- 21.6.8.1 Split Spousal Assessments (MFT 31) Overview
- 21.6.8.2 MFT 31 Disclosure
- 21.6.8.3 What is MFT 31
- 21.6.8.4 Split/Transfer Account Overview
- 21.6.8.5 Mirrored Account Overview
- 21.6.8.6 Exam/Appeals/AUR MFT 31 Account Overview
- 21.6.8.7 MFT 31 Procedures
- 21.6.8.8 MFT 31 Transcripts
- Exhibit 21.6.8-1 Example: No TC 766 Credits on One Account, No DPC 31 Payments On Either Account
- Exhibit 21.6.8-2 Example: TC 766 Credits on Both MFT 31 Accounts, No DPC 31 Payments on Either Account
- Exhibit 21.6.8-3 Example: No TC 766 Credits on One Account, DPC 31 Payment Present
- Exhibit 21.6.8-4 Example: TC 766 Credits and DPC 31 Payments On Both Accounts
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On January 2001, the MFT 31, Separate Assessment Module, was added to the Individual Masterfile (IMF). MFT 31 contains split spousal assessments previously processed to the Automated Non-Master File (ANMF) which meet one or more of the following conditions:
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Collection action is prohibited against only one spouse.
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Extensions or suspensions result in different Collection Statute Expiration Dates (CSEDs) or Assessment Statute Expiration Dates (ASEDs) for each spouse.
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Each spouse is liable for different amounts.
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Returns and return information for individuals filing income tax returns jointly may be disclosed to either of the individuals with respect to whom the return is filed. This only applies to the joint return itself, including attachments to such a return. IRC 6103(e)(8) provides that certain limited collection information regarding one spouse must be disclosed to the other spouse relative to tax deficiencies with respect to a jointly filed return. Disclosures requested pursuant to IRC 6103(e)(8) will be made only upon written request.
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Information that must be disclosed upon receipt of proper written request from a spouse who has been assessed the joint tax will include:
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Whether the Service has attempted to collect the deficiency from the other spouse;
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The amount collected, if any, and the current collection status (i.e., TDA, installment agreement, Currently Not Collectible (CNC), etc);
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If the account is CNC, the reason (i.e., unable to locate, etc.).
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Information which will not be disclosed includes:
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The other spouse's location, name change, or telephone number.
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Information about the other spouse's employment, income or assets.
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The income level at which a CNC account will be reactivated.
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For additional disclosure information, see IRM 21.1.3.2, General Disclosure Guidelines and IRM 11.3.2.4.1, Individuals.
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MFT 31 is an IMF master file tax (MFT) account code. MFT 31 is used for assessments against an individual taxpayer on a joint module and is generated by one or more of the following:
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Bankruptcy — either spouse claims a bankruptcy.
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Offer in Compromise (OIC) — either spouse makes an offer on a liability.
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Tax Court— either spouse petitions the court. (Examination/Appeals/AUR)
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Innocent Spouse — an assessment is made against a joint module but one spouse is relieved of the liability fully or partially.
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Taxpayer Assistance Order— either spouse files Form 911, Application for Taxpayer Assistance Order
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There are three types of MFT 31 accounts:
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Split/Transfer - MFT 31 accounts created or in process prior to January 2005 or a qualifying NMF 20 account (CSED expired after January 1, 2005);
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Mirrored - Bankruptcy by only one spouse, innocent spouse claim, OIC filed by only one spouse, joint OIC defaulted by one spouse, or Form 911 filed by only one spouse;
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Exam/Appeals AUR - agreed to tax adjustment by one spouse or tax court petition filed or defaulted by one spouse.
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As of January 1, 2005, the triggering event will determine when the account is moved to MFT 31 and what type of MFT 31 account is established. The TC 971 action code will identify the triggering event.
Triggering Event When MFT 31 account is established Type of MFT 31 account Identified by TC 971 Action Code Bankruptcy by only one spouse Upon discharge or dismissal Mirror 100 OIC submitted by only one spouse Resolution decision and approval Mirror 101 Joint OIC Default of accepted OIC by only one spouse Mirror 101 Agreement to tax adjustment by only one spouse (Exam) Upon receipt of signed agreement Exam/Appeals/AUR 102 Tax Court case (Appeals) Filing of petition or agreement by only one spouse Exam/Appeals/AUR 103 Innocent Spouse Upon receipt of a processable Form 8857 Mirror 104 Taxpayer Advocate case Filing of Form 911 by only one spouse Mirror 106 -
MFT 31 accounts are not established by the Accounts Management (AM) function.
