer Identification Number Penalty Abatement	Abates a previously assessed TC 200 penalty in whole or in part.	Credit (NPJ)
240	Assessment of Miscellaneous Civil Penalty	Computer generated TC 240 post to a tax module when a miscellaneous type penalty is assessed (i.e., other than those penalties which are identified with their own TC or reference no.). See Section 10.10(6) for appropriate Penalty Reference Numbers.	Debit (NPJ)
241	Abatement of Miscellaneous Civil Penalty	Computer generated TC 241 post to a tax module when a previously assessed miscellaneous type penalty is being partially or completely abated. Also abates TC 246 for MFT 06 (Form 1065, BMF only).	Credit (NPJ)
270	Manual Assessment Failure to Pay Tax Penalty	Manual computed Failure to Pay Tax Penalty assessed if return liability and/or Examination/DP tax adjustment is not paid on or before date prescribed for payments. BMF/IMF: Restricts penalty computation for this module. Condition code “Z” input with TC 150 generates a TC 270 for zero amount (IMF only).	Debit (NPJ)
271	Manual Abatement of Failure to Pay Tax Penalty	Manual abatement of previously “net assessed” FTP Penalty (TC 270/276) in whole or in part. Restricts penalty computation for the module unless input with Reason Code 62.	Credit (NPJ)
276	Failure to Pay Tax Penalty	Computer-generated FTP Penalty assessed if return liability and/or Examination/DP Adjustment is not paid on or before date prescribed for payment.	Debit (NPJ)
277	Abatement of Failure to Pay Tax Penalty	Computer-generated abatement of “net assessed” FTP Penalty (TC 276) in whole or part.	Credit (NPJ)
280	Bad Check Penalty	Manually computed bad check penalty assessment (may be with a zero amount). The penalty is two percent (2%) of the amount of the dishonored payment, or if the amount of the dishonored payment is less than $1,250, then the penalty is the lesser of $25 or amount of the payment. Effective July 2, 2010, the penalty now includes all “instruments” (forms) of payment For dishonored checks or money orders received after May 25, 2007, and prior to July 2, 2010, the bad check penalty was only applicable to paper checks and money orders. The penalty was two percent (2%) of the amount of the dishonored payment, or if the amount of the dishonored payment was less than $1,250, then the penalty was the lesser of $25 or the amount of the payment. No penalty was assessed on checks less than $5.00. See IRM 20.1.10 Miscellaneous Penalties .	Debit (NPJ)
281	Abatement of Bad Check Penalty	Abates previously posted 280 or 286 transaction in whole or in part. Will post prior to return (Account with no TC 150) if it is the only transaction with the TC 290 and there is an unreversed TC 280 or TC 286 of equal or greater amount in the module.	Credit (NPJ)
286	Bad Check Penalty	Systemically generated bad check penalty assessment initiated by the posting of any of the following TC reversals: 611, 621, 641, 651, 661, 671, 681, 691, or 721. The penalty is two percent (2%) of the amount of the dishonored payment, or if the amount of the dishonored payment is less than $1,250, then the penalty is the lesser of $25 or the amount of the payment. Effective July 2, 2010, the penalty now includes all “instruments” (forms) of payment. For dishonored checks or money orders received after May 25, 2007, and prior to July 2, 2010, the bad check penalty was only applicable to paper checks and money orders. The penalty was two percent (2%) of the amount of the dishonored payment, or if the amount of the dishonored payment was less than $1,250, then the penalty was the lesser of $25 or the amount of the payment. No penalty was assessed on checks less than $5.00. See IRM 20.1.10 Miscellaneous Penalties .	Debit (NPJ)
290	Additional Tax Assessment	Additional tax as a result of an adjustment to a module which contains a TC 150 transaction. TC 290 with zero amount or TC 29X with a Priority Code 1 will post to a —L freeze module. Generates assessment of interest if applicable (TC 196). Releases the following freezes: O—Reactivated Account, —A Duplicate Return, —K Refund Hold, W— 470 hold, —R 570 hold, —F Advanced Payment, —X Manual Refund, P—841/720, —G Math Error, —J Math Error/TDA/BAL DUE, R— RPS, B— Subsequent Payment, —Q WPT, 680 Hold (See Freeze Code Sec tion for specific conditions). TC 290 with zero amount blocked 96X indicates a taxpayer penalty abatement request was considered and rejected. Reversal is TC 290 blocked 97X. Can be used for Civil Penalty assessments on MFT 30, 55, and 13. IMF: Additionally releases 680 hold and freezes for Invalid SSN or Account Reactivation. Needs reason and source codes. May need priority and/or hold codes.	Debit (NPJ)
290	Additional Tax Assessment	BMF: Releases freezes for 842. TC 290’s, MFT 10, Blocking Series 500-519, have been designated for FUTA use only. A Reference Code of 998 or 999 is generated by BMF files respectively from Alpha Code “T” or “W” along with a valid state code on FUTA Adjustments. May need priority and/or hold codes. IMF: If a TC 888 is input without a TC 886, and the Taxable Income (TXI) on the tax module is greater than .00, then the TXI is automatically adjusted by the TC 888 amount. The TXI on the module will not be adjusted below zero. TC 290 blocked 180-198, 780-789, 960-969 or 980-989 (MFT 55: Blocking Series 530-539, 960-969, and 980 989. Exception: prior control is doc code 54 blocked 59X), will generate a CP55 Notice to Re-file Return. Re: Form 1042, 290-to increase tax liability no reference number is used, 291-to decrease tax liability no reference number is used, 150-reference number “011” to update the gross income paid See section 8 for credit reference adj. codes.	Debit (NPJ)
291	Abatement Prior Tax Assessment	Abates a previously posted 150 and/or 290 or 300 in whole or in part. Generates abatements (TC 197) of computer-generated interest where applicable. Releases same freezes and holds as TC 290. TC291’s, MFT 10, Blocking Series 500-519, have been designated for FUTA use only. A Reference Code of 998 or 999 is generated by BMF files respectively from Alpha Code “T” or “W” along with a valid state code on FUTA Adjustments. May need priority and/or hold codes. IMF needs reason and source codes.	Credit (NPJ)
294	Tentative Carryback Disallowance with Interest Computation Date	Used to adjust a previously posted tentative allowance (e.g. TC 295 or 305), contains a beginning interest computation date, and can carry TC 290, 291 or penalty code. To post, a TC 295 or 305 must be present in the module and the TC 294 amount cannot exceed the TC 295 or 305 amount. Otherwise, same as TC 290. Blocking Series 900-909 will generate a CP 55.	Debit (NPJ)
295	Tentative Carryback Allowance with Interest Computation Date	Used to input a tentative allowance, contains a beginning interest computation date, and can carry TC 290, 291 or penalty code. Otherwise same as TC 291. Will post to module even if AIMS Indicator (TC 420) is on. IMF: Will resequence until interest computation date is earlier than current 23C date. BMF: Will unpost (UPC 497, RC2) with secondary TC date later than current 23C date. Valid with tax class 2 or 3 only. Form 1045, Application for Tentative Refund, is used by taxpayers. Form 1139, Corporation Application for Tentative Refund, is used by corporations. Claims refund from carryback of a net operating loss, unused general business credit, unused research credit, net capital loss or overpayment of tax due to a claim or right adjustment under section 1341(b)(1) or 6411; Regs. Sec. 1.6411-1. Blocking Series 900-909 will generate a CP 55.	Credit (NPJ)
298	Additional Tax Assessment with Interest Computation Date	Used to input an additional assessment of tax to a module which contains a TC 150. Generates assessment of interest from the interest computation date which must be included in the transaction. BMF: Can be used with another tax adjustment code on the same document (record) i.e., TC 290 or 291, but is not acceptable with TC 294 or 295. Can also be used with penalty codes and interest codes. Otherwise same as TC 290. IMF: Cannot be used with other tax and interest transaction codes, but may be used with penalty codes. Otherwise same as TC 290.	Debit (NPJ)
299	Abatement of Prior Tax Assessment Interest Computation Date	Used to input an abatement of tax to a module which contains a TC 150. Generates abatement of interest and FTP penalty from the interest computation date which must be included in the transaction. BMF: Can be used with another tax adjustment code on the same document (record) but is not acceptable with TC 294 or 295. Can be used with penalty codes and interest transaction codes. Otherwise same as TC 291. IMF: Same as TC 291. Will resequence until interest computation date is earlier than current 23C date. BMF: Will unpost (UPC 497, RC2) with secondary TC data later than current 23C date.	Credit (NPJ)
