3.11.6 Data Processing (DP) Tax Adjustments

Manual Transmittal

November 04, 2021

Purpose

(1) This transmits revised IRM 3.11.6, Returns and Documents Analysis - Data Processing (DP) Tax Adjustments.

Material Changes

(1) IRM 3.11.6.1.2, Authority - Added The Consolidated Appropriations Act of 2021 and the American Rescue Plan Act of 2021 were added due to their impact on amended return processing. IPU 21U0798 issued 06-03-2021.

(2) IRM 3.11.6.1.6, Acronyms - Added a new acronym that was not previously listed. IPU 21U0108 issued 01-20-2021.

(3) IRM 3.11.6.1.7, Related Resources - The ESTAB 2.0 tool has been replaced with the eClerical tool and added xMend. IPU 21U0108 issued 01-20-2021.

(4) IRM 3.11.6.1.7, Related Resources - Added IDRS Command Codes used when processing amended returns for SP 1040-X employees to verify they have the required CC’s for their position. IPU 21U0995 issued 07-29-2021.

(5) IRM 3.11.6.1.8, Document Perfection Operation (DPO) Submission Processing (SP) 1040-X Organization Function Program (OFP) Information - Added new OFP information for scanned paper returns to CIS for reporting purposes. IPU 20U1284 12-03-2020.

(6) IRM 3.11.6.1.9, Correspondence Imaging System (CIS) Roles- Added the CIS roles for SP 1040-X to help employees know what permissions are available in CIS. IPU 21U0995 issued 07-29-2021.

(7) IRM 3.11.6.2, General Form 1040-X Information - Added scanned image processing instructions and when IAT tools are required to be used to ensure consistency. IPU 20U1284 12-03-2020.

(8) IRM 3.11.6.2, General Form 1040-X Information - Moved determining a superseding, duplicate or amended return instructions and multiple return instructions to the Preliminary Review of Form 1040-X/Amended Return subsection. IPU 21U0037 issued 01-04-2021.

(9) IRM 3.11.6.2, General Form 1040-X Information - Added instructions when an IAT tool is down to ensure processing is not interrupted. IPU 21U0108 issued 01-20-2021.

(10) IRM 3.11.6.2, General Form 1040-X Information - Added instructions to address SP 1040-X receiving loose Form 4868. IPU 21U0793 issued 06-01-2021.

(11) ) IRM 3.11.6.2, General Form 1040-X Information - Removed dates when 1040-X e-file began and added 2021 tax form information for upcoming filing season.

(12) IRM 3.11.6.2.1, Processing Time Frames and Suspense Time Frames- Added exception stating SP 1040-X is operating under peak processing period guidelines until further notice due to pandemic. IPU 21U0171 issued 01-29-2021.

(13) IRM 3.11.6.2.1, Processing Time Frames and Suspense Time Frames - Added FIFO information to ensure consistency. IPU 21U0753 issued 05-20-2021.

(14) IRM 3.11.6.2.1, Processing Time Frames and Suspense Time Frames - Updated processing time frames to account for SP 1040-X cases that are e-filed and scanned. IPU 21U1151 issued 10-07-2021.

(15) IRM 3.11.6.2.2, Computer Paragraph (CP) Notices - Removed outdated Statute clearance instructions. IPU 20U1284 12-03-2020.

(16) IRM 3.11.6.2.2, Computer Paragraph (CP) Notices - Added new Form 15110, Form 15111, and Form 15112 instructions. IPU 21U0753 issued 05-20-2021.

(17) RM 3.11.6.2.2, Computer Paragraph (CP) Notices - Updated when Schedule 8812 must be attached due to different tax year requirements.

(18) IRM 3.11.6.2.4, Controlling Cases on the Integrated Data Retrieval System (IDRS) - Added clarification for controlling scanned cases, updated Fresno Primary IDRS number for MeF and Scanned cases, and added queue numbers for Mef and scanned returned from AM. IPU 20U1284 12-03-2020.

(19) IRM 3.11.6.2.4, Controlling Cases on the Integrated Data Retrieval System (IDRS) - Deleted note and table. IPU 21U0793 issued 06-01-2021.

(20) IRM 3.11.6.2.4.1, Submission Processing MEFS and MEFP Generic Queue Management - New subsection added to provide instruction when cases are received by SP in error. IPU 21U1126 issued 09-24-2021.

(21) IRM 3.11.6.2.5, Working Trail - Added working trail instructions for MeF and CIS cases to avoid confusion with paper processing instructions. IPU 21U0037 issued 01-04-2021.

(22) IRM 3.11.6.2.5, Working Trail - Updated working trail elements to provide additional instructions when processing a CIS case.

(23) IRM 3.11.6.2.6, Loose Correspondence and Documents - Added instructions for MEFS cases when the CIS image is of a form or schedule without a return. IPU 21U0108 issued 01-20-2021.

(24) IRM 3.11.6.2.6, Loose Correspondence and Documents - Added instructions for MEFS case if the CIS image is other than a loose form or schedule. IPU 21U0390 issued 03-15-2021.

(25) IRM 3.11.6.2.6, Loose Correspondence and Documents - Revised example to ensure proper processing instructions are followed.

(26) IRM 3.11.6.2.7, Related IRMs, Documents, Publications, and Websites - Added link to the Document Routing Guide help with routing cases. IPU 20U1284 12-03-2020.

(27) IRM 3.11.6.3, Preliminary Review of Form 1040-X/Amended Return - Added determining a superseding, duplicate or amended return instructions and multiple return instructions. IPU 21U0037 issued 01-04-2021.

(28) IRM 3.11.6.3, Preliminary Review of Form 1040-X/Amended Return - Updated the simple and complex split image instructions. IPU 21U0108 issued 01-20-2021.

(29) IRM 3.11.6.3, Preliminary Review of Form 1040-X/Amended Return - Clarified instructions when multiple open SP CIS cases are present. IPU 21U0911 issued 07-02-2021.

(30) IRM 3.11.6.3, Preliminary Review of Form 1040-X/Amended Return - Added other CIS case conditions that require a complex split image request to avoid commingled cases.

(31) IRM 3.11.6.3.1, Taxpayer Identification Number (TIN) - Added Letter 178C instructions. IPU 20U1284 12-03-2020.

(32) IRM 3.11.6.3.1, Taxpayer Identification Number (TIN) -Added instructions to update case data and moved correspondence instructions to the Correspondence Table of Issues, C-Letters and Paragraph Fill-ins subsection. IPU 21U0037 issued 01-04-2021.

(33) IRM 3.11.6.3.1, Taxpayer Identification Number (TIN) - Fixed broken link. IPU 21U0108 issued 01-20-2021.

(34) IRM 3.11.6.3.1.1, Individual Taxpayer Identification Number (ITIN) Status - Added Letter 178C instructions. IPU 20U1284 12-03-2020.

(35) IRM 3.11.6.3.1.1, Individual Taxpayer Identification Number (ITIN) Status - Updated Letter 178C instructions. IPU 21U0037 issued 01-04-2021.

(36) IRM 3.11.6.3.1.1, Individual Taxpayer Identification Number (ITIN) Status - Updated to clarify adjustment procedures if at least one ITIN is active and a math error is present. IPU 21U1126 issued 09-24-2021.

(37) IRM 3.11.6.3.2, Tax Period - Added Letter 178C instructions. IPU 20U1284 12-03-2020.

(38) IRM 3.11.6.3.2, Tax Period - Added case data instructions and moved correspondence instructions to the Correspondence Table of Issues, C-Letters and Paragraph Fill-ins subsection. IPU 21U0037 issued 01-04-2021.

(39) IRM 3.11.6.3.2, Tax Period - Fixed broken link. IPU 21U0108 issued 01-20-2021.

(40) IRM 3.11.6.3.3, Received Date - Added MEFP received date and electronic postmark information. IPU 21U0108 issued 01-20-2021.

(41) IRM 3.11.6.3.3, Received Date - Added box to table to address multiple images on a case to ensure the correct received is used when processing the case.

(42) IRM 3.11.6.3.3.1, Determining Timeliness - Added a reminder about MEFP received date and electronic postmark. IPU 21U0108 issued 01-20-2021.

(43) IRM 3.11.6.3.3.1, Determining Timeliness - Added due date for TY 2020 returns since it is different than April 15th. IPU 21U1029 issued 08-11-2021.

(44) IRM 3.11.6.3.3.2, Superseding Returns - Added tax year due dates for 2019 and 2020 since they are different than April 15th.

(45) IRM 3.11.6.3.4, Processing Presidential Election Campaign Fund (PECF) Requests - Added clarification for processing PECF on scanned returns. IPU 20U1284 12-03-2020.

(46) IRM 3.11.6.3.4, Updating Case Data - Inserted new subsection with instructions on updating case data. IPU 21U0037 issued 01-04-2021.

(47) IRM 3.11.6.3.4, Updating Case Data - Clarified instructions when case data is incorrect. IPU 21U0171 issued 01-29-2021.

(48) IRM 3.11.6.3.4, Updating Case Data - Added elements of Case data for SP to ensure the CIS case information is correct.

(49) IRM 3.11.6.3.5, Processing Presidential Election Campaign Fund (PECF) Requests - Added filing dates for to ensure proper processing of PECF requests.

(50) IRM 3.11.6.4, Sorting, Routing, and Priority Processing - Added clarification for reassigning/rerouting scanned returns. IPU 20U1284 12-03-2020.

(51) IRM 3.11.6.4, Sorting, Routing, and Priority Processing - Added MEFP and MEFS and clarified example. IPU 21U0037 issued 01-04-2021.

(52) IRM 3.11.6.4, Sorting, Routing, and Priority Processing - Added a caution to look for additional routing criteria when processing MEFP and MEFS cases. IPU 21U0108 issued 01-20-2021.

(53) IRM 3.11.6.4, Sorting, Routing, and Priority Processing - Added Office of Fraud Enforcement (OFE) to the priority list. IPU 21U0390 issued 03-15-2021.

(54) IRM 3.11.6.4, Sorting, Routing, and Priority Processing - Added Taxpayer Protection Program (TPP) to the priority list. IPU 21U0561 issued 04-12-2021.

(55) IRM 3.11.6.4, Sorting, Routing, and Priority Processing - Added MEFS Form 1040-X conversion to Form 1040 or Form 6114 instructions. IPU 21U0911 issued 07-02-2021.

(56) IRM 3.11.6.4, Sorting, Routing, and Priority Processing - Added an exception to prevent E-1 errors when reassigning a case.

(57) IRM 3.11.6.4.1 Disaster Claims - Removed note to ensure consistent routing procedures.

(58) IRM 3.11.6.4.1.1, Processing a Disaster Claim - Added Letter 178C instructions when corresponding. IPU 20U1284 12-03-2020.

(59) IRM 3.11.6.4.1.1, Processing a Disaster Claim - Moved correspondence instructions to the Correspondence Table of Issues, C-Letters and Paragraph Fill-ins subsection and added note regarding the RFSCD. IPU 21U0037 issued 01-04-2021.

(60) IRM 3.11.6.4.1.1, Processing a Disaster Claim - Updated routing instructions to ensure consistent routing procedures.

(61) IRM 3.11.6.4.2, Carryback/Carryforward - Rewrote subsection to better clarify carryforward and carryback identification. IPU 21U0108 issued 01-20-2021.

(62) IRM 3.11.6.4.2, Carryback/Carryforward - Updated NOL claim information to ensure accurate identification of claims for routing.

(63) IRM 3.11.6.4.3, Identity Theft - Removed TC 971 AC 121 instructions and added CC TRDBV instructions with a TC 971 AC 124. IPU 20U1284 12-03-2020.

(64) IRM 3.11.6.4.3, Identity Theft - Clarified dependent ID Theft identification and routing instructions. IPU 21U0171 issued 01-29-2021.

(65) IRM 3.11.6.4.3, Identity Theft - Removed FSC. IPU 21U1029 issued 08-11-2021.

(66) IRM 3.11.6.4.3, Identity Theft - Updated routing instructions to ensure consistency.

(67) IRM 3.11.6.4.3.1, Taxpayer Protection Program (TPP) - New subsection for TPP cases. IPU 21U0561 issued 04-12-2021.

(68) IRM 3.11.6.4.4, Statute Review - Added scanned case reassignment instructions. IPU 20U1284 12-03-2020.

(69) IRM 3.11.6.4.4, Statute Review - Added instructions to update case data. IPU 21U0037 issued 01-04-2021.

(70) IRM 3.11.6.4.4, Statute Review - Revised statute review instructions to route cases with tax increases and credit decreases to statute. IPU 21U0108 issued 01-20-2021.

(71) IRM 3.11.6.4.4, Statute Review - Added tax increase and credit decrease and TC 971 AC 014 instructions to table. IPU 21U0171 issued 01-29-2021.

(72) IRM 3.11.6.4.4, Statute Review - Added a table for MEFP and MEFS cases, and paper cases. IPU 21U0390 issued 03-15-2021.

(73) IRM 3.11.6.4.4, Statute Review - Added exception for original delinquent returns (No TC 150) to bypass statute review. IPU 21U0561 issued 04-12-2021.

(74) IRM 3.11.6.4.4, Statute Review - Added a reminder and local procedure instructions to ensure proper routing.. IPU 21U0911 issued 07-02-2021.

(75) IRM 3.11.6.4.4.1, Processing Statue Cases - Added instructions to update case data. IPU 21U0037 issued 01-04-2021.

(76) IRM 3.11.6.4.4.1, Processing Statue Cases - Added no consideration procedures and removed CB/CF. IPU 21U0108 issued 01-20-2021.

(77) IRM 3.11.6.4.4.1, Processing Statue Cases - Moved tax increase and credit decrease and TC 971 AC 014 instructions. IPU 21U0171 issued 01-29-2021.

(78) IRM 3.11.6.4.4.1, Processing Statue Cases - Added another box of routing criteria if the case is within 90 days of the ASED or the ASED is expired. IPU 21U0390 issued 03-15-2021.

(79) IRM 3.11.6.4.4.1, Processing Statue Cases - Added RSED information for TY 2017 returns. IPU 21U1029 issued 08-11-2021.

(80) IRM 3.11.6.4.4.1, Processing Statue Cases - Updated routing instructions to ensure consistency.

(81) IRM 3.11.6.4.5, Taxpayer Advocate Service Cases (TAS) - Added instructions when processing e-filed cases and scanned cases. IPU 20U1284 12-03-2020.

(82) IRM 3.11.6.4.5, Taxpayer Advocate Service Cases (TAS) - Added processing instructions on open TAS cases. IPU 21U0171 issued 01-29-2021.

(83) IRM 3.11.6.4.5, Taxpayer Advocate Service Cases (TAS) - Added missing information correspondence instructions. IPU 21U0390 issued 03-15-2021.

(84) IRM 3.11.6.4.5, Taxpayer Advocate Service Cases (TAS) - Added instruction to include local procedures. SERP Feedback # 202102132. IPU 21U0995 issued 07-29-2021.

(85) IRM 3.11.6.4.5, Taxpayer Advocate Service Cases (TAS) - Removed FSC. IPU 21U1029 issued 08-11-2021.

(86) IRM 3.11.6.4.5.1, TAO 2021 (Austin Only) - New subsection to process cases identified as TAO 2021. IPU 21U0753 issued 05-20-2021.

(87) IRM 3.11.6.4.5.1, TAO 2021 (Austin Only) - Updated reassignment number. IPU 21U0798 issued 06-03-2021.

(88) IRM 3.11.6.4.6, Frivolous Claims - Updated routing instructions when sending a return to the FRP Coordinator. IPU 20U1284 12-03-2020.

(89) IRM 3.11.6.4.7, Criminal Investigation (CI) Scheme Development Center (SDC) - Added SDC stop numbers. IPU 20U1284 12-03-2020.

(90) IRM 3.11.6.4.7, Criminal Investigation (CI) Scheme Development Center (SDC) - Added table with updated routing instructions. IPU 21U0911 issued 07-02-2021.

(91) IRM 3.11.6.4.8, Return Integrity and Verification Operations (RIVO) Guidance - Added instructions to send e-filed cases and CIS cases worked by SP to Archive. IPU 20U1284 12-03-2020.

(92) IRM 3.11.6.4.8, Return Integrity and Verification Operations (RIVO) Guidance - Updated routing address. IPU 21U0037 issued 01-04-2021.

(93) IRM 3.11.6.4.8, Return Integrity and Verification Operations (RIVO) Guidance - Updated Category Code from "QRPA" to "AQC2" per RIVO request. IPU 21U0911 issued 07-02-2021.

(94) IRM 3.11.6.4.8, Return Integrity and Verification Operations (RIVO) Guidance - Removed funny box instructions. IPU 21U0390 issued 03-15-2021.

(95) IRM 3.11.6.4.8, Return Integrity and Verification Operations (RIVO) Guidance - Updated routing instructions to ensure consistency.

(96) IRM 3.11.6.4.9, Examination - Added link to IRM 3.11.6.4.9.3. IPU 21U0390 issued 03-15-2021.

(97) IRM 3.11.6.4.9.1, Category A (CAT-A) Criteria - Added MEFP and MEFS instructions. IPU 21U0911 issued 07-02-2021.

(98) IRM 3.11.6.4.9.1, Category A (CAT-A) Criteria - Updated routing instructions to ensure consistency.

(99) IRM 3.11.6.4.9.1.1, SP MeF and SP CIS Cases Returned From CAT-A. New subsection to address SP MeF and SP CIS cases returned from Exam CAT-A Classifiers. IPU 20U1284 12-03-2020.

(100) IRM 3.11.6.4.9.2, Exam/-L Freeze Claim Processing - Added Hold Code 1 instructions. IPU 20U1284 12-03-2020.

(101) IRM 3.11.6.4.9.3, Office of Fraud Enforcement (OFE) - Suspicious Case Referral - New subsection to address suspicious cases. IPU 21U0390 issued 03-15-2021.

(102) IRM 3.11.6.4.9.3, Office of Fraud Enforcement (OFE) - Added exception for Identity Theft. IPU 21U0561 issued 04-12-2021.

(103) IRM 3.11.6.4.9.3, Office of Fraud Enforcement (OFE) - Added instruction to include local procedures. SERP Feedback # 202102132. IPU 21U0995 issued 07-29-2021.

(104) IRM 3.11.6.4.9.3, Office of Fraud Enforcement (OFE) - Removed FSC due to consolidation.

(105) IRM 3.11.6.4.10, Automated Underreporter (AUR) - Added fax instructions for MEFP and MEFS cases. IPU 21U0911 issued 07-02-2021.

(106) IRM 3.11.6.4.10, Automated Underreporter (AUR) - Clarified fax instructions for MEFP and MEFS cases. IPU 21U0995 issued 07-29-2021.

(107) IRM 3.11.6.4.10, Automated Underreporter (AUR) - Updated paragraph references. SERP Feedback 202102320. IPU 21U1029 issued 08-11-2021.

(108) IRM 3.11.6.4.12, Form W-7 and ITIN Research (Austin Only) - Added processing instructions when working a scanned case. IPU 20U1284 12-03-2020.

(109) IRM 3.11.6.4.12, Form W-7 and ITIN Research (Austin Only) - Added math error instructions. IPU 21U0561 issued 04-12-2021.

(110) IRM 3.11.6.4.12, Form W-7 and ITIN Research (Austin Only) - Changed Entity route to Batching. SERP Feedback #202101535. IPU 21U0753 issued 05-20-2021.

(111) IRM 3.11.6.4.12, Form W-7 and ITIN Research (Austin Only) - Changed Form 3471 to Form 3471-E due to ITIN exclusively using the Form 3471-E. SERP Feedback 202102399. IPU 21U1126 issued 09-24-2021.

(112) IRM 3.11.6.4.14, Open Cases/Open Control Base - Removed suspending return instructions. IPU 20U1284 12-03-2020. IPU 20U1284 12-03-2020.

(113) IRM 3.11.6.4.14, Open Cases/Open Control Base - Updated AM and SC control base identification. IPU 21U1029 issued 08-11-2021.

(114) IRM 3.11.6.4.14, Open Cases/Open Control Base - Updated open case procedures to clarify when to route a case and when to work a case.

(115) IRM 3.11.6.4.15, Accounts Management Cases - Reminder TC 150 must be posted is now a paragraph. IPU 20U1284 12-03-2020.

(116) IRM 3.11.6.4.15, Accounts Management Cases - Updated reference title. IPU 21U0037 issued 01-04-2021.

(117) IRM 3.11.6.4.18, Collection Function Cases - Added Form 9465 instructions when attached as a PDF to a MeF case. IPU 20U1284 12-03-2020.

(118) IRM 3.11.6.4.18, Collection Function Cases - Added ASFR e-fax instructions. IPU 21U0753 issued 05-20-2021.

(119) IRM 3.11.6.4.18.1, Compliance Services Collection Operations (CSCO) - New subsection to specify collections routing to CSCO. IPU 21U0390 issued 03-15-2021.

(120) IRM 3.11.6.4.18.1, Compliance Services Collection Operations (CSCO) - Added Form 15103 instructions. IPU 21U0753 issued 05-20-2021.

(121) IRM 3.11.6.4.18.1, Compliance Services Collection Operations (CSCO) - Added CP 59 instructions. IPU 21U0793 issued 06-01-2021.

(122) IRM 3.11.6.4.18.2, Automated Collection Systems (ACS) - New subsection to specify collections routing to ACS. IPU 21U0390 issued 03-15-2021.

(123) IRM 3.11.6.4.18.3, Offer In Compromise (OIC) - New subsection to specify collections routing to OIC. IPU 21U0390 issued 03-15-2021.

(124) IRM 3.11.6.4.18.4, Field Collection Cases - New subsection to specify collections routing to Field Collection. IPU 21U0390 issued 03-15-2021.

(125) IRM 3.11.6.4.18.4, Field Collection Cases - Fixed broken link. IPU 21U0561 issued 04-12-2021.

(126) IRM 3.11.6.4.18.5, Automated Substitute For Return (ASFR) and Non-Flier Return (NFR)- New subsection to specify collections routing to ASFR and NFR. IPU 21U0390 issued 03-15-2021.

(127) IRM 3.11.6.4.18.5, Automated Substitute For Return (ASFR) and Non-Flier Return (NFR) - Added e-fax instructions. IPU 21U0753 issued 05-20-2021.

(128) IRM 3.11.6.4.19, Innocent Spouse (Form 8857) - Added instructions for processing MeF and scanned cases and added a table. IPU 20U1284 12-03-2020.

(129) IRM 3.11.6.4.23, Military Retirement Benefit Claims - Deleted subsection. IPU 21U0753 issued 05-20-2021.

(130) IRM 3.11.6.4.24.1, Transaction Code (TC) 971 and Action Codes - Added new TC 971 action codes.

(131) IRM 3.11.6.4.25.1, Transaction Code (TC) 971 and Action Codes - Added scanned cases to AC 010 and clarified CCISO input AC 065. IPU 20U1284 12-03-2020.

(132) IRM 3.11.6.5, Forms 1040-X Processed through the Integrated Submission and Remittance Processing (ISRP) Input - Updated reference. IPU 21U0037 issued 01-04-2021.

(133) IRM 3.11.6.6, Screening Criteria for Processable Return, Added MEFS Form 1040-X conversion to Form 1040 or Form 6114 instructions. IPU 21U0911 issued 07-02-2021.

(134) IRM 3.11.6.6.1, TC 150 Research (No TC 150) - Updated reference title. IPU 21U0037 issued 01-04-2021.

(135) IRM 3.11.6.6.1, TC 150 Research (No TC 150) - Replaced ERS CC FFINQ research with RRD, CC ERINV, and CC ERINV@. IPU 21U0171 issued 01-29-2021.

(136) IRM 3.11.6.6.1, TC 150 Research (No TC 150) - Added reminder for ERS status routing instructions. IPU 21U0390 issued 03-15-2021.

(137) IRM 3.11.6.6.1, TC 150 Research (No TC 150) - Added new ERS status for suspense and routing instructions. IPU 21U0561 issued 04-12-2021.

(138) IRM 3.11.6.6.1, TC 150 Research (No TC 150) - Removed FSC. IPU 21U1029 issued 08-11-2021.

(139) IRM 3.11.6.6.1, TC 150 Research (No TC 150) - Updated ERS routing instructions to address cases where the ERS suspense period has lapsed and the TC 150 still has not posted.

(140) IRM 3.11.6.6.2, Form 1040-X with No Form 1040 Attached (No TC 150) - Added converting 1040-X to TC 150 instructions. IPU 21U0037 issued 01-04-2021.

(141) IRM 3.11.6.6.2, Form 1040-X with No Form 1040 Attached (No TC 150) - Added per local procedures when routing. IPU 21U0911 issued 07-02-2021.

(142) IRM 3.11.6.6.2, Form 1040-X with No Form 1040 Attached (No TC 150) - Added instructions to prevent erroneous correspondence in original processing. IPU 21U1126 issued 09-24-2021.

(143) IRM 3.11.6.6.3, Form 1040 Attached to Form 1040-X - Added table for MEFP and MEFS instructions. IPU 21U0171 issued 01-29-2021.

(144) IRM 3.11.6.6.3, Form 1040 Attached to Form 1040-X - Clarified when to add signature annotation on MEFS cases. IPU 21U0390 issued 03-15-2021.

(145) IRM 3.11.6.6.3, Form 1040 Attached to Form 1040-X - Added additional MEFS No TC 150 scenarios. IPU 21U0793 issued 06-01-2021.

(146) IRM 3.11.6.6.3, Form 1040 Attached to Form 1040-X - Added per local procedures when routing. IPU 21U0911 issued 07-02-2021.

(147) IRM 3.11.6.6.4, Amended Form 1040 with No Form 1040-X Attached - Updated reference link. IPU 21U0561 issued 04-12-2021.

(148) IRM 3.11.6.6.4, Amended Form 1040 with No Form 1040-X Attached - Added table for MEFS and paper cases. IPU 21U0753 issued 05-20-2021.

(149) IRM 3.11.6.6.5, Duplicate Returns and Identical Open CIS Cases - Added reminder for open cases to another tax examiner at your service center. IPU 21U0911 issued 07-02-2021.

(150) IRM 3.11.6.6.7, Signature - Added 178C correspondence instructions. IPU 20U1284 12-03-2020.

(151) IRM 3.11.6.6.7, Signature - Updated reference link. IPU 21U0793 issued 06-01-2021.

(152) IRM 3.11.6.6.8, Centralized Authorization File (CAF) - Form 2848, Power of Attorney (POA) and Form 8821 (TIA) and General /Durable POAs - Added 178C correspondence instructions. IPU 20U1284 12-03-2020.

(153) IRM 3.11.6.6.8, Centralized Authorization File (CAF) - Form 2848, Power of Attorney (POA) and Form 8821 (TIA) and General /Durable POAs - Moved correspondence instructions to the Correspondence Table of Issues, C-Letters and Paragraph Fill-ins subsection. IPU 21U0037 issued 01-04-2021.

(154) IRM 3.11.6.6.8, Centralized Authorization File (CAF) - Form 2848, Power of Attorney (POA) and Form 8821 (TIA) and General /Durable POAs - Added instructions to send Form 2848 to CAF when working MEFP and MEFS cases. IPU 21U0108 issued 01-20-2021.

(155) IRM 3.11.6.6.8, Centralized Authorization File (CAF) - Form 2848, Power of Attorney (POA) and Form 8821 (TIA) and General /Durable POAs - Removed FSC. IPU 21U1029 issued 08-11-2021.

(156) IRM 3.11.6.6.9, Schedule LEP, Request for Change in Language Preference - New subsection with Schedule LEP processing instructions. IPU 21U0995 issued 07-29-2021.

(157) IRM 3.11.6.6.9, Schedule LEP, Request for Change in Language Preference - Removed TC 972 instructions due to programming update and added instructions to address Schedule LEP filed by primary and secondary taxpayers. IPU 21U1151 issued 10-07-2021.

(158) IRM 3.11.6.6.10, Form 9000, Alternative Media Preference - New subsection with Form 9000 processing instructions.

(159) IRM 3.11.6.7, Processing Form 1040-X Using IDRS for Input of Adjustment - Deleted paragraph 2 because it was information that was not needed.

(160) IRM 3.11.6.7.1, Entity Changes - Added 178C correspondence instructions. IPU 20U1284 12-03-2020.

(161) IRM 3.11.6.7.1, Entity Changes - Moved correspondence instructions to the Correspondence Table of Issues, C-Letters and Paragraph Fill-ins subsection. IPU 21U0037 issued 01-04-2021.

(162) IRM 3.11.6.7.1, Entity Changes - Added FS 0 and FS 7 processing instructions- SERP Feedback #202100624. IPU 21U0390 issued 03-15-2021.

(163) IRM 3.11.6.7.1, Entity Changes - Added note to FS 3 changes to ensure credit eligibility procedures are followed. SERP Feedback # 202102602. IPU 21U1126 issued 09-24-2021.

(164) IRM 3.11.6.7.3, Master File Verification and Math Verification - Added 178C correspondence instructions. IPU 20U1284 12-03-2020.

(165) IRM 3.11.6.7.3, Master File Verification and Math Verification - Moved correspondence instructions to the Correspondence Table of Issues, C-Letters and Paragraph Fill-ins subsection. IPU 21U0037 issued 01-04-2021.

(166) IRM 3.11.6.7.3, Master File Verification and Math Verification - Added caution for UCE when performing master file verification. IPU 21U0753 issued 05-20-2021.

(167) IRM 3.11.6.7.4, Inputting a Corrected Adjustment and/or Setting a Math Error - Removed erroneous instructions. IPU 21U0108 issued 01-20-2021.

(168) IRM 3.11.6.7.5, Transaction Codes (TC), Item Reference Numbers (IRN), Credit Reference Numbers (CRN), and Penalty Reference Numbers (PRN) - Added CRNs for RRC and Form 7202. IPU 21U0390 issued 03-15-2021.

(169) IRM 3.11.6.7.5, Transaction Codes (TC), Item Reference Numbers (IRN), Credit Reference Numbers (CRN), and Penalty Reference Numbers (PRN) - Removed CRN for Form 8864. IPU 21U1029 issued 08-11-2021.

(170) IRM 3.11.6.7.5.2, Reason Codes (RC) - Added new reason codes and updated Figures 1 and 2.

(171) IRM 3.11.6.7.6.2, Reason Codes (RC) - Added reason codes for RRC and Form 7202. IPU 21U0390 issued 03-15-2021.

(172) IRM 3.11.6.7.6.2, Reason Codes (RC) - Updated reason code table. IPU 21U0561 issued 04-12-2021.

(173) IRM 3.11.6.7.6.2, Reason Codes (RC) - Changed the "UCE" reason code. IPU 21U0753 issued 05-20-2021.

(174) IRM 3.11.6.7.6.2, Reason Codes (RC) - The new Form 1099-NEC was added to the reason code list. IPU 21U1126 issued 09-24-2021.

(175) IRM 3.11.6.7.6.4, Priority Codes (PC) - Updated reference title. IPU 21U0037 issued 01-04-2021.

(176) IRM 3.11.6.7.6.5, Category Codes - Added IRRQ. IPU 21U0561 issued 04-12-2021.

(177) IRM 3.11.6.7.6.5, Category Codes - Moved category code IRRQ cases into the MEFP and MEFS table and added processing instructions. Updated Category Code from "QRPA" to "AQC2" per RIVO request. IPU 21U0911 issued 07-02-2021.

(178) IRM 3.11.6.7.6.5.1, Other Category Codes (CIS Cases only)- New subsection added to address cases received in error by tax examiners. IPU 21U1126 issued 09-24-2021.

(179) IRM 3.11.6.7.6.9, 1040-X Suspense Activity Code - New subsection specifying what activity code to use. IPU 20U1284 12-03-2020.

(180) IRM 3.11.6.7.6.9, 1040-X Suspense Activity Code - Added table for MEFP and MEFS suspense. IPU 21U0108 issued 01-20-2021.

(181) IRM 3.11.6.7.8.1, Unpostable Resolution (Use Local Procedures as Applicable) - Removed ACTON instruction. IPU 21U0037 issued 01-04-2021.

(182) IRM 3.11.6.8, Updating the Duplicate TIN OnLine (DUPOL) Database - Added to CAT-A. IPU 21U0171 issued 01-29-2021.

(183) IRM 3.11.6.8, Updating the Duplicate Taxpayer Identification Number (TIN) OnLine (DUPOL) Database - Added instruction for FS 3 changes to prevent erroneous credits. SERP Feedback # 202102602. IPU 21U1126 issued 09-24-2021.

(184) IRM 3.11.6.9, Credits - The entire subsection was revised to ensure consistency.

(185) IRM 3.11.6.9.1, Non-Refundable Credits - Added Letter 178C correspondence instructions. IPU 20U1284 12-03-2020.

(186) IRM 3.11.6.9.1, Non-Refundable Credits - Moved correspondence instructions to the Correspondence Table of Issues, C-Letters and Paragraph Fill-ins subsection. IPU 21U0037 issued 01-04-2021.

(187) IRM 3.11.6.9.1, Non-Refundable Credits - The entire subsection was revised to ensure consistency.

(188) IRM 3.11.6.9.1.1, Form 2441, Credit for Child and Dependent Care Expenses (Line 7) - Added Letter 178C correspondence instructions. IPU 20U1284 12-03-2020.

(189) IRM 3.11.6.9.1.1, Form 2441, Credit for Child and Dependent Care Expenses (Line 7) - Moved correspondence instructions to the Correspondence Table of Issues, C-Letters and Paragraph Fill-ins subsection. IPU 21U0037 issued 01-04-2021.

(190) IRM 3.11.6.9.1.1, Form 2441, Credit for Child and Dependent Care Expenses (Line 7) - The entire subsection was revised to ensure consistency.

(191) IRM 3.11.6.9.1.2, Schedule R, Credit for the Elderly or the Disabled - Added Letter 178C correspondence instructions. IPU 20U1284 12-03-2020.

(192) IRM 3.11.6.9.1.2, Schedule R, Credit for the Elderly or the Disabled - Moved correspondence instructions to the Correspondence Table of Issues, C-Letters and Paragraph Fill-ins subsection. IPU 21U0037 issued 01-04-2021.

(193) IRM 3.11.6.9.1.2, Schedule R, Credit for the Elderly or the Disabled - Fixed typo. IPU 21U0108 issued 01-20-2021.

(194) IRM 3.11.6.9.1.2, Schedule R, Credit for the Elderly or the Disabled -The entire subsection was revised to ensure consistency.

(195) IRM 3.11.6.9.1.3, Form 8863, Education Credits (Line 7) - Added Letter 178C correspondence instructions. IPU 20U1284 12-03-2020.

(196) IRM 3.11.6.9.1.3, Form 8863, Education Credits (Line 7) - Moved correspondence instructions to the Correspondence Table of Issues, C-Letters and Paragraph Fill-ins subsection. IPU 21U0037 issued 01-04-2021.

(197) IRM 3.11.6.9.1.3, Form 8863, Education Credits - Added correspondence instructions based on SERP Feedback # 202102602 changes. IPU 21U1126 issued 09-24-2021.

(198) IRM 3.11.6.9.1.3, Form 8863, Education Credits - Added tax year 2021 processing instructions and updated table.

(199) IRM 3.11.6.9.1.3.1, Lifetime Learning Credit - Added Letter 178C correspondence instructions. IPU 20U1284 12-03-2020.

(200) IRM 3.11.6.9.1.3.1, Lifetime Learning Credit - Moved correspondence instructions to the Correspondence Table of Issues, C-Letters and Paragraph Fill-ins subsection. IPU 21U0037 issued 01-04-2021.

(201) IRM 3.11.6.9.1.3.1, Lifetime Learning Credit - The entire subsection was revised to ensure consistency.

(202) IRM 3.11.6.9.1.3.2, American Opportunity Credit (AOTC) - Non-Refundable - Added Letter 178C correspondence instructions. IPU 20U1284 12-03-2020.

(203) IRM 3.11.6.9.1.3.2, American Opportunity Credit (AOTC) - Moved correspondence instructions to the Correspondence Table of Issues, C-Letters and Paragraph Fill-ins subsection. IPU 21U0037 issued 01-04-2021.

(204) IRM 3.11.6.9.1.3.2, American Opportunity Credit (AOTC) - The entire subsection was revised to ensure consistency.

(205) IRM 3.11.6.9.1.4, Form 8880, Credit for Qualified Retirement Savings Contributions - Added Letter 178C correspondence instructions. IPU 20U1284 12-03-2020.

(206) IRM 3.11.6.9.1.4, Form 8880, Credit for Qualified Retirement Savings Contributions - Moved correspondence instructions to the Correspondence Table of Issues, C-Letters and Paragraph Fill-ins subsection. IPU 21U0037 issued 01-04-2021.

(207) IRM 3.11.6.9.1.4, Form 8880, Credit for Qualified Retirement Savings Contributions - The entire subsection was revised to ensure consistency.

(208) IRM 3.11.6.9.1.5, Form 8910, Alternative Motor Vehicle Credit - Added correspondence instructions. IPU 20U1284 12-03-2020.

(209) IRM 3.11.6.9.1.5, Form 8910, Alternative Motor Vehicle Credit - Moved correspondence instructions to the Correspondence Table of Issues, C-Letters and Paragraph Fill-ins subsection. IPU 21U0037 issued 01-04-2021.

(210) IRM 3.11.6.9.1.5, Form 8910, Alternative Motor Vehicle Credit - Editorial changes. IPU 21U0911 issued 07-02-2021.

(211) IRM 3.11.6.9.1.5, Credit for Other Dependents (ODC) - Moved to new location (formerly 3.11.6.9.1.7) and the entire subsection was revised to ensure consistency.

(212) IRM 3.11.6.9.1.6, Form 8911, Form 8911, Alternative Fuel Vehicle Refueling Property Credit - New subsection to process Form 8911. IPU 21U0911 issued 07-02-2021.

(213) IRM 3.11.6.9.1.6, Child Tax Credit - Moved to new location (formerly 3.11.6.9.1.8) and the entire subsection was revised to ensure consistency.

(214) IRM 3.11.6.9.1.7, Child Tax Credit - Added Letter 178C instructions. IPU 20U1284 12-03-2020.

(215) IRM 3.11.6.9.1.7, Child Tax Credit - Moved correspondence instructions to the Correspondence Table of Issues, C-Letters and Paragraph Fill-ins subsection. IPU 21U0037 issued 01-04-2021.

(216) IRM 3.11.6.9.1.7, Credit for Other Dependents (ODC) - Subsection moved (formerly 3.11.6.9.1.6). IPU 21U0911 issued 07-02-2021.

(217) IRM 3.11.6.9.1.7, Form 8396, Mortgage Interest Credit - Moved to new location (formerly 3.11.6.9.1.9) and the entire subsection was revised to ensure consistency.

(218) IRM 3.11.6.9.1.8, Form 8396, Mortgage Interest Credit - Added Letter 178C instructions. IPU 20U1284 12-03-2020.

(219) IRM 3.11.6.9.1.8, Form 8396, Mortgage Interest Credit - Moved correspondence instructions to the Correspondence Table of Issues, C-Letters and Paragraph Fill-ins subsection. IPU 21U0037 issued 01-04-2021.

(220) IRM 3.11.6.9.1.8, Child Tax Credit- Subsection moved (formerly 3.11.6.9.1.7). IPU 21U0911 issued 07-02-2021.

(221) IRM 3.11.6.9.1.8, Form 5695, Residential Energy Credit - Moved to new location (formerly 3.11.6.9.1.9) and the entire subsection was revised to ensure consistency.

(222) IRM 3.11.6.9.1.9, Form 5695, Residential Energy Credit - Added Letter 178C instructions. IPU 20U1284 12-03-2020.

(223) IRM 3.11.6.9.1.9, Form 5695, Residential Energy Credit - Moved correspondence instructions to the Correspondence Table of Issues, C-Letters and Paragraph Fill-ins subsection. IPU 21U0037 issued 01-04-2021.

(224) IRM 3.11.6.9.1.9, Form 5695, Residential Energy Credit - Updated eligibility criteria. IPU 21U0561 issued 04-12-2021.

(225) IRM 3.11.6.9.1.9, Form 8396, Mortgage Interest Credit - Subsection moved (formerly 3.11.6.9.1.8). IPU 21U0911 issued 07-02-2021.

(226) IRM 3.11.6.9.1.9, Form 3800, General Business Credit - Moved to new location (formerly 3.11.6.9.1.11) and the entire subsection was revised to ensure consistency.

(227) IRM 3.11.6.9.1.9.1, Form 3468, Investment Credit - New subsection with Form 3468 processing instructions.

(228) IRM 3.11.6.9.1.9.2, Form 5884, Work Opportunity Credit - New subsection with Form 5884 processing instructions.

(229) IRM 3.11.6.9.1.9.3, Form 6478, Biofuel Producer Credit - New subsection with Form 6478 processing instructions.

(230) IRM 3.11.6.9.1.9.4, Form 6765, Credit for Increasing Research Activities - New subsection with Form 6765 processing instructions.

(231) IRM 3.11.6.9.1.9.5, Form 8586, Low-Income Housing Credit - New subsection with Form 8586 processing instructions.

(232) IRM 3.11.6.9.1.9.6, Form 8820, Orphan Drug Credit - New subsection with Form 8820 processing instructions.

(233) IRM 3.11.6.9.1.9.7, Form 8826, Disabled Access Credit - New subsection with Form 8826 processing instructions.

(234) IRM 3.11.6.9.1.9.8, Form 8834, Qualified Plug-in Electric and Electric Vehicle Credit - New subsection with Form 8834 processing instructions.

(235) IRM 3.11.6.9.1.9.9, Form 8835, Renewable Electricity, Refined Coal - and Indian Coal Production Credit, New subsection with Form 8835 processing instructions.

(236) IRM 3.11.6.9.1.9.10, Form 8864, Biodiesel and Renewable Diesel Fuels Credit - New subsection with Form 8864 processing instructions.

(237) IRM 3.11.6.9.1.9.11, Form 8874, New Markets Credit - New subsection with Form 8874 processing instructions.

(238) IRM 3.11.6.9.1.9.12, Form 8881, Credit for Small Employer Pension Plan Startup Costs and Auto-Enrollment - New subsection with Form 8881 processing instructions.

(239) IRM 3.11.6.9.1.9.13, Form 8882, Credit for Employer Provided Childcare Facilities and Service - New subsection with Form 8882 processing instructions.

(240) IRM 3.11.6.9.1.9.14, Form 8896, Low Sulfur Diesel Fuel Production Credit - New subsection with Form 8896 processing instructions.

(241) IRM 3.11.6.9.1.9.15, Form 8900, Qualified Railroad Track Maintenance Credit - New subsection with Form 8900 processing instructions.

(242) IRM 3.11.6.9.1.9.16, Form 8907, Non-conventional Source Fuel Credit - New subsection with Form 8907 processing instructions.

(243) IRM 3.11.6.9.1.9.17, Form 8910, Alternative Motor Vehicle Credit - Moved to new location (formerly 3.11.6.9.1.5) added links to eligibility and processing for consistency.

(244) IRM 3.11.6.9.1.9.18, Form 8911, Alternative Fuel Vehicle Refueling Property Credit - Moved to new location (formerly 3.11.6.9.1.6) and the entire subsection was revised to ensure consistency.

(245) 365) IRM 3.11.6.9.1.9.19, Form 8936, Qualified Plug-In Electric Drive Motor Vehicle Credit - Moved to new location (formerly 3.11.6.9.1.11.1) and the entire subsection was revised to ensure consistency.

