4.4.19  Manual Refunds

4.4.19.1  (07-11-2005)
Introduction

  1. This section contains instructions for processing manual refunds. A manual refund (TC 840) is a refund that is not generated by normal computer processing (TC 846). Because of the potential for erroneous/duplicate refunds when manual refunds are issued, a manual refund should be a last resort and continually monitored on IDRS.

  2. See IRM 21.4.4, Manual Refunds , for more information on manual refunds.

4.4.19.2  (07-11-2005)
Criteria For Issuance of Manual Refunds

  1. Some circumstances (not an all inclusive list) that may warrant (not always required) the issuance of a manual refund:

    1. Dual status returns filed by taxpayers in the Philadelphia Campus;

    2. Civil Cases where a court decision has resulted in a refund to the taxpayer, are to be processed as normal on the appropriate voucher. The documents reflecting the court decision will be used as the authority for requesting the refund;

    3. Refunds on Form 4466, Corporation Application for Quick Refund of Overpayment of Estimated Tax.

    4. Refunds on Forms 1120, 1120S, or 1041 when the 45-day interest-free period is in jeopardy. Local guidelines should determine if a minimum tolerance should be considered for manual refunds involving the 45-day interest free situation;

    5. Instances when a refund check is to be issued in a name or address other than that of the taxpayer, but is not a permanent change.

      Note:

      Use TC 971 with Action Code 37 and the SSN of the person receiving the refund, unless the refund is being issued to an Executor or court appointed Administrator of a decedent. The Executor or Administrator must have provided a copy of their court appointment.

    6. Refund of erroneous credit elect only when a hardship has been established;

    7. Refunds which show the husband and wife’s last names are different;

    8. Refunds of $10 million and over, (including allowable interest.) These refunds require the use of Form 3753.

      Note:

      Refunds of $100 million or greater—do not issue as one refund check since the Federal Reserve Bank will not honor a check of that size. Divide the amount of the refund so that no check is in excess of $99,999,999.99

    9. Written taxpayer requests for refunds of less than one dollar. These refunds require the use of Form 5792.

    10. Congressional inquiries concerning processing delays, and the IRS is at fault.

    11. Offset Bypass Refunds (OBRs), if it is decided the taxpayer will suffer a significant hardship. You must use TC 971 with Action Code 36 in this situation.

    12. TAO (Taxpayer Advocate Office) cases that meet TAO criteria and processing delays are incurred.

    13. Treasury Offset Program (TOP) Injured Spouse Claims.

    14. Gasohol Claims; a manual refund must be input no later than the 15th day after receipt of the claim to meet the 20-day processing time frame.

    15. Hardship requests for refund of Master File overpayments. These requests must be accompanied by a written request or statement from the taxpayer. Discretion must be used in determining whether an actual hardship exists and warrants the extra cost of a manual refund. Hardship is imminent bankruptcy, failure to meet payroll, or other situations of similar magnitude. All managers are responsible for ensuring these criteria are not abused;

    16. Cases on which the statute of limitations for refund is about to expire;

    17. Tentative carryback allowances in jeopardy of meeting the 90-day processing period or the 45-day interest free period. The Tax Equity and Fiscal Responsibility Act (TEFRA), effective October 4, 1982, extends the 45-day interest free period to include carryback claims as well as tax returns. Any large claim in jeopardy of meeting the 45-day tolerance should be considered for manual refund issuance. Local guidelines should determine if a minimum tolerance should be considered for manual refunds involving the 45-day interest free situation.

    18. See IRM 21.4.4, Manual Refunds , for more examples.

4.4.19.3  (07-11-2005)
Preliminary Research

  1. Before taking steps to issue a manual refund, review the account using appropriate universal IDRS research to ensure that:

    1. the taxpayer has no outstanding tax liabilities that must be satisfied;

    2. a manual refund has not already been initiated through another campus;

    3. a computer generated refund has not already been issued or is in the process of being issued;

    4. the Refund Statute Expiration Date (RSED) has not expired. The RSED is generally three years from the Return Due Date (RDD) for prepaid credits if a return was filed, or two years from the payment due date for other payments whichever is later. If a return is not filed, then the RSED is two years from the date the tax is paid.

    5. the account is not a "Large Corp" followed by a two digit campus indicator. If present, do not initiate a manual refund without contacting the Technical Unit at the campus.

  2. Research to determine if the account has been moved to the retention register. If the account is on retention, initiate steps to bring it back to Master File to ensure an unpostable condition does not occur when the manual refund transaction attempts to post.

