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Part 21. Customer Account Services

Chapter 4. Refund Inquiries

Section 1. Refund Research

21.4.1  Refund Research

All Official Use Only content has been replaced with ≡.

21.4.1.1  (10-15-2008)
Refund Research Overview

  1. This section outlines the research procedures to be used in responding to refund inquiries from taxpayers. It applies to all Customer Service Representatives, telephone, paper, and Taxpayer Assistance Center functions.

  2. Before discussing any tax information, you must be sure you are speaking with the taxpayer or authorized representative. See IRM 21.1.3, Operational Guidelines Overview. Before leaving any message on a taxpayer's answering machine, review IRM 11.3.2.6.1, Leaving Information on Answering Machines/Voice Mail. Fax procedures contained in IRM 11.3.1.10, Facsimile Transmission of Tax Information must be reviewed prior to faxing confidential information to the taxpayer. Prior to mailing confidential information to the taxpayer, review IRM 21.1.3.9, Mailing and Faxing Tax Account Information.

  3. In addition to the regular Integrated Data Retrieval System (IDRS) Research Command Codes (CC), the following CCs are used throughout the Refund Inquiry process.

    • CC RFUND, IDRS Generated Refund

    • CC CHKCL, IDRS Check Claims and Photocopy Request and Input

    • CC CHK64, Undelivered Refunds

    • CC NOREF, Refund Intercept Request

    • CC REINF, Research of the Refund Taxpayer Information File (TIF)

  4. The Internal Revenue Manual (IRM) Sections of the Refund Inquiry Chapter 4 containing the stop refund information are listed below. Additional stop refund information can be found in IRM 3.14.1, IMF Notice Review and IRM 3.14.2, BMF Notice Review.

    • See IRM 21.4.1.4.10, Refund Intercept CC NOREF.

    • See IRM 21.4.1.4.11, IRS Holds Automated Listing (HAL).

  5. If during taxpayer contact it appears a hardship situation may exist, or the taxpayer asks to be referred to the Taxpayer Advocate Service (TAS), or the contact meets TAS criteria, and you cannot resolve the taxpayer's issue the same day, then refer the taxpayer to the Local Taxpayer Advocate (see IRM 13, Taxpayer Advocate Service). If you are able to resolve and close the TAS issue on the same day as the taxpayer contact, do not refer the inquiry to TAS. The definition of "same day" is within 24 hours. There will be times you can completely resolve the TAS issue within 24 hours. There will also be times that although you cannot completely resolve the issue within 24 hours, you have taken steps within 24 hours to resolve the taxpayer's issue. These cases also meet the definition of "same day" . Do not refer these cases to TAS unless the taxpayer asks to be transferred to TAS. Refer to IRM 13.1.7.4, Same Day Resolution by Operations. When referring cases to TAS, use Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), and forward to TAS in accordance with your local procedures.

21.4.1.2  (10-01-2002)
What Is Refund Research?

  1. Refund research is the use of various Integrated Data Retrieval System (IDRS) command codes to locate the status of a filed return. This section covers the steps for locating the return on IDRS to determine if processing is complete and if the refund has been issued. It also contains information on what to do if the refund was not sent or if the amount differs from that expected, as well as other special conditions related to refunds (i.e., deceased taxpayers, separated taxpayers).

21.4.1.3  (04-06-2009)
Refund Inquiry Response Procedures

  1. When responding to a refund inquiry for a federal tax return you need to know the following information:

    • Was the return filed electronically or on paper?

    • When was return filed?

      Note:

      If taxpayer is calling regarding their state refund, refer to http://serp.enterprise.irs.gov/databases/who-where.dr/state_tax_info.htm for the appropriate state agency number.

  2. To respond to the taxpayer inquiries, first you must determine if processing time frames have been met. Use the following table to determine normal processing time frames:

    Return Type Weeks to Process
    Paper return 6-8
    e-file return 3
    1040X return 8-12

    Note:

    If taxpayer filed a Form W-7, Application for IRS Individual Taxpayer Identification Number (ITIN) with their return, see IRM 3.21.263.7.2 , Inquiries Regarding Status of Application.

    Note:

    Customer Account Data Engine (CADE) will have little impact to processing time frames. Use the above chart for all returns processed through CADE.

    Reminder:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. If minimum processing time is not met advise the taxpayer of the normal processing time. Advise the taxpayer if their refund is not received within the above time frames to call 1-800-829-1954. If the taxpayer is calling from outside the United States, they must call a non-toll free number, 215-516-2000.

  4. If taxpayer is calling about their Form 1040X, Amended U.S. Individual Income Tax Return, do not refer taxpayer to 1-800-829-1954. Advise taxpayer to wait 8-12 weeks for processing.

  5. If time frames have not been met and the conversation indicates Integrated Data Retrieval System (IDRS) research may be beneficial, see IRM 21.4.1.3.1, Locating the Taxpayer's Return for a list of command codes that can be used for researching the account.

  6. If minimum normal processing time frames have elapsed determine the following:

    • Which tax period?

    • Were any notices received?


    Research IMFOLT to determine the current refund status. If no record continue researching IDRS. See IRM 21.4.1.3.1, Locating the Taxpayer's Return for command code information.

  7. When practical, telephone the taxpayer for any additional information you may need. If you cannot contact the taxpayer by telephone, use existing letters to reply to or request additional information from the taxpayer.

    Note:

    When contacting taxpayers, refer to IRM 21.1.3, Operational Guidelines Overview for the appropriate disclosure authorization procedures.

  8. When responding to a paper refund request, if there is no record of a return after researching, see IRM 21.4.1.3.1, Locating the Taxpayer's Return. Contact the taxpayer to request additional information.

  9. Address correction is acceptable over the telephone for release of an undeliverable refund freeze. Ensure you are talking to the taxpayer or their authorized representative and include in the remarks on the adjustment document the information provided. If there is any reason to doubt the identity of the person calling, request the caller to submit the information in writing.

  10. To research refund inquiries concerning non-receipt of direct deposit, see IRM 21.4.1.4.7, Direct Deposits, General Information.

21.4.1.3.1  (10-01-2009)
Locating the Taxpayer's Return

  1. The following table will assist you in selecting command codes that will assist in your research. For additional information on these Command Codes (CC), see IRM 2.3, IDRS Terminal Responses. Research should be done for valid and invalid segments. This list is not all inclusive.

    Integrated Data Retrieval System (IDRS) Command Codes CFOL Command Codes
    ENMOD: Displays entity information. Displays some letters sent and may show if the account is located in Rejects/Error Resolution System (ERS).

    Note:

    If a "–Z" Freeze is present, see IRM 21.5.6.4.42, –Z Freeze.

    		IMFOL: The literal Customer Account Data Engine (CADE) will appear in the upper right hand corner of the screen if the account is located on CADE. If the account is being removed from CADE and restored to the Individual Master File (IMF), the literal CADE:R will be displayed during the transaction. Removed accounts will be restored to IMF when the weekly updates are complete.
    SUMRY: Displays all tax modules available on IDRS. IMFOLI: Index of tax years available to research as well as in retention.
    TXMODA: Displays any pending/posted transactions, freeze conditions, open control bases, history items, etc., on specific tax periods IMFOLT: Specific tax period information. The literal CADE will appear in the upper right hand corner of the screen if the account is located on CADE. If the account is being removed from CADE and restored to the IMF, Literal CADE:R will be displayed during the transaction. When the account moves to IMF a Transaction Code (TC) 001 with blocking series 99999 will post to the entity. Removed accounts will be restored to IMF when the weekly updates are complete.
    FFINQ: Identifies whether the return has been received. IMFOBT: Used to obtain the Routing Transit Number and Account Number on Refund Inquiries concerning direct deposit issues.
    REINF: Displays refund amount, filing status, scheduled mailing date, etc. INOLE: Entity information-cross referenced with Social Security Administration (SSA) data. Use for disclosure research to verify Taxpayer Identification Number (TIN), name as it appears on return, address as it appears on return or modified on IRS records, and Date of Birth (DOB).
    ERINV @XX: Use to research accounts in Rejects/ERS. TRDBV: Verifies receipt of IRS e-file tax returns. Shows accepted and rejected e-file returns.
    UPTIN @XX Use to research unpostable transaction codes. RTVUE: Shows line-by-line display of taxpayers figures as well as changes made during processing. Refer to http://serp.enterprise.irs.gov/databases/irm.dr/current/6209.dr/6209ch09.10.1.htm , Document 6209, for a list of math errors.
    NAMEI/NAMEB: Research National Name Search Facility. NAMES/NAMEE: Use for research when no information on the valid TIN.

    Note:

    Do not use Command Code (CC) "MFREQC" just to locate the return or to research the account. Use the CC "MFREQC" when inputting transactions, opening required control bases, entering required history notes, and so forth on your local IDRS or the Taxpayer Information File (TIF).

    Reminder:

    If taxpayer filed a Form W-7, Application for IRS Individual Taxpayer Identification Number (ITIN) with their return, see IRM 3.21.263.7.2, Inquiries Regarding Status of Application.


  2. You must first establish the Fact of Filing (FOF). Opening a control base will bring up a master file account in any campus or generate a Transaction Code (TC) 904 in 11 to 18 calendar days, depending upon the day of the week you input your request.

    1. If a TC 904 is present or IDRS indicates no tax module, send a Letter 109C, Return Requesting Refund Unlocatable or Not Filed; Send Copy to the taxpayer asking the taxpayer to file again.

    2. Check CC "REINF" to see if the return posted after the TC 904.

  3. A TC 904 with the Document Code (DC) "99" will appear on IDRS if the master file does not contain the module requested but the TIN and Name Control (NC) match.

  4. A TC 904 with DC "79" will appear if the master file contains no such TIN or NC match.

  5. The exceptions to sending the Letter 109C, Return Requesting Refund Unlocatable or Not Filed; Send Copy, are:

    1. When an inquiry shows a foreign address, research to determine where account is located. If account is located at another center send Letter 86C, Referring Taxpayer Inquiry/Forms to Another Office, to the taxpayer and forward the case to the appropriate campus.

    2. If the inquiry is about an amended return, which has not posted, contact the taxpayer for information as to where and when the return was filed.

    3. If the taxpayer indicates that correspondence has been received about the return, request a copy of the letter.

    4. If the taxpayer indicates the return was filed in another center and this is verified through research.

    5. "TXMOD" shows a TC 904 indicating return filed and moved to retention register. Use CC "IMFOLV" to obtain retention register information. If research shows that the account needs further processing, reinstate the retention register account. See IRM 21.5.2, Adjustment Guidelines. If the TC 904 indicates the taxpayer filed in another Customer Service Field Operations, request the information and continue to work the case.

  6. Returns filed electronically are identified by a unique Filing Location Code (FLC) shown as the first two digits in the Document Location Number (DLN). Refer to http://serp.enterprise.irs.gov/databases/irm.dr/current/6209.dr/6209ch04.3.htm , Document 6209, for a list of FLCs.

21.4.1.3.1.1  (10-01-2007)
Return Not Found

  1. Review the following table to determine the required action.

    If normal processing time is: Then
    Not met. 1. Advise Taxpayer of normal processing time and to call 1-800-829-1954 if the refund is not received within the time frame provided.
    Met but no record of paper return. 1. Advise Taxpayer to refile, attach all appropriate forms such as; schedules, forms, and copies of W-2s.
    2. Advise taxpayer to sign the return (both taxpayers must sign if joint return).
    3. Advise taxpayer to immediately file this new return.
    NOTE:DO NOT advise taxpayer to write duplicate or copy at the top of the return.
    Met but no record of e-file return Advise taxpayer to re-transmit the return.

21.4.1.3.1.2  (10-01-2008)
Return Found/Not Processed

  1. The return was received, but not processed:

    If "Command Code (CC)" Shows Then
    "TXMOD" UXXX (unpostable return) in same line as TC 150 in pending transaction section. See (2) below and IRM 21.5.5, Unpostables . Research CC " UPTIN"
    "TXMOD,
    ENMOD "     		RJ 150 (rejected return). See IRM 21.4.1.3.1.2.2, Returns Located on Rejects or Error Resolution System (ERS). Research CC " ERINV."
    "FFINQ" Return information (after no information on CC "SUMRY" or "IMFOL" ) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ See IRM 21.4.1.3.1.2.2, Returns Located on Rejects or Error Resolution System (ERS).
    "FFINQ" Return information (after no information on CC "SUMRY" , but "IMFOLT" shows TC 971 AC 052) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "" . See IRM 21.4.1.3, Refund Inquiry Response Procedures to determine whether normal processing time frames have been met.
    "TRDBV" Return information (for IRS e-file).

    Note:

    Balance due e-file returns do not post until cycle 20, or one cycle after full payment is made, whichever occurs first.

    		 See IRM 21.4.1.3.1.2.1, Researching Rejected IMF e-file Returns with Command Code (CC) "TRDBV" .

    Note:

    If taxpayer indicates the Routing Transit or Account Number shown on their return is incorrect, advise the taxpayer IRS employees cannot change or correct these numbers from the numbers shown on their return. In some circumstances, TC 971 AC 850 may be input to flip the refund to a paper check. See IRM 21.4.1.4.7, Direct Deposits - General Information, for additional information.

  2. If module shows the original return went unpostable during processing, determine:

    If Then
    Unpostable condition was corrected Advise taxpayer refund should be received four to six weeks from the correction cycle.
    Unpostable condition was NOT corrected Use CC "UPCASZ " to notify the unpostable function of correction needed.

    Note:

    See IRM 21.5.5, Unpostables for complete instructions.

  3. Information concerning a return received but not yet processed will be on the Fact of Filing (FOF) within three weeks of return receipt. The information will remain on the FOF for three to six weeks depending on processing times. Additional information on CC "FFINQ" can be found in IRM 2.3.13, Command Codes FFINQ, REINF & REMFE.