(246) IRM 3.11.6.9.1.10, Form 3800, General Business Credit - Added Letter 178C instructions. IPU 20U1284 12-03-2020.

(247) IRM 3.11.6.9.1.10, Form 3800, General Business Credit - Moved correspondence instructions to the Correspondence Table of Issues, C-Letters and Paragraph Fill-ins subsection. IPU 21U0037 issued 01-04-2021.

(248) IRM 3.11.6.9.1.10, Form 5695, Residential Energy Credit - Subsection moved (formerly 3.11.6.9.1.9). IPU 21U0911 issued 07-02-2021.

(249) IRM 3.11.6.9.1.10.1, Form 8936, Qualified Plug-In Electric Drive Motor Vehicle Credit - Added Letter 178C instructions. IPU 20U1284 12-03-2020.

(250) IRM 3.11.6.9.1.10.1, Form 8936, Qualified Plug-In Electric Drive Motor Vehicle Credit - Moved correspondence instructions to the Correspondence Table of Issues, C-Letters and Paragraph Fill-ins subsection. IPU 21U0037 issued 01-04-2021.

(251) IRM 3.11.6.9.1.10.1, Form 8936, Qualified Plug-In Electric Drive Motor Vehicle Credit - Removed title and certificate requirements. IPU 21U0390 issued 03-15-2021.

(252) IRM 3.11.6.9.1.11, Form 3800, General Business Credit - Subsection moved (formerly 3.11.6.9.1.10). IPU 21U0911 issued 07-02-2021.

(253) IRM 3.11.6.9.1.11, Form 3800, General Business Credit - Removed CRN 884 for Form 8864, Biodiesel and Renewable Diesel Fuels Credit. IPU 21U1029 issued 08-11-2021.

(254) IRM 3.11.6.9.1.11.1, Form 8936, Qualified Plug-In Electric Drive Motor Vehicle Credit - Subsection moved (formerly 3.11.6.9.1.11.1). IPU 21U0911 issued 07-02-2021.

(255) IRM 3.11.6.9.2, Refundable Credits - Added new refundable credits for tax year 2021.

(256) IRM 3.11.6.9.2.1, Earned Income Credit (EIC) (Line 14) - Added Taxpayer Certainty and Disaster Tax Relief Act of 2020 PYEI instructions. IPU 21U0390 issued 03-15-2021.

(257) IRM 3.11.6.9.2.1, Earned Income Credit (EIC) (Line 14) - The entire subsection was revised to ensure consistency.

(258) IRM 3.11.6.9.2.1.1, Earned Income Tax Credit (EITC) AGI and Investment Income Limits - Renamed subsection (formerly Earned Income Tax Credit (EITC) Eligibility Criteria) and the entire subsection was revised to ensure consistency.

(259) IRM 3.11.6.9.2.1.2, Taxpayer without Qualifying Child(ren) on Schedule EIC - The entire subsection was revised to ensure consistency.

(260) IRM 3.11.6.9.2.1.3, Taxpayer with Qualifying Child(ren) on Schedule EIC - The entire subsection was revised to ensure consistency.

(261) IRM 3.11.6.9.2.1.4, Adjusting the Earned Income Tax Credit (EITC) - Added Letter 178C instructions. IPU 20U1284 12-03-2020.

(262) IRM 3.11.6.9.2.1.4, Adjusting the Earned Income Tax Credit (EITC) - Moved correspondence instructions to the Correspondence Table of Issues, C-Letters and Paragraph Fill-ins subsection. IPU 21U0037 issued 01-04-2021.

(263) IRM 3.11.6.9.2.1.4, Adjusting the Earned Income Tax Credit (EITC) - Added reminder. IPU 21U0171 issued 01-29-2021.

(264) IRM 3.11.6.9.2.1.4, Adjusting the Earned Income Tax Credit (EITC) - The entire subsection was revised to ensure consistency.

(265) IRM 3.11.6.9.2.1.5, CP 09, Earned Income Credit for Taxpayer with Qualifying Children - Updated reference link. IPU 21U0561 issued 04-12-2021.

(266) IRM 3.11.6.9.2.1.5, CP 09, Earned Income Credit for Taxpayer with Qualifying Children, and Form 15111 - Changed name of subsection and added Form 15111 instructions. IPU 21U0753 issued 05-20-2021.

(267) IRM 3.11.6.9.2.1.6, CP 27, EIC Potential for Taxpayer Without Qualifying Children - Updated reference link. IPU 21U0561 issued 04-12-2021.

(268) IRM 3.11.6.9.2.1.6, CP 27, EIC Potential for Taxpayer Without Qualifying Children, and Form 15112. Changed name of subsection and added Form 15112 instructions. IPU 21U0753 issued 05-20-2021.

(269) IRM 3.11.6.9.2.2, Form 8812, Additional Child Tax Credit (ACTC) - Added Letter 178C instructions. IPU 20U1284 12-03-2020.

(270) IRM 3.11.6.9.2.2, Form 8812, Additional Child Tax Credit (ACTC) - Moved correspondence instructions to the Correspondence Table of Issues, C-Letters and Paragraph Fill-ins subsection. IPU 21U0037 issued 01-04-2021.

(271) IRM 3.11.6.9.2.2, Form 8812, Additional Child Tax Credit (ACTC) - Added reminder. IPU 21U0171 issued 01-29-2021.

(272) IRM 3.11.6.9.2.2, Form 8812, Additional Child Tax Credit (ACTC) - Added Taxpayer Certainty and Disaster Tax Relief Act of 2020 PYEI instructions. IPU 21U0390 issued 03-15-2021.

(273) IRM 3.11.6.9.2.2, Form 8812, Additional Child Tax Credit (ACTC) - Updated reference. IPU 21U0911 issued 07-02-2021.

(274) IRM 3.11.6.9.2.2, Form 8812, Additional Child Tax Credit (ACTC) - The entire subsection was revised to ensure consistency.

(275) IRM 3.11.6.9.2.2.1, Schedule 8812, Refundable Child Tax Credit (Tax Year 2021) - New subsection with refundable child tax credit processing instructions.

(276) IRM 3.11.6.9.2.2.1, CP 08, Additional Child Tax Credit, and Form 15110 - Changed name of subsection and added Form 15110 instructions. IPU 21U0753 issued 05-20-2021.

(277) IRM 3.11.6.9.2.2.1, CP 08, Additional Child Tax Credit, and Form 15110 - Updated reference. IPU 21U0911 issued 07-02-2021.

(278) IRM 3.11.6.9.2.2.2, CP 08, Additional Child Tax Credit, and Form 15110 - Clarified when forms and schedules are required to ensure consistency.

(279) IRM 3.11.6.9.2.3, American Opportunity Tax Credit (AOTC) Refundable Portion - The entire subsection was revised to ensure consistency.

(280) IRM 3.11.6.9.2.4, Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains - Added Letter 178C instructions. IPU 20U1284 12-03-2020.

(281) IRM 3.11.6.9.2.4, Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains - Moved correspondence instructions to the Correspondence Table of Issues, C-Letters and Paragraph Fill-ins subsection. IPU 21U0037 issued 01-04-2021.

(282) IRM 3.11.6.9.2.4, Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains - The entire subsection was revised to ensure consistency.-

(283) IRM 3.11.6.9.2.5, Form 4136, Credit for Federal Tax Paid on Fuels - Added Letter 178C instructions. IPU 20U1284 12-03-2020.

(284) IRM 3.11.6.9.2.5, Form 4136, Credit for Federal Tax Paid on Fuels - Moved correspondence instructions to the Correspondence Table of Issues, C-Letters and Paragraph Fill-ins subsection. IPU 21U0037 issued 01-04-2021.

(285) IRM 3.11.6.9.2.5, Form 4136, Credit for Federal Tax Paid on Fuels - Fixed typo. IPU 21U0108 issued 01-20-2021.

(286) IRM 3.11.6.9.2.5, Form 4136, Credit for Federal Tax Paid on Fuels - The entire subsection was revised to ensure consistency.

(287) IRM 3.11.6.9.2.6.1, Premium Tax Credit (PTC), Form 8962 - The entire subsection was revised to ensure consistency.

(288) IRM 3.11.6.9.2.6.3, Form 8965, Health Coverage Exemptions - Added Letter 178C instructions. IPU 20U1284 12-03-2020.

(289) IRM 3.11.6.9.2.6.4, Changes to Form 8965, Health Coverage Exemptions - Added Letter 178C instructions. IPU 20U1284 12-03-2020

(290) IRM 3.11.6.9.2.7, Economic Impact Payments (EIP) Tax Year 2019 Only - Clarified superseding dates. IPU 21U0108 issued 01-20-2021.

(291) IRM 3.11.6.9.2.7, Economic Impact Payments (EIP) Tax Year 2019 Only - Updated EIP 1 and EIP 2 processing information. IPU 21U0390 issued 03-15-2021.

(292) IRM 3.11.6.9.2.7, Economic Impact Payments (EIP) - (Renamed subsection) added EIP 1, 2, and 3 information, and moved all Amended EIP Return instructions to new subsection. IPU 21U0561 issued 04-12-2021.

(293) IRM 3.11.6.9.2.7, Economic Impact Payments (EIP) - The entire subsection was revised to ensure consistency.

(294) IRM 3.11.6.9.2.7.1, Amended EIP Return (Tax Year 2019 Only) - New subsection with Amended EIP Return processing instructions. IPU 21U0561 issued 04-12-2021.

(295) IRM 3.11.6.9.2.7.1, Amended EIP Return (Tax Year 2019 Only) - Added RPD example. IPU 21U0793 issued 06-01-2021.

(296) IRM 3.11.6.9.2.7.1, Amended EIP Return (Tax Year 2019 Only) - Removed TC 560 instructions. SERP Feedback #202100624. IPU 21U1029 issued 08-11-2021.

(297) IRM 3.11.6.9.2.7.1, Amended EIP Return (Tax Year 2019 Only) - Removed ASED update instructions to be consistent with AM. IPU 21U1126 issued 09-24-2021.

(298) IRM 3.11.6.9.2.7.1, Amended EIP Return (Tax Year 2019 Only) - The instructions are no longer needed so the subsection has been deleted.

(299) IRM 3.11.6.9.2.8, Recovery Rebate Credit (RRC) - New subsection to add RRC processing instructions. IPU 21U0390 issued 03-15-2021.

(300) IRM 3.11.6.9.2.8, Recovery Rebate Credit (RRC) - Removed outdated information and added link to clarify account research and processing instructions. IPU 21U0561 issued 04-12-2021.

(301) IRM 3.11.6.9.2.8, Recovery Rebate Credit (RRC) - Added additional research instructions to help determine EIP status. IPU 21U1126 issued 09-24-2021.

(302) IRM 3.11.6.9.2.9, Form 7202, Credits for Sick Leave and Family Leave for Certain Self-Employed Individuals - New subsection to add Form 7202 processing instructions. IPU 21U0390 issued 03-15-2021.

(303) IRM 3.11.6.9.2.10, Refundable Child and Dependent Care Credit - New subsection with refundable child and dependent care credit processing instructions.

(304) IRM 3.11.6.9.4, TIN requirements for Exemptions and Credits - Updated tables to include new refundable credits for tax year 2021.

(305) IRM 3.11.6.10.1, Income and Deductions - Added a new table to breakdown where income and adjustments to income are reported by tax year.

(306) IRM 3.11.6.10.1.1 Adjusted Gross Income (AGI) (Line 1) - Added TY 2020 gifts to charity deduction processing instructions to this subsection. IPU 21U0561 issued 04-12-2021.

(307) IRM 3.11.6.10.1.1 Adjusted Gross Income (AGI) (Line 1) - Removed gifts to charity deduction processing instructions from this subsection and created a new subsection for them.

(308) IRM 3.11.6.10.1.1.1 Employer Provided Education Assistance (IRC 127) (Line 1) - Added Letter 178C instructions and consolidated Form 8009-A and Letter 324C instructions. IPU 20U1284 12-03-2020.

(309) IRM 3.11.6.10.1.1.1, Earned Income, Added the new Form 1099-NEC. IPU 21U1126 issued 09-24-2021.

(310) IRM 3.11.6.10.1.1.2, Employer Provided Education Assistance (IRC 127) (Line 1) - Moved correspondence instructions to the Correspondence Table of Issues, C-Letters and Paragraph Fill-ins subsection. IPU 21U0037 issued 01-04-2021.

(311) IRM 3.11.6.10.1.1.3, Form 8606, Nondeductible IRAs (Line 1) - Added Letter 178C instructions. IPU 20U1284 12-03-2020.

(312) IRM 3.11.6.10.1.1.4, Form 8606, Nondeductible IRAs (Line 1) - Moved correspondence instructions to the Correspondence Table of Issues, C-Letters and Paragraph Fill-ins subsection. IPU 21U0037 issued 01-04-2021.

(313) IRM 3.11.6.10.1.1.4, Form 8606, Nondeductible IRAs (Line 1) - Corrected citation. IPU 21U0108 issued 01-20-2021.

(314) IRM 3.11.6.10.1.1.4.1 , Processing Loose Form 8606 - Added MEFP and MEFS instructions for Alpha Files. IPU 21U0753 issued 05-20-2021.

(315) IRM 3.11.6.10.1.1.4, Form 8917, Tuition and Fees Deduction (Line 1) - Added Letter 178C instructions. IPU 20U1284 12-03-2020.

(316) IRM 3.11.6.10.1.1.5, Form 8917, Tuition and Fees Deduction (Line 1) - Moved correspondence instructions to the Correspondence Table of Issues, C-Letters and Paragraph Fill-ins subsection. IPU 21U0037 issued 01-04-2021. IPU 21U0037 issued 01-04-2021.

(317) IRM 3.11.6.10.1.1.6, Student Loan Interest Deduction - Removed duplicate Form 1040 information

(318) IRM 3.11.6.10.1.1.8, Form 2106, Employee Business Expenses - Moved correspondence instructions to the Correspondence Table of Issues, C-Letters and Paragraph Fill-ins subsection. IPU 21U0037 issued 01-04-2021.

(319) IRM 3.11.6.10.1.1.9, Unemployment Compensation Exclusion (UCE) - Tax Year 2020 - New subsection to add UCE processing instructions. IPU 21U0561 issued 04-12-2021.

(320) IRM 3.11.6.10.1.1.9, Unemployment Compensation Exclusion (UCE) - Tax Year 2020 - Updated UCE processing instructions and added links. IPU 21U0911 issued 07-02-2021.

(321) IRM 3.11.6.10.1.1.9, Unemployment Compensation Exclusion (UCE) - Tax Year 2020 - Added suspense and processing instructions. IPU 21U0995 issued 07-29-2021.

(322) IRM 3.11.6.10.1.1.9, Unemployment Compensation Exclusion (UCE) - Tax Year 2020 - Added a table to address UCE claims by filing status to assist with recovery adjustment identification and processing UCE claims, and updated suspense instructions to separate procedures for MEFP, MEFS, and paper cases. IPU 21U1126 issued 09-24-2021.

(323) IRM 3.11.6.10.1.1.9, Unemployment Compensation Exclusion (UCE) - Tax Year 2020 - Updated the routing instructions to prevent cases from being sent to AM unnecessarily. IPU 21U1128 issued 09-27-2021.

(324) IRM 3.11.6.10.1.1.9, Unemployment Compensation Exclusion (UCE) - Tax Year 2020 - Clarified suspense procedures to help avoid unpostable conditions and erroneous refunds. IPU 21U1151 issued 10-07-2021.

(325) IRM 3.11.6.10.1.2.1, Standard Deduction- Added reminder that certain taxpayers are entitled to an additional standard deduction amount and removed older tax year information. IPU 20U1284 12-03-2020.

(326) IRM 3.11.6.10.1.2.1, Standard Deduction- Added FS3 gifts to charity amount. IPU 21U0037 issued 01-04-2021.

(327) IRM 3.11.6.10.1.2.1, Standard Deduction- Removed TY 2020 gifts to charity deduction from this subsection. IPU 21U0561 issued 04-12-2021.

(328) IRM 3.11.6.10.1.2.1, Standard Deduction- Updated tables with TY 2021 information.

(329) IRM 3.11.6.10.1.2.1.1, Non-itemized Charitable Contribution- New subsection with non-itemized charitable contribution processing instructions.

(330) IRM 3.11.6.10.1.2.2, Itemized Deductions (Line 2) - Added Letter 178C instructions. IPU 20U1284 12-03-2020.

(331) IRM 3.11.6.10.1.2.2, Itemized Deductions (Line 2) - Moved correspondence instructions to the Correspondence Table of Issues, C-Letters and Paragraph Fill-ins subsection. IPU 21U0037 issued 01-04-2021.

(332) IRM 3.11.6.10.1.2.2, Itemized Deductions (Line 2) - The entire subsection was revised to ensure consistency.

(333) IRM 3.11.6.10.1.2.2.1, Form 2106, Employee Business Expenses - Added Letter 178C instructions. IPU 20U1284 12-03-2020.

(334) IRM 3.11.6.10.1.3, Exemptions - Renamed subsection (formerly Exemptions [Line 4a]) - The entire subsection was revised to ensure consistency.

(335) IRM 3.11.6.10.1.3.1, 2018 - 2025: Exemptions - Removed note. IPU 21U0561 issued 04-12-2021.

(336) IRM 3.11.6.10.1.3.1, Dependent Status: 2018 - 2025 - Renamed subsection (formerly 2018 - 2025: Exemptions ), and revised the entire subsection to ensure consistency.

(337) IRM 3.11.6.10.1.3.2, Exemption or Dependent Changes - Renamed and replaced subsection (formerly 3.11.6.10.1.3.2, 2017 Exemptions), and revised the entire subsection to ensure consistency.

(338) IRM 3.11.6.10.1.3.3, Dependents - Added Letter 178C instructions. IPU 20U1284 12-03-2020.

(339) IRM 3.11.6.10.1.3.3, Dependents - Moved correspondence instructions to the Correspondence Table of Issues, C-Letters and Paragraph Fill-ins subsection. IPU 21U0037 issued 01-04-2021.

(340) IRM 3.11.6.10.1.3.3, Dependents - Added box 7 fill-in instructions. IPU 21U0793 issued 06-01-2021.

(341) IRM 3.11.6.10.1.3.4, Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents - Added Letter 178C instructions. IPU 20U1284 12-03-2020.

(342) IRM 3.11.6.10.1.3.4, Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents - Moved correspondence instructions to the Correspondence Table of Issues, C-Letters and Paragraph Fill-ins subsection. IPU 21U0037 issued 01-04-2021.

(343) IRM 3.11.6.10.1.4, Qualified Business Income Deduction (QBID) (Line 4b) - The entire subsection was revised to ensure consistency.

(344) IRM 3.11.6.10.2.1, Tax - Calculation of Tax Liability Methods (Line 6) - Schedule J routing criteria was removed and will be processed by Submission Processing.

(345) IRM 3.11.6.10.2.1.1, Form 6251, Alternative Minimum Tax - The entire subsection was revised to ensure consistency.

(346) IRM 3.11.6.10.2.2, Other Taxes (Line 10) - Renamed subsection (formerly Other Taxes) and removed outdated Form 1040 information.

(347) IRM 3.11.6.10.2.2.1, Additional Tax on Early Distribution-Form 5329/ Form 1099-R (Line 10) - Added Letter 178C instructions. IPU 20U1284 12-03-2020.

(348) IRM 3.11.6.10.2.2.2, Self-Employment (SE) Tax (Line 10) - Added Letter 178C instructions. IPU 20U1284 12-03-2020.

(349) IRM 3.11.6.10.2.2.2, Self-Employment (SE) Tax (Line 10) - Moved correspondence instructions to the Correspondence Table of Issues, C-Letters and Paragraph Fill-ins subsection. IPU 21U0037 issued 01-04-2021.

(350) IRM 3.11.6.10.2.2.2, Self-Employment (SE) Tax (Line 10) - The entire subsection was revised to incorporate processing instructions previously found in 3.11.6.2.2.2.1, Adjusting Self-Employment (SE) Tax, 3.11.6.2.2.2.2, Self-Employment (SE) Social Security, and 3.11.6.2.2.2.3, Self-Employment (SE) Medicare.

(351) IRM 3.11.6.10.2.2.2.4 Self-Employment Tax Deferment - Tax Year 2020- New subsection to add SE Tax deferment processing instructions. IPU 21U0995 issued 07-29-2021.

(352) IRM 3.11.6.10.3.1, Federal Income Tax Withholding (Line 12) - Clarified when correspondence is needed and added correspondence paragraphs. IPU 21U0037 issued 01-04-2021.

(353) IRM 3.11.6.10.3.1, Federal Income Tax Withholding (Line 12) - Corrected IRM reference to Letter 916C subsection. IPU 21U0108 issued 01-20-2021.

(354) IRM 3.11.6.10.3.1.1, Excess Social Security and Railroad Retirement Tax Act (RRTA) - Added Professional Employer Organization processing instructions. IPU 21U0390 issued 03-15-2021.

(355) IRM 3.11.6.10.3.1.1, Excess Social Security and Railroad Retirement Tax Act (RRTA) - Added box 7 fill-in instructions. IPU 21U0793 issued 06-01-2021.

(356) IRM 3.11.6.10.3.1.1, Excess Social Security and Railroad Retirement Tax Act (RRTA) - The entire subsection was revised to ensure consistency.

(357) IRM 3.11.6.10.3.2.1, Estimated Tax Penalty - Added box 7 fill-in instructions. IPU 21U0793 issued 06-01-2021.

(358) IRM 3.11.6.10.3.2.1, Estimated Tax Penalty - Updated 369C paragraphs. SERP Feedback 202101694. IPU 21U0911 issued 07-02-2021.

(359) IRM 3.11.6.10.4, Credit Elect (Line 23) - Added IAT Credit Elect Tool procedures to ensure consistency.

(360) IRM 3.11.6.10.4.1, Credit Elect Availability Dates - added exception to specify availability dates for TY 2020 because the return due date is different than April 15th.

(361) IRM 3.11.6.11, Correspondence Procedures - Updated reference link. IPU 21U0561 issued 04-12-2021.

(362) IRM 3.11.6.11, Correspondence Procedures - Updated fill-in in box 7. IPU 21U0911 issued 07-02-2021.

(363) IRM 3.11.6.11, Form W-7 and ITIN Research (Austin Only) - Added box to correspondence table to ensure the correct letter is being sent.

(364) IRM 3.11.6.11.1, Corresponding on Net Balance Due Returns (324C Letter) - Added instructions to link replies to the original case. IPU 20U1284 12-03-2020.

(365) IRM 3.11.6.11.1, Corresponding on Net Balance Due Returns (324C Letter) - Added box 7 fill-in instructions. IPU 21U0793 issued 06-01-2021.

(366) IRM 3.11.6.11.2, Corresponding on Net refund and Zero-Balance Returns (Form 8009-A and Letter 178C) - Added box 7 fill-in instructions. IPU 21U0793 issued 06-01-2021.

(367) IRM 3.11.6.11.3, Correspondence for Disallowing a Claim (105C and 106C Letters) - Added box 6 and 15 fill-in instructions. IPU 21U0793 issued 06-01-2021.

(368) IRM 3.11.6.11.3, Correspondence for Disallowing a Claim (105C and 106C Letters) - Corrected Blocking Series. IPU 21U0995 issued 07-29-2021.

(369) IRM 3.11.6.11.3, Correspondence for Disallowing a Claim (105C and 106C Letters) - Clarified instructions when to send a 105C and input the adjustment per 106C instructions is for partial disallowances. SERP Feedback 202102380. IPU 21U1126 issued 09-24-2021.

(370) IRM 3.11.6.11.4, Correspondence for Correcting a Claim (Letter 474C) - Added box 7 fill-in instructions. IPU 21U0793 issued 06-01-2021.

(371) IRM 3.11.6.11.5, Correspondence for “No Consideration” of a Claim (Letter 916C) - Added box 12 fill-in instructions. IPU 21U0793 issued 06-01-2021.

(372) IRM 3.11.6.11.5, Correspondence for "No Consideration" of a Claim (Letter 916C) - Added exception to box 12 fill-in instructions. IPU 21U0911 issued 07-02-2021.

(373) IRM 3.11.6.11.6, Correspondence on Taxpayer Protection Program Cases (Letter 4674C) - New subsection for TPP correspondence. IPU 21U0561 issued 04-12-2021.

(374) IRM 3.11.6.11.8, Undelivered Correspondence - Added Letter 178C instructions. IPU 21U0390 issued 03-15-2021.

(375) IRM 3.11.6.11.9, Correspondence for "No Consideration" of a Claim (Letter 916C) - Added instructions to link replies to the original case. IPU 20U1284 12-03-2020.

(376) IRM 3.11.6.11.9, Undelivered Correspondence - Added tables to clarify MEFP, MEFS, and paper processing. IPU 21U0995 issued 07-29-2021.

(377) IRM 3.11.6.11.10, Associating MEFP and MEFS Correspondence Replies, Forms, Schedules, and Other Documents - Inserted new subsection with case association instructions. IPU 21U0037 issued 01-04-2021.

(378) IRM 3.11.6.11.10, Associating MEFP and MEFS Correspondence Replies, Forms, Schedules, and Other Documents - Corrected broken link. IPU 21U0108 issued 01-20-2021 .

(379) IRM 3.11.6.11.10, Associating MEFP and MEFS Correspondence Replies, Forms, Schedules, and Other Documents - Corrected broken link. IPU 21U0171 issued 01-29-2021.

(380) IRM 3.11.6.11.10, Illegible Amended Return (Letter 418C) - Added new subsection for illegible return correspondence. IPU 21U0793 issued 06-01-2021.

(381) IRM 3.11.6.11.11, Unable to Locate Amended Return Procedures (Letter 282C), Renamed and moved subsection (formerly 3.11.6.11.10). IPU 21U0793 issued 06-01-2021.

(382) IRM 3.11.6.11.12, Associating MEFP and MEFS Correspondence Replies, Forms, Schedules, and Other Documents - Moved subsection (formerly 3.11.6.11.11) and corrected broken links. IPU 21U0793 issued 06-01-2021.

(383) IRM 3.11.6.11.12, Associating MEFP and MEFS Correspondence Replies, Forms, Schedules, and Other Documents - Updated broken links. IPU 21U0798 issued 06-03-2021.

(384) IRM 3.11.6.11.12, MEFP and MEFS Correspondence Replies- Changed title of subsection (formerly Associating MEFP and MEFS Correspondence Replies, Forms, Schedules, and Other Documents), clarified which replies need be a new CIS case, which replies need to be associated with a CIS case, and moved associating forms, schedules, and other documents instructions to a new subsection. IPU 21U0911 issued 07-02-2021.

(385) IRM 3.11.6.11.12, MEFP and MEFS Correspondence Replies- Added local procedure instructions. IPU 21U0995 issued 07-29-2021.

(386) IRM 3.11.6.11.12, MEFP and MEFS Correspondence Replies- Added a table to prevent correspondence from being sent to the generic queue. IPU 21U1126 issued 09-24-2021.

(387) IRM 3.11.6.11.13, Associating Forms, Schedules, and Other Documents to MEFP and MEFS Cases - New subsection for associating forms, schedules, and other documents. IPU 21U0911 issued 07-02-2021.

(388) IRM 3.11.6.12, Correspondence Table of Issues, C-Letters and Paragraphs Fill-ins - Added Letter 178C fill-ins. IPU 20U1284 12-03-2020.

(389) IRM 3.11.6.12, Correspondence Table of Issues, C-Letters and Paragraphs Fill-ins - Corrected reference in paragraph 3. IPU 21U0108 issued 01-20-2021.

(390) IRM 3.11.6.12, Correspondence Table of Issues, C-Letters and Paragraphs Fill-ins - Corrected Form 8936 fill-ins. IPU 21U0390 issued 03-15-2021.

(391) IRM 3.11.6.12, Correspondence Table of Issues, C-Letters and Paragraphs Fill-ins - Updated fill-in for missing exemption or dependent information. IPU 21U0753 issued 05-20-2021.

(392) IRM 3.11.6.12, Correspondence Table of Issues, C-Letters and Paragraphs Fill-ins - Added correspondence instructions for Form 8911. IPU 21U0911 issued 07-02-2021.

(393) IRM 3.11.6.12, Correspondence Table of Issues, C-Letters and Paragraphs Fill-ins - Added correspondence instructions to address instances when Schedule LEP can’t be processed. IPU 21U1151 issued 10-07-2021.

(394) IRM 3.11.6.13, 1040-X Routing Guide - Updated zip code for ANSC- SERP Feedback #202003874. IPU 20U1284 12-03-2020.

(395) IRM 3.11.6.13, 1040-X Routing Guide - Added Zero Return - Transcription error. IPU 21U0108 issued 01-20-2021.

(396) IRM 3.11.6.13, 1040-X Routing Guide - Changed E- freeze instructions to follow IRM. IPU 21U0390 issued 03-15-2021.

(397) IRM 3.11.6.13, 1040-X Routing Guide - Updated table of common routing conditions. IPU 21U0561 issued 04-12-2021.

(398) IRM 3.11.6.13, 1040-X Routing Guide - Updated routing criteria for military retirement claims. IPU 21U0753 issued 05-20-2021.

(399) IRM 3.11.6.13, 1040-X Routing Guide - Updated routing criteria for CP 59. IPU 21U0793 issued 06-01-2021.

(400) IRM 3.11.6.13, 1040-X Routing Guide - Updated QBID routing condition. IPU 21U0995 issued 07-29-2021.

(401) IRM 3.11.6.13, 1040-X Routing Guide - Updated Form 3949-A routing destination. IPU 21U1029 issued 08-11-2021.

(402) IRM 3.11.6.13.2, Corresponding on Net Refund and Zero-Balance Returns (Form 8009-A and Letter 178C) - Moved subsection (formerly 3.11.6.11.2) and moved 8009-A and 178C to their own new subsections.

(403) IRM 3.11.6.13.2.1, Letter 178C, Amended (Unnumbered) Return Incomplete for Processing - New subsection for 178C correspondence.

(404) IRM 3.11.6.13.2.2, Form 8009-A, We Need More Information to Process Your Amended Return or CP Notice - New

(405) subsection for 8009-A correspondence.

(406) IRM 3.11.6.13.3, Correspondence for Disallowing a Claim (Letter 105C and Letter 106C) - Moved subsection (formerly 3.11.6.11.3) and updated signature correspondence instructions to ensure consistency.

(407) IRM 3.11.6.13.5, Correspondence for No Consideration of a Claim (Letter 916C) - Moved subsection (formerly 3.11.6.11.5) and removed exception to due C-letter update.

(408) IRM 3.11.6.12.9, Undelivered Correspondence - Moved subsection (formerly 3.11.6.11.9) and clarified routing instructions to ensure consistency.

(409) IRM 3.11.6.12.12, Renamed and moved subsection (formerly 3.11.6.11.12, MEFP and MEFS Correspondence Replies), and revised instructions to clarify they apply to all MEFP and MEFS correspondence.

(410) IRM 3.11.6.13, Correspondence Table of Issues - Moved subsection (formerly 3.11.6.12) and consolidated correspondence instructions to make the table more user friendly.

(411) IRM 3.11.6.14, 1040-X Routing Guide - Moved subsection (formerly 3.11.6.13), removed workable forms and schedules, and moved form 3800 credits that don't meet SP criteria to the Form 3800 general instruction subsection to make the table more user friendly.

(412) IRM 3.11.6.14, 1040-X MeF and CIS Case Reassign/Reroute Guide - Renamed subsection (formerly 1040-X Mef Reassign/Reroute Guide), added Out of Scope Category for MEFS cases, removed reassignment numbers from the table and added link to the AM Site Specialization Temporary Holding Numbers. IPU 20U1284 12-03-2020.

(413) IRM 3.11.6.14, 1040-X MEFP and MEFS Reassignment and Reroute Guide - Renamed subsection (formerly 1040-X Mef and CIS Case Reassign/Reroute Guide), Added MEFP and MEFS and a link to the Case Data subsection. IPU 21U0037 issued 01-04-2021.

(414) IRM 3.11.6.14, 1040-X MEFP and MEFS Reassignment and Reroute Guides - Renamed subsection(formerly 1040-X MEFP and MEFS Reassignment and Reroute Guide) and moved MEFP and MEFS instructions to individual subsections. IPU 21U0108 issued 01-20-2021.

(415) IRM 3.11.6.14, 1040-X MEFP and MEFS Reassignment and Reroute Guides - Added a caution note. IPU 21U0793 issued 06-01-2021.

(416) IRM 3.11.6.14, 1040-X MEFP and MEFS Reassignment and Reroute Guides - Added a link. IPU 21U0798 issued 06-03-2021.

(417) IRM 3.11.6.14.1, 1040-X MEFP Reassignment and Reroute Guide - New subsection for MEFP cases. IPU 21U0108 issued 01-20-2021.

(418) IRM 3.11.6.14.1, 1040-X MEFP Reassignment and Reroute Guide - Added Zero Return International instructions and corrected international category code. IPU 21U0171 issued 01-29-2021.

(419) IRM 3.11.6.14.1, 1040-X MEFP Reassignment and Reroute Guide - Revised Statute suspense instructions. IPU 21U0390 issued 03-15-2021.

(420) IRM 3.11.6.14.1, 1040-X MEFP Reassignment and Reroute Guide - Changed Cat Code for Combat Injured claims. IPU 21U0753 issued 05-20-2021.

(421) IRM 3.11.6.14.1, 1040-X MEFP Reassignment and Reroute Guide - Updated reference link. IPU 21U0793 issued 06-01-2021.

(422) IRM 3.11.6.14.1, 1040-X MEFP Reassignment and Reroute Guide - Updated reassignment table. IPU 21U0911 issued 07-02-2021.

(423) IRM 3.11.6.14.1, 1040-X MEFP Reassignment and Reroute Guide - Added KITA instructions. IPU 21U0995 issued 07-29-2021.

(424) IRM 3.11.6.14.1, 1040-X MEFP Reassignment and Reroute Guide - Updated instructions to prevent International cases from being reassigned incorrectly. IPU 21U1126 issued 09-24-2021.

(425) IRM 3.11.6.14.1, 1040-X MEFP Reassignment and Reroute Guide - Updated reassignment instructions to address changes in the AM holding queues to prevent cases from being returned. IPU 21U1151 issued 10-07-2021.

(426) IRM 3.11.6.14.2, 1040-X MEFS Reassignment and Reroute Guide - New subsection for reassigning and rerouting MEFS cases. IPU 21U0108 issued 01-20-2021

(427) IRM 3.11.6.14.2, 1040-X MEFS Reassignment and Reroute Guide - Added Zero Return International instructions and corrected international category code. IPU 21U0171 issued 01-29-2021.

(428) IRM 3.11.6.14.2, 1040-X MEFS Reassignment and Reroute Guide - Revised Statute suspense instructions. IPU 21U0390 issued 03-15-2021.

(429) IRM 3.11.6.14.2, 1040-X MEFS Reassignment and Reroute Guide - Reordered INTL procedures. IPU 21U0561 issued 04-12-2021.

(430) IRM 3.11.6.14.2, 1040-X MEFS Reassignment and Reroute Guide - Updated Doc Type for CATA and ACAX cases and changed Cat Code for Combat Injured claims. IPU 21U0753 issued 05-20-2021.

(431) IRM 3.11.6.14.2, 1040-X MEFS Reassignment and Reroute Guide - Updated reference link. IPU 21U0793 issued 06-01-2021.

(432) IRM 3.11.6.14.2, 1040-X MEFS Reassignment and Reroute Guide - Updated reassignment table. IPU 21U0911 issued 07-02-2021.

(433) IRM 3.11.6.14.2, 1040-X MEFS Reassignment and Reroute Guide - Added KITA instructions. IPU 21U0995 issued 07-29-2021.

(434) IRM 3.11.6.14.2, 1040-X MEFS Reassignment and Reroute Guide - Updated instructions to prevent International cases from being reassigned incorrectly. IPU 21U1126 issued 09-24-2021.

(435) IRM 3.11.6.14.2, 1040-X MEFS Reassignment and Reroute Guide - Updated reassignment instructions to address changes in the AM holding queues to prevent cases from being returned. IPU 21U1151 issued 10-07-2021.

(436) IRM 3.11.6.14.3, MEFP and MEFS Secure Messaging and E-fax Routing - New subsection with instructions on routing via secure messaging and e-fax. IPU 21U0390 issued 03-15-2021.

(437) IRM 3.11.6.14.3, MEFP and MEFS Accounts Management Rejected Queue Routing - New subsection for the Accounts Management Rejected Queue. IPU 21U0793 issued 06-01-2021.

(438) IRM 3.11.6.14.3, MEFP and MEFS Accounts Management Rejected Queue Routing - Updated rejected queue instructions to ensure case timeliness. IPU 21U1126 issued 09-24-2021.

(439) IRM 3.11.6.14.3, MEFP and MEFS Accounts Management Rejected Queue - Updated the rejected queue number due to staff movement. IPU 21U1165 issued 10-12-2021

(440) IRM 3.11.6.14.4, MEFP and MEFS Secure Messaging and E-fax Routing - Moved subsection (formerly 3.11.6.14.3). IPU 21U0793 issued 06-01-2021.

(441) IRM 3.11.6.14.4, MEFP and MEFS Secure Messaging and E-fax Routing - Updated broken links. IPU 21U0798 issued 06-03-2021.

(442) IRM 3.11.6.14.4, MEFP and MEFS Secure Messaging and E-fax Routing - Added AUR and CI-SDC. IPU 21U0911 issued 07-02-2021.

(443) IRM 3.11.6.14.4, MEFP and MEFS Secure Messaging and E-fax Routing - Added note addressing e-fax issues. IPU 21U0995 issued 07-29-2021.

(444) IRM 3.11.6.14.4, MEFP and MEFS Secure Messaging and E-fax Routing - Removed FSC. IPU 21U1029 issued 08-11-2021.

(445) IRM 3.11.6.15.4, For Lead Tax Examiners - Other Category Code Case - New subsection added to assist leads with cases received in error. IPU 21U1126 issued 09-24-2021.

(446) IRM 3.11.6.16, Site Consolidation Inventory Transfer - New subsection for consolidation inventory transfer. IPU 21U0793 issued 06-01-2021.

(447) IRM 3.11.6.16, Site Consolidation Inventory Transfer - Updated unavailability of certain returns due to consolidation. IPU 21U1001 issued 07-30-2021

(448) IRM 3.11.6.16, Site Consolidation Inventory Transfer - Deleted subsection because availability date for cases moved from FSC to OSC due to consolidation has lapsed. IPU 21U1126 issued 09-24-2021.

(449) Editorial changes have been made throughout the IRM for:

  • Correcting spelling and grammatical errors.

  • Reorganizing the IRM without changing any substantive content or meaning. Sections flow in a priority order of routing and/or along the Form 1040-X so that tax examiners (TEs) can easily find needed information.

  • Adding or correcting references and citations and adding more links to the forms that are currently in the IRM so tax examiners can access the forms more readily.

  • Updating information more subject to frequent changes such as queue numbers, C-letter paragraphs and Form 8009-A paragraphs, tax years and line-items on forms as we are going into a new tax filing season.

  • Updating organizational terms, titles, and acronyms that are relevant for the 1040-X TEs.

  • Converting graphics to text and converting text to tables so that TEs will better understand our processes.

Effect on Other Documents

IRM 3.11.6, Returns and Documents Analysis - Data Processing (DP) Tax Adjustments, dated November 16, 2020 (effective January 1, 2021), is superseded. This IRM incorporates the following IRM Procedural Updates (IPUs), issued between December 03, 2020 through September 27, 2021: 20U1284, 21U0037, 21U0108, 21U0171, 21U0390, 21U0561, 21U0753, 21U0793, 21U0798, 21U0911, 21U0995, 21U1001, 21U1029, 21U1126, 21U1128, 21U1151, and 21U1165.

Audience

Wage and Investment Submission Processing Tax Examiners

Effective Date

(01-01-2022)


James L. Fish
Director, Submission Processing
Wage and Investment

Program Scope and Objectives

  1. Purpose: This IRM covers Form 1040-X, Amended U.S. Individual Income Tax Return, Computer Paragraph (CP) CP 08, You May Qualify for a Refund From the Additional Child Tax Credit, CP 09, You May Be Eligible for the Earned Income Credit (EIC), and CP 27, You May be Eligible for the Earned Income Credit (EIC) - Complete EIC Worksheet, processing procedures for Integrated Data Retrieval System (IDRS) and Integrated Submission and Remittance Processing (ISRP) input by Submission Processing (SP).

  2. Audience: These procedures apply to SP 1040-X employees such as Supervisory Tax Examining Technicians, Lead Tax Examining Technicians, and Tax Examining Technicians, who are responsible for the processing amended tax returns and related correspondence.

  3. Policy Owner: Director, Submission Processing

  4. Program Owner: Submission Processing, Post Processing Section, Specialty Programs Branch

  5. Primary Stakeholders: SP 1040-X employees, Accounts Management (AM), Small Business/Self-Employed (SBSE), Large Business and International (LB&I), Return Integrity Compliance Systems (RICS), Chief Financial Officer (CFO), Taxpayer Advocate Service (TAS), Chief Counsel, Information Technology programmers, Compliance, Submission Processing (SP)

  6. Program Goals: This IRM provides the fundamental knowledge and procedural guidance for employees that work Form 1040-X. By following the processes and procedures provided in this IRM, employees will adjust tax accounts using documents provided by the taxpayer in a manner that follows IRS policy and procedures while promoting the best interests of the Government.

Background

  1. Employees in the Submission Processing (SP) 1040-X organization:

    • Control paper filed Form 1040-X, Amended U.S. Individual Income Tax Return, cases on IDRS and input of the TC 971 AC 120

      Note:

      E-filed amended returns are controlled systemically.

    • Perform a preliminary review of Form 1040-X

    • Screen, sort, route, and prioritize the forms for processing

    • Process Form 1040-X using AMS, CIS, EUP, RRD, IDRS, and IAT tools

    • Input specific Individual Master File (IMF) Adjustments

    • Correspond for missing required forms and signatures

    • Aid in determining fraud and frivolous positions

    • Input adjustments from CP Notices

Authority

  1. Authority for these procedures is found in the following sections of the Internal Revenue Code (IRC) and their corresponding Treasury regulations.

    • IRC 6201(a)

    • IRC 6213(b)

    • IRC 6402(a)

    • IRC 6511

    • Protecting Americans from Tax Hikes Act (PATH Act) enacted December 18, 2015

    • The Disaster Tax Relief and Airport and Airway Extension Act of 2017, enacted on September 29, 2017

    • The Tax Cuts and Job Act (TCJA) enacted on December 22, 2017

    • The Bipartisan Budget Act of 2018 enacted February 9, 2018

    • The Coronavirus Aid, Relief, and Economic Security Act (CARES Act) of 2020, enacted March 27, 2020

    • The Consolidated Appropriations Act, 2021, enacted December 27,2020

    • American Rescue Plan Act of 2021, enacted March 11, 2021

Roles and Responsibilities

  1. The Director of Submission Processing is responsible for monitoring operational performance for the Submission Processing campuses.

  2. The Operations Manager is responsible for monitoring operational performance.

  3. The Team Managers and Leads are responsible for performance monitoring and ensuring employees have the tools to perform their duties.

  4. Employees are responsible for following the instructions contained in this IRM and maintaining updated IRM procedures.