  3. All records of accounts must be researched including:

    • IMF

    • BMF

    • NMF

4.4.19.4  (07-11-2005)
Non Master File Research

  1. Research is needed to identify any outstanding balances on Non Master File. Indicators of Non Master File account activity include the presence of an M- freeze on an account, or a TC 130 on ENMOD. Non Master File accounts present on IDRS can be identified using CC TXMOD, ENMOD and SUMRY with the definer "N" after the TIN. When the indicator is present, the initiator of the manual refund must contact the Non Master File Function to request a transcript of all open NMF accounts. NMF accounts are now centralized in Philadelphia (IMF) and Cincinnati (BMF).

  2. Consider any outstanding balances or prior TC 840 when determining the amount of the manual refund which can be initiated.

  3. If research indicates the TP is eligible for all or a portion of the refund, attach the NMF transcript to the Form 3753, with an explanation of why it qualifies for a manual refund.

4.4.19.5  (07-11-2005)
Research FMS Non-Tax Debts

  1. The Financial Management Service (FMS), which issues IRS refunds, maintains child support and non-tax federal agency debts and state income tax offsets in the Treasury Offset Program (TOP). See IRM 21.4.6.3.2.2 and IRM 21.4.6.3.2.3 for types of refunds eligible for offset.

  2. FMS must be contacted at 1-800-304-3107 regarding TOP offsets. If there is such a debt, the amount of the potential offset must be subtracted from the overpayment. On INOLES, there will be a debt indicator of F or B if there is a debt other than IRS that must be paid. On BMF, only income tax returns are subject to TOP offsets. We cannot refund any amounts that are subject to these offsets except in the case of injured spouse claims.

  3. The Bypass Indicator can be used with Form 5792 to prevent a TOP offset in limited circumstances. Refer to IRM 21.4.6, Refund Offset, for more information and a complete list of bypass indicators.

  4. Since the bypass indicator cannot be used with Form 3753, FMS debts must be identified before the manual refund is processed.

4.4.19.6  (07-11-2005)
Offset Bypass Refunds (OBRs)

  1. Under certain limited circumstances where "significant hardship" exists, the Service may issue a manual refund without first satisfying outstanding tax liabilities. These refunds are known as Offset Bypass Refunds (OBRs).

    Note:

    A Treasury Offset Program (TOP) liability CANNOT be bypassed (except in the case of injured spouse claims). In addition, if both an IRS and TOP debt exists, you CANNOT bypass either debt. The IRS debt must be satisfied.

  2. Initiators of OBRs MUST do the following:

    1. Write OBR or Offset Bypass Refund in red at the top of the refund request.

    2. Input the TC 971, Action 036. The transaction date must match the TC 840 date.

    3. Attach copies of all evidence substantiating excess credit, such as a copy of the return, EIC schedule, verification of TINs, Form 4549 (Revenue agent’s report), etc.

    4. Monitor the account and take any necessary action to stop computer generated refunds, reverse offsets, and/or take subsequent action to prevent erroneous refunds. See IRM 21.4.6 and IRM 3.17.79 for full requirements on OBRs.

4.4.19.7  (07-11-2005)
Manual Refund Forms

  1. When it is necessary to issue a manual refund, use Form 3753 or Form 5792. Form 3753 is a true "manual" refund because this form is processed manually, not through IDRS, whereas Form 5792 is an IDRS-generated refund. Due to the processing time of Form 3753, consideration should be given in each case to the use of Form 5792, for refunds under $10 million dollars.

4.4.19.7.1  (07-11-2005)
Form 3753

  1. Form 3753 ( See Exhibit 4.4.19-1) is used to request a manual refund in the following situations. This is not an inclusive list; check with your Campus Accounting Branch for local procedures.

    1. Tax rebate adjustments (applicable to periods beginning with 1974);

    2. Refunds of $10 million dollars and over;

    3. Refunds to the Bureau of Public Debt;

    4. Business Energy Investment Tax Credit Refund;

    5. NMF accounts that are not on IDRS;

    6. Electronic fund transfers

  2. Form 3753 does not use Offset Bypass Indicators (BPI). Refer to section 4.4.19.5 regarding TOP offset research requirements.

  3. If the account is on IDRS, the initiator of the manual refund will update the account with a history item: "H3753prep" . IDRS will generate a date when the history item is input.

  4. Because Form 3753 is processed manually, the TC 840 will not appear on the module for 4 to 8 weeks. The manual refund employee will input a control base showing "TC840INPUT" the day the refund is scheduled.

