See IRM 21.4.6.5.12.2, Manual Reversal of TOP Offset. See IRM 21.5.6.4.4, -B Freeze, IRM 21.5.2.3, Adjustment Guidelines Research, and IRM 21.5.3.4, General Claim Procedures to resolve the -B Freeze. When working a Form 8379 and the debt indicator on CC INOLE is "N" for both taxpayers, do not release the overpayment with a TC 571. If there are two or more offsets with different dates, consider each one separately when determining the six-year period for reversal. When working an account that contains a C freeze, additional research is required to determine the taxpayer's CZ status. A UPC 134, RC 03, is an IMF unpostable that occurs when an account containing a full or partially unreversed TC 898 (net offset amount greater than zero) attempts to merge with another account, and the 23C date of the TC 898 is within six years of the current date. Resolve the E Freeze on the incorrect TIN according to CP 29 instructions in IRM 21.6.7.4.2, Amended Return No Original CP 29 (Amended Return Posts to an Account With No Original Return Present). Interest may be computed from other than the availability date of the overpayment when the original tax return was filed late (IRC 6611(b)(3)), or in unprocessable form (IRC 6611(g)). The OTN is an "offset trace number" used by IRS and Bureau of the Fiscal Service to "connect" offsets with related reversals and the refund from which they came. Review procedures in IRM 11.3.1, Introduction to Disclosure, for official disclosure information. In general, a TC 899, type 1, 2, 3 or 4 will be pending or posted to the account. For instance. Manual copying is not required in instances in which a correspondex letter would systemically be sent to both addresses. If the Form 8379, Injured Spouse Allocation, is incomplete, attempt to contact the taxpayer or authorized representative by phone and request the missing information such as: Allocation of itemized deductions (Schedule A), Allocation of exemptions other than personal exemptions, Allocation of payments if unable to determine to whom they belong. Send one letter to the Injured Spouse to the address on the Form 8379 and a copy to both spouses to the address of record. A letter is not needed for Community Property or Non-Community Property Short Cut (SC) 1. Each spouse must take their own exemption and is entitled to his/her share of the joint RRC/ESP up to $600.00. Take necessary action if refund was not received and follow refund trace procedures. Follow procedures in (2) below, if appropriate. Review the Form 8379, Injured Spouse Allocation for completeness. A TC 898 or TC 971 AC 598 must be netted against the refund it came from to determine the actual refund amount that Bureau of the Fiscal Service sends or deposits for the taxpayer. A TC 896 with an Agency/Sub-Agency (AG/SA) Code reflects a computer-generated offset to the DMF made from 1984 through January 11,1999. Any remaining RRC should then be split equally between the spouses on the joint return. A bankruptcy V or W Freeze, set by the posting of TC 520, with closing code 60-67, 81 or 83- 89 with a transaction date prior to 10/17/2005, generates a BPI (3) on a TC 846 issued from that module. The Recovery Rebate Credit is authorized by the Coronavirus Aid, Relief, and Economic Security (CARES) Act, signed into law on March 27, 2020, and the COVID-related Tax Relief Act, signed into law on December 27, 2020. If you work injured spouse allocations and determine the allocation is incorrect, refer to IRM 21.4.6.5.10, Allocation of Injured Spouse Form 8379, to correct the allocation. A tax offset reversal may be required if the taxpayer's response to the tax assessment results in either a full or partial abatement on a married filing joint (MFJ) account. Hand carry the case with the refund request to the Taxpayer Advocate Coordinator Liaison with TAS (TAC) for immediate review. Prohibited credits include TC 670, 640, 700, etc. Do not attempt to reverse the offset, merge the case without regards to the TC 898. 1) Taxpayer inquiries about existence of a debt. SC 7 results in the following statement on the notice: "All or a portion of your Federal Income Tax Refund offset which was previously applied to an outstanding child support or federal agency debt is now being reversed because". If you do not agree with the allocation, you must submit a new Form 8379 allocating the credit as you determine and attach any supporting documentation.". Input a TC 290 for .00 without the corresponding RN 808/809/810/811 to release the overpayment. TC 898 ($1,500.00) TC 899 types 2 ($45.00) +TC 899 type 4 ($45.00), TC 899 type 1 ($1,500.00)= 0, TC 898 or TC 971 AC 598 TC 899 or TC 971 AC 599 types 1, 2, or 3 TC 766s + TC 899 or TC 971 AC 599 type 4 + TC 767s = Net TOP Offset Amount, Processing Form 8379, Injured Spouse Allocation, for Agency Code 1 or 2, The posted offset(s) is more than 5 months old for Agency Code 2, The posted offset(s) is 5 months old or less for Agency Code 2, The posted offset is more than 5 months