There is a dependent child, filing status should be changed to "4" .

There are no dependent children, filing status should be changed to "1" .

If reply has requested information, close case accordingly.

If there is no reply or incomplete information, close the case with URC "8" and request CCC "3" or "U" be input.

0=No IRA

1=Primary spouse has IRA

2=Secondary spouse has IRA

3=Both have IRA

4=IRA notice issued

5=IRA notice issued to primary

6=IRA notice issued to secondary

7=IRA notice issued to both

Form 1040 with foreign addresses in the entity, and

Form 1040 with a valid Form 2555/EZ regardless of entity information (Domestic Address).

Form 1040NR/ Form NR-EZ

Dual Status (i.e., a taxpayer who is a U.S. resident for part of the year and a Non-resident Alien (NRA) for part of the year)

Form 1040 with addresses in U.S. possessions,

Form 1040 with addresses in U.S. territories,

Form 1040PR,

Form 1040SS,

Form 1040 with Form 5074 or Form 4563 attached, and

Form 1040 with Form 8689 attached,
If Virgin Islands address on Form 1040—D.O. 21.
If stateside address on Form 1040—rebatch to domestic program FLC 28.

Any Form 1040/A/EZ with an address outside the 50 United States and the District of Columbia, (This does not include APO/FPO addresses.)

Form 1042S, SSA-1042S, RRB-1042S, Foreign Person's U.S. Source Income Subject to Withholding,

Form 2555, Form 2555EZ, Foreign Earned Income,

Form 8288A, Statement of Withholding Under Section 1445,

Form 8288B, Application for Withholding Certificate,

Form 8804, 8805 or 8813 Statement of Withholding under Section 1446,

Form 8833, Treaty-Based Return Position Disclosure,

Form 8843, Statement for Exempt Individuals and Individuals With a Medical Condition,

Taxpayer indicates an exemption of income or exclusion from tax due to an international tax treaty. Do not forward "American Indian Treaty" returns,

"Treaty Trader" or Fulbright Grantee, and

Section 911, 913, or 931 of the Internal Revenue Code (IRC) is notated.

Form 1040 Guam,

Form W-2 from Guam,

Form 1040NR or 1040NREZ (If 1040NR or 1040NREZ is attached to Form 1040, leave the Form 1040 attached),

Form 1040PR,

Form 1040SS or 1040SS (NMI),

Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa,

Form 5074, Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands,

Dual Status (i.e., a taxpayer who is a U.S. resident for part of the year and a Non-resident Alien (NRA) for part of the year),

Primary or both taxpayers are Nonresident Aliens,

Income paid in foreign currency, when it has not been converted to U.S. currency,

Any return with both Virgin Island Form W2 and U.S. income regardless of the address, and

Section 933 of the Internal Revenue Code (IRC) is notated.

U.S. citizens living or traveling outside of the United States are required to file a Form 1040, U.S. Income Tax Return on which they must report their worldwide income.

U.S. Resident Aliens are generally Non-U.S. citizen taxpayers who are treated as U.S. citizens for tax purposes and are required to file a Form 1040, U.S. Income Tax Return, because they meet either the Green Card or Substantial Presence tests for the tax year in question. Like U.S. citizens, U.S. Resident Aliens are also required to report their worldwide income on a Form 1040.

Nonresident Aliens are generally Non-U.S. citizens who do not meet either the Green Card or the Substantial Presence tests for the tax year in question. Nonresident Aliens are taxed on their U.S. source income and on certain foreign source income that is effectively connected with a U.S. trade or business.

Nonresident aliens who have U.S. sourced income;

Nonresident aliens who are engaged or considered to be engaged in a trade or business in the U.S. whether or not they have income from U.S. sources;

Dual status taxpayers in the year of entry into or departure from the U.S.

Returns with an entry on Line 8 ("wage income" for batching purposes) are assigned Doc Code "73" . Doc Code "73" returns (wage income) are due the fifteenth day of the fourth month (04152012) following the close of the tax period. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Returns on which other types of "effectively-connected income" is reported (Form 1040NR, page 1, Lines 9a-23), but which do not include WAGE (line 8) income are assigned Doc Code "72" .

