3.14.1 IMF Notice Review

Manual Transmittal

October 27, 2026

Purpose

(1) This transmits revised IRM 3.14.1, IMF Notice Review.

Material Changes

(1) IRM 3.14.1 - Changed One Big Beautiful Bill (OBBBA) to Working Families Tax Cuts (WFTC) throughout the IRM due to updated legislation; added the link to the Command Code Job Aid for ESTAB for ESTABDO and ESTABDT throughout the IRM.

(2) IRM 3.14.1.1(1) - Removed expired SRP.

(3) IRM 3.14.1.1(6) - Corrected TEGE to TE/GE.

(4) IRM 3.14.1.1.2(1) - Corrected Heal to Health.

(5) IRM 3.14.1.1.4(1) - Restructured the second sentence so that it is clearer.

(6) IRM 3.14.1.1.6(1) - Removed the incorrect ‘s’ from Taxpayer Advocate Services and change to Taxpayer Advocate Service.

(7) IRM 3.14.1.1.9(2) - Corrected 6 day paper check issuance to six weeks and issuance of a CP 53E.

(8) IRM 3.14.1.1.9(2) a - Restructured the sentence for clarity and added command codes for reviewing daily and weekly account status.

(9) IRM 3.14.1.1.9(2) b - Added Wednesdays to the information for the GUF cycle.

(10) IRM 3.14.1.1.9(2) c - Restructured the sentence for clarity and to match the remainder of the section. Removed Saturdays and replaced with usually Fridays for displaying on CFOL.

(11) IRM 3.14.1.1.9(3) - Changed credit transfers take a minimum of 2 weeks to generally two weeks.

(12) IRM 3.14.1.1.9(3) - Added a note that credit transfers take a minimum of two weeks to post and provided the citation for specific timelines. IPU 26U0455 issued 04-20-2026.

(13) IRM 3.14.1.1.9(3) a - Removed with daily processing due to redundant information.

(14) IRM 3.14.1.1.9(3) a - Added a caution that daily CP notice modules TC 570 and CC NOREFP cutoff timelines are accelerated: 4 P.M. ET Tuesdays to intercept the refund using REQ77/TC 570 and 7 P.M. ET Wednesdays to stop the refund using a CC NOREF definer P Mondays for CP notices. IPU 26U0455 issued 04-20-2026.

(15) IRM 3.14.1.1.9(4) - Added hold code 3 or 4 for clarity.

(16) IRM 3.14.1.1.9(4) - Added the word adjustment as only REQ54/ADJ54 actions will post in time; updated the timeframe from 6 P.M. local time to 5 P.M. ET. to match the IMF Master File reconciliation runs. IPU 26U0455 issued 04-20-2026.

(17) IRM 3.14.1.1.9(5) - Added hold code 3 or 4 and posting delay code of 1 for clarity.

(18) IRM 3.14.1.1.9(5) - Added the word adjustment as the paragraph applies only to REQ54/ADJ54 actions; updated the TC 570 timeframe from after 6 P.M. local time to after 5 P.M. ET Monday but before 5 P.M. ET Wednesday instead of 6 P.M. local time to match the IMF Master File reconciliation runs. IPU 26U0455 issued 04-20-2026.

(19) IRM 3.14.1.1.9(6) - Added hold code 3 or 4 and posting delay code of 1 for clarity.

(20) IRM 3.14.1.1.9(6) - Added the word adjustment as the paragraph applies only to REQ54/ADJ54 actions; updated the CC NOREFP timeframe from after 6 P.M. local time to 5 P.M. ET. to the correct 5 P.M. ET on Wednesday to 8 P.M. ET on Thursday, from 10 P.M. ET to match the IMF Master File reconciliation runs. IPU 26U0455 issued 04-20-2026.

(21) IRM 3.14.1.1.9(7) - Deleted input adjustment with a hold code 0 and no longer approved Label 5 and added correct procedures for PL 119-39 processing updates.

(22) IRM 3.14.1.1.9(7) - Added the word adjustment as Label 5 should only be used with REQ54/ADJ54; updated the timeframe to the correct 5 P.M. ET to match the IMF Master File reconciliation runs. IPU 26U0455 issued 04-20-2026.

(23) IRM 3.14.1.1.9(7) a - Changed ADJ54 to 0 after the hold code to identify the correct code. IPU 26U0455 issued 04-20-2026.

(24) IRM 3.14.1.1.9(8) - Added a caution that daily CP notice modules TC 570 and CC NOREFP cutoff timelines are accelerated; 4 P.M. ET Tuesdays to intercept the refund using REQ77/TC 570 and 7 P.M. ET Wednesdays to stop the refund using a CC NOREF definer P Mondays for CP notices. IPU 26U0455 issued 04-20-2026.

(25) IRM 3.14.1.1.10(7) - Added STAR information for IRM feedback.

(26) IRM 3.14.1.1.10(8) - Added levels of priority of STAR input.

(27) IRM 3.14.1.1.10(9) - Added are available of tracking tools.

(28) IRM 3.14.1.1.11(1) a - Updated the note with 'cycle usually loads on Fridays but cycle is not considered late until Monday'.

(29) IRM 3.14.1.1.11(1) b - Updated overpaid review timeframe to Thursdays at 8 P.M. ET for NOREFP cutoff to match the IMF Master File reconciliation runs. IPU 26U0455 issued 04-20-2026.

(30) IRM 3.14.1.1.12(1) - Updated alpha list per Counsel feedback.

(31) IRM 3.14.1.2.2(5) - Removed the incorrect word and from the sentence.

(32) IRM 3.14.1.2.2(8) b - Added new exception that daily CP notice modules TC 570 and CC NOREFP cutoff timelines are accelerated: 4 P.M. ET Tuesdays to intercept the refund using REQ77/TC 570 and 7 P.M. ET Wednesdays to stop the refund using a CC NOREF definer P Mondays for CP notices. IPU 26U0455 issued 04-20-2026.

(33) IRM 3.14.1.2.2(8) c - Updated the TC 570 timeframe from after 6 P.M. local time to 5 P.M. ET to match the IMF Master File reconciliation runs. IPU 26U0455 issued 04-20-2026.

(34) IRM 3.14.1.2.2(8) d - Updated the NOREFP timeframe to Wednesdays at 5 P.M. ET. to Thursdays at 8 P.M. to match the IMF Master File reconciliation runs. IPU 26U0455 issued 04-20-2026.

(35) IRM 3.14.1.2.2.1(4) - Removed incorrect citation and added a definition of the AM transcript. Added campus notices cannot be reviewed in SNIP.

(36) IRM 3.14.1.2.3(2) - Updated the table for Figure 3.14.1-1 due to incorrect citations, internal notices that do not have citations, and outdated CP information.

(37) IRM 3.14.1.3.1(2) - Deleted key 010, 015, 020, 068, 069, 070, 071, 080, 081 will not select due to criteria and slated for removal.

(38) IRM 3.14.1.3.1(4) - Removed key 081.

(39) IRM 3.14.1.3.3(4) - Added missing NRP6080 to the NRPS report list; that is the NRPS report for campus Local Control File listing. IPU 26U0221 issued 02-10-2026.

(40) IRM 3.14.1.3.7(6) - Changed CP 21, 22 and 51 to state various alpha codes as the citation will not work without the alpha and OLNR will convert the code as needed during processing. Added CP definitions for clarity.

(41) IRM 3.14.1.3.7(6) - Updated the list of notices that can be recreated to match the OLNR capability, added CP 21 and CP 22 and removed alphas from CP 51 since NRPS generates the correct alpha during processing. IPU 26U0221 issued 02-10-2026.

(42) IRM 3.14.1.4.2.3(5) - Added a note that if an original balance due is $100,000 or more and the balance has been decreased to see the retype section for changing the Pay by Date. IPU 26U0350 issued 03-20-2026.

(43) IRM 3.14.1.4.3(1) - Removed incorrect citation because CP 67 transcript is not in SNIP. IPU 26U0221 issued 02-10-2026.

(44) IRM 3.14.1.4.3.3(2) - Removed ‘gets dumped’ and replaced with ‘abends or deletes in error’ and added a note to see 3.14.1.3.7 for allowable notice recreates and clarified that a 544C letter must be sent if the notice cannot be recreated. IPU 26U0455 issued 04-20-2026.

(45) IRM 3.14.1.5.1.3(2) a - Updated the TC 570 timeframe from after 6 P.M. local time to 5 P.M. and the NOREFP timeframe to Wednesdays at 5 P.M. ET. until Thursdays at 8 P.M. to match the IMF Master File reconciliation runs. IPU 26U0455 issued 04-20-2026.

(46) IRM 3.14.1.6.1.1.1(3) - Added properly processed returns with EIC or ACTC credits posted before February 15th of each year will be frozen with a C - freeze until the freeze is systemically released on that date. IPU 26U0221 issued 02-10-2026.

(47) IRM 3.14.1.6.1.1.1(4) - Clarified if EIC and ACTC were removed in processing the account will not contain a C - freeze. Added instructions for notice disposition and holding the credit and maintaining an open control base until February 15 when the overpayment can be released. IPU 26U0221 issued 02-10-2026.

(48) IRM 3.14.1.6.1.1.2(6) - Added notes that the CP 54 alpha must correspond to the invalid SSN and corrected the second if box typo per reviewer feedback.

(49) IRM 3.14.1.6.1.1.2(6) - Removed incorrect citation because all CP 54 notices now have an alpha, but all processing is the same. IPU 26U0221 issued 02-10-2026.

(50) IRM 3.14.1.6.1.1.3(6) - Removed Not Applicable in the and box per reviewer feedback to reduce confusion and added Form 3465 to the exception for routing to AM.

(51) IRM 3.14.1.6.1.1.5(4) - Added new paragraph for paper scanned documents appearing in MeF as efiled returns and how to identify them including DLN location codes. IPU 26U0350 issued 03-20-2026.

(52) IRM 3.14.1.6.1.1.5(5) - Added new paragraph for 6209 DLN link for more information. IPU 26U0350 issued 03-20-2026.

(53) IRM 3.14.1.6.1.1.6(1) - Added a note for INOLE definers, usage, and citations.

(54) IRM 3.14.1.6.1.1.10(3) - Added PL 119-39 impact information.

(55) IRM 3.14.1.6.2.1.1(3) - Clarified the sentence for pending adjustments input with a hold code 0 or 1. Deleted apply Label 1 due to changes in procedures. Updated the table with the correct procedures due to changes from PL 119-39.

(56) IRM 3.14.1.6.2.1.1(4) - Changed when to if and removed the redundant freeze it from the reminder. Also updated the table with the PL 119-39 information.