    Caution:

    Do not use information from CC "FFINQ" to advise the taxpayer that the return has been processed and the refund issued. Advise the taxpayer that the return is still in processing and provide the approximate date or approximate week for the refund to be issued if there are no delays or offsets.

  4. Input CC "FFINQ" and review the screen for the following information:

    • RESEQUENCE IND — If present, indicates the return has been held for review or delayed for some reason. If this indicator is not present use Status–CYC for time frame. If "1" add one cycle to the Status-CYC time frame to complete processing and refund to be issued.

    • Status CD –

      If Then
      1 Refund should be issued in the cycle on Status-CYC (add one cycle if RESEQUENCE-IND=1)
      2 Return should post or go to ERS. Taxpayer should be contacted within four weeks of cycle date if additional processing information is required.
      3 Identifies ST 2 cases that are going to be processed. Refund should be issued in Status–CYC (add one cycle if RESEQUENCED-IND = 1).
      4 Identifies those returns that have entered ERS. Research CC "ERINV" , see IRM 21.4.1.3.1.2.3, Researching Rejected Returns with Command Code (CC) ERINV. If four weeks (cycles) have elapsed from the ERINV status and there is no information on CC "ERINV" , check CC "NAMES" to see if the return was processed under a different TIN. If still not found, forward Form 4442, Inquiry Referralto the Submission Processing ERS area. Advise taxpayer he/she will be contacted within 30 days.
      5 The return has been corrected by ERS. The refund should be issued in the cycle indicated by Status/CYC (add one cycle if RESEQUENCED-IND = 1). If four weeks have passed since the ST 5 cycle date and no new information on IDRS, advise the taxpayer to refile his/her return, attach all appropriate forms such as; schedules, forms, and copies of W-2's.

    • STATUS-CYC- The action cycle date (see above for specific examples if it is used).

    • RTN – The Routing Transit Number indicates an electronic funds transfer was requested, but does not necessarily mean the direct deposit will occur.

21.4.1.3.1.2.1  (10-01-2006)
Researching Rejected IMF E-File Returns with Command Code (CC) "TRDBV"

  1. CC "TRDBV" will show the reject codes for e-file. Refer to Electronic Tax Administration Error Reject Codes for a complete listing of e-file Error Reject Codes. See http://www.irs.gov/efile/article/0,,id=186574,00.html .

21.4.1.3.1.2.2  (04-09-2008)
Returns Located on Rejects or Error Resolution System (ERS)

  1. Rejects are returns or documents which cannot be processed, usually due to missing or incomplete information. ERS is the computer tracking system used by the Submission Processing Centers Reject/Suspense Unit to categorize and resolve rejects.

  2. Command Codes (CC) "ENMOD" and "TXMOD " will aid in identifying cases in the Rejects Inventory. "ENMOD" and "TXMOD" will display the following information:

    1. RJ 150: Appears in the Pending Return Section with an ERS Status Code on CC TXMOD and the Transaction Section on CC ENMOD, see Exhibit 21.4.1-1, Error Resolution System (ERS) Status Codes. It identifies a return sent to the Reject Unit because it cannot be processed.

    2. Immediately below the RJ 150 is the Reject Sequence Code: "C" =Closed, "O" =Open, "S" =Suspense, or "E" =ERS workable record. If a "C" shows, check CC IMFOLT to see if the refund has been issued. If a return has not been corrected within eight weeks of the RJ 150 date, it is considered overaged.

    3. 0000000000: Indicates the Reject Sequence Number

    4. ERS-Status 421: See Exhibit 21.4.1-1, Error Resolution System (ERS) Status Codes.

  3. Command Code (CC) FFINQ aids in determining whether a return has been sent to ERS. See IRM 21.4.1.3.1.2.4 ,Error Resolution System (ERS) Status Codes.

    Caution:

    Be careful not to confuse the filing status code with the CC "FFINQ" status code. The status code will be the second line down from the filing status code; it comes before the Status-CYC field.

  4. CC "UPTIN" will identify when a return is sent to the Rejects Unit by the Unpostable Function. The return will be identified with the Unpostable Resolution Code (UPC) "8" .

21.4.1.3.1.2.3  (10-01-2004)
Researching Rejected Returns with Command Code (CC) ERINV

  1. Once it has been determined the return is in rejects, CC "ERINV" must be used to complete the research. This command code will provide you with the current status and the days return has been open in the Error Resolution System (ERS).

  2. To request a screen display via CC "ERINV" , use either the primary Taxpayer Identification Number (TIN) or the return Document Locator Number (DLN). Input the TIN without hyphens or the DLN with hyphens. See CC "ERINV" on the Command Code Job Aid.

    Reminder:

    CC "ERINV" is not a universal access command code. If the information is not available on your local campus file, you must input the @xx to get information.

  3. The CC "ERINV" displays the following information:

    • Batch Number

    • Alpha Block Control Number

    • DLN

    • Primary TIN

    • Tax Period

    • ERS Status Code. See IRM 21.4.1.3.1.2.4, Error Resolution System (ERS) Status Codes

    • Total number of work days remaining in the suspense period

    • Total calendar days item has been in ERS

    • Julian Date of receipt in ERS

21.4.1.3.1.2.4  (04-03-2007)
Error Resolution System (ERS) Status Codes

  1. Review the Command Code (CC) "ERINV" screen for the status codes. The following provides some of the most common ERS status codes and their time frames. Be sure to give taxpayer the correct time frames via telephone or "C" letter. For additional codes and time frames, see Exhibit 21.4.1-1, Error Resolution System (ERS) Status Codes or see Exhibit 21.4.1-2, Error Resolution System (ERS) Action Codes (For use by ERS/Reject Unit).

    Note:

    For any ERS Status Code not specifically noted, allow the normal processing time frame to pass before submitting a Form 4442, Inquiry Referral to ERS.

    If the Status Code is And Then
    100 It is an unworked error record that is usually a simple problem that is corrected in three to four days. 1. Advise taxpayer to allow normal processing time.
    2. If problem is not resolved, taxpayer will receive a letter during normal processing time explaining any additional requirements.
    221 The taxpayer received a call/correspondence. The case is in unworkable suspense and waiting for the taxpayer's response. 1. Advise taxpayer to provide requested information; AND
    2. Advise them of the four week time frame. The case will remain in suspense for 40 workdays.
    221 The taxpayer did not receive a call or correspondence. 1. Check ENMOD to determine if a letter was prepared. If a letter was prepared less than 14 days ago inform the taxpayer he/she will receive a letter within the next 2 weeks.
    2. If a letter was prepared more than 14 days ago, prepare Form 4442, Inquiry Referral and fax to ERS/Rejects. Advise taxpayer to expect a confirmation letter within three weeks.
    3. If ENMOD indicates no letter was sent, and ERINV shows the remaining days in suspense is greater than 30 days, DO NOT prepare a, Form 4442. Inform the taxpayer they will receive a letter within the next 2 weeks.
    4. If ENMOD indicates no letter was sent, and ERINV shows the remaining days in suspense to be 30 days or less, prepare Form 4442, and fax to the appropriate ERS/Reject Unit. Advise taxpayer to expect a letter within three weeks.
    5. Verify taxpayer's address. If address has changed, indicate new address on Form 4442, and advise taxpayer to obtain Form 8822, Change of Address, per IRM 21.3.6.4.1, Ordering Forms and Publications, and mail the form to the center where they filed their return.

    Note:

    Taxpayer will be contacted via Letter 12C, Individual Return Incomplete for Processing: Form 1040. ENMOD will display the selective paragraphs input on the letter.

    If the Status Code is: And Then
    321 No reply has been received 1. Reject Unit will work the case without the requested information.
    2. It should be worked in five working days.
    3. Advise taxpayer if they do not receive correspondence or the refund in four weeks to contact us again.
    421 Correspondence has been received. Cases should be worked in five working days. Taxpayer should receive a refund within four weeks.

  2. Make referrals to ERS/Rejects on Form 4442 when:

    1. The case is open in ERS/Rejects and the time frame has elapsed. Explain to the taxpayer there is a delay in processing the return and you are contacting the processing center. Advise the taxpayer he/she will be contacted within 30 days.

    2. Correspondence was sent to the taxpayer requesting missing information and he did not receive the correspondence. If the taxpayer has moved, indicate the new address on the Form 4442. Inform the taxpayer he/she will be contacted within 21 days.

    Reminder:

    If ERS/Rejects has closed the case, they cannot help the taxpayer.

21.4.1.3.2  (04-06-2009)
Return/Refund Located

  1. The return has been processed:

    If the Command Code (CC) Shows
    "SUMRY" ST 12
    "TXMOD" TC 150 on first line of Returns Transaction section
    "REINF" A check issued or direct deposit date
    "IMFOL" /"BMFOL" TC 150

  2. Command Codes IMFOLT/BMFOLT and TXMOD will indicate whether a Transaction Code (TC) 846 refund is issued via paper or direct deposit. TC 846 will appear on IMFOLT approximately one cycle before TXMOD. CC TXMOD will also show an indicator on TC 840.

    Caution:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Reminder:

    The Treasury Financial Management Service (FMS) is responsible for offsetting tax refunds to child support, non-tax Federal agency debts, and state income taxes. Offsets will occur after IRS has certified a refund for issuance TC 840/846, but before the check is actually sent or deposited.


    Research both primary and secondary TINs to determine possible offset. Advise taxpayers with the following debt indicators on CC INOLE an offset may occur:

    • I - Taxpayer owes IRS debt or freeze

    • F - Taxpayer owes TOP debt, or

    • B - Taxpayer owes both agencies.

    Use the following statement or similar notification:"The refund may be offset to satisfy other outstanding liabilities. " See IRM 21.4.6, Refund Offset, for more detailed information.

    Note:

    The refund may be held by theDelinquent Return Refund Hold Program if the taxpayer has a delinquency for a prior year. See IRM 25.12.1.2 , How to Identify Delinquent Return Refund Hold, for additional information. Once it is determined the refund in question involves a Delinquent Return Refund Hold, do not address the case in any way. Advise the taxpayer to call 1-866-897-3315. This is the number provided on the CP 63 the taxpayer will or has received.

  3. Command Codes IMFOLT/BMFOL and TXMOD will indicate when a refund (TC 846 only) is issued. For IMF accounts, the indicator DD:0 (paper check) or DD:9 (direct deposit) will appear near the right margin either on the same line as the TC 846 or the next line down. If the taxpayer requests their refund be deposited into more than one account, each deposit will reflect a TC 846 with a split refund indicator of 1, 2, or 3. If the taxpayer requests only one direct deposit or a paper check, the indicator will be 0. Below is an explanation of the indicators:

    • 0 - One direct deposit refund or paper check

    • 1 - First refund of multiple refunds

    • 2 - Second refund of multiple refunds

    • 3 - Third refund of multiple refunds

    Using the following table, determine when the refund was or will be issued and advise taxpayer. For additional information on Customer Account Data Engine (CADE) processing, see paragraph 4 and 5 below.

    If And Then advise taxpayer
    Paper check Return information found via CC "IMFOLT" /"BMFOLT" , "TXMOD" or "REINF" 1. The issue date of the refund.

    • Accounts processed through CADE, the issue date is the TC 846 date.

    • Individual Master File (IMF) Accounts not processed through CADE, the issue date is three days prior to the TC 846 date.

    • Business Master File (BMF), the issue date is one day after the TC 846 date.


    Note: If the taxpayer asks how long it will take to receive their refund, inform the taxpayer to allow 2 weeks from the issuance date.
    Electronic Funds Transfer (EFT) direct deposit Return information found on "IMFOBT" or "TXMOD" Deposit date of refund.

    • Accounts processed through CADE, the deposit date is 2 business days prior to the TC 846 date.

    • Accounts not processed through CADE, the deposit date is 10 days prior to the TC 846 date.
    EFT/direct deposit Return information found on CC "REINF" (Generated Refund Check Scheduled) Deposit date " REF CHK GENERATED" date.

  4. The literal CADE will appear in the upper right hand corner of CC IMFOLI and IMFOLT. CADE processing is daily instead of the normal weekly processing. CADE cycle dates will carry an additional two digit field to indicate the day of the week processing occurred. The cycle date will post in a YYYYCCDD format. IMF accounts will be signified by an 08 in the DD field or the field will be blank. CADE days of the week will be signified by:

    • 01 = Monday

    • 02 = Tuesday

    • 03 = Wednesday

    • 04 = Thursday

    • 05 = Friday

    • 06 = Saturday

    • 07 = Sunday

    • 08 or blank = IMF

    Example:

    A TC 846 in CADE cycle "20052303" indicates processing occurred Wednesday of the 23rd cycle in year 2005

  5. To determine the direct deposit date on account processed through CADE, subtract two business days from the TC 846 date on IMFOL. No calculation is required for paper refunds. The TC 846 date is the check issue date.

  6. If research indicates the refund check was recently issued or scheduled to be issued, and taxpayer indicates a change of address, advise taxpayer to obtain Form 8822, Change of Address, see instructions in IRM 21.3.6.4.1, Ordering Forms and Publications. For complete guidelines regarding oral statement address change, see IRM 3.13.5.12,Acceptable Address Changes from Oral Statements. If account has an S-freeze, follow procedures in IRM 21.4.3.4.3, Undeliverable Refund Checks.

  7. If research indicates refund was issued, see IRM 21.4.1.3.4, Refund Issued, But Lost, Stolen, Destroyed or Not Received.

21.4.1.3.3  (10-01-2007)
Multiple Refunds Issued From the Same Module in the Same Cycle

  1. Refunds can be issued to both spouses from the same module in the same cycle or a taxpayer can request their refund be deposited into more than one account. For more information on Split Refunds, see IRM 21.4.1.4.7,Direct Deposits - General Information.