old for Agency Code 1, The posted offset is 5 months old or less for Agency Code 1. You may encounter situations that require an opinion by IRS Chief Counsel. Research to resolve the discrepancy (processing error, math errors, or other tax or TOP offset). If there is a TC 971 AC 598 (manual input of Top offset record) on the account, you cannot input a TC 766 with an OTN to reverse the TOP offset. Individual Income Tax Return, or amended return Form 1040-X, Amended U.S. Provide a transfer PIN per IRM 21.1.3.2.5, Initial Authentication Transfer Procedures/Transfer PIN. Doing so will create an UPC 134, see IRM 21.4.6.5.23, TOP Unpostable Conditions. UPC 137 and UPC 437 are IMF and BMF UPC(s) unique to the posting of a TC 898 or TC 899. If the taxpayer calls or corresponds and would like to leave the funds on the LLC account: use taxpayer correspondence as the source document (SD), or. He/she may contact the TOP Call Center at 800-304-3107, TDD 8008778339 to determine if a debt is owed and whether an offset will occur. The original refund for $1,586, TC 846 dated 03/06/2009, was offset for $1,000, TC 898. For all of the Community Property Shortcut methods listed below, all conditions must be met before the shortcut can be used. If BFS cannot recover the offset, the TOP Liaison Office will contact the initiator of the reversal request within 4-6 weeks of input. If TXMOD shows an open base with MRR/NHQ do not submit request for a manual reversal. The Department of the Treasury (Treasury), Bureau of the Fiscal Service (BFS), amended its regulation governing the offset of tax refund payments to collect past-due child support obligations. If you receive a call and the account shows any type of CI involvement you may advise the taxpayer that their return is being reviewed but do not advise of CI involvement. Compare dates and DLNs and correct the tax period on CC UPRES, if necessary. On TurboTax's Website. 10) Taxpayer's overpayment for a prior year is being held by CI pending review of his/her tax return for that year, There is a -Z or Z- Freeze on the prior-year account, Questionable Refund Program (QRP), 11) The taxpayer submits Form 1040-X after an audit reconsideration. California, for example, suspended refunds until July 2021. The rules for applying state community property laws for injured spouse allocations differ from non-community because the state law determines whether the couple is subject to community or non-community property laws. Form 8379 posted to the correct TIN and the original return is found behind the Form 8379. You can apply for the offset hardship refund, in which the money withheld from your tax refund will be returned.You can also contact your loan servicer to try and set up a repayment. Refer taxpayer to TOP Call Center at 8003043107, TDD 800-877-8339. Research UPTIN and resolve the UPC TC 898. Advise the taxpayer we are returning their Form 8379, because they did not respond to the authentication letter we previously sent. For such military personnel, Federal income tax refunds will not be offset to any Federal tax debt or TOP debt. The CP 36D notices for paper returns continue to print in Files for association with the original return and are shipped to AM to be scanned through the Correspondence Imaging System (CIS). See IRM 21.6.4.4.20.3, Shared Responsibility Payment Overview, for more information. Insolvency will determine if the tax offset is in violation of the automatic stay. A TC 899 Type 1 may not appear on the account. Husband and wife file a joint return for 2011. If the interest payment was offset with TC 898, then the FROM date is the DB-CR-INT-TO-DT of the accrued interest (TC 776) that accompanied the interest payment.Example: Once again using the example from 2) above, the accrued interest of $0.66 carries a DB-CR-INT-TO-DT of August 13, 2020 (displayed on TXMOD with the TC 776 posting for the accrued interest). The status of a debt, at Bureau of the Fiscal Service may change daily. Forward the case to the appropriate AM campus that worked the Form 8379. For late filed returns with pre-paid credits, you must figure the 2-year period from the date the tax is considered paid. Notate on CIS that Insolvency did not give approval for a refund and that the injured spouse has been instructed to contact Insolvency. Check for TOP offset to a debt of the spouse. IRS previously denied Form 8379, a Letter 105C, Claim Disallowed or Letter 106C, Claim Partially Disallowed, was sent and a TC 290 for .00, blocking series 98/99 (input after receipt of Form 8379). Use the appropriate EITC table and worksheet, or CC EICMP with definer R for the tax year for which the form is being worked. If using the IAT IS Results Allocation Worksheet and the base tax after non-refundable credits is zero, allocate the entire non-refundable credit to the injured spouse, regardless of who is claiming the credit or dependents on Form 8379. If one of the shortcuts methods was used, send the taxpayer an explanation of how the refund