(57) IRM 3.14.1.6.2.1.1(4) - Added a note that if an original balance due is $100,000 or more and the balance has been decreased to see the retype section for changing the Pay by Date. IPU 26U0350 issued 03-20-2026.

(58) IRM 3.14.1.6.2.1.2(3) - Added a note to clarify the table is accurate for all notices including math error notices and only applies to pending payments or credit transfers.

(59) IRM 3.14.1.6.2.1.2(3) - Added a caution to the table for reduced balance due from over $100,000 to under $100,000. IPU 26U0350 issued 03-20-2026.

(60) IRM 3.14.1.6.2.1.2(4) - Added a note to clarify the table is accurate for all notices, including math error notices and only applies to pending removal payments or credit transfers. Updated the table with the correct processing information for pending debit transactions.

(61) IRM 3.14.1.6.2.5.4(3) - Added on line 13 of Schedule 8812 for ease of processing.

(62) IRM 3.14.1.6.2.5.4(9) - Added IRM 21.6.3.4.1.22.2.1 Reconciling Advance Child Tax Credit (AdvCTC) Payments.

(63) IRM 3.14.1.6.2.5.4(10) - Added review IRM 21.6.3.4.1.22.2.1 Reconciling Advance Child Tax Credit (AdvCTC) Payments paragraphs (8) through (10) before adjusting and corrected 290 .00 to with the appropriate amount per review feedback. Also, corrected reason code for AdvCTC.

(64) IRM 3.14.1.6.2.5.4(11) - Updated follow notice disposition guidelines to IRM 3.14.1.7.8.1, Notice Disposition Categories, and its following subsections.

(65) IRM 3.14.1.6.3(4) - Removed ITIN and corrected to TIN.

(66) IRM 3.14.1.6.3.3(5) f - Added a note that TC 888 is the only TC that should be reduced below zero.

(67) IRM 3.14.1.6.3.3(6) - Added a not that the IAT Credit Transfer Tool is required.

(68) IRM 3.14.1.6.3.3(6) a - Deleted previous (a) due to IAT credit transfer tool requirement not allowing a credit transfer from outside the module. Removed 'reversal' and 'posted transaction code' from the current (a) to clarify processes with the IAT tool.

(69) IRM 3.14.1.6.3.3(6) c - Moved the caution previously in (e ) here as it related to the TC 820 and 830.

(70) IRM 3.14.1.6.3.3(6) f - Clarified use of the posting delay code and moved the example directly after the list item.

(71) IRM 3.14.1.6.3.3(6) g - Added DPC codes can also cause an unpostable.

(72) IRM 3.14.1.6.4.1(2) - Removed obsolete CP 10A.

(73) IRM 3.14.1.6.4.1(2) - Removed CP10A since the notice is no longer in use. IPU 26U0221 issued 02-10-2026.

(74) IRM 3.14.1.6.4.1(7) c - Updated the example with current years.

(75) IRM 3.14.1.6.4.1(7) d - Added on CC INOLES to specify research.

(76) IRM 3.14.1.6.4.1(8) b - Updated the example with current years.

(77) IRM 3.14.1.6.4.1(11) c - Updated the example with current years.

(78) IRM 3.14.1.6.4.2(3) - Added CP definitions for clarity.

(79) IRM 3.14.1.6.4.2(6) - Added stop the refund if possible, if not allow the balance due notice to generate.

(80) IRM 3.14.1.6.4.4.7(1) - Changed ‘refund has been held’ to ‘not been issued’ since the section refers to intercepting a refund. IPU 26U0455 issued 04-20-2026.

(81) IRM 3.14.1.6.5(4) - Changed the or to bold to clarify that a Form 1310 or court appointment documentation is required when both taxpayers are deceased.

(82) IRM 3.14.1.6.7.3(1) - Added instructions to order the return if taxpayer or processing error cannot be verified.

(83) IRM 3.14.1.6.7.3(7) - Removed IRC citation as no matter how it is linked tax examiners cannot access it.

(84) IRM 3.14.1.6.8.1.1(2) - Added the figure title and corrected link.

(85) IRM 3.14.1.6.8.1.1(3) - Removed outdated Part 1 reference.

(86) IRM 3.14.1.6.8.1.1(6) - Removed outdated Part 1 reference.

(87) IRM 3.14.1.6.8.1.1(8) - Deleted due to outdated reference to Part 2.

(88) IRM 3.14.1.6.9 - Added new section IRC 1062.

(89) IRM 3.14.1.6.9 - Added Direct Deposit Temporary Freeze for Missing or Incorrect Information to the special review list. IPU 26U0221 issued 02-10-2026.

(90) IRM 3.14.1.6.9(1) - Added Spousal Payments to Special Notice Review Issues. IPU 26U0350 issued 03-20-2026.

(91) IRM 3.14.1.6.9.5(1) - Moved the RIVO identifier sentence to directly before the list of items for clarity and added do not route the case to RIVO if the indicators are present because RIVO is already performing a review. IPU 26U0221 issued 02-10-2026.

(92) IRM 3.14.1.6.9.5(4) - Changed “should not be referred”, to “should not route or refer to RIVO again if the case meets the criteria in paragraph 1” to be clearer for employees. IPU 26U0221 issued 02-10-2026.

(93) IRM 3.14.1.6.9.5(5) - Updated timeframe to Thursdays at 8 P.M. ET for NOREFP cutoff to match the IMF Master File reconciliation runs. IPU 26U0455 issued 04-20-2026.

(94) IRM 3.14.1.6.9.5(5) - Added or the module contains identifiers from (1) above so that cases are not accidentally routed in error to RIVO. IPU 26U0221 issued 02-10-2026.

(95) IRM 3.14.1.6.9.5(6) - Updated timeframe to Thursdays at 8 P.M. ET for NOREFP cutoff to match the IMF Master File reconciliation runs. IPU 26U0455 issued 04-20-2026.

(96) IRM 3.14.1.6.9.5(6) - Added only route to RIVO for consideration if there are no RIVO indicators as listed in (1) above to avoid cases being routed to RIVO in error and added below to see exceptions for clarity. IPU 26U0221 issued 02-10-2026.

(97) IRM 3.14.1.6.9.5(7) - Added that the Excel spreadsheet must have the appropriate headings and that the control base must remain open until RIVO accepts the case or the refund has been allowed, and the TC 846 has posted. IPU 26U0221 issued 02-10-2026.

(98) IRM 3.14.1.6.9.5(8) - Added an if/and/then table to assist in determining account actions and notice disposition for RIVO reviewed and suspected fraud or identity theft returns. IPU 26U0221 issued 02-10-2026.

(99) IRM 3.14.1.6.9.10(4) d - Updated the disaster website from FEMA to Disaster Program Office (DPO) per SERP Alert 26A0079. IPU 26U0455 issued 04-20-2026.

(100) IRM 3.14.1.6.9.12(1) - Added a caution that if an original balance due is $100,000 or more and the balance has been decreased to see the retype section for changing the Pay by Date. IPU 26U0350 issued 03-20-2026.

(101) IRM 3.14.1.6.9.13(2) - Deleted previous (2) due to PL 119-39 impact. Added information pertaining to more PTC than taxpayer's advance payment per Counsel feedback.

(102) IRM 3.14.1.6.9.13(3) - Deleted 2018-2020 information due to PL 119-39 impact. Added Counsel wording for figuring excess APTC and information pertaining to Excess APTC from Counsel input for tax years before and after 2026.

(103) IRM 3.14.1.6.9.13(4) - Added information that if the tax year is before 2026 the repayment amount is limited per Counsel feedback.

(104) IRM 3.14.1.6.9.13(5) - Removed tax years 2018-2020 due to PL 119-39.

(105) IRM 3.14.1.6.9.13(6) - Removed tax years as a tax return must be filed for all years when advance payments are received.

(106) IRM 3.14.1.6.9.13(7) - Removed incorrect for tax years 2019 and prior.

(107) IRM 3.14.1.6.9.13(9) - Updated list of TPNCs and added the table below contains some of the TPNCs and line numbers for Form 8962.

(108) IRM 3.14.1.6.9.13(11) - Changed Total to Net for clarity of language throughout the section.

(109) IRM 3.14.1.6.9.15 - Removed section as it was expired in 2019.

(110) IRM 3.14.1.6.9.15(4) a - Added P to CC NOREF for clarification. IPU 26U0455 issued 04-20-2026.

(111) IRM 3.14.1.6.9.16.1(3) - Corrected two typos in row five, column three of the table the TC 766 CRN 263 adjustment stated 776 in error and REQ77 in stead of REQ54. IPU 26U0221 issued 02-10-2026.

(112) IRM 3.14.1.6.9.17(1) - Removed the obsoleted Pub 535 and added a link for the correct Form 8995 Instructions.

(113) IRM 3.14.1.6.9.17(4) - Defined notional and added tip income under section 224 excluded from the net profit of the trade or business to the list that is not QBI.

(114) IRM 3.14.1.6.9.20 - Added new section for Direct Deposit Temporary Freeze for Missing (1-) or Incorrect (P-/ TC 841 blocking 77716) Information and Notice Disposition. IPU 26U0221 issued 02-10-2026.

(115) IRM 3.14.1.6.9.20(3) - Changed the sentence to simplify the information and make it easily understandable.

(116) IRM 3.14.1.6.9.21 - Created new section Spousal Payments and added it to Special Notice Review Issues to reduce confusion about spouse payment transfers. IPU 26U0350 issued 03-20-2026.

(117) IRM 3.14.1.6.9.21(1) - Added that spousal filing changes frequently cause ES discrepancies and AMS refund transcript account conditions and added the corresponding citations. IPU 26U0723 issued 07-24-2026.

(118) IRM 3.14.1.6.9.22 - Added new section IRC 1062, Gain From the Sale or Exchange of Qualified Farmland Property.

(119) IRM 3.14.1.6.9.22.1 - Added new section IRC 1062, IDRS Actions.

(120) IRM 3.14.1.6.9.22.2 - Added new section IRC 1062, CP Notices.

(121) IRM 3.14.1.6.9.22.3 - Added new section IRC 1062, Transfer Agreements.

(122) IRM 3.14.1.6.10.2(1) c - Changed 500 series to 5XX to minimize confusion and bad automatic citations. Also, changed the note to a caution, bolded CC STAUPS must be input before recon, moved it to the front of the notes, and restructured the second sentence to be clearer.

(123) IRM 3.14.1.6.11(2) - Added 6209 citations per reviewer feedback.

(124) IRM 3.14.1.6.11.1(1) - Removed the incorrect CP citation for a campus notice, transcript.

(125) IRM 3.14.1.6.11.3(1) - Added an exception to include PATH Act information refund hold until February 15. IPU 26U0221 issued 02-10-2026.