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If an MFT 31 account has been established, then the Primary TIN joint MFT 30 account will show:
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A TC 971 AC 100, 101, 102, 103, 104, or 106 will indicate the account is on MFT 31. The action code identifies the reason.
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The TC 971 will contain a XREF-TIN field entry showing the other spouse's TIN.
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In all cases, the input of a TC 971 AC 045 (used prior to January 1, 2005) or AC 145 (used after January 1, 2005) generates a TC 400 to zero out the MFT 30 account.
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A pending TC 971 AC 10X indicates that an MFT 31 account(s) is being created.
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Notice and/or letter issuance is generated using the "Current Name Line" for the MFT 30 liability and the Primary Taxpayer Name Line (PTNL) for MFT 31 liability.
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MFT 31 accounts established or in processing between January 2001 and January 2005 were established as Split/Transfer Accounts.
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Split/Transfer accounts included transactions and balances for the liable spouse after the other was relieved, in full or in part, of the liability due to:
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Innocent spouse relief
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Bankruptcy discharge
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Accepted OIC
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Tax Court ruling
Note:
Taxpayer Advocate cases were not included in the initial MFT 31 program.
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Split/Transfer will only be established after January 1, 2005, if the case was:
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Sent to the Accounting function for processing prior to January 1, 2005, or
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Open in Innocent Spouse inventory and one MFT 31 account was established prior to January 1, 2005.
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The following actions create a Split/Transfer account:
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The TC 971 with action code (AC's) 100–106 plays a key role in creating the MFT 31 account. The originating office (Collection, Examination or Appeals) inputs a TC 971 with the appropriate AC to the joint tax liability account using IDRS command code REQ77.
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The TIN of the obligated spouse (for whom the MFT 31 module is created) is entered in the cross-reference TIN (XREF-TIN) field. In some cases, both spouses may be obligated. If so, two TC 971's are input.
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The TC 971 AC 100–106 generates a TC 971 with the same AC to open the MFT 31 account tax year. The TC 971 posts on the MFT 31 with the XREF-TIN field of the primary taxpayer. This is how the primary taxpayer's MFT 30 tax account is identified.
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To move the liability to MFT 31, the originating office prepares Form 12810, Transfer Request Checklist, and the Accounting function inputs a TC 971 AC 045 to IDRS, systemically generating a TC 400 and M- freeze on the joint account and a CP 96 to the transfer function. Form 3413, Transcription List (Account Transfer-In), is prepared using the transactions from the CP96 (determined by the originating office) to process the liability to the MFT 31 account.
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There will not be a TC 150 on the MFT 31 module in all situations. If the "split" assessment is tax, based on the processing of the original return, the MFT 31 separate assessment module will reflect a TC 150.
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When the "split" assessment is due to an audit or other subsequent assessment, (increasing tax, decreasing credits, etc.), NO TC 150 will be present on the MFT 31 module.
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The TC 971 XREF-TIN on MFT 31 for both the primary and secondary TIN will reflect the primary TIN for the joint tax account.
Note:
If TC 971 AC 102 or 103 is present on MFT 31, a TC 971 AC 110 will post also. The AC 110 is used to link duplicate Tax Court assessments for Accounts Receivable tracking.
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MFT 31 accounts not established prior to January 1, 2005, will be established as a mirrored account.
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As of January 1, 2005, new Masterfile programming for the MFT 31 allows the systemic mirroring of the MFT 30 module.
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The mirroring process systemically establishes two MFT 31 accounts, one for each spouse's Social Security Number (SSN) and allows credits to be systemically credited to the spouse's account.
Note:
Adjustments input after the account is mirrored are not systemically mirrored on the spouse's account.
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Accounts with an Internal Revenue Service Number (IRSN), Individual Taxpayer Identification Number (ITIN) or Adoption Taxpayer Identification Number (ATIN) as the primary TIN cannot be mirrored. These accounts will be moved to NMF.
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Payments with Designated Payment Code (DPC) 31 are not mirrored to the spouse's account.
