If there is no tax and the taxpayer did not allocate the payments, the form is incomplete. A TC 899 type 1,2, 3 or 4 may have been deleted in error. ), Criminal Investigation (CI) (Z or Z freeze, TC 914/TC 916/TC 918). Input a TC 767 with the OTN for the full amount of the TC 766 and re-input the TC 766 with the correct information. See IRM 21.4.2.4, Refund Trace Actions. It generates on all CC RFUND manual refunds issued from modules with the combat zone C Freeze in effect. If there is an outstanding IRS obligation for the primary or secondary taxpayer, compute the Injured Spouse refund. This server has a login program control. Clearance of overpayment for amounts less than $5.00. Only use BPI 3 if instructed to do so by Insolvency. exemptions and/or dependents not allocated correctly when first filed). No TC 766 is needed. We allocated the credit for you, giving each spouse one half of the PTC. The account must be reviewed to identify the condition that caused the TC 766 to be rejected, see IRM 21.4.6.4.2.10, TC 899 Reversal or Agency Refund of TOP Offset. Forward the case to the appropriate AM campus that worked the Form 8379. If separate returns were originally filed and now a joint return is filed reporting the recapture, the system should move the First-Time Home Buyer Credit entity from the secondary to the primary account and split the recapture based on the percentage. If you work at a remote call site and you don't have access to CIS or do not work injured spouse allocations, transfer the call to Application 35 using ACD = 92035 or IUP = 1035. Also, the refund name line may not match the debtor's name in TOP, allowing a refund to be issued despite the presence of a TOP debt. California, for example, suspended refunds until July 2021. Notices received from an agency that are addressed to a taxpayer using the IRS Campus address are disposed of as classified waste. The use of the shortcut methods is optional, see paragraphs (4), (5) and (6) below. Use a TC 570 on the credit side of the ADC 24 to hold the credit. Form 8379 posted to the incorrect TIN, and the original Form 1040 is behind the Form 8379. For example, California stopped taking refunds until July 2021. See IRM 21.4.6.5.8.4, Review the Form 8379 for Completeness, and allocate the form per IRM 21.4.6.5.10.1, Allocation of Tax, and IRM 21.4.6.5.10.2, Allocation of EITC. TC 150 is blocked 92 and Taxpayer Protection Program (TPP), issues have been resolved on the account and tax or TOP offset has not occurred. The spouse who did not earn enough for the full $400 is allocated the $93 + $96 (the rest of the first spouses credit). On all Forms 8379, issue the Injured Spouse's portion of the refund in "one name only" unless the revised Form 8379 (Rev. See IRM 21.6.6.2.54, Unemployment Compensation Exclusion due to American Rescue Plan Act (ARPA) of 2021 and IRM 21.6.6.2.54.1, Account Adjustments for the UCE. After deducting prior tax offsets and refunds, subtract from the remaining amount: Any injured spouse Treasury Offset Program offset, TC 898 (TOP offset) or TC 971 AC 598 (manual input of TOP offset). The short answers are: (1) the "normal" refund will probably be offset to pay down the prior-year tax debt, unless the family succeeds in securing a discretionary "pass" from the IRS, known as an offset bypass refund; and (2) the economic impact payment will probably still come, so long as there's no child support arrearage on the books for the family's taxpayers. Input TC 470 CC 90 and/or CC STAUP as necessary. Use CC UPCAS with Definer Z to input a message with the correct name control. Contact the TOP Liaison at , to obtain the TOP/DMF Manual Reversal Request Form. The Recovery Rebate Credit (RRC) is a one-time benefit for people who didn't receive the full economic stimulus payment in 2008 and whose circumstances may have changed, making them eligible now for some or all the unpaid portion. For all Form 8379 revisions prior to 11-2014, issue the Injured Spouse's portion of the refund in "one name only" even if line 11, one name only box is not checked. So, in theory, if you e-file your tax return , on the starting day of January 27 th , 2022, you should receive your tax refund by February 16 th or a paper check between March 9th and March 23rd. If the freeze release