Program Management and Review

  1. Program Reports: ERS Draft language - System control reports are on the Control-D, WebAccess (CTDWA).

  2. Program Effectiveness: Program effectiveness is determined by Submission Processing’s employees successfully using IRM guidance to perform necessary account actions and duties. The following are used to ensure program effectiveness:

    • Embedded Quality Submission Processing (EQSP)

    • Balanced Measures

    • Managerial reviews

  3. Annual Review: Review the processes included in this manual annually to ensure accuracy and promote consistent tax administration. This may be included under responsibilities for a manager.

Program Controls

  1. Federal Managers Financial Integrity Act (FMFIA) of 1982 requires federal agency executives periodically review and annually report on the agency's internal control systems.

  2. The Government Accountability Office (GAO) sets forth the standards for an effective internal control system for federal agencies in the Standards for Internal Control in the Federal Government.

  3. Systemic controls are embedded in the xClaim Integrated Automation Technologies (IAT) tool and the Integrated Data Retrieval System (IDRS).

Acronyms

  1. Acronyms commonly used include the following:

    Acronym Definition
    AC Action Code
    AIMS Audit Information Management System
    AM Accounts Management
    AMS Accounts Management Services
    AQC Automated Questionable Credit (RIVO)
    ASED Assessment Statute Expiration Date
    ATIN Adoption Taxpayer Identification Number
    BS Blocking Series
    CC Command Code
    CIS Correspondence Imaging System
    CRN Credit Reference Number
    DDBCK Dependent Database Check
    DUPOL DUPlicate TIN OnLine
    EIP Economic Impact Payment
    EITC Earned Income Tax Credit
    ERO Electronic Return Originator
    EUP Employee User Portal
    HC Hold Code
    HOH Head of Household
    IAT Integrated Automation Technologies
    IDRS Integrated Data Retrieval System
    IMF Individual Master File
    ITIN Individual Taxpayer Identification Number
    FS Filing Status
    MAGI Modified Adjusted Gross Income (always greater than the AGI)
    MFJ Married Filing Joint
    MFS Married Filing Separate
    MFT Master File Transaction
    NC Name Control
    NSD No Source Document
    O/S Original Signature
    ODC Credit for Other Dependents
    PIN Personal Identification Number
    POA Power of Attorney
    QND Qualifying Non-Dependent
    QW Qualifying Widow(er)
    RC Reason Code
    RRD Return Request Display
    RSED Refund Statute Expiration Date
    RTS Real Time System
    SC Source Code
    SDI Source Document Indicator
    SP Submission Processing
    SSN Social Security Number
    TC Transaction Code
    TCD Technical Communication Document
    TIN Taxpayer Identification Number

  2. For a comprehensive listing of any IRS acronyms, please refer to the Acronym Database.

Related Resources

  1. Websites and electronic tools used to process adjustments include:

    • Accounts Management Services (AMS)

    • Employee Use Portal (EUP)

    • Correspondence Imaging System (CIS)

    • Integrated Automation Technologies (IAT)

    • Integrated Data Retrieval System (IDRS)

    • Interactive Tax Law Assistant (ITLA)

    • Modernized e-File Return Request Display (RRD)

    • Servicewide Electronic Research Program (SERP)

    • Servicewide Notice Information Program (SNIP)

    Note:

    References to tools and websites used are not intended to be exhaustive or complete. See the training materials, job aids, and local procedures for more Information.

  2. Additional CIS information, including the CIS Performance Guide (Course Number 6902c-203 CSR Guide), can be found under the Local/Sites/Other tab on SERP, followed by the Correspondence Imaging System (CIS) tab. The CSR Guide provides additional explanations, information, and instructions.

  3. RRD is accessed through EUP. The RRD application displays specific tax return and status information for tax returns/extensions processed by the MeF application. This application allows IRS employees to view 100% of the data transmitted on MeF tax returns/extensions (including attachments) in a format that resembles paper forms.

  4. IRM instructions will take precedence over any instructions, directions or default inputs the IAT tools provide. If specific IRM instructions are not present, accept the IAT Tool results.

  5. The IAT tools used are:

    • ACT ON

    • Address

    • Code Search Index (CSI)

    • Credit Transfer

    • eClerical

    • Fill Forms

    • IAT

    • Letters

    • Name Search

    • Quick Command Code (QCC)

    • REQ54

    • REQ77

    • RESULT

    • Stop Refund (NOREF)

    • xClaim

    • xMend

      Note:

      xMend is currently undergoing testing and not yet available for processing amended returns.

  6. All SP 1040-X tax examiners use the following IDRS command codes to process amended returns. See the IDRS Command Code Job Aid for detailed information on the command codes.

    • ACTON

    • ADD24

    • ADD34

    • ADD48

    • ADJ54

    • AMDIS

    • BMFOL

    • CFINK

    • DDBCK

    • DDBKD

    • DRT24

    • DRT48

    • DUPED

    • DUPOL

    • EICMP

    • ENMOD

    • ENREQ

    • ERINV

    • FFINQ

    • FIEMP$

    • FINDS

    • FRM34

    • FRM77

    • FTBOL

    • IMFOL

    • INCHG

    • INOLE

    • IRPTR

    • LETER

    • LPAGD

    • LPAGE

    • MESSG

    • MFREQ

    • NAMEB

    • NAMEE

    • NAMEI

    • NAMES

    • PGNUM

    • REQ54

    • REQ77

    • RTVUE

    • SFDISP

    • SUMRY

    • TERUP$

    • TPIIP

    • TRDBV

    • TRDPG

    • TXCMP

    • TXMOD

    • UPTIN

  7. All SP 1040-X lead and quality review tax examiners use the following IDRS command codes to process amended returns in addition to those listed in paragraph 6 above.

    • ESTAB

    • QRACN

    • QRADDG

    • RVIEW

Document Perfection Operation (DPO) Submission Processing (SP) 1040-X Organization Function Program (OFP) Information

  1. SP 1040-X OFP codes are used for reporting work closed by individual Tax Examiners (TEs) and clerical staff.

  2. SP 1040-X OFP codes are used in conjunction with the weekly WPC (Work Planning and Control) reporting system.

  3. The following represent the codes to be used for reporting the work performed:

    Work Type... OFP...
    MeF
    • 710-44490 - 1040-X MeF processing

    • 710-44499 - 1040-X MeF ACA processing

    Paper cases scanned into CIS
    • 710-44491 - 1040-X scan processing

    • 710-44492 - W-7 scan processing (Austin only)

    • 710-44496 - 1040-X scan ACA processing

    • 710-44497 - W-7 ACA scan processing (Austin only)

    Paper
    • 710-44450 - 1040-X processing

    • 710-44452 - W-7 processing (Austin only)

    • 710-44456 - 1040-X Bypass to AM

    • 710-44457 - W-7 ACA processing (Austin only)

    • 710-44458 - Transship

    • 710-44459 - 1040-X ACA processing

    CP Notices
    • 710-40000 - CP 27

    • 710-40002 - CP 09

    • 710-40003 - CP 08

    Scanned CP Notices
    • 710-40411 - CP 27

    • 710-40412 - CP 09

    • 710-40413 - CP 08

    Clerical
    • 790-44450 - Controlling cases

    • 550-59600 BBTS

  4. For additional information regarding OFP codes, refer to IRM 3.30.20, Work Planning and Control - Organization, Function, and Program (OFP) Codes.

Correspondence Imaging System (CIS) Roles

  1. Each site will designate the employees to be assigned to one of the following roles.

    1. Site User Manager (SUM)

    2. Back-up SUM (BSUM)

    3. Manager

    4. Lead

    5. Tax Examiner

    6. Clerk

  2. The SUM:

    • Receives all MEFP and MEFS cases assigned by the CIS system to their site.

    • Acts as the generic queue for cases awaiting distribution to 1040-X TEs.

    • Has the ability to see all CIS profiles for the site and can update all profiles for site.

    Caution:

    You must notify the headquarter 1040-X analyst immediately upon learning the current SUM will no longer hold a position with SP 1040-X duties. This must be done to ensure case inventory is not interrupted.

  3. The BSUM:

    • Has the ability to see all CIS profiles for the site and can update all profiles for site.

    • Can distribute MEFP and MEFS cases to a SUM, BSUM, manager, lead, and tax examiner.

  4. The manager:

    • Has the ability to see all CIS profiles for their employees and can update their profiles.

    • Can distribute MEFP and MEFS cases from the SUM to a manager, lead, and tax examiner.

  5. The lead:

    • Has the ability to see all CIS profiles for their employees and can update their profiles.

    • Can distribute MEFP and MEFS cases from the SUM to a manager, lead, and tax examiner.

    • Can process MEFP and MEFS cases.

  6. The tax examiner processes cases assigned to them by the:

    • SUM

    • BSUM

    • Manager

    • Lead

  7. The clerk:

    • Can scan and validate documents.

    • Can do research on CIS cases.

General Form 1040-X Information

  1. An individual taxpayer may file a Form 1040-X, Amended U.S. Individual Income Tax Return, to correct Form 1040, U.S. Individual Income Tax Return, Form 1040-SR U.S. Tax Return for Seniors, and Form 1040-NR, U.S. Nonresident Alien Income Tax Return. By filing an amended return, taxpayers may add, delete, update, or change tax information reported on their original tax return. Taxpayers may also amend amounts adjusted by the IRS.

    Note:

    Taxpayers may file Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, to request an extension to file their original return. An extension posts as a TC 460. If a loose Form 4868 is received, route to batching.

  2. Amended returns can be filed on paper or e-filed. Beginning in November 2020, certain amended returns received on paper may be scanned into the Correspondence Imaging System (CIS) to be processed by Submission Processing (SP) 1040-X tax examiners.

    Note:

    There are differences when processing cases depending on the format. The differences are in how a case is sent to another area, type of correspondence sent, and how the case adjustment is input into the Integrated Data Retrieval System (IDRS).

  3. Form 1040 has been redesigned:

    • For tax year 2021, the form was redesigned to add certain items to the Form 1040 and Form 1040-SR. Schedules 1 through 3 have also been redesigned.

    • For tax year 2020, the form was again redesigned to add certain items to the Form 1040 and Form 1040-SR. Schedules 1 through 3 have also been redesigned.

    • For tax year 2019, the form was redesigned to consolidate information into Schedules 1 through 3. Additionally, a new Form 1040-SR, U.S. Income Tax Return for Seniors, was introduced for taxpayers over 65 years of age.

    • For tax year 2018, the form was redesigned to removed certain line-items that are found on Schedules 1 through 6. Additionally, the redesign made Form 1040A and Form 1040EZ obsolete.

  4. For tax years 2017, a taxpayer may correct Form 1040, 1040A, 1040EZ or 1040-NR.

  5. All references to line numbers are for the current revision of the form or schedule unless otherwise specified.

  6. Page 1 of Form 1040-X contains three columns to help taxpayers calculate changes:

    1. Column A, Original amount, shows amounts originally claimed by the taxpayer, amounts adjusted by the IRS (math error on original return), or amounts adjusted from a previously filed Form 1040-X for the same tax period.

    2. Column B, Net change, shows the amount of change (increase or decrease) for each line the taxpayer is changing. Taxpayers are instructed to show decreases in parenthesis, explain each change in the Explanation of Changes on page 2 of Form 1040-X or attached statement and attach any schedule and/or form related to the change.

    3. Column C, Correct Amount, shows the amended figures.

  7. 1040-X tax examiners will also process Computer Paragraph (CP) notices CP 08 , You May Qualify for a Refund From the Additional Child Tax Credit, CP 09 , You May Be Eligible for the Earned Income Credit (EIC), and CP 27 , You May be Eligible for the Earned Income Credit (EIC) - Complete EIC Worksheet. These CP notices are generated from criteria on the original return. Generally, a completed CP notice is considered an informal claim. See IRM 3.11.6.2.1, Computer Paragraph (CP) Notices.

  8. The operational instructions in this IRM will determine if the adjustment request can be made in Submission Processing or if it must be routed to another area or function. Returns which can be adjusted in Submission Processing (commonly referred to as "workable" ) are either input or sent to ISRP for input.

  9. General SERP Alerts issued for IRM 3.11.6 are additions to the IRM and are to be followed as part of the IRM 3.11.6.

  10. The operational guidance in this IRM takes precedence over any conflicting IRM. The specific section instructions take precedence over any general instruction.

    Note:

    This IRM does link to specific subsections in other IRMs. When following links to other subsections, typically, the instructions to be followed are within that subsection. Occasionally, there are instances in which you must follow a link within the subsection.

    Example:

    When researching Child Tax Credit to determine eligibility, you will refer to IRM 21.6.3.4.1.24.1, CTC - Qualifications. If the eligibility criteria are met, you will continue processing the claim per IRM 3.11.6. If eligibility is not met and you are instructed to disallow, you will refer to IRM 3.11.6.9.1.6, Child Tax Credit (CTC), and IRM 3.11.6.13.3, Correspondence for Disallowing a Claim (Letter 105C and Letter 106C), for instructions on disallowing the claim.

  11. Not all scenarios are covered by this IRM. Follow IRM 3.11.6.1.7, Related IRMs, Documents, Publications, and Websites, when this occurs. If clarification is needed, contact your lead for assistance. Leads follow IRM 3.11.6.17.1, For Lead Tax Examiners - Related IRMs and Resources.

  12. All references to line numbers in the IRM are for the current revision of the forms or schedules unless otherwise specified.

  13. Use an erasable red pen for any editing markings.

  14. Edit your Tax Examiner (TE) number in the top left margin of Form 1040-X or amended Form 1040 series, CP 08, CP 09, CP 27, documents being detached, and follow any local procedures that ensure the integrity of the batch for routing to Files (e.g., number returns, enter IDRS employee number, and date).

    Exception:

    Editing your TE number is not required when working MeF or scanned returns, unless printing a paper copy, rerouting, e-fax, and secure messaging.

  15. When processing an e-filed amended return, the CIS Case ID is required in the remarks section of all IDRS transactions, such as REQ54, ENREQ, REQ77, and credit transfers.

    Note:

    CIS populates the Remarks field with the CIS Case ID when initiating the adjustment from CIS. When using IAT, enter the CIS Case ID in the Remarks field.

  16. The general sequence is to determine the following:

    1. Route out criteria is met

    2. The claim is complete

    3. The claim is allowable

    4. The claim is processable

  17. When processing amended returns and CP Notices, use IDRS, AMS, CIS, EUP, and RRD.

  18. Use of IAT tools, when available, is required. IRM instructions will take precedence over any instructions, directions or default inputs the IAT tools provide. If specific IRM instructions are not present, accept the IAT Tool results.

    Note:

    The IAT tools use IDRS to gather and submit data. If IDRS and/or a command code (CC) is down or not functioning properly, IAT will not function correctly. If you are having a problem with an IAT tool, try entering the command code manually using IDRS. If there are no IDRS or CC issues, continue processing the case manually and notify your lead or manager there is a problem with IAT.

  19. Researching previous tax years may assist in processing a return. Tax examiners must have a valid business reason to access related accounts.

  20. Return original documents. When returning the original documents listed below, use Form 8009-A, We Need More Information to Process Your Amended Return or CP Notice, with the fill-in: We are returning your original document(s).

    • Passport

    • Social Security Card

    • Driver’s License

    • Marriage Certificate

    • Other original documents - see Lead TE

    Exception:

    If the return is being routed to another area, do not detach the above-mentioned document(s).

Processing Time Frames and Suspense Time Frames

  1. Form 1040-X, Amended U.S. Individual Income Tax Return, Computer Paragraph (CP)CP 08, You May Qualify for a Refund From the Additional Child Tax Credit, CP 09, You May Be Eligible for the Earned Income Credit (EIC), and CP 27, You May be Eligible for the Earned Income Credit (EIC) - Complete EIC Worksheet, notices will be processed in first in/first out (FIFO) order by oldest IRS Received Date regardless of the filing method in accordance with the timeframes described in this section. For additional information on processing timeframes, see IRM 3.30.123, Processing Timeliness: Cycles, Criteria, and Critical Dates.

  2. Form 1040-X and CP notices received from the taxpayer(s) have processing timeframes that are based upon time of year. These changes are commonly referred to as non-peak and peak.

  3. The non-peak period is defined as July 1st through February 28th or 29th on leap year. During non-peak, process Form 1040-X and CP notices according to the table below.

    If ... And ... Then ...
    A Form 1040-X is e-filed   Process Form 1040-X within 20 calendar days from the IRS received date (day one) to the date the CIS Case is reassigned or rerouted to another area (ending day), the CIS case is closed (ending day), or the input of a TC 29X.
    A Form 1040-X is received on paper
    1. The paper case will be sent to the Corresponding Imaging System (CIS) Unit to create a CIS case for Submission Processing

    2. The paper case will not be sent to the Corresponding Imaging System (CIS) unit to create a CIS case for Submission Processing

    1. Process the Form 1040-X within 20 calendar days from the IRS received date (day one) to the date the CIS Case is reassigned or rerouted to another area (ending day), the CIS case is closed (ending day), or the input of a TC 29X.

    2. Process the Form 1040-X within 20 calendar days from the IRS received date (day one) to the date the document is delivered to the Corresponding Imaging System (CIS) Unit (ending day) or input of a TC 29X

    A CP 08, CP 09, or CP 27 is received   Process the CP Notice within 20 calendar days from the IRS received date (day one) to the date the CIS Case is reassigned or rerouted to another area (ending day), the CIS case is closed (ending day), or the input of a TC 29X.

    Exception:

    Currently, the non-peak processing period for SP 1040-X has been suspended and SP 1040-X will be operating under peak processing period guidelines until further notice.

  4. The peak period is defined as March 1st through June 30th. During peak, process Form 1040-X and CP notices according to the table below.

    If ... And ... Then ...
    A Form 1040-X is e-filed   Process Form 1040-X within 30 calendar days from the IRS received date (day one) to the date the CIS Case is reassigned or rerouted to another area (ending day), the CIS case is closed (ending day), or the input of a TC 29X.
    A Form 1040-X is received on paper
    1. The paper case will be sent to the Corresponding Imaging System (CIS) Unit to create a CIS case for Submission Processing

    2. The paper case will not be sent to the Corresponding Imaging System (CIS) unit to create a CIS case for Submission Processing

    1. Process the Form 1040-X within 30 calendar days from the IRS received date (day one) to the date the CIS Case is reassigned or rerouted to another area (ending day), the CIS case is closed (ending day), or the input of a TC 29X.

    2. Process the Form 1040-X within 30 calendar days from the IRS received date (day one) to the date the document is delivered to the Corresponding Imaging System (CIS) Unit (ending day) or input of a TC 29X

    A CP 08, CP 09, or CP 27 is received   Process the CP Notice within 30 calendar days from the IRS received date (day one) to the date the CIS Case is reassigned or rerouted to another area (ending day), the CIS case is closed (ending day), or the input of a TC 29X.

    Exception:

    Currently, SP 1040-X will be operating under peak processing period guidelines until further notice.

  5. During peak, process Form 1040-X and CP notices within 30 calendar days from the IRS received date (day one) to the date the document is delivered to the Corresponding Imaging System (CIS) Unit (ending day) or input of a TC 29X.

  6. Batch work that has the same IRS received date together

  7. Identify work received from areas within the IRS as Inter office (I/O); Such as, Work I/O, Statute I/O, W-7 I/O, and Rebatch cases from suspense. When creating an I/O batch, use the current date as the Julian Date in BBTS.

  8. Process work identified as I/O within 20 calendar days of the date it is entered in BBTS.

    Exception:

    Currently, the I/O processing times for SP 1040-X will be extended to 30 calendar days through December 31, 2020.

  9. Count days in inventory using the IRS received date to determine the oldest date to be processed excluding I/O, Statute, W-7, No TC 150, Correspondence and the previous day’s receipts.

  10. Amended return suspense time frames are as follows:

    Reason for Suspense... Time Frame...
    No TC 150
    • 60 days from the received date.

    • ERS Status is "100", suspend for 5 working days.

    • If the tax data is present and/or is pending, 60 days from the received date.

    TC 150 posting date shows 00000000 or is blank
    • For TY 2020 and prior, suspend the amended return until Posting Cycle 22

    • If the amended return is received during Posting Cycle 21 or later and the posting date shows 00000000 or is blank, then suspend the case for 14 days.

    Unpostable TC 150 45 days from today.
    Corrected Unpostable TC 150 10 days from today.
    Pending TC 150 10 days from today.
    RETREG 21 days from today.
    Letter 324C per IRM 3.11.6.13.1, Corresponding on Net Balance Due Returns (Letter 324C). 45 days from the date the letter sent on IDRS.
    Letter 324C or Letter 916C per IRM 3.11.6.4.4.1, Processing Statute Cases. 45 days from the date the letter sent on IDRS.
    Credit transfer during “Dead Cycles” Suspend until after the “Dead Cycles”
    Shared Responsibility Payment per IRM 3.11.6.9.2.6.2, Shared Responsibility payment. Suspend for 5 working days
    Undelivered correspondence per IRM 3.11.6.13.9, Undelivered Correspondence If the case is in suspense, 45 days from the date of your newly issued letter

Computer Paragraph (CP) Notices

  1. Computer Paragraph (CP) notices are generated from criteria on the original return. They are as follows:

    • CP 08 - You May Qualify for a Refund From the Additional Child Tax Credit

      Note:

      For tax years 2020 and subsequent, Form 15110 and Schedule 8812 is required. For tax years 2018 and 2019, Schedule 8812 is required. For tax years 2017 and prior, Schedule 8812 is only required when taxpayers have 3 or more qualifying children.

    • CP 09 - You May Be Eligible for the Earned Income Credit (EIC)

      Note:

      Form 15111, Earned Income Credit Worksheet (CP 09), must be attached to the CP 09 response for tax year 2020 and subsequent.

    • CP 27 - You May be Eligible for the Earned Income Credit (EIC) - Complete EIC Worksheet

      Note:

      Form 15112, Earned Income Credit Worksheet (CP 27), must be attached to the CP 27 response for tax year 2020 and subsequent.

  2. Apply Form 1040-X, Amended U.S. Individual Income Tax Return, procedures are to CP 08, CP 09, and CP 27 notices, as they are considered a Form 1040-X.

  3. CP 08, CP 09, and CP 27 notices are mailed to taxpayers with 2D bar codes and will have the SSN masked (e.g., XXX-XX-1234). Hand-held scanners will be available for reading the barcode. If the hand-held scanner is unable to read the bar code, Command Code (CC) TPIIP must be used to determine the SSN. For additional information on CC TPIIP, refer to Command Code Job Aid - IDRS located on the Servicewide Electronic Research Program (SERP) under IRM Supplements.

    Note:

    Do not write, mark, or stamp over the bar code as this could make it unreadable.

  4. Generally, a completed CP notice is considered an informal claim. However, if the taxpayer returns the CP notice indicating he/she is not eligible for the specific credit (no other issues involved), a reply is not necessary. Destroy as classified waste per local procedures.

    Exception:

    If some of the children qualify for the credit but others do not, then process the CP notice for the qualifying child(ren).

  5. If the taxpayer attached the CP 08, CP 09, or CP 27 notice to Form 1040-X and there are additional issues, convert the credit to the attached Form 1040-X and process per local procedures. X the CP notice and staple behind the Form 1040-X.

    Note:

    If the taxpayer has additional issues in addition to the CP notice and does not provide Form 1040-X, process the CP notice and correspond for a Form 1040-X for the other issues.

  6. If the taxpayer attached the CP 08, CP 09, or CP 27 notice to Form 1040-X and there are no additional issues, process the CP notice. X the Form 1040-X and staple behind the CP notice.

    Note:

    CP 08, CP 09, or CP 27 notice with a received date after the RSED should be worked following procedures in the If/Then chart at IRM 3.11.6.4.4.1(7).

  7. Taxpayers must return the completed and signed (both Primary and Secondary if FS2, Married Filing Jointly) CP notice, Form 15110, Form 15111, or Form 15112 as applicable, if qualified. If the CP notice is incomplete, return to the taxpayer using the check boxes on the Form 8009-A, We Need More Information to Process Your Amended Return or CP Notice, pertaining to the CP notices.

    Note:

    If the taxpayer response to Form 8009-A is still incomplete, send Letter 916C per IRM 3.11.6.13.5, Correspondence for No Consideration of a Claim (Letter 916C).

  8. CP notices, Form 15110, Form 15111, and Form 15112 do not need to be sent to Statute.

  9. If a signed Form 1040-X or Amended Return is attached to the CP Notice, accept the signature and notate O/S 1040X on the notice.

  10. Do not include an amended claims date on CP notice adjustments.

  11. Do not input a TC 971 AC 270 when corresponding on CP notices.

  12. Use the AGI and EI from the Per Computer Column of CC RTVUE for CP Notice calculations.

    Exception:

    If there is a previously posted adjustment, see paragraph 13 below.

  13. If the taxpayer alters the address on a CP notice and an address change can be made per IRM 3.11.6.7.3, then use CC INCHG to update the taxpayer address.

  14. If there is a previously posted adjustment on IDRS, review the adjustment to determine if the CP notice issue has already been adjusted. If the CP notice has already been adjusted, treat the CP notice as classified waste per local management. Otherwise, continue to process the CP notice.

Internal Revenue Manual (IRM) Deviations

  1. Service Center Directors, Headquarter Branch Chiefs, and Headquarter Analysts do not have the authority to approve deviations from IRM procedures. Any request for an exception or deviation to an IRM procedure must be elevated through appropriate channels for executive approval. This will ensure other functional areas are not adversely affected by the change, and it does not result in disparate treatment of taxpayers.

  2. See specific guidelines in IRM 1.11.2, Internal Management Documents System, Internal Revenue Manual (IRM) Process. Request for an IRM deviation must be submitted in writing and signed by the field director, following instructions from IRM 1.11.2.2.4(3). Any disclosure issues will be coordinated by the program owner. No deviations can begin until reviewed by the program owner and approved at the executive level. All requests must be submitted to the Submission Processing Headquarters IRM Coordinator.

Controlling Cases on the Integrated Data Retrieval System (IDRS)

  1. Submission Processing will control all paper filed amended returns received in the 1040-X unit on the Integrated Data Retrieval System (IDRS) within five business days of receipt. The date a case is entered into BBTS will be counted as day one.

    Exception:

    CP Notices, Form W-7, Application for IRS Individual Taxpayer Identification Number, returns, loose forms and MFT 35 adjustments do not have to be controlled on IDRS.

  2. E-filed amended returns and scanned returns received by SP are controlled on IDRS systemically.

  3. The IDRS numbers used by SP to control MEFP and MEFS to the generic queue are listed below.

    If... Then...
    Austin 0622513543
    Kansas City 0922072687
    Ogden 0423874046

  4. Clerical staff controls all paper cases to the earliest received date.

  5. The group/team’s IDRS numbers used by the SP clerical staff to control 1040-X cases to the generic queue are listed below:

    Campus IDRS Number IDRS Number IDRS Number
    Austin 0622400000 0623300000 0623800000
    Kansas City 0921500000 0921600000 0921700000
    Ogden 0411900000 0413200000  

    Note:

    As these are group numbers, the claims are not assigned to a specific tax examiner in Submission Processing. These are 1040-X claims controlled to the 1040-X area in SP. For cases open to the generic queue, see IRM 3.11.6.4.13. If you receive inquiries from other areas concerning controlled cases, refer the caller to the headquarter 1040-X analyst.

  6. If an amended return contains one of the following notations on the top of the form, use the following table to determine the action:

    Notation Action
    "ICT/IVO" Route to CIS/AM
    "Letter 6173," "Letter 6174," "Letter 6174-A," "Virtual Currency," or similar wording Route to CIS/AM
    "Microcaptive" Route to:
    Internal Revenue Service
    2970 Market Street
    Philadelphia, PA 19104

  7. If the case is controlled to another campus’ 1040-X unit, process your case following normal procedures.

  8. If the case is opened to someone other than a 1040-X employee or the generic queue, see IRM 3.11.6.4.13.

  9. If the case is controlled to the wrong taxpayer, MFT, or tax year, then close the incorrect base to MISC and work the case as uncontrolled.

  10. If the case has multiple control bases with the same received date and batch number, close all bases upon case completion.

  11. Correct other case control input errors using IAT ACTON before completing your case action. This includes incorrect IRS received dates and incorrect service center IDRS numbers.

  12. Process amended returns as follows:

    If the case is And the case will be Then
    Controlled to your campus’ generic queue
    1. Worked

    2. Routed or returned to the taxpayer

    3. Suspended

    1. xClaim will re-assign the case, with matching received dates, to your IDRS number then close the control base and issue a TC 971 AC 120 if missing.

    2. Change the control category to "MISC" and close the control base.

    3. Suspend the case by:

      • Reassigning the case to your IDRS number

      • Inputting the appropriate suspense activity then suspend the case

        Note:

        Follow local procedures for suspending and maintaining suspense files.

    Uncontrolled
    1. Worked

    2. Routed or returned to the taxpayer

    3. Suspended

    1. xClaim will generate a closed control base, based on your adjustment, and issue a TC 971 AC 120 using the return received date.

    2. Create a closed control base to your IDRS number and use:

      • "SPX-1040X" as the Activity

      • "MISC" as the control category

      • The received date of the amended return

      • Input a TC 971 AC 120

    3. Open a suspense case to yourself and use:

      • XRET as the control category

      • Appropriate activity for the suspense

      • The received date of the amended return

      • Input a TC 971 AC 120

      Note:

      Follow local procedures for suspending and maintaining suspense files.

    Note:

    Ensure all open controls associated with the case(s) that you are processing are closed. Associated cases are those open to your local 1040-X department and can be identified by batch ID number and/or received date.

  13. When xClaim is not available you must manually control/close the case.

  14. If the received date of the amended return is more than one year old, place Old Date Indicator V after the received date: MMDDYYYYV.

  15. If the case is moving from an ITIN to an SSN, then the control base should be on the SSN. If the SSN has not been established, control to the ITIN.

Submission Processing MEFS and MEFP Generic Queue Management
  1. Occasionally, Submission Processing (SP) may receive a case(s) with other Category Codes in the MEFP and MEFS generic queues listed in IRM 3.11.6.2.4, Controlling Cases on the Integrated Data Retrieval System (IDRS). Cases with the following Category Codes were received in error. The generic queue must be checked daily for cases that don’t belong to SP. If cases are found, they must be reassigned daily.

    Note:

    This is not an all-inclusive list.

    • DAUD

    • DUPF

    • LSFM

    • MATH

    • PHZ1

    • PLTY

    • PYMT

    • TPRQ

    • TWRO

  2. When a case is received in error, follow the table below.

    If... Then...
    A tax examiner (TE) receives any case(s) mentioned above The TE will follow IRM 3.11.6.7.5.5.1 Other Category Codes (CIS Cases Only).
    SP receives any case(s) mentioned above in the SP MEFP and MEFS generic queue(s) The case must be reassigned per paragraph 3 below by one of the following:
    • Site User Manager (SUM)

    • Back-up SUM (BSUM)

    • Manager

    • Lead

    Caution:

    Before reassigning the case(s) per paragraph 3 below, verify you have access to the Specialized Queue. To verify your access, review the Specialized Queue Access List found on the 1040-X portal.

  3. Once you have verified your access, take the following action to reassign the cases to the appropriate queue found in the AM Site Specialization Temporary Holding Numbers on SERP. Since these cases were sent to SP in error, it is not necessary to update the case data prior to reassigning the case(s).

    If... Then...
    A specific queue number exists for a particular Category Code

    Example:

    Category Code 965X

    Reassign the case to the specific queue.
    A specific queue number does not exist for a particular Category Code

    Example:

    Category Code MATH

    Use the queue number in the "IMF Site Specialized Numbers" section that is designated for use by AUSC, KCSC and OSC SP 1040-X.

Working Trail

  1. Leave a working/action trail in the left margin of Form 1040-X, Amended U.S. Individual Income Tax Return, when:

    1. Detaching a form, schedule, or notice

    2. Preparing a form

    3. Routing a return

    Note:

    When a working/action trail is required on an e-filed amended return or CIS Case to be processed by SP 1040-X, leave a case note.

  2. Edit the following on the detached form, schedule, notice, or prepared form if not already present:

    1. Taxpayer's name

    2. Taxpayer's address

    3. Taxpayer Identification Number (TIN), (e.g., SSN, IRSN, ITIN)

    4. Received date

    5. Tax Year

    6. TE number

    7. Annotate the CIS Case Id next to your TE Number.

    8. Annotate "CIS Image- Do not correspond for signature" in the signature area if the case is signed.

      Exception:

      Do not edit Personally Identifiable Information (PII) on detached forms that belong to different taxpayers.

  3. Use the following table for e-filed amended returns and cases imaged into CIS to be processed by SP 1040-X:

    If ... Then ...
    1. Reassigning a case, or rerouting a Reroute EIC, or Reroute Exam claim.

    2. When rerouting A MEFP case to another area.

    3. When rerouting a MEFS case to another area.

    1. Input a CIS case note.

      Reminder:

      See IRM 3.11.6.16, 1040-X MEFP and MEFS Reassignment and Reroute Guide, when a case needs to be reassigned or rerouted a case.

    2. Input a CIS case note, print the case to PDF, use the Adobe Acrobat software to annotate any required working trail(s) per paragraphs 1, 2, and 4, and attach the documentation to your CIS Case.

    3. Input a case note and use the CIS Annotation tool to leave any required working trail(s) per paragraphs 1, 2, and 4 on the document.

  4. Use the following table when leaving a working/action trail:

    If Then
    Detaching a form, schedule, or notice from a return
    1. Edit the following in the lower left margin of Form 1040-X:

      1. Detached item description

      2. Routing destination of detachment

      3. Today’s date - MMDDYY or MMDDYYYY format

    2. Edit the following in the upper left margin of the detached form, schedule, or notice:

      1. Routing destination of detachment

      2. Today’s date - MMDDYY or MMDDYYYY format

    3. Edit the following in the lower left margin of the detached form, schedule, or notice:

      1. "Det. F1040-X" , "Detached from Form 1040-X" , or similar wording

      2. Routing destination of F1040-X

      3. Today’s date - MMDDYY or MMDDYYYY format

    Preparing a form/schedule
    1. Edit the following in the lower left margin of Form 1040-X:

      1. "Prep. (item description)" , "Prepared (item description)" , or similar wording

      2. Routing destination of prepared form

      3. Today’s date - MMDDYY or MMDDYYYY format

    2. Edit the following in the upper left margin of the prepared form/schedule:

      1. Routing destination of prepared form

      2. Today’s date - MMDDYY or MMDDYYYY format

    3. Edit the following in the lower left margin of the prepared form/schedule:

      1. "Prep. per F1040-X" , "Prepared per Form 1040-X" , or similar wording

      2. Routing destination of F1040-X

      3. Today’s date - MMDDYY or MMDDYYYY format

    Routing a return Edit the following in the upper left margin of the return:
    1. Routing destination

    2. Today’s date - MMDDYY or MMDDYYYY format

    Reminder:

    Include any working/action trails required by local procedures.

Loose Correspondence and Documents

  1. When associating correspondence or loose documents, those that became detached in error, with a previously posted adjustment or the original filing, use Form 9856, Attachment Alert, following local procedures.

  2. Documents cannot be associated with an electronic DLN. Research CC IMFOLI or CC TRDBV to determine if the original return was filed electronically. See Document 6209, Campus and File Location Codes for service center codes. If there is an electronic DLN input a TC 290 .00.

  3. On MEFS cases follow the table below.

    If... Then...
    The CIS image for the case is a loose form(s).

    Example:

    The CIS image on the case does not contain an amended return and is a Form W-2.

    1. Send Letter 178C paragraphs A, 5, and n using fill-in: Please include (form/schedule) when submitting your original return or your amended return.

    2. Close the case.

    If the image is other than a loose form or schedule (i.e., a driver’s license) and an amended return is not found.
    1. Input a case note describing what the image is and indicate no amended return located.

      Example:

      Copy of driver’s license. No amended return located.

    2. Close the case.

Related IRMs, Documents, Publications, and Websites

  1. Use the following IRMs when guidance is not provided within this IRM:

    • IRM 3.10.72-1, Routing Guide / Local Maildex

    • IRM 3.10.72-2, Correspondex C Letters - Routing Guide

    • IRM 3.10.72-3, Computer Paragraph CP Notices - Routing Guide

    • IRM 3.10.72-4, Miscellaneous Documents/Forms/Correspondence - Routing Guide

    • IRM 3.11.249.3.2.1, Document Locator Number (DLN)

    • IRM 3.12.179, Individual Master File (IMF) Unpostable Resolution

    • IRM 21.5.3-2, Examination Criteria (CAT-A) - General

    • IRM 21-5.3-3, Examination Criteria (CAT-A) - Credits

  2. Use Document 6209, IRS Processing Codes and Information, 1040 attachment guide, Tax Form and Instructions (accessible through the IRS Home Page), and Publication 17 when processing amended returns. These are valuable resources for obtaining additional information, resolving questions and completing math verification.

  3. Use the following websites when processing amended returns:

  4. This IRM and the resources in this subsection do not cover all scenarios. See your lead when clarification is needed.

IRS Employees and Covered Relationships

  1. IRS employees can be identified from the IRS-EMP-CD on CC TXMOD and on CC IMFOLT. There are special procedures that you must follow to protect the taxpayer employee, as well as to protect yourself.

  2. If you access an account of an IRS employee that you do not know, work the case and see (4) below.

  3. If you access an account of an IRS employee that you do know, or if you access an account of someone that falls under a covered relationship such as family members, friends, or neighbors, refer the case to your lead or manager and see (4) below.

  4. Completing Form 11377-E, Taxpayer Data Access, is voluntary but highly recommended. The purpose is to document the reason(s) that the tax return and/or information on IDRS was accessed when the case was not assigned directly to you.

Integrated Data Retrieval System (IDRS) Access

  1. While working or assigning cases, SP employees may encounter modules that are blocked on IDRS. These modules will be identified by an IDRS security violation message, Unauthorized to Access This Account. Forward the case to your manager. Managers will notify the local Planning & Analysis staff who will scan the case and send encrypted information to the ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ mailbox requesting access to the account. Managers will retain the original case in a file awaiting access that can take up to five business days. Once notified that access has been granted, the case can be worked following applicable procedures.

Preliminary Review of Form 1040-X/Amended Return

  1. Occasionally, when paper returns are filed, multiple Form 1040, Form 1040-SR, Form 1040-A, Form 1040-EZ and/or Form 1040-X are attached. For example:

    • Two or more returns from the same taxpayer are mailed in the same envelope.

    • Two or more family members' returns are mailed by the tax preparer in the same envelope.

    • Two or more unrelated returns are mailed by the tax preparer in the same envelope.

      Note:

      Detach the returns leaving an action trail on each document, then sort, work or route the returns as appropriate. For transactions that require routing to another function, if two or more returns are for the same taxpayer keep all tax years together.

  2. When multiple SP CIS cases are present, determine if the other case(s) are unassigned. See the generic queue list in IRM 3.11.6.2.4, Controlling Cases on the Integrated Data Retrieval System (IDRS).

  3. When two or more scanned unrelated cases, category code MEFS, have been erroneously processed as one CIS image, the case(s) a split request must be submitted. There are two types of split requests, simple and complex. A simple split request is where two or more cases are in sequential order with all forms and schedules. A complex split request is where two or more cases or images are commingled in one case.

    Example:

    A case has two different tax years, 202X and 201X, scanned as one image. A simple split request would be made if the 202X case and associated forms, schedules, and documents are pages one through five and the 201X case and associated forms, schedules, and documents are pages six through ten. A complex split request would be made if the forms, schedules, and documents were commingled.

    Note:

    Refer to the 1040-X Job Aid for more information on splitting a CIS image.

    If ... And ... Then ...
    Two or more cases need to be split The request is a simple "SPLIT-IMAGE" request Submit a simple split request as follows:
    1. The TE will:

      1. Enter a case message stating "Simple split request. Pages(XX) belong to the current case. Pages (XX) belong to New Case A." .

      2. Choose "SPLIT-IMAGE" from the "Suspend" drop-down list to open the "Split Image Details" screen.

      3. On the "Split Image Details" screen take the following actions:

        • Click the radio button next to the CIS image icon to start the simple split process.

        • In "Step 1" indicate the last page to be included with the current case by clicking on the appropriate page number and click the "Add Split" button.

    2. The lead or manager will:

      1. Retrieve the request from their "Approval" inventory, review the case message, and determine if the request will be accepted or rejected.

      2. If the request is being:

        • Accepted, enter a case message stating "Split request approved"

        • Denied, enter a case message stating "Split request denied (and the reason for the denial)."

      3. Complete the approval or denial process to send the case back to the TE’s "Active" inventory.

    3. The TE will:

      1. Retrieve the case and review the case messages.

      2. If split was:

        • Approved, continue processing per normal procedures.

        • Denied, make the needed corrections and submit the split request again.

    Two or more cases need to be split The request is a complex "SPLIT-IMAGE" request. Submit a complex split request as follows:
    1. The TE will:

      1. Enter a case message stating "Complex split request. Pages (XX) belong with the current case. Pages (XX) belong to New Case (A, B, C, etc.)" .

      2. Notify your lead or manager, per local procedures, that (CIS case number) requires a complex split.

      3. Suspend the case to your lead or manager, per local procedures.

    2. The lead or manager will:

      1. Review the case and determine if the request will be accepted or rejected.

      2. If the request is being:

        • Accepted, enter a case message stating "Split request approved"

        • Denied, enter a case message stating "Split request denied (and the reason for the denial)."

    3. If approved, the lead or manager will use the Split Image tool located in the "CIS Administration " to split the case. Then return the suspended case to the TE.

    4. The TE will:

      1. Retrieve the case and review the case messages.

      2. If split was:

        • Approved, continue processing per normal procedures.

        • Denied, make the needed corrections and submit the split request again.

  4. Determine if an e-filed amended return is a superseding, duplicate or amended return.

  5. Determine if a paper filed Form 1040 series, is an original, superseding, duplicate, or amended return.

  6. Before an adjustment can be input or routed to another function, check the return for the following elements:

    • Taxpayer Identification Number (TIN)

    • Tax period

    • Received date

    • Control base

    • Presidential Election Campaign Fund (PECF) requests

    • Discovered remittance

    • TC 150 posted

  7. When instructed to treat a case as classified waste, follow the table below.

    If... Then...
    Processing a MEFS case
    • Leave a case note stating "Classified waste" .

    • Use the Close as MISC function

    Processing a paper case Follow local procedures.

Taxpayer Identification Number (TIN)

  1. To process a return, the taxpayer must have a Taxpayer Identification Number (TIN) such as a Social Security Number (SSN) or IRS Individual Taxpayer Identification Number (ITIN).

  2. The IRS uses four different types of TINs when processing Individual Master File (IMF) Taxpayer accounts. The following table contains the type of TINs and their format:

    Taxpayer Identification Number (TIN) Type Format
    Social Security Number (SSN) - If followed by an asterisk (*) it is a temporary or "invalid" number. xxx-xx-xxxx
    Individual Taxpayer Identification Number (ITIN) - This number is assigned by the Austin campus ITIN Operation as a result of an accepted W-7 / W-7SP application. 9xx-NN-xxxx

    Note:

    The fourth and fifth digits of a valid ITIN range are:
    - 50 through 65
    - 70 through 88
    - 90 through 92
    - 94 through 99

    Adoption Taxpayer Identification Number - This number is assigned by the Austin campus as a result of an accepted W-7A application. 9xx-93-xxxx
    (always "93" for 4th and 5th digits)
    Internal Revenue Service Number (IRSN) - This number is assigned by the IRS. 9xx-XX-xxxx

    Note:

    The fourth and fifth digits of an IRSN are the IRS Service Center code. See IRM 3.13.5.23, Internal Revenue Service Number (IRSN) Format.