Returns with only non-wage income, effectively connected income (Form 1040NR, Page 1, Lines 9a-23) and/or Income Not Effectively Connected With a U.S. Trade or Business (page 4) are assigned Doc Code "72" .

Doc Code "72" (Non-Wage, Effectively-Connected Income and/or Not Effectively Connected Income) returns are due the fifteenth day of the sixth month (06152012) following the close of the tax period. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

All Form 1040NR-EZ are assigned Doc Code 73.

Form 1040NR-EZs are due the fifteenth day of the fourth month (04162012) following the close of the tax period. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

TC 500 cc 53, 55, or 57 input to a module that does not contain a prior posted TC 500 cc 52, 54, or 56 respectively with a matching CSED indicator.

TC 500 with cc 53 or 55 containing a transaction date prior to a Combat Entry Date or transaction date of TC 500 cc 52 or 54.

If return should have CCC 9 or F and entity code is 1, 4, or 5 (long entity), ensure second name line is present and CCC W or L is present, when appropriate.

If not present, URC 6 if one CCC needs to be added. If two or more CCCs need to be added, URC 8 to Rejects.

If URC 8, request Rejects to add literal "DECD" to first name line, enter a second name line and add CCC W or L as appropriate.

If present, URC 6 and add literal "DECD" in name line.

If entity code 2 or 3, add literal "DECD" , prepare a TC 013 to add a second name line, URC 6 and cycle as appropriate. This will prevent a refund check from generating in the deceased taxpayer's name. See 3.12.179.17.5 for additional information on Entity Codes (ECs).

If spouse's account is not established, Master File will generate a TC 000 to establish spouse's account.

If spouse's account is established, compare name line of established account with spouse's name on unpostable document.

If names are different, input a TC 013 to update the established account. Use the appropriate posting delay code (PDC) to transfer the credits correctly.

If the names are the same, transfer any credits or payments for a subsequent year to spouse's account cycling as appropriate.

TC 898 with Doc Code 45 does not match the DLN of a prior posted TC 840 or

If the Doc Code of the TC 898 is 77, the transaction date must be within 12 days of a prior posted EFT TC 846 or within six days of a paper refund.

the money amount of the TC 898 is greater than the money amount of the matched TC 840/846. If the module contains multiple TC 898/899 transactions with the same date, these must be netted when performing this check.

the split refund indicator on the TC 898 is not the same as the split refund indicator on the matched TC 846 with the same date.

TC 899 containing an OTN (Top Offset Trace Number) does not match the OTN of a prior posted TC 898 with the same date.

The split refund indicator on the TC 899 does not match the split refund indicator of a prior posted TC 898 with the same date.

Research to find the matching TC 898. If it posted after the TC 899, close with URC 0..

If a TC 898 with matching OTN/date is showing as DU (Deleted Unpostable) on TXMOD, then the reversal TC 899 will not be able to post. Close with URC D.

Check for a matching TC 898 that may be unpostable at another campus. Try the FLC of the refund if it is different from the TC 899. If the matching TC 898 is unpostable at another campus, contact them to find out when it will be closed. The resolution of TC 898 is usually a name-control/SSN mismatch. Once the TC 898 is posted, close the TC 899 with URC 0.

If there is a posted TC 898 and the OTNs/dates match, then check whether the split refund indicators match. URC 8 to Rejects to correct the split refund indicator on the TC 899 to match the split refund indicator on the TC 898.

If the above steps have been followed and a TC 898 with matching OTN/date cannot be located, then close with URC D.

TC 899 Record Type 4 if the module does not contain a TC 899 Record Type 2 with matching OTN.

when a TC 899 with a memo amount (OFFST-AMT) that exceeds the net amount of a prior posted TC 898/899 with the same OTN minus the net of the TC 76X with the same OTN.

If a TC 899 Record-Type 4 is unpostable, check open unpostables for TC 899 Record-Type 2. If found, close both unpostables, cycling to allow the Record Type 2 to post first.

