25.19.6  Additional HCTC Guidelines

25.19.6.1  (09-01-2008)
Form 1099-H Questions

  1. The following instructions are for handling miscellaneous questions

  2. Access the HCTC System to review Form 1099-H (Health Insurance Advance Payments). Use the Form 1099-H information to confirm the months a participant was enrolled and received Advance Health Coverage Tax Credit (HCTC).

  3. In conjunction with Payment History, the Form 1099-H assists in addressing other concerns the participant may have when filing Form 8885 (Health Coverage Tax Credit).

  4. If a participant calls to request a copy of Form 1099-H already filed, provide the date fulfillment should be received.

  5. If the date has passed, create a case to have a duplicate Form 1099-H mailed.

25.19.6.2  (09-01-2008)
Form 8885 Questions

  1. CSRs must fully understand the Form 8885 and be able to explain each line/topic.

  2. CSRs must also be able to explain HCTC as related to other tax forms.

  3. Retain a blank copy of Form 8885, the instructions, and any other related tax forms at your workstation for reference. See IRM 21.6 (Credits) for additional HCTC information.

25.19.6.3  (09-01-2008)
Tax Season Eligible Months

  1. Calls are received from individuals who are not sure for which months they were TAA/ATAA/PBGC eligible. (See IRM 25.19.3 for definitions of TAA/ATAA/PBGC.)

  2. Use HCTC System - Eligibility screen to determine the net eligible months.

  3. All eligibility records are received from the PBGC and SWAs.

25.19.6.4  (09-01-2008)
Issues/Inquiries Other Than HCTC

  1. Refer tax issues other than for HCTC to the appropriate IRS office (e.g., Toll-Free/1-800 telephone number).

  2. Refer appropriate Eligibility issues to the Department of Labor (DOL), SWA, and PBGC or Qualified Health Plan issues to HPA.

  3. Document all referrals on the Contact Log - Activities.

25.19.6.5  (09-01-2008)
Misdirected Tax Forms

  1. Any misdirected IRS tax form/correspondence, (regardless of form number or payments enclosed) with an official IRS logo and address is forwarded to the appropriate IRS Processing Center.

  2. Determine which Processing Center to forward the document by using the State of Residence listed on the tax form. Tax Year 2004 IRS Processing Centers by states are:

    IRS, Andover, MA 05501
    DE, NY, MA, ME, NH, V

    IRS, Philadelphia, PA 19255
    MD/DC, NJ, PA, CT, INTERNATIONAL

    IRS, Memphis, TN 37501
    VA, OH

    IRS, Atlanta, GA 39901
    MS, AL, GA, FL, NC, SC, WV, RI

    IRS, Kansas City, MO 64999
    KS, NE, ND, SD, MN, WI, IA, MO, IL, IN, MI

    IRS, Fresno, CA 93888
    CA, AZ, NV, UT, WY, MT, ID, OR, WA, AL, HI

  3. Next steps:

    1. Print a label addressed with the appropriate IRS Processing Center

    2. Affix the label to an envelope

    3. Place all contents into the labeled envelope

    4. Deposit with other items waiting to be mailed

      Note:

      Include a note that mail was misdirected to an HCTC CCC site.

  4. Document all mail forwarded to IRS on the Siebel System as a Contact Log - Activity.


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