  3. For ITINs, see IRM 3.11.6.3.1.1.

  4. If the Primary TIN (P-TIN) or secondary TIN (S-TIN), when married filing jointly, is missing, incorrect, or illegible, research per IRM 3.11.6.7.3. If found, edit to the appropriate field on the amended return.

    Note:

    If processing a MEFP or MEFS case, update the Case Data to correct P-TIN per IRM 3.11.6.3.4, Updating Case Data.

  5. If you have exhausted all resources and are still unable to determine the P-TIN and/or S-TIN, correspond per IRM 3.11.6.14, Correspondence Table of Issues, C-Letters and Paragraph Fill-ins. (Do not input TC 971 AC 270 if unable to determine primary TIN).

  6. Refer as CIS/AM, if:

    1. The taxpayer makes changes to the primary or secondary taxpayer's TIN.

    2. The P-TIN or S-TIN is invalid.

    3. The primary or secondary taxpayer is changing from an ITIN/IRSN to an SSN.

    4. The primary or secondary taxpayer’s account is set up on the invalid segment of Master File (which requires an asterisk after the TIN (000-00-0000*). A pound sign after the TIN (000-00-0000#) is an indication of a newly assigned TIN. Do not treat as an invalid TIN.

      Exception:

      If the filing status is MFS (FS 3), the spouse's TIN may show an asterisk after the TIN. This should not be considered an invalid TIN and can be worked as normal.

    5. A filing status change to Married Filing Jointly (MFJ) and both taxpayers have already filed.

    6. The case involves merged (re-sequenced) account and an update to CC DDBCK or CC DUPED is required.

      Note:

      A merged (resequenced) account will have a transaction code 011, 013, 040 or 041 on CC ENMOD.

    7. Mixed entity cases where more than one taxpayer has attempted to file under the same TIN and:
      • It is not possible to verify the correct TIN through research, or
      • Research verifies that both individuals have used the TIN in other tax years, or
      • CC INOLES shows that both taxpayers have been listed under this TIN

    8. Scrambled SSN cases where CC INOLES has an entry beside the Scrambled SSN literal except blank, 00, 08, 21, or 22.

    9. For TY 2018 and subsequent, if the taxpayer indicates a religious (e.g., "Amish" , "Mennonite" , or "Form 4029" , Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits) or conscience-based objection to obtaining a taxpayer identification number (TIN).

      Exception:

      For 2017 and prior, allow the Child Tax Credit (CTC), Additional CTC (ACTC), and the Child and Dependent Care credit (Form 2441, Child and Dependent Care Expenses) if the taxpayer identifies as either "Amish" , "Mennonite" , or "Exempt 4029" , even if the individual does not have a valid TIN.

  7. If the taxpayer is filing MFJ and there is no TC 150 posted for the primary's TIN, research the secondary's TIN for a TC 150. TC 594 may be present. See IRM 3.11.6.6.1.

Individual Taxpayer Identification Number (ITIN) Status
  1. If dependents or the following credits are increasing and they are based on an ITIN, CC INOLES must be researched to determine the current status (as of today’s date) of the ITIN(s). Research applies to the individual(s) claimed, the primary taxpayer, and the secondary taxpayer (if applicable) on all credits except the Child and Dependent Care Credit for dependents. For the Child and Dependent Care Credit for dependents, research only applies to the individual(s) claimed.

    • Child Tax Credit (CTC)

    • Additional Child Tax Credit (ACTC)

    • Credit for Other Dependents (ODC)

    • Education Credits
      -- Lifetime Learning Credit (LLC)
      -- American Opportunity Tax Credit (AOTC)

    • Dependents

    • Child and Dependent Care Credit

  2. There are three status available for ITINs:

    • A - Active

    • I - Inactive

    • U - Unvalidated

  3. If any ITIN is unvalidated, route to CIS/AM.

  4. PATH Act requirements may apply, see IRM 3.11.6.9.3.

  5. For any inactive ITIN(s), the dependent or credit increases are not allowed.

  6. Use this table to determine processing based on the ITIN status:

    ITIN Status And Then
    All ITINs are Active  
    1. If a math error is present, follow math error response procedures to resolve the math error for any associated active ITIN.

    2. If no math error is present, continue processing.

    One or more ITIN(s) is Inactive
    1. The entire return is unprocessable because of an increase to a credit that is based on an inactive ITIN

    2. Some issues are processable

    1. Send the return back to the taxpayer using Form 8009-A, We Need More Information to Process Your Amended Return or CP Notice, per IRM 3.11.6.14 , Correspondence Table of Issues, C-Letters and Paragraph Fill-ins.

      Exception:

      If working an e-filed case or CIS case, do not send the case back. Input a TC 290 for .00 and send Letter 178C per IRM 3.11.6.14, Correspondence Table of Issues, C-Letters and Paragraph Fill-ins.

    2. Process any allowable adjustment unrelated to the inactive ITIN(s). If the allowable adjustment changes the taxpayer’s expected refund/balance due, correspond per IRM 3.11.6.14, Correspondence Table of Issues, C-Letters and Paragraph Fill-ins.

      Caution:

      If a TIN related math error was set on the original return, use source code 2 on the adjustment.

  7. If a -R freeze is present on a module and the account will remain in a credit balance after your adjustment, use a hold code 1.

  8. When the adjustment changes the expected refund or balance due and:

    Reason for change Action
    Inactive ITIN Process per paragraph (5) and (6) above.
    PATH Act disallowance Send a Letter 105C/Letter 106C. See IRM 3.11.6.13.3, Correspondence for Disallowing a Claim (Letter 105C and Letter 106C), and input the TC 971 AC 113.
    Math error(s) for issues other than the inactive or unvalidated ITIN Process following IRM 3.11.6.7.2, Inputting a Corrected Adjustment.

Tax Period

  1. Amended returns must be for a specific tax period. When the tax period is missing and you cannot determine from return information or attachments, research IDRS for matching tax data.

    Note:

    If the tax period is incorrect on a MEFP or MEFS case, update the case data to the correct tax period per IRM 3.11.6.3.4, Updating Case Data.

  2. If the tax period can be determined, edit the tax period on the front of the return above the Entity section in YYMM or YYYYMM format or mark the appropriate box, even when routing document to another function.

  3. If you cannot determine the tax period through IDRS research, correspond unless return is being routed to another function. Correspond per IRM 3.11.6.14, Correspondence Table of Issues, C-Letters and Paragraph Fill-ins.

    Note:

    Do not input TC 971 AC 270.

  4. If the taxpayer tries to submit an amended return for multiple tax periods on a single amended return, send the return back to the taxpayer. See IRM 3.11.6.14, Correspondence Table of Issues, C-Letters and Paragraph Fill-ins. Input a TC 971 AC 270 on the tax year of your assigned case.

Received Date

  1. Every return should be stamped with a received date stamp. An Official Received Date Stamp must consist of no less than:

    • The word "Received"

    • Month (alpha or numeric)

    • Day - (for example, can be "1" or "01" )

    • Year - four digits

    • "Area Office (AO)" , "Lockbox (LB)" , Campus, "Field Office," "Taxpayer Assistance (TAC)" plus the location city, or functional area within one of these sites (e.g., Compliance Service Collections Operation (CSCO), Exam, Information and Communication Technology (ICT), Collection Information System (CIS), Accounts Management (AM), etc.)

      Note:

      Not all IRS offices are designated places for filing, and not all IRS employees are authorized to accept a tax return for processing. If a return contains a received date stamp from other than a Taxpayer Assistance Center (TAC), Lockbox, or IRS campus (Compliance, Accounts Management (AM), or Submission Processing (SP)), circle out the invalid received date and edit the correct received date according to instructions in paragraph 4 below. For example, returns received by Taxpayer Advocate Service (TAS) or the IRS Office of Chief Counsel are not properly filed and a received date by that office is not the official "IRS Received Date."

  2. On MEFP cases, the RRD field labeled "Received Date" is the received date of the return. The RRD field labeled "IRS Received Date" is an electronic postmark used to determine return timeliness.

    Note:

    See the 1040-X Job Aid for additional information.

  3. If the Received Date stamp is missing from the front page, or illegible, but is found elsewhere in the return packet, edit the date to the front of the return in MMDDYY or MMDDYYYY format in the blank space above Line 1 of the Form 1040-X, Amended U.S. Individual Income Tax Return.

  4. Use the following table for e-filed amended returns and Cases imaged into CIS to be processed by SP 1040-X:

    If ... Then ...
    Editing a received date is required on an e-filed amended return.

    Note:

    RRD has the received date information for the e-filed amended return.

    1. Print the amended return from RRD to PDF.

    2. Edit the PDF to add the received date.

    3. Attach the PDF to CIS as an attachment.

    Editing a received date is required on a case imaged into CIS. Use the CIS “Annotation Toolbar” to add the received date.
    A case has multiple identical images with multiple received dates. Use the received date from the earliest complete return.

  5. Honor received dates that are edited in:

    • Green ink on current year returns received with payments as the return received date to be used for processing

    • Red ink located in the center portion of the amended return

  6. If the Received Date stamp is not found or is obviously incorrect, edit the received date based on the order of precedence below in the same format and location as stated in (2) above.

    1. Latest postmark or designated private delivery service mark on the envelope

    2. IRS Service Center Automated Mail Processing System (SCAMPS) date

    3. Signature Date (only if the return was signed in the current year)

    4. Current date

  7. When there are multiple received dates stamped and/or edited on the return and you are adjusting or routing an amended return, use the earliest received date. When dealing with replies to correspondence, see IRM 3.11.6.13.1, IRM 3.11.6.13.2, or IRM 3.11.6.4.4.

  8. Input the received date of the return you are processing as the received date on IDRS. If the received date of the return does not match the established control base, see IRM 3.11.6.2.4.

    Exception:

    See IRM 3.11.6.4.4 for Statute returns.

  9. OVERRIDE CODE - An Override Code is required when the IRS Received Date is over one year old and on cases when the statute has expired.

    1. R - Allows IRS Received Date to be older than a year in the past.

    2. S - Allows current date and the Refund Statute Control Date (RFSCD) to be later than the Refund Statue Expiration Date (RSED). Refer to IRM 3.11.6.4.4.

  10. When controlling cases on IDRS, if the received date of the amended return is more than one year old, see IRM 3.11.6.2.4.

Determining Timeliness
  1. Always use the received date when determining timeliness of the claim. If the received date is missing, see IRM 3.11.6.3.3. When the postmark is missing or illegible consider any return received within ≡ ≡ ≡ ≡ ≡ ≡ ≡calendar days of the due date of the return timely.

    Reminder:

    On MEFP cases, the RRD field labeled "Received Date" is the received date of the return. The RRD field labeled "IRS Received Date" is an electronic postmark used to determine return timeliness. See the 1040-X Job Aid for additional information.

  2. April 16 is Emancipation Day in Washington D.C., a legal holiday. This may affect taxpayers throughout the United States when a return is considered to be timely filed. See also IRM 25.6.1.6.18, List of Legal Holidays.

    1. When April 15 falls on a Sunday, the following Monday is generally the day on which returns are timely filed; however, in Washington D.C., April 16 is Emancipation Day, a legal holiday. All taxpayers have until Tuesday April 17 to file a timely return.

    2. When April 16 falls on a Saturday, Friday April 15 is considered the holiday. All taxpayers have until Monday April 18 to file a timely return due to the Emancipation Day holiday.

    3. When April 16 falls on a Sunday, Monday April 17 is the date of the Emancipation Day holiday. All taxpayers have until Tuesday April 18 to file a timely tax return due to the Emancipation Day holiday.

  3. Use the following table to determine if the claim is considered to be timely filed:

    If April 15 falls on Then the postmark must be
    Friday April 18 or earlier
    Saturday April 18 or earlier
    Sunday April 17 or earlier

    Caution:

    Disaster declarations may impact return due dates.

  4. According to Notice 2020-23, the due date for TY 2019 tax returns was postponed to July 15, 2020.

  5. According to Notice 2021-21 , the due date for TY 2020 tax returns was postponed to May 17, 2021.

  6. These timeliness instructions affect the processing of:

    • Statute returns, see IRM 3.11.6.4.4.1, Processing Statute Cases

    • Superseding returns, see IRM 3.11.6.3.3.2, Superseding Returns

    • Returns involving PATH Act credits, see IRM 3.11.6.9.3, Protecting Americans from Tax Hikes (PATH Act)

Superseding Returns
  1. The due date of a calendar year individual income tax return is April 15.

    Note:

    A fiscal year individual income tax return is due the fifteenth day of the fourth month following the close of the fiscal year.

  2. For tax year 2019, individual income tax returns were due July 15, 2020.

  3. For tax year 2020, individual income tax returns were due May 17, 2021.

  4. Due dates may be changed due to Presidentially declared disaster declarations.

  5. An amended return:

    • Filed on or before the due date or the extended due date is a superseding return.

    • Postmarked on or before the due date or extended due date, is processed as a superseding return.

  6. Route to CIS/AM if the superseding return:

    • adjustment would result in an unpaid net balance due increase on the module.

    • is refund claim, but the claim must be disallowed, partially disallowed, or not considered, leaving the account with a balance due instead of a refund.

Amended Claims Date
  1. The Amended Claims Date is a REQ54 field that is used by Masterfile to apply the 45-day interest free period.

    1. Use the IRS Received Date as the Amended Claims Date.

    2. For suspended correspondence, the Amended Claims Date is the received date of the taxpayer’s reply that allows you to process the return.

    3. An Amended Claims Date is required on every adjustment unless specifically noted otherwise.

  2. Do not use an Amended Claims Date when processing CP 08, CP 09, CP 27 or Math Error Corrections (only when the math error was set on the original return).

  3. See IRM 3.11.6.3.3 for received date determination.

Updating Case Data

  1. The Case Data elements for cases received in SP 1040-X will have the:

    • TIN

    • MFT

    • TXPD

    • NC

    • IRS Rcvd Dt

    • Work Type

      Note:

      The Work Type is "IMF. "

    • Doc Type

      Note:

      The Doc Type is "SP 1040X."

    • Category

      Note:

      The Category "MEFP" is used to designate an e-filed amended return. "MEFS" is used to designate a scanned return.

    • Program

      Note:

      The Program for MEFP is "44490." The Program for "MEFS is 44491."

    • Function

      Note:

      The Function is "ADJ-710."

  2. If any Case Data elements are incorrect, they must be updated.

  3. If the CIS case is controlled under the incorrect TIN, take the following action.

    • Close the control base in IDRS using ACTON Cn,ERRORCASE,C,MISC.

      Example:

      If case number two is the incorrect case, the ACTON string would be: C02,ERRORCASE,C,MISC

    • Click "Update Case" and make necessary corrections to the TIN, MFT, tax period, and name control.

      Note:

      The system will automatically bring up the correct account in IDRS. Establish a control in IDRS under the correct account.

  4. The data displayed in the Case Data section must be updated by clicking the "Update Data" button, when reassigning a case.

  5. The Statute Search field must be changed to Yes, once a MEFP or MEFS case has been returned from the statute unit indicating "No Statute Issue(s)" .

Processing Presidential Election Campaign Fund (PECF) Requests

  1. Congress established the Presidential Election Campaign Fund PECF) to support financing of presidential election campaigns.

    1. Taxpayers may file an amended return to designate a part of the tax liability to the PECF, if not specified on the original return.

    2. The amended return must be filed within 20 and one-half months after the original due date for filing the return.
      • For calendar year 2021, this period ends on December 30, 2023.
      • For calendar year 2020, this period ends on December 30, 2022.
      • For calendar year 2019, this period ends on December 30, 2021.
      • For calendar year 2018, this period ends on December 30, 2020.

      Note:

      If claim is not received timely and the only change is to the PECF, then "no consider" the claim.

    3. The PECF fund amount is $3.

  2. The taxpayer may request that $3 go to the Presidential Election Campaign Fund (PECF) by checking one or both boxes on page 2 of Form 1040-X, Amended U.S. Individual Income Tax Return, or page 1 on an amended Form 1040, U.S. Individual Income Tax Return, and amended Form 1040-SR, U.S. Tax Return for Seniors.

  3. Research the “POLITICAL CHECKOFF” field on CC IMFOLR to determine if a change to the election is required. The field is coded as follows:

    Code Election Type
    0 None elected
    1 One elected on original return.
    2 Two elected on original return.
    3 One elected on amended return, none on original return
    4 Two elected on amended return, none on original return
    5 Two elected on amended return, one original return

  4. Only take action on an amended return with a PECF designation change from "No" to "Yes." A "Yes" designation may not be changed.

  5. Do not process a PECF request on any return that is being routed out.

  6. If the return meets correspondence criteria and an adjustment will not be input, do not process the PECF request. Correspond as required.

  7. Use the table below to prepare a "dummy" Form 1040-X, whenever the taxpayer indicates an addition to the PECF.

    If ... Then ...
    The amended return was e-filed or scanned.
    1. Edit:

      1. "Dummy PECF" in the top margin of a blank Form 1040-X.

      2. The tax period

      3. The primary name control

      4. The primary SSN and secondary SSN.

      5. Check the appropriate filing stratus check box

      6. IMF Condition Code (CCC) "5" to the right of filing status just above Column C if one PECF box is checked. Edit CCC "6" if two boxes are checked.

      7. The received date in MMDDYY format in the center portion.

      8. Check the appropriate PECF box(es), in Part II on the second page of the Form 1040-X.

      9. Edit "MeF Return - Do not correspond for signature" in the signature area.

      10. Your employee number/stamp in the upper left margin.

      11. Input Case Note "PECF Prep" .

    2. Continue processing the return and Route the "Dummy PECF" to Batching/ISRP per local procedures.

    The amended return was paper filed
    1. Edit:

      1. "Dummy PECF" in the top margin of a blank Form 1040-X.

      2. The tax period

      3. The primary name control

      4. The primary SSN and secondary SSN.

      5. Check the appropriate filing stratus check box

      6. IMF Condition Code (CCC) "5" to the right of filing status just above Column C if one PECF box is checked. Edit CCC "6" if two boxes are checked.

      7. The received date in MMDDYY format in the center portion.

      8. Check the appropriate PECF box(es), in Part II on the second page of the Form 1040-X.

      9. "O/S " on the signature line to indicate the original Form 1040-X was signed.

      10. Your employee number/stamp in the upper left margin.

      11. "PECF Prep" in the left margin

    2. Continue processing the return and Route the "Dummy PECF" to Batching/ISRP per local procedures.

Discovered Remittances

  1. A discovered remittance is any form of payment (cash, check, money order, stamp, jewelry, etc.) other than credit card that the taxpayer may send in.

    Note:

    When a US Treasury check is returned to the IRS, it is not considered a discovered remittance. Edit "Void" onto the check if it does not already have it. Forward the check and a copy of the return to the Refund Inquiry unit and continue processing the return.

    Exception:

    If the US Treasury check is made payable to the IRS this should be returned to Receipt and Control for proper disposition.

  2. When a remittance is discovered:

    1. If a Form 1040-V, Payment Voucher is attached, edit the received date and your TE number on the voucher then turn in the voucher and the remittance and continue processing the return.

    2. If a payment voucher is not attached or a loose remittance is discovered, complete Form 3244, Payment Posting Voucher. Turn in the remittance with the Form 3244, following local procedures then continue processing your return.

  3. If the taxpayer sends in a credit card or credit card information, refer the case to the Manager or Lead to issue Letter 3956C .

  4. For additional information on discovered remittances, see IRM 3.8.46.1, Discovered Remittances.

Sorting, Routing, and Priority Processing

  1. Before inputting an adjustment or corresponding, identify all documents or conditions requiring other actions. Research IDRS for transactions that require routing to another function.

    Note:

    When processing an e-filed amended return or CIS case to be worked in SP and the IRM states to route, then use the "Reassign" , "Reroute" , or "Suspend" function in CIS as appropriate.

  2. When routing

    • Identify all possible route out criteria, then route to the highest priority as stated in paragraph 3 below.

    • Follow specific IRM instructions.

    • Follow local procedures.

    • MEFP and MEFS amended returns are to be reassigned or rerouted through CIS whenever possible. See IRM 3.11.6.16, 1040-X MEFP and MEFS Reassignment and Reroute Guide.

      Caution:

      When reassigning a case through CIS, do not close the case control. Closing the case control will cause an "E-1" error.

    • If the TC 150 has not posted, see IRM 3.11.6.6.1.

    • Do not input or update CC REQ54, CC DUPED, CC DDBCK or CC ENREQ unless otherwise instructed by a specific IRM section.

    • Close the case using control category MISC unless specific instructions are provided.

      Caution:

      Use the “close” function when sending a secure message or e-fax.

    • Leave a working/action trail per IRM 3.11.6.2.5, Working Trail.

    Note:

    Keep all related tax years together if possible.

    Exception:

    Do not route non-statute year returns to the Statute unit unless they are attached to a statute year return for informational purposes. Do not route a non-AUR cases to AUR unless they are attached for informational purposes

  3. The priority order for routing is as follows, specific IRM references take precedence over these general instructions:

    Caution:

    When processing a MEFP or MEFS case and routing criteria is identified for disaster, carryback, carryforward, identity theft, injured spouse, or a zero return, you must check for international criteria. If international criteria is present, follow reassignment procedures in IRM 3.11.6.16.1, MEFP Reassignment and Reroute Guide, or IRM 3.11.6.16.2, MEFS Reassignment and Reroute Guide, as appropriate.

    1. Taxpayer Protection Program (TPP)

    2. Office of Fraud Enforcement (OFE)

      Note:

      See IRM 3.11.6.4.9.3, if Exam or CAT-A criteria is present.

    3. Disaster Claims

    4. Carryback or Carryforward Claims (CIS/AM)

    5. ID Theft

    6. Statute

    7. Taxpayer Advocate Service (TAS)

    8. Exam (open AIMS cases)

    9. Frivolous

    10. Criminal Investigation (CI) Scheme Development Center (SDC)

    11. Return Integrity and Verification Operation (RIVO)

    12. Category A (CAT-A)

    13. Underreporter (AUR/URP)

    14. International

    15. Premium Tax Credit (PTCX)

    16. Adjustment Function Criteria (CIS/AM) or controlled to an AM employee

    17. Open cases (open to an employee other than an area listed above)

    18. All other claims

    Note:

    Specific routing instructions found within the designated priority order take on that priority.

    Example:

    A case has a -W freeze, a -L Freeze (status code 12) on the account, and it also meets AUR open case criteria. In this instance, the three possible routing destinations for this claim are Exam, AUR, CIS/AM. Since Exam is the highest priority and has specific instructions regarding the -W freeze, the case bypasses the AUR criteria and will be routed to CIS/AM.

  4. If working a MEFS case and the case requires Form 1040-X to be converted to a Form 1040 or Form 6114, follow the association process in IRM 3.11.6.13.13, Association, Forms, Schedules, and Other Documents to MEFP and MEFS Cases, prior to routing.

  5. See IRM 3.11.6.4.23.1 for TC 971 Action Codes and routing destination for specific items.

  6. See IRM 3.11.6.3.5 for editing instructions for ISRP input of "Dummy PECF" instructions.

Disaster Claims

  1. A qualified disaster loss is an individual’s casualty or theft loss of personal-use property that is attributable to a major disaster declared by the President under section 401 of the Stafford Act in 2016, and January 1, 2018 through February 18, 2020, as well as from Hurricane Harvey, Tropical Storm Harvey, Hurricane Irma, Hurricane Maria, a federally declared disaster area in calendar year 2016, and January 1, 2018 through February 18, 2020, or the 2017 California Wildfires. Verify the taxpayer had a loss in a qualified disaster area via the IRS Disaster Assistance Program.

  2. The Disaster Tax Relief Airport and Airway Extension Act of 2017, the Tax Cuts and Jobs Act (TCJA), the Bipartisan Budget Act of 2018, and the Further Consolidated Appropriations Act, 2020 provide special rules for some qualified disaster losses. For a list of the qualifying disasters, see the IRS Disaster Assistance Program. The special rules include:

    • The $100 limitation per casualty increased to $500

    • The 10 percent of AGI limit does not apply

    • The standard deduction is increased by the net qualified disaster loss

    A qualified disaster loss is a personal casualty loss caused by:
    • Hurricane Harvey or Tropical Storm Harvey in the Hurricane Harvey disaster area on or after August 23, 2017

    • Hurricane Irma in the Hurricane Irma disaster area on or after September 4, 2017

    • Hurricane Maria in the Hurricane Maria disaster area on or after September 16, 2017

    • The California Wildfires in the California Wildfires disaster area on or after October 8, 2017

    • A federally declared disaster in a disaster area during calendar year 2016, or January 1, 2018 through February 18, 2020

  3. For tax years 2018 through 2025, an individual’s loss of personal-use property is deductible only if the loss is attributable to a federally declared disaster.

    Exception:

    Personal casualty or theft loss can only be deducted to the extent of casualty gains.

  4. Taxpayers who live in a Federal "Declaration of Emergency or Major disaster" area may file disaster claims. The IRS may place a -O/-S freeze on the module for the zip codes of the affected areas to indicate the taxpayer resides in a disaster area. Disaster claims are identified by either:

    • -O and/or -S freeze on the module

    • Taxpayer mentions the loss is attributable to a federally declared disaster

  5. A disaster claim is filed using Form 4684, Casualties and Thefts, and is reported in addition to the standard deduction on either:

    • Schedule A, line 20 (for 2017)

    • Schedule A, line 15 (for 2018 through 2025)

    • A deduction to income on Form 1040

  6. Follow normal processing procedures if the return is not a disaster claim as defined in (1) or (2) above.

    Note:

    A non-disaster claim is a casualty loss that is not attributable to a federally declared disaster.

  7. Claims that have CAT-A criteria, see IRM 3.11.6.4.9.1.

  8. If a disaster claim has SP 1040-X route-out criteria (i.e., CAT-A, Statutes, Underreporter, CIS/AM, etc.), separate the disaster claim from the non-disaster returns being routed:

    • For disaster cases routed to CIS/AM, edit DSTR as the working trail. If the disaster claim is related to Hurricanes Harvey, Irma, Maria, a federally declared disaster area in calendar year 2016, or January 1, 2018 through February 18, 2020, or the California wildfires of 2017 use KATX as the working trail.

    • For all other routing, edit DSTR/(routing destination) as a working trail.

  9. Form 4684 is required for taxpayers filing a disaster claim. Correspond using Letter 324C for the following:

    • The Form 4684 is missing.

    • The disaster claim is missing a signature (refund or balance due return). Suspend the return until you secure a signature only on refund returns.
      - If a reply is received within 45 days, continue processing the return and input under Blocking Series 05.
      - If no reply is received after 45 days, send a Letter 916C, per IRM 3.11.6.13.5, Correspondence for No Consideration of a Claim (Letter 916C). Input a TC 290 .00 to file the return.

    • The federally declared disaster designation is not listed in Section A(1) of Form 4684 (for 2018 through 2025). For 2017, there is no area to list the FEMA number.

  10. Do not mail the return back to the taxpayer in a disaster area.

Processing a Disaster Claim
  1. If a TC 150 has not posted on a disaster claim, route to CIS/AM per local procedure.

  2. Taxpayers may claim a disaster loss in the year the disaster loss was sustained or may elect to claim a disaster loss in the tax year preceding the disaster year.

    If Then
    The loss is claimed for the year of the disaster year The return must be filed within three years of the due date, without extensions.
    The loss is claimed for the year preceding the disaster The election must be made on or before 6 months after the due date for filing your original return (without extensions) for the disaster year.

    Example:

    A disaster occurs in August 2020, and the loss is sustained in 2020. The taxpayer can elect to timely file the disaster loss for 2019 until October 15, 2021. Alternatively, the taxpayer could choose to file the loss for the 2020 tax year and has until April 15, 2024 to claim the loss via an amended return.

  3. If a disaster claim is filed late, per (2) above, route to CIS/AM.

  4. To process a Disaster claim, check CC TXMOD for an -O/-S Freeze on the account.

    If And Then
    -O/-S freeze code is present   Process the claim.
    -O/S freeze code is not present
    1. Balance due

    2. Refund

    1. Route to CIS/AM per local procedure.

    2. Process the claim.

    Note:

    If the taxpayer requests the refund be issued to a name and/or address other than the one shown on Masterfile (e.g., temporary address, taxpayer representative, in care of name and/or address), route to CIS/AM for a manual refund.

  5. If processing a Disaster claim and Priority Code 8 is required, route to CIS/AM.

  6. Qualifying individuals may be identified by a posted TC 971 AC 086 and/or 087 on the eligible modules. Qualified individuals include those individuals that lived in a Federally Declared Disaster area on or near the time of the disaster.

  7. Below are procedures for processing these claims:

    1. Review the claim to determine if the taxpayer is claiming a federally declared disaster loss for personal use property during tax year 2016 or 2017. If other disaster or business property loss, follow normal procedures.

    2. Is Form 4684, Casualties and Thefts, attached? If not correspond with Letter 324C. If attached, determine if the taxpayer used the modified computation. If the taxpayer qualified for the modified computation but did not take advantage, edit the amount shown on Form 46844, Line 11 from $100 to $500 and change line 17 to $0.

    3. Manually calculate itemized deductions shown on Schedule A. Do not use the Schedule A worksheet found in the xClaim tool. Enter the total itemized deduction in the deduction field (line 2) of the xClaim tool.

    4. If the total itemized deduction (Schedule A, Line 29 for 2017 and prior, and Line 17 for 2018) is less than the standard deduction (see IRM 3.11.6.10.1.2) plus the net hurricane loss (Form 4684, Line 18) the taxpayer is entitled to an increased standard deduction.

      Example:

      The total itemized deductions shown on Schedule A is $20,000. The Standard deduction is $12,600 plus a $15,000 loss reported on Form 4684. The taxpayer is entitled to a standard deduction of $27,600.

    5. Use RC 076 if adjusting Schedule A and change the Category Code to "KATX" .

    6. Use RC 092 if adjusting the Standard Deduction and change the Category Code to "KATX" .

    7. Correspond per IRM 3.11.6.14, Correspondence Table of Issues, C-Letters and Paragraph Fill-ins, if changing the taxpayer refund amount.

Carryback/Carryforward

  1. ALL Carryback/Carryforward (CB/CF) claims are to be routed to AM. Follow any local procedures for separating CB/CF claims from other CIS/AM issues.

    Note:

    If the case is 60 days or less before the ASED expires, or if the ASED has expired, prepare a Form 3210 and notate CB/CF/Statute Imminent in the remarks area. Leave a CC ACTON history item "STAT IMNT" .

  2. If working a MEFP or MEFS case identify if the claim as Carryback or Carryforward. Then reassign the case to the appropriate queue per IRM 3.11.6.16.1, MEFP Reassignment and Reroute Guide, or IRM 3.11.6.16.2, MEFS Reassignment and Reroute Guide, as appropriate.

    Note:

    For more information on how to identify a Carryback or Carryforward claim, see Technical Communication Document (TCD) 0212

    .

  3. A taxpayer who has an overpayment of tax as a result of a Net Operating Loss (NOL), Net Capital Loss (NCL), Unused Credits, or a Claim-of-Right adjustment can file an application or claim, also referred to as a carryback claim (RINT) or tentative refund (TENT), for adjustment or refund. The tax year in which the loss occurred is the loss year. The tax year the loss is applied to is the gain year.

  4. NOL occurs when deductions exceed income from all sources. In computing a NOL, non-business deductions, such as the deduction for mortgage interest on a personal residence, are deductible only to the extent of non-business income, such as investment income on a personal investment. Deductions that relate to a trade or business, work as an employee, or casualty or theft are not limited in computing an NOL.

    Note:

    For 2018 through 2025, miscellaneous itemized deductions such as the deduction relating to work as an employee are not allowed, and thus are not considered in determining an NOL for those years. For 2021 and after, most NOLs may only be carried forward. After 2020, only NOLs attributable to the trade or business of farming and NOLs incurred by non-life insurance companies are eligible for carryback

  5. A RINT is claimed on Form 1040-X, U.S. Individual Income Tax Return, an amended Form 1040, U.S. Individual Income Tax Return, an amended Form 1040-SR, U.S. Tax Return for Seniors, or an amended Form 1040-NR, U.S. Nonresident Alien Income Tax Return, resulting from a carryback of:

    • A NOL

    • A NCL

    • Unused general business credits and other credits

    • Section 1256 contract losses

    • Claim-of-right

  6. A TENT is claimed on Form 1045, Application for Tentative Refund. A Form 1045 can be filed by individuals, estates or trusts to apply for a quick tax refund resulting from the carryback of:

    • A NOL

    • Unused general business credits

    • A net section 1256 contract loss

    • An overpayment of tax due to a claim of right adjustment under section 1341(b)(1)

  7. A NOL occurs when certain deductions exceed income from all sources. Only deductions that relate to a trade or business, work as an employee, or casualty or theft losses can create a NOL. Once computed, a NOL is carried to other tax years as an NOL deduction. A NOL deduction reduces the taxable income for the taxable year to which the NOL is carried, and may allow a refund for taxes already paid if the NOL is carried back to an earlier year. Any NOL remaining after computing the amount of the NOL absorbed in preceding years may be carried to later years.

    Note:

    Miscellaneous itemized deductions such as work as an employee are disallowed for tax years 2018 through 2025 and thus are not considered in determining an NOL for those years.

  8. A NCL for individuals occurs when capital losses exceed capital gains, plus a limited amount of ordinary income ($3,000 Married Filing Joint, or $1,500 Married Filing Separately). A NCL can only be carried forward on an IMF (Individual Master File) return.

  9. Unused general business credits and other credits.

    Credits Carry Back Carry Forward
    Form 1116, Foreign Tax Credit 1 year 10 years
    Form 3800, General Business Credit 1 year 20 years
    Form 5695, Residential Energy Credits No Unlimited (until used)
    Form 8396, Mortgage Interest Credit No 3 years
    Form 8839, Qualified Adoption Expenses No 5 years
    Form 8859, Carryforward of the District of Columbia First-Time Homebuyer Credit No Unlimited (until used)

  10. An individual taxpayer can carryback section 1256 contract(s) losses three years but can only apply them to section 1256 contract(s) gains.

  11. A claim of right adjustment under IRC 1341(b)(1) is mentioned in the explanation of changes or attachments. The taxpayer might mention Regulation 5.6.411.1(d).

  12. Indications that a taxpayer is trying to take a carryback are:

    • The Form 1040-X line 1 carryback box is checked.

    • The Form 1040-X line 7 carryback box is checked.

    • A notation of NOL Carryback on the return, in the Form 1040-X, Part III, Explanation of Changes, or other attached documents.

    • Form 1045, Application for Tentative Refund, and/or supporting schedules (Schedule A-NOL, Schedule BNOL Carryover, or Schedule D) are attached.

    • Schedule K-1 from a partnership, S corporation, estate, trust, or similar wording is attached for the year of the loss.

    • Typically, section 1256 contract losses are reported on Form 6781, Gains and Losses from Section 1256 Contracts and Straddles, with box D checked. The losses might also be mentioned in the explanation of changes or other attachments.

    • Claim-of-right adjustment under IRC 1341(b)(1) is mentioned in the explanation of changes or attachments. The taxpayer might mention Regulation 5.6.411.1(d).

      Note:

      A Claim of Right Adjustment can be entered on line 2 or line 15 of the 1040-X or Schedule A line 28 (2017 and prior) or line 16 (2018 and subsequent).

    • Form 1116, Foreign Tax Credit. Part III line 10.

    • Form 3800, General Business Credit, Part I lines 5, Part II line 35, and Part III box D is checked.

  13. Indications that a taxpayer is trying to take a carryforward are:

    • A notation of NOL Carryforward, or Carryover on the return, in the Form 1040-X, Part III, Explanation of Changes, or other attached documents.

    • A notation of an election to forgo the carryback period for any tax year and carry the entire NOL forward.

      Reminder:

      Check TRDBV for e-filed returns look for the literal ELECTION. If present, the election has already been made. Do not send the as CB/CF.

    • Form 1040 has a change on Line 21, Other Income, (2017 and prior) related to a NOL. For 2018 and subsequent, Line 21, Other income, is on Schedule 1, Additional Income and Adjustments to Income.

    • Schedule K-1 from a partnership, S corporation, estate, trust, or similar wording is attached for the year of the loss.

    • Typically, section 1256 contract losses are reported on Form 6781, Gains and Losses from Section 1256 Contracts and Straddles, with box D checked. The losses might also be mentioned in the explanation of changes or other attachments.

    • Claim-of-right adjustment under IRC 1341(b)(1) is mentioned in the explanation of changes or attachments. The taxpayer might mention Regulation 5.6.411.1(d).

      Note:

      A Claim of Right Adjustment can be entered on line 2 or line 15 of the 1040-X or Schedule A line 28 (2017 and prior) or line 16 (2018 and subsequent).

    • Form 1116, Foreign Tax Credit, Part III line 10.

    • Form 3800, General Business Credit, Part I line 4 or Part I line 4 box is checked , Part II line 34 or Part II line 34 box is checked, Part III box C is checked, and Part III credit identified as "carryforward only" .

    • Form 5695, Residential Energy Credits, Part I lines 12 and 15.

    • Form 8396, Mortgage Interest Credit, Part I lines 4, 5 and 6, and Part II lines 14, 16, and 17.

    • Form 8839, Qualified Adoption Expenses, Part II line 13.

    • Form 8859, Carryforward of the District of Columbia First-Time Homebuyer Credit.

  14. Do not treat the following claims as CB/CF claims:

    • The term "carryforward" can be used when identifying certain credits that can apply to future tax years. Since these are not restricted interest claims they are not CB/CF claims.

    • Schedule D loss that exceeds the $3,000 loss limit. Taxpayers are entitled to "roll-over" or "carryforward" any Schedule D loss that is greater than $3,000. Process these cases with RC 013.

    • Carryover of an IRA.

    • Schedule A, Itemized Deductions, with an entry in the Gifts to Charity section on "Carryover from prior year." For 2017 and prior, this is line 18, and for 2018, line 13.

    • Cases where none of the CB/CF issues are changing (e.g., A NOL is indicated on Line 21 of Schedule 1 but is not changing).

Identity Theft

  1. Identity (ID) Theft can be indicated by the taxpayer’s explanation, by markers on the account, or by suspicious changes identified by tax examiners.

  2. Accounts the IRS has identified as ID Theft contain one of the following indicators. If one of the following indicators is found, see paragraph 3 below and then paragraph 7.

    • CC ENMOD, IMFOL, or TXMOD: TC 971 with AC 506, 522 (with the literals UNWORK or IRSID), or 524 (if the 1040X is for a tax year after the date of death). See paragraph 3 below for additional information.

      Note:

      The Secondary Date (SECONDARY-DT>) field of one of the above indicators will reflect the tax year affected by identity theft. If the tax period in question matches the year of the Secondary Date, see paragraph 3 below and then paragraph 7.

      Exception:

      AC 524 may or may not have a SECONDARY-DT field entry. AC 524 is an identity theft indicator used to lock the account of deceased taxpayers. It prevents a deceased taxpayer’s TIN (SSN or ITIN) from being used as the primary, secondary, or dependent TIN on a current or subsequent year federal income tax return. The TC 971 AC 524 indicator is applied systemically to the account and is effective the following year after the date of death.

      Example:

      Taxpayer’s date of death is 6/03/2017. A return for TY 2017 will post but a return for TY 2018 will not be allowed to post.

    • CC TXMOD/IMFOLT: TC 971 AC 111.

    • CC IMFOLI: MFT 32 is indicated for the Tax Year and No TC 150 is present on MFT 30. See paragraph 7 below.

    • CC TXMOD/IMFOLT: The account has a TC 971 AC 124 with either an unpostable TC 150 or CC TRDBV shows the return is unpostable.

    Note:

    The ID Theft literal on CC ENMOD, CC IMFOLE, or other TC 971 Action Codes should not be used as an ID Theft indicator.

  3. Verify ID Theft indicators have not been reversed prior to routing. If a TC 972 is present reversing the ID Theft indicator, do not route the return unless there are additional indicators present.

  4. A taxpayer can self-identify as a victim of ID Theft by:

    • Stating in the Explanation of Changes on Form 1040-X or a separate statement

    • Completing Form 14039, Identity Theft Affidavit

    • Responding to IRS correspondence related to ID Theft

  5. If the taxpayer indicates their dependent is a victim of ID Theft, route to CIS/AM. The taxpayer can indicate their dependent is a victim of ID Theft by:

    • Stating in the Explanation of Changes on Form 1040-X or a separate statement.

    • Completing Form 14039, Identity Theft Affidavit.

    • Responding to IRS correspondence related to ID Theft.

  6. Tax Examiners may identify suspected ID Theft when the return does not master file verify and when certain account changes seem suspicious such as large, unusual or questionable line-item changes. When this occurs use the following research steps to aid in determining if the return should be routed as ID Theft:

    1. Use CC RTVUE to verify:
      - Address for the first return(s) filed
      - Dependents
      - Type of Income
      - Filing Status
      - Schedules and Forms filed

    2. Use CC TRDBV to verify:
      - Significant changes in the filing history
      - Occupation
      - Requested method of refund payment
      - Tax Preparer
      - Multiple attempts to file a rejected return

    3. Use CC DDBCK to verify:
      - Dependents and/or credits claimed on the original return

    4. Use CC IMFOLI to verify:
      - Number of years the TIN has been used
      - Filing status changes
      - Method of filing: paper or e-file

    5. Use CC IRPTR to verify:
      - Comparative review of reported income and payor information
      - Previous and current employer
      - Previous address

    Reminder:

    Before routing as ID Theft, you must have multiple suspicious changes between the original filing and the amended filing.

  7. Once a return is identified as being an ID Theft return:

    If Then
    Form 1040-X
    • In the upper left-hand corner of the return notate ID Theft.

    • Route to CIS/AM

    Form 1040 series
    • In the upper left-hand corner of the return notate PAO (Process as Original)

    • Circle out any notation that suggests the return was previously filed

    • Route to Batching

    Form 1040-X with Form 1040
    1. If a TC 150 is posted (or pending):

      1. Move the Form 1040-X to the front

      2. Route to CIS/AM with working trail "ID Theft"

    2. If no TC 150 is posted or pending:

      1. "X" Form 1040-X and move the Form 1040 to the front

      2. Edit PAO in the upper left-hand corner of the return

      3. Circle out any notation that suggests the return was previously filed

      4. Route to Batching

    Undeliverable Route to Entity
    Statute returns Route the return to IDTVA Statute:
    • Austin - 6539 AUSC

    • Kansas City - MS 6507 C2 KCSC

    • Ogden - Route to Kansas City address, MS 6507 C2 KCSC

Taxpayer Protection Program (TPP)
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Statute Review

  1. Beginning January 1, 2022 all statute year amended returns (TY 2018 and prior) with a tax increase or credit decrease must be sent to the Statute unit. Additionally, statute year returns with no TC 150 present must be sent to the Statute unit.

    Note:

    IDRS research is required to determine if the case is a tax increase or credit decrease.

    Exception:

    Due to the COVID-19 pandemic and subsequent SP and AM site closures, SP and AM have developed procedures for IMF 2018 and prior year original delinquent returns (No TC 150) to bypass AM statute clearance and be processed as original returns. In addition, any 2018 and prior year returns previously cleared by AM statute will not be returned by SP to AM to be cleared again if the 90 calendar day statute stamp has expired. If a tax return is later found to be barred due to this process change, the barred case will not be charged to SP or AM . The barred case will be considered systemic and reported on the quarterly barred statute report under the responsible area "N/A" .