  2. Injured spouse claims received with the original return can be adjusted at the same time using specific reference numbers. See IRM 21.4.6.5.9.3, Form 8379 Filed with Original Return.

  3. TC 846 for primary and secondary Social Security Numbers (SSN) will carry the same Document Locator Number (DLN), therefore both refunds will be stopped when intercepting with CC "NOREF" .

  4. Except on split refunds, refund claims input using CC "CHKCL" on more than one refund issued in the same cycle often "OOPS" . It may be necessary to submit the claim through Payments, Claims and Enhanced Reconciliation (PACER) or Treasury Check Information System (TCIS).

21.4.1.3.4  (04-06-2009)
Refund Issued But Lost, Stolen, Destroyed or Not Received

  1. If the taxpayer states he received the check and the check was lost, stolen, or destroyed and a TC 840/846 is present on the module, refer to IRM 21.4.2, Refund Trace and Limited Payability.

  2. If research shows a refund has been generated and the taxpayer states he did not receive the check, use the following "If–And–Then " table to assist in resolving the issue:

    If taxpayer states he/she did not receive a refund And the date is Then
    TC 846 is present on the module and a paper check was issued Less than two weeks from the mailing date Advise taxpayer to call back when four weeks from the mailing date has passed, except married filing joint taxpayers.
    Advise married filing joint taxpayers to call back when two weeks from the TC 846 date has passed.
    TC 846 is present on the module and a paper check was issued More than two weeks but less than four weeks since the mailing date Send married filing joint taxpayers, Form 3911, Taxpayer Statement Regarding Refund, with your affiliated Refund Inquiry Unit's return envelope. See the exception below for taxpayers located in a disaster area.
    Advise all others to call back when four weeks from the mailing date has passed.
    TC 846 is present on the module and a paper check was issued More than four weeks since the mailing date See IRM 21.4.2, Refund Trace and Limited Payability
    TC 846 is present on the module and the refund is a Direct Deposit (DD) Five days since scheduled DD date

    • Scheduled date of DD on accounts processed through CADE is 2 business days prior to the TC 846 date on IMFOL.

    • Scheduled date of DD on accounts not processed through CADE is 10 days prior to the TC 846 date shown on IDRS.

    		Verify the Routing Transit Number (RTN) or numbers if the deposit is a split refund, see IRM 21.4.1.4.7.1, Direct Deposit of Refunds.
    Initiate refund trace per IRM 21.4.2, Refund Trace and Limited Payability, if appropriate.
    TC 840 Manual Refund

    Note:

    If TC 840 carries a Blocking Series and Serial Number 9XXXX series with a Julian Date less than 400, it is a "Dummy TC 840" and no actual check has been issued. Research for the SSN where the refund was issued.

    		10 days from TC 840 date Send taxpayer Form 3911, Taxpayer Statement Regarding Refund with issuing center return envelope. See exception below for taxpayers located in a disaster area.
    TC 740 Undelivered Refund   See IRM 21.4.3, Returned Refunds/Releases, for resolving undelivered refunds.
    TC 841 Returned/Stopped Refund   1. Determine cause of the refund stop
    2. Attempt to resolve issue
    3. See IRM 21.5.6, Freeze Codes for resolving freeze releases.

    Note:

    Refer to Exhibit 21.4.2-3, Reason for Cancellation Codes and Generated Account Information, to determine the cause of refund cancellation.

    TC 898/899 TOP Offset   See IRM 21.4.6.4.2, Treasury Offset Program (TOP) Offset.

    Note:

    When sending a Form 3911 to the taxpayer, enclose a return envelope with your affiliated Refund Inquiry Unit's address. In addition to the AMS narrative, telephone assistors will input a History item on IDRS indicating the form was sent to the taxpayer; Refund Inquiry Units should update the activity code in their control base.

    Example:

    H,39112TP

    Exception:

    If the taxpayer is located in a Presidentially-Declared Disaster area and the check is issued between 10 days before the disaster and 30 days after the disaster, a Form 3911 is not required by married filing joint taxpayers. Oral authority should be taken.

    Reminder:

    If the taxpayer is inquiring about an Economic Stimulus Payment, a Form 3911 is required . Oral authority should not be taken. See IRM 21.6.3.6.6.4, Refund Traces for additional information.

  3. If refund trace action is required, follow procedures in, IRM 21.4.2, Refund Trace and Limited Payability.

21.4.1.3.5  (10-01-2009)
Return Processed But No Address on File

  1. When a return attempts to establish a module on master file without an address, the following occurs:

    1. The return goes unpostable, see IRM 21.5.5, Unpostables.

      Note:

      If taxpayer calls concerning their refund and research indicates the return has gone unpostable due to an incorrect address, provide Unpostables with the taxpayer's current address. Advise the taxpayer of your actions and when to expect their refund.

    2. The Unpostable function forces the return to post with the address of the Campus where the return was processed.

    3. An "S-" Freeze generates instead of a refund.

      Note:

      This condition is identified with the posting of a "S-" freeze without a Transaction Code (TC) 740 posted to the account. This posting also generates a SCADDRESS transcript.

      Reminder:

      If the taxpayer inquires on the status of their refund and ENMOD indicates SCADDRESS, obtain the taxpayer's new address and input Command Code (CC) CHK64 to release the "S-" freeze. Advise taxpayer they should receive their refund in 4-6 weeks. If it appears a hardship situation may exist, see IRM 21.4.1.1(5).

  2. For additional information, see IRM 21.4.3.4.3.1 , Undelivered Refund Notices, Computer Paragraph (CP) 31 for Individual Master File, CP 231 for Business Master File, or IRM 21.4.3.4.3.2,Local Undelivered Refund Check Listing (URCL).

21.4.1.4  (10-15-2008)
Resolving Return Discrepancies

  1. On occasion the taxpayer must be contacted to resolve return discrepancies.

    If taxpayer inquiry via And Then
    Correspondence   1. Contact the taxpayer by phone or prepare "C" Letter requesting all information required to resolve the case.
    2. Suspend case for 40 working days.
    No response to "C" letter after 40 days   1. Send closing letter advising taxpayer information is required to complete processing.
    2. Close Case.
    Telephone Case can be worked without taxpayer signature 1. Obtain missing information.
    2. Resolve case.
    Taxpayer's signature required to resolve case   1. Request taxpayer to respond to IRS correspondence and
    2. Return signature document in envelope provided.

    Note:

    If processing does not receive a response to their inquiry, they will attempt to process the return without the information. If the document or return cannot be processed, they will send another letter to the taxpayer.

21.4.1.4.1  (04-03-2007)
Refund Not Sent or Amount Differs

  1. If your research indicates that the return was processed but the refund was never issued, or the amount was not what the taxpayer expected, the problem may be due to tax offsets, math errors, freeze conditions, invalid Social Security Number (SSN) or Taxpayer Identification Number (TIN), or credit elect, among other things.

  2. After completing the research, advise the taxpayer why the amount differed or why refund was not sent.

    Reminder:

    If a "–Z" Freeze is present, see IRM 21.5.6.4.42, –Z Freeze.

  3. If the refund amount, Transaction Code (TC) 840/846 agrees with the amount shown on the taxpayers return but the taxpayer received less, a non-tax offset was made through the Treasury Offset Program (TOP).

    1. TC 898 with the amount of the offset will appear on Command Code (CC) "IMFOL" the Monday following the direct deposit or check mailing date.

    2. Financial Management Services (FMS) sends an offset notice in the same envelope as a paper refund check or separately if a direct deposit was made or the entire amount was offset. If the notice was not received, have the taxpayer contact the TOP Help Desk at 1-800-304-3107. Refer to, IRM 21.4.6, Refund Offset.

      Note:

      This is the only FMS number the taxpayer should call regarding their TOP issue. Do not provide the taxpayer with other FMS numbers to call.

  4. The following will assist you in responding to a taxpayer who received a refund, but had expected a different amount:

    If the refund is And Then
    Less than expected. Research indicates amount is correct. 1. Explain difference to taxpayer.
    2. Advise taxpayer to cash check.
    Less than expected, however the TC 840/846 on Integrated Data Retrieval System (IDRS) is same as refund shown on the return. Taxpayer received less than TC 840/846 amount on IDRS. 1. Determine if a TOP non-tax offset occurred.
    2. Advise taxpayer to contact agency on FMS offset notice, if received.
    3. If no notice received, advise taxpayer to call the TOP Help Desk at 1-800-304-3107.
    More than expected. IDRS TC 840/846 is different from refund shown on return. 1. If IRS error or discrepancy cannot be determined, advise taxpayer to return voided refund check for correction. See IRM 21.4.3, Returned Refunds/Releases to avoid possible penalty and interest.
    2. If taxpayer error, provide explanation and advise taxpayer to cash check.
    Taxpayer believes they are not entitled to a refund. Check not cashed. 1. Determine if taxpayer is entitled to refund.
    2. If taxpayer is not entitled, advise taxpayer to return voided refund check with an explanation. Refer to IRM 21.4.5, Erroneous Refunds.
    3. If entitled, provide explanation and advise taxpayer to cash the check.
    4. See IRM 21.4.3, Returned Refunds/Releases.
    Check cashed. 1. If research determines taxpayer is entitled to a refund, provide explanation.
    2. If taxpayer not entitled, see IRM 21.4.5, Erroneous Refund.

21.4.1.4.2  (10-01-2003)
Offsets

  1. For information regarding Debtor Master File (DMF), Treasury Offset Program (TOP) Offset Bypass Refund, Hardship and Injured Spouse, see IRM 21.4.6, Refund Offset.

21.4.1.4.3  (10-01-2002)
Math Errors

  1. A taxpayer's refund may be less than expected or not received due to an error or an item being disallowed on the return. To identify and resolve math errors, see IRM 21.5.4, General Math Error Procedures.

21.4.1.4.4  (10-01-2002)
Invalid SSN/TIN

  1. If the Taxpayer Identification Number (TIN) on the return does not pass validity checks on Integrated Data Retrieval System (IDRS), it is considered invalid. The invalid condition must be resolved before the refund can be issued. See IRM 3.13.5, IMF Account Numbers, to identify and resolve invalid TIN problems.

21.4.1.4.5  (04-03-2007)
Freeze Conditions

  1. If your research shows that the account is in "Status 12" with a credit balance on the module, a freeze code will be on the account. This can be identified on CC "IMFOL" , "BMFOL" , "TXMOD" or "SUMRY " with an alpha character (A–Z). For information on resolving these accounts refer to IRM 21.5.6, Freeze Codes.

    Reminder:

    If a "–Z" Freeze is present, see IRM 21.5.6.4.42, –Z Freeze.

21.4.1.4.6  (05-20-2009)
Credit Elect Problems

  1. A taxpayer may elect to have all or a portion of an overpayment credited to the next year's estimated tax (ES). The "credit elect" can be recognized by Transaction Code (TC) 836 on the current year's module and TC 716 on the following year's module. Access Command Code (CC) "REINF" or "IMFOL" if there is no data on CC "TXMOD" .

  2. When a taxpayer inquires about a refund and research shows the overpayment was applied as a credit elect for the following year, the overpayment is only refundable if:

    1. It was applied as a credit elect to the following year due to a processing error.

    2. The taxpayer is not liable for ES, and he/she erred in entering the overpayment as a credit elect.

    3. The taxpayer files a balance due superseding return requests a credit elect reversal to satisfy the balance due. See IRM 21.4.1.4.6.1 Credit Elect Reversals for additional information.

    4. The taxpayer is liable for ES but proof of hardship is provided. See IRM 21.4.4.2, Why Would A Manual Refund Be Needed?.

      Caution:

      If none of the instances in (2) above apply, the election to have the overpayment applied as a credit elect is binding and the credit cannot be reversed.

21.4.1.4.6.1  (10-01-2009)
Credit Elect Reversals

  1. In order to process a credit elect reversal for IMF accounts, the request must be received:

    • Before the return for the credit year has posted, and

    • Before March 1, of the year following the year to which the credit was applied

      Example:

      A request to reverse a credit elect from a 2009 account back to the 2008 account must be received before the 2009 return has posted and by March 1, 2010.


    Requests received after March 1, will be honored only if an error during processing is verified.

    Note:

    When reversing credit elects, the refund will be issued as a direct deposit if the taxpayer requested direct deposit on his original return and the reversal occurs in the same processing year. To prevent direct deposit of the subsequent refund, input TC 971 AC 850 on the account when inputting the credit elect reversal (TC832).

  2. Follow the chart below to determine if credit interest should be paid when reversing the credit.

    If the taxpayer states And Then
    The overpayment was entered correctly on the refund line. You have ordered the return and found no entry on the credit line. 1. Reverse the credit and allow credit interest to compute.
    2. Input a credit transfer transaction using Command Code (CC) ADD/ADC48.
    3. Use Transaction Code (TC) 832 to reverse the posted TC 836 or TC 830.
    4. Use TC 712 to reverse the posted TC 710 or TC 716.
    5. Do not input secondary TC 770 for .00.
    Taxpayer erred, but is entitled to the refund   1. Reverse the credit.
    2. Input secondary TC 770 for .00 to restrict credit interest.
    3. To input the reversal, use ADD/ADC48. Debit with TC 712, credit with TC 832 (if moving the credit back to where it came from) or TC 710 (if moving to a different module).

  3. Do not reverse credit elect to offset additional tax or penalties subsequently assessed on the year of overpayment unless the request is on a superseding return (amended return received on or before return due date or extended due date). When working correspondence use the Letter 247C, Taxpayer Advised Re: Estimated Taxes/Refund or call the taxpayer to explain that the credit elect is binding.