4.4.19.7.2  (07-11-2005)
Form 5792

  1. Form 5792 ( See Exhibit 4.4.19-3) is used to request an IDRS Master File manual refund in all situations except as outlined in IRM 4.4.19.7.1. Form 5792 should be used whenever possible. This form cannot be used to issue refunds of $10 million or more.

  2. All Form 5792 refunds MUST bear an offset bypass indicator (BPI). A complete list of the indicators is in IRM 21.4.6. It is required that Form 5792 indicate the BPI at the bottom of the form in block 10.

  3. BMF refunds will normally have BPIs of 0 or 3. Zero is allowed only on business income tax returns and 3 is required on all other business refunds.

4.4.19.8  (07-11-2005)
Coordination With Other Functions

  1. Certain conditions on a module require coordination with other areas before a manual refund can be requested. All information received from these areas must be a part of your manual refund case documentation.

    • Hardship claims - verify with Technical Services Advisory or Insolvency staff that no bankruptcy action is pending before allowance. The account could have a -V or -W bankruptcy freeze.

    • Account/Entity freezes - research for any account or entity freezes and coordinate as necessary.

    • TC 130 - A V freeze (TC 130 in entity) indicates a NMF or related Master File liability may exist. If present, research for the amount due and satisfy the liability. Refund the unapplied amount.

    • Z Freeze - A Z freeze (unreversed TC 914/918 in entity, TC 916 on module) indicates Criminal Investigation activity. If present, secure clearance to issue the manual refund from Criminal Investigation. Note the approval in the Remarks section of Form 3753 or check block 3 in the Research checklist section on Form 5792.

    • -L Freeze - An -L freeze indicates a tax period is under examination. Check to see if a history item is present on IDRS stating that a manual assessment is in the process of posting to the same or related tax period.

    • -E or E- Freeze with TC 810- Contact the Examination Branch at the Campus.

4.4.19.9  (02-08-1999)
Preparation of Manual Refund Forms

  1. Prepare the appropriate manual refund form following specific instructions in the Exhibits at the end of this section.

4.4.19.10  (07-11-2005)
Manual Refund Review and Authorization Appointed

  1. It is the responsibility of campus management to ensure that specific persons are to authorize requests for manual refunds (Forms 3753 and 5792). Appropriate managers over areas requesting manual refunds will be responsible for submitting the required list of authorized employees, with the employee ’s signature, to the Campus Accounting Branch. If any changes occur which affect this list, the appropriate managers will advise the Accounting Branch of these changes and update the list.

  2. Campus Directors submit to Campus Accounting Function a dated list of the Centralized Case Processing employees authorized to approve manual and non-master file refunds. The list will reflect the employee’ s name, organization/title and signature. Centralized Case Processing is responsible for maintaining the list and should notify the Campus Director when changes are needed.

  3. The completed manual refund form is to be technically reviewed by assigned personnel with the expertise to verify that the manual refund is appropriate; that necessary account research has been performed; and that the document is correctly completed.

  4. The signature of the "approving officer" on Form 3753 or the signature of the "manager" on Form 5792 certifies to the Campus Accounting function that the request was technically reviewed as described in (3) above.

4.4.19.11  (02-08-1999)
Preparation of Forms 5344 and 5403

  1. Forms 5344 and 5403 are closed with the tax, penalty and interest decreases shown in Item 12. If there is no interest decrease shown in Item 12, enter TC 770 with a zero amount in the decrease portion of Item 12. Do not show the actual amount of allowable interest on Form 5344 or Form 5403, as it is already entered on Form 3753 or Form 5792.

  2. Enter Hold Code 2 in Item 7 on Form 5344 or Form 5403. This hold code must be entered to prevent Master File from issuing a refund and erroneous notice. This happens if Form 3753 does not post to Master File before Form 5344 or 5403.

  3. The Form 5344 or 5403 containing the proposed tax, penalty and interest decrease, must be immediately processed with the Form 3753 or 5792. The Form 3753 should not be signed by the approving officer unless the Form 5344 or 5403 is attached and includes a notation that the adjustment or abatement has been input.

  4. For normal interest, use instructions applicable to your campus for entering the to and from interest dates with the accompanying interest computations. For restricted interest, complete the to and from dates in the appropriate areas or attach a copy of Form 2285 and enter the TC 770 amount.

  5. It is not necessary to suspend closing action until a copy of Form 5792 or Form 3753 is received from the campus.

4.4.19.12  (07-11-2005)
IDRS History Item

  1. Establish an IDRS History Item, 3753 or 5792 to Campus Accounting via CC ACTON, to alert employees that a manual refund is in process. Prepare Form 3177 or Form 4844 to request the ACTON.

