SUMRY
               │
               ▼
            TXMODA
          /    │    \
         /     │     \
      ENMOD   IMFOL   RTVUE
        │       │       │
      INOLE   posted   return
              history   lines

If unpostable: TXMOD → UPTIN → UPDIS

If return-processing question: TXMOD → RTVUE → TRDBV

THE ONE MASTER MAP I WOULD MEMORIZE

                       ┌───────────────────┐
                       │      SUMRY        │
                       │ (account overview)│
                       └────────┬──────────┘
                                │
               find tax year/module/problem
                                │
                                ▼
                       ┌───────────────────┐
                       │     TXMODA        │
                       │ (current details) │
                       └────────┬──────────┘
                                │
       ┌────────────────────────┼───────────────────────┐
       │                        │                       │
       ▼                        ▼                       ▼
     (entity)           (posted history)            (return)   
     ENMOD              individual ───► IMFOLT       RTVUE 
       │                 business ──► BMFOLT           │ 
       ▼                                               │
     INOLE                                             ▼
                                                    TRDBV (if needed)


       ┌────────────────────────┬───────────────────────────┐
       │                        │                           │
       ▼                        ▼                           ▼

    (income)             (unpostable)              (old history)
     IRPTR                    UPTIN                      IMFOR
       ▲                        │                        BMFOR
       │                        ▼
     RTVUE                    UPDIS


                    TRANSCRIPT NEEDED?
                            │
                            ▼
                          MFTRA

Income verification:

• RTVUE:posted/filed return
  • [What TAXPAYER reported (1040)]
  • (Taxpayer says wages = $50,000) ["What did taxpayer report?"]
• IRPTR: posted w-2s/1099s/1098s/1098T
  • [What EMPLOYERS/PAYERS/THIRD PARTIES reported]
  • (Employer says wages = $55,000)["What did employers/payors/THIRD PARTIES report?"] [withholding]
• Note: IRPTR accesses information-return data including income and withholding reported by payers/employers
• Best mnemonic: R = Return → RTVUE, P = Payer → IRPTR

Posted vs Pending ACCOUNT HISTORY

• TXMODA: (CURRENT IDRS activity) posted + pending transactions, notices, IDRS controls, payment delays, and IDRS status, Current IDRS activity, information
• IMFOLT/BMFOLT: (MASTER FILE activity only) posted history from the master file (MF). No normal pending TXMOD activity. "What actually POSTED to IMF?"
  • IMFOL is read-only Master File information and specifically does not show pending transactions, IDRS control bases/history items, or unpostable transactions.
• Flowchrt:
  • "Was an adjustment just input?" -> [TXMODA]
  • "Did that adjustment actually post?" -> [IMFOLT]
  • "I need older posted transaction history." -> [IMFOLT]

ENTITY / NAME / ADDRESS / TIN

• ENMOD provides name, address and other entity information, while INOLE accesses current entity information from the National Account Profile

TXMODA =>  [ENMOD = IDRS ENTITY]   [INOLE = NATIONAL/CURRENT ENTITY]  
   │
   ▼
ENMOD
   │  "What does IDRS show for the entity?"
   │  Think:  Name, Address, Filing requirements, Entity transactions
   ▼
INOLE
   "What is the current NATIONAL entity information?"
   Think: Current NAP entity data, TIN information, Cross-reference information, Related SSN/EIN research, Current entity verification 
   [Search Duplicate SSN]

 ┌─────────────┐  START ACCOUNT RESEARCH
 │    SUMRY    │    "What tax years/modules are on IDRS?"
 └──────┬──────┘    "Which year has a balance/problem/freeze/control?"
        │
        ▼
 ┌─────────────┐
 │   TXMODA    │  DETAILED SPECIFIC TAX PERIOD
 └──────┬──────┘  "What is happening RIGHT NOW on this module?"
        │          
        │ Shows things such as:
        │• Posted transactions
        │• Pending transactions
        │• Module balance
        │• Status
        │• Freeze codes
        │• Control information
        │• Return information
        │• Reject information when present

                                │
          ┌───────────┬─────────┼─────────┬───────────┐
          │           │         │         │           │
          ▼           ▼         ▼         ▼           ▼
       ENTITY      HISTORY    RETURN     INCOME    UNPOSTABLE

And underneath that map, memorize only these one-line definitions:

SUMRY  = WHERE is the problem?

TXMODA = WHAT is happening now?