    Reminder:

    Per IRM 3.11.6.4, Sorting , Routing, and Priority Processing, Disaster, Carryback/Carryforward, and Identity Theft, are a higher routing priority than Statute.

  2. For statute imminent cases (the ASED is 90 days or less), hand carry to Statute per local procedures.

    Note:

    Elevate any statute imminent routing issue(s) to the SP HQ Analyst.

  3. MEFP cases and MEFS cases are sent to the Statute unit by using the suspense function within CIS.

  4. Paper cases are sent to the Statute unit by routing the case.

  5. Follow the procedures in the table below to suspend a MEFP case or MEFS case to the Statute unit:

    If ... And ... Then ...
    1 The case has a tax increase or a credit decrease

    Exception:

    A claim to decrease withholding is not considered a credit decrease and is processable without statute involvement.

    Exception:

    Route to CIS/AM any case regardless of any tax increase/credit decrease involving any of the following:
    - A signed consent or request to extend the statute of limitations.
    - Filing status changes to MFJ.
    - Cases requiring a manual refund.
    - A statement of Financial disability.

    A TC 150 is present
    1. Input a TC 971 AC 014.

    2. Suspend the case to Statute per IRM 3.11.6.16.1, MEFP Reassignment and Reroute Guide, or IRM 3.11.6.16.2, MEFS Reassignment and Reroute Guide, as appropriate.

    Exception:

    If the return is stamped "Statute Cleared" or "No Statute Issue(s)" , see IRM 3.11.6.4.4.1, Processing Statute Cases.

    2. Statute year Form 1040 with no Form 1040-X attached. A TC 150 is not present
    1. Input a TC 971/014.

    2. Suspend the case to Statute per IRM 3.11.6.16.1, MEFP Reassignment and Reroute Guide, or IRM 3.11.6.16.2, MEFS Reassignment and Reroute Guide, as appropriate.

    Exception:

    If the return is stamped "Statute Cleared" or "No Statute Issue(s)" send to Batching to be processed as an original per local procedures.

    3. Statute year Form 1040-X, an original Form 1040 or an "As Amended" Form 1040 is attached. A TC 150 is not present
    1. Follow the procedures in IRM 3.11.6.6.3 paragraph (5) except suspend the case to Statute Unit for clearance.

    2. Input a TC 971 AC 014.

    3. Suspend the case to Statute per IRM 3.11.6.16.1, MEFP Reassignment and Reroute Guide, or IRM 3.11.6.16.2, MEFS Reassignment and Reroute Guide, as appropriate.

    Exception:

    If the return is stamped "Statute Cleared" or "No Statute Issue(s)" send to Batching to be processed as an original per local procedures.

    4. Statute year Form 1040-X A TC 150 is not present
    1. Convert Form 1040-X to a Form 1040 or Form 6114.

      Reminder:

      If working a MEFS case, follow the association process in IRM 3.11.6.13.13, Association, Forms, Schedules, and Other Documents to MEFP and MEFS Cases, prior to sending to Statute.

    2. Input a TC 971 AC 014

    3. Input a CC ACTON history of "X21502STAT."

    4. Suspend the case to Statute per IRM 3.11.6.16.1, MEFP Reassignment and Reroute Guide, or IRM 3.11.6.16.2, MEFS Reassignment and Reroute Guide, as appropriate.

    Exception:

    If the return is stamped "Statute Cleared" or "No Statute Issue(s)" send to Batching to be processed as an original per local procedures.

  6. Follow the procedures in the table below to send a paper case to the Statute unit:

    If ... And ... Then ...
    1. The case has a total tax increase or a refundable credit decrease

    Exception:

    A claim to decrease withholding is not considered a credit decrease and is processable without statute involvement.

    Exception:

    Route to CIS/AM any case regardless of any tax increase/credit decrease involving any of the following:
    - A signed consent or request to extend the statute of limitations.
    - Filing status changes to MFJ.
    - Cases requiring a manual refund.
    - A statement of Financial disability.

    A TC 150 is present
    1. Input a TC 971 AC 014.

    2. Keep all related statute tax years together.

    3. Route the case to Statute. .

    Exception:

    If the return is stamped "Statute Cleared" or "No Statute Issue(s)" , see IRM 3.11.6.4.4.1, Processing Statute Cases.

    2. Statute year Form 1040 with no Form 1040-X attached A TC 150 is not present
    1. Input a TC 971/014.

    2. Route the case to Statute.

    Exception:

    If the return is stamped "Statute Cleared" or "No Statute Issue(s)" send to Batching to be processed as an original. See IRM 3.11.6.6.4, Amended Form 1040 with No Form 1040-X Attached.

    3. Statute year Form 1040-X, an original Form 1040 or an "As Amended" Form 1040 is attached A TC 150 is not present
    1. Follow the procedures in IRM 3.11.6.6.3 paragraph (6), but do not route to Batching.

    2. Input a TC 971 AC 014.

    3. Route the case to Statute.

    Exception:

    If the return is stamped "Statute Cleared" or "No Statute Issue(s)" send to Batching to be processed as an original per local procedures.

    4. Statute year Form 1040-X A TC 150 is not present
    1. Convert Form 1040-X to a Form 1040 or Form 6114.

    2. Input a TC 971 AC 014.

    3. Input a CC ACTON history of "X21502STAT."

    4. Route the case to Statute.

    Exception:

    If the return is stamped "Statute Cleared" or "No Statute Issue(s)" send to Batching to be processed as an original per local procedures.

  7. If the case is a Substitute for Return (SFR), see IRM 3.11.6.4.17.

  8. If research of the return or the account indicates Identity (ID)Theft, forward to IDTVA. See IRM 3.11.6.4.3. Possible ID Theft indicators include:

    • Form 14039, Identity Theft Affidavit, or police report

    • Identity Theft written on the return or in a statement

    • Form 8948, Preparer Explanation for Not Filing Electronically, stating MeF reject because primary or secondary TIN was previously used

    • TC 971 AC 506, 522 (with the literals UNWORK or IRSID), 524 (if the 1040X is for a tax year after the date of death)

    • Open control to IDTVA

  9. If an amended Form 1040 is received in the 1040-X unit and the amended Form 1040 is stamped "Statute Cleared" , return the document to the Statute Unit.

Processing Statute Cases
  1. Use the following guidelines when processing a statute year case:

    Note:

    If a case is stamped "No Statute Issue(s)" , continue processing the case. If a Form 1040 is stamped "Statute Cleared" see IRM 3.11.6.4.4, Statute Review.

    1. Open case controls with a category of ST04 or -X04 meeting SP processing criteria should be worked by placing the control base in "B" status and upon case completion place the control base back in "A" status.

    2. Without regard to the ASED/RSED, Statute cases not meeting SP criteria should be routed to the appropriate function per local procedures.

    3. When verifying the RSED and the received date is not timely, check the postmark. If the amended return is postmarked on or before the RSED, consider it timely for a refund. See Paragraph 8 below to determine timeliness.

    4. When verifying the ASED, use today’s date.

    5. Research the IRS Disaster Assistance Program per paragraph 2 below.

  2. When researching the IRS Disaster Assistance Program, check the current year and one year prior to determine if the taxpayer lived in a qualified disaster area. If research shows the taxpayer lives or lived in a disaster area, review the disaster declaration for the following statement, and then follow the table below:

    • Affected taxpayers that need to perform time-sensitive actions described in Treasury Regulation § 301.7508A-1(c)(1) and Rev. Proc. 2018-58, 2018-50 IRB 990 that fall on or after (the specified date), and before (the specified date), are granted additional time to act through (the specified date).

    If ... And ... Then ...
    The taxpayer does not live, or did not live in a qualified disaster area   Continue processing per normal procedures.
    The taxpayer lives or lived in a qualified disaster area
    1. The statement above is not in the disaster declaration

    2. The statement above is present and the specified dates do not extend the taxpayer’s filing timeframe

    3. The statement above is present and the specified dates extend the taxpayer’s filing timeframe

      Note:

      See example below the table

    1. Continue processing per normal procedures.

    2. Continue processing per normal procedures.

    3. Continue processing the claim per normal.

    Example:

    If a taxpayer files a TY 2017 return with a Received Date of 06/13/2021, a Postmark date of 06/10/2021, a RSED of 04/15/2021, and research shows the taxpayer lives in a qualified disaster area as noted in disaster declaration excerpt below, then use Override Code S, 06/13/2021 as the Received Date, and 06/10/2021 as the Amended Claims Date and Refund Statute Control Date.

    Note:

    Affected taxpayers that need to perform time-sensitive actions described in Treasury Regulation § 301.7508A-1(c)(1) and Rev. Proc. 2018-58, 2018-50 IRB 990 that fall on or after February 11, 2021, and before June 15, 2021, are granted additional time to act through June 15, 2021.

  3. For statute imminent cases (the ASED is 90 days or less), hand carry to Statute per local procedures.

    Note:

    Elevate any statute imminent routing issue(s) to the SP HQ Analyst.

  4. If the assigned tax account is on retention, use CC IMFOLB to restore the module. Before adjusting or corresponding on the account, you must suspend the case, using RETREG as the activity, for 21 days, following local procedures, to allow the TC 370 to post. If the TC 370 has not posted when the suspense period expires, then route to CIS/AM.

  5. Follow the procedures below to determine if the case should be routed.

    If And Then
    1. The case is within 90 days of the ASED or the ASED is expired. Any of the following are present:
    - A signed consent or request to extend the statute of limitations.
    - Filing status changes to MFJ.
    - Cases requiring a manual refund.
    - A statement of Financial disability.
    Route to CIS/AM
    2. The received date is within 60 days of the ASED or the ASED is expired The RSED is open and there is a total tax decrease or a refundable credit increase of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and specific Cat A criteria does not exist for the issue(s)

    Note:

    If specific CAT-A criteria exist, see IRM 3.11.6.4.9.1. If CAT-A criteria is not met, continue to the next box.

    Route to CAT-A
    3. The RSED is expired and the module is in debit balance   Route to CIS/AM
    4. The RSED is expired on a full paid module and your amended return is not a math error correction There are payments, credits, or offsets posted within two years of your case’s received date Route to CIS/AM
    5. The RSED is expired and there was a math error on the original return The change on the Form 1040-X is not a math error correction and/or also claims additional changes Route to CIS/AM

  6. Follow the procedures below to determine if the case requires correspondence.

    If And Then
    1. Total tax decrease and/or refundable credit increase resulting in a refund that was received (or postmarked) before the RSED The claim is incomplete and additional information is required to process the case
    1. Suspend the case for 45 days and request the missing information.

    2. Correspond with the taxpayer using a Letter 916C. Use paragraphs B, J, S, T, 2, 5.
      • Paragraph S fill-in: Please complete Form XX to support the changes you have made.Or use the fill-in provided in the specific instructions
      • Paragraph T fill-in: Please send us the requested information within 30 days from the date of this letter. If we do not hear from you, we will not be able to allow your claim if the statute of limitations has expired. Generally, the refund statute expires 3 years from the original due date of the return or 2 years from the date the tax was paid, whichever is later.

      Exception:

      If the signature is missing on the claim, use Letter 324C with paragraphs: A, P, 3, 6, and c.
      • Paragraph 3 fill-in: Please send us the information requested within 30 days from the date of this letter. If we do not hear from you within 30 days, we will not be able to allow your claim if the statute of limitations has expired. Generally, the refund statute expires 3 years from the original due date of the return or 2 years from the date the tax was paid, whichever is later.

    3. The response was received before the RSED or after the RSED but within 45 days of the IRS request (date the letter was input) then allow the claim. If the taxpayer did not provide a complete response, adjust the account for provided items and send Letter 106C per IRM 3.11.6.13.3, Correspondence for Disallowing a Claim (Letter 105C and Letter 106C).

      Exception:

      If the adjustment will result in a balance due, then route to Statute.

    4. If there is no reply or the request for additional information is not received by the requested response date and the RSED has expired, disallow the claim. Send Letter 105C per IRM 3.11.6.13.3, Correspondence for Disallowing a Claim (Letter 105C and Letter 106C). Use paragraphs A, 1, c, d, g, r, and v.

      Note:

      If there is no reply and the RSED is not expired, follow the "No Consideration" procedures as outlined in IRM 3.11.6.13.5, Correspondence for “No Consideration” of a Claim (Letter 916C).

    2. The RSED is expired on a full paid module
    1. There are no payments, credits, or offsets within the last two years on the module and no other route-out criteria exist

    2. Exonerated Prisoner or similar is notated

    1. Disallow the claim. Send Letter 105C per IRM 3.11.6.13.3, Correspondence for Disallowing a Claim (Letter 105C and Letter 106C. Use paragraphs A, 1, c, d, g, r, and v.

    2. Route to CIS/AM with EXPR as the working Trail.

  7. If the return is a duplicate, see IRM 3.11.6.6.5.

  8. The following procedures should be used to determine how to process your case.

    If And Then
    1. Making an adjustment to the account with a TC 290 .00 and adjusting Credit Reference Numbers that will not result in a credit or tax change

    Example:

    Changing SE tax from the primary to secondary taxpayer. No tax change and no credit change.

    Without regard to the ASED or RSED Process using Blocking Series 05. If the RSED is expired, use the received date as the RFSCDT and enter an S override.

    Caution:

    Do not use Priority Code 9.

    2. The RSED is expired and there was a math error on the timely filed original return The only change is a correction of the math error(s) Process the Form 1040-X. See IRM 3.11.6.7.2.1.

    Note:

    Input the received date of the original return in the RFSCDT field.

    Exception:

    If the original return was filed after the RSED, route to CIS/AM.

    3. The RSED is expired and there was a math error on a timely filed amended return The only change is a correction of the math error(s) Process the Form 1040-X. See IRM 3.11.6.7.2.1.

    Note:

    Input the received date of the first amended return in the RFSCDT field.

    4. The ASED is greater than 90 days and the RSED is expired
    1. The return is one of the following:

      • A tax increase with a credit decrease.

      • A tax increase without a credit decrease.

      • A credit decrease without a tax increase.

    2. The return is one of the following:

      • A tax increase with a credit increase.

      • A credit increase without a tax increase.

      • A tax decrease with a credit decrease.

    1. Process as normal.

    2. Route to CIS/AM.

    5. The amended return has a total tax decrease and/or refundable credit increase that results in a refund on a timely filed return No route criteria exist Process the Form 1040-X using instructions in paragraphs 9 and 10 below.

  9. OVERRIDE CODE - An Override Code is required when the IRS Received Date is over one year old and on cases when the statute has expired.

    1. R - Allows IRS Received Date to be older than a year in the past.

    2. S - Allows current date and the Refund Statute Control Date (RFSCD) to be later than the Refund Statue Expiration Date (RSED).

    Note:

    For TY 2017 returns, any refund claims (tax decreases or credit increases) received after April 15, 2021 and before May 17, 2021 are to be considered timely. Use 04152021 as the RFSCD.

    Note:

    For TY 2016 returns, any refund claims (tax decreases or credit increases) received after April 15, 2020 and before July 15, 2020 are to be considered timely. Use 04152020 as the RFSCD.

    Reminder:

    If the taxpayer lived in a qualified disaster area, the due date considered a return timely filed may be different.

  10. Follow the procedures and examples in the chart below for determining the received date and amended claims date.

    Note:

    Verify postmark date when determining timeliness.

    Reminder:

    Always verify the RSED and ASED dates on CC TXMOD.

    If And Then
    1. Received date is after the RSED

    Example:

    The received date is 4-20- 20XX.

    Postmark shows the claim is timely filed

    Example:

    The RSED is 4-15-20XX, and the postmark date is 4-15-20XX or prior.

    Example:

    The RSED is 10-15-20XX, and the postmark date is 10-13-20XX.

    Use the received date as normal. Use the postmark date as the amended claims date and as the RFSCDT.

    Example:

    Input 4-15-20XX as the RFSCDT and the amended claims date.

    Example:

    Input 10-13-20XX as the amended claims date and RFSCDT.

    2. The received date is prior to the RSED

    Example:

    The received date is 3-30-20XX.

    You are processing the claim after the RSED

    Example:

    Postmark date is 3-28-20XX and the return is received in the 1040-X unit to be processed 6-05-20XX.

    Use the received date as normal and as the amended claims date and RFSCDT.

    Example:

    Input 3-30-20XX as the amended claims date and the RFSCDT.

    3. Received date is prior to the RSED

    Example:

    The received date is 6-01-20XX and the RSED/ASED is 10-15-20XX.

    You are processing the claim prior to the RSED

    Example:

    The claim is processed 6-20-20XX.

    Process the return following standard 1040-X procedures.
    4. Claim is timely received

    Example:

    The received date is 4-15- 20XX or prior.

    The claim is incomplete and correspondence is required per paragraph (4), box 1. Response is received after the RSED, but within the time frames in paragraph (4), box 1.

    Example:

    Correspondence was sent and the reply was received 6-1-20XX.

    Use the original received date as the received date and RFSCDT. Use the response date as the amended claims date.
    5. No envelope/postmark is present, or the postmark is illegible, the received date is 4-20- 20XX Received date is no later than seven (7) days after the RSED

    Example:

    The return was received by or before 4-20-20XX, the RSED is 4-15-20XX.

    Use the RSED date as the received date, amended claims date, and RFSCDT. Edit the RSED date onto the return and circle any other received date stamps.

    Example:

    Input 4-15-20XX as the received date, amended claims date, and RFSCDT.

Taxpayer Advocate Service Cases (TAS)

  1. The Taxpayer Bill of Rights (TBOR) was adopted by IRS in June 2014. For more information about the TBOR, see www.irs.gov/taxpayer-bill-of-rights

  2. Review all attachments for taxpayer notations/correspondence to determine whether the taxpayer meets TAS case criteria or requests TAS assistance. TAS criteria is defined as any of the following:

    • Taxpayer is experiencing economic harm or is about to suffer economic harm.

    • The taxpayer is facing an immediate threat of adverse action.

    • The taxpayer will incur significant costs if relief is not granted (including fees for professional representation).

    • The taxpayer will suffer irreparable injury to, or long-term adverse impact if relief is not granted.

    • The taxpayer has experienced a delay of more than 30 calendar days to resolve a tax account problem.

    • The taxpayer has not received a response or resolution to their problem or inquiry by the date promised.

    • A system(s) or procedure(s) has either failed to operate as intended or failed to resolve the taxpayer’s problem or dispute within the IRS.

  3. Follow the table below when a case is open to TAS. A case open to TAS can be identified by a control category of ATAO or the Assigned to Employee IDRS number begins with 63.

    If ... And ... Then ...
    Working a MEFP case
    1. The case does not meet SP criteria.

    2. The case meets SP criteria.

    1. Reassign the case the AM.

    2. Process the case following normal procedures.

    Working a MEFS case
    1. The case does not meet SP criteria.

    2. The case meets SP criteria.

    1. Reassign the case the AM.

    2. Process the case following normal procedures.

    Working a paper case
    1. The case does not meet SP criteria.

    2. The case meets SP criteria but is incomplete (i.e., missing signature, forms, and schedules, etc.)

    3. The case meets SP criteria.

    1. Expedite the case to CIS/AM per local procedures.

    2. Suspend the case for 5 working days using the activity "SP1040XTAS." Contact the embedded SP 1040-X TAS Liaison and state what is missing. The liaison will contact the case advocate to secure the missing information.

    3. Take the following actions:

      1. The tax examiner will:

        • Complete the CIS Association Header Sheet. In the "Case ID" box write "MEFS"

        • Close the open control for the paper case using CC ACTON with the activity "SNT2SCAN" and category code MISC.

        • Attach the CIS Association Header Sheet to the return and place in the designated basket to send the case through the exception scanning process.

      2. The clerical staff or other designated personnel will:

        • Prepare the case for the exception scan process.

        • Scan the case through the exception process.

        • Validate the exception scan.

        • Make a copy of the CIS Association Header Sheet to return to the tax examiner after the case has completed validation.

      3. After the tax examiner receives the copy of the CIS Association Header Sheet, the case will be processed per normal MEFS procedures.

    Reminder:

    If inputting an adjustment, place the "ATAO" case in "B" status and then returning it to its original status once you have completed the adjustment.

  4. When working paper cases, follow local procedures when the table above requires the creation of a CIS case or a case be scanned.

  5. When processing an e-filed case or scanned case and the taxpayer requests to be referred to TAS or the taxpayer meets the above criteria:

    If ... And ... Then ...
    1. A taxpayer sends a Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order)
    1. No other documentation is attached

    2. An original return or Form 1040-X is attached

    1. Take the following steps:

      1. Print the Form 911 to PDF.

      2. E-mail the Form 911 PDF as an attachment to TAS based on your site.

        • ≡ ≡ ≡ ≡ ≡

        • ≡ ≡ ≡ ≡

        • ≡ ≡ ≡ ≡

    2. Take the following steps:

      1. Print the Form 911 to PDF.

      2. E-mail the Form 911 PDF as an attachment to TAS based on your site:

        • ≡ ≡ ≡ ≡

        • ≡ ≡ ≡

        • ≡ ≡ ≡ ≡

      3. Continue processing the case as normal.

      A taxpayer sends correspondence meeting TAS criteria or requests TAS assistance
    1. No other documentation is attached

    2. An original return or Form 1040-X is attached

    1. Take the following steps:

      1. Print the correspondence to PDF.

      2. E-mail the correspondence PDF as an attachment to TAS based on your site.

        • ≡ ≡ ≡

        • ≡ ≡ ≡ ≡

        • ≡ ≡ ≡ ≡

    2. Perform the following steps:

      1. Print the correspondence to PDF.

      2. E-mail the correspondence PDF as an attachment to TAS based on your site.

        • ≡ ≡ ≡ ≡ ≡

        • ≡ ≡ ≡

        • ≡ ≡ ≡ ≡

      3. Continue processing the return as normal.

      A taxpayer provides a tax return with an explanation on the Form 1040-X that he or she is seeking TAS assistance
    OR
    The request meets TAS criteria
    Form 911 or correspondence is not attached
    1. Perform the following steps:

      1. Complete sections I, II, and III of Form 911. The Form 911 must state the taxpayer’s problem and the relief requested.

      2. Print Form 911 to PDF.

      3. E-mail the Form 911 PDF as an attachment to TAS based on your site.

        • ≡ ≡ ≡ ≡ ≡

        • ≡ ≡ ≡ ≡

        • ≡ ≡ ≡ ≡

      Note:

      If a Form 2848, Power of Attorney and Declaration of Representative, is attached to the Form 1040-X, notate in Section II of Form 911"2848 to CAF."

    2. Continue processing the return as normal.

  6. When processing a paper filed case and the taxpayer requests to be referred to TAS or the taxpayer meets the above criteria:

    If ... And ... Then ...
    1. A taxpayer sends a Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order)
    1. No other documentation is attached

    2. An original return or Form 1040-X is attached

    1. Send the Form 911 to TAS.

    2. Perform the following steps:

      1. Detach the Form 911 and send to TAS.

      2. Continue processing the return as normal.

    2. A taxpayer sends correspondence meeting TAS criteria or requests TAS assistance
    1. No other documentation is attached

    2. An original return or Form 1040-X is attached

    1. Send the correspondence to TAS.

    2. Perform the following steps:

      1. Detach the correspondence and send to TAS.

      2. Continue processing the return as normal.

    3. A taxpayer provides a tax return with an explanation on the Form 1040-X that he or she is seeking TAS assistance
    OR
    The request meets TAS criteria
    Form 911 or correspondence is not attached
    1. Complete sections I, II, and III of Form 911 and send to TAS. The Form 911 must state the taxpayer’s problem and the relief requested.

      Note:

      If a Form 2848, Power of Attorney and Declaration of Representative, is attached to the Form 1040-X, notate in Section II of Form 911"2848 to CAF."

    2. Continue processing the return as normal.

    Caution:

    Do not send original returns or Forms 1040-X to TAS.

TAO 2021 (Austin Only)
  1. These procedures are for returns labeled "TAO 2021" and that have been verified by P&A and sent to the 1040-X unit for expedited processing.

  2. P&A will scan into the system with exception scanner and 1040X will be able to work or directly assign to AM, if needed.

  3. For returns labeled "TAO 2021" :

    If ... And ... Then ...
    The return was not received as expedited from the center’s P&A staff   Route to the P&A staff. P&A will research the case and take the appropriate action.
    The return was received as expedited from the center’s P&A staff
    1. There is an open AM control for the amended return

    2. There is not an open control to AM

    1. Reassign the case to "0634835024" and notify the P&A Staff. The P&A Staff will contact AM.

    2. Edit the received date to be "04/15/2020" regardless of the prior year tax period. And process the case per normal procedures.

      Note:

      If the case does not meet SP criteria, reassign the case to "0634835024" and notify the P&A Staff. The P&A Staff will contact AM.

Frivolous Claims

  1. A frivolous argument is used for the purpose of expressing dissatisfaction with the substance, form, or administration of the tax laws by attempting to illegally avoid or reduce tax liabilities. Recognized frivolous arguments made by both individuals and businesses are included, but are not limited to, those listed in IRM 3.11.6.4.6.1, List of Frivolous Claims.

  2. F- freezes are set by a posted TC 971 AC 089 and indicates that a frivolous return has been received and the entire account is frozen. Adjustments should not be made to accounts showing an F- freeze.

  3. Route, per local procedures, any "suspicious" return or claim with a F- freeze to the designated box in Submission Processing for the Frivolous Return Program (FRP) Coordinator to review. When sending a case to the FRP Coordinator for review, input a TC 971 with AC 013 and enter "SENT TO FRP" in the remarks area.

  4. The FRP Coordinator will review any return which the taxpayer:

    1. Argues for any reason for filing a tax return or the paying of taxes.

    2. Uses one of the frivolous arguments or statements in IRM 3.11.6.4.6.1, List of Frivolous Claims.

    3. Marks out or alters in any manner, the penalty or perjury statement (i.e., the jurat) in the signature area.

  5. If a non-frivolous claim is received with an open control base to an employee in the FRP Unit (IDRS Numbers begin with 14867, 14868, or 14869) route to FRP at the following address:

    IRS Frivolous Return Program
    1973 N Rulon White Blvd
    Mail Stop 4450
    Ogden, UT 84404

     

    Input a TC 971 with AC 013 and enter "Sent to FRP" in the remarks area.

List of Frivolous Claims
  1. The following is a list of recognized frivolous arguments made by both individuals and businesses. This list is not all-inclusive. This information can be found in Notice 2010-33. If you identify any of the frivolous issues, refer to the instructions in IRM 3.11.6.4.6 for routing to the Frivolous Returns Program (FRP).

    • Alleged Churches/First Amendment - Taxpayer receives income from non-religious sources, may claim a vow of poverty, and may submit a tax return with all or substantially all of the gross income claimed as a contribution on Schedule A.

    • Altered Form - Taxpayer submits a tax return altering any or all line-items with the intent of showing non-compliance with the tax laws.

    • Altered Jurat/Uniform Commercial Code (UCC) 1-207 - Taxpayer submits a tax return that contains income and deductions and alters or lines through all or part of the jurat. The return may include a reference to UCC 1-207 or a statement that the return was not signed under penalties of perjury. The alteration may be located elsewhere on the return and an arrow to the jurat.

    • Amended Returns/Form 843 Claim - Taxpayer files an amended return or Form 843 to obtain a refund of all taxes paid in prior years based on a tax avoidance argument.

    • American Indian Employment Credit - Taxpayers submit returns and claims reducing taxable income by substantial amounts and citing an American Indian Employment Credit. Although there is an Indian Employment Credit available for business that employ American Indians or their spouses, there is no provision for its use by the actual employee.

    • Argument against Government Action/Inaction - Taxpayer claims a deduction or credit on the tax return based on dissatisfaction with government actions or spending.

    • Bosnian Refugees - Taxpayer filing claim eliminating tax based on their status as a Bosnian refugee.

    • Certain instances of misuse or excessive use of the section 6421 fuels credit.

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • Challenges to Authority/Title 26 or "Law" in Other Documents - Taxpayer may argue that Title 26 of the United States Code (USC) is not law because it was never enacted as named. They may also argue that other laws or documents prevent the IRS from assessing and collecting tax, such as the Bible, Bill of Rights, Declaration of Independence, etc.

    • Disclaimer - Taxpayer submits a disclaimer. The disclaimer states they "disclaim the liability of the tax due" , making the liability on the tax return zero.

    • Eisner vs. Macomber - Taxpayer reports wages but deducts all or a portion of the income as non-taxable compensation and references Eisner vs. Macomber.

    • Employment Tax/CFR 1.861 - Employers stop withholding and paying payroll taxes on their employees' wages.

    • Erroneous claims that taxes are only owed by persons with a fiduciary relationship to the United States or the IRS.

    • Federal Reserve Notes Are Not Legal Tender - Taxpayer argues that Federal Reserve notes are not money so they are not income when received.

    • Fifth Amendment - Taxpayer makes an improper blanket assertion of the Fifth Amendment right against self-incrimination as a basis for not providing financial information.

    • Form 1099 MISC -The Frivolous Form 1099 is used to claim large refunds based on bogus income and withholding that is normally reported as Other Income. Typically, the Form 1099 MISC payer (issuer) is a large bank, loan, and/or mortgage company and the income and withholding may be substantiated on IRPTR. The fraudulent withholding is generally 33 percent of the reported income but may be up to 100 percent. The taxpayer may include other issues on these fraudulent claims.

    • Form 2555 Deduction - Taxpayer submits a return showing income and deducts the same amount (or a large portion of the amount) by adding "Form 2555" to Schedule 1, line 8, Other Income (for 2019), Schedule 1, line 21, Other Income (for 2018) or Form 1040, line 21 (for 2017 and prior). Form 2555, Foreign Earned Income, is usually attached showing the taxpayer’s "foreign address" is in the United States. The taxpayer also shows his income on Form 2555 as "foreign earned income" even though the employer's address is also in the United States.

    • Fuel Tax Credit Returns - Taxpayers submit returns that reflect fuel tax claimed for occupations that would not justify the use of fuel used for non-taxable purposes, such as hairdressers, housekeepers, nurse, etc. Realistically, the taxpayers would not have money sufficient to live on, if indeed they had purchased the amount of fuel on which they claimed the credits. Therefore, the claims remain so far beyond a reasonable range as to place good faith on the return in general.

    • In Lieu of - Taxpayer submits a document containing personal identifying information and a summary of income received "in lieu of" an official income tax form.

    • IRC 1001 -Taxpayer claims on Schedule A under "Other Miscellaneous Deductions" no gain realized for even exchange of property-Labor (property)-Employer's (property) with NO GAIN REALIZED Butcher's Union Co. v. Crescent City Co., 111 US 746 S.CT.Rptrpp.660-661.

    • IRC 83 - Claims, generally in the form of Form 843, Claim for Refund and Request For Abatement, request abatements of previously assessed taxes and/or penalties using IRC Section 83 as justification. The claims further describe that the abatement is based on an allegation that the taxpayer previously failed to compute, under IRC 83, the amount of property transferred in connection with the performance of services.

    • IRC 1341 - Taxpayer claims compensation for personal labor is not taxed by Title 26, IRC Section 1341.

    • IRC 3121 - Taxpayer contends that IRC 3121 exempts the Federal Insurance Contribution Act (FICA) portion of earnings from the definition of "wages" and therefore from "gross income" for federal income tax purposes. The taxpayer attempts to reduce taxable income by their portion of withheld Social Security tax.

    • IRS is a Private Organization/Collects Tribute, Not Taxes - Taxpayer argues that the IRS is an entity named the Internal Revenue and Tax Service, Inc. and since the IRS deposits its revenues in the Federal Reserve Bank, it is a collection agency for the Federal Reserve Bank. Additionally, the taxpayer argues the Department of Treasury is part of the United Nations and secretly leading the tax-paying public into a "New World Order" .

    • Less-Native American Indian Treaty or Native American Indian Treaty - The filings usually include Form 1099-MISC or other income documents that include withholding, (generally greater than 18 percent of the income) and results in a refund.

    • Mariner's Tax Deduction (or the like) related to invalid deductions for meals.

    • Misinterpretation of the 9th Amendment to the U.S. Constitution Taxpayer's objection to military spending.

    • Non-negotiable Charge Back - Taxpayer attempts to sell their birthright back to the government for a large dollar amount and requests that a "Treasury Direct Account" be set up to hold the money.

    • Not a Citizen/Free Citizen/Not a Resident of Federal Zone - Taxpayer argues they are not a citizen of the United States and received no income or benefits from sources within the United State.

    • Not a Person or Individual - Taxpayer argues that he or she is not a "Person" or "Individual" within the meaning of the IRC; therefore, he or she is not subject to income taxes.

    • Obscene, Vulgar, Harassing - Taxpayer submits documents or other materials indicating that non-filing is due to dissatisfaction with tax policies or taxation in general. Often this argument is expressed in an extremely demeaning manner with obscene, vulgar, or crude language and characters.

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Example:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • Outlandish and/or Unsubstantiated Credits - Taxpayers submit returns and claims that generally reflect income, but also claim the exact amount of income entered as withholding. Oftentimes the filing contains Forms 1099-OID (Original Issue Discount). It is believed the scheme originated from a prison in the OH area, but it has taken off across the country. In some instances, the 1099-OID is shown generated to a payee unrelated to the taxpayer (such as the Department of the Treasury or various judges or attorneys), yet the withholding is claimed on the taxpayer’s return. The refund claimed, resulting from these filings are large.

    • Prisoners and substitute W-2-- prisoners supplying a substitute W-2 (Form 4852) with the explanation portion of the Form 4852 states the income is based on computation of minimum wage for hours worked within the prison. It lists a withholding amount that allegedly represents the amount an employer would withhold from an employee working for minimum wage. The inmate then claims a refund based on the data for income and withholding they say that the prison should have reported. Prisons never withhold from pay and do not issue Form W-2.

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • Services Not Taxable/Thirteenth Amendment/Form of Servitude - Taxpayer argues that income results from the sale of goods; therefore, the value of services is not taxable. This includes indentured servitude arguments and barter offsets. The taxpayer may also argue that the Thirteenth Amendment outlawed slavery. They may claim to be a "natural enfranchised individual and freeman" who is a resident of state and therefore a nonresident alien for the purpose of the IRC.

    • Sixteenth Amendment - Taxpayer argues the Sixteenth Amendment was not properly ratified; therefore, the federal government does not have the legal authority to collect an income tax without apportionment.

    • Taxes are Voluntary/Law Does Not Require - Taxpayer submits a tax return, amended tax return, or correspondence that argues income taxes are voluntary.

    • Thumbprint in lieu of a signature - Thumbprint is present in the signature area on a return.

    • Trusts - Taxpayer attempts to flow income through the trust to avoid personal tax liability. Promoters use "business trusts" as a primary means of evading income tax.

    • U.S. vs. Long - Taxpayer submits a tax return with zero money amounts and refers to U.S. vs. Long.

    • Unsigned Tax Returns - Taxpayer submits a completed unsigned tax return. A statement why the return is not signed is attached or added to the return indicating disagreement with the tax system.

    • Untaxed - Taxpayer argues that they should be "untaxed" and attempts to drop out of the Social Security system. They withdraw or rescind their Social Security Number (SSN), claiming they are a sovereign citizen.

    • Valuation - Taxpayer argues that income is not taxable because of the declining fair market value of the dollar. They state the dollar is not backed by gold/silver, or the value of services is offset by the value of the labor (barter income).

    • Wages Deducted in Cost of Goods Sold - Taxpayer submits a return with a Schedule C claiming a deduction equal, or nearly equal, to the amount reported as wage income. The deduction is usually included in the cost of goods sold but could appear under a different deduction category.

    • Wages/Receipts Not Income - Taxpayer argues that salaries and wages are not "income" within the meaning of the Sixteenth Amendment. Taxpayer may also argue that labor worth a certain amount is exchanged for money worth the same amount, so there is no income to be taxed.

    • Zero Returns - Taxpayer submits a tax return with zero money amounts and attaches a statement claiming there is no section of the IRC that establishes an income tax liability. The statement may also contain arguments regarding the definition of income. Taxpayer may cite the Latin phrase "Nunc Pro Tunc" ("Then and Now" ) on the return, Form 1096 and/or 1099. Taxpayer may list all zeros and claim a refund of all Federal Withholding, or claim an amount for wages, AGI and Standard Deduction, enter no tax and claim a refund of all Federal Withholding, or taxpayer claims wages and AGI, but carries AGI to refund line.

    • Zero Wages on a Substitute W-2 - Filer generally attaches either a substitute Form W-2, Form 1099, or Form 4852 that shows "$0" wages or no wage information. Entries are usually for Federal income tax withheld, but can be Social Security tax withheld and/or Medicare tax withheld. An explanation on the Form 1040-X or Form 4852 may cite "statutory language behind IRC 3401 and IRC 3121" , or include some reference to the company refusing to issue a corrected Form W-2 for fear of IRS retaliation.

Criminal Investigation (CI) Scheme Development Center (SDC)

  1. The Criminal Investigation (CI) Scheme Development Center (SDC) identifies and assembles information on individuals and entities involved in civil and criminal noncompliance with the Internal Revenue Code (IRC) and other related statutes.

  2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

    Exception:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Exception:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

  4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Note:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡   ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Return Integrity and Verification Operation (RIVO) Guidance

  1. The Return Integrity Verification Operation (RIVO) identifies and intercepts refunds from returns with questionable wage and/or withholding claims, which may include identity theft related issues.

  2. If an amended return has "ICT/IVO" notated on the top of the form, the case should be pulled by the assigning clerk and routed to CIS/AM per local procedures.

    Note:

    Use ICT/IVO as the working trail and close the base to "MISC."

  3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡
    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Example:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Note:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Note:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Note:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
        ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
        ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

        Exception:

        ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    1. ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Note:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"   ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Note:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡   ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Examination

  1. Review all claims and amended returns for Examination involvement. This may include:

    1. Returns with an open TC 420 or -L freeze. See IRM 3.11.6.4.9.2.

    2. Returns meeting CAT-A criteria. See IRM 3.11.6.4.9.1.

    3. Returns per IRM 3.11.6.9.2.7.

    4. Returns per IRM 3.11.6.4.9.3.

  2. Do not refer incomplete returns to CAT-A or Exam. A claim is considered complete if it has all information required. Correspond for signatures and all missing forms or schedules needed to support the changes being requested. Suspend all Letter 324C correspondence.

    Exception:

    If an incomplete response has been received on correspondence issued on a claim with CAT-A criteria or an Exam case, forward the claim to CAT-A or Exam, as appropriate.

  3. If the case has a -W freeze, route to CIS/AM.

  4. If the dependent(s) are changing from an ITIN(s) to SSN(s), prepare a Form 4442 before routing to CAT-A per local procedures.

    Note:

    Send the Form 4442 to the Austin ITIN Unit to have the ITIN revoked. Annotate both TINs on the Form 4442 referral and specify the ITIN that should be revoked, the individual’s name, date of birth (DOB), and a statement that no merge action is required. The reason for revoking the ITIN is "the dependent now has a valid SSN per IRM reference 3.11.6.8.3(4)."

  5. The lead will forward cases needing technical assistance to the Examination Classification function.

Category A (CAT-A) Criteria
  1. To determine whether a return meets Category A (CAT-A) criteria, see Examination Criteria (CAT-A) - General and Examination Criteria (CAT-A) - Credits.

    Note:

    Unless otherwise specified, the dollar amounts cited refer to the amount of the tax decrease or credit increase whether or not the claim results in a refund or a decrease to the balance due.

  2. Do not apply CAT-A criteria to:

    • Combat Zone returns when the TP is actively serving in a Combat Zone. See IRM 3.11.6.4.21

    • CP notices

    • Credits that are being disallowed

    • Credits that are being reduced below the CAT-A tolerance due to Master file or Math verification

  3. For CC DDBCK CAT-A criteria, see IRM 3.11.6.8.1.

  4. When EIC is increasing and Schedule C meets CAT-A criteria input CC DDBCK prior to referring the case to CAT-A. If the CC DDBCK validation results screen shows the case as "Selected," refer the case to Exam using the "Selected" cover sheet. Otherwise refer the case as CAT-A for the Schedule C.

    Note:

    If working a MEFP case, follow IRM 3.11.6.16.1, MEFP Reassignment and Reroute Guide. If working a MEFS case, follow IRM 3.11.6.16.2, MEFS Reassignment and Reroute Guide.

  5. If the case is being forwarded to CAT-A, do not input a TC 971 AC 013.

  6. Once identified,

    If ... And ... Then ...
    Working a MEFP case
    1. The CAT-A issue would normally meet SP criteria if the tolerance was not met.

    2. The CAT-A issue would not normally meet SP criteria regardless of the tolerance.

    1. Suspend to CAT-A.

    2. Reassign to Out of Scope. See IRM 3.11.6.16.1, MEFP Reassignment and Reroute Guide.

    Working a MEFS case
    1. The CAT-A issue would normally meet SP criteria if the tolerance was not met.

    2. The CAT-A issue would not normally meet SP criteria regardless of the tolerance.

    1. Suspend to CAT-A.

    2. Reassign to Out of Scope. See IRM 3.11.6.16.2, MEFS Reassignment and Reroute Guide.

    Working a paper case   These cases will be placed in a special sort identified as CAT-A and the issue will be identified by checking a box as to its category on a summary sheet. These will be routed, per local procedure, to CIS/AM for disposition to Exam.

SP MeF and SP CIS Cases Returned From CAT-A
  1. MeF and Submission Processing CIS Cases referred to the Exam CAT-A classifiers will be returned with processing instructions as outlined in the following table:

    If... Then...
    Examination indicates "selected" or provides instructions to route the claim The Case is selected for audit – SP will:
    1. Input the necessary audit trail with a TC 971 and Action Code (AC) 013.

    2. Route the case if necessary.

    3. Close the CIS case

    Examination indicates "rejected" SP will resolve the reason for rejection and resubmit the claim as Category A.

    Note:

    If additional information is needed from the taxpayer, SP will reject the claim and request the information.

    Note:

    If the Examination Classifier notifies SP to "No Consider" a claim for additional information or missing supporting documentation, follow IRM 3.11.6.13.5, Correspondence for No Consideration of a Claim (Letter 916C)

    Examination indicates "accepted" Classifier determined no examination will be initiated at this time, SP will input the necessary actions to adjust the account and release any overpayment.

    Reminder:

    If other route criteria is present, route the case per normal procedures.

    Examination indicates "disallowed" The issue is not allowable – SP will input the disallowance adjustment and send the appropriate disallowance letter per IRM 3.11.6.13.3, Correspondence for Disallowing a Claim (Letter 105C and Letter 106C).

Exam/-L Freeze Claim Processing
  1. Accounts with a -L freeze indicate an account has been selected for a potential audit. Since not all cases with a -L freeze will be audited, processing procedures differ based on the Audit Information Management System (AIMS) status.

  2. If an -L freeze is present, use CC AMDISA to determine the AIMS status. The AIMS status will determine the current status of the potential audit.

    Note:

    If there is an open IDRS control base to CI-SDC, continue to follow processing procedures outlined in IRM 3.11.6.4.8.

  3. For accounts with a -L freeze and the AIMS status is 08 or less:

    • If the claim meets CAT-A criteria, per IRM 3.11.6.4.9.1 route the case to CAT-A per local procedures.

    • If the claim does not meet CAT-A criteria, process the claim following normal processing procedures. If inputting an adjustment, use hold code 1 to ensure the credit balance does not refund. Do not forward the case to Exam.

  4. For accounts with a -L freeze and the AIMS status is greater than 08:

    • Route to Exam based on the Employee Group Code (EGC) identified on AIMS. See link to the EGC located on SERP under Who/Where Exam Employee Group Code http://mysbse.web.irs.gov/examination/mis/contacts/default.aspx.