300	: Additional Tax Assessment by Examination or Appeals.	Assesses additional tax as a result of an Examination or Appeals Adjustment to a tax module which contains a TC 150 transaction. Generates TC 421 to release 42 Hold if Disposal Code 1-5, 8-10, 12, 13, 34 and TC 420 or 424 present. If TC 420 or 424 is present, TC 421 is generated when disposal code of 1-4, 8-10, 12 (only if Appellate Code is 000 or if TC 300 blocked 700-799) 13, or 34. Releases freezes for 640, 720, 840 or 841. IMF: Additionally releases TC 680 hold and freezes for Invalid SSN or Account Reactivation. Blocking Series 790-799 or 900-999 will generate a CP 55. BMF: Releases freezes for Joint Committee or TC 842.	Debit (NPJ)
301	Abatement of Tax by Examination or Appeals	Abates a previously posted TC 150, 290 and/or 300 in whole or in part. Generates abatements of computer generated interest where applicable. (TC 197 or 337) Releases same freezes and holds as TC 300. Blocking series 790-799 or 900-999 will generate a CP 55.	Credit (NPJ)
304	Tentative Carryback Disallowance by Exam with Interest Computation Date	Adjusts a previously posted tentative allowance (e.g., TC 305 or 295), contains a beginning interest computation date. To post, a TC 305 or 295 must be present in the module and the TC 304 amount cannot exceed the TC 305 or 295. Otherwise, same as TC 300.	Debit (NPJ)
305	Tentative Carryback Allowance by Exam with Interest Computation Date	Inputs a tentative allowance, contains a beginning interest computation date. Otherwise, same as TC 301. Valid with Tax Class 2 and 3 only.	Credit (NPJ)
308	Additional Tax Assessment by Examination or Appeals with Interest Computation Date	Inputs an Examination Deficiency of tax to a module which contains a TC 150. Generates assessment of interest from the interest computation date which must be included in the trans- action. BMF—Can be used with another tax adjustment code, except TC 304, 305 or 309. Can be used with penalty and interest transactions. Otherwise same as TC 300. IMF—Cannot be used with other tax transaction codes, but may be used with interest and penalty codes.	Debit (NPJ)
309	Abatement of Prior Tax Assessment by Examination Div. with Interest Computation Date	Used to input an Examination Overassessment of tax to a module which contains a TC 150. Contains an interest computation date which must be included in the transaction and generates abatement of interest from that date. Cannot be used if the amount of tax in the module is smaller than the amount on the Form 2285 that could be input with TC 309. BMF—Can be used with another tax adjustment code, except TC 304 or 305 on same document i.e. TC 300 or 301. Can be used with penalty and interest transactions. IMF—Cannot be used with other tax transaction codes, but may be used with interest and penalty codes.	Credit (NPJ)
310	Penalty for Failure to Report Income from Tips	Assesses penalty for taxpayer’s failure to report Tips Income.	Debit (NPJ)
311	Tip Penalty Abatement	Abates previously posted unreversed TC 310, in whole or in part.	Credit (NPJ)
320	Fraud Penalty	Assesses Fraud Penalty. BMF/IMF: Restricts FTP Penalty on Fraud Penalties assessed under IRC 6653(b) for returns due before 1/1/1989.	Debit (NPJ)
321	Abatement of Fraud Penalty	Abates a previously posted 320 transaction in whole or in part. BMF/IMF: Releases restriction on FTP Penalty.	Credit (NPJ)
336	Interest Assessment on Additional Tax or Defi ciency	Assess computer-generated interest on additional tax or deficiency assessed upon posting of an Examination Adjustment (TC 300 with Doc. Code 47) and issuance of the adjustment notice.	Debit (NPJ)
337	Abatement of Interest Assessed on Additional Tax or Deficiency	Abates previously posted 190, 196 or 336 interest assessment in whole or in part. Computer-generated when an Examination Adjustment TC 301 posts.	Credit (NPJ)
340	Restricted Interest Assessment	Restricted interest which must be manually computed. IMF/BMF. CAUTION: After posting, interest is not computed or abated by computer for the applicable Tax Module and assessed interest thereafter must be computed manually and input with a TC 340 or 341. TC 34X inputs posting after 010195 will allow the accruals of interest to be non-restricted from the “Interest-To- Date” with an “Interest-Comp-Amount” input using AMCLS or ADJ54 unless reference number 221 or 222 is included with the action. IMF: TC 150 with Condition Code Z generates TC 340 for zero amount, turns on debit restricted interest indicator and restricted FTP penalty indicator. TC 500 generates TC 340.	Debit (NPJ)
341	Restricted Interest Abatement	Abates a previously posted TC 190, 196, 340 or 336 in whole or in part. CAUTION: After posting, interest cannot be assessed or abated by computer for the applicable Tax Module and assessed interest thereafter must be computed manually and input with a TC 340 or 341.	Credit (NPJ)
342	Interest Restriction Deletion	Removes restriction on the computer computation of interest set by a previously posted TC 340 or 341, and allows the computer to recompute normal interest. TC 342 may not be input without first securing the source document for the TC 340/341 and making the determination that the TC 340/341 was unnecessary. Can only be input for 0 amount. CAUTION: TC should not be used without first determining interest should not be restricted.
350	Negligence Penalty	Assesses all types of negligence penalties.	Debit (NPJ)
351	Negligence Penalty Abatement	Abates a previously posted TC 350 in whole or in part.	Credit (NPJ)
360	Fees and Collection Costs	Assesses legal fees, security and sale cost, lien fees and other expenses incurred while enforcing collection of delinquent balance due for the Tax Module.	Debit (NPJ)
361	Abatement of Fees and Collection Costs	Abates a previously posted 360 transaction in whole or in part.	Credit (NPJ)
370	Account Transfer-in	Transfers a tax module from Retention Register to Master File. Posts all accompanying transactions input as a part of the transaction. This transaction shows assessments, abatements, credits and debits which are being transferred to an account on the MF. The list of valid transactions are shown in IRM 3.17.21. If transaction goes unpostable with UPC 171, Master File will not show TC 370.	Debit (PJ)
380	Overpayment Cleared Manually (Under $1)	Manual Clearance of overpayment for less than $1.00. Input only as a part of an Account transferred in; see TC 370.	Debit (PJ)
386	Clearance of Overpayment	Computer generated debit which equals a credit net balance of less than $1.00. Clears Module Balance so refunds, offsets, or freezes cannot be made in amounts less than $1.00.	Debit (NPJ)
387	Reversal of Clearance of Overpayment	Generated when posting a TC971 AC 652. The transaction date of the TC971 AC 652 must match the date of the TC386.	Credit (NPJ)
388	Statute Expiration Clearance to Zero Balance and Removal	Zero balances and removes a tax module which is past its Statutory Expiration Date and not subject to specific module retention holds. Contains the credit balance of the module. Writes off interest amounts present.	Debit (NPJ)
389	Reversal of Statute Expiration	Reverses TC 388. Generated when TC 370 with Doc. Code 52 is processed. IMF only: Generated from automatic re-established on Tax Modules.	Credit (NPJ)
400	Account Transfer-Out	Transfer accounting control out of the Master File. Can be reversed by input of TC 370 with secondary TC 402. After posting, all subsequent transactions (except TC 370 with secondary TC 402) are unpostable. Also generated when an attempt is made to post to a tax module with maximum transactions. IMF: Can be computer generated if tax module transaction section has exceeded maximum posting size. BMF: Will generate TC 400 if tax module transaction section has an overflow condition after normal and/or special consolidation analysis has been performed. Identified by blocking series 999. Generates CP296.	Credit (NPJ)
402	Account Re Transferred-In	Valid only as the first secondary transaction to TC 370. Reestablishes an Account Transferred-Out by debiting the Tax Module. Transaction date and amount are determined from the last posted TC 400.	Debit (PJ)
420	Examination Indicator	Computer generated at SC when opening record is posted. Can be input on Form 3177. Indicates that return has been referred to the Examination or Appeals Division. Generally, if TC 420 is unreversed, TC 290, 291, 298 and 299 will unpost unless Priority Codes 1, 5, 6, 7, or 8 present. (See UPC 160, 330) Module will not be removed from MF. TC 290 with zero amount, 294 or 295 will post. (TC 294, 295, 298, 299-BMF/IMF only.) The return has been assigned in the Examination or Appeals Division.