  4. Since the taxpayer has complete control over these payments, any anticipated reduction in tax or realization of excessive payments made can be resolved by reducing or eliminating subsequent ES payments.

  5. For information regarding credit elects on BMF accounts, see IRM 21.7.4.4.5, Estimated Tax Overpayment, Credit Elect - General.

21.4.1.4.7  (05-27-2008)
Direct Deposits — General Information

  1. A direct deposit indicator will post with the TC 846 and can be identified on TXMOD/IMFOLT as DD:9.

  2. Effective January 1, 2008, if a taxpayer files their tax return and requests a direct deposit of their refund, but later determines the return contained an incorrect Routing Transit Number or account number, the direct deposit may be stopped by inputting TC 971 AC 850 prior to the posting of the return (TC 150) on CC IMFOLT. Input of a TC 971 AC 850 will result in the issuance of a paper refund check to the address shown on the taxpayer's entity module. If the return has posted, the direct deposit refund cannot be prevented by input of TC 971 AC 850. See IRM 21.4.1.4.7.1 (4), Direct Deposit of Refunds for exceptions.

    If ... And ... Then ...
    ELF return CC TRDBV shows Refund Anticipation Loan (RAL) Indicator of "1" or "2" Advise taxpayer the refund cannot be issued as a paper check
    CC TRDBV does not show a RAL indicator of "1" or "2"

    • Input TC 971 AC 850 if the TC 150 has not posted on CC IMFOLT.

    • Advise the taxpayer you are requesting the issuance of a paper check, however, due to timing issues, the request may be too late and a direct deposit may still be issued.

    • Advise the taxpayer they should also contact the financial institution.

    Note:

    Since the TC 971 AC 850 takes two cycles to post, consideration must be given to posting cycles when inputting TC 971 AC 850 on masterfile accounts

    CC IMFOLT shows TC 150 already posted Advise the taxpayer the refund cannot be issued as a paper check
    Paper return

    • CC IMFOLT does not show a TC 150 posted

    • CC TXMOD does not show a pending TC 150

    • Input TC 971 AC 850

    • Advise the taxpayer you are taking the necessary steps to have their refund issued as a paper check.

    Note:

    Refunds from CADE returns cannot be flipped to paper checks.

  3. Taxpayers can request their refund be deposited (split) into as many as three bank accounts; savings, checking, and Individual Retirement Account (IRA). Split Refunds will be allowed on all Forms 1040 series (paper and electronic returns). Taxpayers who want their refund deposited into more than one account will be required to complete a Form 8888, Direct Deposit of Refund. The request for split refund will be honored if all of the following conditions are met:

    • The return is for the current tax year.

    • The refund is issued in the same cycle that the return is processed.

    • The module does not contain any condition that would cause the refund to be frozen (i.e., Injured Spouse Claim) and

    • The bank account numbers on the Form 8888 are all valid (i.e., correct amount of numbers).

    Note:

    If the above conditions are not met, a paper check will be issued. See IRM 21.4.1.4.7(6) below for the exception regarding invalid bank account numbers.

  4. A split refund indicator on IDRS will be used to identify refunds as follows:

    • 0 - not a split refund (entire refund goes to one place). All paper refunds and direct deposited refunds to one account will have this indicator.

    • 1 - Refund that appears 1st on Form 8888.

    • 2 - Refund that appears 2nd on Form 8888.

    • 3 - Refund that appears 3rd on Form 8888.

  5. Changes made by the IRS that increase or reduce the total refund will affect the amount identified with split refund code 3, then refund code 2, then 1, if relevant.

  6. Since the refunds at Financial Management Service (FMS) will be sorted in ascending order by Routing Transit Numbers (RTN), offsets will be taken in RTN order, not by the split refund indicator.
    There are times when FMS transmits the information to the financial institution and the routing number is invalid or the bank account has been closed. When this occurs, part of the refund may be issued in a paper check and part may be direct deposit.

  7. If a taxpayer has not received their direct deposit, See IRM 21.4.1.4.7.1., Direct Deposit of Refunds.

21.4.1.4.7.1  (04-06-2009)
Direct Deposit of Refunds

  1. Routing Transit Number (RTN) identifies the Financial Institution to which the refund will be deposited. A direct deposit indicator will post with the Transaction Code (TC) 846 and can be identified on TXMOD/IMFOLT as DD:9. Taxpayers can elect Direct Deposit (DD) of their refunds on their electronic or paper Individual Income Tax returns. Routing Transit Number (RTN) can be verified by checking Integrated Data Retrieval System (IDRS) CC IMFOBT.

    Note:

    The actual date of the direct deposit is 10 days prior to the TC 846 date or two business days prior to the TC 846 date for Customer Account Data Engine (CADE) accounts.

  2. Research IMFOBT for the exact RTN and account numbers provided by the taxpayer.

    Reminder:

    Direct deposit refunds are held one week if this is a first time filer, or the first time the current last name is being used, or the taxpayer has not filed a return in the past 10 years.

    Note:

    If either Routing or Account numbers provided by the taxpayer differ from those on the return, advise taxpayers to immediately contact the Financial Institution. IRS employees cannot change the Routing or Account numbers. If the direct deposit is rejected by the financial institution, a paper check will normally be issued within 3 weeks from the TC 846 date of the direct deposit refund.

    Example:

    TC 846 for direct deposit is 03/05/2007. Direct deposit date will be 02/23/2007. TC 841 for returned refund is 03/05/2007. TC 846 for paper check is 03/26/2007 (three weeks from the 03/05/2007 TC 846 date). Mail date is 03/23/2007.

  3. Taxpayer inquiries concerning direct deposit will be treated as any other refund inquiry. Except refunds issued through a Refund Anticipation Loan (RAL) or Refund Anticipation Check (RAC) see paragraph 7 below.

  4. If one of the following conditions occur during the initial return processing, master file will issue (if applicable) two direct deposits if both refunds are issued in the same processing year:

    • Unallowable condition on original return usually a -Q Freeze.

    • Refund cancellation freeze, TC 841 with block series 777 and serial number 98 or 99.

    • Math error condition when partial refund is issued.

    • Credit elect reversal (TC 832)

    Note:

    The computer will allow two direct deposits (TC 846) in the same processing year regardless of a split refund. If there is a math error code on the original return, the second refund will be issued as a direct deposit and any subsequent refunds will be issued as a paper check. In the case of an account that has a split refund, the second direct deposit will be deposited into the first bank account listed on the Form 8888 or the refund that shows the split indicator of 1.

  5. If the taxpayer or their authorized third party designee indicates the RTN or account number is incorrect on the account, input TC 971 AC 850 when releasing the subsequent refund. The refund will then be issued as a paper check to the address on the taxpayer's entity module. See IRM 21.1.3.3.1, Third Party Designee Authentication, for additional information regarding third party designees.

  6. Check RTN, Account Type, and the Account Number.

    If Then
    Date of deposit is less than 5 days prior. 1. Provide the date of deposit.
    2. Advise taxpayer to contact the bank or financial institution.
    Five days have passed since scheduled date of deposit. Advise taxpayer to contact the Financial Institution.
    Taxpayer states that the bank shows no record of the deposit. 1. Initiate Refund Trace.
    2. Refer to IRM 21.4.2, Refund Trace/Limited Payability.
    Taxpayer states that the bank has returned the deposit 1. Do not initiate a refund trace
    2. Advise the taxpayer of the following:

    • It will take approximately 3 weeks for the IRS to receive the funds back from the bank

    • Once the funds are received back from the bank, the refund will be reissued in the form of a paper check

    • The taxpayer should receive their paper check within 3 - 4 weeks from the date the bank returned the deposit

    • If their paper check is not received within 3 - 4 weeks from the date the bank returned the deposit, the taxpayer should contact us again and a refund trace will be initiated if the direct deposit refund credit has not posted back on the account

    Note:

    If the taxpayer closes the bank account before the second direct deposit, the refund will be returned via the Automated Clearing House (ACH) file to Financial Management Service (FMS). FMS will return the credit to the IRS to post to the taxpayer's account.

  7. If the refund is RAL or RAC, refer taxpayer to the Financial Institution or Tax Preparer. RTNs for RAL or RAC refunds commonly display the taxpayer's Social Security Number (SSN) as the last nine digits of the account number on CC IMFOBT. For a list of most common Refund Anticipation Loan (RAL) Financial Institutions, see Exhibit 21.4.1-3., Most Common Refund Anticipation Loan Banks. If the taxpayer states they did not receive the RAC/RAL, advise them to contact the preparer or financial institution prior to initiating a trace. If the taxpayer states they have contacted the Financial Institution and the Financial Institution requests proof of deposit, initiate a refund trace, see IRM 21.4.2, Refund Trace and Limited Payability.

  8. If the direct deposit does not pass normal pipeline validation, the refund will be issued by check. In the case of a split refund, all deposits must meet the normal pipeline validation or the taxpayer will receive one paper check. See IRM 21.4.1.4.8.1, Direct Deposit Reason Codes to determine why the direct deposit was rejected. If the refund is issued as a direct deposit and the Financial Institution rejects/returns the refund (i.e. invalid account number) the refund will cancel with a TC 841 Blocking Series 77777 and automatically reissue as a paper check. In the case of a split refund, one refund may be issued as a direct deposit and one refund may be issued as a paper check if the Financial Institution is rejecting the deposit.

  9. The CC "INOLES" will display a Debt Indicator on IDRS when one of three offset conditions exist on the account. Refer to IRM 2.3.47, Command Codes INOLE, EOGEN, and SPARQ for complete CC "INOLES " screen information.

  10. A direct deposit Refund Inquiry is no different than check refund inquiries. Once you establish non-receipt, follow the Refund Trace procedures in IRM 21.4.2, Refund Trace/Limited Payability.

21.4.1.4.7.2  (10-01-2007)
Direct Deposit Erroneous Refunds

  1. Whenever your research identifies the direct deposit as being an Erroneous Refund, refer all information and account information to the Refund Inquiry Unit via fax or on Form 4442, Inquiry Referral. Notate on the Form 4442, "Erroneous Refund" . If CC CHKCL has not been input and taxpayer meets oral statement criteria, you must input CC CHKCL before referring the case. See IRM 21.4.2-1, Command Code (CC) "CHKCL " Input, for oral statement authority.

  2. Advise the taxpayer his/her request has been forwarded to the Refund Inquiry Unit and they should hear from us in 15 days.

    Reminder:

    Always refer to IRM 21.4.5, Erroneous Refunds for complete procedures concerning the preparation of the Erroneous Refund Package and to identify all items required to be included in the package.

  3. If during your conversation it is determined the taxpayer did not request direct deposit (except RAL/RAC), gather account information and forward to the Refund Inquiry Unit associated with your campus.

21.4.1.4.7.3  (04-06-2009)
Non-Receipt of Direct Deposited Refunds-"Refund Inquiry Employees"

  1. If the taxpayer requested and did not receive the direct deposit refund, verify the Routing Transit Number (RTN) and the Account Number to the RTN and Account Number shown on the return.

  2. Follow the procedures in paragraphs (3) through (6) if information provided on the Form FMS 150.1 or any contact with the bank or financial institution, does not resolve the issue for the taxpayer.

    Note:

    The FMS letter 150.1 is an official request from the Department of the Treasury to the bank on behalf of the taxpayer to search for the Electronic Funds Transfer.

  3. If either of the numbers differ from that shown on the return and the IRS caused the error, complete the following:

    1. Issue a manual refund to the correct taxpayer.

    2. Contact the financial institution (FI) by telephone and request their assistance in recovering the funds. If the bank recovers the direct deposit refund, request they return it to FMS through normal procedures. If the bank does not respond within 15 calendar days, contact the bank again. Allow an additional 15 calendar days for the bank to respond. If the bank does not respond, follow erroneous refund procedures in IRM 21.4.5, Erroneous Refunds.

      Note:

      IRS employees are not permitted to contact the bank to request the identity of the account owner who received the Erroneous Refund.

  4. If either the RTN and/or Account Number of the deposited refund does not match the taxpayer's account information, and the taxpayer or their representative caused the error, take the following actions:

    1. Contact the financial institution by telephone and request their assistance in recovering the funds. If the bank recovers the direct deposit refund, request they return it to FMS through normal procedures. If the bank does not respond within 15 calendar days, contact the bank again. Allow an additional 15 calendar days for the bank to respond.

    2. If the financial institution complies with our request to return the credit, issue a manual refund to the taxpayer as listed in (3) above. Monitor account for the posting of the credit and close case when module reaches zero balance.

    3. If the financial institution refuses to return the credit, send a letter to the taxpayer explaining what happened to the requested direct deposit. Include the following paragraph:

      SAMPLE LETTER

      Our records show on DATE , your refund of $ AMOUNT , was deposited directly into account number ACCT. NOS. at BANK NAME , as you requested on your Form 1040/1040A/1040EZ . Because the account number shown on your return was incorrect, you must contact the financial institution to resolve the erroneous deposit. The Internal Revenue Service does not have the authority to demand the return of the refund from the designated financial institution because the refund deposit went into the account listed on your tax return.

  5. If the RTN and account number match the return, but the taxpayer did not request direct deposit, or there is other indication that the direct deposit was diverted as a means of theft by an IRS employee or someone impersonating an IRS employee, refer the case to the Treasury Inspector General for Tax Administration (TIGTA). TIGTA will confirm receipt with the taxpayer within 10 days.

    Reminder:

    Before referring the case to TIGTA, request the block of work to ensure this is not a "slipped block" which would indicate an IRS error.

    1. Gather necessary information and forward to TIGTA. This information must include (but not limited to) research showing the RTN, statement from the taxpayer they did not request a direct deposit, Form 3911,Taxpayer Statement Regarding Refund, and FMS Letter 150.1, and if bank known include attempts by taxpayer to retrieve funds.

