General Ledger File A file within RACS which posts journal entries to specific accounts and keeps balances of those accounts…
Front-End Processor The Front-End Processor is also referred to as the Data Communication Processing System (DCPS) or the “Traffic Cop”.…
Freeze Code This could be on Master File or on AIMS AIMS—The code indicating that certain types of updates and…
Fiscal Year Filer Taxpayer whose fiscal or filing year ends in a month other than December.
File Source A one digit code which follows the Taxpayer Identification Number (TIN) The common values are: Blank: valid SSN…
Federal Tax Deposit (FTD) Until December 31, 2010 under the Federal Tax Deposit System, a taxpayer did not make payments…