421	Reverse Examination Indicator	Generated at MCC when TC 300 posts with a Disposal Code of 1-5, 8-10, 12, or 34 to module and an unreversed TC 420, or 424 is present. Can be input directly with Doc. 47 or on Form 3177. Reverses TC 420 or 424.
424	Examination Request Indicator	Return referred to Examination or Appeals Division. Generates Examination opening inventory information. Deletes record, if present, from DIF file. This transaction can also be generated for IMF when an IRP Underreported Case is referred to Exam. Generated as a result of input through PCS
425	Reversed TC 424	A TC 424 which was reversed.
428	Examination or Appeals Case Transfer	Updates the AIMS Control Number D.O. or SC Code on unreversed TC 420 or 424. Does not post to the IMF or BMF as a transaction. Generated when an Examination or Appeals Division case transfer is entered on the AIMS terminal. Contains the DO or SC code to which the case is being transferred. CC 89 allows refund & credit elect but prevents offset.
429	Request AIMS Update from MF	Request that an update record reflecting current MF information be sent to the AIMS data base. Does not post to MF. Also used to release tax shelter freeze (–E).
430	Estimated Tax Declaration	Posts to the MF and establishes a tax module, if necessary, to record ES tax payment. Reversed by TC 661 or 662.	Credit (PJ)
430	Entity Created by TC 430	Indicates that the Master File Entity was created from the posting of the ES payment. Posts to the Entity.
432	Entity Updated by TC 430	Designates an Estimated Tax Declaration which updated Entity Data and is posted to the Entity Transaction Section.
446	Merged Transaction Indicator	Posts to the MF module which receives the merged transactions from the module which is dissolved. Contains current cycle and a list of the transactions merged in the cycle the TC 446 posts. The transactions contain a cycle prior to that of the TC 446.
450	Transferee Liability Assessment	May be posted as part of 370 transaction only.	Debit (PJ)
451	Reversal of TC 450	Abates previously posted TC 450 in whole or in part. Posted as part of 370 transaction only.	Credit (PJ)
460	Extension of Time for Filing	Doc. Code 77: IMF-Form 4868 extension for other than automatic 6 months and Form 2350. Form 4868 with international FLC (20, 21, 66 and 98) in DLN maximum extension to 12/15/YYYY (U.S. citizens who live and work or serve in the military abroad). International DLN with Blocking range 400-499 indicates Form 2350. Form 2350 maximum extension to RDD plus 11 1/2 months. BMF-Forms 7004/8868/5558/8892. Establishes a Tax Module, updates Status to 04, and updates related filing requirements except for Forms 706 and 709. Applies to 706-GS (D), 706-GS (T), 1041(estate other than a bankruptcy estate) 1041 (bankruptcy estate only) 1041 N, 1041-QFT, 1042, 1065, 1065-B, 1120 series, 3520 A, 8612, 8804, 5330, 990, 990-EZ, 990-BL, 990-PF, 990-T series, 1041-A, 4720, 5227 and 709. Doc. Code 17, 19 AUTOMATIC EXTENSION FORM 4868 IMF ONLY. TC 460 as a secondary transaction with TC 670 indicates approved automatic extension. TY 2006 and subsequent generates Extended Due Date to October 15 (i.e. RDD plus six months). BMF: Generated when TC 670 with Secondary TC 460 is input to MFT 51 module. Extended due date on generated TC 460 is October 15 of the following year (i.e. RDD plus six months). Also generated when approved extension TC 620 posts to MFT 02/05/06/07/08/12/33/34/36/37/42/66/67/76/77/78, Exception: MFT 05 (Form 1041 (estate other than a bankruptcy estate) only ), MFT 06 (Form 1065 only) and MFT 08, Generated Extended Due Date to RDD plus 5 months. For MFT 36/37/44/67, first approved extension generated Extended Due Date to RDD plus 3 months; second approved extension generates Extended Due Date to RDD plus six months. EPMF: Doc Code 77 Form 5558 MFT 74 posts to EPMF.
462	Correction of a TC 460 Transaction Processed In Error	Corrects erroneous posting of TC 460 by re establishing the due date and restoring prior status. Zero the FRC for any MFT where: a) a TC462 reversed an erroneous TC 460 which established the tax module; and, b) the TCs 460/462 are the only TCs posted to the module; and, c) after posting the TC 462, the Status updates to “00”.
470	Taxpayer Claim Pending	See TC 470 Closing Code Chart (Chapter 11.8(7)) for Closing Code Activity. Prevents notices from going out. TC 470, CC 97 post to entity also.
471	Reversal of Taxpayer Claim Pending	When posted, no reversing action is taken. It is treated as a TC 472 when analysis of the account is made.
472	Reversal of Taxpayer Claim Pending	Records that a TC 470 was processed in error. Reverses TC 470. Input of Collection Closing Code 99 is required to reverse a TC 470 with Closing Code 99. IMF: Permits normal issuance of TDA/BAL DUE whenever no adjustment is to be input. Closing Code 94, 95 or 96, 98, 99 required to reverse TC 470 CC 94, 95 or 96, 99 respectively. Closing Code 98 required to reverse TC 470 CC 98. Next notice or TDA/BAL DUE issued is dependent on the status when TC 470 was input to module.
474	Interrupts Normal Delinquency Processing	Creates unscheduled delinquent return period on ECC Master File or to prevent IDRS Delinquency notice or TDI/DEL RET issuance for specific Delinquent Return notice status period present on IDRS Taxpayer Information File (TIF). Establishes tax module; posts status 02 with status indicator “C” to module when established or if module has status less than 02. BMF or EPMF delinquency check will issue Compliance for 02 “C” Status Period on first check made after TC 474 is reversed or after number of cycles (input with TC 474) has expired since posting. Expiration of TC 474 delay (number of input cycles) or reversal of TC 474 will cause the module to revert to the prior TDI/DEL RET notice status and continue TDI/DEL RET processing. Use TC590 & reverse with TC592 to force account into TDI/DEL RET status.
475	Permits TDI/DEL RET Issuance	Reverses TC 474.
480	Offer-in Compromise Pending	Module Notice Transcript “OIC”. A change in module balance during a posting cycle will cause a Module Notice Transcript “OIC”. Posting of TC 788, generates an “OIC”. Notice Transcript and then discontinues further issuance of an “OIC” Notice Transcript. Tax Modules are frozen from offsetting out (IMF only) and refunding. Suspends Assessment and Collection Statute Expiration Dates. Jurisdictional Codes: 1=DO Collection; 2=Examination; 3=Appeals; 9=SC Collection
481	Offer-in- Compromise Rejected, Returned (Processable)	Records date of rejection and return of termination of offer. Does not extend TFRP Assessment Statute Expiration Date. Generates “OIC” transcript and discontinues further OIC transcripts. BMF/IMF: Extends Assessment and Collection Statute Expiration Dates. Over the years various changes in the tax law have had an effect on the statutory collection period. See IRM 5.8.10.8 and IRM 5.8.10., Special Case Processing, for additional guidance. Releases TC 480 freeze.
482	Offer-in- Compromise Withdrawn, Terminated	Records date of withdrawal or termination of offer. Does not extend TFRP Assessment Statute Expiration Date. Generates OIC Transcript and discontinues further transcripts. BMF/IMF: Extends Assessment and Collection Statute Expiration Dates. Over the years various changes in the tax law have had an effect on the statutory collection period. See IRM 5.8.10.7 and IRM 5.8.10.8, Special Case Processing for additional guidance. Releases TC 480 freeze.
483	Correction of Erroneous Posting of TC 480, Returned (Not Processable)	Records information that TC 480 OIC was posted in error, or returned because OIC was not Processable. Does not extend Assessment and Collection Statute Expiration Dates, reverts to normal date. Generates OIC Transcript but discontinues further OIC transcripts.
494	Notice of Deficiency	Indicates that a Statutory Notice of Deficiency (90-day) was issued. Issuing Organization Code two position numeric only (70, 71, 84). CC: STN 90
495	Closure of TC 494 or correction of TC 494 processed in error	Closure of Notice of Deficiency or Notice of Deficiency processed in error. Issuing Organization Code two position numeric only (70, 71, 84). CC: STN 90
500	Military Deferment	Suspends Collections Statute Expiration Date. New expiration date is input with TC 550. Hold is established if tax module balance is debit; hold is released when balance becomes zero or credit and when TC 502 or 550 is posted. Generates TC 340 Valid CC 50 or 51. See Section 11.8(6) Collection, for appropriate closing codes.