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To stop the mirroring of credits input TC 972 AC 110.
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Two TC 971s are input, one with the primary SSN as the cross-reference TIN and the second with the secondary SSN as the cross-reference TIN.
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TC 971 AC 145 input on the MFT 30 account generates a TC 400 on the MFT 30 account and copies all transactions on the MFT 30 account to the two MFT 31 accounts. An M- Freeze is generated on all three accounts. Credits are generated to all three accounts, making them appear to be in zero balance.
Caution:
Do not erroneously advise the taxpayer that the account is full paid. The balance due will be re-established when the M- freeze is released.
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A TC 370 is systemically generated and posted to both MFT 31 accounts when TC 971 AC 145 posts. The TC 370 establishes the secondary entity, if necessary.
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TC 971 AC 110 is systemically generated and posts to the MFT 31 accounts. TC 971 AC 110 will cross-reference the account to the spouse's TIN.
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TC 972 AC 145 input on all three accounts, MFT 30 and both MFT 31 accounts, causes the following:
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Releases M- freeze.
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Generates TC 402 which debits each module.
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Generates TC 971 AC 132 on MFT 30.
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TC 971 AC 132 generates TC 604 credit to zero balance the MFT 30 account. The TC 604 will have a unique Julian date of 996.
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MFT 31 Exam/Appeals/AUR modules are created when only one spouse petitions Tax Court with regard to a proposed tax adjustment or agrees to a tax adjustment.
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The modules are systemically established but not mirrored.
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Exam/Appeals/AUR MFT 31 accounts are established using the same actions as mirrored accounts. The account will not be mirrored because only one TC 971 AC 102 or 103 is input. The non-petitioning spouse's SSN is input as the TC 971 cross-reference TIN. See IRM 21.6.8.5.1, Mirrored Accounts.
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For inquiries on MFT 31 accounts, normal procedures must be followed. Refer to all established IRM procedures to resolve issues (e.g., payment tracers; account, refund, penalty and interest inquiries; transcript requests, etc.).
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The same notice routines are applicable for MFT 31 as for MFT 30. Therefore, be aware that notices generating from a MFT 31 account will carry the "1040" type tax listed on the notice.
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If an inquiry involves a combination of a current masterfile account (MFT 31/MFT 30) and a Non-Master File (possibly a split assessment account prior to 01–01–2001), which requires research on the ANMF system, prepare Form 4442, Inquiry Referral, and route the case to the NMF Function.
Caution:
If the inquiry is only for MFT 31, do not refer to the NMF function.
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Follow established referral procedures for issues and freeze conditions outside the AM scope of work.
Exception:
Do not refer MFT 31 transcripts unless the account is in OIC status. See IRM 21.6.8.8, MFT 31 Transcripts.
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See IRM 25.15.13.7, Innocent Spouse and MFT 31, for additional Innocent Spouse procedures.
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MFT 31 offsets will occur like civil penalty module processing. An offset will occur from a joint account (MFT 30) but only to the MFT 31 account for the primary SSN. If a credit should be posted on the MFT 31 account for the secondary spouse, a manual transfer must be done.
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If the taxpayer wants to make a payment before the MFT 31 account is established, post the payment to the MFT 30 account along with a TC 570.
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When making a payment intended for an MFT 31 account, taxpayers should notate "PTNL" after their SSN on the payment.
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Notice status 21, 56 and 58 history cannot be transferred to MFT 31 when it is established. The original 1% start date which triggers a 1% FTP penalty will be lost. Use the date of the FTP indicator to compute the FTP. Indicators are:
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MFT 30 shows status 58
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TC 971 AC 035
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TC 971 AC 069
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Once the MFT 31 accounts are created the notice status for the spouses may differ. This may cause the penalties and interest to compute differently.
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Research missing MFT 31 payments using normal procedures. See IRM 21.5.7, Payment Tracers.
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The following table shows which payments posting to an MFT 31 account will be mirrored using a corresponding credit (TC 766 reference number 337) on the related MFT 31 account.
610 64X 66X 67X 68X 69X 72X 73X 76X 79X 80X 82X Caution:
Designated payment code 31 prevents the associated payment from being cross-referenced to the other related MFT 31 account. DPC 31 payments should NOT be manually mirrored.
