[SuaZman]

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 1040

01 941, 1120/1120A, 990, 990 EZ

---

01 1040 not required

1 942*,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 1040SS

02 941 (Employment Code F)

---

08 INACTIVE

02 1120S, 990

---

09 1040NR

2 CT-1 990C, 5227, 990, 990T (401(a)),

---

10 Schedule F Business with farm package

940EZ

03 990 Group Return

03 941 no longer liable?Final Return Current

---

11 IMF Child Care Credit Present

Calendar Year

---

12 Schedule R/RP present

03 1120L 13 IMF 1040 EZ

04 941E,1120M,1120PC

---

14 IMF 1040A (Sch. R/RD present)IRAF

4 990 BL, 1120M

---

15 IMF 1040T

4 720 Casual Filer

---

16 Unnecessary filing

06 941SS

---

17 Pension Withholding

06 1120F

---

0 Not Required to File

06 990 Church

---

8 INACTIVE

6 720 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

[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

[SuaZman]

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

[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

[SuaZman]

Yup! Great Proggy but it shows undefined also. 🙁

SuaZman