4.4.19.13  (07-11-2005)
Sending to Campus

  1. The completed form may be faxed to the Campus Accounting function. On the same day the original must be routed as described in IRM 4.4.19.14. Always ensure the Accounting function "Stop Number" is current to prevent delays in their receipt of manual refund forms.

4.4.19.14  (02-08-1999)
Disposition of Manual Refund Documents

  1. Form 3753: green and yellow copies are routed to Campus Accounting.

  2. Form 5792: all copies shall be routed to Campus Accounting.

  3. Attach the following to the manual refund documents:

    1. photocopies of documentary evidence, if any,

    2. photocopies of Form 5344 or Form 5403 showing, tax, penalty, and interest decreases, properly coded and edited, and

    3. copy of all research.

  4. Retain documentation for follow-up purposes.

4.4.19.15  (07-11-2005)
Follow-up

  1. Follow-up to ensure the manual refund was issued and the proper posting of credits to Master File. Verifying that the credit posted will insure the taxpayer is not billed erroneously in addition to preventing issuance of a duplicate refund.

  2. Monitor accounts weekly (Monday–Wednesday) until the manual refund (TC 840) posts to Master File and the account is in "0" balance. It may take 4–6 weeks for the TC 840 to post when issued via Form 3573. This is done to avoid the issuance of duplicate/erroneous refunds (TC 840/846).

  3. If a manual refund is issued and the account will then be either in credit or debit status, the TC 840 will create an -X freeze. It is the responsibility of the originator of the manual refund to input a TC 290 for .00, priority code 8 to release the -X freeze.

4.4.19.15.1  (02-08-1999)
Refund Issued

  1. If a TC 846 appears after initiating the manual refund, immediately contact the campus Manual Refund function to determine whether the TC 840 can be stopped.

  2. Input CC "NOREF" to stop the TC846 refund if you have access to CC NOREF.

  3. Contact the appropriate campus Notice Review function to stop the TC 846/840 transaction no later than the locally established cut-off times.

  4. Offices which are responsible for causing erroneous refunds are responsible for initiating erroneous refund procedures. Campus Directors identifying erroneous refunds will periodically provide feedback to appropriate Executives on erroneous refunds created by their offices.

Exhibit 4.4.19-1  (07-11-2005)
Form 3753—Manual Refund Posting Voucher

Form 3753

(Reference IRM 4.4.19.7.1)

       
 
1) DLN of Form 3753 — Entered by Campus Accounting  
2) From and Return to — Indicate initiator’s AO and function or
Campus function and stop number
3) Section I Accounting Information  
       
Item.
No.
Item Name Explanation or Additional
Information
Entry to be
completed by:
1 TIN (EIN/SSN) account from which refund will be issued Originator
2 Return Period (YYYYMM) Exception: MFT 52 is always 000000 Originator
3 MFT   Originator
4 Schedule number   Campus
Accounting
5 Schedule/Transaction
date (mmddyyyy)
  Campus
Accounting
6 Name and address of
Taxpayer as shown on
Master File
  Originator
7 Form Number   Originator
8 DLN of return Document Locator Number of
the return or claim which
created the manual refund
Originator
9 Transaction Code    
9a Primary – 840    
9b Amount of check Total amounts in items 9d
and 12 Reminder: Amount cannot
exceed $99,999,999.00
Accounting–on
district requests;
Function preparing
request on Campus
requests
9c Secondary – 770    
9d Interest Entry to be computed by area
responsible for making the entry
Accounting–on
area requests;
Function preparing
request on Campus
requests
10 Make check payable to Entry required only if payee is other than taxpayer or if refund
is to be issued to a different
address. State reason in Section 2.
Originator
11 Name and employee
profile no.
Originator name and 10–digit
IDRS employee number
Originator
12 Amt of overpayment   Originator
13 Telephone number This is necessary in the event
the campus Accounting
branch needs further information about the request for manual
refund.
Originator
14 Line number Line number and type of refund.
Refer to the appropriate line
item number as outlined in the
chart in this exhibit.
(REQUIRED Entry).
Originator
Section II. Manual Refund Approval (complete applicable items)  
1 Reason: Check one or enter reason for
issuing the manual refund. If
TAO case, state TAO
Originator
2 Authority: Appropriate reference as required Originator
3 Evidence of Credit
Condition:
Check one or enter adequate
explanation
Originator
4 Interest Check appropriate block Originator
Section III. Research Check (X applicable boxes) Note: BPIs do not apply to Form 3753.
Section IV. Interest Computation. Fill in as appropriate. In cases where several transactions are necessary you may attach copies of the computations (i.e., TaxInterest, DMI, or other program).
Section V.
  Other Remarks Any pertinent information/comments not previously entered. Enter
location (TIN, tax period and
transaction code) of backup
documentation. Employee and
function requesting manual refund
if other than originator. IRS No.
followed by appropriate number
(defined on back of return) with
MFT 61 transaction.
FMS must be contacted at 1-800-304-3107 if -V freeze on account and notate in the remarks section,"FMS called. No Debt. #### Mary"
Originator
Section VI. Approval
1 Signature of
Approving Officer
If Form 3753 with a zero amount is
being used to release X freeze,
no signature is necessary.
Designated area or Campus
personnel
2 Title Official title of approving
officer
Approving Officer
3 Date Date Approved Approving Officer