ENMOD  = IDRS entity
INOLE  = National/current entity

IMFOL  = What POSTED?
BMFOL  = What POSTED for business?

RTVUE  = What was on the 1040?
TRDBV  = What was submitted/processed?
IRPTR  = What did third parties report?

UPTIN  = Find unpostable
UPDIS  = Examine unpostable

IMFOR/BMFOR = Old retention/merge research

MFTRA  = Request transcript

IMFOL DEFINERS

• IRS's IMFOL documentation confirms, IMFOLT provides the specified tax-module information and posted transactions while IMFOLI gives the account/module index.
• IMFOLI = INDEX ....................[What years/modules exist?]
• IMFOLE = ENTITY....................[IMF entity information]
• IMFOLT = TAX MODULE................[Posted transactions for one tax period]
• IMFOLR = RETURN....................[Posted return information]
• IMFOLA = ADJUSTMENTS...............[Adjustment transactions]
• IMFOLS = STATUS....................[Status history]
• IMFOLV = RETENTION/VESTIGIAL.....[Older modules removed to retention]
• IMFOL# = REFUND RESEARCH..........[Refund information]

RETURN INFORMATION

• This is where people often mix up TXMOD, IMFOL, RTVUE and TRDBV. RTVUE gives read-only access to individual tax-return data stored in the Individual Return Transaction File. TRDBV allows navigation through Tax Return Database information, including return/form and processing information.
• Memory trick:
  • TXMOD = ACCOUNT
  • RTVUE = RETURN VALUES
  • TRDBV = RETURN PROCESSING / ORIGINAL SUBMISSION

TXMODA
   │
   │ "Something is wrong with the return."
   │
   ▼
RTVUE
   │
   │ "What numbers are on the 1040?"
   │
   │ Examples:
   │ • Wages
   │ • AGI
   │ • Taxable income
   │ • Tax
   │ • Withholding
   │ • Credits
   │ • Schedules/forms
   │
   ▼
TRDBV
      "What happened when IRS RECEIVED/PROCESSED the return?" 
      "when return processed?" "When refund issued" "When return amended"
      Think:
      • Original submission
      • Form/schedule information
      • Processing status/history
      • Original values
      • Changed/corrected values

UNPOSTABLE RESEARCH

Very important sequence:

TXMODA
   │
   │ Something did not post
   │ / unpostable indicator/problem
   ▼
UPTIN
   │
   │ Search unpostables by TIN
   │
   │ Find:
   │ • Sequence number
   │ • UPC
   │ • Cycle
   │ • Category/status
   │
   ▼
UPDIS
      Display ONE specific
      unpostable case in detail

Memory:

UPTIN = FIND the unpostable

UPDIS = DISPLAY the unpostable

UPTIN is specifically an IDRS research command for unpostable data; UPDIS retrieves a requested unpostable case using its sequence number. (IRS)

---

OLD / RETENTION ACCOUNTS

Normally:

IMFOL

But special older/merged retention situations:

IMFOR

Think:

IMFOL = Normal Individual Master File

IMFOR = Special retention module associated
        with an OLD TIN / merged account

Example:

Old SSN
   │
   │ account merged
   ▼
New SSN

Old tax module had already gone to retention
before the merge
       ↓
     IMFOR

IRS describes IMFOR as read-only access to retention modules from accounts that merged to a new TIN after the module had already been dropped to retention. (IRS)

For businesses:

BMFOL = normal Business Master File

BMFOR = old retention/merged BMF situation

(IRS)

---

TRANSCRIPT REQUEST

MFTRA

Think:

MFTRA = REQUEST A MASTER FILE TRANSCRIPT

Not:

"Show me what's happening right now."

That's TXMOD.

Instead:

"I need transcript information."
       ↓
     MFTRA

MFTRA is used to request taxpayer information in electronic or hardcopy transcript form. (IRS)

Yes. And I think by “IFMOR” you mean IMFOR. Here’s a practical IRS IDRS/CFOL cheat sheet based on the current IRS IRM.