(126) IRM 3.14.1.6.11.8(2) - Removed citation from the CP 29 as it is a campus notice, transcript.

(127) IRM 3.14.1.6.11.8(4) - Added if a paper return has been received by Notice Review, route.

(128) IRM 3.14.1.6.11.8(5) - Added a paragraph to print the notice if the duplicate return condition has not been resolved.

(129) IRM 3.14.1.6.11.11(1) - Changed to (Computer Paragraphs 5XX series - collection) so an auto-citation by SERP will not confuse people, also added collection for clarity per reviewer feedback.

(130) IRM 3.14.1.6.11.12(3) b - Added CP 138 definition for clarity.

(131) IRM 3.14.1.6.11.17(2) - Corrected the mis-titled CP 521 and added CP 71C definition.

(132) IRM 3.14.1.6.11.20(3) - Moved the caution to above the bullet list and added an exception below the bullet list with information about the temporary P- freeze/TC 841 with blocking 77716 for rejected direct deposit banking information and Notice Disposition. IPU 26U0221 issued 02-10-2026.

(133) IRM 3.14.1.6.11.23(1) - Removed CP 31 as it is listed as not in use by TCS; added the 533C per AM analyst feedback.

(134) IRM 3.14.1.6.11.24(1) - Added exception for disaster processing it is also used for limiting interest and penalties for reasons other than disaster. For tax year 2025, the IRS will provide affected Department of Homeland Security (DHS) employees with a 30-day automatic extension for this tax filing season with penalty and interest relief. These accounts will be marked with a -S freeze. IPU 26U0455 issued 04-20-2026.

(135) IRM 3.14.1.6.11.33 - Added section for new 1- freeze code. IPU 26U0221 issued 02-10-2026.

(136) IRM 3.14.1.6.12(4) - Added PL 119-39, Math and Taxpayer Help Act, information and acceptance of a maximum of 15 TPNCs.

(137) IRM 3.14.1.6.12(6) - Added new information for math error notices accepting 15 TPNCs.

(138) IRM 3.14.1.6.12(7) - Added CC ADJ54 response screen and added a citation for 3.14.1.7.6, Tax Adjustments.

(139) IRM 3.14.1.6.12(8) - Removed the note due to new PL 119-39 processing.

(140) IRM 3.14.1.6.12(8) - Updated the NOREFP timeframe to Wednesdays at 5 P.M. ET. to Thursdays at 8 P.M. to match the IMF Master File reconciliation runs. Added new exception that daily CP notice modules TC 570 and CC NOREFP cutoff timelines are accelerated: 4 P.M. ET Tuesdays to intercept the refund using REQ77/TC 570 and 7 P.M. ET Wednesdays to stop the refund using a CC NOREF definer P Mondays for CP notices. IPU 26U0455 issued 04-20-2026.

(141) IRM 3.14.1.6.12(10) - Added a paragraph for refund adjustments on math error notices due to PL 119-39.

(142) IRM 3.14.1.6.12.1.1 (1) - Added listed to the note per SME feedback.

(143) IRM 3.14.1.6.12.1.1(4) a - Changed the wording to clarify that the SSN must have been assigned by the RDD or EDD.

(144) IRM 3.14.1.6.12.1.1(4) b - Changed the wording to clarify that the ITIN must have been assigned by the RDD or EDD.

(145) IRM 3.14.1.6.12.1.1(4) c - Changed the wording to clarify that the ATIN must have been assigned by the RDD or EDD.

(146) IRM 3.14.1.6.12.1.1(7) - Removed specific TPNCs due to several possibilities due to PL 119-39 changes.

(147) IRM 3.14.1.6.12.1.1.1(1) a - Moved the caution to a correct Arbortext style note.

(148) IRM 3.14.1.6.12.1.1.1(1) b - Removed exemptions due to PL 119-39 impact, CTC, ACTC, and Education Credits due to required SSN. Also deleted the incorrect note about assignment of ITIN for Child and Dependent Care Credit and added the note 'an SSN is required to claim all other credits. 2018 and later for CTC and ACTC. 2026 and later for American Opportunity and Lifetime Learning Credits'.

(149) IRM 3.14.1.6.12.1.1.1(4) c - Combined the last two bullets and restructured them for clarity; removed the confusing last sentence.

(150) IRM 3.14.1.6.12.1.2(1) d - Added the citation for the NR IMF Job Aid.

(151) IRM 3.14.1.6.12.1.5(1) - Removed ripple information. That is no longer accurate processing due to PL 119-39. Added a note to verify the accuracy but choose the most informative and impactful is the number exceeds 15.

(152) IRM 3.14.1.6.12.1.6(2) - Split the information into two paragraphs for clarity.

(153) IRM 3.14.1.6.12.1.6(3) - Moved the reprocess information from (2) to new paragraph and split up te sentences and removed a different tax period to reprocess to the correct tax period.

(154) IRM 3.14.1.6.12.1.6(6) - Added Form 8959 title and removed the erroneous 'e' from after the TPNC 582.

(155) IRM 3.14.1.6.12.2(1) - Added Schedule 1-A and clarified that ABI is an increased deduction. IPU 26U0350 issued 03-20-2026.

(156) IRM 3.14.1.6.12.2(2) - Added Schedule 1-A to the list of issues and to TPNC 731. IPU 26U0350 issued 03-20-2026.

(157) IRM 3.14.1.6.12.2.1(1) - Added the standard deduction amounts for tax year 2026 and clarified where to find information in the Pub 501.

(158) IRM 3.14.1.6.12.2.2(2) - Moved prior (4) to (2) for processing clarity. IPU 26U0350 issued 03-20-2026.

(159) IRM 3.14.1.6.12.2.2(3) a - Added on the tax return to clarify where the taxpayer indicates ABI per reviewer feedback and moved the note from (c) here for impact.

(160) IRM 3.14.1.6.12.2.2(3) a - Changed verify age to verify boxes to follow steps taken in pipeline processing. IPU 26U0350 issued 03-20-2026.

(161) IRM 3.14.1.6.12.2.2(3) b - Deleted outdated caution and replaced with updated processing to correct ABI and Enhanced Deduction for Seniors.

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(163) IRM 3.14.1.6.12.2.2(3) b - Changed adjust the account to if ERS did not allow the correct deduction based on number of boxes checked adjust the account if necessary; added a caution for adjustments to follow steps taken in pipeline processing. IPU 26U0350 issued 03-20-2026.

(164) IRM 3.14.1.6.12.2.2(3) c - Added see 3.12.3-1 Taxpayer Notice Codes for more information.

(165) IRM 3.14.1.6.12.2.2(3) c - Changed is eligible for to checks ABI boxes to follow steps taken in pipeline processing; added the ABI additional amount to clarify the miscalculated number. IPU 26U0350 issued 03-20-2026.

(166) IRM 3.14.1.6.12.2.2(4) - Added the ABI amounts for tax year 2026.

(167) IRM 3.14.1.6.12.2.3(2) - Added caution to correct ABI and Enhanced Deduction for Seniors.

(168) IRM 3.14.1.6.12.2.3(4) - Removed review error related to retirement age carefully and review ABI boxes to remove any confusion between ABI additional standard deduction and enhanced deduction for seniors and to match pipeline processing. IPU 26U0350 issued 03-20-2026.

(169) IRM 3.14.1.6.12.2.3(5) - Updated the TPNC information for 2027.

(170) IRM 3.14.1.6.12.2.4(1) - Updated the sentence for clarity by changing the punctuation and layout into three separate sentences.

(171) IRM 3.14.1.6.12.2.4(7) - Added a note for tip income deduction processing and updated the TPNCs.

(172) IRM 3.14.1.6.12.2.5(1) - Updated the note to clarify 2025 processing.

(173) IRM 3.14.1.6.12.2.5(1) - Added a note for review of overtime for tax year 2025. IPU 26U0455 issued 04-20-2026.

(174) IRM 3.14.1.6.12.2.5(7) - Updated the TPNCs.

(175) IRM 3.14.1.6.12.2.6(8) - Updated the TPNCs.

(176) IRM 3.14.1.6.12.2.7(1) - Added new information from WFTC legislation allowing charitable contributions without Schedule A.

(177) IRM 3.14.1.6.12.2.7(2) - Moved previous (1) here to have current year processing first.

(178) IRM 3.14.1.6.12.2.7(3) - Deleted due to PL 119-39 impact.

(179) IRM 3.14.1.6.12.2.7(4) - Deleted due to PL 119-39 impact.

(180) IRM 3.14.1.6.12.2.8.1(2) - Changed the sentence to bullet list by year.

(181) IRM 3.14.1.6.12.2.8.1(3) - Added MAGI figure for 2026.

(182) IRM 3.14.1.6.12.3(4) a - Updated the citation to IRM 2.3.35-66, Payee online Transcript Document Display Screen: 1099–R (DOC CODE 98), as the old reference no longer exists.

(183) IRM 3.14.1.6.12.3.1 - Deleted previous EIC - Use of Prior Year Earned Income (PYEI) to Compute EIC due to PL 119-39 impact.

(184) IRM 3.14.1.6.12.3.2(1) - Removed the exception for 2021 due t PL 119-39 impact.

(185) IRM 3.14.1.6.12.3.2(2) - Added 2026 EIC figures and deleted 2021.

(186) IRM 3.14.1.6.12.3.4(1) - Removed the confusing married child information at the bottom of the table and clarified with a note at the top of the table.

(187) IRM 3.14.1.6.12.3.6(1) - Deleted 701, 702, 704,705, 706, 707, 708, 711, 741, and 745. Added 292, 723, 732, 737, 738, and added wording for 743, 750, 751, and 752.

(188) IRM 3.14.1.6.12.3.6(2) - Changed the wording in the note to clarify NPA is not investment income. Removed label from valid SSN adjustment.

(189) IRM 3.14.1.6.12.4.1 - Removed due to legislative impact from PL 119-39 Math and Taxpayer Help Act.

(190) IRM 3.14.1.6.12.5(1) - Removed Advance CTC (2021 Only), Economic Impact Payment (EIP), Recovery Rebate Credit (RRC) (2020 and 2021 Only), Unemployment Compensation from Income Tax Year 2020, and Qualified Sick and Family Leave Credits due to legislative impact from PL 119-39 Math and Taxpayer Help Act.

(191) IRM 3.14.1.6.12.5.1 - Deleted previous 3.14.1.6.12.5.1, Health Coverage Tax Credit (HCTC) due to PL 119-39 impact.

(192) IRM 3.14.1.6.12.5.1(2) - Added have a valid SSN issued before the due date of the return (including valid extensions). Removed the 2021 exception due to PL 119-39 processing impact.