If a TC 899 Record Type 2 is not found, keep checking for an additional two cycles, to see if a matching Record Type 2 transaction comes in and tries to post.

After all avenues for finding a matching TC 899 Record Type 2 are exhausted, close the TC 899 Record-Type 4 with URC D.

TC 720, 740, or 841 greater than the net amount of the posted TC 72X and TC 84X transactions.

TC 841 blocking series 77 if the module does not contain an EFT TC 846.

TC 740/841 not equal to a prior posted unreversed TC 840 or TC 846, unless TC 898 is also on the module with the same date as the TC 840/846.

TC 841 does not have a Split Refund Indicator that matches the indicator on a prior posted TC 846.

If TC 840 or 846 is in another module with the same money amount, URC 6 and correct/change the tax period. The unpostable TC may still belong on another module if it is equal to the difference between (TC 840/846 - TC 720/841) on that module.

If unpostable TC 740/TC 841 is on correct module but different money amounts, URC 1 to Refund Inquiry Function. Update IDRS controls and attach all research to case. For additional information refer to IRM 21.4.3, Returned Refunds/Releases.

If TC 740/841 is less than the net amount of the posted refund minus a TOP offset (TC 846 – TC 898), URC 1 to Refund Inquiry Function. Update IDRS controls and attach all research to case. For additional information see IRM section 3.12.179.10.4, see IRM 3.17.80, Working and Monitoring Category D, Erroneous Refund Cases in Accounting Operations, and IRM 21.4.6, Refund Offset.

If the transaction date and amount of the TC 841 matches the date and amount of a prior posted TC 846, BUT the split refund indicator of the TC 841 does not match the split refund of the TC 846, then URC 8 to Rejects to change the TC 841 indicator to equal to the TC 846 indicator.

If unable to locate where the refund repayment should post, transfer to Unidentified. If the received date is over one year old, send the unpostable TC 720 to Excess Collection. If Doc code 45, URC 1 to Accounting. If Doc code 48, URC 8 to Rejects with instructions to forward to Unidentified or Excess Collections as appropriate.

Document all research done prior to sending the unpostable to Unidentified or Excess Collection.

TC 916 CI Refund Freeze was posted on module, may have already been reversed.

TC 971 AC 017 posted – indicates a return posted to a cross-reference TIN.

Cross-reference TIN is an IRSN.

TC 846 has been reversed by a TC 841 and a TC 840 for same amount/tax period is posted on the cross-reference TIN.

Form 3245, Posting voucher, is marked that the repayment is for a RAL.

TC 740 or 841 does not contain a check number (if the transaction date does not match the transaction date of a prior posted TC 840 or 846); or,

TC 740 or 841 contains a check number with a transaction date not within 12 days of a prior posted TC 840 or 846.

TC 848 does not match the date of a prior posted TC 840 or 846.

TC 848 exceeds the net of the TC 84X/74X with matching date.

TC 848 does not match the date of a TC 849 posted to the module.

Review the Form 4251 and return to ensure the SSN is correct.

Research CC TXMOD to see if the payment is already posted.

Research RTR to verify the payment.

Research CC IMFOL to determine if the taxpayer is in debit status for previous tax period(s) or the payment "history" for this taxpayer shows they have not paid timely or are currently making installment payments.

After thoroughly researching the unpostable account and the respective spouse's account (if filing jointly) and it is determined the return was batched incorrectly, URC 0.

If TC 610 is posted to an incorrect module, transfer credit to correct module. URC 0 and cycle to post after the credit transfer. See Figure 3.12.179-9.

If research cannot find a TC 610, determine if TC 150 was previously unpostable to another SSN. If previously unpostable (a repeating case), research other SSN for the TC 610. Make corrections to both transactions (credit transfer, correct tax period, etc.). Correct with appropriate URC and cycle if necessary.

Research CC INOLE for other SSN(s). Ensure all other research methods available are completed. If TC 610 is found and the account is not established, input TC 000 to establish the account. Suspend unpostable with UPCASSA until the account is established. Input a TC 570 to the TC 610, if needed, to stop the refund before transferring the credits. Once the taxpayer is established, transfer the credit to the unpostable module. Correct with URC 0 and cycle as necessary.