occurs without a releasing transaction (e.g., due to the passage of time from the imposition of the freeze), treat the posting date of offset credit transfers as the posting date of the freeze release. The unpostable codes explained below deal with conditions specifically related to TOP offsets. BPI (1) indicates that any refund should bypass offsets to debts owed by the primary spouse and may offset to any debts owed by the secondary spouse. We, at the IRS, failed to put a BPI 3 on the refund to bypass offset. Work the case. -C freeze stays on the account even after the taxpayer is no longer in the CZ. See IRM 21.4.6.4.2.4, Child Support Top Offsets. If an erroneous refund occurs, follow erroneous refund procedures in IRM 21.4.5, Erroneous Refunds. Refer to IRM 21.5.2.4.23, Reprocessing Returns/Documents. If the exemption portion is incomplete and the credits are not allocated, split the unallocated credits in half (50/50) and send Letter 3179C, Refund Offset to Treasury Offset Program (TOP) Nontax Obligation or Letter 285C, Refund/Overpayment Applied to Account. The BPI also shows with the pending transaction. All taxpayers will file Form 1040. To reverse TOP offsets for mixed entity cases: Research to determine which taxpayer's refund was offset. If the taxpayer qualifies to use their 2007 earned income, you will determine the EITC allocation based on the 2007 income not the 2008 income. UPC 168, RC 0, is an IMF unpostable code that occurs when TC 766 with OTN fails to find a previously posted TC 898 with the same OTN. The term marriage also does not include a marriage entered under foreign law unless that marriage would be recognized in a state, possession, or territory of the United States. There is a minimum of $25 and a maximum 25 percent of the tax . Bypass TOP offset for all debts other than child support. Please allow up to 180 days for the manual reversal to post. Generally, credit interest is allowed from the availability date of the overpayment to the refund schedule date (less the applicable back-off period). Once Insolvency determines the offset is in violation of the automatic stay, Insolvency will contact the TOP Liaison for a copy of the Insolvency Special Procedures Referral Form. 11-2016) "Issue in both names" box on line 11 is checked. Research for Outstanding Balance Liabilities (OBLs) for both spouses before completing the allocation. Be sure to use the correct OTN for each adjustment. When the Standard Deduction is taken along with Charitable contributions allocate the Charitable contributions as entered on the Form 8379. If you are unable to resolve the math error, work the allocation based on the information you have. Use HC 2 for Injured Spouse cases. Include taxpayer contact information and any details that the taxpayer gives that may help resolve the case. You do not need to complete the Injured Spouse Allocation Worksheet when one of the shortcut methods apply. (E - ) Unresolved TPP Issues. 16) Taxpayer says Form 8379 was filed after offset and no refund was received. There is no exclusive list of expenses which would qualify a taxpayer for an OBR. This includes refunds resulting from disaster claims or levy proceeds. This example shows a TOP offset to the primary spouse's debt for $1000. Therefore, the TC 899, type 2 amount may only be for part of the TOP offset. A TC 971 AC 037 is not required when the refund is being issued to a surviving spouse, an executor, or an appointed administrator of a decedent account. The TC 76X will always be a negative number or zero. To determine whether the 45-day interest-free period has been met, consider these three dates: Return due date (determined without regard to any extension of time for filing the return). The purpose of the Agency/Sub Agency Code is for internal use only. See IRM 21.4.6.5.23, TOP Unpostable Conditions. Explain that IRS has already obtained the offset funds from the agency and that the agency is now owed the money. This is needed on Form 5792, Request for IDRS Generated Refund (IGR), and Form 3753, Manual Refund Posting Voucher. BPI (3) indicates TOP should bypass the refund completely. The date of the offset by the IRS or BFS is not relevant for the purposes of determining timeliness of the request to reallocate the overpayment. See IRM 