502	Correction of TC 500 Processed in Error	Corrects an erroneously posted military deferment and restores the original Collection Statute Expiration Date. Releases Hold established by TC 500. TC 502 does not release the interest and/or penalty freezes. A TC 290 must be input with the appropriate TC.
510	Releases Invalid SSN Freeze on Refunds	Releases invalid SSN freeze indefinitely, as long as SSN/Name Control remain unchanged.
520	IRS Litigation Instituted	Freeze is released by TC 521 or 522. Some CCs suspend CSED. See Section 11.8(8). For IMF only an optional CSED TIN indicator (P) Primary, (S) Secondary or (B) Both can be used to identify which taxpayer the extension applies to. (See Section 11 for appropriate closing codes)
521	Reversal of 520	Records reversal of a previously posted TC 520. If TC 520 posted prior to cycle 8624, TC 550 must be input to extend the CSED. Refer to section 11.8(8) for specific CC reversal activity.
522	Correction of 520 Processed in Error	Indicates and reverses previously posted 520’s as an error, and causes Closing Codes, if 70-89, to be updated to zeros.
528	Terminate Stay of Collection Status	Terminates the stay of collection status 41 or 42. When a TC 528 pends to a module, it comes out of status 41/42. New status is determined by status prior to 41/42. (IDRS only—Does not post to master file).
530	Currently not Collectible Account	A balance due account is considered currently not collectible. Closing Code is 01-39. (see Section 11 TDA/BAL DUE Closing Codes for appropriate closing codes) TC 530 CC 08 generates TC 540 and set the MFR to 8.
531	Reversal of a Currently not Collectible Account	Indicates that the Account is now considered collectible.
532	Correction of 530 Processed In Error	Indicates the previously posted 530 is in error.
534	Expired Balance Write- off, accrued or assessed	May be input for zero or with an amount. If input with an amount, it credits the tax module for the portion of assessed module balance on which the CSED has expired and restricts the computer from interest and Failure to Pay Penalty computations.	Credit (PJ)
535	Reversal of Expired Balance Write- off	Reverses a TC 534 in whole or in part by debiting the tax module for the amount of the module balance which was written off incorrectly. If it completely reverses the TC 534 amount, the restrictions on computer computation of interest and FTP Penalty are removed.	Debit (PJ)
537	Reversal of Currently not Collectible Account Status	Reversal of TC 530. Is generated when a TDA/BAL DUE is reissued as a result of the TPI (Total Positive Income) reported on a subsequent return, or the posting of a change of address or TC 150, TC977 to account in Currently not Collectible status with Closing Code 03.
540	Deceased Taxpayer	Records death of taxpayer. Changes FR Code to “8” so blank returns are not mailed. Also may be generated as the result of a return (TC 150) posted with Condition Code “A” or “F” or by TC 530 CC 08. IMF: released by TC 542.
542	Correction of 540 Processed in Error	Indicates the previously posted 540 was in error. FR is changed to “4” (IMF).
550	Waiver Extension of Date Collection Statute Expires	Extends the Collection Statute Expiration Date to the data input with this transaction. For IMF only, an optional CSED TIN indicator (P) Primary, (S) Secondary, or (B) Both can be used to identify which taxpayer the extension applies to. TC550-Definer-CD required with TC 550 input. See 2.4.19-5(Cont 24) item 31 for values and meanings.
560	Waiver Extension of Date Assessment Statute Expires	Extends the Assessment Statute Expiration Date to the date input. BMF: Generated when TC 300/301 posts with a Statute Extended Date that is equal to ASED on latest dated unreversed TC 560/564 already posted to the module. EPMF: Can be computer generated when a TC 421 posts with an EP Statute Date that is later than the module’s current ASED.
570	Additional Liability Pending and/or Credit Hold	Indicates additional liability pending. Freezes (—R freeze) module from refunding or offsetting credit out. TC 570 can be generated to establish frozen status by the following: IMF/BMF:  A return (TC 150) posted with CCC “3” (IMF) or CCC “X” (BMF).  Document code 34 credit transaction input with credit freeze code.  TC 670 posts creating a credit balance and an unre versed TC 420 or 424 is posted to module.  A document Code 54 with TC 291 and Priority Code 7 in blocking series 740-769.  TC 150 blocking series 920-929.  TC 24X with reference number 699.  TC 680 if results in credit balance of $5 or more.  TDI/DEL RET Refund Hold (Julian Date 999) BMF: When Form 706 module, in installment status 14, goes to credit balance. BMF: Generated when form 706 (MFT 52) in status 14 (installment) goes to credit balance, except when a prior TC 460 is posted. Use module control DLN. Frozen status released by the following:  TC 571 or 572.  Module goes to zero or debit balance (except when module contains any TC with Doc Code 33 in the DLN.  Posting of TC 30X (except with disposal code 7 or 11).  Posting of TC 29X (except with priority code 6 or 7 or blocked 200-299)  TC 150  TC 840 blocked 920-929.  TC 29X with TC 180 with zero amount if there is no unreversed TC 180 or 186 posted.  Zero balance, TC 290 or 300 PC 8, TC 571 or TC 572
571	Reversal of TC 570	Releases the 570/576 freeze status.
572	Correction of 570 Processed in Error	Used to remove TC570/576 Input in error.
576	Unallowable Tax Hold	Generated by TC 150 with a Credit Balance and Unallowable Tax. Holds the Unallowable Tax to the extent of the Credit Balance in suspense. Freezes the amount of the TC 576 from refund and offset out. Resequence all Debit transactions including generated Doc. Code 34 debits and transfer in (TC 370) except TC 667 & 896. (This amount has not been assessed).	Debit (PJ)
577	Reversal of TC 576	Generated by TC 300, 571, 572 or TC 421 with Doc. Code 47 and Disposal Code 20-25, 27, 29, 31-33, 35 or 36. Restores TC 576 Unallowable Tax into the tax module and releases 576 hold.	Credit (PJ)
582	Lien Indicator	Federal Tax Lien has been filed for this tax period. This transaction can represent two different types of liens; “Self-releasing” and “Re-filed”. Each will have a unique indicator setting. On IMF this transaction is also used as a “2032A Indicator” and a Carry-over Basis Indicator. On BMF, used to post “2032A Election” (F706) or “2032A Heir” data (F1120, 1041, or 1065) or to post cross-reference SSN data (F720, Abstract no. 52).  Generated to post to the entity when an MFT 01/11 TC 150 is input with a significant “parent EIN” field. Use the DLN for the TC 582 being generated and include the “parent EIN” in the TC 582.  Generated to post the entity when a F1120/1120A/1120S/1041/1065 TC 582 posts to a tax module. Use the DLN of input TC 582 as the DLN for the TC 582 being generated.
583	Reverse Lien Indicator	Reverses TC 582. Deletes Cross-Reference SSN (BMF only). TC 583s will be generated in the conversion run for those modules where the last CSED has expired and the first “lien only” TC 582 posted after cycle 198301 (BMF), or 198313 (IMF) (i.e. “Self-releasing” liens). Posts a cross reference TIN from a transfer on a revenue receipt transaction. Effective 1/2007, TC 583 must be used with one of the following definer codes: DC 1 - released DC 2 - withdrawal due to administrative error DC 3 - withdrawal due to collection due process appeal rights. DC 4 - reversal DC 5 - self-released (statute expiration)
605	Generated Reversal of TC 604	Generated TC 605 for the full amount of the previously posted unreversed TC 604 when a TC 972 AC 31/32 posts.
