There is an unpostable TC 899 type 4 (agency offset reversal) for $45.00 and then there is another unpostable TC 899 Type 1 (Bureau of the Fiscal Service TOP offset reversal) for $1,500.00 (the full amount of the TC 898). See IRM 21.4.6.4.2.6, TOP Offset Notice, for notice information. You must complete Form 8379 Allocation Worksheet and attach the Form 8379 Allocation Worksheet to the CIS case. Withholding credit is more than reported on the joint return and the income has been reported on the joint return. A CP 45, Reduced Credit Elect is issued to inform the taxpayer of the reduction in the amount of his/her credit elect and the possible need to make additional estimated tax payments. Determine the TC 898 offset to be reversed. Can I track my offset refund? CC RFUND has a field entitled "BYPASS INDICATOR" . Bureau of the Fiscal Service, which administers the Treasury Offset Program, controls the offset of debts under IRC 6402(c)-(f). If a TC 899 is not reflected on the account, contact Bureau of the Fiscal Service to verify the transactions that transpired before any adjustment is made. If the allocation is correct, advise the taxpayer how the allocation was computed. Three or more TC 766s will require a manual refund. A request was previously submitted. When the TC 700 posts to the account, follow normal Injured Spouse processing procedures. Continue to process injured spouse cases as always. AM attempts to resolve the unpostable condition through research before contacting Bureau of the Fiscal Service. The OTN begins with a "1" if the offset was for a primary taxpayer and a "2" if the offset was for a secondary taxpayer. Please allow up to 180 days for the manual reversal to post. When working ID Theft case(s) or when the case involves a fraudulent return that includes an offset to Child Support ( Agency Code 1 or 2), refer to the chart below for processing offset reversals. Territories of Guam and Puerto Rico are also community property jurisdictions (Worked in Philadelphia International). See IRM 21.4.6.5.10 (4) Note. This result is then added to the injured spouses share of the joint overpayment to obtain the TC 766 amount.Example: Continuing the example above, an interest payment of $46.83, plus accrued interest of $0.66 was posted to the 2019 tax module for the taxpayer in cycle 202033 to allow interest on a joint return overpayment of $9,500. The obligation is assessed as a tax on NMF, MFT 59. Always attach the INOLES or IAT Results IS screens for both spouses showing the debt indicator at the time the Form 8379, Injured Spouse Allocation, is worked. Injured Spouse Claim Inform the taxpayer of the actual amount offset from his/her refund and still outstanding. The return due date (determined without regard to any extension of time for filing), the date of the overpayment (as determined in the preceding table), or the return processable date (if the RPD is after the extension date). There are no separate property items in the allocation. Once the tax is assessed (23C date), the overpayment is created and the offset occurs. You will need to do a manual reversal request. RC 5 results from an attempt to post a TC 899 for an amount greater than the net TOP offset amount. Please follow IRM 21.4.6.5.8.4 (5) Note Review the Form 8379 for Completeness regarding when the exemptions and/or the total credits are not allocated. Follow procedures in (2) below, if appropriate. Send the OBR to TAS if the taxpayer requests TAS assistance or if the request meets TAS criteria 1-4 and you cannot resolve the request (or steps taken to resolve) within 24 hours. Earned Income Tax Credit (EITC) must be allocated if the injured spouse has qualifying earned income and EITC was included on the original tax return. The total interest payment of $47.49 ($46.83 + $0.66) was then offset with TC 898. BPI (5) indicates that TOP should bypass all debts for the primary TIN and all debts except child support for the secondary spouse. The American Rescue Plan Act (ARPA) waived the repayment requirement for tax year 2020. The injured spouse must file Form 8379, Injured Spouse Allocation, to request his/her portion of the joint refund. When working Injured Spouse Allocation Cases involving math errors with First-Time Homebuyer Credit, follow procedures in IRM 21.4.6.5.8.3(17)(c), Processing of Form 8379 Injured Spouse Allocation, and IRM 21.5.4.5.7, Math Error with Injured Spouse. Two copies of the CP 36D notice, with a transcript of the account are generated. Injured spouse refunds of tax offsets must not be allowed to generate systemically. Offsets that were inadvertently applied