20.2.4.3, Availability Dates for Overpayments, and IRM 20.2.5.13, Underpayment Interest on Liabilities Paid by Credit/Offset, to determine the amount to satisfy the outstanding balance due. Complete Form 5792, Request for IDRS Generated Refund (IGR), or Form 3753, Manual Refund Posting Voucher, as required and process as follows: Write in the remarks section, "OBR" and the specific reason for issuing the manual refund along with IRM references which apply, notate the Bureau of the Fiscal Service contact name, the date of contact and no TOP debt. Consequently, the refund will offset, resulting in having to reverse the offset to process the Form 8379, Injured Spouse Allocation. The OTN field is 10 characters that includes a hyphen (-), e.g. It is generated on all refunds when no other condition or manual input results in the use of another BPI. To refer the taxpayers to TAS, use Form 911, or Form e-911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), if AMS is not available. If there is no PENDMRR or MRRTONHQ in the IDRS case control activity, then the TC 899 Type 3 is a BFS/IRS correction. Your Lead Tax Examiner must contact Bureau of the Fiscal Service at 8003043107, TTD 8662970517 Monday through Friday from 7:30 AM to 5:00 PM CST, to determine if a TOP liability exists for the primary TIN or the secondary TIN, if it is a joint return. Input a TC 290 .00 with a hold code 4 to hold the credit when sending a no consideration letter. Do not make an entry in the Amended Claims Date (AMD-CLMS-DT) field. The amount may be for all or part of the TC 898 or TC 971 AC 598 with the same OTN. See IRM 20.2.4.3, Availability Dates for Overpayments. The OTN input with TC 766 must match an OTN of a prior posted TC 898. Therefore, do not disclose this information to the taxpayer. Taxpayers with a prenuptial agreement can opt out of state community property laws and elect to have income treated as if they were domiciled in a non-community property state, see IRM 25.15.5.3, Treatment of Community Income in General, IRM 25.15.5.5, Community and Separate Property, and IRM 25.18.1, Community Property, Basic Principles of Community Property Law for additional information. When the original Form 1040, U.S. 20) Taxpayer filed Form 8379 in any manner. After an offset occurs, there are situations when we ask the Bureau of the Fiscal Service to reverse it. If the taxpayer calls or writes disputing the amount of his/her EIP, advise the taxpayer either by phone or letter that the EIP is split between spouses and is not allocated between spouses based on income or dependents on the return. Indicate taxpayer's phone number and whether taxpayer can provide a copy of Form 8379. On September 1, 2013, the IRS fully abates the tax assessment on tax year 2011. See IRM 21.4.6.5.9, Community Property Allocation. 112016), issue the Injured Spouse's portion of the refund in "one name only" unless line 11 on the form is checked to "Issue in both names" . On occasion, you will have a UPC condition or Agency Refund Record TC 899 Type Code 2 which was submitted in error and cannot be reversed or corrected. Payment Document Locator Number (DLN) (matching the transfer DLN), Tax form for the applicable Master File Tax (MFT) Code, tax period, and payment date. A TC 971 AC 598 will appear on TXMOD with the OTN shown as MISC field and the offset amount will be shown as MEMO-MONEY-AMT. The amount of the injured spouse's share of the joint overpayment is limited to the amount of the joint overpayment on the account prior to any offsets or refunds. Inform the taxpayer of the actual amount offset from his/her refund and still outstanding. 4) Taxpayer says Form 8379 was filed with his/her original return and no refund was received. Bureau of the Fiscal Service matches the refund through TOP and offsets the amount to the agency debt(s). The TOP Liaison will refer to IRM 3.17.63.9.27.4, Treasury Offset Program (TOP)/Debtor Master File (DMF) Manual Offset Reversal Transactions. A bankruptcy V or W Freeze, set by the posting of TC 520, with closing code 60-67, 81 or 83- 89 with a transaction date prior to 10/17/2005, generates a BPI (3) on a TC 846 issued from that module. See IRM 21.4.6.5.12.2, Manual Reversal of TOP Offset. Advise the taxpayer that a processing error has been made and