    2. Secure original return and compare with taxpayer's information. Provide a copy to TIGTA.

    3. If return was electronically filed, obtain a copy from the taxpayer and compare it with the transmitted return. Provide copy of both returns to TIGTA.

    4. Fax a completed Form 4442, Inquiry Referral to the TIGTA Hotline fax: 202-927-7018.

    5. Provide the Hotline phone number to the taxpayer for subsequent inquiries: 1-800-366-4484.

      Note:

      Current law allows the IRS to replace refunds only in cases of forgery or IRS error. The outcome of the investigation will determine whether a replacement refund is possible or if the taxpayer will need to recover the refund through civil procedures. See items 3 and 5 in this subsection.

    Note:

    If this is a RAL or RAC issue, refer taxpayer back to their Preparer.

  6. When TIGTA completes their investigation, they will reply back to the initiating Refund Inquiry Unit for proper disposition.

21.4.1.4.7.4  (10-01-2009)
Treasury Assistance for Direct Deposits

  1. The Office of the Comptroller of the Currency (OCC) is an agency of the U.S. Department of the Treasury. The OCC states that it is best if a person tries to resolve a complaint directly with their bank before going to an outside agency. However, if the resolution seems impossible, taxpayers may file a formal complaint with the OCC. The OCC Customer Assistance Group may answer questions, offer guidance, and assist consumers in resolving complaints about National Banks.

  2. Taxpayers may reach the OCC customer assistance specialists in any of the following manners:

    • Telephone Number 1-800-613-6743 (business days 7:00 a.m. to 7:00 p.m. Central Time). English and Spanish speaking assistance is available.

    • Visiting the website at: http://www.helpwithmybank.gov/complaints/index.html .

    • Faxing to: 1-713-336-4601.

    • Mailing to: Customer Assistance Group, 1301 McKinley Street, Suite 33450, Houston, TX 77010.

  3. There are no special forms needed to file a complaint. Advise taxpayers to provide their:

    • Name

    • Address

    • Daytime Telephone Number

  4. The following are additional agencies to which the taxpayer may appeal:

    • The Office of Thrift Supervision: (This organization regulates federal savings and loans, and federally chartered banks). E-mail Address consumer.complaint@ots.treas.gov

    • The Federal Deposit Insurance Corporation: (This organization regulates federally insured state banks that are not members of the Federal Reserve System). E-mail Address consumeralerts@fdic.gov

    • The National Credit Union Administration (Regulates federal credit unions). Web address and phone number http://www.ncua.gov/About/Directory.aspx; 1-800-755-1030

21.4.1.4.8  (10-01-2009)
Electronic Fund Transfer Indicators

  1. The Electronic Fund Transfer (EFT) indicator "0" is the standard indicator for all refunds. Regardless of whether the taxpayer requested direct deposit or not, the indicator reflects that the refund was processed as requested by the taxpayer. It includes direct deposits that have passed all validity checks and paper checks. For all acceptable direct deposits, the EFT indicator will be "0" followed by the EFT information. The EFT indicators are as follows:

    EFT INDICATOR IMFOL(T) DESCRIPTION
    0 All refund returns, including paper and direct deposit refunds issued. Other than IRS e-file return and no EFT refund requested, or an EFT refund requested and issued. The other information shown Routing Transit Number (RTN), Account Code (C-Checking, S-Savings), and bank account numbers.
    1 Financial institution's RTN or Acct. Number failed input processing validity check (applies only to paper processing).
    2 Refer to the IRS e-file reject codes.
    3 EFT refund denied because the actual refund exceeds taxpayer's amount ≡ ≡ ≡ or more and Centralized Authorization File (CAF) file indicates Power Of Attorney (POA) to receive refund.
    4 EFT refund refused by a financial institution (undeliverable), refund issued by check.
    5 EFT refund denied because credit is frozen by account or module freeze. Refer to IRM 21.5.6, Freeze Codes.
    6 EFT refund after settlement cycle denied.
    9 IRS e-file return and EFT not requested.

    Reminder:

    Employees may use http://www.irs.gov/efile/article/0,,id=186574,00.html to respond to taxpayer questions concerning the reject of an Electronic Filing.

21.4.1.4.8.1  (10-01-2008)
Direct Deposit Reason Codes

  1. The following Direct Deposit (DD), Reject Reason Code Indicators are found on Integrated Data Retrieval System (IDRS) under Command Code (CC) "TXMOD" and CC "IMFOBT" :

    DIR-DEP-REJ-RSN-CD Indicates
    00 DD not requested.
    07 No DD allowed.
    10 DD passed the validity check.
    21 Missing Routing Transit Number (RTN), all blanks/zeros.
    23 Invalid RTN, first two digits not in valid range.
    24 Invalid RTN, RTN not on Financial Organization Master File Routing Transit Number File (FOMF-RTN-FILE).
    25 Invalid RTN, failed internal RTN validity check.
    31 Missing depositor account number, all blanks/zeros.
    32 Invalid depositor account number, non-alpha-numeric characters (other than hyphen) present.
    36 Direct deposit information is present on Form 8888 and on Form 1040.
    37 Form 8888 is present and the return contains Injured Spouse information.
    38 The sum of the deposits requested on Form 8888 does not match the refund amount on Form 1040 and the difference is NOT a math error.
    41 Prior year return.
    42 Centralized Authorization File (CAF) indicator authorizes a third party to receive refund.
    43 Computer Condition Code (CCC) "W" present.
    44 The total tax is zero and withholding/excess Federal Insurance Contribution Act (FICA) is $10,000 or more. Advise taxpayer we are unable to comply with their request for a direct deposit due to programming limitations.
    46 Return posted to wrong account.
    47 Module contains a TC 971 AC 053≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    48 Module contains a TC 971 AC 011 (Non-receipt of refund check) or TC 971 AC 850 (Flip direct deposit to paper)
    50 DD rejected by bank; block and serial number "77777" in Document Locator Number (DLN) indicates issuance of paper check.
    56 One or more Split Refund DDs rejected by bank; block and serial number "77777" in Document Locator Number (DLN) indicates issuance of paper check.
    60 Miscellaneous (to be determined) condition.

  2. A CP 53,Taxpayer Inquiry, Notice of EFT Refund will be sent to the taxpayer when a direct deposit has been rejected and a paper check has been issued. If taxpayer inquires about the nature of the rejection, research the taxpayers account on IDRS and determine the Reject Code to give a more specific explanation.

  3. At times, a financial institution returns a direct deposit through a Treasury Regional Financial Center (RFC). The credit will post to master file as a TC 841 and can be identified by the block and serial number "77777" in the DLN. The "77777" in the DLN automatically causes a refund check to be issued immediately in the same cycle to the taxpayer's address of record. Sometimes due to an RFC processing error, the TC 841 does not carry the " 77777" block and serial number and a " P-" Freeze results.

    Note:

    If a "P-" Freeze is present, refer to IRM 21.5.6,Freeze Code and IRM 21.4.3, Returned Refunds/Release.

  4. Command Codes TXMOD and IMFOLT will indicate how a refund (TC 846) is issued. The indicator will appear near the right margin either on the same line as the TC 846 or the next line down. An indicator of DD:0 indicates a paper check, and an indicator of DD:9 indicates direct deposit.

  5. Manual refunds (TC 840) may also be issued via direct deposit in certain situations, i.e. hardships. TC 840 will show a DD indictor "9" on TXMOD only. It will not appear on IMFOLT.

21.4.1.4.9  (10-15-2008)
Miscellaneous Refund Issues

  1. The following section contains procedures for resolving taxpayer refund inquiries.

21.4.1.4.9.1  (10-01-2008)
Returned Refund Checks

  1. Refund checks are returned by taxpayers for several reasons.

    • Taxpayer is not entitled to the refund

    • Refund is in the wrong amount

    • Credit that created the refund belongs on another module

    • Check is issued in the wrong name

    • Check cannot be negotiated (e.g., spouse separation)

    • Deceased taxpayer

  2. For procedures for returned refund checks, see IRM 21.4.3, Returned Refunds/Releases. For procedures regarding returned Economic Stimulus payments, see IRM 21.6.3.6.6.5, Returned Refund Checks.

21.4.1.4.9.2  (04-01-2006)
Family Disputes

  1. If the taxpayer states his/her spouse received the joint refund check and cashed it, inform the taxpayer that this must be handled through the civil court and the IRS can only provide a photocopy of the check for this purpose. The government does not determine who is entitled to which portion of the refund check . However, a refund check may be issued in only one name if requested by a spouse filing an injured spouse claim or the taxpayer submits a copy of the divorce decree dictating how the refund should be allocated. See IRM 21.4.6.5.11.7, Issuing the Injured Spouse Refund for additional information on injured spouse claims. Follow procedures in IRM 21.4.4, Manual Refunds if the taxpayer submits a copy of the divorce decree allocating the refund. Refund checks will not be split by IRS or Financial Management Service (FMS) because of a family dispute.

  2. If a taxpayer requests a photocopy of a canceled refund check because of a dispute over the proceeds, advise the taxpayer to send a written request (to their Accounts Management Center's Refund Inquiry Function) and include:

    • Taxpayer name(s) (Both names on joint returns).

    • Taxpayer Identification Number (TIN), (both TINs on a joint return).

    • Address shown on the original return and new address if appropriate.

    • The reason for the request.

    • The scheduled court date, if applicable.

      Note:

      Advise the taxpayer it could take six to eight weeks from the time the request is received by IRS.

  3. If taxpayer indicates they need the photocopy in less than eight weeks, an oral statement will be accepted on Photocopy request. Customer Service Representative (CSR) will prepare a Form 4442, Inquiry Referral and forward the request to their (the CSR's) local Refund Inquiry Unit. The Refund Inquiry Unit will pull the photocopy off of Payments Claims and Enhanced Reconciliation (PACER) or Treasury Check Information System (TCIS) and mail it to the taxpayer.

    Caution:

    Never request a replacement check be issued to one party or without both signatures on joint returns, unless all required documentation is present. Refer to IRM 21.4.2, Refund Trace/Limited Payability.

21.4.1.4.9.3  (10-01-2002)
Refund Check Lacks Signature Seal

  1. Occasionally the Regional Finance Center (RFC) will issue refund checks without the Disbursing Officer’s seal. If a taxpayer inquires about such a check, obtain the issue date and check number. Forward the information to the RFC that issued the check.

  2. If the taxpayer is unable to cash the check, refer to the procedures for returned refund checks. See IRM 21.4.3, Returned Refunds/Releases. Ask the taxpayer to return the check to the issuing processing center.

21.4.1.4.9.4  (10-15-2008)
Deceased Taxpayers

  1. Normally, a duly appointed executor or administrator may cash a decedent's check by endorsing it via his/her legal capacity and presenting it to a bank with a copy of the court certification of appointment. If the return was filed as Married Filing Jointly (MFJ), the surviving spouse must also endorse the check as co-payee.

  2. Often proper documentation is not sent with the initial filing of the return and the Service is contacted with questions regarding reissuance of a refund check. Use the following chart to identify and resolve the situation:

    If And Then
    Joint Refund, any amount Surviving Spouse No Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer or documentation required. Reissue refund check unnecessary.

    Note:

    If the bank refuses to accept a joint refund check because one spouse is deceased, advise the surviving spouse to mark "VOID" on the back of the check and return it with a written request for reissuance of the refund check.

    Other than Joint Refund, ≡ ≡ ≡ ≡ ≡ ≡ Third Party Advise the third party to return the check marked void and submit written request for reissuance of refund check.
    Other than Joint Refund, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Third Party Advise the third party to submit Form 1310 or certificate showing court appointment with the refund check marked void.

  3. For information on processing the documentation once received, see IRM 21.5.3, General Claims Procedures.

21.4.1.4.9.5  (10-01-2005)
Taxpayer Expecting a Paper Check But Refund Issued as Direct Deposit

  1. Taxpayer contacts IRS because they have not received their refund check. Research indicates a refund was issued by direct deposit.

  2. Advise the taxpayer their refund was issued by direct deposit and provide the taxpayer with the Routing Transit Number (RTN) and account number that appears on our records.

  3. Verify with taxpayer the RTN and account number:

    If taxpayer states Then ...
    They did not request direct deposit and the RTN and account is not theirs Prepare Form 4442, Inquiry Referral to the Refund Inquiry function of the issuing campus and advise taxpayer they will be contacted in 15 days. See IRM 21.4.1.4.7.3, Non-Receipt of Direct Deposited Refunds, Refund Inquiry Employees.
    The RTN and account number is theirs Advise taxpayer when the money was deposited. No further action required.

21.4.1.4.10  (10-15-2008)
Refund Intercept CC NOREF

  1. With Taxpayer Information File (TIF) centralization, it is no longer necessary to contact the issuing center or your local Notice Review to stop the refund. Input of CC NOREF will stop a refund regardless of the Campus and will be evident when viewing the account. Use the Command Code (CC) "NOREF" to intercept erroneous refunds and update the Refund Information File (RFIF). Refer to IRM 2.4.37, Command Code NOREF Overview for a complete description and input requirements.

    Note:

    If a CADE (Customer Account Data Engine) indicator is present, refunds cannot be stopped.

  2. CC "NOREF" :

    • Cannot be used to stop a refund during an accelerated cycle.

    • Can be used if there is a possibility a taxpayer may receive a second refund erroneously.

    • Automatically establishes a control base.

    • Must be input by 10:00 AM Central Time on Wednesday, the week prior to the TC 846 date for Individual Master File (IMF).

    • Must be input by 10:00 AM Central Time on Friday, the week prior to the TC 846 for Business Master File (BMF).