606	Underpayment Cleared (Under $5)	Clears any debit (plus) net balance less than $5.00. For MFT 61 debit balance must be under $1.00.	Credit (NPJ)
607	Reversal of Underpayment Cleared	Reverses a previous write-off under certain conditions if a dishonored check is posted to a module or a remittance is received which equals or is less than the amount of a previous small balance write off.	Debit (NPJ)
608	Statute Expiration Clearance to Zero Balance and Remove	Generated weekly when Collection Statute Expiration Date expired and module assessed balance is debit. Post TC 608 to the module for the amount of the assessed balance. Accrued interest and accrued penalty fields will be posted. Update status as appropriate. The TC 608 will carry a zero amount when the assessed balance is already zero and there are only accruals of FTP and/or interest when the last module CSED expired.	Credit (NPJ)
609	Reversal of Statute Expiration	Generate TC 609 for the full amount of previously posted unreversed TC 608 when: 1) a subsequent transaction carrying a money amount posts, or 2) CSED is extended or suspended. For partial reversals, subsequent to the generation of the TC 609 generate TC 608 for the remaining balance. Prior to 1993: Generated with transaction code 370 (Doc Code 52). Issue a new TDA/BAL DUE Information Record when current module status is TDA/BAL DUE status or Status 12 preceded by TDA/BAL DUE status, the total module balance is $25.00 or more, and a TC 609 posted in the current cycle but there is no TC 29X or TC 30X posting in the current cycle.	Debit (NPJ)
610	Remittance with Return	Credits the tax module with a payment received with the return, including payment with voucher.	Credit (PJ)
611	Dishonored Remittance with Return	Reverses a dishonored payment submitted with return. Reduces TC 610 credit in whole or in part. BMF/IMF: If not accompanied by a secondary TC 280, a TC 286 is systemically generated.	Debit (PJ)
612	Correction of 610 Processed in Error	Reverses a 610 transaction in whole or in part that is posted in error by debiting the Tax Module for the amount of the remittance with return. NOTE: Form MFT 04, only valid for tax periods subsequent to 199412 (not valid with 34 doc code).	Debit (PJ)
630	Manual Application of Appropriation Money	Manually computed credit for amount falling under Separate Appropriations. With identification number 02, indicates credit for solar or wind energy investment.	Credit (PJ)
632	Reverse of Manual Application of Appropriation Money	Reversal of TC 630. Identification number 03 indicates reversal of credit for solar or wind energy investment.	Debit (PJ)
636	Separate Appropriations Refundable Credit	Master File generated credit for amounts falling under Separate Appropriations. With identification number 02, indicates credit for solar or wind energy investment.	Credit (NPJ)
637	Reversal of Separate Appropriations Refundable Credit	Reversal of TC 636. Identification number 03 indicates reversal of credit for solar or wind energy investment.	Debit (NPJ)
640	Advance Payment of Determined Deficiency or Underreporter Proposal	Credits the tax module with an advance payment of a determined deficiency. BMF/IMF: Overpayment interest is never allowed on TC 640 (blocked 990-999) “Cash Bonds” which are in excess of the audit deficiency to which it is applied. Overpayment interest is not allowed even if the deficiency is subsequently abated in whole or in part. Also refer to Revenue Procedure 2005-18 for more information. Tax module frozen from refunding, offsetting out or credit elect when TC 640 posted and no TC 300 present or TC 300 has disposal code 7 or 11 or the 23C date of TC 300 (not disposal code 7 or 11) is earlier than transaction date of TC 640. Freeze is released when TC 640s are reversed, posting of TC 300 (not disposal code 7 or 11), TC 29X blocking series 500-519, 540-589, 600-619 or 640-679, or module balance becomes zero or debit. (MFT 55 640 freeze released when TC 640s are reversed or total module balance becomes zero or debit). Module is frozen from offsetting in when TC 640 posts and there is not a TC 300 with a 23C date prior to the transaction date of the TC 640. Freeze is released when TC 640s are reversed, posting of TC 29X (except PC 6 or 7 or B.S. 500-519/600-619) or 30X for an amount, module becomes zero or debit balance, TC 846/706/826/896/736/340/341/780 or 856 posts. Also used to post URP CP-2000/Stat. Notice Payments, etc.	Credit (PJ)
641	Dishonored Advanced Payment	Reverses a dishonored payment submitted as a designated advanced payment. Reduces TC 640 credit in whole or in part. BMF/IMF: Releases TC 640 freeze, if net of 64X transactions reach zero. If not accompanied by secondary a TC 280, a TC 286 is systemically generated.	Debit (PJ)
642	Correction of 640 Processed In Error	Reverses a 640 transaction in whole or in part by debiting the Tax Module for the amount of the remittance. BMF/IMF: Releases TC 640 freeze if net of 64X transactions reach zero.	Debit (PJ)
660	Estimated Tax Payment	Credits tax module for amount of Estimated Tax paid. Credit is frozen from refunding or offsetting until a TC 590/591(BMF only) or a TC 150 posts. Applicable to Forms 990C, 990T, 990PF, 1040, 1041, 1041ES, and 1120 only. IMF: See UPC 198 and UPC 305.	Credit (PJ)
661	Dishonored ES Payment or FTD	Reverses a dishonored payment submitted as an estimated tax payment or a Federal Tax Deposit. If not accompanied by a secondary TC 280, a TC 286 is systemically generated.	Debit (PJ)
662	Correction of 660 Processed In Error	Reverses a TC 660 or TC 666 in whole or in part by debiting the module. IMF/BMF may reverse TC 430 remittance amount. BMF: Debits tax module for Federal Tax Deposit posted in error when MFT 02, 05, 33, 34 or 44. IMF: Records the transfer of underclaimed ES Credits which are frozen. Doc. Code 24 or 34 indicates the credits have been transferred to another account: the amount of the transaction is debited to the Tax Module and any balance is unfrozen. Reverses the TC 430 remittance amount: TC 662 in zero amount releases frozen excess ES credits.	Debit (PJ)
666	Estimated Tax Credit Transfer In	When taxpayer claims more ES credits than are posted in tax module, settlement is frozen and a TC 667 is generated and resequenced to search the spouse’s tax module. TC 666 represents the amount of ES credits transferred-in from the spouse’s module (may be zero if none available or spouse’s account is not found) and freeze is released. Also, credits to a deceased taxpayer’s spouse’s account. (Julian 999) Initialized when a CCC “F” return posts requesting credit elect.	Credit (NPJ)
667	Estimated Tax Debit Transfer Out	Debit transaction representing amount of ES Credits transferred to a spouse’s account. Release Excess ES Credit Freeze.	Debit (NPJ)
670	Subsequent Payment	If return has posted, credits the Tax Module with payment on account. If return has not posted, credits the Tax Module with prepayment on account. See UPC 198, and UPC 305. May carry a Designated Payment Code (DPC) (See section 11.12) Processing of TC 670 with secondary TC 460 use doc code 19.	Credit (PJ)
671	Dishonored Subsequent Payment	Reverses a dishonored check submitted as a subsequent payment. IMF/BMF: If not accompanied by a secondary TC 280, a TC 286 is systemically generated, except for blocking series 800-899 (EFT Payments). Note: Not valid with doc code 34.	Debit (PJ)
672	Correction of 670 Processed In Error	Reverses a 670 in whole or in part by debiting the mod ule. Note: For MFT 04, only valid for tax periods subsequent to 199412, tax period must end in ‘12’, not valid with doc code 34.	Debit (PJ)
680	Designated Payment of Interest	Input to pay assessed and/or unassessed interest due without tolerance application. If unrestricted, updates interest paid field by the TC 680 amount. If the interest paid field exceeds the interest assessed field, generates TC 196 to the extent of paid unassessed interest due. Any portion that exceeds TOTAL interest due is applied to tax and penalty. The TC 680 amount which pays assessed interest is excluded when recomputing interest.	Credit (PJ)
681	Dishonored Designated Payment	Reverses a dishonored check submitted as a designated payment of interest. Reduces the TC 680 transaction in whole or in part. If not accompanied by a secondary TC 280, a TC 286 is systemically generated.	Debit (PJ)
682	Correction of 680 Processed In Error	Reverses 680 credit in whole or in part by debiting the Tax Module. IMF: When posted, computer automatically generates a TC 197 interest reversal (of TC 196) generated from the posting of TC 680 if interest has not been abated previously. TC 197 will not generate if interests restricted with TC 340/341.	Debit (PJ)
690	Designated Payment of Penalty	Credits the Tax Module for a designated payment of a penalty assessment.	Credit (PJ)
691	Dishonored Designated Payment	Reverses dishonored payment submitted as a designated payment of penalty. Reduces the TC 690 transaction in whole or in part. If not accompanied by a secondary TC 280, a TC 286 is systemically generated.	Debit (PJ)
692	Correction of 690 Processed In Error	Reverses a 690 credit in whole or in part by debiting the Tax Module.	Debit (PJ)
694	Designated Payment of Fees and Collection Costs	Designated Payment of Fees and collection costs. The money amount must be equal to or less than the net amount of unreversed TC 360’s excluding amount of previously applied TC 694’s. Will also go unpostable if there is no TC 360 present.	Credit (PJ)
