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EDR Filing Enforcement Information Returns Master File (IRMF) Early Initiative

Purpose of bulletin

To inform staff that starting March 12, 2012, we will implement the EDR Filing Enforcement (FE) Information Returns Master File (IRMF) Early Initiative.

Background

The Filing Enforcement IRMF Early Initiative is one of several low risk, high value initiatives designed to increase tax revenue and close the tax gap.

The IRMF contains income records that payers report to the IRS for taxable activities associated to California. This initiative introduces six new income records to the FE program:

  • IRMF W-2
  • IRMF W-2 (Gambling Winnings)
  • IRMF 1099G (Certain Government Payments)
  • IRMF 1065 K-1 (Partnerships)
  • IRMF 1041 K-1 (Estates and Trusts)
  • 1120S K-1 (Sub S)

The FE program will use the income records to identify potential nonfilers.

Taxpayer inquiries

Taxpayers can call us at 800.852.5711, weekdays 7 a.m. to 5 p.m., except state holidays.