Exhibit 4.4.19-2  (07-11-2005)
Description of Line Item Numbers

Line
No.
Tax
Class
Major
MFTs
Type of Refund Description and Transaction Codes
         
0 46   Form 8038-T Arbitrage payments (Form 3753 only)
1 2 30, 20,
22
Individual Income Prior Year Refund of overpayments from the original settlement of prior year tax returns (Forms 1040, 1040A, and 1040EZ)— a prior year refund is one occurring after the beginning of the 10th month after the tax period ending date. (Includes a math error correction).
2 2 30, 20,
22
Individual Income Current Year Refund of overpayment from the year tax returns (Forms 1040, 1040A, and 1040EZ)— a current year refund is one occurring within and including the 9th month before the tax period ending date. (Includes a math error correction).
3 2 30, 20,
22
Individual Income Audit Adjustments Refund of tax return resulting from Audit adjustment with a 47 document code (other than TC 305 or 309). Forms 1040, 1040A, and 1040EZ.
Line No. 3 will also be used when an adjustment results in no refund of tax, but a refund of penalty and/or interest is to be given.
4 2 30, 20,
22
Individual Income DP Adjustments Refund of tax return resulting from Data Processing adjustment with a 54 document code (other than TC 295 or 299). Forms 1040, 1040A, and 1040EZ.
5 2 30, 20,
22
Individual Income Tentative Carryback Refund of tax return resulting from a DP adjustment of a carryback claim — TC 295 or 299 with transaction date later than TC 305 or 309. Forms 1040, 1040A, and 1040EZ.
6 2 30, 20,
22, 69
Individual Income Other Refunds from Forms 1040, 1040A, 1040EZ resulting from causes other than lines 1–5 or 7. (Will include math errors and freezes).
7 2 30, 20,
22
Individual Income- Audit TCB Refund of tax return resulting from an Audit adjustment of a carryback or tentative carryback— TC 305 or 309 with a transaction date later than TC 295 or 299. Forms 1040, 1040A, and 1040EZ.
8 Reserved    
9 Reserved Memo Line, Individual Income, EFT, Current Year  
10 Reserved    
11 1 01, 17 941 Prior Year Refund of employment from prior years
12 1 01, 17 941 Current Year Refund of employment tax overpayment on Form 941 for current year returns.
13 1 01, 17 941 DP Adjustment Refund of employment tax return resulting from Data Processing adjustments
14 1 01, 17 941 Audit Adjustment Refund of employment tax return resulting from Audit adjustments
15 1 01, 08,
17, 55
941 Other Refund of employment tax return resulting from causes other than Lines 11–14 and from 100% penalties and Form 8804.
16 1 04, 18 942 Prior Year Refund of employment tax overpayment on prior year Form 942
17 1 04, 18 942 Current Year Refund of employment tax overpayment on current year Form 942
18 1 04, 18 942 DP Adjustment Refund of employment tax overpayment resulting from Data Processing adjustments
19 1 04, 18 942 Audit Adjustments Refund of employment tax return resulting from Audit adjustments
20 1 04, 18 942 Other Refund of employment tax return resulting from causes other than Lines 16–19
21 1 11, 19 943 Prior Year Refund of employment tax overpayment on prior year Forms 943
22 1 11, 19 943 Current Year Refund of employment tax, overpayment on current year Forms 943
23 1 11, 19 943 DP Adjustment Refund of employment tax return resulting from Data Processing adjustments
24 1 11, 19 943 Audit Adjustment Refund of employment tax return resulting from Audit adjustments
25 1 11, 19 943 Other Refund of employment tax return resulting from causes other than Line 21–24
26 1 12 1042 Prior Year Refund of overpayment from prior year Forms 1042
27 1 12 1042 Current Year Refund of overpayment from current year Forms 1042
28 1 12 1042 DP Adjustment Refund of Form 1042 overpayment resulting from Data Processing adjustments
29 1 12 1042 Audit
Adjustment
Refund of Form 1042 overpayment resulting from Audit adjustments
30 1 12 1042 Other Refund of Form 1042 overpayment resulting from causes other than Lines 26–29
31 2 05, 21 1041 Prior Year Refund of overpayment resulting from prior year Forms 1041
32 2 05, 21 1041 Current Year Refund of overpayment resulting from current year Forms 1041