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Use the following procedures to ensure payments are credited to the appropriate accounts:
Note:
Consider an account with TC 972 AC 110 as a non-mirrored account when using the chart below.
If Then Payment was applied to a mirrored MFT 31 account in error Follow normal credit transfer procedures to move the payment to the correct account. See IRM 21.5.8, Credit Transfers. The debit will be systemically mirrored on the spouse's account. Payment was erroneously applied to an MFT 31 account that is not mirrored 1. Follow normal credit transfer procedures to move the payment to the correct account. See IRM 21.5.8, Credit Transfers.
2. If the payment was manually mirrored to the spouse's account, take the following actions on the spouse's account-
Input TC 290 .00
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Input reference number 337 with payment amount entered as a negative amount
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Enter the Return Processable Date (RPD) - posting date of the payment
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Use hold code 3, reason code 099, blocking series 05, Priority Code 9. You can use NSD if nothing needs association.
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Enter "Reverse misapplied payment" in the remarks field.
Payment was intended for an MFT 31 Mirrored account Follow normal credit transfer procedures to move the payment to the correct account. See IRM 21.5.8, Credit Transfers. The credit will be systemically mirrored on the spouse's account. Payment was intended for an MFT 31 account that is not mirrored 1. Follow normal credit transfer procedures to move the payment to the correct account. See IRM 21.5.8, Credit Transfers.
2. Take the following actions on the spouse's account-
Input TC 290 .00
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Input reference number 337 for the payment amount
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Enter the RPD - posting date of the payment
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Use hold code 3, reason code 099, blocking series 05, Priority Code 9. You can use NSD if nothing needs association.
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Enter "Manually mirror payment" in the remarks
Note:
Never adjust the spouse's account to reflect a payment with Designated Payment Code (DPC) 31.
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Adjustments are input to the MFT 31 in the same manner as the MFT 30.
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Adjustments are not mirrored. It may be necessary to make multiple adjustments, one on the primary spouse's account and one on the secondary spouse's account.
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The adjustment amount may vary for the primary and secondary taxpayer. Verify adjustment amounts before inputting the adjustment.
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Information input to MFT 31 is not transmitted to SSA. Do not input item reference numbers to change self employment tax (889), self employment income (878/879) or medicare income (895/896) to MFT 31 accounts. Input the necessary adjustment, without the item reference numbers on the MFT 31 account(s). Changes to self employment tax, self employment income, and medicare income must be input to MFT 30. Input TC 290 .00, the appropriate item reference numbers, reason codes and hold code 4 to the joint MFT 30 account.
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Overpayments created as a result of adjustment will not systemically generate a refund. The credit will be held on the account and an REFMFT 31 transcript will generate. To prevent a transcript from generating, include hold code 4 when inputting an adjustment that will create an overpayment. Manually offset or refund the overpayment.
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Adjustments will post to the MFT 31 without a TC 150 present.
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A manual refund must be issued if the MFT 31 overpayment is a joint overpayment. Issue the manual refund using the joint MFT 30 name line.
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Multiple manual refunds must be issued if the joint overpayment:
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includes a DPC 31 payment
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is not entirely available on one account, see Exhibits 21.6.8–1 through 21.6.8–4 for examples
Caution:
TC 766 credits cannot be refunded. If the joint overpayment includes payments made by both spouses which are mirrored to the other spouse's MFT 31 account, the total amount of the joint overpayment is not available for refund from one MFT 31 account. The TC 766 portion of the overpayment must be reversed using TC 767.
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Two transcripts, DUPASMT and REFMFT31, will generate to the AM function as a result of the MFT 31 process. Automatic controls will be established through Case Control Activity (CCA). See IRM 21.6.8.8.1, DUPASMT Transcripts, and IRM 21.6.8.8.2, REFMFT31 Transcripts, for transcript procedures.
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Two additional transcripts are generated for MFT 31. AM does not work either of these. They are:
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SPSSNMFT31 - These transcripts are worked by the Submission Processing (SP) Entity Function.
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MIRRORFAIL - These transcripts are worked by the functional area creating or attempting to create the MFT 31.
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DUPASMT transcripts generate when payments post to either spouse's MFT 31 account. This occurs only if the MFT 31 was created by a TC 971 AC 102 — Exam Tax Court Case or AC 103 — Appeals Tax Court Case. The transcript will be issued after the TC 971 AC 110 has posted.