explain that any additional offset or balance-due notice will be issued during reprocessing. Before reversing any offset to Office of Child Support Enforcement (Agency Codes 1 and/or 2), see IRM 21.4.6.4.2.4, Child Support TOP Offsets. Timing must be considered when processing an OBR and releasing an IDRS freeze condition. If there is a TC 971 AC 598 (manual input of Top offset record) on the account, you cannot input a TC 766 with an OTN to reverse the TOP offset. An error was made when calculating the EIP, and we are working to correct the impacted accounts. Our records show you did not allocate the Telephone Excise Tax Refund on your Form 8379. If Insolvency states not to issue the refund, send Letter 3179C, "Refund Offset to Treasury Offset Program (TOP) and Injured Spouse Inquiries" , informing the injured spouse the result of the allocation and advise the injured spouse to contact Insolvency. Any notices received by IRS from an agency must be returned to that agency. Work any EIP 3 portion on the 2021 account. This example illustrates the exception to the rule. If the Form 8379 is not attached to the joint Form 1040 or Form 1040X, but is instead filed separately, the timeframe for filing Form 8379 for Federal Tax Debts or TOP Debts is the same as the timeframe for filing the claim for refund (generally 3 years from the date the return was filed or 2 years from the date that the tax was paid, whichever is later, but there are numerous exceptions see IRC 6511 . This allows TOP to offset the refund to any debt owed by the secondary spouse and it prevents TOP from offsetting the refund to any debt owed by the primary spouse. Allocate the education credit to the spouse who would have shown the item on his or her separate return. See IRM 21.4.6.5.12.2, Manual Reversal of TOP Offset. The injured spouse allocation does not represent a claim for credit or refund subject to the provisions of IRC 6611(e)(2). Do not use the Agency or Sub Agency codes found on CC TXMOD or CC IMFOL for processing an injured spouse allocation, nor for advising the taxpayer of the existence/non-existence of a TOP debt at Bureau of the Fiscal Service. All manual refunds from IMF accounts require the input of the appropriate BPI, except as noted in paragraph (5) above. Refund is requested as a direct deposit or paper check. See IRM 21.6.6.2.20.2, Processing Decedent Account Refunds. See IRM 21.4.6.5.5, Hardship Refund Request. A manual refund due to hardship with BPI 3 must not be used to bypass a TOP offset. A non-community property state is entered on line 5. When these things happen, a person may be able to legally request that some or all of their funds be returned to them with a tax refund offset reversal. Compute normal interest on manual refunds resulting from offset reversals. If approval to issue the refund is received, input a Manual Refund using BPI 8 or 9. If taxpayer inquires of an existence/non-existence of a TOP debt at Bureau of the Fiscal Service, do not use the Agency or Sub Agency codes found on CC TXMOD or CC IMFOL. You must input a History Item when you are referring the taxpayer to another agency for resolution. We allocated the payment for you, giving each spouse one half of the SRP. Follow up with the TOP Liaison if you have not received a response after 5 business days. If the taxpayer responds to a Letter 916C, Claim Incomplete for Processing; No Consideration, research CIS for an explanation for the previous no consideration. Input a TC 290 .00 with the appropriate blocking series (e.g. Meaning, the TC 706 credits must transfer from one spouse on the originating account either as a single or separate filer or as a joint filer with a new spouse. If an unpostable condition exists, the unpostable condition must be resolved. TOP offsets on condition 1 scrambled SSN cases are reversed only if the wrong taxpayers money offset to the debt. This tolerance applies to both IMF and BMF. The Treasury Offset Program (TOP) collects past-due (delinquent) debts (for example, child support payments) that people owe to state and federal agencies. Husband and wife file a joint return for 2011. Correct as needed. For returns previously closed by, Philadelphia, send 4442/e4442 to Memphis. See IRM 21.4.6.4.2.9, TC 766 With OTN TOP Offset Reversal, and