      Note:

      To stop a direct deposit refund, use CC "NOREF" with definer "E" . If CC "NOREF" with definer "E" is input on an account with a split refund, all portions of the split refund will be cancelled. A direct deposit refund must be stopped no later than the Friday, one week before the schedule date of the direct deposit. If the TC 846 is posted on TXMOD, the direct deposit cannot be stopped. This type of stop is limited to internally identified erroneous or potentially erroneous refunds. The actual scheduled date of the direct deposit is "10 days prior to the TC 846" date shown on IDRS. As an example: If the TC 846 date is 08/25/2008, then the scheduled direct deposit date would be 08/15/2008.

      Example:

      The direct deposit is scheduled for Friday, August 15, 2008. The CC "NOREFE" must be input no later than Friday, August 8, 2008.

  3. Refunds can be issued to both spouses from the same module in the same cycle. TC 846 for primary and secondary Social Security Number (SSN) will carry the same Document Locator Number (DLN); therefore both refunds will be stopped when intercepting.

  4. Complete all account actions when requesting to stop a refund (credit transfer, adjustment, etc.). If the account action you are taking will result in a balance due, input TC 470 to hold any balance-due notices that may generate. It takes six weeks for the TC 841 to post.

  5. Employees stopping the refund will maintain an open control on all cases where a CC "NOREF" is input. The employee places the open control in "B" or "M" status (monitoring). The case can be closed when confirmation is received that the refund has been stopped.

  6. The controlling employee must monitor for the TC 841 and take appropriate action. If there is an adjustment on the module and the control is in background, Customer Service Representatives (CSR) should make the adjustment based on the information provided by the taxpayer.

  7. If the module contains a background control without an adjustment to the account, the controlling employee may be waiting for information from the taxpayer. If the information can be used to close the account, contact the controlling employee. Prepare a Form 4442, Inquiry Referral, include all the taxpayer information and forward the case to the controlling employee.

  8. When the TC 841 posts to the account take necessary action to release the "P" Freeze and close the control base.

  9. If the TC 841 does not post within 4 cycles;

    1. Research for other adjustments, or unpostable conditions,

    2. Refund Inquiry can research PACER/TCIS to determine if refund was cancelled

    3. Review account to determine whether or not an Erroneous Refund occurred. If an Erroneous Refund occurred, refer to IRM 21.4.5, Erroneous Refunds, to start procedures for return of the funds.

21.4.1.4.11  (10-13-2006)
IRS Holds Automated Listing (HAL)

  1. The "HAL" program is to be used when a refund must be intercepted but it is too late to use Command Code (CC) "NOREF" . This program is available for use the day after the "NOREF" input. Requesting a refund intercept by program causes the Financial Management Service (FMS) to physically locate and pull the refund check. Therefore always try to meet the CC "NOREF" time frames.

    Note:

    Individual Master File (IMF) and Business Master File (BMF) hold request must be transmitted by "HAL" to the Regional Finance Center (RFC) no later than 10:00 am Central on Thursday and Monday respectively.

    Reminder:

    Refunds located on Customer Account Data Engine (CADE) are processed daily and cannot be stopped.

  2. To access the "HAL" program you must complete the following actions.

    1. Start the Windows program at the C: prompt, type WIN then press <ENTER>

    2. To run "HAL" , open the "HAL" program group by double clicking on the "HAL" icon.

  3. The "HAL" screen will appear and contain the following EDIT BOXES.

    • ZIP Code used in the mailing address of the check payment.

    • Taxpayer/Employer ID Number is a nine-digit number that identifies an individual tax account. Employer ID number is a nine-digit number that identifies a business tax account.

    • Name Control is the four-character name control assigned by the IRS.

    • Refund Amount is the total dollar amount of the check payment. Do not include a decimal point and include 00 in last two positions if no cents included.

    • Tax Period is the Year and month income taxes were filed.

      Example:

      200503, tax year – 2005, month — three

    • Employee Number is the last four digits of the ten-digit number that identifies the employee requesting this action.

    • Document Locator Number is the controlled number assigned to every return or document input through the Automatic Data Processing (ADP) system. The fourteenth (14th) digit is the year of processing.

  4. The Button Bar following the list of editing blocks is the Navigation Bar. The following identifies the individual buttons going from left to right. Refer to the table following this list as to the placement of the individual buttons and their individual identifications.

    • The first button moves the first record in the data set, disables the First and Prior Buttons, and enables the Next and Last Buttons if they were disabled.

    • The second button is the Prior Button and it moves to the previous record and enables the Last and Next Buttons if they were disabled.

    • The third button is the Next Button and it moves to the next record and enables the First and Prior Buttons if they were disabled.

    • The fourth button is the Last Button and it moves to the last record in the data set, disables the Last and Next Buttons, and enables the First and Prior Buttons if they were disabled.

    • The fifth button is the Insert Button, this button inserts a new record before the currently displayed record and sets the data set into Insert and Edit states.

    • The sixth button is the Delete Button and this button will delete the current record and displays the next record.

    • The seventh button is the Edit Button and it puts the data set into Edit state so that the displayed record can be modified.

    • The eighth button is the Post Button and it writes changes in the displayed record to the database.

    • The ninth button is the Cancel Button and this cancels edits to the displayed record, restores the record to its condition prior to editing, and turns off Insert and Edit states if they were active.

    • The tenth and last button is the Refresh Button and it will display the current record from the data set and updates the displayed record.

    Navigation Bar
    |<
    First     		<
    Prior     		>
    Next     		|<
    Last     		+
    Insert     		—
    Delete     		Δ
    Edit     		✓
    Post     		X
    Cancel     		~>
    Refresh

  5. Following the Navigator Bar is the:

    • Modem Selection reflects the type of modem being used.

    • FMS Phone Number is the phone number the Campus' system will dial into at the Austin Regional Financial Center.

    • COM Port is the communications port to which the Campus' modem is connected.

    • Transmission Status indicates the system status [i.e., Set to Receive, Set to Send, Not Set].

  6. The left side of the HAL screen contains the following:

    • Service Center Code, this is the code of the individual service center which requested the payment. Refer to the table following this list for the individual service center codes.

    • Cycle Number is a six-digit number that indicates the processing week the return or transaction posted to the master file.

      Example:

      200704 is Tax Year — 2007, week — four.

    • Master File Code indicates whether the current cycle consists of BMF or IMF records.

    • View Holds Data Button which opens the IRS Manual Holds screen containing the Campus generated hold request files.

    • View Acknowledgment Button which opens the FMS Acknowledgment screen containing the FMS generated files indicating hold status.

    • Send Button which will send the completed hold requests to the Austin Financial Center (AFC).

    • Reset Button will reset the Current Transmission Status to its default status of "Set to Receive" .

    • Hang up Button hangs up modem in case of error during dialing or transmission process.

    • Help Button will provide assistance and information concerning "HAL" .

    • Exit Button allows employee to exit from the "HAL" program.

    Service Center Codes
    07 = Atlanta Service Center 19 = Brookhaven Service Center
    08 = Andover Service Center 28 = Philadelphia Service Center
    09 = Kansas City Service Center 29 = Ogden Service Center
    17 = Cincinnati Service Center 89 = Fresno Service Center
    18 = Austin Service Center 49 = Memphis Service Center
    90 = Foreign (Service Center Process is 28 )

21.4.1.4.11.1  (10-01-2002)
Creating a Check Hold Request

  1. Information Service personnel will configure the Modem. The configuration is as follows; Insure the Modem Selection, Financial Management System (FMS) Phone Number (X5123427404, where X = outside line), and Com Port configurations are correct. Once this information has been entered, it will remain until revised.

  2. For each hold requested, enter data in the edit boxes on the "HAL" screen, described above ( see IRM 21.4.1.4.11, IRS Holds Automated Listing (HAL)). All boxes are required . Once all boxes have entries for a hold request, a blank screen will automatically display and additional hold request may be entered.

  3. Hold request will remain in "HAL" until transmitted to the Regional Finance Center (RFC). Additional records may be included for the current cycle until the file is transmitted.

    Caution:

    Once transmitted, the file is deleted and no more hold request may be transmitted for the current cycle number.

    Note:

    Unless saved prior to transmission, the file will be deleted upon transmission. To save the file, see view holds data below.

  4. Since "HAL" is installed on a stand alone system, it is not necessary to exit the program. If you choose to exit, click on the Exit Button. Any unsent hold request input into "HAL" will remain until transmitted.

21.4.1.4.11.1.1  (10-01-2002)
Viewing Holds Data and Other Holds Automated Listing (HAL) Options

  1. To view, save and/or print a hold request file, click on the "View Holds Data Button" on the HAL screen.

  2. The toolbar has buttons to "Close the form" and "Print the form" , and drop-down list to select the zoom scale, and buttons to"Navigate" to the " First" , "Previous" , "Next" , or "Last Page" . There is also a progress meter that displays what percent of the report has been generated. The preview will start displaying the report after the first page is generated. The Close Button will be inactive until the report is completely generated.

  3. To close the print screen, click the Close Button.

  4. Described below are the drop-down menu options. Each of the following buttons contain different drop down menus. The buttons are File, Options, and Navigate.

  5. The File drop down menu contains:

    • The Open command will open a previously saved print file.

    • The Close command will close the print file.

    • The Save command saves the current print file.

    • The Print Setup command configures the printer.

    • The Print command will print the report currently displayed.

    • The Exit command exits the print screen; return you to the "HAL" main menu.

  6. The Options drop down menu contains:

    • The Synchronized command when selected will apply viewing percentage changes to the different pages when "Two Pages" are selected.

    • The Toolbar command allows employees to select to view the Print page toolbar.

    • The Two Pages command reveals two pages of the print report simultaneously.

  7. The Navigate drop down menu contains:

    • The Next Page command which will advance to the following page of the print report.

    • The Prior Page command will move you to the previous page of the print report.

    • The Last Page command will move you to the last page of the print report.

    • The Go To command allows the employee to select which page to move to within the print report.

21.4.1.4.11.1.2  (10-01-2004)
Transmitting a Check Hold Request to Financial Management Service (FMS) (If Your Campus Permits the Transmissions.)

  1. The following procedures may be used if your campus is set up to transmit the Holds Automated Listing (HAL) files from the stand alone computer to the Regional Finance Center (RFC) in Austin. If your center does not have this capability, please follow the local established procedures. However the time frame addressed in paragraph (2) must be adhered to by all campuses.

  2. Individual Master File (IMF) and Business Master File (BMF) hold request must be transmitted by "HAL" to RFC no later than 10 a.m. local time on Thursday and Monday respectively. If request is not received timely it will not be processed.

  3. To transmit, click on the Send Button.

    Note:

    A WARNING screen will appear during the "Send" process. Follow the instructions which pertain to your request.

  4. If everything is okay after the warning screen appears, simply click on YES.

  5. The dial-up dialog box shows the dialing progress. It contains three buttons: cycle, extend, and abort.

    1. The Cycle Button if pressed while the modem is dialing, will cancel the attempt and start a wait period (about 60 seconds) after which the dial attempt will start again.

      Caution:

      If the Cycle Button is pressed during the wait period, then the wait period is cut short and the next dial attempt begins immediately.

    2. Pressing the Extend Button increases the amount of time that can elapse before the current dial attempt times out.

    3. Pressing the Abort Button will cancel any dial attempt and return you to the main application window.

  6. When the connection between the campus and the RFC has been established the Protocol Status Window will appear. It is used to display the progress of file transfers as they take place. Much information is displayed in the window, but the focal point is the progress bar at the bottom. The progress bar is an indicator of how much of the file has been transferred. Generally, file transfers take place so quickly this window will only show for a few seconds.

  7. After the transmission, a dialog box appears telling you whether the transmission was successful or unsuccessful. Click OK or press Enter to continue. If the transmission was unsuccessful (possibly due to the modem line being busy), repeat the previous steps. If further attempts are unsuccessful, contact AFC. Once the file has been successfully transmitted, the Current Transmission Status will indicate "Transfer OK"

  8. DO NOT EXIT "HAL" after transmitting the file. After the hold request information has been processed at the AFC, either confirmation that all holds were pulled or, if applicable, a listing of No Checks Pulled (NCPs) will be transmitted to the campus via "HAL" .

21.4.1.4.11.1.3  (10-01-2002)
Receiving Confirmation or No Checks Pulled (NCP) Notification

  1. Holds Automated Listing (HAL) should remain active after transmitting the file so that once the hold requests have been processed by personnel, either confirmation that all holds were pulled or, if applicable, a listing of No Checks Pulled (NCPs) can be transmitted to the campus via "HAL" .

  2. Insure that "HAL" is active and the transmission status indicates "Set to Receive" (this is "HAL's" default status). If it is not indicating "Set to Receive" , click on Reset Button.

  3. When the Regional Finance Center (RFC) transmits the acknowledgment file, a dialog box will appear with the message "Acknowledgment received from FMS" .

  4. The acknowledgment file will consist of a 16 digit number followed by the date of receipt.

    1. If all holds were pulled, the first two digits will be the Service Center code followed by zeros.

    2. If there are NCPs, the first two digits will be the Service Center code followed by the Document Locator Number (DLN) of the NCP.

    3. The current acknowledgment file remains in the system until the next cycle's acknowledgment file is received from the RFC. Receipt of the next acknowledgment file deletes the existing file.

      Note:

      Unless saved, the current acknowledgment file will be deleted upon receipt of the next cycles's acknowledgment file. To save the file, see view acknowledgment below.

21.4.1.4.11.1.4  (10-01-2002)
Viewing Holds Automated Listing (HAL) Acknowledgment

  1. To view, save and/or print the acknowledgment file transmitted by the Regional Finance Center (RFC), click on the View Acknowledgment Button on the" HAL" screen.