    • Follow local procedures for routing. See IRM 3.11.6.4.9.

    Exception:

    If the AIMS status is 90 indicating a closed audit or there is a pending TC 300 - 361, refer the case to CIS/AM.

    Exception:

    Whether identified through an open control base or CC AMDISA, amended returns should not be routed to Appeals, IDRS number 66XXX, route to CIS/AM.

    • Input a TC 971 AC 013 and use the received date of the amended return for the transaction date

      Exception:

      On CC DDBCK "Selected" cases, IDRS will automatically input the TC 971 AC 013 when a TC 971 AC 010 is not present.

Office of Fraud Enforcement (OFE)- Suspicious Case Referral
  1. ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Exception:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      1. ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

        • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

        • ≡ ≡ ≡ ≡ ≡ ≡

        • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡

      2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"

      3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      1. ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"

      3. ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

        • ≡ ≡ ≡ ≡

        • ≡ ≡ ≡ ≡

        • ≡ ≡ ≡ ≡ ≡

      4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"

    3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      1. ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

        • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

        • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

        • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡

      2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"

      3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      1. ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

        • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"

      3. ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

        • ≡ ≡ ≡

        • ≡ ≡ ≡ ≡

        • ≡ ≡ ≡ ≡ ≡

      4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

        • ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

        • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"

    3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      1. ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

        • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡

      2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      1. ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

        • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"

      3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

        • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡"

        • ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

        • ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"

        • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      1. ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡

        • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

        • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      2. ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

        • ≡ ≡ ≡ ≡

        • ≡ ≡ ≡ ≡ ≡

        • ≡ ≡ ≡ ≡

    5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. When working paper cases, follow local procedures when the table above requires the creation of a CIS case or a case be scanned.

Automated Underreporter (AUR)

  1. When a TC 922 is present, use the last process code to determine whether the AUR case is open or closed. Closed cases can result in an AUR reconsideration. The process codes are the two digit numbers below the TC 922. Other process codes may be present but only route based on the last process code listed in the table below. Definitions of the Underreporter Process Codes can be found in IRM 4.19.3-4, AUR Process Codes.

    Caution:

    If it can be determined the AUR issue is not included with the amended return, do not route to AUR. If AUR returns the amended return because it is unrelated to their issue, then process as normal. Keep in mind the taxpayer will sometimes use their original figures in Column A; do not take this as an indication the taxpayer is disagreeing with the AUR adjustment.

  2. Use the table below for reference:

    If the last TC 922 process code is: Then
    1. 30, 34, or 54 It indicates an AUR issue and a CP 2501 may or may not have been issued. Route as an open AUR per paragraph (7) below.

    Note:

    The CP 2501 will not be on AMS.

    2. 20 or 53 The case was worked and closed by AUR with an adjustment to the tax liability and/or refundable credits. If the taxpayer files a claim or amended return requesting a refund or abatement of tax previously assessed by AUR, route as an open AUR per paragraph (7) below.

    Note:

    Information will not be on AMS.

    3. 55, 57-60, 75, 77-79, 81, 95, or 97-99 Research AMS to determine the issues on the CP 2000 Notice and see paragraph (5) below.
    4. 18
    • Refer to CIS/AM with the working trail KITA

    • Use CC ACTON to leave a history item 2KITA

    5. 11, 12, 13, 26, 35, 36, 38, 63, 64, 66, 80, 83, 85, or 86 Route to Exam per IRM 3.11.6.4.9.
    6. 39, 62, 67, 68, 69, 82, 87, 88, 89, 90, or 94
    and
    a TC 29X has been input after the TC 922 and has one of the following Blocking Series: 050-070, 500-519, 550-589, 600-619, 650-679, 980-999
    Research AMS to determine the issues on the CP 2000 Notice then see paragraph (8) below.

    Note:

    If you are unable to determine if the claim is related to the AUR issue continue to process the Form 1040-X.

    7. 17 Route as ID Theft. See IRM 3.11.6.4.3.
    8. Any process code not listed Process as normal. Do not route to AUR even if there is an open control base to AUR.

    Note:

    If additional assistance is required, contact the appropriate AUR Coordinator provided on the WHO/Where tab on the SERP home page.

  3. When routing a CIS case to AUR, print the case to pdf and send to the fax number found in AUR Addresses (Open Cases) or AUR Reconsideration list on SERP.

  4. When TC 160, 161, or 162 is present on the account, route to CIS/AM.

  5. When AUR identifies an issue(s), a CP 2000 is issued to the taxpayer and a copy of the notice posts to AMS. The CP 2000 identifies the specific forms reported to the IRS and not reported by the taxpayer on their tax form. The CP 2000 also provides the adjustment needed to correct the account and a place for the taxpayer to agree or not agree. If the taxpayer does not respond to the CP 2000, the adjustment is input by AUR. Taxpayers may respond to the notice by filing an amended return either before or after the adjustment has been input.

  6. Open AUR cases must address at least one of the issues identified on the CP 2000 to be routed to AUR per paragraph (8) below. This includes:

    • Adjusting income and/or credits related to a specific form and issuer as described in the CP 2000.

    • Adding the income mentioned in the CP 2000 and also adding expenses that offset the income in part or in whole.

    • Any statement or documentation that the amount should not be added.

    • A statement that the taxpayer agrees with assessment.

  7. If unable to determine whether any AUR issue is being addressed, route as an open AUR per paragraph (8) below.

  8. When routing open AUR cases:

    • Determine the routing destination by using the first two digits of the TC 922 DLN, following local procedures: AUR Addresses (Open Cases)

    • Input a TC 971 AC 015

  9. AUR reconsideration cases must disagree with at least one part of the AUR adjustment as shown on the CP 2000 to be routed as an AUR reconsideration per paragraph (11) below. Taxpayers may indicate disagreement by submitting:

    • An amended return that reduces the income and/or increases credit(s) related to the specific form and issuer as described in the CP 2000 and adjusted by AUR. This does not include cases where the taxpayer is adjusting mitigating factors such as expenses, cost basis, gambling losses or credits not previously claimed and unrelated to the AUR assessment.

    • The CP 2000 Response Form section indicating disagreement with Option 2.

    • Any statement indicating the taxpayer disagrees with the change that is related to the AUR adjustment, such as "I did not have gambling income," "I did not work there," or "I did not earn that much."

    Exception:

    If the taxpayer states that they earned more or should have a smaller credit than indicated by the CP 2000, do not route to AUR, process normally.

  10. When multiple years are present, route only those years that;

    • Have an AUR issue present

    • Are being used to demonstrate that the AUR issue belongs on another tax year

    Example:

    The AUR issue is a 2019 Form 1099. The taxpayer disagrees with the AUR notice and states the payment was not received until 2020, their 2020 tax return is attached as proof.

  11. When routing AUR reconsideration cases:

    • Determine the routing destination by using the first two digits of the TC 922 DLN, following local procedures: AUR Reconsideration

    • Input a TC 971 AC 015

  12. Returns that decrease tax and/or increase credits after an AUR assessment has been made may meet CAT-A criteria. See IRM 21.5.3-2, Examination Criteria (CAT-A) – General.

  13. If the taxpayer is not disagreeing with any specific part of the AUR adjustment, as described on the CP 2000 or if you are unable to determine if any AUR issue is being address, process normally.

International Returns

  1. Route all International returns to CIS/AM per local procedures. This includes duplicate returns.

    Note:

    A list of the International claims is included in IRM 3.11.6.4.11.1, International Returns. Common indicators of claims or forms to be routed are Foreign Addresses and Dual Status.

  2. Do not process Form 1040-X if all the Forms W-2 and Forms 1099 attached are from the Virgin Islands (regardless of the address). Pull these returns and transship to the following address:
    Virgin Islands Bureau of Internal Revenue
    6115 Estate Smith Bay, Ste. 225
    St. Thomas, U.S. Virgin Islands 00802

  3. Route to CIS/AM if dual status is indicated by the following conditions on an "amended" Form 1040:

    Form 1040 Revision is Filing Status Box is checked and Line is blank or zero
    2017 Other than Married filing separately (FS 3) 39b 40
    2018 and subsequent Other than Married filing separately (FS 3) In entity section for Your spouse itemizes on a separate return or you were dual-status alien 8

International Return Criteria
  1. The following is a list of International claims. Always leave the Form 1040-X attached. Refer to IRM 3.11.6.4.11 for additional instructions.

    • Claims with foreign addresses on either the original or amended return (other than APO, DPO, and FPO addresses)

    • Form 1040 GUAM

    • Form 1040C, U.S. Departing Alien Income Tax Return

    • Form 1040-NR, U.S. Non-resident Alien Income Tax Return

    • Form 1040NR-EZ., U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents

    • Form 1040PR U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bone Fide Residents of Puerto Rico)

    • Form 1040SS, U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico)

    • Form 1042S, Foreign Person's U.S. Source Income Subject to Withholding

    • Form SSA-1042S, Social Security Benefit Statement

    • Form RRB-1042S, Railroad Retirement Benefits

    • Form 2555, Foreign Earned Income

    • Form 2555EZ, Foreign Earned Income Exclusion (attached or noted on the return)

    • Form 3520, Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts

    • Form 3520-A Annual Return of Foreign Trust With a U.S. Owner

    • 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 (CNMI)

    • Form 8288A, Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests (IRC 1445)

    • Form 8288B, Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests

    • Form 8689, Allocation of Individual Income Tax to the Virgin Islands

    • Form 8804, Annual Return for Partnership Withholding Tax (Section 1446)

    • Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax

    • Form 8813, Partnership Withholding Tax Payment Voucher (Section 1446)

    • Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)

    • Form 8854, Initial and Annual Expatriation Information Statement

    • Form 8858, Information Return of U.S. Persons with Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs)

    • Form W-2AS, American Samoa Wage and Tax Statement

    • Form W-2GU, Guam Wage and Tax Statement

    • Form W-2VI, U.S. Virgin Islands Wage and Tax Statement

    • Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals)

    • Claims involving IRC 911 , IRC 931, IRC 933

    • A notation on the return of Dual Status

    • An indication on the return of Dual Status

    • Claims for an exemption or exclusion of the tax or income due to an international treaty or United States Tax Treaty

    • Claims involving Treaty Trader or Fulbright Grantee

    • Claims citing income from Johnston Island (26 CFR 1.931-.1)

    • Income paid in foreign currency, whether or not it was converted to U.S. currency

    • Primary, secondary, or both taxpayers are Non-Resident Aliens (NRA)

    • Any indication on the Form 1040-X the taxpayer originally filed an International return and is requesting a conversion to a Domestic return (i.e., originally filed Form 1040-NR and request conversion to Form 1040)

Large Business and International’s (LB&I) Streamlined Program

  1. 1040X returns submitted under the Streamlined Program need to be processed by Philadelphia Accounts Management (AM) as they are considered International returns. However, Large Business and International (LB&I) is requesting that all refunds be frozen until classification is performed by LB&I. These submissions will consist of original returns, as well as Form 1040-X amended returns.

  2. LB&I will be reviewing these returns/claims to see if they qualify for the Streamlined Program. They are also requesting that original returns and amended returns from the same taxpayer be maintained as a package. If a Form 1040-X meets the criteria of the Streamlined Program, it will be sent to the Austin Submission Processing 1040-X area along with any related original returns to have a TC 290 .00 input for the Form 1040-X. There are different processes depending on whether or not the Form 1040-X is alone or is accompanied by a Form 1040:

    1. If the Form 1040-X returns need a TC 290 .00 as determined by LB&I as a notation on the route slip, the 1040-X area will input the TC 290 .00 and the Form 1040-X will go to files if no original Form 1040 is attached.

    2. If the package is mixed Form 1040-X and Form 1040, the package will be kept together. The Form 1040-X will have the TC 290 .00 input by the 1040-X area indicating “NSD” (No Source Document) on the input and the Form 1040-X will then accompany the original Form 1040 to pipeline for processing. The entire package will be sent to PIN Unit.

Open Cases / Open Control Base

  1. Generally, if an account has an open control base in CC TXMOD you will need to route the return to the assigned employee or a specified department. An open case can be in any of the following status: "A" Active; "B" Background; "S" Suspense; or "M" Monitor.

    Note:

    Do not route cases that are open in CC ENMOD.

  2. Cases in A or S status should be routed based on the ASSIGN-TO field of the open control.

  3. Do not route cases open in B or M status; continue to process if route out criteria is not present.

  4. The following exceptions apply to A, B, S, and M status:

    1. If the open control is in B status due to a P- freeze/TC 841 and the case is a net refund, then route to CIS/AM.

    2. Refer cases with a category code NLUN to the assigned IDRS number to process.

    3. Cases open to Accounts Management should be routed to your local CIS/AM. See (7) below to identify Accounts Management cases, more Accounts Management routing criteria might be identified through research found in (6) below.

    4. Cases open to a 1040X SP employee at your local campus should be referred to the manager or lead following local procedures. The lead or manager will determine how the cases are to be processed.

      Note:

      If working a CIS case, suspend the case to your manager or lead, and leave a case message indicating the other CIS Case ID.

    5. Cases open to RIVO AQC or QRPA: follow IRM 3.11.6.4.8

    6. Follow local procedures for cases that are processable by placing the case in B status, inputting an adjustment, and then returning it to its original status.

    7. Route all ATAO cases per IRM 3.11.6.4.5.

    8. Cases with Activity 9465 should be placed in "B" status and processed.

    9. Cases controlled to Appeals IDRS number 66XXX, route to CIS/AM.

    10. AUR controlled cases should be routed following IRM 3.11.6.4.10.

  5. If the open control is assigned to your current or previous IDRS number, close your open control before continuing to take any action on the return.

  6. Use CC MESSG or the IDRS Unit and USR Database, IUUD, web site to determine the appropriate campus location and stop number based on the IDRS number in the ASSIGN-TO field of the open control.

    Note:

    If unable to locate the stop number, see your lead.

  7. Accounts Management IDRS numbers are identified by the service center 2 digit code and 301-399 series. For instance, a Customer Service Representative (CSR) in Kansas City would be 093XX. Submission Processing 1040X Units use the SC code and the 200-244 series. This includes cases open to the AM suspense queue that do not contain 301-399 series:

    Campus Generic IDRS number
    Atlanta 0739900025
    Andover 0848900000
    Austin 0686100000
    Brookhaven 0138640000
    Cincinnati 0237500000
    Fresno 1042000000
    Kansas City 0938000000
    Memphis 0339300000
    Ogden 0439800000
    Philadelphia 0544300093

  8. Follow local procedures when routing open cases.

Accounts Management Cases

  1. Cases are referred to Accounts Management (AM) based on the issue, the dollar tolerance, computer program capabilities (e.g., Blocking Series), and other various reasons. Refer to the specific IRM instruction subsection or the 1040-X Routing Guide IRM 3.11.6.15, 1040-X Routing Guide, or IRM 3.11.6.16, 1040-X MEFP and MEFS Reassignment and Reroute Guide . Also see IRM 3.11.6.4.9.1, Category A (CAT-A) Criteria.

  2. A TC 150 must be posted before routing to CIS/AM, unless specific instructions are provided.

  3. When working paper filed amended returns, route all AM returns to Correspondence Imaging System (CIS) to be scanned. Follow any local procedure for separating the "Carryback/Carryforward," "Disaster Claims," etc. that require special handling.

    Reminder:

    A return must have a TC 150 posted before routing to CIS/AM, unless specific instructions are provided.

  4. When working e-filed amended returns or cases scanned into CIS for SP 1040-X to work, route all cases that do not meet SP criteria by selecting "Reassign" from the Reroute/Reassign drop-down list to reassign a CIS case, on both CIS and IDRS, to another CIS user.

    Reminder:

    A return must have a TC 150 posted before routing, unless specific instructions are provided.

  5. Do not input a TC 971 AC 010 when routing a case to CIS/AM.

  6. If a return has an open case to CIS/AM, route to your local CIS/AM.

  7. Beginning in August 2020, taxpayers will be able to e-file certain amended returns. 1040-X tax examiners will process these returns using AMS/CIS. During processing, CIS imaged returns might be generated by SP 1040-X tax examiners.

  8. Use the table below to determine how to process CIS imaged returns:

    If ... Then ...
    The CIS image originated from an area other than SP 1040-X Route to CIS/AM.

    Exception:

    If a CIS imaged return is stamped/edited "Process as Original (PAO)" or similar verbiage and there is no TC 150 posted/pending, then route the document to Batching to be processed as an original. When feasible use Prior Year and Conversion Form 1040 Edit Sheet for Tax Year YYYY. If it is current year and the conversion form is not available, then "dummy" a current year Form 1040 for processing.

    The CIS image originated from SP 1040-X

    Note:

    The category code "MEFS" identifies these case types.

    Process following normal procedures.

Manual Refund
  1. Route cases to Accounts Management for a Manual Refund if:

    1. The taxpayer requests the refund issued in a name other than shown on master file.

    2. The taxpayer requests the refund issued to a temporary address.

    3. Refund is less than one dollar.

    4. Refund is $10 million or more.

Affordable Care Act and Possible Health Professional Claims

  1. The Affordable Care Act enacted April 2010 expanded tax benefits for health professionals working in some communities. Health care professionals who received student loan relief under various state programs and work in under-served communities may qualify for refunds on their 2009 federal income tax returns. If you receive the Form 1040-X, Amended U.S. Individual Income Tax Return, referencing the “Excluded student loan amount under 2010 Health Care Act,” “Affordable Care Act,” or “Student Loan Forgiveness,” route the claim to CIS/AM as they will be processing these claims.

Killed in Terrorist Action (KITA)

  1. Route all claims identified (on the return or on IDRS) as Killed in Terrorist Action (KITA), Killed in Action (KIA) or Victim of Terrorist Attack to CIS/AM, notate KITA in the working trail. Other terminology may include:

    • Anthrax

    • Oklahoma City

    • IRC 104(a)

    • 9 / 11

    • 911 Rescue Workers

    • Publication 3920

    • Tax Forgiveness Victims of Terrorist Act

    • World Trade Center (WTC)

    Note:

    Place a CC ACTON history item "2KITA" on CC TXMOD; do not input a TC 971 AC 010.

Collection Function Cases

  1. All amended returns are to be screened for the following collection function criteria.

    • Compliance Services Collection Operations (CSCO)

    • Automated Collection Systems (ACS)

    • Offer In Compromise (OIC)

    • Field Collection Cases

    • Automated Substitute For Return (ASFR) and Non-Filer Return (NFR)

  2. When routing to one of the Collection functions listed in paragraph 1 use the following:

    If ... And ... Then ...
    Working an MEFP case
    1. Routing to CSCO

    2. Routing to ACS

    3. Routing to OIC

    4. Routing to Field Collections

    5. Routing to ASFR or NFR

    1. Route using e-fax to the number specified per IRM 3.11.6.4.17.1 paragraph 3.

    2. Route using e-fax to the number specified per IRM 3.11.6.4.17.2 paragraph 2.

    3. Route using e-fax to the number specified per IRM 3.11.6.4.17.3 paragraph 2.

    4. Route using e-fax to the number specified per IRM 3.11.6.4.17.4 paragraph 2.

    5. Route using e-fax to the number specified per IRM 3.11.6.4.17.5, Automated Substitute For Return (ASFR) and Non-Filer Return (NFR).

    Working an MEFS case
    1. Routing to CSCO

    2. Routing to ACS

    3. Routing to OIC

    4. Routing to Field Collections

    5. Routing to ASFR or NFR

    1. Route using e-fax to the number specified per IRM 3.11.6.4.17.1 paragraph 3.

    2. Route using e-fax to the number specified per IRM 3.11.6.4.17.2 paragraph 2.

    3. Route using e-fax to the number specified per IRM 3.11.6.4.17.3 paragraph 2.

    4. Route using e-fax to the number specified per IRM 3.11.6.4.17.4 paragraph 2.

    5. Route using e-fax to the number specified per IRM 3.11.6.4.17.5, Automated Substitute For Return (ASFR) and Non-Filer Return (NFR).

    Working a paper case
    1. Routing to CSCO

    2. Routing to ACS

    3. Routing to OIC

    4. Routing to Field Collections

    5. Routing to ASFR or NFR

    Continue using normal paper processing routing procedures.

  3. If the entire return is being routed to one of the collection areas described in paragraph 1 above, input a TC 971 AC 012.

Compliance Services Collection Operations (CSCO)
  1. The following should be detached and routed to CSCO if attached to Form 1040-X. Continue processing the amended return.

    1. Form 9465, Installment Agreement Request.

      Exception:

      Do not detach and route Form 9465 received with MeF amended returns (MEFP cases), continue processing. The MeF system automatically sends the CSCO a copy of the Form 9465. When Form 9465 is attached to a MeF case (MEFP case) as a PDF, a copy of the form must be sent to the CSCO.

    2. A written request for an Installment Agreement located in the Form 1040-X, Explanation of Changes, or a separate attachment. Detach any Installment Agreement request and route to Collection as soon as it is identified.

    3. CP 503 or CP 504, Taxpayer Notification of Federal Tax Not Received, with a statement of, or similar to "can’t pay," "won’t pay," "want to pay," or "Form 9465 is attached."

      Note:

      If the case status is 22 or 24 in the "SC-STS" field on CC TXMOD or"STATUS" field on CC IMFOLT or the "STAT HIS" on CC IMFOLI

      , follow IRM 3.11.6.4.17.2, Automated Collection Systems (ACS). If the case status is 26, follow IRM 3.11.6.4.17.4, Field Collection Cases.

    4. CP 523, Past Due Payment Default Notice.

    5. Form 433-D, Installment agreement.

      Reminder:

      Verify that the taxpayer's name, TIN, and tax period are present on any detached item. Perfect as necessary.

  2. Take the following action if Form 15103, Form 1040 Return Delinquency, or CP 59, First Notice - Return Delinquency, Unfiled Tax Return(s), is present and is:

    • Attached to an amended return: disregard.

    • Attached to an original return: route to batching.

    • Received loose: route to CSCO.

  3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Note:

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Example:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  4. Follow the table below when a T- freeze is present.

    If ... And ... Then ...
    A T- freeze is present NoLetter 1058, CP 90 or other notation such as a request for a payment plan (Installment agreement), "can’t pay," "won’t pay," "will pay later," etc. is notated Workable
    A T- freeze is present A Letter 1058, CP 90 is attached and a notation requesting a payment plan (Installment agreement), or statement "can’t pay," "won’t pay," "will pay later," etc. IRM 3.11.6.4.17.2, Automated Collection Systems (ACS)

Automated Collection Systems (ACS)
  1. When T- freeze is present, review the case status in the SC-STS field on CC TXMOD or STATUS field on CC IMFOLT or the STAT HIS on CC IMFOLI and follow the instructions below.

    If ... And ... Then ...
    CC IMFOL/TXMOD shows the case is in Status 22 or 24 The IRS address is on the top of the letter
    • Detach the correspondence and route to the appropriate ACS support site. If BOD-CD on CC TXMODA is:

      • ≡ ≡ ≡

      • ≡ ≡

    • Input TC 470, no closing code using CC REQ77.

    • Leave a working trail on the correspondence and the Form 1040-X. See IRM 3.11.6.2.5.

    • Continue processing Form 1040-X.

    CC IMFOL/TXMOD shows the case is in Status 22 or 24 The IRS address is not on the top of the Letter 1058 and correspondence is attached

    Exception:

    If no letter or correspondence is attached, continue processing Form 1040-X.

    • Research the appropriate ACS support site. If BOD-CD on CC TXMODA is:

      • ≡ ≡ ≡ ≡

      • ≡ ≡

    • Detach the correspondence.

    • Input TC 470, no closing code, using CC REQ77.

    • Leave a working trail on the correspondence and the Form 1040-X. See IRM 3.11.6.2.5.

    • Mail the correspondence to the ACS Correspondence Address indicated on SERP.

    • Continue processing Form 1040-X.

  2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Note:

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Example:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Offer In Compromise (OIC)
  1. The following should be routed to OIC.

    If ... And ... Then ...
    A -Y freeze is present on the module
    1. There is an unreversed TC 480 on the module but no TC 780.

    2. There is an unreversed TC 480 on the module and a TC 780.

    1. Workable.

    2. Route the case to the appropriate campus based on the Monitoring Offer in Compromise (MOIC) Compliance Campus Locations for Offers in Compromise.

      • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Example:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡

Field Collection Cases
  1. When T- freeze is present, review the case status in the SC-STS field on CC TXMOD or STATUS field on CC IMFOLT or the STAT HIS on CC IMFOLI and follow the instructions below.

    If ... And ... Then ...
    CC IMFOL/TXMOD shows the case is in Status 26
    1. The last four digits of the Collection-Asgmt>field is 8000 (xxx8000).

    2. The last four digits of the Collection-Asgmt>field is not (xxx8xxx) .

    Note:

    The Collection-Asgmt>field is located at the top right-hand side of CC TXMOD.

    1. Take the following action:

      • Research the first two digits of the DLN using the following link to determine where the case is to be routed.

      • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      • Input a TC 971 AC 012.

        Exception:

        Do not route returns with imminent or expired ASED. Bring returns with imminent or expired ASEDs to Statute Coordinator or manager.

    2. Take the following action:

      • Research the appropriate Revenue Officer Group office address using the following link.

      • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      • Input TC 470, no closing code, using CC REQ77.

      • Input TC 971 AC 012.

      • Route the entire case to the address obtained from SERP.

      Note:

      If the Revenue Officer (RO) ] inquires why the 1040-X was routed to them explain we cannot process the amended return without their approval since it is assigned to them.

  2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Automated Substitute For Return (ASFR) and Non-Filer Return (NFR)
  1. ASFR returns are prepared by an IRS employee under IRC 6020(b) when a taxpayer fails to file. The taxpayer is given the opportunity to file a valid voluntary return to correct the proposed assessment, or to agree to the proposed assessment. A NFR is a return that is received in the Service after the posting of the TC 150 Dummy/SFR but prior to the issuance of the Initial Contact Letter (ICL) by Exam.

    Note:

    For more information on SFR returns, see IRM 21.5.3.4.10, Returns Prepared Under IRC Section 6020(b). For more information on NFR returns, see IRM 21.5.3.4.10.1, Non-Filer Reject Returns.

  2. When routing to ASFR or NFR:

    1. ASFR cases are routed to one of the following areas per paragraph 5 below:
      - Exam per IRM 3.11.6.4.9.2, Exam/-L Freeze Claim Processing
      - CSCO per IRM 3.11.6.4.17.1, Compliance Services Collection Operation (CSCO).

    2. NFR cases are routed to one of the following areas per paragraph 5 below:
      - CIS/AM
      - The Fresno Campus ASFR unit.

  3. Identify returns for ASFR as follows:

    • CC TXMOD - The TC 150 for .00 has the literal SFR to the right of the Document Locator Number (DLN).

    • CC IMFOLI - The Vestigial: field has the literal SUBST4.

  4. Identity returns for NFR as follow:

    • A TC 976 is present

      Note:

      Not all NFR returns will include a Transaction Code (TC) 976 on the module.

    • CC TXMOD - The TC 150 has the literal SFR to the right of the Document Locator Number (DLN).

    • AIMS status of 08 or less. (open TC 420/424).

    • AIMS Status 90 with any Non-Examined Disposal Code.

      Note:

      Refer to Examination Disposal codes, for a complete list of Non Examined Disposal Codes

    • Some cases will also have the letters NFR across the front of the return.

  5. Route ASFR and NFR returns per the table below:

    If ... And ... Then ...
    SFR returns
    1. TC 420 (unreversed) and a -L freeze

      Exception:

      If CC AMDISA status is 08 or less then see Non-filer Reject below.

    2. No unreversed TC 420 is present

    1. See IRM 3.11.6.4.9.2, Exam/-L Freeze Claim Processing.

    2. Route to CSCO per IRM 3.11.6.4.17.1, Compliance Services Collection Operation (CSCO), and input a TC 971 AC 012.

    NFR returns Identified per paragraph 2 above Route to CIS/AM.
    Posted TC 599 cc 89 on CC TXMODA   Route to CIS/AM.
    Posted TC 599 cc 88 on CC TXMODA Without a subsequent TC 599 cc 89
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Reminder:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • If working paper, route to:
      Fresno Campus
      ASFR Unit Stop 81304
      5045 E Butler Ave
      Fresno, CA 93727

       

      Reminder:

      Input a TC 971 AC 012.

Innocent Spouse (Form 8857)

  1. Process Form 8857, Request for Innocent Spouse Relief, or Form 1040-X referencing innocent spouse (with or without Form 8857 attached) per the following table.

    If ... And ... Then ...
    Processing an e-filed case or scanned case Innocent spouse is the only issue Process the case as follows:
    1. Input a TC 290 .00, Blocking Series 05 and no RC.

    2. Input a TC 470 for all years listed on Form 8857. Include closing code 90 if the "SC-STS." field on CC TXMODA is other than 26.

    3. Input a case note stating "TC 971 AC 470 has been input." If closing code 90 was include it in the case note.

    4. Complete Form 4442 stating "TC 971 AC 065 is required due to receipt of Form 8857 available on (RRD or CIS as appropriate)."

    5. Fax Form 4442 to the Cincinnati Centralized Innocent Spouse Operation (CCISO): 855-233-8558

    Processing a paper case Innocent spouse is the only issue Process the case as follows:
    1. Detach the Form 8857. If Form 8857 is not attached, photocopy the statement and edit "No Form 8857 Received" across the top of the photocopy.

    2. Input a TC 290 .00, Blocking Series 05 and no RC.

    3. Input a TC 470 for all years listed on Form 8857. Include closing code 90 if the "SC-STS." field on CC TXMODA is not 26.

    4. Edit "TC 971 AC 470 (with CC 90 if appropriate)" in the upper left margin of Form 1040-X.

    5. Mail Form 8857 or photocopy daily, per local procedures, to:
      Cincinnati Centralized Innocent Spouse Operation (CCISO)
      7940 Kentucky Drive
      Stop 840-F
      Florence, Kentucky 41042-2915

    Processing an e-filed case or scanned case other issue(s) present Process the case as follows:
    1. Input the adjustment.

    2. Input a TC 470 for all years listed on Form 8857. Include closing code 90 if the "SC-STS." field on CC TXMODA is other than 26.

    3. Input a case note stating "TC 971 AC 470 has been input." If closing code 90 was include it in the case note.

    4. Complete Form 4442 stating "TC 971 AC 065 is required due to receipt of Form 8857 available on (RRD or CIS as appropriate)."

    5. Fax Form 4442 to CCISO: 855-233-8558:

    Processing a paper case other issue(s) present Process the case as follows:
    1. Detach the Form 8857 from the case and staple it to the back of the photocopy. If Form 8857 is not attached, photocopy the statement and edit "No Form 8857 Received" across the top of the photocopy.

    2. Input the adjustment.

    3. Input a TC 470 for all years listed on Form 8857. Include closing code 90 if the "SC-STS." field on CC TXMODA is not 26.

    4. Edit "TC 971 AC 470 (with CC 90 if appropriate)" in the upper left margin of Form 1040-X.

    5. Mail Form 8857 or photocopy daily, per local procedures, to:
      Cincinnati Centralized Innocent Spouse Operation (CCISO)
      7940 Kentucky Drive
      Stop 840-F
      Florence, Kentucky 41042-2915

Injured Spouse Allocation (Form 8379)

  1. Route the return packet to CIS/AM if:

    • Taxpayer files a return with the sole purpose of filing the Injured Spouse Claim

    • Return needs a corrected adjustment

    • Return does not meet SP criteria

    • A loose Form 8379, Injured Spouse Allocation

    • Taxpayer indicates an Injured Spouse Allocation but does not submit Form 8379

    Note:

    Do not correspond or input an adjustment. Input a TC 971 AC 071 and attach Form 8379 on the front of the packet.

  2. If the taxpayer files Form 8379 with their return that has a processable adjustment:

    1. Input the adjustment as "No Source Document" (NSD).

    2. If the adjustment will result in a credit balance or the account is in a credit balance, include a hold code 1 with the adjustment to prevent refund issuance, this applies to both MFT 30 and MFT 35.

      Note:

      If there is a refund for MFT 30 and 35 and Form 8379 is attached/indicated, do not input a credit transfer. Route to CIS/AM.

    3. Input a TC 971 AC 071.

    4. Bring the Form 8379 to the top of the claim.

    5. Upon completion of the processable adjustment, route the entire original package to Injured Spouse per local procedures.

    Note:

    Correspond for missing information or signature(s) per normal procedures. See IRM 3.11.6.13.

Prisoner Returns

  1. IDRS CC FTBOL definer P indicates whether a taxpayer is or has been incarcerated (prisoner) and the release date if appropriate.

  2. The Command Code is running so that tax examiners are aware they are processing a prisoner’s return. Prisoners have the same rights as any other taxpayer when it comes to income tax. However, many schemes and fraudulent returns originate from prisoner populations and tax examiners need to be aware when they are working a prisoner claim in order to identify any irregularity.

  3. CC FTBOL may not always pick up that a claim is from a prisoner. Other indications of a prisoner return are:

    • Marking on envelope that indicates prisoner mail

    • PRI written on claim or Wages, salaries, tips, etc. line of 1040
      - Line 7 of Form 1040 for 2017
      - Line 1 of Form 1040 for 2018 and subsequent

    • Form W-2 indicates wages earned in prison or the address indicates a prison or other correctional facility

    • Address on return or envelope identifies a prisoner

    • Address on 1098-T identifies a prisoner or a prison or other correctional facility

  4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

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

  6. If a full-year prisoner claims any of the following credits or if income earned while incarcerated is used to qualify for a credit, send a Letter 916C, Correspondence for No Consideration of a Claim (Letter 916C), with paragraphs B, E, S, 2, and 5 using fill-in, Our records indicate that you are a prisoner and therefore do not qualify for certain credits.

    • Earned Income Tax Credit

    • Additional Child Tax Credit when claiming one or two children

    • Form 8863, Education Credits

  7. If taxpayer is not a full-year prisoner and there is no indication they were paid for work while incarcerated, follow chart below.

    If Then
    IRPTR data is available for the year of the tax return and the return verifies Continue processing claim.
    IRPTR data is not available for the tax year of the return or unable to verify wages Input a TC 290 .00 and send Letter 916C, Correspondence for No Consideration of a Claim (Letter 916C), using fill-in: We cannot verify your claim for wages and/or withholding. Please verify your information.

    Reminder:

    On a married filing jointly return verify CC IRPTR information for both spouses.

Combat Zone

  1. Submission Processing will only process Combat Zone claims with net refund or zero-balance.

  2. If a -C freeze is displayed on CC TXMOD/IMFOL, verify the taxpayer is actively serving in a designated combat zone. Treat the return as a combat zone if:

    • There is a -C freeze on TXMOD/IMFOL and a Combat Indicator of 1 on CC IMFOLE.
      or

    • Taxpayer notates on the return that they are actively serving in a combat zone.

  3. If a -C freeze with a Combat Indicator of "1" is present, then CC IMFOLE or CC ENMOD will show a TC 500 with a Closing Code (cc). There may be several entry/exit dates, use only the most recent to determine current Combat Zone status.

    • If the closing code is an even number, treat as a Combat Zone return.

    • If the closing code is an odd number, continue processing the return and do not treat as a Combat Zone return.

    Note:

    If the literal "Combat Zone" is present on IDRS ensure there is a -C freeze before treating as a Combat Zone. The literal without the freeze is only an indication of prior Combat Zone status.

  4. If an active Combat Zone has a net balance due, route to CIS/AM

  5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ but continue to route if they meet CIS/AM criteria.

    Note:

    All protective claims must be referred as CAT-A even if the taxpayer is actively serving in a Combat Zone.

  6. If there is no -C freeze on a return that has been identified as a Combat Zone return, route CIS/AM.

  7. Follow correspondence procedures, see IRM 3.11.6.13 when required information is missing from the return.

  8. When processing, do not enter an Amended Claims date.

  9. A taxpayer (or their spouse, if married filing jointly) receiving nontaxable combat pay may elect to include the amount when figuring his/her earned income for purposes of computing EIC.

  10. Do not confuse Combat Zone with the Military Family Relief Act, see IRM 3.11.6.10.1.1.3.

Decedent Returns

  1. Submission Processing will only process balance due and zero-balance decedent 1040-X returns.

  2. Indications of a deceased taxpayer may include any of the following:

    1. Date of death is present

    2. "Deceased" written on the top of the form

    3. "Deceased, Filing as surviving spouse," or similar notation in the signature area

    4. Death certificate, Form 1310, or other documentation is attached

    5. "DECD" on an IRS label or written after a person’s name

    6. "Estate of" is present

  3. Route the following to CIS/AM:

    1. Refund returns for deceased taxpayers

    2. If MFR 08 is present on CC INOLES indicating the primary taxpayer is deceased

    3. Returns with Form 1310 , Statement of Person Claiming Refund Due a Deceased Taxpayer, attached

  4. If the signature of the deceased taxpayer is present on the signature line of the return, the signature must precede the date of death of the taxpayer. If it does not, correspond for a valid signature.

  5. if the return is not signed by a surviving spouse, an executor, or an administrator, correspond per IRM 3.11.6.14, Correspondence Table of Issues, C-Letters and Paragraph Fill-ins.

    Reminder:

    On MFJ claims, the surviving spouse must sign as a surviving spouse. Correspond if missing.

  6. If correspondence is required for any missing signature, forms, or schedules, do not address the correspondence to the deceased taxpayer.

    1. If the return is filing status 2, then address correspondence to surviving spouse

    2. For all other filing status, address correspondence with "Estate of" placed in front of the taxpayer's name (e.g., Estate of John Smith Decd)

      Note:

      A Power of Attorney (POA) becomes void upon taxpayer's death.

  7. Documentary evidence is not required for the authority to sign the following:

    1. Balance due returns

    2. Zero/even balance returns

    3. Married filing joint (FS 2) or married filing separate (FS 3) returns signed by the surviving spouse

Releasing Screened Returns

  1. To release forms that are screened, sort into batches for each category and follow local routing procedures (including Batch Transmittal).

  2. E-filed forms that are screened will be released using CIS.

  3. "Hand carry" statute returns to the area following local procedures.

    Exception:

    When working e-filed amended returns or CIS imaged cases, route using CIS.

  4. For "PECF Dummy" returns to be processed through ISRP, notate the correct Program Code and Blocking Series for Batching and Numbering function.

  5. Follow IDRS screening procedures for sorting and routing returns or correspondence to another function. Follow local procedures to route Carryback/Carryforward claims, Disaster Claims, Injured Spouse, Innocent Spouse, Statute returns, etc., to CIS/AM.

Transaction Code (TC) 971 and Action Codes
  1. A TC 971, when input with one of the action codes (AC) below, indicates the taxpayer filed an amended return and begins an action trail for the document. The action code indicates where the return was routed. Since some of these actions generate a TC 977 on master file and a "-A or E-" freeze on IDRS, the received date of the Form 1040-X must be input for the transaction date. For AC 270, the current date is entered when mailing a refund return back to the filer. Generally, do not enter an action code if you are only routing correspondence or form attached to a Form 1040-X.

    Exception:

    Form 8938 requires an action code. (e.g., Input AC 698 even when routing to Files, CIS/AM etc.)

  2. The most common TC 971 action codes are:

    Action Code Description
    010 Mef amended returns, scanned cases to be processed in SP, and paper filed amended return claims forwarded to Accounts Management (Automatically input by CIS)
    120 Amended return/claim in Submission Processing
    012 Collection (When routing the entire return)
    013 EXAM/Frivolous
    014 Statute function
    015 Underreporter function
    016 Destination International Cases amended returns/claims go to Philadelphia (Automatically input by CIS)
    065 Form 8857, Request for Innocent Spouse Relief (and Separation of Liability and Equitable Relief), filed. Route to Covington, KY. (Input by Cincinnati Centralized Innocent Spouse Operation)
    071 Form 8379, Injured Spouse Claim and Allocation
    111 ID Theft
    113 Total AOTC, CTC and/or EIC amounts that were disallowed due to the PATH Act.
    123 Unemployment Compensation Exclusion Recovery can be identified by the MISC field entry, UCERECOVERY03112021. See IRM 3.11.6.10.1.1.9
    134 RIVO or CI SDC. See IRM 3.11.6.4.8.
    192 Schedule LEP, Request for Alternative Language Products by Taxpayers With Limited English Proficiency (LEP). See IRM 3.11.6.6.9.
    270 Amended return sent back to the taxpayer for additional information. Enter the current date as TRANS-DT.
    592 Form 9000, Alternate Media Preference. See IRM 3.11.6.6.10.
    698 Form 8938, Statement of Foreign Financial Assets, attached to Form 1040-X. If Form 8938 is the only issue, send entire package to Files. If other issues are involved, process as normal and keep Form 8938 with claim.

    Note:

    For further information, see TC 971 action codes in Document 6209, IRS Processing Codes and Information.

Forms 1040-X Processed through the Integrated Submission and Remittance Processing (ISRP) Input

  1. The following returns may be prepared or edited by the 1040-X Unit for input through the ISRP system instead of IDRS:

    1. PECF "Dummy" returns when the filer has checked one or both PECF boxes on the Form 1040-X. See IRM 3.11.6.3.5.

    2. An "original" return is prepared by IRS from data shown on a Form 1040-X when no TC 150 has posted for a statute return. The 1040-X unit will convert the Form 1040-X to a Form 1040 and route to Statutes instead of ISRP. See IRM 3.11.6.4.4.

  2. To release returns processed through ISRP, a transmittal to Batching is prepared and Program Code 44400 for the "Dummy PECF" returns is notated. Any return that is sent to Code and Edit to be processed as an original will be blocked in the correct series by Batching.

Screening Criteria for Processable Return

  1. Before inputting any changes to a Form 1040-X, check for any issue(s), freeze codes, transaction codes, math error condition, tax period, No TC 150, etc. that require routing to another area. See IRM 3.11.6.15.

  2. If the return is not routed to another area, then check for the following items that may require correspondence or additional action if missing or invalid:

    • Primary TIN

    • Tax period

    • Signature

    • Received date

    • Presidential Election Campaign Fund (PECF) boxes checked requiring preparation of a "dummy return"

    • Forms, schedules, or other required information

  3. Unless otherwise specified, input the adjustment if the claim is processable, does not meet route-out criteria, or require correspondence.

  4. If working a MEFS case and the case requires Form 1040-X to be converted to a Form 1040 or Form 6114, follow the association process in IRM 3.11.6.13.13, Association, Forms, Schedules, and Other Documents to MEFP and MEFS Cases, prior to routing.

Transaction Code (TC) 150 Research (No TC 150)

  1. All amended claims require a posted TC 150, unless specifically instructed. Specific instructions to route without a posted TC 150 take priority.

  2. The posted TC 150 must have a POSTED date. If the posting date shows 00000000 or is blank treat as a NO TC 150. After verifying the account, suspend the amended return until Posting Cycle 22. For TY 2019, suspend the amended return until Posting Cycle 33.

    Note:

    If the amended return is received Posting Cycle 21 (for TY 2019 Posting Cycle 32) or later and the posting date shows 00000000 or is blank, then suspend the case for 14 days per local procedures. After the 14-day suspense period follow normal processing procedures.

  3. If a TC 150 is found, continue processing per IRM 3.11.6.7.1, Master File Verification and Math Verification.

  4. If the following TC 150 responses are found on CC TXMOD, take the following action:

    • RJ 150 Rejected Transaction, not in ERS route to CIS/AM. See paragraph 6 below.