33 2 05, 21 1041 DP Adjustment Refund of Form 1041 overpayment resulting from Data Processing adjustments
34 2 05, 21 1041 Audit
Adjustment
Refund of Form 1041 overpayment resulting from Audit adjustments
35 2 05, 21,
69
1041 Other Refund of Form 1041 overpayment resulting from causes other than Lines 31–34. Refund of Form 8697
36 2 06, 35 1065 Prior Year Refund of overpayment resulting from prior year Forms 1065
37 2 06, 35 1065 Current Year Refund of overpayment resulting from current year Forms 1065
38 2 06, 35 1065 DP Adjustment Refund of Form 1065 overpayment resulting from Data Processing adjustments
39 2 06, 35 1065 Audit
Adjustment
Refund of Form 1065 overpayment resulting from Audit adjustments
40 2 06, 35 1065 Other Refund of Form 1065 overpayment resulting from causes other than Lines 36–39
40 2 15 8752 Refund of Form 8752, required payments for Partnership or S Corporation. Begin 1-1-91, TXPD 9012 and subsequent.
41 5 52, 53 706 Prior Year Refund of Estate Tax overpayment from prior year
42 5 52, 53 706 Current Year Refund of overpayment of current year Estate Tax
43 5 52, 53 706 DP Adjustment Refund of Estate Tax overpayment resulting from Data Processing adjustments
44 5 52, 53 706 Audit Adjustment Refund of Estate Tax overpayment resulting from Audit adjustments
45 5 52, 53 706 Other Refund of Estate Tax overpayment resulting from causes other than Lines 41–44
    77 706GS(T) IDRS, BMF, NMF EIN accounts
    78 706GS(D) IDRS, BMF, NMF EIN/SSN accounts
46 5 51, 54 709 Prior Year Refund of prior year gift tax overpayment from prior years
47 5 51, 54 709 Current Year Refund of current year overpayment of gift tax return
48 5 51, 54 709 DP Adjustment Refund of gift tax overpayment resulting from Data Processing adjustments
49 5 51, 54 709 Audit Adjustment Refund of gift tax overpayment resulting from Audit adjustments
50 5 51, 54 709 Other Refund of gift tax overpayment resulting from causes other than Lines 46–49
51 7 09, 71,
72
CT–1 Prior Year Refund of prior year Railroad Retirement Tax overpayment
52 7 09, 71,
72
CT–1 Current Year Refund of current year Railroad Retirement Tax overpayment
53 7 09, 71
72
CT–1 DP Adjustment Refund of Railroad Retirement Tax overpayment resulting from Data Processing adjustments
54 7 09, 71,
72
CT–1 Audit
Adjustment
Refund of Railroad Retirement Tax resulting from Audit adjustments
55 7 09, 71,
72
CT–1 Other Refund of Railroad Retirement Tax resulting from causes other than Lines 51–54
56 8 10, 80 940 Prior Years Refund of overpayment of Federal Unemployment Tax (FUTA) from prior years
57 8 10, 80 940 Current Year Refund of overpayment of current year FUTA tax
58 8 10, 80 940 DP Adjustments Refund of FUTA tax resulting from Data Processing adjustments
59 8 10, 80 940 Audit Adjustments Refund of FUTA tax resulting from Audit Adjustments
60 8 10, 80 940 Other Refund of FUTA tax resulting from causes other than Lines 56–59
61 3 02, 23,
31, 32,
33, 34,
38
Corporation Income Prior Year Form 1120— Original Settlement— Refund of prior year tax return without remittance, where refund exceeds remittance, where refund is equal to or less than amount of remittance received with return.
62 3 02, 23
31, 32
33, 34
38
Corporation Income Current Year Form 1120— Original Settlement— Refund of current year tax return without remittance, where refund exceeds remittance, where refund is equal to or less than amount of remittance received with return.
63 3 02, 23,
31, 32
33, 34
38
Corporation Income DP adjustment Refund of tax return resulting from a Data Processing adjustment with a 54 Doc Code (other than TC 295 or TC 299). Form 1120.
64 3 02, 23,
31, 32
33, 34
38
Corporation Income Audit Adjustment Refund of tax return resulting from an Audit adjustment with a 47 Doc Code (other than TC 305 or TC 309).
65 3 02, 23, 31
32, 33
34, 38,
Corporation Income Other Form 1120 refund resulting from causes other than Lines 61–64 and 66–68. Refund of Form 8697.
66 3 02, 23,
31, 32
33, 34
38