(193) IRM 3.14.1.6.12.5.1(3) - Removed incorrect no extensions and added including extensions throughout.

(194) IRM 3.14.1.6.12.5.1(4) - Added bold to the tax year for ease of reading and also on or before the return due date.

(195) IRM 3.14.1.6.12.5.1(5) - Deleted previous (5) 2017 and prior information due to PL 119-39 processing impact. Deleted the incorrect note on current (5) and also deleted the 2017 note below the table; changed the reminder to 2018 and later. Updated the reminder below the table to state ODC was made permanent by WFTC; removed 2018-2022 due to legislative impact from PL 119-39 Math and Taxpayer Help Act.

(196) IRM 3.14.1.6.12.5.1(6) - Deleted previous (6) 2021 and 2022 due to PL 119-39 processing impact. Added note to current (6) to not allow CTC if SSN is missing for religious beliefs.

(197) IRM 3.14.1.6.12.5.1(7) - Updated the example for current year CTC maximum amount and added ‘may be able to claim’ to the example for ACTC.

(198) IRM 3.14.1.6.12.5.1(8) - Changed form to schedule for clarity.

(199) IRM 3.14.1.6.12.5.1(8) a - Removed invalid TPNC 705.

(200) IRM 3.14.1.6.12.5.2(1) - Updated the credit is valid for tax years 2018 and later due to WFTC making ODC permanent.

(201) IRM 3.14.1.6.12.5.2(2) b - Removed the redundant dependent information, and made the have a valid SSN or ITIN its own bullet, also removed ODC and the credit amount from the last bullet as another redundancy.

(202) IRM 3.14.1.6.12.5.3 - Deleted previous at this location, Advance Child Tax Credit (CTC) due to legislative impact from PL 119-39 Math and Taxpayer Help Act.

(203) IRM 3.14.1.6.12.5.3 - Updated title now at this location to remove PYEI due to PL 119-39 impact no longer applies to review.

(204) IRM 3.14.1.6.12.5.3(5) - Removed PYEI information due to PL 119-39 impact no longer applies to review.

(205) IRM 3.14.1.6.12.5.3(6) - Removed PYEI information due to PL 119-39 impact no longer applies to review.

(206) IRM 3.14.1.6.12.5.3(7) - Removed PYEI information due to PL 119-39 impact no longer applies to review.

(207) IRM 3.14.1.6.12.5.4(2) - Added an education credit instead of just credit and added bold to before tax year 2026.

(208) IRM 3.14.1.6.12.5.4(3) - Added 'starting in tax year 2026 the taxpayer, or the spouse if FS-2, must have an SSN assigned by the return due date of the tax return. If the student is a dependent, the student must also have a valid SSN issued by the due date of the return (including extensions)'.

(209) IRM 3.14.1.6.12.5.4(4) - Added 'if ERS assigned a math error regarding the TIN assignment date, such as TPNC 711 (You, your spouse, or one or more of the dependents listed on your return didn’t have an assigned taxpayer identification number by the due date of the tax return. As a result, we disallowed certain credits claimed on your return.), verify the TIN assignment date on CC INOLES. If the dependent TIN assignment date is after the return due date print the notice after verifying any other issues'. Moved original (5) here and combined, but changed TPNC to 866.

(210) IRM 3.14.1.6.12.5.5(5) - Added the maximum adoption expenses per child and the MAGI data for tax year 2026; removed 2021 and 2022 due to legislative impact from PL 119-39 Math and Taxpayer Help Act.

(211) IRM 3.14.1.6.12.5.5(6) - Added a table for the maximum refundable adoption credit amount as it can change by year and increased for tax year 2026. In addition, added The Refundable Adoption Credit must be applied first. After subtracting the Refundable Adoption Credit, any remaining portion of the credit can be claimed as a nonrefundable adoption credit.

(212) IRM 3.14.1.6.12.5.5(7) - Moved prior (6) to after refundable for processing clarity refundable then non-refundable.

(213) IRM 3.14.1.6.12.5.5(8) - Updated TPNC wording.

(214) IRM 3.14.1.6.12.5.6(1) - Removed 604, 605, and 644 due to legislative impact from PL 119-39 Math and Taxpayer Help Act. Added 232, 233, 236, 244, 563, 646, deleted 705 and 710 and updated the wording for 235 and 239.

(215) IRM 3.14.1.6.12.5.6(2) - Moved the second table to its own paragraph and corrected the TPNCs and boxes due to PL 119-39 updates.

(216) IRM 3.14.1.6.12.5.6.1(1) - Moved the first half of the sentence to (2) for clarity. Placed the references first and added child and dependent care credit information.

(217) IRM 3.14.1.6.12.5.6.1(2) - Moved the credit information to this paragraph after the references.

(218) IRM 3.14.1.6.12.5.6.1(3) - Added information for tax year 2026 and after.

(219) IRM 3.14.1.6.12.5.7 - Removed EITC and replaced with EIC for IRM consistency and clarity.

(220) IRM 3.14.1.6.12.5.7(1) - Separated the run on paragraph into four paragraphs for processing clarity.

(221) IRM 3.14.1.6.12.5.7(3) - Clarified that the Form 8862 is the recertification process, and added CC in front of IMFOLE.

(222) IRM 3.14.1.6.12.5.7(4) - Corrected capitalization in Exam and corrected if to when the certification is no longer required.

(223) IRM 3.14.1.6.12.5.7(4) - Updated the table per SERP feedback 38131; in row 4 R9 was removed from allowing EIC and a new row for R9 was added for a missing Form 8862 assign TPNC 653 and disallow EIC. IPU 26U0350 issued 03-20-2026. Previously located at 3.14.1.6.12.5.10(4).

(224) IRM 3.14.1.6.12.5.7(5) - Separated prior (2) into easier to read sentences and created an exception note for the self-claim of AOTC instead of a separate paragraph. Deleted prior (5) due to TPNC changes.

(225) IRM 3.14.1.6.12.5.7(6) - Added bullet list for explanation of how ODC is handled.

(226) IRM 3.14.1.6.12.5.7(7) - Corrected year's return to future year tax return and changed and to but recertification indicator is not removed. Also, removed the next year that the taxpayer claims to simplified next time claimed.

(227) IRM 3.14.1.6.12.5.7(8) - Changed table due to TPNC changes.

(228) IRM 3.14.1.6.12.5.7(9) - Removed research using ENMOD and IMFOLE; only one is required. Also, added a note to use the SERP Command Code Job Aid and added the link for recertification indicator locations for each command code. Clarified throughout the table that TPNCs are added in OLNR, credits need to be disallowed and added ODC to mentions of CTC/ACTC. Also, added two rows: RI4, tax year is greater than or equal to the ACTC-ELG-TXPD field and Schedule 8812 and Form 8862 are not attached instead of confusing step list and last row RI4, tax year is greater than or equal to the AOTC-ELG-TXPD field (Recertification is required) and Form 8863 is not attached and/or Form 8862 is not attached. In addition, added 00 to blank in the first row. Finally, changed row 23, last column, to the span of recertification as the step list was incorrect with only partial information.

(229) IRM 3.14.1.6.12.5.10.2 - Deleted previous Refundable Child and Dependent Care Credit due to PL 119-39 impact.

(230) IRM 3.14.1.6.12.5.11 - Deleted previous Economic Impact Payment (EIP) due to PL 119-39.

(231) IRM 3.14.1.6.12.5.12 - Deleted previous Recovery Rebate Credit (RRC) Tax Year 2020 and 2021 due to PL 119-39.

(232) IRM 3.14.1.6.12.5.13 - Deleted previous Unemployment Compensation from Income Tax Year 2020 due to PL 119-39 impact.

(233) IRM 3.14.1.6.12.5.14 - Deleted previous Qualified Sick and Family Leave Credits due to PL 119-39 impact.

(234) IRM 3.14.1.6.12.6 - Added new section for PL 119-39, Math and Taxpayer Help Act, Math Error Notice Impact.

(235) IRM 3.14.1.6.12.7(1) - Corrected the layout for CP 23, 24, and 25 and added the citation descriptions to match the other math error notices.

(236) IRM 3.14.1.6.12.7.1(2) - Moved Exception to above table per reviewer feedback and changed it to use Label 15 and 16 if erroneous. Updated the table throughout to clarify REQ54 adjustments, added a new row to split with TC 846 and without TC 846, added an exception for November 1st for when current year credit elect will stop systemically moving, and added IAT to clarify TC 830/710 transfer process.

(237) IRM 3.14.1.6.12.7.2(2) - Deleted exception that no longer applies due to PL 119-39 impact.

(238) IRM 3.14.1.6.12.7.2(2) - Added exception that hold code 3 or 4 should not be used when increasing tax above the taxpayer original figures and added a note that if an original balance due is $100,000 or more and the balance has been decreased to see the retype section for changing the Pay by Date. IPU 26U0350 issued 03-20-2026. Previously located at 3.14.1.6.12.6.2(2).

(239) IRM 3.14.1.6.12.7.3(2) - Restructured the sentence for tax examiner clarity.

(240) IRM 3.14.1.6.12.7.3(2) - Updated the NOREFP timeframe to Wednesdays at 5 P.M. ET. to Thursdays at 8 P.M. to match the IMF Master File reconciliation runs. IPU 26U0455 issued 04-20-2026. Previously located at 3.14.1.6.12.6.3(2).

(241) IRM 3.14.1.6.12.7.3(3) - Added new procedures to the table for CP 12 disposition due to Pl 119-39 impact. Also, deleted exception that no longer applies due to PL 119-39 impact.

(242) IRM 3.14.1.6.12.7.3(3) - Updated timeframe for TC 570 from 6 P.M. local time to 5 P.M. ET to match the IMF Master File reconciliation runs. IPU 26U0455 issued 04-20-2026. Previously located at 3.14.1.6.12.6.3(3).

(243) IRM 3.14.1.6.12.7.4(2) - Deleted exception that no longer applies due to PL 119-39 impact.

(244) IRM 3.14.1.6.12.7.5(3) c - Moved the TC 856 information to a note directly under the paragraph and removed extra spaces from the bullet list.

(245) IRM 3.14.1.6.12.7.5(4) - Removed redundant OLNR will display zero as previously stated before the bullet list.

(246) IRM 3.14.1.6.12.7.5(5) - Updated the table for CP 16 disposition due to Pl 119-39 impact.

(247) IRM 3.14.1.6.12.7.5(5) - Added a note to the "math error and a balance due" box to not retype if increasing the tax past taxpayer figures; the notice must be must labeled 1. IPU 26U0350 issued 03-20-2026. Previously located at 3.14.1.6.12.6.5(5).

(248) IRM 3.14.1.6.12.7.6(2) - Restructured the sentence for tax examiner clarity.

