IRM 2.3.49. Command Code EICMP
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/irm/2.3.49A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
2.3.49 Command Code EICMP
Manual Transmittal
December 10, 2025
Purpose
(1)This transmits revised IRM 2.3.49, IDRS Terminal Responses, Command Code EICMP.
Material Changes
(1)Program Scope and Objectives: This IRM has been revised to change all instances of Wage & Investment (W&I) to Taxpayer Services (TS). IRM 2.3.49.1IRM 2.3.49.1.3
(2)Updates were made to The Number of Qualifying Children field can only be used with the 2025, 2024 and 2023 Tax Periods. See IRM 2.3.49.3, Paragraph 5.
Effect on Other Documents
IRM 2.3.49, dated August 27, 2025, is superseded.
Audience
LMSB, SB/SE, TE/GE, TS.
Effective Date
(02-02-2026)
Kaschit Pandya
Chief Information Officer
1. This IRM section provides the instructions for the use of EICMP.
2. Purpose :These section provides instructions for inputting Command Codes EICMP .
3. Audience: IRS Tax Technicians and Account Management employees.
4. Policy Owner: The Director, Taxpayer Services
(TS)is responsible for the administration, procedures, and updates related to the program. owns the policies contained herein.
5. Program Owner: Taxpayer Services
(TS)is responsible for the administration, procedures, and updates related to the program. is responsible for the administration, procedures, and updates related to the program.
6. Primary Stakeholders:Taxpayer Services
7. Program Goals: These are the instructions for using the EICMP IDRS command code.
1. This IRM and the contained sections provide the user the necessary information on how to use the command code EICMP
1. The EICMP command code was developed as a means of calculating the EITC table.
1. Applications Development is responsible for the maintenance of Command Code EICMP.
2. The Director, Taxpayer Services
(TS)is responsible for the administration, procedures, and updates related to the program.
1. Program Reports:Quality Review reports are available in CONTROL-D via the EOD07
2. Program Effectiveness:This program will compute the Earned Income Credit for the current tax year and the 2 prior tax years.
1. Access to this program is governed by SACS.
1. Command Code DefinitionsCommand Code EICMP is used by IRS employees to compute the Earned Income Credit on qualifying individual tax returns. This program will compute the credit for the current tax year and the 2 prior tax years.
2. The table lists commonly used acronyms and their definitions:
| --- --- --- |
| Word or acronym: Meaning: Example of use: |
| EICMP Command Code The EICMP data can be accessed on-line. |
| EITC Earned Income Tax Credit The credit for the current tax year and the 2 prior tax years. |
| IDRS Integrated Data Retrieval System IDRS only contains accounts being worked on, not all accounts the IRS maintains. |
1. The following is the primary source of guidance on the EICMP program.
- IRM 2.3.49, IDRS Terminal Input, Command Codes EICMP
1. Command Code EICMP is used by IRS employees to compute the Earned Income Credit on qualifying individual tax returns. This program will compute the credit for the current tax year and the 2 prior tax years.
2. Command Code EICMP with definer R will provide a format for inputting the tax year, earned income, and adjusted gross income.
3. Command Code ElCMP with a blank definer will provide the Earned Income Credit for the specified year and input amounts.
1. "COMMAND CODE DEFINER INVALID" —The input Command Code definer was not R or blank.
2. "PLEASE CORRECT INVALID DATA" —At least one input field was invalid. An asterisk will follow after the invalid element(s). Correct the invalid condition and re-enter.
3. "EARNED INCOME EXCEEDS QUALIFYING INCOME" —The input Earned Income amount is greater than allowable for Earned Income Credit computation.
4. "ADJUSTED GROSS INCOME EXCEEDS QUALIFYING INCOME" —The input Adjusted Gross Income amount is greater than allowable for Earned Income Credit computation.
5. "INVALID TAX PERIOD FOR NUMBER OF QUALIFYING CHILDREN" —The Number of Qualifying Children field can only be used with the 2025, 2024 and 2023 Tax Periods.
6. "INVALID FILING STATUS MUST BE Y OR N" —Must determine whether taxpayer is Married Filing Jointly or not for Earned Income Credit computation.
1. Command Code EICMP with definer R will return the input screen with a blank definer.
2. Command Code EICMP with a blank definer will return the computed Earned Income Credit with the message "REQUEST COMPLETE" .
Exhibit 2.3.49-1
Command Code EICMP With Definer R Input
Input Screen—EICMPR
!This is an Image: 28161419.gif
Input Screen EICMPR
Please click here for the text description of the image.
Record Element Description:
| Item Line POS Description |
| :-- :-- :-- :-- |
| 1 1 1–5 Command Code |
| 2 1 6 Command Code Definer |
Exhibit 2.3.49-2
Command Code EICMP With Definer R Response
Response Screen—EICMPR
!This is an Image: 28161086.gif
Response Screen EICMPR
Please click here for the text description of the image.
Record Element Description
| Item Line POS Description |
| :-- :-- :-- :-- |
| 1 1 1–5 Command Code EICMP |
| 2 1 6 Command Code Definer (blank) |
| 3 3 5–15 Literal |
| 4 4 1 Literal |
| 5 4 11–24 Literal |
| 6 5 1 Literal |
| 7 5 11–32 Literal |
| 8 6 2–33 Literal |
| 9 7 2–33 Literal |
Exhibit 2.3.49-3
Command Code EICMP With Blank Definer Input
Input Screen—EICMP with blank definer
!This is an Image: 28161087.gif
Input Screen EICMP with blank definer
Please click here for the text description of the image.
Record Element Description:
| Item Line POS Description Format |
| :-- :-- :-- :-- :-- |
| 1 1 1–5 Command Code EICMP |
| 2 1 6 Command Code Definer Blank |
| 3 3 1–4 Tax Period yyyy |
| 4 3 5–15 Literal Generated |
| 5 4 1 Literal Generated |
| 6 4 2–10 Earned Income Amount n thru nn,nnn.nn valid; edited dollar amount |
| 7 4 11–24 Literal Generated |
| 8 5 1 Literal Generated |
| 9 5 2–10 Adjusted Gross Income Amount R in the first position or n—nn,nnn.nn; |
R = Earned Income Amount; |
n—nn,nnn.nn = edited dollar amount |
| 10 5 11–32 Literal Generated |
| 11 6 1 Married Filing Jointly Y or N —<br Y= Yes filing Jointly<br N= No not filing jointly |
| 12 6 2–33 Literal Generated |
| 13 7 1 Number of Qualifying Dependents 0, 1, 2 or 3—<br 0 = No qualifying children;<br 1 = 1 qualifying children;<br 2 = 2 qualifying children,<br 3 = 3 or more qualifying children. |
| 14 7 2–33 Literal Generated |
Exhibit 2.3.49-4
Command Code EICMP With Blank Definer Output
Output Screen—EICMP with blank definer
!This is an Image: 28161088.gif
Output Screen—EICMP with blank definer
Please click here for the text description of the image.
Record Element Description:
| Item Line POS Description |
| :-- :-- :-- :-- |
See Exhibit 2.3.49-3 for elements 1 thru 12)
| 15 14 1 Literal |
| 16 14 2–8 Earned Income Credit Amount |
| 17 14 10–30 Literal |
| 18 24 3–18 Literal—REQUEST COMPLETE |
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