Corporation Income Tentative Carryback Refund of tax return resulting from a Data Processing adjustment of a carryback or tentative carryback claim, TC 295 or 299 with a transaction date later than TC 305 or 309. Form 1120.
67 3 07 Corporation Income Mortgage Investment Form 1066— Refund of tax resulting from Form 1066, U.S. Real Estate Mortgage Investment conduit Income Tax Return.
68 3 02, 23
31,32,
33, 34
38
Corporation Income Tentative Carryback Refunds of tax return resulting from an Audit adjustment of a carryback or tentative claim, TC 295 or 299. Form 1120.
69 Reserved    
70 4   Alcohol Fuel Credit for Alcohol used as Fuel
71 4 03, 45 Excise HTF Gas used on Farm Gasoline used on farm, F–8849 with F–4136
72 4 03, 45 Excise HTF Gasahol Gasohol Alcohol mixtures, F-4136. Gasohol Claims: Interest allowed if it takes over 20 days to process. F-8849 Quarterly Claims by F-1065 Partnerships (Begin 1989) with F-4136
73 4 03, 45 Excise HTD Diesel Diesel Fuel Public Law 95-618 Off Highway Business Use
74 4 03, 45 Special Motor Fuel SMF on F–8849 Claims with F–4136 Public Law 95–618 (1–1–79)
75 4 02, 05
21, 22
30, 32, 33, 34, 67
Excise HTF Gas Taxicabs Qualified Diesel-Powered Highway Vehicle Purchase, F4136.
76 4 03, 45 Excise HTF Buses Diesel Fuel-Public Law 95-618 (1-1-79) F-8849 Claims with F-4136. Intercity, Local, or School Buses, and Off Highway Business Use.
77 4 03, 45 Excise AATF Gas Mfgrs. Tax Gasoline exempt from tax being mixed with Alcohol.
78 4 03, 45 Excise AATF Gas Retailer’s Tax Airport and Airway gasoline (Retailer’s tax) F–8849 claims with F–4136
79 4 03, 45 Excise AATF Other Aviation Fuel Aviation Fuels used for Commercial Use, F-4136.
80 4   Excise AATF Aircraft Use Tax Passenger Ticket Tax Law expired 12-31-1995
81 4   Excise Alcohol Repealed 8-23-88 Final TXPD 8809
82 4 40, 41 Excise Tobacco IRS Numbers other than 3X
83 4 03, 45 Excise Retailer Retailer’s excise tax if the largest liability refunded is Group I (abstract numbers 9 through 13) in comparison with Group III (all other abstract numbers not designated).
84 4 03, 45 Excise Manufacturers Excise tax refund if the largest liability is Group II (abstract numbers 32–49)
85 2 55, 23 Assessment of Misc. Penalties Refunds resulting from non-return related civil penalties. Refund of Form 8278.
  3 13   Refunds resulting from non-return related civil penalties. Refund of Form 8278.
86 0-6 29 IRA Benefit Plans Refunds on Forms 5329
  0 74 IRA, Benefit Plans Refunds on Forms 5330, 5301, 5303
  6 74 IRA, Benefit Plans Refunds on Form 5307, 5310, 5500, 5500C.
  6 74 IRA, Benefit Plans Refunds on Form 5330
87 3, 6 33 Exempt Organizations Refunds on Form 990-C
  3, 6 34 Exempt Organizations Refunds on Form 990-T
  4 67 Exempt Organizations Refunds on Form 990EZ
  4, 6 67 Exempt Organizations Refunds on Form 990
88 4, 6 36 U.S. Fiduciary Inc. for Estates & Trusts Refunds on Forms 1041 and 1041A
  4, 6 37 U.S. Fiduciary Inc. for Estates & Trusts Refunds on Form 5227
  4, 6 57 U.S. Fiduciary Inc. for Estates & Trusts Refunds on Forms 5227 and 6069
  6 89 U.S. Fiduciary Inc. Refunds on Form 8612
89 4, 6 44 Return of Private Foundation Refunds on Form 990PF
90 1 16 945 Prior Year Refund of employment tax overpayment on prior year Form 945
91 1 16 945 Current Year Refund of employment tax overpayment on current year Form 945
92 1 16 945 DP Adjustment Refund of employment tax overpayment resulting from Data Processing adjustments
93 1 16 945 Audit Adjustments Refund of employment tax overpayment resulting from Audit adjustments
94 1 16 945 Other Refund of employment tax overpayment resulting from causes other than Lines 90–93
95 4, 6 50 Excise Tax Return Refunds on Form 4270
  6 66    
96 4 63 Tax on Wagering Refunds on Form 11 C
  4 64   Refunds on Form 730
  6 94   Refunds on Form 11
    96   Refunds on Form 11 C
    97   Refunds on Form 730
97 6 81 Foreign Business Refunds on Form 926
98 6 56 Black Lung Refunds on Form 990BL
    57   Refunds on Form 6069/5227
99 4 03 Other Refunds on Form 720
    60   Refunds on Form 2290
  6 45   Refunds on Form 720
    93   Refunds on Form 2290
    46   Refunds on Form 5734
    70   Refunds on Form 5811
    27   Refunds on Form 8725