(249) IRM 3.14.1.6.12.7.6(2) - Updated the NOREFP timeframe to Wednesdays at 5 P.M. ET. to Thursdays at 8 P.M. to match the IMF Master File reconciliation runs. IPU 26U0455 issued 04-20-2026. Previously located at 3.14.1.6.12.6.6.(2).

(250) IRM 3.14.1.6.13(4) - Added NRPS Batch for clarification and removed on current year returns as reviewing withholding is required on all tax year ES discrepancy cases. IPU 26U0723 issued 07-24-2026.

(251) IRM 3.14.1.6.13(5) d - Added new d for FS-2 payments and research citation IRM 3.14.1.6.9.21, spousal Payments; previous (d) for SRP MFT 35 information moved to (e). IPU 26U0723 issued 07-24-2026.

(252) IRM 3.14.1.6.13(5) e - Deleted due to expired SRP.

(253) IRM 3.14.1.6.13(7) - Updated the if box for clarity to if the excess credit is, in the second box changed was to intended, in the fourth then box added Spousal Payment IRM 3.14.1.6.9.21 caution, and last if box clarified filing status FS-3. IPU 26U0723 issued 07-24-2026.

(254) IRM 3.14.1.6.13(7) – Removed the timeframe for refund intercept; left citation and changed to if it is after the refund intercept cutoff time. IPU 26U0455 issued 04-20-2026.

(255) IRM 3.14.1.6.13(9) - Added See Spousal Payments, IRM 3.14.1.6.9.21 to the second then box and fourth then box to prevent incorrect credit transfers. IPU 26U0723 issued 07-24-2026.

(256) IRM 3.14.1.6.13.2(1) - Added new paragraph to explain the section is for accounts that have ES discrepancies unless noted and that notices should be voided if the taxpayer doesn’t need to receive and meets voiding criteria. IPU 26U0455 issued 04-20-2026.

(257) IRM 3.14.1.6.13.2(1) a - Added the exception to the table that hold code 3 or 4 should not be used when increasing tax above the taxpayer original figures; the notice must labeled. IPU 26U0350 issued 03-20-2026.

(258) IRM 3.14.1.6.13.2(1) e - Deleted this previous paragraph and moved to new separate paragraph (4). IPU 26U0455 issued 04-20-2026.

(259) IRM 3.14.1.6.13.2(2) - Removed the word ‘for’ to provide clearer guidance. IPU 26U0455 issued 04-20-2026.

(260) IRM 3.14.1.6.13.2(2) a - Updated the table for CP 23 disposition due to PL 119-39 impact.

(261) IRM 3.14.1.6.13.2(2) a - Added CP 23 for clarification and added the to the caution to correct the grammar. IPU 26U0455 issued 04-20-2026.

(262) IRM 3.14.1.6.13.2(2) b - Clarified that credit elect was not transcribed when it was ‘not coded’. IPU 26U0455 issued 04-20-2026.

(263) IRM 3.14.1.6.13.2(2) c - Changed ‘to the case’ to ‘on the module’ for clarification. IPU 26U0455 issued 04-20-2026.

(264) IRM 3.14.1.6.13.2(2) c - Updated to match the RIVO updates in 3.14.1.6.9.5, linked the table, and clarified that the note is for when the above indicators are present. IPU 26U0221 issued 02-10-2026.

(265) IRM 3.14.1.6.13.2(2) d - Removed the word adjustment and changed to action to avoid confusion since the paragraph is about application of a payment not an adjustment and added or even balance to the note which references the CP 25 notice. IPU 26U0455 issued 04-20-2026.

(266) IRM 3.14.1.6.13.2(2) d - Added the exception to the table that hold code 3 or 4 should not be used when increasing tax above the taxpayer original figures; the notice must be must labeled 1. IPU 26U0350 issued 03-20-2026.

(267) IRM 3.14.1.6.13.2(3) - Removed the word ‘for’ and changed the / to and to provide clearer guidance. IPU 26U0455 issued 04-20-2026.

(268) IRM 3.14.1.6.13.2(3) a - Restructured the sentence to start with ‘if decreasing the overpayment’ then prevent any refund. IPU 26U0455 issued 04-20-2026.

(269) IRM 3.14.1.6.13.2(3) b - Clarified the situation that a CP 25 should be voided when a payment is miscoded leaving the module without a true ES discrepancy. IPU 26U0455 issued 04-20-2026.

(270) IRM 3.14.1.6.13.2(3) c - Added full list of RIVO impact from 3.14.1.6.9.5.

(271) IRM 3.14.1.6.13.2(3) c - Clarified in the note that hold code 4 will prevent a subsequent notice and the release of the refund. IPU 26U0455 issued 04-20-2026.

(272) IRM 3.14.1.6.13.2(3) d - Updated the table for CP 24 disposition due to PL 119-39 impact.

(273) IRM 3.14.1.6.13.2(3) d - Added a note to void the notice if conditions are met and updated the table heading to remove Estimated Discrepancy because the table is for adjusting accounts with an ES discrepancy. In addition, added intercept refund when changing to balance due, used hold code on the REQ54 adjustment, and provided statute information for expired RSED. Finally, added the TC 570 timeframe from after 6 P.M. local time to 5 P.M. and the NOREFP timeframe to Wednesdays at 5 P.M. ET. until Thursdays at 8 P.M. to match the IMF Master File reconciliation runs. IPU 26U0455 issued 04-20-2026.

(274) IRM 3.14.1.6.13.2(4) - Moved previous (1) e to its own paragraph since it is the only paragraph that applies to cases without ES discrepancies in the section; clarified the process in the table and change retype the notice to retype to a CP 30 when the ES penalty will not fully abate. IPU 26U0455 issued 04-20-2026.

(275) IRM 3.14.1.6.14(11) - Added the definitions for the abbreviated AMS statuses.

(276) IRM 3.14.1.6.14(14) c - Updated to forward button should not be used on Day 3 after 5 P.M. ET. IPU 26U0455 issued 04-20-2026.

(277) IRM 3.14.1.6.14(19) - Updated Note to correct NOREFP timeframes to 5 P.M. ET day 3 to 8 P.M. ET day 4. IPU 26U0455 issued 04-20-2026.

(278) IRM 3.14.1.6.15(1) - Added debit interest for clarity.

(279) IRM 3.14.1.6.15(4) - Corrected the citation title.

(280) IRM 3.14.1.6.15(5) a- Corrected the citation to Label 1.

(281) IRM 3.14.1.6.16.2(1) - Added the alpha definitions for the CP 51 notices per review feedback.

(282) IRM 3.14.1.6.16.2(1) b - Deleted the incorrect pay-by-date information as OLNR allows retype as needed.

(283) IRM 3.14.1.6.17.1(1) e - Added to the note, 'review INOLES for all associated TINs (BMF and IMF)'.

(284) IRM 3.14.1.6.17.2(1) d - Added 'review the module for pending debit transactions'.

(285) IRM 3.14.1.6.17.3(1) - Separated the out-of-balance conditions into a bullet list based on feedback and clarified an ES discrepancy.

(286) IRM 3.14.1.6.17.3(3) - Removed ‘and’ to correct the list of items and only have one ‘and’ at the end.

(287) IRM 3.14.1.6.17.4(1) e - Added to the note, 'review INOLES for all associated TINs (BMF and IMF)'.

(288) IRM 3.14.1.6.17.4(2) - Added on a BMF module to clarify as the steps explained are for BMF.

(289) IRM 3.14.1.6.17.4(2) - Added a caution that the OLNR pay-by-date must be updated when decreasing the balance due below $100,000. IPU 26U0350 issued 03-20-2026.

(290) IRM 3.14.1.6.17.4(2) a - Added 'look at the cycle date of the TC 846. BMF accounts are not subject to CADE 2 refund acceleration; accounts with a TC 846 can be intercepted (CC NOREF) if the cycle is available. Use IAT Tool, Stop Refund to verify'.

(291) IRM 3.14.1.6.17.4(2) e - Deleted outdated information from the note about contacting another SPC for payment information.

(292) IRM 3.14.1.6.17.5(3) - Added new para if a pending payment or transaction decreases the balance due below $100,000 then the Pay By Date must be updated in OLNR. IPU 26U0350 issued 03-20-2026.

(293) IRM 3.14.1.6.17.6 - Removed due to pre-199612 information. Marked as reserved to preserve numbering due to excessive changes this year.

(294) IRM 3.14.1.6.17.7(2) - Updated the tax years that can be systemically processed for 2027.

(295) IRM 3.14.1.6.17.7(4) - Added General Review Procedure citation 3.14.1.6.1.

(296) IRM 3.14.1.6.17.7(5) - Removed exemptions as they are prior to 2018.

(297) IRM 3.14.1.6.17.8(2) - Added citation IRM 3.12.2.2.9, Taxpayer Notice Code (TPNC), for ERS assignment information, and changed 5 maximum TPNCs to 15 maximum TPNCs.

(298) IRM 3.14.1.6.17.9(3) - Removed the no longer issued CP 36.

(299) IRM 3.14.1.6.17.10(1) - Added Selection criteria for key 074.

(300) IRM 3.14.1.6.17.10(3) - Added citation for 3.13.5.25, Transaction Codes Used to Merge Accounts, for more information from review feedback.

(301) IRM 3.14.1.6.17.11(1) a - Added that ERS needs to include relevant information for the notices and/or account on the Form 3465.

(302) IRM 3.14.1.6.17.11(1) b - Added and disposition in OLNR to clarify the notice needs to be marked as well as reviewed.

(303) IRM 3.14.1.6.17.11(1) c - Removed normal procedures and replaced with General Review Procedure citation.

(304) IRM 3.14.1.6.17.12(2) - Changed five to fifteen due to legislative notice changes.

(305) IRM 3.14.1.6.18(1) - Added TC 30X for exam adjustments and TC 29X for DP adjustments for clarity.

(306) IRM 3.14.1.6.18.1(1) - Added 'with applicable alpha codes' and 'CP 21 and CP 22 always generate with an alpha code. SERP forces a citation even though the link is invalid without an alpha' to explain the issues with citations.

(307) IRM 3.14.1.6.18.2(1) - Removed the incorrect balance due information from the sentence and broke the remaining information into two sentences for clarity. Removed 'and there is no math error or ES discrepancy' and made it a note. Added a CP 30 will also generate when the module is in balance due if the balance due amount is less than or equal to the ES penalty.

(308) IRM 3.14.1.6.18.2(2) - Added when reviewing a CP 30 for clarity, separated out the last step of reviewing paragraph (5) if there is an associated notice. Defined computer condition code before CCC. Clarified the procedures in the table and added void the notice if necessary.