If TC 610 is on the resequencing file with a DIFFERENT SSN/name control, input TC 000 to establish this account. Suspend using CC UPCAS for 14 days. Transfer credit to correct the account once it posts. Release the Unpostable with URC 0 and cycle as necessary.

If TC 610 is in RJ status, coordinate with Reject Unit to see if the RJ 610 is resolved or about to be resolved. Release return (TC 150) with URC 0 so that both transaction will post to good tape simultaneously. Command Code TRDBV (or ERINV) will indicate the document is in ERS/Rejects inventory.

If the missing TC 610/370 is in DJ status, research other modules and cross-references for the payment. When located, do credit transfer. Release with URC 0 and cycle as necessary.

If payment shows as R520 on TXMOD, hold unpostable case until payment posts or unposts.

Review the payment data using RTR

If the tax period on the return was transcribed incorrectly, URC 8 to Rejects.

If TC 610 has posted to the wrong module, transfer to correct module. URC 0 and cycle to post after the transfer is complete.

If unable to verify credit belongs to the taxpayer, request the posted TC 610 using CC ESTAB or local procedures. .

If credit does not belong to the taxpayer, transfer the payment to the correct taxpayer's account. Close the TC 150 with URC 0.

If credit belongs to the taxpayer, per the document, but posted to the wrong module, transfer to the correct module. Close the TC 150 with URC 0.

If the taxpayer verifies credits, follow taxpayer instructions and close the TC 150 with an URC 0.

If the taxpayer does not verify credits or IRS do not receive a reply, follow Service Center procedures to transfer the credit to Unidentified. Close TC 150 with URC 0 to post after transfer is completed.

If a reversed TC 610 is present, determine if TC 610 money amount matches Unpostable TC 150 balance due amount.

If money amounts match, determine where the TC 610 posted.

If TC 610 was moved in error, initiate a credit transfer to bring TC 610 to correct module. URC 0 and cycle to post in the same cycle or subsequent cycle as credit transfer.

If TC 610 was moved correctly but TC 150 was in error (bad tax period, etc.), post TC 150 to correct module. Close with appropriate URC.

If money amounts do not match, locate the missing TC 610. Follow correction instructions for UPC 140 RC 0 and 1.

If found, transfer the payment to the correct module and URC 0.

If not found, take the necessary action to transfer the posted payment to Unidentified. URC 0 and cycle to post after transfer is complete.

If multiple TC 610s, change the additional payments to TC 670. Input a credit transfer with Doc code 24.

If partial payments are being made, leave earliest TC 610 as is, and change subsequent payments to TC 670s.

If correct modules are identified, take necessary action to transfer the payment to correct modules. URC 0 to post after all transfers are completed.

If unable to identify correct modules for posted payments, take action to transfer payment(s) to Unidentified. URC 0 and cycle to post after transfer is complete.

Ensure the Return (TC 150) Received Date was correctly entered.

If the return date (TC 150) is correct, input a credit transfer to change the TC 610 date to match the TC 150 received date. URC 0, input TC 570 on the debit, post delay the credit and cycle as appropriate. See Figure 3.12.179-11.

If the TC 150 date (return) is correct and the TC 610 date (payment) was legitimately received after the return (i.e., intended as a subsequent payment), URC 0 and allow condition to post.

If the TC 150 date is not correct and it is a current year return, if change the date forward. URC 6 to correct the date. (If it is within one year of present date). Input a credit transfer if needed to change the TC 610 date to match the TC 150 received date.

If the TC 150 date is not correct and it is a prior year return or not within one year of present date, URC 8 to Rejects to correct the date. Input a credit transfer to change the TC 610 date to match the TC 150 received date.

If TC 611 that reversed the TC 610 and TC 150 received date is correct, resolve with URC 0.

If Code and Edit has not circled out the original date, then circle out the original received date and leave the gaining centers received date.

If there is no AUSPC received date, enter the current date as the received date and continue to process the return.