IRM 21.4.6.5.12.1, Input of TOP Offset Reversals Reference Number (RN) 766 with OTN, for more information. Advise the taxpayer to allow 17 weeks processing time, unless there is an open control base; if there is an open control base advise them to allow 8 weeks from the control date. If the correct return has been filed and an overpayment is indicated, reverse only the portion of the overpayment that should not be applied to the TOP account. TC 898(s) will display the DEBTOR-TIN for offsets to the secondary taxpayer's debt and offsets to the primary taxpayer's debt will not display the DEBTOR-TIN. Once the tax is assessed (23C date), the overpayment is created and the offset occurs. Per Document 12990, Records and Information Management Record Control Schedules, we are maintaining all paper and electronic records accordingly. 2) Taxpayer claims he/she does not owe debt or he/she is not the debtor. A refund was not issued and the taxpayer may or may not be experiencing a financial hardship. See IRM 21.4.6.5.23.2, UPC 137 or UPC 437. Form W-2, Wage and Tax Statement. Analyze each inquiry carefully to determine the correct course of action. TOP offsets will not be made against refunds issued from an MFT not shown above. The late return received date, the date of the overpayment (as determined in the preceding table), or the return processable date. A tax overpayment must offset to an outstanding Federal tax debt before it offsets against other debts or is applied to a credit elect. (1) IRM 21.4.6.2(1) Reworded IRC 6402 information, (2) IRM 21.4.6.3 Disclosure restructured section and updated IRM references, (3) IRM 21.4.6.5.1(1) IPU 22U0145 issued 01-21-2022 Added instructions to input a History Item, (4) IRM 21.4.6.5.2(2) IPU 22U0736 issued 06-17-2022 Box 8 & 9 Refer case to local Directorates AM Paper Function, (5) IRM 21.4.6.5.2(7) IPU 22U0736 issued 06-17-2022 Added prior year returns processed during COVID, (6) IRM 21.4.6.5.2(21) IPU 22U0215 issued 02-03-2022 New Taxpayer calls regarding letter 3179C, (7) IRM 21.4.6.5.8.2 (1) Added Form 1040 SR, (8) IRM 21.4.6.5.8.2(3) d) IPU 22U0406 issued 03-18-2022 MeF Form 8379 and IPU 22U0736 issued 06-17-2022 Note revised instructions for Form 8379 programming issue, (9) IRM 21.4.6.5.8.3(17) d) IPU 22U0215 issued 02-03-2022 Added procedure to input a TC 290 .00 with a Hold Code 4, (10) IRM 21.4.6.5.8.3(17) f) IPU 22U0145 issued 01-21-2022 Updated Note to input a TC 290 .00 with HC 4, (11) IRM 21.4.6.5.8.3(17) j) IPU 22U0145 issued 01-21-2022 Reworded to look for both an OIC indicator and TC 780 individually, (12) IRM 21.4.6.5.8.7(2) IPU 22U0145 issued 01-21-2022 Added to have the taxpayer send Form 8379 via fax or mail, (13) IRM 21.4.6.5.8.9(2) a) Updated to see IRC 6511 for exceptions regarding timeframes for submitting Form 8379, (14) IRM 21.4.6.5.8.10(4) Updated to see IRC 6511 for exceptions regarding timeframes for submitting Form 8379, (15) IRM 21.4.6.5.8.10.2 (3) Reworded to include IRC 6511 and added a Caution regarding IRC 6511, (16) IRM 21.4.6.5.10(1) IPU 22U0736 issued 06-17-2022 Caution removed the requirement to enter zero, (17) IRM 21.4.6.5.10.1 (2), (3) and (4) Changed to a step list and removed the table, (18) IRM 21.4.6.5.10.2(9) New American Rescue Plan Act of 2020, (19) IRM 21.4.6.5.10.4(4) b) IPU 22U0145 issued 01-21-2022 Added to input the TC 770 for zero on the last adjustment, (20) IRM 21.4.6.5.11.1(6) Updated OBR information to include OIC information, (21) IRM 21.4.6.5.31.1(3) IPU 22U0145 issued 01-21-2022 Added Note for The American Rescue Plan Act (ARPA), (22) IRM 21.4.6.5.33 (1), Added information for Coronavirus Aid, (6) expanded procedures (7) added a reminder, (23) IRM 21.4.6.5.33.3 (3) IPU 22U0736 issued 06-17-2022 Reworded for clarity regarding RRC split between each spouse, (24) IRM 21.4.6.5.33.3(4) IPU 22U0215 issued 02-03-2022 New manual refund requirement and IPU 22U0229 issued 02-04-2022 Reworded manual refund requirement and IRM 21.4.6.5.33.3(4) IPU 22U0736 issued 06-17-2022 Updated refund procedures, (25) IRM 21.4.6 Editorial changes made throughout this revision, Karen Michaels Spouses before completing the allocation from his/her refund and still outstanding indicate taxpayer 's refund received! 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