695	Reverse Designated Payment of Fees and Collection Costs	Reverses TC 694 in whole or part.	Debit (PJ)
700	Credit Applied	Credits Tax Module for a manually transferred amount. Will have corresponding debit TC 820 if amount is from a MF Account. Accounting credit posts in erroneous refund cases to prevent bill from generating. Credit will be reversed once refund repaid. For MFT 04, only valid for tax periods subsequent to 199412. Tax period must end in “12”. Not valid with doc code 34.	Credit (PJ)
701	Reverse Generated Overpayment Credit Applied	Reverses the generated 706 credit applied in whole or in part by debiting the Tax Module. Transaction date must match TC 706 date. CAUTION: When transaction dates are the same, sequencing matters. Multiple transactions must be processed either in the order the TC 706s occur or decreasing money amounts. The corresponding credit is TC 821.	Debit (PJ)
702	Correction of Erroneously Applied Credit	Reverses TC 700 credit applied in whole or in part by debiting the Tax Module. Transaction date must match TC 700 date. The corresponding credit is TC 822. For MFT 04, only valid for tax periods subsequent to 199412, not valid with Doc Code 34.	Debit (PJ)
706	Generated Overpayment Applied from Another Tax Module	An ECC computer generated transaction in the amount of a credit offset into a Tax Module. A TC 826 debit transaction is the corresponding entry. Before generating a refund, the computer analyzes all Tax Modules in the account and offsets the credit to any Tax Module with a balance past due.	Credit (NPJ)
710	Overpayment Credit Applied from Prior Tax Period	Credits Tax Module for amount of overpayment from prior year’s return which taxpayer elects to apply to the succeeding year’s estimated tax. . Also used to apply certain credits arising from adjusted employment tax returns. If Document Code 48, it is transferred from one tax period to another within the ADP system and therefore must be accompanied by TC 830. Document Code 58 is used during conversion to ADP to transfer these credits from the District Office to the proper Tax Module on the Master File.	Credit (PJ)
712	Correction of 710 or 716 Processed In Error	Reverses a TC 710 or 716 credit in whole or in part by debiting the Tax Module. Generally requires a counter entry of TC 710 to credit the correct Module. Releases excess ES Credit Freeze. Transaction date must match TC 710 or 716 date.	Debit (PJ)
716	Generated Overpayment Credit Applied from Prior Tax Period	An ECC computer generated credit which applies the amount of credit elected and available from the preceding year’s Tax Module. A TC 836 debit is generated for the amount of the credit. Applicable to Forms CT-1, 720, 940, 941, 943, 945, 990C, 990T, 990PF, 1040, 1041, 1042 and 1120.	Credit (NPJ)
720	Refund Repayment	BMF/IMF Tax Module is frozen from offsetting and refunding unless TC290/291 is posted with Priority Code 8 or tax balance becomes zero or debit. Companion TC is 772 for interest amount.	Credit (PJ)
721	Dishonored Refund Repayment	Dishonored check: may be equal to or less than the TC 720. Companion TC is 770 for interest amount. If not accompanied by a secondary TC 280, TC 286 is systemically generated.	Debit (PJ)
722	Correction of 720 Processed In Error	Taxpayer’s correction or adjustment made to refund repayment. Companion TC is 770 for interest amount.	Debit (PJ)
730	Overpayment Interest Applied	Credits Tax Module for a manual transfer of an overpayment of interest. Document Code 24 records a transfer with the ADP system and generally requires a corresponding TC 850 debit. Doc. Code 58 transfers such overpayment to the MF from a non-ADP return. Reversed by a TC 732.	Credit (PJ)
731	Reverse Generated Overpayment Interest Applied	Reverses the generated TC 736 interest credit applied in whole or in part by debiting the Tax Module. Transaction date must match TC 736 date. Reverses erroneously posted TC 756. The TC 731 must match the date of the TC 756 and is used in the same manner as TC 731 when reversing a TC 736.	Debit (PJ)
732	Correction of 730 Processed in Error	Reverses TC 730 interest credit applied in whole or in part by debiting the Tax Module. Transaction date must match TC 730 date.	Debit (PJ)
736	Generated Interest Overpayment Applied	Records the computer generated transfer of an interest refund to a Tax Module in debit (underpaid) status. Credits the module for the amount of interest, whichever is less. The corresponding debit is a TC 856. Reversed by a TC 731.	Credit (NPJ)
740	Undelivered Refund Check Redeposited	BMF/IMF: Freezes module from refunding and causes issuance of CP 31 for IMF or CP 231 for BMF (undelivered refund check notice). If any module in the account is in 740 Freeze condition, IMF-Freeze condition is released by the posting of TC 018, or BMF- Freeze condition is released by TC 018 or an address change posting, the frozen credit is released for subse quent reissuance of the refund.	Credit (PJ)
742	Correction of 740 Processed In Error	Must match an unreversed TC 740 on date and amount to post. After posting, if the amount of the TC 740 transaction is zero, the 740 Module Freeze is released.	Debit (PJ)
760	Substantiated Credit Payment Allowance	Credits the Tax Module for a payment which was substantiated as having been paid, but not posted to the MF.	Credit (PJ)
762	Correction of TC 760 Processed In Error	Reverses TC 760 in whole or in part by debiting the module.	Debit (PJ)
764	Earned Income Credit	Posts Earned Income Credit generated from line items from Adjustments. The Credit is for full years except decedents for tax periods ending 12/31/1975 through 11/30/1977. The Credit is available for offset, refund or credit elect.	Credit (NPJ)
765	Earned Income Credit Reversal	Reverses TC 764 or 768.	Debit (NPJ)
766	Generated Refundable Credit Allowance	ECC generated to allow a refundable credit (other than ES or excess FICA) which was verified on a Form 720, (abstract 11 amount) 941, 942, 943, 945 (Advanced Earned Income Credit) 990C, 990PF, 990T, 1040, 1040C, 1041, 1120 or 1120S return but not previously posted to the Tax Module, or from the appropriate line item adjustment of an Examination or DP Tax Adjust ment. Includes credit allowed for gasoline tax paid, credit from Regulated Investment Co., or Covenant Bonds with item reference 334 (199312-199411 only) for installments of 1993 additional taxes. See Section 8C.3.	Credit (NPJ)
766	IRS TOP Offset Reversal	Reverses a prior posted TC 898, TOP Offset, when input with the same offset trace number (OTN). See Section 8.17 for the explanation of the credit references.	Credit
767	Generated Reversal of Refundable Credit Allowance	A generated error correction which reverses a TC 766 credit allowance posted in error. Results from the appropriate line item adjustment of an Examination or DP Tax Adjustment with item reference 334 (199312 199411 only) for installment of 1993 additional taxes.	Debit (NPJ)
767	Rejected TOP Offset Reversal	Reverses a prior posted TC 766, TOP offset reversal, when input with the same offset trace number (OTN). Caution: This transaction must not be input except to correct a TC 766 on the FMS Reject Listing.	Debit
768	Earned Income Credit	Posts Earned Income Credit which is generated from information received from Code and Edit.	Credit (NPJ)
770	Credit Interest Due Taxpayer	Credits the Tax Module to allow credit on overpayment. Includes restricted interest on overpayment or offsetting interest adjustment to TC 721, 722 or 840. Overpayment interest is not computer generated until module balance reaches zero. Manual reversal of netted interest.	Credit (NPJ)
772	Correction of 770 Processed In Error or interest netting	Reverses a 770 or 776 transaction in whole or in part by debiting the Tax Module. When secondary to TC 720, it represents the reversal of the associated TC 776 credit interest allowed on the erroneous refund. It also represents manually calculated debit interest that is charged at credit interest rates when “netting” is applicable. (IDRS Command Codes See IRM 2.4).	Debit (NPJ)
776	Generated Interest Due on Over payment	BMF/IMF: Credits the Tax Module for the amount of computer generated interest due when a Tax Module is overpaid as the result of a credit or an abatement. If restricted credit interest was previously posted to the Tax Module, interest must be manually computed.	Credit (NPJ)
777	Reverse Generated Interest Due Taxpayer or interest netting	Generated from the posting of TC 740 or 841 to reverse the generated interest amount allowed on latest dated refund (TC 840 or 846) when a TC 740 (undeliverable refund check) or a TC 841 (Cancelled Refund Deposit) posts. Also generated debit interest that is changed at credit interest rates when “netting” is applicable. An interest netting TC 777 is generated with “999” in the Julian Date of the DLN to identify the transaction as “netted interest”.	Debit (NPJ)
780	Master File Account Compromised	To post, a return (TC 150) and an unreversed TC 480 must be posted. Issuance of OIC transcripts is continued. (1) Unreversed TC 780 generates OIC Transcript whenever module net balance changes. BMF: Releases TC 480 freeze, but does not stop issuance of transcripts. Freezes module from offset in. Prevents computer calculation of interest and FTP. IMF: Prevents computer generation of credit or debit interest. Credits are frozen from refunding in all tax modules of the account for 8 weeks; also, credits in the affected tax module are frozen from offsetting in or out. 78 Hold released by TC 781, 782 or 788.