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DUPASMT transcripts will not generate on Mirrored MFT 31 accounts. Payments applied to a Mirrored MFT 31 account will be systemically mirrored (duplicated) on the spouse's MFT 31.
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The tax liability, in whole or in part, is reflected on both spouse's MFT 31 accounts. The payment(s) must be reflected on both accounts to assure proper balance due information and Accounts Receivable.
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If the account is in Offer in Compromise (OIC) status, forward the transcript to the Compliance Services Collection Operations (CSCO) for resolution.
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If research shows a second open control, category "TRANS" and activity code "REFMFT31" : recontrol your control base to the "REFMFT31" control and route the DUPASMT transcript to that control.
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Follow normal procedures if there are any other open controls, unless the condition above applies.
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If research does NOT show an open control with category "TRANS" and activity code "REFMFT31" :
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Input TC 290 .00 to the spouse's module that does NOT have the payment listed on the DUPASMT transcript.
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Enter reference number 337 for the amount of the payment.
Caution:
Do not create a credit balance when inputting reference number 337. If the payment amount is more than the balance due, input the balance due amount.
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Enter the Return Processable Date (RPD). The RPD is the posting date of the TC 670 payment.
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Use hold code (HC) 3, reason code (RC) 099, blocking series 05, and priority code 9. You can use NSD if nothing needs association and remarks: DUPASMT transcript.
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Destroy the DUPASMT transcript.
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The REFMFT31 transcript generates when a MFT 31 account reflects an overpayment. A computer generated TC 570 will post in the cycle the overpayment is created.
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Upon receipt of an REFMFT31 transcript, research all related MFT 30 and MFT 31 accounts to determine necessary actions.
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If the account is in OIC status forward the transcript to the CSCO for resolution.
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If the research shows an open control category "TRANS" and activity code "DUPASMT" contact the employee with the open control. Advise the employee to:
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Close the "DUPASMT" control to your control base and
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Forward the "DUPASMT" transcript to you.
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Follow normal procedures if there are any other open controls, unless the condition above applies.
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If the account contains a TC 971 AC 100, 102, 103, 104 or 106 and both MFT 31 accounts are not full paid and all payments are NOT reflected on both accounts (see DUPASMT Transcript), determine which payment(s) or portion of payment is missing from the account. Manually mirror the payment(s) following the steps below. If the payment(s) have a DPC 31, do NOT manually mirror the payment.
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Input an adjustment to the spouse's module that does NOT have the payment.
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Make a separate adjustment for each missing payment, if more than one.
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Enter TC 290 .00 and reference number 337 for the amount of the payment.
Caution:
Do not create a credit balance when inputting reference number 337. If the payment amount is more than the balance due, input the balance due amount.
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Enter the posting date of the TC 670 payment as the RPD.
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Use HC 3, RC 099, NSD, blocking series 05 and Remarks: REFMFT31 Transcript.
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If the overpayment was created by a mirrored payment, TC 766, reverse the credit for the amount of the overpayment. Use separate reference numbers 337 for each credit causing the overpayment if multiple TC 766's have created the credit balance.
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Input a TC 290 .00
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Input reference number 337 for the credit(s) creating the overpayment with a minus sign behind the money amount.
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Use a Hold Code 3, Reason Code 099, Priority Code 9, and Block 05.
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This can be a NSD adjustment if nothing needs to be associated
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Input TC 972 AC 110 on the other spouse's MFT 31 account to prevent future payments from mirroring.
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Perform research to determine if the taxpayer is liable for other taxes.
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If other taxes are due, release the freeze and allow the credit to offset to the balance due account(s).
Note:
Credit on MFT 31 will offset to MFT 30.
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If you determine an offset will not occur in a normal manner, move the credit to the balance due account following normal credit transfer procedures.
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If research determines no additional taxes due, release the TC 570 freeze via normal freeze release procedures and allow the refund to generate to the taxpayer.
Note:
If payment was intended for a taxpayer's MFT 31 account, the credit can only be applied to an account for which the taxpayer is liable (MFT 30 or 31). The credit cannot be applied to the spouse's MFT 31 account.