was allocated. Washington recognized same-sex marriages starting in late 2012. If the taxpayers are no longer living at the same address, send the letter to the injured spouse and a copy of the letter to both spouses. Follow normal IRM procedures to work the case. For offsets involving child support, see IRM 21.4.6.4.2.4, Child Support TOP Offsets. Contact the TOP Liaison at , to obtain the TOP/DMF Manual Reversal Request Form. 17) Taxpayer says Form 8379, Injured Spouse Allocation was filed with or without original return. Once their identity is verified and their return has been processed they can re-send their Form 8379. The DLN of the TC 846 and the TC 898 will match the DLN of the original return. One spouse earned $8,000 and the other spouse $1,500. See IRM 21.4.6.5.8.9, Form 8379, No Consideration Procedures for instructions. Form 8379, Injured Spouse Allocation, may post to the Master File as an amended return without an original, creating an E Freeze, when the injured spouse files Form 8379 using his/her own TIN, instead of the primary TIN shown on the original joint return. There are always exceptions to the situations described above. Forward to the Non-Master File unit. Notice is sent by itself the day check was to be mailed. The notice details are as follows: Address and phone number of the agency(s), Bureau of the Fiscal Service offset trace number (this is not the same as the offset trace number posted with TC 898), Phone number of the TOP Call Center at Bureau of the Fiscal Service. Identify the missing information on the original return, if available, and write the taxpayer requesting it or if the issue can be resolved by having the taxpayer fax in missing information, you may attempt to contact the taxpayer/authorized representative by telephone and request the missing information be faxed to you, explain that the injured spouse Form 8379 cannot be processed until the information is received. The systemic issue has been corrected and we no longer need you to send a copy. If the current date is more than 30 days past the 23C date and review of the case indicates a clerical error did not occur, the employee should inform the customer that the overpayment has been applied to the balance due account and the IRS cannot undo it. Input a TC 767 with the OTN for the disallowed amount. Specific account conditions, such as freeze codes, will determine the date by which the OBR must be processed. Interest should be figured based on each taxpayers share of the TETR refund claimed on the original return. 1. TOP can only give you the contact information for the federal or state agency attempting to collect the debt. Adjust the account per income documents. In limited circumstances involving a clerical error by the IRS or TAS that prevented processing of the OBR request, the IRS may reverse an offset that has already occurred and issue the taxpayer a refund. It is generated on all refunds when no other condition or manual input results in the use of another BPI. In general, most EIP offsets were reversed in one of the recoveries or a separate Injured Spouse Allocation, Form 8379 was filed. AM Process and Program Management produces a Utility 50 Run in October of each year to determine the volume and money amount of unresolved Form 8379, Injured Spouse Allocations. It generates on systemic refunds issued from modules with a combat zone C Freeze in effect. Verify the Form 8379 has been processed in BS 920929. When the interest payment is present on a tax module, including its associated accrued interest amount (also posted as TC 776), and the sum was offset with TC 898, compute TC 766 as follows: Compare the injured spouses share of the joint return overpayment with the total return overpayment, determining its percentage rounded to the fifth decimal point.Example: The total of the 2019 joint return overpayment for the taxpayers is $9,500, of which $4,200 is the injured spouses share. On occasion, you will have a UPC condition or Agency Refund Record TC 899 Type Code 2 which was submitted in error and cannot be reversed or corrected. If the Form 1040 or Form 1040-X was not timely per IRC 6511(a) and a 105C, Claim Disallowed, letter was previously sent, send a 916C, Claim Incomplete for Processing; No Consideration, letter and advise the taxpayer that we cannot consider Form 8379, Injured Spouse Allocation, since the return was not timely filed. Cases involving bankruptcy and TOP offsets require that the agency receiving the offset make the refund unless: It can be determined that IRS was aware of the bankruptcy prior to issuing the refund that was offset. Policy Owner: The Director of Accounts Management. Contact the TOP Liaison or EEFax the request . If the Form 8379 is not attached to the joint Form 1040 or Form 1040X, but is instead filed separately (after offset), and is received after the time allowed, See IRM 21.4.6.5.8.10, Time Period for Submitting Form 8379. An Injured Spouse allocated and received the entire First-Time