781	Defaulted Account Compromise	Reverses all previously posted TC 780 transactions in the module. OIC Transcript is issued in cycle of posting and discontinues further OIC Transcripts. IMF: Releases Credit/Debit Interest, FTP Restrictions and 780/480 Indicators. BMF: Releases interest and FTPP computation restrictions.
782	Correction of 780 Processed In Error	Records the correction of 780 posted in error. Reverses all previously posted TC 780 transactions in the module. BMF/IMF: Does not stop transcripts. Tax Module reverts to status under TC 480. IMF: Re-freezes the Tax Module against offsetting out and refunding. IMF: Releases debit/credit interest restriction. BMF: Releases interest and FTPP computation restrictions.
788	All Collateral Conditions of the Offer Completed	To post, an unreversed TC 780 must be posted. Records the closing of an accepted Offer-in- Compromise. Issuance of future OIC transcripts is discontinued. BMF/IMF: Account and Tax Module is released for offsetting and refunding insofar as pertains to OIC freeze. Credit/Debit interest restriction (and FTP on BMF) established from the posting of TC 780 are retained.
790	Manual Overpayment Applied from IMF	Manually applied overpayment credits transferred from the IMF to the BMF. IMF credits are not applicable to taxpayers with a Form 706, 709, 990, 990C, 990PF, 990T, 1041, 1041A, 1065, 1120, 4720 or 5227 filing requirement Corresponding debit is TC 890. Will unpost unless TC130 present.	Credit (PJ)
792	Correction of 790 Processed In Error	Reverse TC 790 or 796 in whole or in part by debiting the tax module. Transaction date must match TC 790 or 796 date. The corresponding credit is TC 892.	Debit (PJ)
800	Credit for Withheld Taxes	Identifies a manually prepared transaction for the input of Claimed Withholding and Excess FICA Taxes collected at source.	Credit (PJ)
802	Correction of an 800 Processed In Error	Reverses an 800 in whole or in part; debits the tax module for amount of transaction.	Debit (PJ)
806	Credit for Withheld Taxes and Excess FICA	Credits the tax module for the amount of withholding taxes and excess FICA claimed on a Form 1040 or 1041 (198712 & later) return. May also be generated by appropriate line adjustment on an Examination or DP Tax Adjustment.	Credit (NPJ)
807	Reversed Credit for Withheld Taxes	Reverses the TC 800 or 806 credits in whole or in part by posting a debit to the tax module. MCC computer generated from the appropriate line adjustment of an Examination or DP Tax Adjustment. MFT 05: only reverses TC 806.	Debit (NPJ)
810	Refund Freeze	To freeze the module from refunds, offsets and credit elect. TC 810 with Code 1 indicates prefiling notification. Code 2 indicates ATSDT (Abusive Tax Shelter Detection Teams). Code 3 earned Income Credit Check Freezes YR input. Contact Examination Branch if this transaction needs to be input. Code 4 indicates FRP (Frivolous Return Program).
811	Reverse Refund Freeze	Reverses TC 810 in whole or in part. TC 811 with zero will reverse the TC 810 and allow release of all credit (providing no other freezes are in effect).
820	Credit Transferred	Manually transfers previously posted credit amount to another tax module, another account, excess collections, or other destination as required. BMF/IMF Releases Assessment Statute Expiration Freeze for Doc. Code 24 only. CAUTION: CREDIT MUST BE AVAILABLE ON MASTER FILE AT TIME OF POSTING OR WILL UNPOST. IMF: SEE UPC 175. BMF: SEE UPC 325. The corresponding credit is TC 700. NOTE: Form MFT 04, only valid for tax periods subsequent to 199412. Tax period must end in ‘12’. Not valid with 34 Doc code.	Debit (PJ)
821	Reverse Generated Overpayment Credit Transferred	Reverses the generated TC 826 overpayment credit transferred in whole or in part by crediting the tax module. Transaction date must match TC 826 date. CAUTION: When transaction dates are the same, sequencing matters. Multiple transactions must be input in the order that the TC 826’s occur. The corresponding debit is TC 701.	Credit (PJ)
822	Correction of an Over payment Transferred In Error	Reverses TC 820 and 824 in whole or in part by crediting the Tax Module. The corresponding debit is TC 702. NOTE: For MFT 04, only valid for tax periods subsequent to 199412. Not valid with 34 doc code.	Credit
824	Overpayment Credits Transferred to Another or to Non-MF Accounts	Transfers overpayment credits frozen by TC 130 Account Refund Freeze. Releases TC 130 Account Refund Freeze. IMF: See UPC 168 and 175. BMF: See UPC 325.	Debit (PJ)
826	Overpayment Transferred	An ECC computer generated debit for the amount of overpayment credit transferred to another tax module within this taxpayer’s account. The corresponding credit is 706.	Debit (NPJ)
830	Overpayment Credit Elect (Transferred) to Next Periods Tax	Debits the tax module for the amount of credit elected to be transferred to the following period with same type of tax. A manual transfer. Also used to debit the tax module to reapply certain credits arising from adjusted employment tax returns. The corresponding credit is 710. Release Hold Refund Freeze. CAUTION: Credit must be available on Master File at time of posting or it will be unpostable. IMF: See UPC 175. BMF: See UPC 325.	Debit (PJ)
832	Correction of Credit Elect Transfer	Corrects an 830 or 836 transaction posted in error. Transaction date must match TC 830 or 836 date.	Credit (PJ)
836	Overpayment Credit Elect Transferred to Next Periods Tax	A debit for the amount of overpayment elected to be applied to the following tax period. ECC computer generated upon posting a Form CT-1, 720, 940, 940EZ, 941, 943, 945, 990C, 990T, 990PF, 1040, 1041, 1042, 1120 if a credit amount exists.	Debit (NPJ)
840	Manual Refund	Designates a manual refund was issued prior to or after a return (TC 150) has posted. If return has not posted, freeze module from refunding or offsetting out. Refer to Freeze Code -X in Section 8.	Debit (PJ)
841	Cancelled Refund Check Deposited	Credits the tax module for the amount of the transaction from a refund check (TC 840 or BMF/IMF 846) which was cancelled. BMF/IMF: Module is frozen from offsetting or refunding. (Exception: Refunds that have been recertified are not frozen. Block and serial no. 88888.) is released by: BMF—An Examination or DP tax adjustment Doc. Code 24 or 34; TC 820, 830 or 843; when tax module balance becomes zero or debit; or by TC 571 or 572 if a TC 570 has posted. It is used on Non-Master File to assess the amount that has been erroneously abated.	Credit (PJ)
843	Check Cancellation Reversal	Reversal of erroneous TC 841. Date and amount must match those of the TC 841 being reversed.	Debit (PJ)
844	Erroneous Refund	Zero amount transaction which identifies tax module containing an erroneous refund. Must find an unreversed TC 840 or 846 to post. Freezes entire account from refunding. Freezes any modules with a TC 844 present from offsetting in or out. Refer to -U Freeze in Section 8. Generates “TRANS-844” Transcript for any module that the net module balance has been changed and is credit.