(309) IRM 3.14.1.6.18.2(3) - Added instructions for if the CCC 7 is not present then box for completing the Form 3465.

(310) IRM 3.14.1.6.18.2(4) f - Changed use hold code 0 to use hold code 0 for applying Label 5 and use hold code 3 if voiding. Added if another notice type applies use 3.14.1.7.8.1 Notice Disposition Categories and its following sections for guidance.

(311) IRM 3.14.1.6.18.2(5) - Corrected the table due to incorrect processing information as refunds are not systemically held for review for CP 30 notices.

(312) IRM 3.14.1.6.18.2(5) - Updated the adjustment and disposition timeframe from after 6 P.M. local time to after 5 P.M. ET Monday but before 5 P.M. ET Wednesday instead of 6 P.M. local time to match the IMF Master File reconciliation runs. IPU 26U0455 issued 04-20-2026.

(313) IRM 3.14.1.6.18.3(6) - Added CC ADJ54 response screen, 'in the last reason code box' to explain the penalty reason code placement, and 'if the return is paper and available' to explain the documentation notes.

(314) IRM 3.14.1.6.19.2(1) - Added adjust the taxpayer withholding and disposition the notice accordingly to the exception for clarity.

(315) IRM 3.14.1.6.20.2(6) - Updated the example dates.

(316) IRM 3.14.1.6.20.2(8) - Updated the FTF table to add the minimum FTF for return due dates after 12/31/2026.

(317) IRM 3.14.1.6.20.3.2(1) - Removed the D from INTST to clarify that the D is a definer as stated in the next sentence.

(318) IRM 3.14.1.6.20.4(3) a - Removed 1997 and prior figure.

(319) IRM 3.14.1.6.20.4.2 - Updated the title to remove outdated information, Estimated Tax Base Computation - High Income Computation.

(320) IRM 3.14.1.6.20.4.2(1) - Removed 2003 and earlier bullet list.

(321) IRM 3.14.1.6.21(3) - Added a note that scanned returns viewed in MeF are considered efiled returns for reprocessing procedures. IPU 26U0350 issued 03-20-2026.

(322) IRM 3.14.1.6.21.1(1) - Added note to follow this section for scanned paper as well as efiled returns.

(323) IRM 3.14.1.6.22(3) b - Deleted previous b as the age restriction was eliminated in 2020. Added one taxpayer to the current (b) and changed less than the taxpayer to less compensation for clarity.

(324) IRM 3.14.1.6.22(5) - Deleted 2019 data and added SIMPLE IRA limit information for 2026.

(325) IRM 3.14.1.6.22(6) - Removed 1198 Roth IRA information.

(326) IRM 3.14.1.6.22(6) b - Added 2026 maximum contribution amounts for 2026.

(327) IRM 3.14.1.6.22(8) - Added SEP contribution limit amounts for 2026, and deleted all years prior to 2022 due to PL 119-39 impact.

(328) IRM 3.14.1.6.22.1(2) - Restructured the sentence to state review of modules.

(329) IRM 3.14.1.6.22.1(2) b - Added if the NRPS batch indicates research is necessary.

(330) IRM 3.14.1.6.22.1(4) - Deleted incorrect information about manually transferring credits and added that IAT transfers are only required in certain circumstances and updated the bullet lists.

(331) IRM 3.14.1.6.22.1(5) - Changed to the IRA side to MFT 29.

(332) IRM 3.14.1.6.22.2(1) - Added systemically for clarity.

(333) IRM 3.14.1.6.23(1) - Removed the obsoleted CP 78.

(334) IRM 3.14.1.6.23(3) - Removed the obsoleted CP 78.

(335) IRM 3.14.1.6.23(6) - Removed the obsoleted CP 78.

(336) IRM 3.14.1.6.23(10) - Deleted the paragraph due to the obsoleted CP 78.

(337) IRM 3.14.1.7.1.1(1) - Changed from ‘NOREFP is limited’ to ‘used when the TC 570 timeframe has expired’ for clarity. IPU 26U0455 issued 04-20-2026.

(338) IRM 3.14.1.7.1.1(1) a - Removed the word all and added weekly since daily accounts do not work the same. Moved previous exception to (1) b. Added new exception that daily CP notice modules TC 570 and CC NOREFP cutoff timelines are accelerated: 4 P.M. ET Tuesdays to intercept the refund using REQ77/TC 570 and 7 P.M. ET Wednesdays to stop the refund using a CC NOREF definer P Mondays for CP notices. IPU 26U0455 issued 04-20-2026.

(339) IRM 3.14.1.7.1.1(1) b - Moved previous exception here and moved remaining alpha letters forward. IPU 26U0455 issued 04-20-2026.

(340) IRM 3.14.1.7.1.1(1) d - Removed table that was floating after this alpha to a paragraph (2). IPU 26U0455 issued 04-20-2026.

(341) IRM 3.14.1.7.1.1(2) - Moved table here from previous floating spot on (1) d. Updated the timeframes for TC 570 and NOREFP. Wednesdays at 5 P.M. ET. to Thursdays at 8 P.M. and 4 P.M. ET Tuesdays to intercept the refund using REQ77/TC 570 and 7 P.M. ET Wednesdays to stop the refund using a CC NOREF definer P Mondays for daily account CP notices to match the IMF Master File reconciliation runs. IPU 26U0455 issued 04-20-2026.

(342) IRM 3.14.1.7.1.1(3) - Moved note on prior (2) to a new paragraph for full explanation and updated the NOREFP timeframe to Wednesdays at 5 P.M. ET. to Thursdays at 8 P.M. to match the IMF Master File reconciliation runs. IPU 26U0455 issued 04-20-2026.

(343) IRM 3.14.1.7.1.1(4) - Moved from previous (2) and removed timelines for transcripts and notices as all CP notices are not the same. IPU 26U0455 issued 04-20-2026.

(344) IRM 3.14.1.7.1.2(2) - Updated the wording to ‘must’ use CC NOREFP in the following instances. IPU 26U0455 issued 04-20-2026.

(345) IRM 3.14.1.7.1.2(2) a - Updated the NOREFP timeframe to Wednesdays at 5 P.M. ET. to Thursdays at 8 P.M. to match the IMF Master File reconciliation runs. Also, added an exception for daily CP module timeframes. IPU 26U0455 issued 04-20-2026.

(346) IRM 3.14.1.7.1.2(2) b - Updated the NOREFP timeframe to Wednesdays at 5 P.M. ET. to Thursdays at 8 P.M. to match the IMF Master File reconciliation runs. Also, deleted duplicate information below the alpha list. IPU 26U0455 issued 04-20-2026.

(347) IRM 3.14.1.7.1.2(5) - Added a new step list for manual input of NOREFP since instructions were missing. IPU 26U0221 issued 02-10-2026.

(348) IRM 3.14.1.7.2(3) - Added a new paragraph, 'manually open a control base for any cases that need to be monitored due to changes from PL 119-39, Math and Taxpayer Help Act, specifically any refunds that are stopped using TC 570 must have and maintain an open control base until all actions have posted, notices have been marked in OLNR, and any applicable refund has been released'.

(349) IRM 3.14.1.7.2(4) - Corrected start to asterisk.

(350) IRM 3.14.1.7.4(2) e - Added remarks to write on Form 3465.

(351) IRM 3.14.1.7.5(2) a - Updated posting correction timeframe to 5 P.M. ET. IPU 26U0455 issued 04-20-2026.

(352) IRM 3.14.1.7.5(3) - Updated timeframe for TC 570 from 6 P.M. local time to 5 P.M. ET. to match the IMF Master File reconciliation runs on the first and second bullets. IPU 26U0455 issued 04-20-2026.

(353) IRM 3.14.1.7.6.1 - Updated all blocking series in the section to match each blocking in bold per reviewer feedback.

(354) IRM 3.14.1.7.6.1(2) - Added citation for Category B ERRF Resolution for blocking series 00 and added paper for the type of return.

(355) IRM 3.14.1.7.6.1(3) - Added the same as to clarify the taxpayer figure adjustments with blocking 05.

(356) IRM 3.14.1.7.6.1(3) a - Changed the sentence to state that a blocking series 05 will not renumber the original return.

(357) IRM 3.14.1.7.6.1(4) a - Added ‘this blocking series should be used when 00 applies but the original return cannot be retrieved’.

(358) IRM 3.14.1.7.6.1(5) - Added note 'scanned paper returns (visible as MeF documents) should be treated as efile documents for blocking series and source document processes'.

(359) IRM 3.14.1.7.6.1(5) a - Added new (a) use blocking series 77 when: 'the original return was filed electronically'.

(360) IRM 3.14.1.7.6.1(5) c - Added removed from as shown in and changed to from the list below for clarity.

(361) IRM 3.14.1.7.6.1(5) d - Added 'use reason code 300 in the last box on CC ADJ54.' Needed due to PL 119-39 to track math setting math errors.

(362) IRM 3.14.1.7.6.1(5) e - Added 'print CC IMFOLR and the CC ADJ54 adjustment screen after transmitting (or page up) before moving to another screen' for clarity and to prevent unnecessary files pages.

(363) IRM 3.14.1.7.6.1(5) f - Added 'monitor the case until the adjustment posts', in order to track the new DLN.

(364) IRM 3.14.1.7.6.1(5) g - Added procedures on preparing the package for Form 9856 and route to Files. Also removed refundable 2021 portion for Child and Dependent Care, Health Coverage Tax Credit, and First-Time Homebuyer Credit due to expiration. Finally, moved the note here that was previously below the caution.

(365) IRM 3.14.1.7.6.1(6) - Changed if to when making an instead of the adjustment and added with a paper return and removed the incorrect without the original return.

(366) IRM 3.14.1.7.6.1(6) a - Added the previous (b) to this line for explanation as it is not an action item as the remaining letters.

(367) IRM 3.14.1.7.6.1(6) b - Moved previous (d) here to follow processing order.

(368) IRM 3.14.1.7.6.1(6) c - Moved previous (c) to (d) and added keep the paper return in NR and monitor the case until the adjustment posts and added citation for Controlling Cases, 3.14.1.7.2.

(369) IRM 3.14.1.7.6.1(6) d - Moved previous (c) here to follow processing order.

(370) IRM 3.14.1.7.6.1(6) e - Added complete Form 9856 with the new DLN, attach paper return behind it and route to Files.

(371) IRM 3.14.1.7.6.2(1) - Added Top Offset citation to last bullet.

(372) IRM 3.14.1.7.6.3(1) - Added 'are input onto CC ADJ54 the response screen to CC REQ54. Reason codes are three digit codes that explain the reason an account is being adjusted in IDRS'. Also moved the caution from below (c) to directly below the paragraph and added only for clarity. Removed appear on adjustment notices etc. and added that information to (2 c).