Definitions:

(1) Current Year (BMF Refunds)— A current year return refund is one occurring with 12 months of tax period ending date (within 3 months for Forms 941 and 942).
(2) Prior Year (BMF Refunds)— A prior year return refund is one occurring 13 months or more subsequent to the tax period ending date (4 months or more for Forms 941 and 942). Contact the Revenue Accounting Control System of the Accounting Branch, T:S:R:R: for additional instructions or information. Telephone 202–283–0121, Project 617 Refunds Paid Program.
Note: Refunds applicable to the HTF and the AATF. The law forbids payment of interest on quarterly fuel tax refunds claimed via Form 843 Claim with supporting Form 4136 attached. See IRS Publication 378, Fuel Tax Credits. Interest is allowed if the claim is attached to an income tax return.

Exhibit 4.4.19-3  (07-11-2005)
Form 5792— Request for IDRS Generated Refund (IGR)

Form 5792

(Reference IRM 4.4.19.7.2)


Section I.

1) TIN and File Source— EIN or SSN.
2) MFT Code
3) Tax Period— Enter in YYYYMM order. Exception: MFT 52 is 000000.
4) Name Control.
5) TC840 amount— allowable interest plus overpayment amount.
6) TC770 amount— amount of allowable interest.
7) Overpayment amount. TC 840 minus TC 770
8) Line Number. This is the reason for the refund. See Exhibit 4.4.19-2
9) Interest Indicator-Enter:
 R— for restricted interest
 N— for normal interest
 0— for zero interest

Note:

If no interest is paid, N cannot be used. If any interest is paid, zero cannot be used.


10) ULC Code (Universal Location Code, formerly the District Office code). It is normally unnecessary to enter a code. In most cases, the system will enter the code automatically. If an entry must be made in this area, research Document 6209, Chapter 8, Section 22, "Master File, IDRS Location Codes" . 
11) Sequence number. This block is ONLY used by the person who actually inputs the document information to IDRS.
12) Block Series No. area is used to generate a DLN in a specific blocking series. Most refunds that use this area will be 9, for injured spouse (not innocent spouse) cases. A 3 is used for Form 4466 processing and a 6 for reclamation in forgery cases. Most refunds do not require an entry in this area.
13) 1st name line. Unless there is a third party, or only one person on a joint account is to receive the refund, this line should match EXACTLY the information on the entity (INOLES or ENMOD).
14) 2nd name line. If necessary
15) 3rd name line. If necessary
16) 4th name line. If necessary
17) Street address or P.O. number.
18) City, State, Zip. Self-explanatory
19) Remarks. Any additional necessary information that is not readily available on the account or attached documents.
20) DLN of return. Use the DLN that is listed on TXMOD, line 2, page 1, left hand side.
21) Bankruptcy code case. Check only if there is a bankruptcy involved.
22) TC 130. Check only if there is a TC130 on the account. Unless there are extenuating circumstances, the account that the TC130 refers to should be paid.

Section II. Check all boxes that apply. Be certain to give a reason for the manual refund authority (IRM or IRC reference), and type of interest. The By Pass Indicator is REQUIRED on all Forms 5792.

Section III. Interest Computation. List interest computation dates as appropriate. In many cases, there are too many dates to list them all on the form. You may instead state in this area, DMI, TaxInterest, or the type of computation used and attach those computations.

Section IV. Entries are self-explanatory.


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