Most useful IDRS commands — what they’re for

Command	Think of it as	Best time to use it
SUMRY	Account overview	Usually a good starting point. Shows the tax modules currently on IDRS, balances, statuses, freezes, controls, etc. (IRS)
TXMOD / TXMODA	Current detailed tax-period activity	When you know the tax year/period and need transactions, pending transactions, controls, freezes, notices/recent activity, etc. TXMOD is much more detailed than SUMRY. (IRS)
ENMOD	IDRS entity record	Name, address, filing requirements and other entity information. Also normally precedes entity-change commands such as ENREQ. (IRS)
INOLE	National/current entity research	When you need broader/current Master File entity information, cross-reference TINs, SSA-related name controls, merge information, etc. It reads the National Account Profile. (IRS)
IMFOL	Posted Individual Master File history	Individual/1040 accounts when you need nationwide posted Master File information and older history. It does not show pending transactions, IDRS controls/history items, or unpostables. (IRS)
BMFOL	Posted Business Master File history	Business/EIN equivalent of IMFOL. Useful for entity, returns, transactions, status history, adjustments, etc. (IRS)
IMFOR	Old/archived IMF retention module	Special-use command when a module was dropped to retention, particularly when an account later merged to another TIN. Usually not your first research command. (IRS)
RTVUE	1040 return line-item view	When you need information actually reported on an individual income-tax return and its associated forms/schedules. (IRS)
TRDBV	Original return + processing history	Very useful when researching how a return was submitted/processed, including original return data and processing corrections/status information. (IRS)
IRPTR	W-2 / 1099 / information returns	Income and withholding reported by employers/payers—W-2, 1099, 1098, 1042-S, etc. (IRS)
UPTIN	Find unpostables by TIN	When TXMOD/ENMOD indicates an unpostable or you suspect something failed to post. Shows open and recently closed unpostables. (IRS)
UPDIS	Detailed unpostable	After identifying an unpostable, use it to look at the specific unpostable record. (IRS)
MFTRA	Transcript request	When you need taxpayer information in electronic/hardcopy transcript form rather than normal screen research. (IRS)

The important differences

TXMOD vs. IMFOL

TXMOD = “What is happening NOW on this specific tax period?” It can show posted and pending transactions and IDRS activity.

IMFOL = “What has actually POSTED to the Individual Master File?” It provides broader nationwide Master File history, but doesn't show pending transactions, IDRS control bases/history items, or unpostables. (IRS)

So, for example:

“An adjustment was just input. Did it post yet?” → TXMOD “I need the historical posted transactions for TY 2022.” → IMFOL

---

ENMOD vs. INOLE

ENMOD = IDRS entity information. Good for normal name/address/filing-requirement research and for getting into entity-change processing.

INOLE = national entity research. It accesses the National Account Profile and is particularly useful for current entity information, cross-references, SSA information and merged TIN research. (IRS)

A simple memory trick:

ENMOD → IDRS entityINOLE → national entity

---

IMFOL vs. IMFOR

This one causes confusion.

IMFOL = normal posted IMF research.

IMFOR = special retention/archive research. For example, a tax module was dropped to retention under an old TIN and afterward the taxpayer's account merged to a new TIN. IMFOR provides read-only access to those older modules. (IRS)

So IMFOR isn't normally something you'd run instead of IMFOL. You generally encounter a reason to use it while doing deeper historical/retention research.

IMFOL definers worth memorizing

The most useful ones are:

Command	Shows
IMFOLI	Index — which modules/years exist
IMFOLE	Entity
IMFOLT	Tax module
IMFOLR	Posted return
IMFOLS	Status history
IMFOLA	Adjustments
IMFOLP	Payments
IMFOLV	Vestigial/retention information
IMFOLZ	Audit history
IMFOL#	Refund information

Those definers are documented in the current IMFOL IRM. (IRS)

A practical research sequence

For a typical 1040 taxpayer account, a useful mental workflow is:

SUMRY → TXMODA → ENMOD/INOLE → IMFOL → RTVUE/TRDBV → IRPTR

Meaning:

SUMRY — “What years/modules/issues are here?” ↓ TXMODA — “What exactly is going on with this year right now?” ↓ ENMOD / INOLE — “Is the entity/name/address/TIN situation correct?” ↓ IMFOL — “What actually posted to Master File, including older history?” ↓ RTVUE / TRDBV — “What was actually on/submitted with the return?” ↓ IRPTR — “What income/withholding did third parties report?”

And if TXMOD shows something unpostable, move to UPTIN → UPDIS. (IRS)

The easiest four to memorize first are:

SUMRY = overview → TXMOD = current period detail → ENMOD/INOLE = taxpayer entity → IMFOL = posted Master File history.

Access to particular command codes/definers can depend on your IDRS profile and job authorization.