845	Reverse Erroneous Refund	Zero amount transaction. Reverses TC 844. Must find an unreversed TC 844 to post.
846	Refund of Overpayment	Debits the tax module for the amount of overpaid tax (plus applicable interest) to be refunded to the taxpayer.	Debit (NPJ)
848	Refund transferred out of account	Reverses TC 840 or TC 846 in whole or in part by crediting the tax module. Requires a counter entry of TC 849 to debit the correct tax module.	Credit (PJ)
849	Refund transferred into account	Debits tax module for a refund being transferred from another tax module. Requires a counter entry of TC 848 to credit the correct tax module.	Debit (PJ)
850	Overpayment Interest Transfer	Manually transfers interest on overpayment to another tax module and generally requires a corresponding 730 credit.	Debit (PJ)
851	Reverse Generated Overpayment Interest Transfer	Reverses TC 856 in whole or in part by crediting the tax module.	Credit (PJ)
852	Correction of 850 Processed In Error	Corrects 850 transaction by posting a credit to the tax module.	Credit (PJ)
856	Overpayment Interest Transfer by Computer	Debits the tax module for the amount of interest which can be transferred and applied to a tax module in debit (balance due) status. The corresponding credit is TC 736.	Debit (NPJ)
860	Reverses Erroneous Abatement	Reverses erroneous abatement after statute of limitations has expired. (Does not post to Master File.)
876	Interest on Overpayment Transferred to BMF	Posts interest generated on an IMF overpayment transferred to a BMF tax module in debit (underpaid) status. Corresponding credit is TC 756.	Debit (NPJ)
890	Manual Transfer of Overpayment Credits to BMF	Manual transfer of overpayment credits from the IMF for application to the BMF or IRAF. (BMF credits cannot be applied to taxpayers filing Form 990, 990C, 990PF, 990T, 1041, 1041A, 1065, 1120, 4720 or 5227.) The corresponding credit is TC 790. Will unpost unless TC 130 is present.	Debit (PJ)
892	Correction of TC 890 Processed In Error	Reverses TC 890 or 896 in whole or in part by crediting the tax module. Transaction date must match TC 890 or 896 date. Corresponding debit is TC 792.	Credit (PJ)
896	Overpayment Credit Offset	TC896 is used to reflect an offset to IRAF (MFT 29) and Shared Responsibility Payment (MFT 35) accounts and from IMF to BMF.	Debit (NPJ)
897	DMF Offset Reversal	Credits the tax module with the amount of DMF offset reversal requested. Reverse in whole or in part an associated TC 896 with a matching agency and sub- agency. BMF: Valid on Form 1120.	Credit (NPJ)
898	BFS TOP Offset	Treasury Offset Program (TOP) offset initiated by FMS. Posts with the trans date and DLN of the refund from which it originated. It has a memo amount, an Offset Trace Number (OTN), and an XREF SSN. TC 898 reduces the amount of the refund with which it is associated. Reversed by a TC 766 with the same OTN or TC899 with same OTN.
899	FMS TOP Offset reversal or Agency Refund/Revers al	TOP offset reversal initiated by FMS. Posts with a type code, memo amount, and OTN. Reverses a prior posted TC 898 with the same OTN. Type 1 - FMS TOP offset reversal. Type 2 - Agency refund of TOP offset. Type 3 - FMS refund of TOP offset. Type 4 - Agency refund reversal.
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916	#	#
917	#	#
922	IRP Underreporter	IRP Underreporter status transaction. Posts to tax module balance section. The transaction date and process codes are updated by subsequent TC 922. Will not affect status history section. See “Underreporter Process Codes”, Section 8.
924	IRP COMM, IRP Communicatio n	IRP communication transaction. Posts to IMF. Posted TC 924 is updated by all other 924s. TC 924 may be input from IRP or generated by Master File when: TC 300 Ref +S7890; or TC 140 or 922 with Int/Div field of $500 or more. Also refer to Back-up Withholding, Section 11.
925	IRDM - BMF IRP Underreporter, CAWR, BMF Non-filer	IRDM – BMF IRP Underreporter, CAWR, BMF Non-filer status transaction. Posts to tax module balance section. The transaction date and process codes are updated by subsequent TC 925. Will not affect status history section. See Section 8C.
930	Return Required Sus pense	Generates Campus Notice CP 98/198/498 when TC 150 posts to a module containing TC 930. EPMF: Posts to a Plan Return Module when an unreversed return is not present in the module. A transcript is produced when an unreversed TC 150 posts.
932	Reverse Return Required Suspense	Reverses a TC 930.
940	Strike Force Control	TC 940—No longer valid after cycle 199052.
942	Reversal of Strike Force	TC 942—No longer valid after cycle 199052.
960	Add/Update Centralized Authorization File Indicator Reporting Agents File	Adds/updates CAF indicator to the module. Causes notices and/or refunds to be sent to authorized representative. Also can be generated when a TC 150 or 620 (BMF) with a significant CAF code posts and an unreversed TC 960 is not already posted. Also posts to the entity and sets the RAF-Filing and EFTPS Indicators.
961	Reverse Centralized Authorization File Indicator	Reverses TC 960 and zeros module CAF indicator. BMF: For Reporting Agents File, posts to the entity, and zeros the RAF-Filing and EFTPS Indicators.
970	F720 Additional Schedules; or F945 liability amounts from F945-A and related dates F941 liability amounts from Schedule B and related dates F1040 Additional Schedules;	Generated when MFT 03 TC 150 posts with data transcribed from accompanying F8743. Generated when MFT 16 TC 150 posts with data transcribed from accompanying F945-A. Generated when MFT 01 TC 150 posts with data transcribed from accompany Schedule B. Generated when MFT 30 TC 150 posts with data transcribed from accompany F8888
971	Miscellaneous Transaction	Performs different actions based on the Action Code which are listed separately.
972	Reverses Amended/Dupl icate Return XREF TIN/Tax Period Data	Used to reverse TC 971.
976	Posted Duplicate Return	Identifies the input return which causes a duplicate posting condition. TC 150 is replaced with TC 976 by computer. IMF: CP 36, Notice of Duplicate Return is issued. Prints CP 29 Indicator on CP 36 if module contains an amended return with other than Doc. Code 54; amended return freeze was on in module at beginning of cycle; and current processing cycle is later than 19 cycles from normal return due date. Tax module is frozen from offsetting and refunding until released by an Examination (TC 30X) or DP Tax (TC 29X) Adjustment.	Credit
977	Posted Amended Return Posted Consolidated Generated Amended, Late Reply, or DOL Referral	Identifies an input return which contained Condition Code G (Amended), or an IMF 1040X (identified by Block number 200-299). TC 150 is replaced with TC 977 by computer. TC 977 is also systemically generated when a TC 971 AC 010 or 013 are input. An amount posted with TC 977 is a remittance amount and does not reflect adjustment in liability. Any subsequent adjustment will be input via TC 29X or 30X. IMF: If an original return is not posted, CP 29 or 729 notice of amended return is issued 19 cycles after the due date of the return. Tax module is frozen from offset out and refund until released by the original return (except 1040X).	Credit
990	Specific Transcript	Generates a SPECIFIC transcript for the particular Tax Module designated by the MFT Code and Tax Period. This TC with Doc Codes 56 and 99 is input via CC PATRA.
991	Open Module Transcript	Generates OPEN MODULE transcript of all open tax modules (debit or credit). Transcript will also indicate the current FR Codes of the account.
992	Complete or Tax Class transcript	BMF: MFT 00 generates a complete transcript of all tax modules within the account regardless of the balance. Other than MFT 00 generates a transcript of every module within the specified MFT. With Doc. Code 99, generates Tax Class Transcript. IMF: Generates a complete transcript. This TC with Doc Codes 56 and 99 is input via CC PATRA.
993	Entity Transcript	Generates an ENTITY transcript listing name line(s) and all transactions posted to the Entity module of an account. This TC with Doc Codes 56 and 99 is input via CC PATRA.
994	—	Indicates that two accounts failed to merge; causes a complete account transcript to be generated. Does not post to Master File.
995	—	IMF: Indicates difference in validity status; causes a complete account transcript to be generated. Does not post to Master File. BMF: identifies UPC 305 transcript.
996	Follow-up on Uncollectible	Transmits information on IMF accounts containing TC 130 with closing codes 03, 12 and 24-32 to the BMF cross-reference which has been 53’d to reactivate the BMF account if the closing code condition has been met on the IMF. Updates entity.
998	Update Entity Information Explanation Module is established but return is not filed. Return not posted; letter of inquiry mailed. IDRS in delinquency status. **NOTE: 02 and 03 Status Code are modified and	Generated when TC 150 for MFT 51 posts with name line or spouse SSN. Also generated when TC 150 for MFT 52 posts with Date of Death different from DOD already posted.	File I/B I/B/ E I/B/