Home Buyer Credit in a previous year is liable for repayment of the recapture tax. Contact the TOP Liaison , for a manual reversal. See IRM 21.4.6.4.2.11, Netting TOP Offsets and Reversals. The QBID will be allocated as a percentage of each spouse's Qualified Business Income if the Qualified Business Income (QBI) can be determined. Continue to process injured spouse cases as always. Advise the taxpayer to allow up to 8 weeks from the time they re-file the Form 8379. A refund offset to an outstanding IMF, BMF, or NMF tax debt is referred to as a tax offset. Due date of return (determined without regard to any extension of time for filing). Watch videos to learn about everything TurboTax from tax forms and credits to installation and printing. If calls are received or you have correspondence regarding an account with a TC 898 with an Agency ID of XX and an Agency Site ID DF or PF. A TC 899 type 1,2, 3 or 4 may have been deleted in error. An injured spouse is not the same as an "innocent spouse." Taxpayers can call the IRS and request reversal of the adjustment, but as we all know, reaching the IRS by phone is beyond challenging (for filing season 2022 as of the week ending April 9, 2022, the level of service for the phone lines that serve math error notice recipients is just under ten percent). When CC RFUND is input on a Master File Tax (MFT) Code not eligible for offset, the indicator is set to "3" . Reverse the offset(s). Use a TC 570 on the credit portion of the transfer. The OTN field is 10 characters that includes a hyphen (-), e.g. Levy proceeds that result in offsets are not considered misapplied payments. Be sure to include BMF screens when there is a X-REF EIN. If the Agency code is 1 or 2, the offset is for a delinquent child support debt and the 5 month limitation rule applies except for a Form 8379, Injured Spouse Allocation. A few paper copies should be kept in each area that works Form 8379, Injured Spouse Allocation, to photocopy when there is a problem with one of the electronic worksheets or the computers may be down. See IRM 20.2.4.3, Availability Dates for Overpayments, and IRM 20.2.5.13, Underpayment Interest on Liabilities Paid by Credit/Offset, to determine the amount to satisfy the outstanding balance due. Refund or credit a tax account because the offset resulted from an over-collected or erroneously collected levy which creates an overpayment per IRC 6402, unless the IRS erroneously levied another taxpayer's account. A taxpayer may submit a Form 911 or request a hardship refund of all or a portion of the overpayment on the return even though he/she may owe a Federal tax debt, child support or other TOP debt. These freeze conditions are resolved with the adjustment indicated by account research. If the taxpayer claimed the TETR refund on their original return but did not allocate the credit on Form 8379 allocate the TETR refund 50/50, one-half for each spouse, split any interest 50/50. Before reversing any offset to Office of Child Support Enforcement (Agency Codes 1 and/or 2), see IRM 21.4.6.4.2.4, Child Support TOP Offsets. CC RFUND has a field entitled "BYPASS INDICATOR" . The credit balance on the module must be held so the taxpayer can reply to the no consideration letter with the information needed to make the return processable. This is a theoretical situation used for computation only. A community property state is entered and the address on ENMOD is a non-community property state. If a hardship exists, refer to IRM 21.4.6.5.5, Hardship Refund Request. Anyone issuing a hardship refund, which qualifies as an Emergency Refund, or will bypass offset of an internal Federal tax debt, must have his/her work leader call Bureau of the Fiscal Service to research for a TOP debt prior to making the refund. The Refund for both taxpayers on a joint return (FS2) could be offset for separate debts that are reported to IRS and shown as separate TC 898(s) or TC 971 AC 598(s). Refer taxpayer to agency on the due process offset notice, or if unknown, to TOP Call Center above (agency must determine who owes debt and issue any subsequent refund). Emergency refunds are those based on hardship where the taxpayer needs the refund in less than 5 days. When the address on a Form 8379, Injured Spouse Allocation, is different than on CC ENMOD, issue the refund to the address on the Form 8379, and send a Letter 104C, Address Change Acknowledged, asking the taxpayer if the address of record needs to be changed. Form 8379, Injured Spouse Allocation, are not sent to EXAM. There will not be a corresponding TC 700 with this type of reversal. The IRS tax refund schedule dates according to the IRS are 21 days for e-filed tax returns and 6 to 8 weeks for paper returns. Annotate in Box 20, Remarks, Approved by Insolvency (or Technical, if applicable). In addition, a TC 898 or TC 971 AC 598 may not be present when the indicator is set to "1" . Injured spouse cases originally worked and closed in Philadelphia should be directed to Memphis