  2. The toolbar has buttons to Close and Print the form, a drop-down list to select the zoom scale, and buttons to Navigate to the First Preview, Next, or Last Page. There is also a progress meter that displays what percent of the report has been generated. The preview will start displaying the report after the first page is generated. The Close Button will be inactive until the report is completely generated.

  3. To close the print screen, click the Close Button. The description of the drop down menus are identical to those listed in IRM 21.4.1.4.11.1.1, Viewing Holds Data and Other "HAL" Options.

21.4.1.5  (04-06-2009)
Internet Refund Fact of Filing

  1. Part of the IRS modernization initiative is to provide taxpayers with an additional method of accessing account information. Internet Refund Fact of Filing (IRFOF) is an Internet application that provides Form 1040 series taxpayer access to the status of their refunds via the Internet. Taxpayers who visit http://www.irs.gov/ can type "Refund Status" in the Search field or click on "Where's My Refund" under Online Tools to check their current tax year refund status.

  2. The user must provide their Taxpayer Identification Number (TIN), filing status and expected refund amount, in whole dollar amount. After correctly providing these shared secrets, the application will display their refund status information.

  3. In some instances, the taxpayer will be instructed to contact IRS for further assistance. For example, IRFOF will recommend the taxpayer call if there is no record of a paper return filed more than six weeks ago. In this example, the taxpayer will be provided a reference number 1101 and instructed to contact IRS at 800-829-0582. Math error reference numbers will provide a different toll free number. IRFOF calls are handled like any other refund call. For reference number explanations, see Exhibit 21.4.1-4, Internet Refund Fact of Filing Reference Codes.

  4. Taxpayers can initiate a refund trace process and update their address for undelivered refunds. Taxpayers who access IRFOF for their refund status may receive the option of initiating a refund trace for checks that are lost, stolen, destroyed or not received 28 days from IRS mailing date.

  5. Taxpayers will follow online instructions and provide address information in order to initiate the trace process. A refund trace will be initiated with the account showing Transaction Code (TC) 971 Action Code (AC) 011 (TC 971 AC 011). If the address provided online by the taxpayer does not match our records, they will be advised to contact a Customer Service Representative (CSR) for assistance. Customer Service Representatives must follow normal refund trace procedures. See IRM 21.4.2,Refund Trace and Limited Payability.

  6. Taxpayers who filed Married Filing Joint (MFJ), must complete Form 3911, Taxpayer Statement Regarding Refund. Married Filing Joint taxpayers are offered a partially completed form, online. They can complete and mail or fax the form to the appropriate IRS office. IRS addresses and fax numbers are provided to the taxpayer when the form is offered.

  7. Taxpayers whose refund checks were returned undelivered by the U. S. Postal Service can provide a new address. The new or corrected address will automatically update the Entity file and systemically reissue the refund. Taxpayers accessing the address change application are asked for one of the following items of return information:

    • Adjusted Gross Income

    • Total Taxable Income

    • Total Credits

    • Total Tax

  8. Married Filed Jointly taxpayers who are changing their secondary address are advised to call for assistance. Customer Service Representatives must follow IRM instructions regarding address change, see IRM 3.13.5.12.1, Oral Address Procedures for Establishing a New Address.

  9. Some taxpayers may want to report a problem with accessing IRFOF. The role of the Customer Service Representative (CSR) is to resolve the taxpayer's refund question. Assistors will acknowledge the taxpayer's technical problem, apologize for any inconvenience and then focus on answering the caller's tax related question based on the applicable IRM procedure.

21.4.1.6  (10-01-2006)
Telephone Routing Interactive System

  1. Refund inquiries generally originate in the Telephone Routing Interactive System, Integrated Customer Communications Environment (ICCE) (formerly TRIS). ICCE is an automated call-routing system that permits taxpayers to use a touch-tone telephone to select an interactive application to resolve tax account issues and obtain tax information such as the status of their refund. The ICCE Refund Inquiry application allows individual (IMF) taxpayers to check the status of their tax refund. There is also a speech version of the refund application. The speech version is also accessed by telephone but uses voice responses instead of touch-tone.

  2. To obtain refund information, callers enter disclosure authorization consisting of their SSN, filing status and refund amount. The information entered must match the information from the taxpayer's tax return. If the information is matched, taxpayers will be provided refund status information, including mail or direct deposit dates, freeze code information and math error explanations.

  3. Callers using the touch-tone Refund application can also initiate the refund trace process using ICCE. If eligible they will receive the option of initiating a refund trace for refunds that were issued at least 28 days prior to their contact.

  4. When callers are unable to obtain information or resolve their inquiry through telephone automation, they are asked to call back after sufficient processing time has passed, or referred to a CSR.

21.4.1.7  (05-05-2008)
Internet Refund Economic Stimulus Payment

  1. The Internet Refund Economic Stimulus Payment (IRESP) is a web application that provides Form 1040 series taxpayers access to the status of their stimulus payment via the Internet. Taxpayers who visit http://www.irs.gov/ can click on "Where's My Refund" under Online Tools and follow the links to "Where's My Stimulus Payment" to check the status of their stimulus payment.

  2. The user must provide their Taxpayer Identification Number (TIN), filing status and the number of exemptions claimed on their 2007 tax return. After correctly providing these shared secrets, the application will display their stimulus payment status information.

  3. In some instances, the taxpayer will be instructed to contact IRS for further assistance. For example, IRESP will recommend the taxpayer call if their paper stimulus payment was issued more than four weeks ago. In this example, the taxpayer will be provided a reference number 1608 and instructed to contact IRS at 800-829-0582 and ask for extension 726. For reference number explanations, see Exhibit 21.4.1-5., Internet Refund Economic Stimulus Payment Reference Codes.

    Note:

    For additional information on the Economic Stimulus Payment, see IRM 21.6.3.6, Economic Stimulus Payment (ESP)

Exhibit 21.4.1-1  (10-01-2006)
Error Resolution System (ERS) STATUS CODES

For all the following statuses, normal processing time must be applied.

Unworkable Suspense Inventory Codes:

  • 221 Taxpayer Correspondence has been sent

  • 224 Taxpayer Correspondence has been sent

  • 225 Taxpayer Correspondence has been sent

  • 230 The document was referred to Examination (Fuel Tax Credit)

  • 231 The document was referred to Statute Control

  • 232 The document was referred to Entity Control

  • 233 The document was referred to Scheme Development Center

  • 234 The document was referred to Accounting

  • 235 MFTRA Research

  • 236 The document was referred to another area

  • 237 The document was referred to Examination

  • 242 Management suspense - A

  • 243 Management suspense - B

  • 244 Management suspense - C

  • 245 Management suspense - D

  • 246 Management suspense - E

  • 247 Workable Suspense

  • 248 Early Filed Suspense

  • 249 System Problem

  • 251 Missing Document (misplaced after receipt at SC)

  • 255 Magnetic Tape Return

The following are the codes where the suspense period has expired with no response for additional information - Transferred to workable suspense:

  • 321 Taxpayer Correspondence has been sent

  • 324 Taxpayer Correspondence has been sent and no response received

  • 325 Taxpayer Correspondence has been sent and no response received

  • 330 The document has been referred to Examination (Fuel Tax Credit)

  • 331 The document has been referred to Statute Control with no response

  • 332 The document has been referred to Entity Control with no response

  • 333 The document has been referred to Scheme Development Center with no response

  • 334 The document has been referred to Accounting with no response

  • 335 MFTRA Research - expired suspense

  • 336 The document has been referred to another area with no response

  • 337 The document has been referred to Examination with no response

  • 342 Management Suspense - A - expired

  • 343 Management suspense - B - expired

  • 344 Management Suspense - C - expired

  • 345 Management Suspense - D - expired

  • 346 Management Suspense - E - expired

  • 347 Expired Suspense

  • 348 Early Filed Suspense

  • 349 System Problem

  • 351 Missing Document (misplaced after receipt at SC)

  • 355 Magnetic Tape Return - expired

All Information to Resolve the Record Is Available or Some Information Has Been Received and Additional Action Is To Be Taken

  • 400 Input Document

  • 421 Taxpayer Correspondence was received

  • 424 Taxpayer Correspondence was sent and a response has been received

  • 425 Taxpayer Correspondence was sent and a response has been received

  • 430 The document has been referred to Examination (Fuel Tax Credit)

  • 431 The document has been referred to Statute Control

  • 432 The document has been referred to Entity Control

  • 433 The document has been referred to Scheme Development Center

  • 434 The document has been referred to Accounting

  • 435 MFTRA Research was received

  • 436 The document was referred to another area

  • 437 The document has been referred to Examination

  • 441 Technical Assistance is needed

  • 442 Management Suspense - A

  • 443 Management Suspense - B

  • 444 Management Suspense - C

  • 445 Management Suspense - D

  • 446 Management Suspense - E

  • 447 Miscellaneous Suspense/C & E By-Pass

  • 448 Early Filed Suspense

  • 449 System Problem

  • 451 Missing Document was found

  • 455 Magnetic Tape Return

  • 461 Record for renumbering rejection and reentry

  • 462 NMF of non-ADP Record

  • 463 Record for Re-entry

  • 464 Record for Void

  • 465 International Record

  • 470 Record with Duplicate Block DLN

  • 490 Unpostable Record

  • 900 Unselected inventory waiting to be loaded from the ERS01 File prior to selection for the realtime ERS system

  • 999 Overflow condition occurs when the total workable inventory exceeds capacity (while in this status the record is not accessible, except for research using CC ERINV)

Status Codes 1QA, 2QA, 3QA, 4Q A - ERS record has been pulled for Quality Review. If no errors found, the record will go to master file when released from Quality. If an error is found during Quality Review the record will be returned to the ERS tax examiner to resolve. Once resolved, the record will go to master file. The account should post within 4 to 6 weeks.

Status Code 100 - Unworked error record. Assigned to returns that have fallen out of pipeline processing for reasons other than those assigned to code-and-edit people. It usually is a simple problem that is corrected in 3 - 4 days by the ERS. If the problem cannot be easily fixed, then it will continue in ERS and be assigned a new Status code.

Status Codes 251, 351, and 451 - Require a group lead to fax a Form 4442,Inquiry Referral, to controlling processing center ERS/Rejects Unit requesting taxpayer contact.

Exhibit 21.4.1-2  (10-01-2008)
Error Resolution System (ERS) ACTION CODES (FOR USE BY ERS/REJECT UNIT)

Action Codes Description Workday Suspense Period
001 Input Document 0
211 First Correspondence 40
213 Correspondence to other 40
215 International Correspondence 45
220 Correspondence Input 21
225 Signature Only - domestic 40
226 Signature Only - International 45
310 Statute control 10
320 Entity control 10
331 Frivolous Filer Review 3
332 QRDT Review 3
333 Prompt Audit 10
334 Joint Committee 10
335 Frivolous Filer Case 10
343 Other Accounting 10
351 TIN Research 0
352 Name Research 3
353 Address Research 3
354 Filing Requirements Research 3
355 Other MFTRA Research 5
360 Other In- House Research 10
410 Technical Assistance 0
420 Management Suspense - A 5
430 Management Suspense - B 10
440 Management Suspense - C 15
450 Management Suspense - D 20
460 Management Suspense - E 25
480 Early Filed 150
490 System Problem 5
510 Missing Document 0
511 Missing Document - 1st Suspense 25
512 Missing Document - 2nd Suspense 20
513 Missing Document - 3rd Suspense 20
515 Missing Document - Short Term 5
550 Mag Tape Attachments 3
551 Mag Tape Inconsistent Data 3
610 Renumber 0
611 Renumber with-remit 0
620 NMF/Non-ADP 0
630 Reinput 0
640 Void 0
650 International 0
651 International - AUSPC 0
660 Data Control Delete 0
670 Rejected Missing Documents 0
700 Duplicate Block DLN 0
711 Duplicate Document DLN from CE NA
712 Duplicate Document DLN from Error NA
713 Duplicate Document DLN from Unpostable NA
714 Duplicate Document DLN from Unworkable Suspense NA
715 Duplicate Document DLN from Workable Suspense NA
900 Unpostable Record 0

Exhibit 21.4.1-3  (04-06-2009)
MOST COMMON REFUND ANTICIPATION LOAN BANKS

The most common Refund Anticipation Loan (RAL) banks are listed below. If the number provided by the taxpayer is not listed below, advise the taxpayer to contact their return preparer.
Bank and Address RTN
Mellon Bank
Mellon Client Support
Rm 154-0960
Pittsburgh, PA 15259-0001
(412) 236-3338 		031100047
043000261
JP Morgan Chase Bank
10430 Highland Manor Drive
Tampa, FL 33610
(302) 984-4664 		031100267
Discover Bank
502 E. Market Street
Greenwood, DE 19950
(800) 724-2240
English speaking assistance only 		031100649
HSBC Trust Co. Delaware NA
1201 N. Market Street
Suite 1001
Wilmington, DE 19801
(877) 472–2249 		031101208
JP Morgan Chase Bank, NA
ACH Dept, Attn: S. Sell
9000 Haggerty - MI 1-8205
Belleville, MI 48111
(800) 677-7477 		044000037
Ohio Valley Bank Co.
Gallipolis, OH 45631
(740) 446-2631 		044204370
HSBC Bank USA
One HSBC Center
14 Floor
Buffalo, NY 14203
(877) 472-2249 		071002053
MetaBank
PO Box 50588
Storm Lake, IA 50588
(516) 523-2203
RAL loans to Military Personnel 		073922254
073972181
273970116
River City Bank
500 South Sixth St.
Louisville, KY 40202
(502) 585-4600 		083000726
Republic Bank & Trust
601 West Market Street
Louisville, KY 40202-2700
(502) 584-3600 		083001314
Bank of America
Direct Deposit Coordinator
PO Box 27025
Richmond, VA 23261
(415) 436-5566 		121000358
Santa Barbara Bank & Trust
EFT Services-M, Hall 61-04
1 South Los Carneros Rd
Goleta, CA 93117
(800) 320-5353 		122220593
122231304
122232468
122224777
San Diego National Bank
1420 Kettner Blvd. Ste. 101
San Diego, CA 92101
(619) 233-1234
English speaking assistance only - Spanish assistance not available 		122238682
Zion First National Bank
PO Box 25837
Salt Lake City, UT 84125
(801) 974-8800
English speaking assistance only - Spanish assistance not available 		124000054

