UPC 140 RC 0 and 1 CorrectionTitle: Figure 3.12.179-14, shows how to correct a TC 610 that posted to the wrong SSN resulting in UPC 140. Summary: This figure shows a partial 1040 joint return for David L. Balsam and Lucy M. Balsam. There is an CC IMFOLT screen showing that a TC 610 for $1,078.00- posted to the SSSN. There is a FRM34 screen showing the TC 612 credit transfer from the SSSN to the PSSN. The remarks state UPC 140 Trans Spouses Acct. A notation states - Transfer credits to the TC 150 module.