(373) IRM 3.14.1.7.6.3(2) - Added 'each item that is adjusted on an account and each applicable reason must be input as a reason code on CC ADJ54.'

(374) IRM 3.14.1.7.6.3(2) a - Added choose all the reason codes and the area(s) affected and impacted by the adjustment. This was previously (1a).

(375) IRM 3.14.1.7.6.3(2) b - Added 'use at least one, but no more than nineteen reason codes with a CC REQ54/ CC ADJ54 adjustment.' This information was previously 3 reason codes and was in (1b).

(376) IRM 3.14.1.7.6.3(2) c - Added 'all reason codes that are input on the ADJ54 screen will create an explanation paragraph to the taxpayer on an adjustment notice and added CP 21 and CP 22 citation. Added an exception that the last box (20 will not print on an adjustment notice but does have tracking purposes for the IRS.

(377) IRM 3.14.1.7.6.3(2) d - Added Exhibit 3.14.1-14, IMF Adjustment Reason Codes (CC ADJ54), and a link to the IMF Job Aid Section 2, which also has IMF adjustment reason codes.

(378) IRM 3.14.1.7.6.4(2) - Added See IRM 3.14.1.6.11.18, Audit Information Management System (AIMS) - Exam Indicator Freeze (–L), for more information.

(379) IRM 3.14.1.7.6.4(3) - Added 'the priority code will' bypass 'in this instance' to clarify what the code is used for. Also added a link to the 6209, Section 4 for DLN information regarding TC 170 and TC 171 with certain doc codes.

(380) IRM 3.14.1.7.6.4(4) - Added 'this is rare in Notice Review but can happen when a timely filed return is delayed in pipeline processing. See IRM 20.2.4.8.3<, 45-Day Rule, and its following sections for more information.

(381) IRM 3.14.1.7.6.5(1) - Removed the first bullet as it is stating the same information as the last bullet with CP notices that are not citable due to missing alpha information.

(382) IRM 3.14.1.7.6.5(3) - Corrected the table and deleted IRC 6303 note due to PL 119-39 processing changes, changed the last column which states description and also clarified the procedures for each.

(383) IRM 3.14.1.7.6.6(1) - Added 'a posting delay code is a one-digit code used to delay the posting of a transaction, usually, to allow another transaction to post first'.

(384) IRM 3.14.1.7.6.6(2) - Added 'posting delay codes should be used only when it is absolutely necessary to adjust the timing of when transactions post. Avoid using posting delay codes unless a change to the default posting schedule is needed for a specific reason'.

(385) IRM 3.14.1.7.6.6(3) - Added 'use a posting delay code to delay the posting of a transaction by up to six cycles (input is one character 1-6). The posting delay code is input in field PSTNG-DLAY-CD>_ on IDRS'.

(386) IRM 3.14.1.7.6.10(4) - Corrected wrong source document input information for blocking series 77 and 78. Under blocking 77 added a note 'scanned paper returns (visible as MeF documents) should be treated as efile documents for blocking series and source document processes'.

(387) IRM 3.14.1.7.7(2) b - Added 'use of ADD34 (Doc Code 34) is designed to aid in preventing unpostables'.

(388) IRM 3.14.1.7.7(4) - Deleted outdated credit transfer information from before mandatory use of IAT Credit Transfer Tool.

(389) IRM 3.14.1.7.8(3) - Restructured the sentence to make it clear why a CP 14 must be sent to the taxpayer.

(390) IRM 3.14.1.7.8(5) - Added CC NRP97 to LCF for clarification.

(391) IRM 3.14.1.7.8(6) - Added TC 29X to clarify the doc 54 adjustment and added the use of hold codes determine if an additional notice will generate.

(392) IRM 3.14.1.7.8(7) - Changed notice elements to account conditions and these elements to the changes to the account to reduce confusion.

(393) IRM 3.14.1.7.8(8) - Removed citations that will not work correctly due to requiring alphas and adding 'corresponding alpha'.

(394) IRM 3.14.1.7.8(9) a - Added 'do not use a hold code 4 unless required as a -K freeze will set' and added a citation for 3.14.1.6.11.16.

(395) IRM 3.14.1.7.8(9) c - Replaced REQ54 with adjustment for clarity and removed citations from the exceptions that will not work correctly due to requiring alphas.

(396) IRM 3.14.1.7.8(10) - Added examples for an in and out credit transfer.

(397) IRM 3.14.1.7.8(11) - Changed underpaid to balance due to match common language.

(398) IRM 3.14.1.7.8.3(1) a - Changed match the taxpayer figures to returning to the taxpayer's figures, changed held to intercepted, both for correcting NR language.

(399) IRM 3.14.1.7.8.3(1) b - Changed the example from returning to adjusting the account to taxpayer figures after identifying a processing error.

(400) IRM 3.14.1.7.8.3(1) c - Deleted taxpayer received an erroneous notice; added an example of an erroneous, unnecessary notice.

(401) IRM 3.14.1.7.8.3(1) e - Changed the incorrect will be reprocessed to meets void criteria due to RIVO impact.

(402) IRM 3.14.1.7.8.3(3) - Deleted prior (3) did not apply to voiding notices.

(403) IRM 3.14.1.7.8.3(4) - Deleted did not apply to voiding notices.

(404) IRM 3.14.1.7.8.4(1) - Changed some to these and removed which to remove ambiguity. Removed to other than the taxpayer figures and the exception that hold code 3 or 4 should not be used when increasing the tax above the amount shown of the taxpayer's return as originally filed. Select Label 1. Also removed not regarding overpaid increase and labeling the notice. This information is incorrect due to PL 119-39 impact, and because of a REQ54 adjustment as a retype is required no matter the reason for the module balance change. Added a bullet for math error notice processing due to PL 119-39 impact. Changed the sentence to retype when any entity changes and another change is also required or if any of the following apply. Added two bullets for math error notice process changes for retyping due to PL 119-39. Finally, added a bullet for taxpayer figure changes, a change in credit interest, and an example for the credit interest retype conditions.

(405) IRM 3.14.1.7.8.4(2) - Added an amount less to clarify when to change the Pay by Date and a paragraph for retyping math error notices with a pending adjustment that can be easily retyped.

(406) IRM 3.14.1.7.8.4(2) - Added new paragraph (2) to state that the Pay by Date must be changed if the original balance due was $100,000 or more and is now less than $100,000. IPU 26U0350 issued 03-20-2026.

(407) IRM 3.14.1.7.8.4(3) - Added a paragraph for retyping math error notices with a pending adjustment that cannot be easily retyped.

(408) IRM 3.14.1.7.8.4(4) - Added a paragraph for PL 119-39 impact while increasing an overpayment.

(409) IRM 3.14.1.7.8.4(5) - Added the words 'an amount' for clarity.

(410) IRM 3.14.1.7.8.4(5) b - Moved the exception to below (8) regarding history items.

(411) IRM 3.14.1.7.8.4(6) - Added the 'taxpayer is unaware of the ES penalty'.

(412) IRM 3.14.1.7.8.4(7) - Added a note stating that a TPNC 100 will always require a retype, changed five or more TPNCs to fifteen or more TPNCs due to PL 119-39 impact, and added hold code 3 or 4.

(413) IRM 3.14.1.7.8.4(8) - Moved the history item exception for TPNCs here from (5) b. Added a note for PL 119-39, Math and Taxpayer Help Act, Notice Impact, and a caution for hold code changes when a math error notice needs an adjustment.

(414) IRM 3.14.1.7.8.4(8) b - Moved the exception previously here to (11).

(415) IRM 3.14.1.7.8.4(10) - Added a note that TPNC 100s will always require a retype and if a TPNC 100 is not retyped a blank paragraph will be sent on the taxpayer notice. Also, changed five to fifteen for key 061 TPNCs.

(416) IRM 3.14.1.7.8.4(11) - Added the exception that a history item is not needed for a TPNC only change.

(417) IRM 3.14.1.7.8.5(1) - Deleted the caution due to processing changes from PL 119-39.

(418) IRM 3.14.1.7.8.5(2) - Deleted prior (2) due to processing changes from PL 119-39. Added an exception for SPACK notices. Added 3.14.1.7.5, Entity Adjustments citation.

(419) IRM 3.14.1.7.8.5(3) - Added choose disposition L to label and a maximum of 2 labels may be selected.

(420) IRM 3.14.1.7.8.5(4) - Changed figure to sections as the label figures have been removed due to 508 compliance. Added some labels require filling information and provided an example and the corresponding OLNR data.

(421) IRM 3.14.1.7.8.5(5) - Added a paragraph for pending credit transactions and possible unpostable impact.

(422) IRM 3.14.1.7.8.5(6) - Added information for a pending adjustment on a math error notice to only label if reviewing the notice after 12 PM LCT on Thursday. Also added PL 119-39 impact and processing information.

(423) IRM 3.14.1.7.8.5(7) - Moved the SPC information from the prior (4) to a separate paragraph for impact.

(424) IRM 3.14.1.7.8.5(8) - Clarified labels should only be used as approved for the situations listed.

(425) IRM 3.14.1.7.8.5(9) - Changed input a history item to 'use CC ACTON to enter a history item on the notice module and added an example.

(426) IRM 3.14.1.7.8.5.1(1) - Added written verbiage and deleted Figure 3.14.1-13 for Label 1 for better 508 compliancy. Also, added a note do not use Label 1 on an adjustment input by Notice Review when increasing an overpayment and combined it with the caution.

(427) IRM 3.14.1.7.8.5.1(2) - Changed Adjustments/Correspondence in the note to Accounts Management or 1040X units to reflect current terms. Also, added bullet list for clarity and changed the exception with correct Credit/Item Reference number phrase and added 3.14.1.7.6.9 citation. Added a note that a TC 290 does not contain a credit or item reference number an adjustment notice will not generate. Moved the data previously in (1) regarding pending transactions here. Also added a reminder regarding review of math error notices with pending adjustments.

(428) IRM 3.14.1.7.8.5.1(3) - Moved information about Notice Review tax examiner input to its own paragraph.

(429) IRM 3.14.1.7.8.5.1(4) - Added steps for documenting a note in AMS.

(430) IRM 3.14.1.7.8.5.1(5) - Changed the information regarding amended returns from a note to a paragraph to impact.

(431) IRM 3.14.1.7.8.5.1(6) - Moved the information regarding worked by another Notice Review tax examiner to a separate paragraph for impact.

(432) IRM 3.14.1.7.8.5.2(1) - Added written verbiage and deleted Figure 3.14.1-14 for Label 2 for better 508 compliancy.