    • Unnn 150 Unpostable, suspend for 45 days from today (where nnn represents the unpostable number).

    • CU150 Corrected Unpostable, suspend for 10 days from today.

    • PN 150 Pending Transaction, suspend for 10 days from today.

    Monitor CC IMFOLT for the TC 150 to post following local procedures. If the TC 150 has not posted after the suspense period, route to CIS/AM.

  5. Research IDRS for a TC 150 for the tax period indicated on the return. If the figures on the return or the data on IDRS support a different tax period for either the Form 1040 or Form 1040-X, edit the correct tax period onto the return. If the tax period is missing, see IRM 3.11.6.3.2.

    Note:

    If the tax period is missing, use these same instructions for determining the appropriate tax period. If unable to determine the correct tax period, refer to IRM 3.11.6.3.2 paragraph 3.

  6. If no TC 150 has posted for the same tax period, follow the steps below to research for a TC 150.

    1. Look though entire return packet for a different TIN for the primary taxpayer, including taxpayer’s explanation.

    2. If a joint return, research for the TC 150 using the spouse's TIN.

    3. Research for the TIN using the IAT Name Search Tool for both the taxpayer and the spouse to verify the taxpayer has not previously filed under a different TIN. It may be necessary to use multiple name combinations in order to locate the TC 150. See IRM 3.11.6.3.1. If research shows the TC 150 for the primary or secondary taxpayer was filed under a different TIN:
      - If the case is controlled, close the generic control base.
      - Under the TIN that has the TC 150 posted, open a control base to your IDRS number and use SPX-1040X as the activity.
      - Close the case to MISC.
      - Input a TC 971 AC 120.
      - Make a screen print of the IMFOLT, showing the TIN and posted TC 150, and attach it just below the entity section.
      - Route to CIS/AM.

    4. If there are dependents present on the return, research for a different TIN for the primary taxpayer using CC DDBKD or CC DUPED.

    5. Research the invalid side for a TC 150. If a TC 150 is present on the invalid side, route to CIS/AM.

    6. Research CC TRDBV for tax data. If the tax data is present and/or is pending (must be present on primary taxpayer for MFS (FS 3)) suspend case for 60 days from the received date and monitor for the TC 150 to post. Follow paragraph 9 below for instructions on suspending the return.

      Exception:

      Treat any status indicator containing REJECTED, DELETED OR VOIDED on CC TRDBV as if there is no tax data present (no TC 150). All other status indicators represent tax data (unpostable, resequenced, resequencing, posted with MFT update, etc.).

      Exception:

      If you find Master File information on CC TRDBV, but there is not information posted on MFT 30 research CC IMFOLI to see if information has posted to MFT 32 which is where identify theft accounts are moved for resolution. Treat as identity theft and route. See IRM 3.11.6.4.3, Identity Theft.

      Note:

      A Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, will not post as a TC 150.

    7. Research ERS inventory

      If... Then...
      Processing a MEFP case
      • Research RRD to see if the original return was e-filed. If the original return is present on RRD and the "Processing Status" field is "ERS SUSPENDED" or similar, reroute to your local ERS per IRM 3.11.6.16.1, 1040-X MEFP Reassignment and Reroute Guide.

      • If the original return was paper filed, research ERS inventory using CC ERINV and CC ERINV@. If in ERS, reroute to your local ERS per IRM 3.11.6.16.1, 1040-X MEFP Reassignment and Reroute Guide.

      Processing a MEFS case
      • Research RRD to see if the original return was e-filed. If the original return is present on RRD and the "Processing Status" field is "ERS SUSPENDED" or similar, reroute to your local ERS per IRM 3.11.6.16.2, 1040-X MEFS Reassignment and Reroute Guide.

      • If the original return was paper filed, research ERS inventory using CC ERINV and CC ERINV@. If in ERS, reroute to your local ERS per IRM 3.11.6.16.2, 1040-X MEFS Reassignment and Reroute Guide.

      Processing a paper case
      • Research RRD to see if the original return was e-filed. If the original return is present on RRD and the "Processing Status" field is "ERS SUSPENDED" or similar, route to your local ERS.

      • If the original return was paper filed, research ERS inventory using CC ERINV and CC ERINV@. If in ERS, reroute to your local ERS.

    Note:

    Refer to the 1040-X Job Aid for IMF File Location Codes for use with CC ERINV@

    .

  7. If the ERS Status is "100" or "900," suspend for 5 working days. If after the suspense period a TC 150 is still not on the account, route to ERS.

  8. Use the following stop numbers when sending a case to ERS per paragraph 6 above. Prior to sending to ERS, change the case control activity to "SNT2ERS."

    Reminder:

    The only ERS cases that are to be suspended are those that are in ERS Status "100" or "900." All other ERS Statuses are to be sent to ERS without delay.

    If... Then...
    The original return was e-filed
    • Austin – Mail Stop 6122

    • Kansas City – Mail Stop 6120

    • Ogden – Mail Stop 6120

    The original return was paper filed
    • Austin – Mail Stop 6122

    • Kansas City – Mail Stop 6120

    • Ogden – Mail Stop 6120

  9. If no TC 150 is found after all research has been exhausted and:

    1. No Form 1040 is attached, see IRM 3.11.6.6.2.

    2. Form 1040 is attached, see IRM 3.11.6.6.3.

    3. No Form 1040-X is attached, see IRM 3.11.6.6.4.

    4. For Statute year return see, IRM 3.11.6.4.4.

Form 1040-X with No Form 1040 Attached (No TC 150)

  1. After researching for a TC 150 per IRM 3.11.6.6.1, if no return has been filed, follow the table below.

    If ... And ... Then ...
    Processing a MEFS case or paper case and there is a disaster claim indication per IRM 3.11.6.4.1, Disaster Claims. No TC 150 is present Do not suspend the case. Route the case to CIS/AM per IRM 3.11.6.4.1.1, Processing a Disaster Claim, following local procedures.
    Processing a Statute year MEFS case or paper case No TC 150 is present Do not suspend the case. Follow IRM 3.11.6.4.4, Statute Review, for conversion and routing instructions.
    Working a MEFS case No TC 150 is present Suspend the case for 60 days from the IRS received date. Use the appropriate suspense activity code per IRM 3.11.6.7.5.9, 1040-X Suspense Activity Codes.
    Working a paper case No TC 150 is present Suspend the case for 60 days from the IRS received date. Use the appropriate suspense activity code per IRM 3.11.6.7.5.9, 1040-X Suspense Activity Codes.
    Working a paper case with No TC 150 is present A tax module has not been established for the amended return.

    Note:

    This occurs more often on a return with a TC 904 or if the taxpayer is a first-time filer.

    Use the IAT ACTON tool to establish a dummy module. Then suspend the case for 60 days from the IRS received date. Use the appropriate suspense activity code per IRM 3.11.6.7.5.9, 1040-X Suspense Activity Codes.

    Reminder:

    CC MFREQD should not be used if the taxpayer has never previously filed a return.

    Working a MEFS case or paper case with No TC 150 is present The taxpayer previously had an ITIN or IRSN and is switching to a valid SSN Suspend the case using the SSN for 60 days from the IRS received date. Use the appropriate suspense activity code per IRM 3.11.6.7.5.9, 1040-X Suspense Activity Codes.

  2. After the 60 day suspense period has ended and there is still no posted or pending TC 150 follow the table below.

    If ... And ... Then ...
    Working a MEFS or paper case There are payments on the account indicating a balance due, or a tax increase, or credit decrease on the amended return Route the return to CIS/AM.
    Working a MEFS case There are no payments on the account, or no tax increases, or credit decreases on the amended return Send Letter 178C with paragraphs A, 5, and n. Use fill-in: We have no record of receiving your original return, therefore we cannot process your Form 1040-X, Amended U.S. Individual Income Tax Return. Please complete and submit a new Form 1040, U.S. Individual Income Tax Return, being sure to include your amended changes and your original signature(s). Please do not attach a Form 1040-X to your new Form 1040.
    Working a paper case There are no payments on the account, or no tax increases, or credit decreases on the amended return Send Form 8009-A with box 7. Use fill-in: We have no record of receiving your original return, therefore we cannot process your Form 1040-X, Amended U.S. Individual Income Tax Return. Please complete and submit a new Form 1040, U.S. Individual Income Tax Return, being sure to include your amended changes and your original signature(s). Please do not attach a Form 1040-X to your new Form 1040.

Form 1040 Attached to Form 1040-X

  1. After researching for a TC 150 per IRM 3.11.6.6.1, follow the instructions below.

  2. Sometimes the 1040-X Unit will receive Form 1040 attached to Form 1040-X. Determine if the attached Form 1040 and Form 1040-X is for the same or different tax period.

  3. If the Form 1040 is for a different tax period than the Form 1040-X and:

    1. Form 1040 is being used as "support" for a carryback loss, keep the two returns together and treat as a carryback/carryforward claim.

    2. No TC 150 has posted for the tax period of Form 1040, detach Form 1040. Continue processing Form 1040-X.

  4. When processing or suspending a Form 1040 attached to Form 1040-X, staple the Form 1040 behind Form 1040-X.

    Note:

    If Form 1040-X is not signed, see IRM 3.11.6.6.7 paragraph 4.

  5. When processing a MEFP or MEFS case and no TC 150 has posted for the same tax period, follow the table below.

    If ... And ... Then ...
    MEFP  
    • Print the entire amended return from RRD to PDF

    • Edit the PDF to circle any indication that the Form 1040 is amended such as, "e-file GRAPHIC print - DO NOT PROCESS."

    • "X" Form 1040-X

    • Edit the PDF to add the received date

    • Edit the PDF the working/action trail information

    • Line through the direct deposit fields

    • Edit "MeF Return - Do not correspond for signature" in the signature area.

    • Route the document to Batching to be processed as an original per local procedures.

    MEFS
    1. Form 1040 matches

    2. Form 1040 does not match the Correct Amount, Column C, of Form 1040-X

      Note:

      Form 1040 may be notated "As originally filed"

    3. Two Form 1040 s are attached to a Form 1040-X

      • One may be notated As originally filed and does not match the correct amount column

      • The second may be notated As amended and matches the correct amount column

    1. Take the following action:

      • Use the CIS Annotation tool to circle any indication that the Form 1040 is amended such as, "e-file GRAPHIC print - DO NOT PROCESS."

      • "X" Form 1040-X

      • Annotate the received date if needed.

      • Annotate the working/action trail information

      • Line through the direct deposit fields

      • If the case is signed, annotate "CIS Image- Do not correspond for signature" in the signature area.

      • Reroute the document to Batching to be processed as an original per local procedures.

    2. Take the following action:

      • Convert taxpayer's Correct Amount figures using a Form 6114 or current year Form 1040 , following local procedures.

      • Use the CIS Annotation tool to circle any indication that the Form 1040 is amended such as, "e-file GRAPHIC print - DO NOT PROCESS" .

      • "X" Form 1040-X and the Form 1040 that does not match.

      • Annotate the received date

      • Annotate the working/action trail information

      • Line through the direct deposit fields

      • If the case is signed, annotate "CIS Image- Do not correspond for signature" in the signature area.

      • Reroute the document to Batching to be processed as an original per local procedures.

    3. Take the following action:

      • Use the CIS Annotation tool to circle any indication that the Form 1040 is amended such as, "e-file GRAPHIC print - DO NOT PROCESS" .

      • "X" Form 1040-X and the Form 1040 notated As originally filed.

      • Annotate the received date

      • Annotate the working/action trail information

      • Line through the direct deposit fields

      • If the case is signed, annotate "CIS Image- Do not correspond for signature" in the signature area.

      • Reroute the document to Batching to be processed as an original per local procedures.

  6. If no TC 150 has posted for the same tax period, follow the table below when processing paper filed returns:

    If no TC 150 and Then
    1. Form 1040 does not match the Correct Amount, Column C, of Form 1040-X

    Note:

    Form 1040 may be notated "As originally filed"

    1. For Form 1040-X:

      1. Convert taxpayer's Correct Amount figures using a Form 6114 or current year Form 1040 , following local procedures.

      2. Line through the direct deposit fields

      3. "X" Form 1040-X and staple Form 1040-X behind Form 1040 with any supporting documents.

      4. If Form 1040-X is signed, edit a notation the 1040-X is signed in the signature area of the conversion sheet.

    2. Staple Conversion Sheet to the front of the Form 1040 , but below the entity section.

    3. Route to Batching to be processed as an original return per local procedures.

    2. Form 1040 does match the Correct Amount, Column C, of Form 1040-X,

    Note:

    Form 1040 may be notated with "As Amended"

    1. XForm 1040-X and staple it behind Form 1040 with any supporting documents.

    2. For Form 1040:

      1. Edit "No TC 150," the date and TE Stamp in the upper left margin of Form 1040.

      2. On the front page of Form 1040, circle out any indication that Form 1040 is amended, corrected or a copy.

      3. Line through the direct deposit fields

      4. If Form 1040 is not signed and Form 1040-X is signed, edit a notation the Form 1040-X is signed in the signature area of Form 1040.

    3. Route to Batching to be processed as an original return per local procedures.

    3. Two Form 1040 s are attached to a Form 1040-X
    • One may be notated As originally filed and does not match the correct amount column

    • The second may be notated As amended and matches the correct amount column

    1. For the Form 1040-X and the Form 1040As originally filed

      1. X both.

      2. Line through the direct deposit fields

      3. Staple them behind Form 1040As amended with any supporting documents.

    2. For Form 1040As amended

      1. Edit No TC 150, the date and TE Stamp in the upper left margin of Form 1040.

      2. On the front page of Form 1040, circle out any indication that Form 1040 is amended, corrected or a copy.

      3. Line through the direct deposit fields

      4. If Form 1040 is not signed and Form 1040-X is signed, edit a notation the 1040-X is signed in the signature area of Form 1040.

    3. Route to Batching to be processed as an original return per local procedures.

    Note:

    If routing a Form 1040 to Batching that was received after April 22nd or the Form 1040 is a prior year and the received date is missing, edit the received date from the Form 1040-X onto the Form 1040.

Amended Form 1040 with No Form 1040-X Attached

  1. Research for a TC 150 per IRM 3.11.6.6.1. If no TC 150 has posted, follow the table.

    If... Then...
    Working a MEFS case
    • Use the CIS Annotation tool to circle any indication that the Form 1040 is amended such as, "e-file GRAPHIC print - DO NOT PROCESS" .

    • Edit your TE number.

    • Annotate the received date if needed.

    • Edit No TC 150 and the current date in the upper left margin.

    • Line through the direct deposit fields

    • If the case is signed, annotate "CIS Image- Do not correspond for signature" in the signature area.

    • Reroute the document to Batching to be processed as an original.

    Working a paper case
    • Circle any indication that the Form 1040 is amended such as, "e-file GRAPHIC print - DO NOT PROCESS" .

    • Edit your TE number.

    • Edit the received date if needed.

    • Edit No TC 150 and the current date in the upper left margin.

    • Line through the direct deposit fields

    • Route the document to Batching to be processed as an original.

    Note:

    When it appears that Code & Edit has corresponded for a signature (i.e., Form 3531 attached or notated in the working trail) and the return is still unsigned follow normal procedures to route to Entity.

  2. If an undeliverable return is received see IRM 3.11.6.13.9, Undelivered Correspondence.

Duplicate Returns and Identical Open CIS Cases

  1. A duplicate condition occurs when:

    • Multiple open CIS cases are identical.

    • An e-filed amended return matches the most recent adjustment/filing figures

    • A paper filed amended return matches the most recent adjustment/filing figures.

  2. When other open CIS case(s) are present and assigned to the generic queue, determine if the other case(s) are identical to your case. If so, process as follows:

    1. Link the cases using the "Link" function on the "Active Case" page.

    2. In the Link Case popup, input the CIS Case ID of the case(s) to be linked, one at a time.

    3. Notate "duplicate amended return" in the notes section of the identical case(s).

    4. Reassign the unassigned case to your CIS case inventory.

    5. Close each CIS case linked to the original case using the "Close" button.

    6. Continue processing the original CIS case per normal procedures.

    Reminder:

    If a case is open to another tax examiner at your service center, suspend the case to your manager or lead per IRM 3.11.6.4.13, Open Cases / Open Control Base, and leave a case message indicating the other CIS Case ID.

  3. Prior to treating an e-filed or paper filed amended return as a duplicate, review the return and attachments for routing criteria. If routing criteria is located, follow the appropriate procedures.

    1. If the return is a duplicate but the taxpayer is requesting an additional action, follow general processing procedures.

    2. Research IDRS for taxpayer correspondence. Research the type of letter(s) that have been sent. Route to the originating area following local procedures. This includes the Letter 12C requesting a taxpayer signature.

    3. When it appears that Code and Edit has corresponded for a signature (Form 3531 attached or notated in the working trail) and the return is still unsigned. follow normal procedures and route to Entity.

    4. If the return is a duplicate, do not correspond for missing forms, schedules, or signature(s).

  4. When processing an e-filed return, or CIS case to be worked in SP, or a paper filed amended return, continue researching to determine the reason the taxpayer filed the form.

    If And Then
    The taxpayer has requested a processable change that does not cause a change to a line-item dollar amount
    1. The action has a specific reason code

    2. The action does not have a specific reason code

    Input a TC 290 .00 with:
    1. the appropriate reason code.

    2. Reason code 099.

    No change and no action is required   Input a TC 290 .00 without a reason code.

    Note:

    If there is a prior pending adjustment, input a post delay code.

  5. Once a Form 1040/A/EZ/SR is identified as an amended return and it will revert the module back to the original filing, look for any indication as to why. If no indication is found, then treat the return as classified waste following local procedures. If an active Combat Zone return, per IRM 3.11.6.4.21 will revert the module to the original filing, input a TC 290 .00 without a reason code.

Claims Returned from Other Areas

  1. Claims routed to another function may be returned for processing.

  2. Determine if the return requires:

    • Routing to the next highest priority. Circle out previous working trails.

    • Additional research.

    • Input the adjustment (the return has been cleared from the area/function it was routed).

  3. If an adjustment is input, add "Adjusted per XXXX" in the remarks.

  4. Cases returned from another area for processing may not meet SP criteria. If so, route to CIS/AM.

Signature

  1. The taxpayer or a valid Power of Attorney (POA) must sign the claim or amended return requesting an adjustment. Both spouses must sign if the adjustment is related to a joint return. The signature(s) is required anywhere below the jurat (perjury statement), but not in the paid preparer section on amended returns and CP Notices. If an original signature is not present on paper filed returns or CIS cases to be worked by SP 1040-X, correspond per IRM 3.11.6.13, Correspondence Procedures, IRM 3.11.6.11.1, Corresponding on Net Balance Due Returns (Letter 324C), IRM 3.11.6.13.2, Corresponding on Net Refund and Zero-Balance Returns (Form 8009-A and Letter 178C), and IRM 3.11.6.14, Correspondence Table of Issues, C-Letters and Paragraph Fill-ins.

  2. All accepted e-filed returns have a valid signature.

    Caution:

    Rejected e-filed returns may also be present on RRD. Only accepted returns will be sent to SP 1040-X for processing.

  3. If the jurat has been altered, treat it as a Frivolous claim.

  4. If the jurat is missing, treat it as an unsigned return and correspond for the missing signature(s) using Letter 324C to obtain the signature. Do not mail the return back to the taxpayer. Process the net balance due per IRM 3.11.6.13.1.

    Exception:

    If page 2 is missing on the new Form 1040-X, do not treat as missing jurat. Follow procedures for missing signature.

  5. Do not correspond for a missing/incorrect signature(s) if:

    1. Any "Dummy" return that was prepared by the IRS.

    2. A fiduciary representative or parent for other than a minor child signs for a refund under $100 or a balance due.

    3. Form 2848, Power of Attorney and Declaration of Representative, with Part II completed and is attached to the return, see IRM 3.11.6.6.8.

    4. The return is a duplicate.

    5. Taxpayer files MFS (FS 3) and spouse did not sign the return.

    6. The return is a substantiated math error response.

    7. The claim meets route out criteria unless otherwise specified.

      Note:

      For decedent returns, see IRM 3.11.6.4.22.

  6. If Form 1040-X is not signed, however a Form 1040 matching the Correct Amount column of Form 1040-X is attached and signed, accept the signature and continue processing the return. Edit a notation onto the signature line, if present, on Form 1040-X indicating that the Form 1040 is signed. Otherwise edit the notation on the front bottom portion of Form 1040-X.

  7. Correspond for the signature of two witnesses when the taxpayer signs with a mark such as an "X" . See IRM 3.11.6.13.

  8. Joint returns require the signature of both taxpayers unless one of the taxpayers falls into one of the categories below:

    1. One spouse is overseas and the signing spouse is authorized by a power of attorney (e.g., Form 2848) or similar signed document which clearly defines the scope of authorization granted to the POA.

    2. One Spouse is in a combat zone/qualified hazardous duty area and the signing spouse attaches a statement.

    3. One spouse is incapacitated. The signing spouse should attach a dated statement explaining the reason the incapacitated taxpayer cannot sign. The signing spouse will sign on his/her signature line as well as the spouse's signature line.

      Caution:

      Incapacitated means the taxpayer is physically unable to sign the return. In the case of a mentally incompetent taxpayer a court appointed representative who can act for the taxpayer must sign the tax return.

    4. If MFJ return with only one signature and the taxpayer is divorced or separated, route to CIS/AM.

  9. If the taxpayer is a minor (there must be a clear indication the child is a minor) the return must be signed by one of the following:

    1. The minor child

    2. A parent

    3. A guardian or other fiduciary representative ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    4. A guardian or other fiduciary representative with documentary evidence is attached

    5. If none of the above applies, correspond for a missing signature. See IRM 3.11.6.13

      Examples of Fiduciary representatives include:

      • Administrator (ADM)
      • Conservator (CONS)
      • Custodian (CUST)
      • Executor (EXEC)
      • Guardian (GDN)
      • Personal Representative (PER REP)
      • Trustee (TTEE)

Centralized Authorization File (CAF) - Form 2848, Power of Attorney (POA) and Form 8821 (TIA) and General /Durable POAs

  1. The CAF maintains a database of authorized representatives who are permitted to sign for the taxpayer. The CAF unit will assign unique identifiers (CAF numbers) to the representative(s) based on Form 2848, Power of Attorney and Declaration of Representative (POA), and acceptable General/Durable POAs submitted.

  2. Taxpayers will occasionally submit a tax return that has been signed by their enrolled agent or some other representative or the taxpayer may attach a Form 2848 to indicate that they want a representative to be able to sign for them. These personal representatives of the taxpayer must submit a Form 2848 (Part II completed) or acceptable General/Durable POA or already be on file with the CAF in order to sign the return.

    Note:

    For married filing joint (FS 2) accounts, each taxpayer must execute their own power of attorney or tax information authorization on a separate Form 2848 even if the same representative/appointee is provided.

  3. Taxpayers may also submit a Form 8821, Tax Information Authorization and Declaration of Representative (TIA), as documentary evidence for signing the tax return; however, Form 8821 does not authorize the signing of the return. If Form 8821 is present, detach and follow the routing instructions in paragraph 8.

  4. Correspond for a Form 2848, per IRM 3.11.6.14, Correspondence Table of Issues, C-Letters and Paragraph Fill-ins, if the taxpayer submits a Form 8821 and the return is signed by someone other than the taxpayer.

  5. When the taxpayer submits a General/Durable POA, leave the document attached to the return and continue processing.

  6. If Form 2848 is attached, follow the table below when processing a MEFP or MEFS case.

    If ... And ... Then ...
    The signature on the return matches a representative listed on CC CFINK or the Form 2848 is already on file SIGN: field on CC CFINK is marked YES Continue processing the return.
    The signature on the return does not match a representative listed on CFINK, or no record is found,
    or SIGN: field on CC CFINK is marked "NO"
    1. Form 2848is attached

    2. Form 2848is not attached

    1. Print the case to PDF and follow the steps below.

      1. Go to the page(s) with Form 2848 and print just the Form 2848 to a PDF.

      2. E-fax the Form 2848 PDF to the CAF unit per paragraph 9 below.

      3. Leave a case note stating "Form 2848 sent to CAF" .

      4. Continue processing the case.

    2. Correspond IRM 3.11.6.14, Correspondence Table of Issues, C-Letters and Paragraph Fill-ins,

    Taxpayer signs the return and Form 2848 is attached The representative(s) is not listed or there is a change to the type of Authorization on CC CFINK
    1. Print the case to PDF and follow the steps below.

      1. Go to the page(s) with Form 2848 and print just the Form 2848 to a PDF.

      2. E-fax the Form 2848 PDF to the CAF unit per paragraph 9 below.

      3. Leave a case note stating "Form 2848 sent to CAF" .

      4. Continue processing the case.

  7. If Form 2848 is attached, follow the table below when processing a paper case.

    If ... And ... Then ...
    The signature on the return matches a representative listed on CC CFINK or the Form 2848 is already on file SIGN: field on CC CFINK is marked YES Continue processing the return.
    The signature on the return does not match a representative listed on CFINK, or no record is found,
    or SIGN: field on CC CFINK is marked "NO"
    1. Form 2848is attached

    2. Form 2848is not attached

    1. Detach Form 2848

      1. Route Form 2848 to the CAF unit per local procedures.

      2. Continue processing the 1040-X return.

      3. Leave an action trail on the amended return and Form 2848.

    2. Correspond IRM 3.11.6.14, Correspondence Table of Issues, C-Letters and Paragraph Fill-ins,

    Taxpayer signs the return and Form 2848 is attached The representative(s) is not listed or there is a change to the type of Authorization on CC CFINK
    1. Detach Form 2848 and route to the CAF unit per local procedures.

    2. Continue processing the return.

    3. Leave an action trail on the amended return and Form 2848.

    Note:

    If unable to verify a matching Form 2848 is already posted in CC CFINK, route Form 2848 to CAF per local procedures. Route Form 2848 even if incomplete.

    Note:

    Instructions to detach and route Form 2848 should be followed even if the amended return is routed to another area or if correspondence will be sent.

  8. If Line 4 of Form 2848 or Form 8821 is checked, continue processing the return, do not detach or route to the CAF unit.

  9. Use the following addresses when routing a Form 2848 or Form 8821 to a CAF Unit:

    SP 1040-X Site Fax Numbers Address
    Kansas City and Austin 855-214-7519 Internal Revenue Service
    5333 Getwell Rd.
    Stop 8423
    Memphis, TN 38118
    Ogden 855-214-7522 Internal Revenue Service
    1973 N Rulon White Blvd
    Mail Stop 6737
    Ogden UT 84201

  10. Do not detach any "Worksheets" provided by the military to personnel assigned to a Combat Zone. They are not considered to be a POA in lieu of Form 2848. See IRM 3.11.6.4.21, Combat Zone.

  11. If correspondence is attached to the return that is unrelated to the amended return but needs to be detached and routed to the appropriate functional area, attach a photocopy of the POA/TIA to the correspondence. Indicate that the form has been detached and routed to the CAF unit.

Schedule LEP, Request for Change in Language Preference

  1. Refer to IRM 22.30.1.8.16.4.1, Executive Order 13166, Improving Access to Services for Persons with Limited English Proficiency (LEP) and Return Preparation Service, for background information on Schedule LEP, Request for Change in Language Preference).

  2. When Schedule LEP is attached, review CC ENMOD for a TC 971 AC 192. If present, compare the third, fourth and fifth digits of the MISC field to Schedule LEP to determine if there is a change.

    Caution:

    Both primary and secondary taxpayers may file a Schedule LEP. Be sure to research CC ENMOD for the taxpayer indicated on Schedule LEP.

    Note:

    If the name and TIN that appears on the Schedule LEP does not match or if the selection is not clearly marked (i.e., illegible or multiple selections), take the following action:

    • Do not update the language preference.

    • Input the requested adjustment from the amended return, if applicable.

    • Send Form 8009-A or Letter 178C as appropriate to request a new Schedule LEP per IRM 3.11.6.14, Correspondence Table of Issues, C-Letters and Paragraph Fill-ins.

  3. If present on CC ENMOD, and third, fourth, fifth digits match Schedule LEP, take no action.

  4. If not present on CC ENMOD, input the change using the IAT REQ77 tool for the taxpayer indicated on Schedule LEP as follows:

    • In the Transaction Code field, input 971.

    • In the 971/151 code field, input 192.

    • In the Miscellaneous field, input the three-digit code from Schedule LEP.

      Note:

      Insert two blank spaces before inputting the Schedule LEP code. The first two-digits are reserved for future use.

      Example:

      If the Schedule LEP code is 001, the Miscellaneous field input is xx001(xx = two blank spaces).

    • Leave the Transaction Date field blank.

    • In the Remarks field, input "SCH LEP REQUEST"

  5. If present on CC ENMOD, and third, fourth, fifth digits do not match Schedule LEP, input the Schedule LEP Change following paragraph 4 above.

    Note:

    In the Remarks field, input "SCH LEP CHANGE"

Form 9000, Alternative Media Preference

  1. When a Form 9000 is attached to an amended return, review CC ENMOD for a TC 971 AC 592. If present, compare the first- and second-digits of the MISC field to the Form 9000 to determine if there is a change.

  2. If present on CC ENMOD, and first- and second-digits match Form 9000, take no action.

  3. If not present on CC ENMOD, input the change using the IAT REQ77 tool as follows:

    • In the Transaction Code field, input 971.

    • In the 971/151 code field, input 592.

    • In the Miscellaneous field, input the two-digit code from Form 9000.

      Example:

      If the Form 9000 code is 01, then input 01.

    • Leave the Transaction Date field blank.

    • In the Remarks field, input F9000 REQUEST

  4. If present on CC ENMOD, and first- and second-digits do not match Form 9000:

    1. Reverse the TC 971 AC 592 using the IAT REQ77 tool as follows:
      - In the Transaction Code field, input 972.
      - In the 971/151 code field, input 592.
      - In the Miscellaneous field, input the two-digit code from the TC 971 AC 592 MISC field.

      Example:

      If the code is 02, then input, 02.


      - In the Transaction Date field, input the date of the TC 971 AC 592.
      - In the Remarks field, input F9000 REVERSAL

    2. Input the Form 9000 change following paragraph 4 above.

      Note:

      In the Remarks field, input F9000 CHANGE

Processing Form 1040-X Using IDRS for Input of Adjustment

  1. Screen the Amended Return to determine if:

    1. Route out criteria is present

      Note:

      Research IDRS for any Transaction Code or Freeze Code that require special attention.

    2. The claim is complete

    3. The claim is allowable

    4. The claim is processable

Master File Verification and Math Verification

  1. Master file verification is required on all amended returns, CPs, and any miscellaneous claim adjustment prior to:

    • Inputting an adjustment

    • Initiating correspondence

      Exception:

      Master File Verification is not required when corresponding for a missing tax period or TIN, or when a return has been perfected.

  2. Master File Verification requires the comparison of lines 1-15 Column A on Form 1040-X, with CC IMFOL or CC TXMOD.

    Caution:

    The American Rescue Plan Act of 2021 allows the taxpayer to exclude $10,200 (MFJ - $10,200 for each spouse) of Unemployment Compensation from income for the tax year 2020. Taxpayers may file a Form 1040-X with an incomplete Column A or incorrect Column A due to systemic recovery performed on these accounts. Refer to IRM 21.6.6.4.56, Unemployment Compensation Exclusion due to American Rescue Plan Act (ARPA) of 2021, and the 2020 Unemployment Compensation Exclusion (UCE) FAQs found on irs.gov for additional information regarding the UCE.

    1. If any combination of lines in Column A do not match CC TXMOD and no math error (MTH-ERR) is present, then math verification is required.

    2. Review AMS/CIS Case Notes on e-filed amended returns and CIS imaged cases to be worked by SP 1040-X.

    3. Be sure to consider all previous adjustments. If no changes can be identified see IRM 3.11.6.6.5, Duplicate Returns and Identical Open CIS Cases.

    4. When Column A does not match and an amended Form 1040 series is attached, matching Column C, adjust to the Column C amount(s).

    5. For single page returns with a payment made within a few days of the received date or "W-7" stamped returns, research IDRS to determine if it was for a payment or ITIN renewal only. If the preceding scenarios are applicable, treat as a duplicate return. See IRM 3.11.6.6.5.

  3. When the amount shown on a supporting form or schedule differs from the amount shown on the Form 1040-X:

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ adjust using the 1040-X amount.

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ correspond per IRM 3.11.6.14, Correspondence Table of Issues, C-Letters and Paragraph Fill-ins.

  4. When a dependent is being removed you must also verify the taxpayer is removing credits associated with that dependent.

  5. Math verification is required when one or more of the following are met:

    1. There is a total tax change (positive or negative) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. Column A entries do not match TXMOD or IMFOL (no math error code is present) and paragraph (2)(d) above does not apply.

    3. A math error is present. Also see IRM 3.11.6.7.2.1.

    4. There are amounts that are blank, illegible or incorrect.

    Exception:

    Math Verification is not required when the claim does not meet SP criteria, the entry is off by a dollar due to rounding or the error can be determined to be a misplaced entry that results in no difference between the taxpayer’s expected refund/balance due and the overall adjustment being made.

  6. Math verification includes doing the following:

    1. Verifying the math on the entire amended return, including any forms, schedules and worksheets that are related to the change.

    2. Verifying the taxpayer’s modified entries using the forms attached to the claim, schedules, worksheets, taxpayer remarks, and IDRS research.

    3. Verifying the corrected tax computation.

    4. Verifying any additional taxes on line 10 as reported by the taxpayer are calculated correctly.

    5. Verify all income-based items on claims involving an income change. Recalculate the items when the income changes, even if the taxpayer does not address them.

  7. If you are unable to "perfect" the return based on information submitted and through IDRS research, correspond requesting clarification:

    If Then
    There is an unexplained amount that results in a change ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ to lines 11-15, Column B Accept the amount and adjust using the taxpayer’s Column B figures.
    The taxpayer's Column A figures (original amount) do not match IDRS Correspond per IRM 3.11.6.14, Correspondence Table of Issues, C-Letters and Paragraph Fill-ins.
    For any other reason Correspond per IRM 3.11.6.14, Correspondence Table of Issues, C-Letters and Paragraph Fill-ins.

  8. When math verifying the return and an error is discovered, re-compute the correct amounts using the information supplied and IDRS research. After perfecting the Total Tax (line 11) and the computed lines 12 - 15 amounts are:

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, adjust using the taxpayer’s figures.

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡, adjust the account using your recomputed figures see IRM 3.11.6.7.2.

Inputting a Corrected Adjustment

  1. When processing an e-filed amended return or CIS imaged case to be worked in SP 1040-X, use the following table when the IRM states to send Letter 474C based on the condition(s):

    If ... Then ...
    • Lines 16 - 22 of Form 1040-X do not match

    • Missing/incorrect entries do not affect the overall adjustment

    • The corrected adjustment results in no difference between the taxpayer’s expected refund/balance due

    1. Do not issue a Letter 474C or set a math error. Continue processing the return. Use:

      1. Blocking Series: "05" .

      2. Source Code: "1" .

      3. The appropriate RN(s), CRN(s), and RC(s).

      4. CIS Indicator "1" .

      5. Source Document Indicator "N" .

      6. The appropriate remarks.

    • The taxpayer is requesting a credit already received and it is the only issue

    1. Input the computed adjustment with:

      1. Blocking Series "05" .

      2. Source Code "1" .

      3. The appropriate RN(s), CRN(s), and RC(s).

      4. CIS Indicator "1" .

      5. Source Document Indicator: "N" .

      6. The appropriate remarks.

    2. Send Letter 474C and:

      1. Use the paragraphs C, 1, and d.

      2. Use fill-in: We did not allow (appropriate title) Credit because our records indicate that you previously received the credit as part of your original or amended return.

      3. Print the C-Letter to PDF and attach it to the case with the "Attach File" button on the "Active Case Page."

      4. Leave a CIS Case Note.

    • There is only a correction to withholding

    • A tax decrease results in a larger refund than the taxpayer requested

    • The taxpayer requests the IRS to complete a form, even when the tax change is $100 or more

    1. Do not set a math error. Input the computed adjustment with:

      1. Blocking Series "05" .

      2. Source Code "1" .

      3. CIS Indicator "1" .

      4. Source Document Indicator: "N" .

      5. The appropriate remarks.

    2. Send Letter 474C and:

      1. Use the paragraphs C, 1, and d.

      2. Use fill-in: Your Form 1040-X, Amended U.S. Individual Income Tax Return, is not being returned with this letter. We corrected line number (fill-in line number), because (description of error). This caused a change to your expected refund.

      3. Print the C-Letter to PDF and attach it to the case with the "Attach File" button on the "Active Case Page"

      4. Leave a CIS Case Note.

    • The corrected adjustment is a balance due

    • The corrected adjustment reduces the refund amount

    1. Input the corrected adjustment using:

      1. Blocking series:

        • 77 if the original return was e-filed.

        • 78 if the original return was paper filed.

      2. Source Code "6" .

      3. The appropriate RN(s), CRN(s) and RC(s) to process the return for the corrected amount(s) and any other issues.

      4. CIS Indicator:" 1" .

      5. Source Document Indicator: "N" .

      6. The appropriate remarks.

    2. If using xClaim, click the "Letter" button and select "Write Your Own" .

    3. Send Letter 474C and:

      1. Use paragraphs:

        • C, G, H, 2, and d.

        • For "ITIN reject" , see IRM 3.11.6.11.

      2. Print the C-Letter to PDF and attach it to the case with the "Attach File" button on the "Active Case Page" .

      3. Leave a CIS Case Note.

    Note:

    Determine the correct adjustment by first completing Master File Verification and then researching the following: taxpayer explanation, a corrected Form 1040 series return, attachments, and IDRS research.

  2. When processing a paper filed amended return, use the following table when the IRM states to send a 474C letter based on the condition(s).

    If Then
    • Lines 16 - 22 of Form 1040-X do not match

    • Missing/incorrect entries do not affect the overall adjustment

    • The corrected adjustment results in no difference between the taxpayer’s expected refund/balance due

    1. Do not issue a Letter 474C or set a math error. Continue processing the return. Use:

      1. Blocking Series: "05" .

      2. Source Code: "1" .

      3. The appropriate RN(s), CRN(s), and RC(s).

      4. CIS Indicator "0" .

      5. Source Document Indicator "Y" .

      6. The appropriate remarks.

    • The taxpayer is requesting a credit already received and it is the only issue

    1. Do not set a math error. Input the computed adjustment with:

      1. Blocking Series: "05" .

      2. Source Code: "1" .

      3. The appropriate RN(s), CRN(s), and RC(s).

      4. CIS Indicator: "0" .

      5. Source Document Indicator: "Y" .

      6. The appropriate remarks.

    2. Send Letter 474C

      1. Use paragraphs C, 1, and d..

      2. Use fill-in: We did not allow (appropriate title) Credit because our records indicate that you previously received the credit as part of your original or amended return.

    • There is only a correction to withholding

    • A tax decrease results in a larger refund than the taxpayer requested

    • The taxpayer requests the IRS to complete a form, even when the tax change is $100 or more

    1. Do not set a math error. Input the computed adjustment with:

      1. Blocking Series "05" .

      2. Source Code "1" .

      3. The appropriate RN(s), CRN(s), and RC(s).

      4. CIS Indicator "0" .

      5. Source Document Indicator: "Y" .

      6. The appropriate remarks.

    2. Send Letter 474C and:

      1. Use the paragraphs C, 1, and d.

      2. Use fill-in: Your Form 1040-X, Amended U.S. Individual Income Tax Return, is not being returned with this letter. We corrected line number (fill-in line number), because (description of error). This caused a change to your expected refund.

    • The corrected adjustment is a balance due

    • The corrected adjustment reduces the refund amount

    1. Input the corrected adjustment using:

      1. Blocking series:

        • 77 if the original return was e-filed.

        • 78 if the original return was paper filed.

      2. Source Code "6" .

      3. The appropriate RN(s), CRN(s) and RC(s) to process the return for the corrected amount(s) and any other issues.

      4. CIS Indicator:" 0" .

      5. Source Document Indicator: "Y" .

      6. The appropriate remarks.

    2. If using xClaim, click the "Letter" button and select "Write Your Own" .

    3. Send Letter 474C and:

      1. Use paragraphs:

        • C, G, H, 2, and d.

        • For "ITIN reject" , see IRM 3.11.6.11.

    Note:

    Determine the correct adjustment by first completing Master File Verification and then researching the following: taxpayer explanation, a corrected Form 1040 series return, attachments, and IDRS research.

  3. For the Letter 474C paragraph H:

    • Form - the type of Form used (Form 1040-X, Form 1040, etc.)

    • Line - the Form line number associated with the error

    • Your entry - the taxpayer’s figure

    • Corrected entry - the recalculated amount

      Note:

      It is not necessary to list ripple effects.

Math Error Response
  1. When a math error(s) (ME) is present on the taxpayer's account, then the tax examiner must determine whether or not the Form 1040-X addresses the math error issue.

    Note:

    There can be multiple MEs on an account.

  2. An amended return may:

    1. Not address the math error(s) on the account.

    2. Agree with the math error(s) on the account.

    3. Be a substantiated response. A substantiated response occurs when a taxpayer provides supporting documentation which proves the Service's math error calculation incorrect. Validate the substantiation by reviewing qualifications needed to allow adjustment.

      Example:

      The taxpayer's account contains math error 605, the taxpayer now provides a valid TIN that qualifies him/her for the exemption being claimed.

    4. Be an unsubstantiated response. An unsubstantiated response occurs when the taxpayer addresses the math error but does not provide required supporting documentation.

    5. Be an unsubstantiated protest. An unsubstantiated protest occurs when a taxpayer indicates they are unable or unwilling to provide required supporting documentation and they are still requesting the claim.

  3. Taxpayers often use their original figures (RTVUE per return column) in column A instead of the IRS corrected figures (RTVUE per computer column) when correcting a math error.

  4. For amended returns with math errors present:

    If Then
    1. The taxpayer files an unsubstantiated protest Refer as CIS/AM.
    2. Any additional changes result in a math error Route to CIS/AM.
    3. The ME is caused by an "ITIN Reject/No W-7" See IRM 3.11.6.11.
    4. The ME is caused by ITIN status See IRM 3.11.6.3.1.1.
    5. The taxpayer files an amended return and does not specifically address the math error Process as normal.
    6. The taxpayer files an amended return and does not specifically address the math error and additional changes are requested Process as normal.
    7. The taxpayer agrees with the math error Process as normal.
    8. The taxpayer agrees with the math error and additional changes are requested Process as normal.
    9. The taxpayer files an unsubstantiated response and no additional changes are requested No consider the claim. Send Letter 916C per IRM 3.11.6.13.5, Correspondence for No Consideration of a Claim (Letter 916C).
    10. The taxpayer files an unsubstantiated response and additional changes are requested Input any allowable changes and send Letter 916C per IRM 3.11.6.13.5, Correspondence for No Consideration of a Claim (Letter 916C).

  5. When processing a math error response, do not correspond for forms, schedules, or signatures that were on the original return.

  6. If a taxpayer substantiates all math errors, follow the table below:

    If Then
    1. The taxpayer files a substantiated response Input one adjustment. If the math error was set on:
    1. Original return (TC 150)

      • Process the adjustment using Source Code 2.

      • No Amended Claims Date.

      • Use CIS indicator "1" if working an e-filed amended return or CIS case to be worked by SP 1040-X. Use CIS indicator "0" when working paper filed amended returns.

      • Source Document Indicator: "N" if working an e-filed amended return or CIS case to be worked by SP 1040-X "Y" if working a paper-filed amended return.

      • Add "ME RESPONSE" to the remarks.