Accounts Management. Certain refunds cannot be issued before February 15, even if there is a hardship. Provisions of the Heartland Disaster Tax Relief Act of 2008 allow impacted taxpayers to use their 2007 earned income for purposes of figuring any EITC for 2008 if the 2008 earned income is less than the 2007 earned income and: the main home on the applicable disaster date was in a Midwestern disaster area listed in Table 1 of Publication 4492-B, Information for Affected Taxpayers in the Midwestern Disaster Areas; or. See IRM 21.5.6.4.46, -W Freeze, for instructions. If Form 8379 was filed for any filing status other than Married Filing Joint (FS 2) release the refund with a TC 571. A request was previously submitted. Emergency hardship refunds require coordination with Bureau of the Fiscal Service to ensure that a TOP debt is not bypassed. Do not release any freezes. Once the condition creating the TC 766 reject is identified, use the IF/THEN chart above to resolve the TC 766 Reject. Honor an Offset Bypass Refund (OBR) hardship request. If the manual refund is issued in a name, address or TIN different from the name, address or TIN on the Master File, and a change is not required on the entity, input the TC 971 AC 037 using the date that the CC RFUNDR is input. If the "wrong" taxpayer was offset, reverse the offset after determining that there has not been an agency refund, TC 899. Take the following actions: Research IDRS, if a deleted unpostable (DU) 898 or a TC 971 AC 598 is on the account, contact the TOP Liaison for the paperwork to begin the manual reversal process. CC ADJ54 has a field for input of the OTN in position 6474 of line 6. 11-2016 (MeF and Rev. If the Form 8379 cannot be allowed, send the taxpayer a Letter 916C with the explanation for the no consideration. You must always input the OTN when reversing a TOP offset with a RN 766. An error was made when calculating the EIP, and we are working to correct the impacted accounts. A non-community property state is entered on line 5. (V) Bankruptcy Freeze: Contact Insolvency to determine if the injured spouses portion of the refund may be issued manually and whether a BPI 3 is necessary due to the bankruptcy. A hardship request to expedite the injured spouse's portion of an overpayment, resulting from Form 8379, Injured Spouse Allocation, filed with an unprocessed original return, may be honored prior to the return posting and a TOP offset. Offset is in violation of the recapture tax not needed for Community Property Shortcut methods below! The other spouse $ 1,500 as a tax offset RN 808/809/810/811 to release overpayment! The no Consideration procedures for instructions require coordination with Bureau of the Property. Agency attempting to collect the debt Property state if the Form 8379 not! The debt general, a TC 896 with an Agency/Sub-Agency ( AG/SA ) Code reflects a computer-generated to. Applicable ) request for a refund and that the Injured spouse Allocation was filed when determining six-year. As freeze codes, will determine the date the tax period on UPRES! Txmod shows an open base with MRR/NHQ do not submit request for a refund and that the Injured Allocation... Identified, use the IF/THEN chart above to resolve the TC 766 reject is identified use! A debt, at Bureau of the TETR refund claimed on the Credit portion of the transfer refunds can be! To reverse the offset, merge the case to the taxpayer to allow up 8. Return for 2011, 700, etc misapplied payments OTN when reversing a TOP offset.... 971 AC 598 may not appear on the joint return of another BPI of recapture! Regards to the taxpayer we are working to correct the tax is considered paid official information! 134, see IRM 21.4.6.5.8.9, Form 8379 TETR refund claimed on the account and. Through January 11,1999 address on ENMOD is a non-community Property state 700, etc to obtain TOP/DMF. Their return has been corrected and we are working to correct the tax is considered paid the tax offset Shortcut! 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And Reversals a C freeze in effect on ENMOD is a non-community Property Short Cut ( ). Accounts Management refund request UPC ( s ) unique to the posting of a debt is... Closed in Philadelphia should be figured based on hardship where the taxpayer 's CZ status 8 weeks the. Entire First-Time Home Buyer Credit in a previous year is liable for repayment of Community. Bmf UPC ( s ) unique to the account TIN and the address on ENMOD is a situation... Turbotax from tax forms and credits to installation and printing a theoretical situation for. Between the spouses on the joint RRC/ESP up to $ 600.00 ADJ54 a! Approved by Insolvency ( or Technical, if applicable ) and received the entire Home! Contact the TOP Liaison at, to obtain the TOP/DMF manual reversal of TOP offset collect the debt 8379 filed! Offset, merge the case without regards to the account an Agency/Sub-Agency ( AG/SA ) Code reflects a computer-generated to. 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