(433) IRM 3.14.1.7.8.5.2(2) c - Removed incorrect citation for CP 21 without an alpha.

(434) IRM 3.14.1.7.8.5.3(1) - Added written verbiage and deleted Figure 3.14.1-15 for Label 3 for better 508 compliancy.

(435) IRM 3.14.1.7.8.5.3(2) - Added a caution to never Label 3 math error notices due to PL 119-39 impact. The notice should be retyped to show all pending payments and credits and applicable interest and penalties.

(436) IRM 3.14.1.7.8.5.4(1) - Added written verbiage and deleted Figure 3.14.1-16 for Label 4 for better 508 compliancy.

(437) IRM 3.14.1.7.8.5.4(2) - Added a caution to never Label 4 math error notices due to PL 119-39 impact.

(438) IRM 3.14.1.7.8.5.5(1) - Added written verbiage and deleted Figure 3.14.1-17 for Label 5 for better 508 compliancy.

(439) IRM 3.14.1.7.8.5.5(1) - Updated timeframe for TC 570 from 6 P.M. local time to 5 P.M. ET. to match the IMF Master File reconciliation runs. IPU 26U0455 issued 04-20-2026.

(440) IRM 3.14.1.7.8.5.5(1) - Added exception for direct deposit, PATH Act, and other TC 570 blocking freezes. IPU 26U0221 issued 02-10-2026.

(441) IRM 3.14.1.7.8.5.5(2) - Deleted prior (2) and added in processing year 2027 do not use Label 5 on math error notices unless a TC 846 refund has already posted.

(442) IRM 3.14.1.7.8.5.5(2) - Added new paragraph for new 1- freeze and P- freeze with TC 841 with a blocking of TC 841 77716 and the impact to notice disposition. IPU 26U0221 issued 02-10-2026.

(443) IRM 3.14.1.7.8.5.5(3) - Deleted Figure 3.14.1-17 for Label 5 for 508 compliancy; deleted the remainder of the prior (3); added ‘this label is not approved for use on a math error notice unless stated as such in the IRM, due to PL 119-39 legislation’.

(444) IRM 3.14.1.7.8.5.5(3) - Added new paragraph for PATH Act impact if reviewing before February 15 each year. IPU 26U0221 issued 02-10-2026.

(445) IRM 3.14.1.7.8.5.5(4) - Deleted prior (4) due to revocation of Label 5 usage.

(446) IRM 3.14.1.7.8.5.6(1) - Changed the second bullet to clarify an additional notice will not generate and removed the adjustment information. Changed the third bullet to bold additional refund and added a note emphasizing that Label 6 should not be used when inputting a REQ54 adjustment. IPU 26U0221 issued 02-10-2026.

(447) IRM 3.14.1.7.8.5.6(1) - Added written verbiage for Label 6 for better 508 compliancy; deleted unlinked Figure 3.14.1-18 citation.

(448) IRM 3.14.1.7.8.5.6(2) - Changed the note to disregard input and clarify Label 6 does not apply if an adjustment is involved.

(449) IRM 3.14.1.7.8.5.6(2) - Added a reminder to never prevent the current cycle refund from generating when increasing the taxpayer's overpayment. IPU 26U0221 issued 02-10-2026.

(450) IRM 3.14.1.7.8.5.6(3) - Deleted the reminder as it no longer applies due to PL 119-39 legislation.

(451) IRM 3.14.1.7.8.5.6(3) - Added new paragraph for new 1- freeze and P- freeze with TC 841 with a blocking of TC 841 77716 and the impact to notice disposition. IPU 26U0221 issued 02-10-2026.

(452) IRM 3.14.1.7.8.5.6(4) - Deleted Figure 3.14.1-18 for Label 6 for better 508 compliancy.

(453) IRM 3.14.1.7.8.5.6(4) - Added new paragraph to explain TC 570 with 55514 and 55528 blocking and impact to refunds and application of Label 6. IPU 26U0221 issued 02-10-2026.

(454) IRM 3.14.1.7.8.5.7(1) - Added written verbiage for Label 7 for better 508 compliancy.

(455) IRM 3.14.1.7.8.5.7(2) - Added 'if the overpayment is refunding or has already refunded before the pending transaction posts, refer to lead for routing to the originator for possible unpostable or erroneous refund processing' to clarify that the originator should make the correction.

(456) IRM 3.14.1.7.8.5.7(2) b - Deleted Figure 3.14.1-19 for Label 7 for 508 compliancy.

(457) IRM 3.14.1.7.8.5.8(1) - Added written verbiage for Label 8 for better 508 compliancy.

(458) IRM 3.14.1.7.8.5.8(2) - Deleted Figure 3.14.1-20 for Label 8 for 508 compliancy.

(459) IRM 3.14.1.7.8.5.9(1) - Added written verbiage for Label 9 for better 508 compliancy.

(460) IRM 3.14.1.7.8.5.9(2) - Deleted Figure 3.14.1-21 for Label 9 for better 508 compliancy and corrected CC INTSTD typo in the note.

(461) IRM 3.14.1.7.8.5.10(2) - Moved previous (1) to match the rest of the label section format.

(462) IRM 3.14.1.7.8.5.11(1) - Added written verbiage for Label 10 for better 508 compliancy.

(463) IRM 3.14.1.7.8.5.11(2) a - Added an exception that 10H should be used with CP 14H.

(464) IRM 3.14.1.7.8.5.11(3) - Deleted Figure 3.14.1-22 for Label 10 for better 508 compliancy.

(465) IRM 3.14.1.7.8.5.12(1) - Moved (1) to (2) to match the rest of the label section.

(466) IRM 3.14.1.7.8.5.12(2) - Moved (2) to (1) to match the rest of the label section.

(467) IRM 3.14.1.7.8.5.13(1) - Added written verbiage for Label 11 for better 508 compliancy.

(468) IRM 3.14.1.7.8.5.13(2) - Deleted Figure 3.14.1-23 for Label 11 for better 508 compliancy.

(469) IRM 3.14.1.7.8.5.14(1) - Added written verbiage for Label 12 for better 508 compliancy.

(470) IRM 3.14.1.7.8.5.14(2) - Deleted Figure 3.14.1-24 for Label 12 for better 508 compliancy and changed the use instances to an easier to read bullet point list.

(471) IRM 3.14.1.7.8.5.15(1) - Added written verbiage for Label 13 for better 508 compliancy.

(472) IRM 3.14.1.7.8.5.15(2) - Deleted caution as Notice Review does not work collection notices any longer, also deleted Figure 3.14.1-25 for Label 13 for better 508 compliancy.

(473) IRM 3.14.1.7.8.5.16(1) - Added written verbiage for Label 14 for better 508 compliancy.

(474) IRM 3.14.1.7.8.5.16(2) - Removed or from the second bullet as it made the statement confusing, and also the incorrect date format. Added the correct number format for OLNR.

(475) IRM 3.14.1.7.8.5.16(3) - Deleted Figure 3.14.1-26 for Label 14 for better 508 compliancy.

(476) IRM 3.14.1.7.8.5.17(1) - Added written verbiage for Label 15 for better 508 compliancy.

(477) IRM 3.14.1.7.8.5.17(2) - Deleted Figure 3.14.1-27 for Label 14 for better 508 compliancy.

(478) IRM 3.14.1.7.8.5.18(1) - Added written verbiage for Label 16 for better 508 compliancy.

(479) IRM 3.14.1.7.8.5.18(2) - Deleted Figure 3.14.1-28 for Label 16 for better 508 compliancy.

(480) IRM 3.14.1.7.8.5.18(3) - Added per SME request 'the money amount field of the label should be the amount of the refund the taxpayer needs to return, the erroneous portion'.

(481) IRM 3.14.1.7.8.5.19(1) - Added written verbiage for Label 17 for better 508 compliancy.

(482) IRM 3.14.1.7.8.5.19(2) - Added a bullet for if the notice is a math error and is being reviewed after 12 PM LCT Thursday.

(483) IRM 3.14.1.7.8.5.19(3) - Deleted Figure 3.14.1-29 for Label 17 for better 508 compliancy. Added a bullet if the notice is a math error, being reviewed before 12 PM LCT Thursday, and citations for PL 119-39 and Retyping Notices.

(484) IRM 3.14.1.7.8.5.20(1) - Updated Label 18 to match programming changes and added written verbiage for better 508 compliancy.

(485) IRM 3.14.1.7.8.5.20(2) - Deleted Figure 3.14.1-30 for Label 18 for better 508 compliancy. Added a bullet list to clarify the situations to apply Label 18.

(486) IRM 3.14.1.7.8.5.21(1) - Added written verbiage for Label 19 for better 508 compliancy.

(487) IRM 3.14.1.7.8.5.21(2) - Deleted Figure 3.14.1-31 for Label 19 for better 508 compliancy.

(488) IRM 3.14.1.7.8.7(1) - Added or a quality review error has occurred. Moved the list of occurrences to (2).

(489) IRM 3.14.1.7.8.7(2) - Added 'PL 119-39 impacted math error notice cannot be easily retyped and must be held until transactions have posted'.

(490) IRM 3.14.1.7.8.7(7) - Added reporting requirements for held notices.

(491) Exhibit 3.14.1-2 - Corrected list number from 15 to 14 per reviewer feedback.

(492) Exhibit 3.14.1-3 - Added missing than to clarify less than 100% of requested amount.

(493) Exhibit 3.14.1-14 - Added new exhibit for IMF adjustment reason codes.

(494) Editorial changes made throughout the IRM: corrected typo for National Job Aid from 2533-002 to 2534-002 (links were correct), broken links, missing citations, corrected publication to Pub for automatic citation function, corrected CP citations when alpha characters are required, replaced their and you when it was incorrect, spacing, and grammar.

(495) Editorial changes made throughout the IRM: corrected abbreviation for the One Big Beautiful Bill Act from OBBA to OBBBA, broken links, and spacing issues before commas and added missing citations. IPU 26U0221 issued 02-10-2026.

(496) Editorial changes made throughout the IRM: corrected citations, punctuation, and updated different types of "pay by date" to Pay by Date format. IPU 26U0350 issued 03-20-2026.

Effect on Other Documents

IRM 3.14.1, dated October 30, 2025 (effective January 1, 2026), is superseded. The following IRM Procedural Updates (IPUs), IPU 26U0221 issued 02-10-2026, IPU 26U0350 issued 03-20-2026, IPU 26U0455 issued 04-20-2026, and IPU 26U0723 issued 07-24-2026, have been incorporated into this IRM.

Audience

Individual Master File (IMF) Submission Processing Campuses and Notice Review tax examiners

Effective Date

(01-01-2027)

Scott Wallace
Director, Submission Processing 
Taxpayer Services