SuaZman
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Thats a good point JWR. In section 8 (Master File Codes), part 5 (Filing Requirement Codes) which starts on page 8-72 of the 6209 manual we have the following chart:
________________________________________________________________________________
5 Filing Requirement Codes (FR Codes)
FR Codes are posted to the Entity Section of the Master File to identify the types of returns a taxpayer
must file. They are also used to identify the types of forms the IRS must mail to the taxpayer. LEM
(3(27)(68)0)
Following is a BMF, IMF, EPMF, IRAF list and compatibility chart for quick
reference:
FR BMF Form No.
FR IMF Form No.00 941, 1120, 990 (Return not required)
0 All (Return not required)
00 1040ES only?no 104001 941, 1120/1120A, 990, 990 EZ
01 1040 not required1 942*,720,CT-1, 706?s (D), 706G-S(T) 1066
02 1040A, 1040EZ (Schedules A,B )1 990C, 990T, 5227, 990PF
1 990, 4720
1 1065*, 1041*
04 1040 full non-business(Sch.A,B,D,E)1 943,940,940EZ,11C,730,2290,1042,1120P
05 1040 Business (SchA,B,D,E,C,F)C,1066, 945 required to be mailed if filed
06 1040SS02 941 (Employment Code F)
08 INACTIVE02 1120S, 990
09 1040NR2 CT-1 990C, 5227, 990, 990T (401(a)),
10 Schedule F Business with farm package940EZ
03 990 Group Return
03 941 no longer liable?Final Return Current
11 IMF Child Care Credit PresentCalendar Year
12 Schedule R/RP present03 1120L 13 IMF 1040 EZ
04 941E,1120M,1120PC
14 IMF 1040A (Sch. R/RD present)IRAF4 990 BL, 1120M
15 IMF 1040T4 720 Casual Filer
16 Unnecessary filing06 941SS
17 Pension Withholding06 1120F
0 Not Required to File06 990 Church
8 INACTIVE6 720 with abstract #50 or 56
7 720 (Windfall Profits Tax abstract #52)
7 942PR (Location code 86601)
07 941PR (Location code 86601)
7 940PR (Location code 86601)
07 1120 (6 mos. extended)
7 943PR (Location code 86601)
EPMF
X 5500
T 5500-C/R_______________________________________________________________________________
Well looking at the quick reference chart we see 16 which says ” Unnecessary filing”. Well now take a look at the section which is supposed to define the codes for the IMF. This is under Section 8, Part 5, subsection 2 (IMF Filing Requirement Codes) on page 8-77:
______________________________________________________________________________
(2) IMF Filing Requirement Codes
Form 1040?U.S. Individual Income Tax Return
00 No return filed.
01 Return not required to be mailed or filed
02 Form 1040A or 1040EZ filer. (Package 50)
03 Form 1040 with Schedule A and B only. Principle non-business filer (Package 10).
04 Form 1040, Schedules A, B, D and E. Full non-business filer (Package 20).
05 Form 1040, Schedules A, B, D, E, C and F. Form 1040 business filer (Package 30).
06 Form 1040SS filer (Virgin Islands (DO 66), Guam, and American Samoa?DO 98).
07 Form 1040PR filer (Puerto Rico?DO 66).
08 Account is inactive. Return not required to be mailed or filed.
09 Form 1040NR filer.
10 Form Schedule F Business with Farm Package. (Package 40)
11 IMF Child Care Credit present. (Package 00)
12 Schedule R/RP present. (Package 80)
13 Form 1040EZ
14 1040A (Schedule R/RD present) IRAF
15 1040EZ-TEL
______________________________________________________________________________
As you can see here there is no 16 code. So what does this mean? If my MFR says 16 does this mean I use the quick reference guide chart? If so what in the world does 16 Unnecessary filing mean? :wacko: Can anyone answer that?
The plot thickens as I have gotten my FOIA response to MFR-16. See the new thread under this section for information.
SuaZman
Found this in a post in the Tax Freedom Now Group on Yahoo Groups:
There will be a two digit number, either 30 or 55 immediately beside the words TAX PERIOD:
30 is the Master File Tax Code [“MFT”] for the IMF/1040 taxes;
55 is the MFT Code for the miscellaneous civil penalties.
Hope that helps
Just an FYI….I have 30 on all of mine.
I just looked again and I have 2 sets of IMFs for the years I requested. The first set has TAX PERIOD 30 and the second set has TAX PERIOD 55! I completely forgot to input those in the decoder program.
SuaZman
I guess I will do a FOIA on a MFR 16 and see what comes back.
I found an interesting piece that described that the IRS was using 16 from the BMF filing requirements section of the 6209 manual on the IMF file. MFR 16 seems to mean form 1120- US Corporation Income Tax Return and specifically form 1120DF which is US Income Tax Return for Designated Settlement Funds.
Just the thought that this could be accurate makes me laugh. So lets see what the FOIA response will be.
SuaZman
Yup! Great Proggy but it shows undefined also. 🙁
SuaZman