Exhibit 21.4.1-4  (10-01-2007)
Internet Refund Fact of Filing Reference Codes

Reference Code Status
Description

IRM
1001 Refund paper check mailed more than 4 weeks ago See IRM 21.4.1.3.4, Refund Issued But, Lost, Stolen, Destroyed or Not Received
1101 No data, taxpayer filed paper return more than 6 weeks ago See IRM 21.4.1.3.1.1, Return Not Found
1102 No data, taxpayer filed electronic return more than 3 weeks ago See IRM 21.4.1.3.1.1, Return Not Found
1021 FMS part offset, check mailed more than 4 weeks ago See IRM 21.4.1.3.2, Return/Refund Located
1061 FMS part offset, direct deposit more than 1 week ago See IRM 21.4.1.3.2., Return/Refund Located
1121 Problem identified; P-Freeze IRM 21.5.6.4.23, P- Freeze
1141 Refund delayed liability on another account; V- Freeze more than 8 cycles IRM 21.5.6.4.34, V- Freeze
1161 Refund delayed, bankruptcy on account :-V Freeze, CLOSING-CD-IND is 'Y'; less than 8 weeks IRM 21.5.6.4.35, -V Freeze
1181 Refund delayed, pulled for review, not within 7 cycles conduct account analysis
1201 All other conditions not covered by a status code conduct account analysis
1221 Refund delayed, pulled for review, within 7 cycles conduct account analysis
1241 Paper return received more than 6 weeks ago; -E Freeze; in review, notice for additional information will be received IRM 21.5.6.4.8, -E Freeze
1242 Electronic return received more than 3 weeks ago; –E Freeze; in review, notice for additional information will be received IRM 21.5.6.4.8, -E Freeze
1261 Paper return received more than 6 weeks ago; –Q Freeze; in review, notice for additional information will be received IRM 21.5.6.4.25, -Q Freeze
1262 Electronic return received more than 3 weeks ago; -Q Freeze; in review, notice for additional information will be received IRM 21.5.6.4.25, -Q Freeze
1301 Fact of Filing Electronic return received more than 3 weeks ago; no other information See IRM 21.4.1.3.1.2, Return Found/Not Processed
1341 Refund delayed, liability on another account; V- Freeze IRM 21.5.6.4.34, V- Freeze
1361 Refund withheld for part/full payment of another tax liability; V- Freeze IRM 21.5.6.4.34, V- Freeze
1381 Refund withheld for part/full payment of another tax liability; V- Freeze IRM 21.5.6.4.34, V- Freeze
1401 Refund withheld for part/full payment of another tax liability; V- Freeze IRM 21.5.6.4.34, V- Freeze
1421 Refund delayed bankruptcy on account; -V Freeze; more than 8 weeks IRM 21.5.6.4.35, -V Freeze
1441 Refund delayed, SSN, ITIN or Name mismatch with SSA/IRS; return posted to Invalid Segment IRM 21.5.6.4.13, I- Freeze
1461 Taxpayer is advised their refund check was returned undelivered by the Postal Service. Taxpayer is provided the option to update their address online. Check account to determine if the taxpayer changed their address online. If address is changed, advise taxpayer their request is being processed.
If taxpayer did not change their address, follow instructions in IRM 21.4.3.4.3, Undeliverable Refund Checks.
1481 Refund delayed, return Unpostable See IRM 21.4.1.3.1.2, Return Found/Not Processed
1501 Direct Deposit between 1 and 2 weeks ago, check with bank, file check claim See IRM 21.4.1.4.7.1, Direct Deposit of Refunds
1502 Direct Deposit more than 2 weeks ago, check with bank, file check claim See IRM 21.4.1.4.7.1, Direct Deposit of Refunds
1521 No data, paper return taxpayer filed more than 6 weeks ago; TIN not validated IRM 21.5.6.4.13, I- Freeze
1522 No data, taxpayer filed electronic return more than 3 weeks ago; TIN not validated See IRM 21.4.1.3.1.1, Return Not Found
2007/2008 Taxpayer's check returned undelivered by the Postal Service and taxpayer does not meet Internet Refund Fact of Filing (IRFOF) eligibility. For example account may have an additional liability, or a freeze code other than S-. Analyze account and take appropriate action.
2009 Taxpayer's check returned undelivered by the Postal Service and taxpayer does not meet IRFOF eligibility. Taxpayer does not pass disclosure through IRFOF due to lack of data on IRFOF. IRM 21.4.3.4.3, Undeliverable Refund Checks
8001 Paper return taxpayer filed more than 6 weeks ago, failed authentication Conduct account analysis.
8002 Electronic return taxpayer filed more than 3 weeks ago, failed authentication Conduct account analysis.
9001 Taxpayer accessed Refund Status using a secondary TIN. Refund Status could not be returned. Get a Primary TIN Analyze account and follow appropriate IRM.
9021 Reference Code for all math error conditions Analyze account and follow appropriate IRM
9022 Math error on return. Direct deposit more than 1 week ago Analyze account and follow appropriate IRM
9023 Math error on return. Refund paper check mailed more than 4 weeks ago Analyze account and follow appropriate IRM
9024 Math error on return. Balance due more than $50 Analyze account and follow appropriate IRM

Exhibit 21.4.1-5  (01-07-2009)
Internet Refund Economic Stimulus Payment Reference Codes

Reference Code Status
Description

Action
1603 Direct deposit issued more than 5 days ago; IRS or FMS offset See IRM 21.4.1.4.7.1, Direct Deposit of Refunds & IRM 21.4.6, Refund Offset
1604 Direct deposit issued more than 5 days ago See IRM 21.4.1.4.7.1, Direct Deposit of Refunds
1607 Paper check issued more than 4 weeks ago; IRS or FMS offset See IRM 21.4.1.3.4, Refund Issued But, Lost, Stolen, Destroyed or Not Received & IRM 21.4.6, Refund Offset
1608 Paper check issued more than 4 weeks ago See IRM 21.4.1.3.4, Refund Issued But, Lost, Stolen, Destroyed or Not Received
1609 Direct deposit; payment (Credit Reference Number (CRN) 338) reduced based on 2007 qualifying income or limited to 2007 tax liability); IRS or FMS offset See IRM 21.6.3.6.3, Economic Stimulus Payment (ESP) Computation & IRM 21.4.6, Refund Offset
1610 Direct deposit; payment (CRN 338) reduced based on 2007 qualifying income or limited to 2007 tax liability See IRM 21.6.3.6.3, Economic Stimulus Payment (ESP) Computation
1611 Paper check; payment (CRN 338) reduced based on 2007 qualifying income or limited to 2007 tax liability; IRS or FMS offset See IRM 21.6.3.6.3, Economic Stimulus Payment (ESP) Computation & IRM 21.4.6, Refund Offset
1612 Paper check; payment (CRN 338) reduced based on 2007 qualifying income or limited to 2007 tax liability See IRM 21.6.3.6.3, Economic Stimulus Payment (ESP) Computation
1613 Direct deposit; payment (CRN 338) reduced based on 2007 qualifying income or limited to 2007 tax liability; taxpayer did not qualify for qualifying child portion (CRN 257); IRS or FMS offset See IRM 21.6.3.6.3, Economic Stimulus Payment (ESP) Computation & IRM 21.4.6, Refund Offset
1614 Direct deposit; payment (CRN 338) reduced based on 2007 qualifying income or limited to 2007 tax liability; TP did not qualify for qualifying child portion (CRN 257) See IRM 21.6.3.6.3, Economic Stimulus Payment (ESP) Computation
1615 Paper check; payment (CRN 338) reduced based on 2007 qualifying income or limited to 2007 tax liability; and TP did not qualify for qualifying child portion (CRN 257); IRS or FMS offset See IRM 21.6.3.6.3, Economic Stimulus Payment (ESP) Computation & IRM 21.4.6, Refund Offset
1616 Paper check; payment (CRN 338) reduced based on 2007 qualifying income or limited to 2007 tax liability; and TP did not qualify for qualifying child portion (CRN 257) See IRM 21.6.3.6.3, Economic Stimulus Payment (ESP) Computation
1617 Direct deposit; payment (CRN 338) reduced based on 2007 qualifying income or was limited to 2007 tax liability; and qualifying child portion (CRN 257) reduced or eliminated due to invalid dependent TIN; IRS or FMS offset See IRM 21.6.3.6.3, Economic Stimulus Payment (ESP) Computation; IRM 21.6.3.6.2, Qualifications & IRM 21.4.6, Refund Offset
1618 Direct deposit; payment (CRN 338) reduced based on 2007 qualifying income or limited to 2007 tax liability; and qualifying child portion (CRN 257) reduced or eliminated due to invalid dependent TIN See IRM 21.6.3.6.3, Economic Stimulus Payment (ESP) Computation & IRM 21.6.3.6.2, Qualifications
1619 Paper check; payment (CRN 338) reduced based on 2007 qualifying income or limited to 2007 tax liability; and qualifying child portion (CRN 257) reduced or eliminated due to invalid dependent TIN; IRS or FMS offset See IRM 21.6.3.6.3, Economic Stimulus Payment (ESP) Computation; IRM 21.6.3.6.2, Qualifications & IRM 21.4.6, Refund Offset
1620 Paper check; reduced based on 2007 qualifying income or was limited to 2007 tax liability; and qualifying child portion (CRN 257) reduced or eliminated due to invalid dependent TIN; IRS or FMS offset See IRM 21.6.3.6.3, Economic Stimulus Payment (ESP) Computation & IRM 21.6.3.6.2, Qualifications
1621 Direct deposit; qualifying child portion (CRN 257) reduced or eliminated due to invalid dependent TIN; IRS or FMS offset See IRM 21.6.3.6.2, Qualifications & IRM 21.4.6, Refund Offset
1622 Direct deposit; qualifying child portion (CRN 257) reduced or eliminated due to invalid dependent TIN See IRM 21.6.3.6.2, Qualifications
1623 Paper check; qualifying child portion (CRN 257) reduced or eliminated due to invalid dependent TIN; IRS or FMS offset See IRM 21.6.3.6.2, Qualifications & IRM 21.4.6, Refund Offset
1624 Paper check; qualifying child portion (CRN 257) reduced or eliminated due to invalid dependent TIN See IRM 21.6.3.6.2, Qualifications
1627 Direct deposit; adjusted gross income exceeds maximum amount allowable to receive full stimulus payment; IRS or FMS offset See IRM 21.6.3.6.3, Economic Stimulus Payment (ESP) Computation & IRM 21.4.6, Refund Offset
1628 Direct deposit; AGI exceeds maximum amount allowable to receive full stimulus payment See IRM 21.6.3.6.3, Economic Stimulus Payment (ESP) Computation
1631 Paper check; AGI exceeds maximum amount allowable to receive full stimulus payment; IRS or FMS offset See IRM 21.6.3.6.3, Economic Stimulus Payment (ESP) Computation & IRM 21.4.6, Refund Offset
1632 Paper check; AGI exceeds maximum amount allowable to receive full stimulus payment See IRM 21.6.3.6.3, Economic Stimulus Payment (ESP) Computation
1635 Direct deposit; AGI exceeds maximum amount allowable to receive full stimulus payment; qualifying child portion (CRN 257) reduced or eliminated due to invalid dependent TIN; IRS or FMS offset See IRM 21.6.3.6.3, Economic Stimulus Payment (ESP) Computation; IRM 21.6.3.6.2, Qualifications & IRM 21.4.6, Refund Offset
1636 Direct deposit; AGI exceeds maximum amount allowable to receive full stimulus payment; qualifying child portion (CRN 257) reduced or eliminated due to invalid dependent TIN See IRM 21.6.3.6.3, Economic Stimulus Payment (ESP) Computation & IRM 21.6.3.6.2, Qualifications
1639 Paper check; AGI exceeds maximum amount allowable to receive full stimulus payment; qualifying child portion (CRN 257) reduced or eliminated due to invalid dependent TIN; IRS or FMS offset See IRM 21.6.3.6.3, Economic Stimulus Payment (ESP) Computation; IRM 21.6.3.6.2, Qualifications & IRM 21.4.6, Refund Offset
1640 Paper check; AGI exceeds maximum amount allowable to receive full stimulus payment; qualifying child portion (CRN 257) reduced or eliminated due to invalid dependent TIN See IRM 21.6.3.6.3, Economic Stimulus Payment (ESP) Computation & IRM 21.6.3.6.2, Qualifications
1646 All other conditions not covered by a reference code Analyze account and take appropriate action.
1647 Stimulus payment delayed due to freeze condition See IRM 21.5.6.4, Freeze Code Procedures
1648 Stimulus payment returned by as undeliverable by the US Postal Service See IRM 21.6.3.6.9, Address Issues
1649 No data was available on the How Much Was My 2008 Stimulus Payment web application Research IDRS and provide taxpayer with the total amount of Economic Stimulus Payment issued on their 2007 account
1650 Taxpayer failed authentication on the How Much Was My 2008 Stimulus Payment web application Research IDRS and provide taxpayer with the total amount of Economic Stimulus Payment issued on their 2007 account

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