    2. Amended return (TC 29X)

      • Process the adjustment using Source Code 2.

      • Use the received date of the TC 29X that set the ME as the Amended Claims Date.

      • Use CIS indicator "1" if working an e-filed amended return or CIS case to be worked by SP 1040-X. Use CIS indicator "0" when working paper filed amended returns.

      • Source Document Indicator: "N" if working an e-filed amended return or CIS case to be worked by SP 1040-X "Y" if working a paper-filed amended return.

      • Add "ME RESPONSE" to the remarks.

  7. If the taxpayer files a substantiated response and additional changes are requested, follow the table below:

    If Then
    1. The taxpayer files a substantiated response and the additional changes result in a refund Two adjustments are required. If the math error was set on:
    1. Original return (TC 150)

      1. Input the ME adjustment first.

        • Use Source Code: "2" .

        • Hold Code: "4" .

        • No Amended Claims Date

        • Use CIS indicator "1" if working an e-filed amended return or CIS case to be worked by SP 1040-X. Use CIS indicator "0" when working paper filed amended returns.

        • Source Document Indicator: "N" if working an e-filed amended return or CIS case to be worked by SP 1040-X "Y" if working a paper-filed amended return.

        • Add "ME RESPONSE" to the remarks.

      2. Input the non-math error adjustment second.

        • Follow normal processing procedures.

        • Use a posting delay code for 1 cycle more than the first adjustment.

        • Use CIS indicator "1" if working an e-filed amended return or CIS case to be worked by SP 1040-X. Use CIS indicator "0" when working paper filed amended returns.

        • Source Document Indicator: "N" if working an e-filed amended return or CIS case to be worked by SP 1040-X "Y" if working a paper-filed amended return.

    2. Amended return (TC 29X)

      1. Input the ME adjustment first.

        • Use Source Code: "2" .

        • Hold Code: "4" .

        • Use the received date of the TC 29X that set the ME as the Amended Claims Date.

        • Use CIS indicator "1" if working an e-filed amended return or CIS case to be worked by SP 1040-X. Use CIS indicator "0" when working paper filed amended returns.

        • Source Document Indicator: "N" if working an e-filed amended return or CIS case to be worked by SP 1040-X "Y" if working a paper-filed amended return.

        • Add "ME RESPONSE" to the remarks.

      2. Input the non-math error adjustment second.

        • Follow normal processing procedures.

        • Use a posting delay code for 1 cycle more than the first adjustment.

        • Use CIS indicator "1" if working an e-filed amended return or CIS case to be worked by SP 1040-X. Use CIS indicator "0" when working paper filed amended returns.

        • Source Document Indicator: "N" if working an e-filed amended return or CIS case to be worked by SP 1040-X "Y" if working a paper-filed amended return.

    2. Neither the substantiated response nor additional changes result in a refund Input one adjustment. If the math error was set on:
    1. Original return (TC 150)

      • Use Source Code: "2" .

      • No Amended Claims Date.

      • Use CIS indicator "1" if working an e-filed amended return or CIS case to be worked by SP 1040-X. Use CIS indicator "0" when working paper filed amended returns.

      • Source Document Indicator: "N" if working an e-filed amended return or CIS case to be worked by SP 1040-X "Y" if working a paper-filed amended return.

      • Add "ME RESPONSE" to the remarks.

    2. Amended return (TC 29X)

      • Use Source Code: "2" .

      • Use the received date of the TC 29X that set the ME as the Amended Claims Date.

      • Use CIS indicator "1" if working an e-filed amended return or CIS case to be worked by SP 1040-X. Use CIS indicator "0" when working paper filed amended returns.

      • Source Document Indicator: "N" if working an e-filed amended return or CIS case to be worked by SP 1040-X "Y" if working a paper-filed amended return.

      • Add "ME RESPONSE" to the remarks.

    3. The substantiated response results in a refund and the additional changes do not Input one adjustment. If the math error was set on:
    1. Original return (TC 150)

      • Use Source Code: "2" .

      • No Amended Claims Date

      • Use CIS indicator "1" if working an e-filed amended return or CIS case to be worked by SP 1040-X. Use CIS indicator "0" when working paper filed amended returns.

      • Source Document Indicator: "N" if working an e-filed amended return or CIS case to be worked by SP 1040-X "Y" if working a paper-filed amended return.

      • Add "ME RESPONSE" to the remarks.

    2. Amended return (TC 29X)

      • Use Source Code: "2" .

      • Use the received date of the TC 29X that set the ME as the Amended Claims Date.

      • Use CIS indicator "1" if working an e-filed amended return or CIS case to be worked by SP 1040-X. Use CIS indicator "0" when working paper filed amended returns.

      • Source Document Indicator: "N" if working an e-filed amended return or CIS case to be worked by SP 1040-X "Y" if working a paper-filed amended return.

      • Add "ME RESPONSE" to the remarks.

    4. The substantiated response does not result in a refund but the additional changes do Input one adjustment.
    • Use Source Code: "2" .

    • Use the received date as the Amended Claims Date.

    • Use CIS indicator "1" if working an e-filed amended return or CIS case to be worked by SP 1040-X. Use CIS indicator "0" when working paper filed amended returns.

    • Source Document Indicator: "N" if working an e-filed amended return or CIS case to be worked by SP 1040-X "Y" if working a paper-filed amended return.

    • Add "ME RESPONSE" to the remarks.

  8. If the taxpayer substantiates some but not all the math errors, follow the table below:

    If Then
    1. None of the math errors require a formal disallowance Input one adjustment. If the math error was set on:
    1. Original return (TC 150)

      • Use Source Code: "2" .

      • No Amended Claims Date.

      • Use CIS indicator "1" if working an e-filed amended return or CIS case to be worked by SP 1040-X. Use CIS indicator "0" when working paper filed amended returns.

      • Source Document Indicator: "N" if working an e-filed amended return or CIS case to be worked by SP 1040-X. "Y" if working a paper-filed amended return.

      • Add "ME RESPONSE" to the remarks

      • Send Letter 916C per IRM 3.11.6.13.5, Correspondence for No Consideration of a Claim (Letter 916C).

    2. Amended return (TC 29X)

      • Use Source Code: "2" .

      • Use the received date as the Amended Claims Date.

      • Use CIS indicator "1" if working an e-filed amended return or CIS case to be worked by SP 1040-X. Use CIS indicator "0" when working paper filed amended returns.

      • Source Document Indicator: "N" if working an e-filed amended return or CIS case to be worked by SP 1040-X "Y" if working a paper-filed amended return.

      • Add "ME RESPONSE" to the remarks.

      • Send Letter 916C per IRM 3.11.6.13.5, Correspondence for No Consideration of a Claim (Letter 916C).

    2. None of the math errors require a formal disallowance and additional changes are requested Two adjustments are required. If the math error was set on:
    1. Original return (TC 150)

      1. Input the ME adjustment first.

        • Use Source Code: "2" .

        • Hold Code: "4" .

        • Use the received date of the TC 29X that set the ME as the Amended Claims Date.

        • Use CIS indicator "1" if working an e-filed amended return or CIS case to be worked by SP 1040-X. Use CIS indicator "0" when working paper filed amended returns.

        • Source Document Indicator: "N" if working an e-filed amended return or CIS case to be worked by SP 1040-X "Y" if working a paper-filed amended return.

        • Add "ME RESPONSE" to the remarks.

      2. Input the non-math error adjustment second.

        • Follow normal processing procedures.

        • Use a posting delay code for 1 cycle more than the first adjustment.

        • Use CIS indicator "1" if working an e-filed amended return or CIS case to be worked by SP 1040-X. Use CIS indicator "0" when working paper filed amended returns.

        • Source Document Indicator: "N" if working an e-filed amended return or CIS case to be worked by SP 1040-X "Y" if working a paper-filed amended return.

      3. Send Letter 916C per IRM 3.11.6.13.5, Correspondence for No Consideration of a Claim (Letter 916C).

    2. Amended return (TC 29X)

        1. Input the ME adjustment first.

          • Use Source Code: "2" .

          • Hold Code: "4" .

          • Use the received date of the TC 29X that set the ME as the Amended Claims Date.

          • Use CIS indicator "1" if working an e-filed amended return or CIS case to be worked by SP 1040-X. Use CIS indicator "0" when working paper filed amended returns.

          • Source Document Indicator: "N" if working an e-filed amended return or CIS case to be worked by SP 1040-X "Y" if working a paper-filed amended return.

          • Add "ME RESPONSE" to the remarks.

        2. Input the non-math error adjustment second.

          • Follow normal processing procedures.

          • Use a posting delay code for 1 cycle more than the first adjustment.

          • Use CIS indicator "1" if working an e-filed amended return or CIS case to be worked by SP 1040-X. Use CIS indicator "0" when working paper filed amended returns.

          • Source Document Indicator: "N" if working an e-filed amended return or CIS case to be worked by SP 1040-X "Y" if working a paper-filed amended return.

        3. Send Letter 916C per IRM 3.11.6.13.5, Correspondence for No Consideration of a Claim (Letter 916C).

    3. If a formal disallowance is required for a math error

    Example:

    ME 604 is present on the account. The amended return corrects the TIN issue but TIN assignment date due to the PATH Act requires a disallowance of the related credit.

    Input one adjustment. If the math error was set on:
    1. Original return (TC 150)

      • Input the adjustment per IRM 3.11.6.13.3.

      • Use Source Code 2.

      • No Amended Claims date.

      • Use CIS indicator "1" if working an e-filed amended return or CIS case to be worked by SP 1040-X. Use CIS indicator "0" when working paper filed amended returns.

      • Source Document Indicator: "N" if working an e-filed amended return or CIS case to be worked by SP 1040-X "Y" if working a paper-filed amended return.

      • Add "ME RESPONSE" to the remarks.

    2. Amended return (TC 29X)

      • Input the adjustment per IRM 3.11.6.13.3.

      • Use Source Code: "2" .

      • Use the received date of the TC 29X that set the ME as the Amended Claims Date.

      • Use CIS indicator "1" if working an e-filed amended return or CIS case to be worked by SP 1040-X. Use CIS indicator "0" when working paper filed amended returns.

      • Source Document Indicator: "N" if working an e-filed amended return or CIS case to be worked by SP 1040-X "Y" if working a paper-filed amended return.

      • Add "ME RESPONSE" to the remarks.

    4. If a formal disallowance is required for a math error and additional changes are requested Two adjustments are required. If the math error was set on:
    1. Original return (TC 150)

      1. Input the ME adjustment per IRM 3.11.6.13.3.

        • Use Source Code: "2" .

        • Hold Code: "4" .

        • No Amended Claims Date.

        • Use CIS indicator "1" if working an e-filed amended return or CIS case to be worked by SP 1040-X. Use CIS indicator "0" when working paper filed amended returns.

        • Source Document Indicator: "N" if working an e-filed amended return or CIS case to be worked by SP 1040-X "Y" if working a paper-filed amended return.

        • Add "ME RESPONSE" to the remarks.

      2. Input the non-math error adjustment second.

        • Follow normal processing procedures.

        • Use a posting delay code for 1 cycle more than the first adjustment.

        • Use CIS indicator "1" if working an e-filed amended return or CIS case to be worked by SP 1040-X. Use CIS indicator "0" when working paper filed amended returns.

        • Source Document Indicator: "N" if working an e-filed amended return or CIS case to be worked by SP 1040-X "Y" if working a paper-filed amended return.

    2. Amended return (TC 29X)

      1. Input the ME adjustment per IRM 3.11.6.13.3.

        • Use Source Code: "2" .

        • Hold Code: "4" .

        • Use the received date of the TC 29X that set the ME as the Amended Claims Date.

        • Use CIS indicator "1" if working an e-filed amended return or CIS case to be worked by SP 1040-X. Use CIS indicator "0" when working paper filed amended returns.

        • Source Document Indicator: "N" if working an e-filed amended return or CIS case to be worked by SP 1040-X "Y" if working a paper-filed amended return.

        • Add "ME RESPONSE" to the remarks.

      2. Input the non-math error adjustment second.

        • Follow normal processing procedures.

        • Use a posting delay code for 1 cycle more than the first adjustment.

        • Use CIS indicator "1" if working an e-filed amended return or CIS case to be worked by SP 1040-X. Use CIS indicator "0" when working paper filed amended returns.

        • Source Document Indicator: "N" if working an e-filed amended return or CIS case to be worked by SP 1040-X "Y" if working a paper-filed amended return.

    5. None of the math errors require a formal disallowance but the requested additional changes do Two adjustments are required. If the math error was set on:
    1. Original return (TC 150)

      1. Input the ME adjustment first.

        • Use Source Code: "2" .

        • Hold Code: "4" .

        • No Amended Claims Date.

        • Use CIS indicator "1" if working an e-filed amended return or CIS case to be worked by SP 1040-X. Use CIS indicator "0" when working paper filed amended returns.

        • Source Document Indicator: "N" if working an e-filed amended return or CIS case to be worked by SP 1040-X "Y" if working a paper-filed amended return.

        • Add "ME RESPONSE" to the remarks.

      2. Input the non-math error adjustment second per IRM 3.11.6.13.3.

        • Follow normal processing procedures.

        • Use a posting delay code for 1 cycle more than the first adjustment.

        • Use CIS indicator "1" if working an e-filed amended return or CIS case to be worked by SP 1040-X. Use CIS indicator "0" when working paper filed amended returns.

        • Source Document Indicator: "N" if working an e-filed amended return or CIS case to be worked by SP 1040-X "Y" if working a paper-filed amended return.

    2. Amended return (TC 29X)

      1. Input the ME adjustment first.

        • Use Source Code: "2" .

        • Hold Code: "4" .

        • Use the received date of the TC 29X that set the ME as the Amended Claims Date.

        • Use CIS indicator "1" if working an e-filed amended return or CIS case to be worked by SP 1040-X. Use CIS indicator "0" when working paper filed amended returns.

        • Source Document Indicator: "N" if working an e-filed amended return or CIS case to be worked by SP 1040-X "Y" if working a paper-filed amended return.

        • Add "ME RESPONSE" to the remarks.

      2. Input the non-math error adjustment second per IRM 3.11.6.13.3.

        • Follow normal processing procedures.

        • Use a posting delay code for 1 cycle more than the first adjustment.

        • Use CIS indicator "1" if working an e-filed amended return or CIS case to be worked by SP 1040-X. Use CIS indicator "0" when working paper filed amended returns.

        • Source Document Indicator: "N" if working an e-filed amended return or CIS case to be worked by SP 1040-X "Y" if working a paper-filed amended return.

  9. For 2017 and prior, if an adjustment is made for exemptions, only input IRN 887 if the new total number of exemptions differs from the number shown in the "NUM-EXEMPT>" field on TXMOD or "TOT Exemptions:" field on IMFOL.

Entity Changes

  1. When making any Entity changes, input the change on IDRS using CC ENREQ to generate the CC INCHG screen.

  2. A signature (both if MFJ) is required before an address change can be input. If signature correspondence is required, use the address of record.

    Exception:

    A signature is not required on an undelivered mail piece with an affixed USPS yellow label. Follow paragraph 8 below.

  3. Do not update the Entity section if an adjustment is not being input or the return is being routed.

  4. Do not update the address if an address change has posted after the Form 1040-X received date. Use CC ENMOD to verify cycle date. If the 1040-X is received in the same cycle that an address change has posted then update the address to the address on the 1040-X.

  5. Input a posting delay code on any adjustment when making any changes to the taxpayer's address or name line information.

  6. If there is a pending change that affects the return you are processing, input a posting delay code.

  7. If the address on the 1040-X does not match CC ENMOD or one of the conditions below applies, update the entity.

    • Taxpayer alters the address in the Entity of the Form 1040-X or on a CP notice.

    • Taxpayer specifically indicates in the Explanation of Changes.

    • Taxpayer attaches a separate sheet or Form 8822 requesting the address change.

    Note:

    If working a Form W-7 to reactivate an ITIN, see IRM 3.11.6.11.

  8. Upon receipt of any undelivered mail piece with an affixed USPS yellow label, research and update the address as follows:

    Exception:

    An address on a yellow label becomes the taxpayer's last known address unless taxpayer provides clear and concise notification of a change of address, or the Service properly processes a taxpayer's federal income tax return with a different address per paragraph 4 above.

    • If the taxpayer’s name printed in the letter and what is shown on the “yellow label” are exactly the same, update the taxpayer address to the “yellow label” address.

    • If the taxpayer’s mailing address differs from the “yellow label” and the name printed on the “yellow label” is an exact match to the correspondence, update the taxpayer’s mailing address to the “yellow label” address. Reissue the correspondence to the taxpayer’s updated mailing address.

    • If the taxpayer first name is like that on the “yellow label”, but the last name is an exact match, confirm whether IRS records show any other taxpayers with similar first names and the exact same last name at the same address. If not, update the taxpayer address. Otherwise, do not update the taxpayer address.

    • In all other cases do not update the taxpayer address

  9. If both a PO Box and a street address are present on Form 1040-X, input the PO Box on the address line and the street address on the continuation of the name line. If the city and zip code differ between the PO Box and the other address listed use the city and zip code of the PO box.

  10. The In-Care-Of (C/O) is considered part of the address. If the entity information on IDRS shows an In-Care-Of person, but the amended return does not, update the Entity on IDRS and vice-versa. Use CC INCHG filed CONTINUATION-OF-PRIMARY NAME to update In-Care-Of information.

  11. If the address on the amended return appears to be incomplete, research the return packet for the missing information or use www.USPS.com to verify the address.

  12. For address changes on multiple year returns from the same taxpayer, use the address on the most current return.

  13. If the filer used Form 1040-X instead of Form 8822 to inform us of an address change and there is no tax adjustment, input a TC 290 .00, Reason Code 099, Source Code 1. Update the address and process the return.

  14. If the taxpayer requests their refund to be issued in a name or address other than the one shown on the adjustment, route to CIS/AM per IRM 3.11.6.4.14.1.

  15. When Form 8822 is attached and the Form 1040-X is being routed, detach Form 8822, route to Entity Control per local procedures.

  16. Follow the instructions in the table below when a name change is requested:

    If Then
    Taxpayer files a Form 1040-X to indicate a name change only Check CC INOLE for NEW SSA/NC or SSA:
    1. If the name control on Form 1040-X matches NEW SSA/NC or SSA, input TC 290 .00 and route to Files. Do not update the name.

    2. If the name control on Form 1040-X does not match new SSA/NC or SSA, route the return to Entity with the annotation: Name change request -- do not process 1040-X.

    Taxpayer files a Form 1040-X to indicate a name change and tax changes are also required Check CC INOLE for NEW SSA/NC or SSA:
    1. If name control on Form 1040-X does match new SSA/NC or SSA, continue to process the return, if no route out criteria is present. Do not update the name.

    2. If the name control on Form 1040-X does not match NEW SSA/NC or SSA, route to CIS/AM.

    Note:

    Taxpayers will sometimes use variations of their first name, including using initials when filing original (verification is performed by matching the name control to the SSN) and amended returns This is not considered an indication of a name change unless the taxpayer is specifically asking for a name change. If the taxpayer is requesting to change the name the table above would be followed.

    Exception:

    Input name change only if there is a clear indication that the name was transcribed incorrectly (e.g., ANDERSON transcribed as ANDESON).

  17. Use the following chart when making a filing status change:

    If the taxpayer changes the filing status on Form 1040-X: And Then
    From FS 0   Update the FS based on Form 1040-X
    To FS 1 (Single)   Update INCHG to FS 1. Use RC 001.
    To FS 2 (Married Filing Jointly)   Update INCHG to FS 2. Use RC 002. See IRM 3.11.6.7.3.1
    To FS 3 (Married Filing Separate) From FS 1, FS 4, or FS 5 Update INCHG to FS 3. Use Reason Code 003. Enter the spouse’s SSN if known.

    Note:

    When changing to FS 3, review credit eligibility requirements and take appropriate action.

    From FS 3 (Married Filing Separate) Changing to FS 1, FS 4, or FS 5 The spouse’s SSN field may populate with 000-00-0001. This action removes the cross-reference and should not be altered. When manually changing from FS 3, input the spouse’s SSN following this example.
    • From FS 2 (Married Filing Joint)

    • To/From FS 6 Married filing separate return and spouse is not required to file a return and spouse exemption is claimed

      Refer to CIS/AM.
    To FS 4 (Head of Household) The taxpayer is claiming:
    1. A dependent (name/TIN matches CC INOLE)

    2. A non-dependent (name and QND are provided or claimed for EIC)

    3. Any of the information in 1 or 2 is missing or does not match

    1. Update INCHG to FS 4. Use RC 004.

    2. Update INCHG to FS 4. Use RC 004.

    3. Correspond per IRM 3.11.6.14, Correspondence Table of Issues, C-Letters and Paragraph Fill-ins.

    To FS 5 (Qualifying widow(er))   Update INCHG to FS 5. Use RC 005.
    From FS 7   Update the FS based on Form 1040-X

    Note:

    SP will not adjust any account that requires backing out tax information or merging the accounts. These will be Routed to CIS/AM.

    Note:

    The taxpayer may sometimes combine their standard deduction with their personal exemption on 2017 returns.

  18. If a Form 1040-X is received requesting a filing status change, and a TC 971 AC 137 is present on the module, route to CIS/AM.

Filing Status 2 Changes
  1. For FS 2 (MFJ) changes, research for a TC 150 on both the primary and secondary taxpayer's account. Use CC NAME to verify the taxpayer has not previously filed under a different TIN for the tax year that you are working. If both taxpayers have a TC 150 posted, route to CIS/AM.

    Note:

    If the spouse’s account is set up on the invalid segment of Master File (an asterisk after the TIN (000-00-0000*), refer to CIS/AM.

  2. For the tax year in which you are working, if one spouse did not previously file a return, adjust the established account of the taxpayer that has filed, to reflect the amended joint return.

    Exception:

    If the non-filed taxpayer has income that exceeds the exemption amount in IRM 3.11.6.10.1.3and the ASED is less than one year from the IRS Received Date, then route to CIS/AM.

  3. Refer the following to CIS/AM, if any of the following conditions apply to the account of the taxpayer who did not previously file:

    • If a TC 140 is present

    • If a TC 460 is present

    • If an E- freeze is present

    • Any available credit or payments will need to be transferred to the primary account

    Note:

    When researching spouse, search for ID Theft markers. See IRM 3.11.6.4.3.

  4. When editing (adding, replacing, changing, and/or deleting) a spouse, update the DUPOL database using CC DDBCK to correct the filing status and the secondary’s information (including EX/DP and Education Credit, if applicable). When DDBCK is not available use CC DUPED. See IRM 3.11.6.8.

  5. When adding a spouse, perform thorough research, to verify spouse’s name and TIN using IDRS and attachments. If a TIN is obviously inappropriate, for example (111-11-1111) or (123-45-6789) or a similar TIN configuration, missing, incorrect, or illegible, see IRM 3.11.6.3.1.

  6. When the taxpayer adds a spouse that has an ITIN, research CC INOLE for the current ITIN status. See IRM 3.11.6.3.1.1 for processing instructions.

  7. If the spouse is changing from an ITIN to a valid SSN, refer to CIS/AM. See IRM 3.11.6.3.1.

  8. The Form 1040 has two separate lines available for taxpayers to use when filing jointly, Master file contains only one primary name line. There are 35 characters/spaces available for both taxpayer names. The bracket "]" is interpreted as a space. Do not use the second line as a continuation of the name line

  9. The entering of two brackets around the PRIMARY taxpayer’s last name is required when the SECONDARY taxpayer’s last name is different than the primary taxpayer’s last name. Do not input an additional space before or after the bracket when entering taxpayer names. The ampersand indicates a break in joint filers’ names.

  10. The correct method to input name changes are shown below: The italicized print indicates the primary taxpayer’s name control.

    Tax Return Input Format for Joint Filers
    a. John Owl
    Mary Owl
    John & Mary]Owl
    b. John Owl
    Mary Shark
    John]Owl]& Mary Shark
    c. John Owl
    Mary Shark-Owl
    John]Owl]& Mary Shark-Owl
    d. John D Owl
    Mary Ann Shark- Owl
    John D]Owl]& Mary Ann Shark-Owl
    e. John D Owl III
    MaryAnn L Shark
    John D]Owl]III & MaryAnn L Shark
    f. John D Owl Jr MaryAnn L Owl John D Jr & MaryAnn L]Owl

  11. Before shortening taxpayer name(s), all necessary research must be conducted (i.e., CC INOLE, CC RTVUE, CC IMFOL, CC NAMES, CC NAMEI) under both segments of the Master File.

  12. When taxpayers file jointly and it is necessary to reduce the taxpayers’ Name Lines/Name Controls, it is important to retain the first four characters of the secondary taxpayer’s surname.

  13. If the primary and/or secondary name(s) exceed the 35 character/space limit, use the following information to correctly reduce the taxpayer’s name:

    • Substitute the appropriate initial for the secondary taxpayer’s middle name

    • Delete middle initial of secondary taxpayer

    • Substitute the appropriate initial for the primary taxpayer’s middle name

    • Delete middle initial of primary taxpayer

    • Substitute the appropriate initial for the secondary taxpayer’s first name

    • Substitute the appropriate initial for the primary taxpayer’s first name

    • Substitute the appropriate initials for both the primary and secondary taxpayers' first name(s) if their last name(s) total characters exceed the 35 characters/spaces limit

    • Abbreviate the secondary taxpayer’s surname. Abbreviate the surname by removing the vowels (begin with the vowels at the end of the secondary taxpayer’s surname first)

      Example:

      Clydesdale becomes Clydesdal or Clydesdl or Clydsdl (if necessary)

    • Abbreviate the primary taxpayer’s surname as the last step. Abbreviate the surname by removing the vowels (begin with the vowels in the end of the primary taxpayer’s surname)

      Example:

      Appaloosa becomes Appaloos or Appalos or Appals (if necessary).

Transaction Codes (TC), Item Reference Numbers (IRN), Credit Reference Numbers (CRN), and Penalty Reference Numbers (PRN)

  1. A Transaction Codes (TC), Item Reference Numbers (IRN), and Credit Reference Numbers (CRN) are a three-digit code input in the CC ADJ54 screen that refer to specific area on an amended return.

  2. IRN 888, Adjusted Gross Income is the only amount that can be reduced below zero. Reducing any other amount will create an unpostable condition.

  3. The following are codes used when processing amended returns. See the specific IRM subsection(s) for adjustment instructions.

    Section of 1040-X Area of 1040-X Code
    Income and Deductions
    1. Adjusted Gross Income

    2. Exemptions (TY 2017 and prior only).

    3. Taxable Income

    1. IRN 888

    2. IRN 887

    3. IRN 886

    Tax Liability
    1. Form 8907, Non-Conventional Source Fuel.

    2. Form 6478, Biofuel Producer Credit.

    3. Form 8864, Biodiesel & Renewable Diesel Fuels.

    4. Shared Responsibility Payment

    5. Health Coverage Check box

    6. Self-Employment Tax

      1. Primary SE Social Security

      2. Primary SE Medicare

      3. Secondary SE Social Security

      4. Secondary SE Medicare

      5. Deferment

    7. Advance Child Tax Credit

      1. Excess Advance CTC computer

      2. Advance CTC Repayment Computer

      3. Advance CTC Limitation amount (write-off)

    8. Total Tax Liability

    1. CRN 883

    2. CRN 884

    3. CRN 884

    4. PRN 692

    5. IRN 869

    6. IRN 889

      1. IRN 878

      2. IRN 895

      3. IRN 879

      4. IRN 896

      5. CRN 280

    7. The Advance CTC IRNs are valid for tax period 202112 - 202211.

      1. IRN 817

      2. IRN 818
        NOTE: Reason Code 221 is valid for adjustments input with IRN 818 to MFT 30. However, RC 221 is not required with IRN 818 due to space limitation.

      3. IRN 819

    8. TC 290 or 291

    Payments
    1. Federal Income Tax Withheld.

    2. Excess Social Security Tax

    3. Railroad Retirement Tax Act

    4. Schedule, Earned Income Tax Credit

    5. Schedule 8812, Credits for Qualifying Children and Other Dependents.

    6. Form 2441, Child and Dependent Care Expenses

    7. Form 2439, Notice to Shareholder of Undistributed Long-term Capital Gains.

    8. Form 4136, Credit for Federal Tax on Fuels.

    9. Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits).

    10. Recovery Rebate Credit (RRC)

    11. Form 7202, Credits for Sick Leave and Family Leave for Certain Self-Employed Individuals

    1. CRN 806 or 807

    2. CRN 252

    3. CRN 252

    4. CRN 764 or 765

    5. CRN 336

    6. CRN 273

    7. CRN 766 or 767

    8. Use the CRN on Form 4136 if attached. Use CRN 362 if not attached.

    9. CRN 260

    10. CRN 256

    11. Use CRN 299 wages paid 4/1/20 - 3/31/21. Use CRN 271 for wages paid 4/1/21 - 9/30/21

    Other
    1. Form 2210, Underpayment of Estimated Tax by Individuals, Estates and Trusts.

    1. TC 170 or 171

Individual Master File (IMF) Processing Codes

  1. The following subsection gives an explanation and the purpose for using the following codes:

    • Blocking Series

    • Reason Codes

    • Source Codes

    • Priority Codes

    • Category Codes

    • Source Documents

    • Post Delay Codes

    • Transaction Codes

Blocking Series (BS)
  1. Submission Processing adjusts tax accounts using a unique Blocking Series (BS) to indicate the nature of the adjustment. Use the following table to determine the Blocking Series for ADJ54 input:

    Blocking Series Usage
    00 Partial claim disallowance (Letter 106C) and the original return was electronically filed.
    05 For most processable Form 1040-X and CP notices unless otherwise directed.
    18 Partial claim disallowance (Letter 106C) and the original return was paper filed.
    77 Setting a math error (Letter 474C) and the original return was filed electronically.
    78 Setting a math error (Letter 474C) and the original return was paper filed.
    98 Complete claim disallowance (Letter 105C) and the original return was paper filed.
    99 Complete claim disallowance (Letter 105C) and the original return was filed electronically.

  2. The ninth and tenth digits of a Document Locator Number (DLN) represent the Blocking Series. See IRM 3.11.249.3.2.1, Document Locator Number (DLN) for detailed information regarding DLNs.

  3. For modules with a prior adjustment:

    If the BS on the prior TC 290 or TC 291 is Then
    77 or 78 Process as a math error response. See IRM 3.11.6.7.2.1.
    00, 18, 98, or 99 Route to CIS/AM per IRM 3.11.6.13.3.

Reason Codes (RC)
  1. Taxpayers receive a notice of adjustment when an action is taken on their account. The Reason Code (RC) designates the end of the statement that will be printed on the notice. The RC should describe the area(s) of the return affected by the adjustment action. For audit trail purposes, enter reason codes even when no adjustment is made to the account. You may use up to three reason codes. A reason code is not required for a ripple effect change.

    Note:

    CC IRPTR or CC IRPTR IDT may assist in determining the reason code(s) when there is not a sufficient explanation.

    Exception:

    Do not enter a reason code if specific instructions direct you not to enter.

  2. The fourth reason code position on CC ADJ54 is reserved for penalty reason codes. See IRM 3.11.6.10.3.2.1.

  3. The Reason Code Chart below, lists the common reason codes used in Submission Processing and the line reference number.

    Reason Code Adjustment Item
    001 Change Filing Status to Single
    002 Change Filing Status to Married Filing Jointly
    003 Change Filing Status to Married Filing Separate
    004 Change Filing Status to Head of Household
    005 Change Filing Status to Qualifying Widow(er) with dependent Child(ren)
    006 Exemption Amount (for 2017 and prior)
    • Adding or removing exemptions claimed

    • Form 2120, Multiple Support Declaration

    • Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent

    • Increase/decrease of Exemption Dollar Amount Claimed

    • Phaseout of Exemption Amount

    007 Income For Wages, Salaries, Tips, Etc
    • Bonus (W-2/Wage related)

    • Dependent Care Benefits

    • Disability

    • Employer Provided Education Asst. (IRC 127)

    • Form Wages

    • Grant (Form W-2)

    • Scholarship (Form W-2)

    • Third-Party Sick Pay

    • Salary Deferrals

    008 Interest And/or Dividend Income
    • Form 1099-DIV, Dividends and Distributions

    • Form 1099-INT, Interest Income

    • Form 1099-OID, Original Issue Discount

    • Form 8815, Exclusion of Interest From Series EE and I U.S. Savings Bonds Issued After 1989

    • Schedule B, Interest and Ordinary Dividends

    • Schedule K-1 (Form 1041), Beneficiary’s Share of Income, Deductions, Credits, etc.

    • Schedule K-1 (Form 1065), Partner’s Share of Income, Deductions, Credits, etc.

    • Schedule K-1 (Form 1120-S),Shareholder’s Share of Income, Deductions, Credits, etc.

    012 Business Income (Or Loss)
    • Form 1099-K, Payment Card and Third Party Network Transactions

    • Form 6198, At-Risk Limitations

    • Schedule C, Profit or Loss From Business (Sole Proprietorship)

    013 Investment Gain (Or Loss)
    • Cost Basis

    • Form 1099-B, Proceeds From Broker and Barter Exchange Transactions

    • Form 1099-S, Proceeds From Real Estate Transactions

    • Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains

    • Form 4684, Casualties and Thefts

    • Form 6252, Installment Sale Income

    • Form 4797, Sales of Business Property

    • Form 44952, Investment Interest Expense Deduction

    • Form 8824, Like Kind Exchanges

    • Sale of Home (non-military)

    • Schedule D, Capital Gains and Losses

    • Schedule K-1 (Form 1041), Beneficiary’s Share of Income, Deductions, Credits, etc.

    • Schedule K-1 (Form 1065), Partner’s Share of Income, Deductions, Credits, etc.

    • Schedule K-1 (Form 1120-S),Shareholder’s Share of Income, Deductions, Credits, etc.

    016 Pensions and Annuities
    • 401(K)

    • 403(b)

    • Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

    • Form RRB-1099-R

    • Form 5329, Additional Taxes on Qualified Plans (including IRAs) and other Tax-Favored Accounts

    • Form 8606, Nondeductible IRAs

    • IRA Distribution

    018 Schedule E Income (Or Loss)
    • Farm Rental

    • Form 1099-MISC, Miscellaneous Information

    • Form 4835, Farm Rental Income and Expenses

    • Form 4952, Investment Interest Expense Deduction

    • Form 6198, At-Risk Limitations

    • Form 1099-K, Payment Card and Third Party Network Transactions

    019 Schedule F, Profit or Loss From Farming
    020 Unemployment Compensation
    • Form 1099-G, Certain Government Payments

    • Unemployment Compensation Exclusion (UCE)

    021 Other Income
    • Alaska Permanent Fund

    • Alimony Received

    • Awards

    • Employee Stock Ownership Plan (ESOP)

    • Form 1099-A, Acquisition or Abandonment of Secured Property

    • Form 1099-C, Cancellation of Debt

    • Form 1099-G, Certain Government Payments

    • Form 1099-MISC, Miscellaneous Information

    • Form 1099-NEC, Nonemployee Compensation

    • Form 8814, Parent’s Election to Report Child’s Interest and Dividends

    • Form W-2G, Certain Gambling Winnings

    • Gifts

    • Jury Duty Pay

    • Medical & Life Insurance Reimbursements

    • Prizes

    • Self-Employment Income (not reported on Schedule C, Schedule E or Schedule F)

    • Taxable Coverdell Education Savings Account (ESA)

    • Taxable Scholarship / Grants (not reported on Form W-2)

    • Third-Party Sick Pay

    025 Amount Claimed As Payment Made To A Qualified Retirement Plan
    • KEOGH

    • KPERS

    • SARSEP

    • SEP

    • SIMPLE

    027 Penalty on Early Withdrawal of Savings
    029 Taxable Social Security Benefits
    • Form RRB-1099-R

    • Form SSA-1099

    • Form SSA-1099-SM

    • SSA income for prior years

    030 Adjustments to Income
    • Alimony Paid (without recipient's SSN)

    • Educator Expenses

    • Form 1098-E, Student Loan Interest Statement

    • Form 2106, Employee Business Expenses

    • Form 3903, Moving Expenses

    • Form 8917, Tuition and Fees Deduction

    • Military Family Relief Act

    • SE Tax (Deductible portion)

    • SE Health Insurance Deduction

    • Write-ins on Adjustments to Income
      - Attorney fees
      - Awards
      - Contributions by Chaplains
      - Contributions to Nonprofit Pension Plans
      - Expenses/Rental Personal Property
      - Jury Pay
      - Reforestation

    033 Additional Taxes From Form 4970, 4972 Or 8814
    • Form 4970, Tax on Accumulation Distribution of Trusts

    • Form 4972, Tax on Lump-Sum Distributions

    • Form 8814, Parent’s Election to Report Child’s Interest and Dividends

    • Section 72(m)(5) Penalty

    035 Education Credits
    • Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits)

    036 Tax Credits
    • Non-refundable Child Tax Credit (CTC

    • Form 2441, Child and Dependent Care Expenses

    • Form 3468, Investment Credit

    • Form 3800 General Business Credit

    • Form 5695, Residential Energy Credit

    • Form 5884, Work Opportunity Credit

    • Form 6478 Biofuel Producer Credit

    • Form 6765, Credit for Increasing Research Activities

    • Form 8396, Mortgage Interest Credit

    • Form 8586, Low Income Housing Credit

    • Form 8820, Orphan Drug Credit

    • Form 8826, Disabled Access Credit

    • Form 8834, Qualified Plug-in Electric and Electric Vehicle Credit

    • Form 8835, Renewable Electricity, Refined Coal, and Indian Coal Production Credit

    • Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits)

    • Form 8864, Biodiesel and Renewable Diesels Fuels Credit

    • Form 8874, New Markets Credit

    • Form 8880, Credit for Qualified Retirement Savings Contributions

    • Form 8881, Credit for Small Employer Pension Plan Startup Costs and Auto-Enrollment

    • Form 8882, Credit for Employer Provided Childcare Facilities and Services

    • Form 8896, Low Sulfur Diesel Fuel Production Credit

    • Form 8900, Qualified Railroad Track Maintenance Credit

    • Form 8907, Non-conventional Source Fuel Credit

    • Form 8910, Alternative Motor Vehicle Credit

    • Form 8911, Alternative Fuel Vehicle Refueling Property Credit

    • Form 8936, Qualified Plug-In Electric Drive Motor Vehicle Credit

    • Schedule 8812, Credits for Qualifying Children and Other Dependents

    043 Schedule D, Capital Gains and Losses, tax computation
    044 Self-Employment Tax (Schedule SE, Self-Employment Tax)
    045 Alternative Minimum Tax(Form 6251 , Alternative Minimum Tax - Individuals)
    046 Schedule J, Income Averaging For Farmers and Fishermen
    048 Form 5329, Additional Tax on Early Distributions or Certain Distributions from Education Accounts
    • Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

    049 Total tax
    • Other substantiated taxes on Form 1040-X

    • Uncollected SS Tax / Medicare Tax (UT)

    051 Total Federal Income Tax Withheld
    053 Earned Income Tax Credit (Allowance/Increase/Decrease)
    054 CP 09 or CP 27 Earned Income Credit Disallowed
    055 Excess Social Security Tax Or RRTA Tax Withheld
    057 Regulated Investment Company Credit
    • Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains

    061 Payments
    • Additional Child Tax Credit (ACTC)

    • Refundable Child Tax Credit (CTC)

    • Form 4136, Credit for Federal Tax Paid on Fuels

    • Form 7202, Credits for Sick Leave and Family Leave for Certain Self-Employed Individuals

    • Schedule 8812, Credits for Qualifying Children and Other Dependents

    • Schedule 8812, Additional Child Tax Credit (TY 2020 and prior)

    065 Penalty Charge
    • Form 2210, Underpayment of Estimated Tax by Individuals, Estates and Trusts

    076 Schedule A, Itemized Deductions
    092 Standard Deduction
    096 Tax Relief Credit
    • Recovery Rebate Credit (RRC)

    099 Miscellaneous Account Information
    • Any reason not listed

    • Unexplained Form 1099 income

    • When instructed by a specific IRM

    106 Refundable Education Credit
    • Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits)

    153 Shared Responsibility Payment (ACA)
    • Change to SRP (MFT 35 only)

    173 Credit for Other Dependents
    221 Advance CTC Repayment computer. Valid for tax period 202112 – 202211 adjustments input with IRN 818 to MFT 30.

    Figure 3.11.6-1

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    Please click here for the text description of the image.

    Figure 3.11.6-2

    This is an Image: 33455002.gif

    Please click here for the text description of the image.

Source Codes (SC)
  1. Source code selection designates which opening statement will be used on a taxpayer's notice.

  2. Enter a "1" for the source code, except when setting a math error. When setting a math error, use "6." When correcting a math error use "2." The source codes are as follows:

    Source Code Literal
    0 or Blank None - no notice generated
    1

    Note:

    When a TC 290 .00 is input SC 1 will change to SC 0 once the adjustment posts to MF. The SC changes to 0 because a TC 290 .00 with a credit reference number for .00 will not generate an adjustment notice even if a reason code is utilized.

    As you requested, we changed your account for (YYYYXX) to correct your (RC).
    2 We changed your (YYYYXX) account to correct your (RC).

    Note:

    Use source code 2 when correcting math errors.

    6 You made a mistake on your (YYYYXX) account. We corrected the error when we adjusted your (RC).

Priority Codes (PC)
  1. Priority Codes (PC) must be used to post adjustments to the Master File when certain conditions exist. Failure to use the Priority Code when specified will cause the transaction to unpost.

    Priority Code When Required
    1 Making an adjustment to an account with a "-L" Freeze.
    2 Use only priority code 2 if both 1 and 3 are required to adjust the account. (Example: Account with -L freeze and the CP notice would require priority codes 1 and 3; therefore only 2 would be used.
    3 Adjusting CP Notices and when a Letter 5600C is mentioned or attached.
    8
    • CRN 764 is input with a TC 29X and there is a prior posted TC 29X (except a previously posted TC 290 with priority code 6 or a TC 290 with Julian Date 999).

    • TC 29X is input for a significant amount greater than $10 and is within $10 of a previously posted TC 29X. (EXAMPLE: $55 adjustment and the previous adjustment is $49 would require a PC: 8 on either TC 290/291 adjustment.

    • CRN 80X is input and there is a prior TC 17X on the account and the new TC 176 is to be computer generated.

    • CRN 806, 807, or 766 is input that is within $10 of a prior posted matching transaction (Example: CRN 806 is within $10 of a prior posted CRN 806, not within $10 of CRN 807).

    • When adjusting Fuel Tax Credit, Form 4136.

    Note:

    Use only Priority Code 1 if both 1 and 8 are required to adjust the account.

    Example:

    An account with -L freeze and the EIC conditions above would require priority codes 1 and 8; therefore, only 1 would be used.

    Note:

    Do not change the PC any IAT Tool uses.

Category Codes
  1. Category Codes are four letter codes to denote the type or source of an adjustment, correspondence case, reassignment case, or reroute case.

  2. When using IAT xClaim or REQ54 tool, use the appropriate Category Code from the table below when processing an e-filed amended return or CIS case to be processed by SP:

    If... Then...
    Inputting an adjustment.
    • Use "MEFP" on e-filed cases.

    • Use "MEFS" on scanned cases.

    • Use "XRET" on paper cases.

    Exception:

    If inputting an adjustment with ACA elements or disaster claim, use the appropriate category code.

    Inputting an adjustment with ACA elements such as CDR research, Form 8965, etc. Use "ACAX"