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If it is necessary to issue a Manual Refund, follow the procedures in IRM 21.4.4,Manual Refunds and IRM 21.6.8.7.3, MFT 31 Manual Refunds:
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Attach all required documentation and proof of research to the Manual Refund request.
Note:
Accounting will return a Manual Refund request that does not contain the required information and/or documentation.
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Issue the Manual Refund with the name line of the MFT 31 account.
Caution:
DO NOT manually refund any credit or credit balance that is a result of a mirrored payment. The TC 766 Reference number 337 is a mirrored payment ONLY and is not available for refund or offset. The true credit will be posted under the related SSN and have a credit transaction code such as TC 670 or TC 706.
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| Spouse 1 Account | Spouse 2 Account |
|---|---|
| Overpayment - $1,000.00 TC 670 $200.00 TC 670 $300.00 TC 670 $500.00 |
Overpayment - $1,000.00 TC 766 $200.00 TC 766 $300.00 TC 766 $500.00 |
| Issue joint manual refund for joint overpayment using joint MFT 30 name line: TC 840 $1,000.00 |
Reverse TC 766 overpayment credits. Input: 337 $200.00– 337 $300.00– 337 $500.00– Note:Include HC 3, PC 9 and RPD - payment date |
| If there is an unreversed TC 971 AC 110, input TC 972 AC 110 | If there is an unreversed TC 971 AC 110, input TC 972 110 |
| Spouse 1 Account | Spouse 2 Account |
|---|---|
| Overpayment - $1,000.00 TC 670 $200.00 TC 766 $300.00 TC 670 $500.00 |
Overpayment - $1,000.00 TC 766 $200.00 TC 670 $300.00 TC 766 $500.00 |
| Reverse TC 766 overpayment credit. Input: 337 $300.00– Note:Include HC 3, PC 9 and RPD - payment date |
Reverse TC 766 overpayment credits. Input: 337 $200.00– 337 $500.00– Note:Include HC 3, PC 9 and RPD - payment date |
| Issue joint manual refund for joint overpayment using joint MFT 30 name line: TC 840 $700.00 |
Issue joint manual refund for joint overpayment using joint MFT 30 name line: TC 840 $300.00 |
| If there is an unreversed TC 971 AC 110, input TC 972 AC 110 | If there is an unreversed TC 971 AC 110, input TC 972 AC 110 |
| Spouse 1 Account | Spouse 2 Account |
|---|---|
| Overpayment - $1,000.00 TC 670 $200.00 DPC 31 TC 670 $300.00 TC 670 $500.00 |
Overpayment - $800.00 TC 766 $300.00 TC 766 $500.00 |
| Issue joint manual refund for joint overpayment using joint MFT 30 name line: TC 840 $800.00 |
Reverse TC 766 overpayment credits. Input: 337 $300.00– 337 $500.00– Note:Include HC 3, PC 9 and RPD - payment date |
| Issue manual refund to spouse 1 for DPC 31 payment using spouse 1's MFT 31 name line: TC 840 $200.00 |
|
| If there is an unreversed TC 971 AC 110, input TC 972 AC 110. | If there is an unreversed TC 971 AC 110, input TC 972 AC 110. |
| Spouse 1 Account | Spouse 2 Account |
|---|---|
| Overpayment - $700.00 TC 670 $200.00 DPC 31 TC 670 $400.00 766 $100.00 |
Overpayment - $800.00 TC 670 $300.00 DPC 31 TC 766 $400.00 TC 670 $100.00 |
| Issue joint manual refund for joint overpayment using joint MFT 30 name line: TC 840 $400.00 |
Issue joint manual refund for joint overpayment using joint MFT 30 name line: TC 840 $100.00 |
| Issue manual refund to spouse 1 for DPC 31 payment using spouse 1's MFT 31 name line: TC 840 $200.00 |
Issue manual refund to spouse 2 for DPC 31 payment using spouse 2's MFT 31 name line: TC 840 $300.00 |
| Reverse TC 766 overpayment credits. Input: 337 $100.00– Note:Include HC 3, PC 9 and RPD - payment date |
Reverse TC 766 overpayment credits. Input: 337 $400.00– Note:Include HC 3, PC 9 and RPD - payment date |
| If there is an unreversed TC 971 AC 110, input TC 972 AC 110. | If there is an unreversed TC 971 AC 110, input TC 972 AC 110. |