to TOP debts other than child support should be reversed and refunded to the affected taxpayers. Arizona, Idaho, Nevada, and Wisconsin recognized same-sex marriages starting in late 2014. Include BMF screens when there is a X-REF EIN. For ID Theft cases with fraudulent returns follow procedures found in, 4) Processing any case other than injured spouse, The posted offset is to Agency Code 01 and is more than 5 months old, 5) Processing any case other than injured spouse, The posted offset is to Agency Code 01 and is 5 months old or less, Reverse the offset(s).For ID Theft cases with fraudulent returns follow procedures found in. When inputting a TC 766, you can only input an adjustment to withholding or EITC. Offsets that occur during processing year 2016 and beyond will post with the Agency and Sub-Agency Code at the beginning of the Offset Trace Number (OTN). Include taxpayer contact information and any details that the taxpayer gives which may help resolve the case. ECC-MTB searches this file after any applicable tax offsets are determined but before crediting the credit elect amount. Consequently, the name control does not match master file. Change the control base for paper and electronic filed form to category and program code DMFT (40110 Tax Debt). Always capture and/or attach INOLES or IAT Results IS screens for both spouses showing the debt indicator (I), (F), (B) or (N) at the time the Injured Spouse Allocation is being worked. More than 45 days have passed since TC 971, AC 071 was input, and there is no case control. See IRM 21.4.6.5.23.2, UPC 137 or UPC 437. If the Refund Statute Expiration Date (RSED) has expired, see IRM 21.4.6.5.12(4), TOP Offset Reversals. This will allow the reversals to post in one cycle and the overpayment will be systemically refunded in both taxpayers names. Analyze each inquiry carefully to determine the correct course of action. For the X-REF, input the TIN of the person whose name is on the refund. IRS determined that Earned Income Tax Credit (EITC) must be allocated without regard for community property laws. Reprocess the return with a new DLN, BS 920929, before working the allocation. Electronic filed returns can be viewed on CC TRDBV and Modernized e-File (MeF) returns will be displayed in the Return Request Display (RRD) by accessing the Employee User Portal (EUP). Add two days to the date of Input to allow for the two-day suspense for review. The IRS corrected the programming and issued Letter 3064C to advise the taxpayer that they have the option of leaving the transferred funds on the LLC tax period(s) and not having it transferred back to the individual income tax account(s) or transferring the funds back to the individual account(s). Advise the taxpayer to contact the agency on the notice if an offset occurs. If research indicates the correct taxpayer was offset, do not reverse the offset. Ensure there are no freeze codes on the account that would release by the input of a TC 290 other than the -R freeze. (Example: NCP SC1 RRC 50/50). Process Form 8379 based upon the box checked and state provided. Based on the new Treasury regulation that limits the time which Treasury may reverse a tax refund offset to child support (up to 6 months), BFS may not return the funds to the IRS. (I) Credit Interest Freeze, sometimes set by the posting of TC 150, CCC U, indicating no reply by taxpayer to IRS letter requesting missing information. See IRM 21.1.3.2.5, Initial Authentication Transfer Procedures/Transfer PIN. Bypass TOP offset for secondary TIN's debts and may offset to the Office of Child Support Enforcement for primary TIN when an automatic stay is in effect or when the creditor agency has obtained relief from the automatic stay. Her 2013 overpayment offsets with TC 706 to the 2011 account filed as John & Mary Cod, married filing joint. An injured spouse refund will be issued as requested on the original return unless an offset reversal (TC 898) or Form 5792, manual refund (TC 840), is involved. 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. Adjust the account to put the account in debit balance when processing a full back-out or adjust to the good return if one is present on the account, use HC 4. A TC 898 originating from a computer-generated refund, TC 846, has the same DLN except for the document code which is changed to 77. Add to the TC 898 or TC 971 AC 598: all TC 899(s) or TC 971 AC 599(s), type 4, with the same OTN. If separate returns were originally filed and now a joint return is filed reporting the recapture, the system should move the First-Time Home Buyer Credit entity from the secondary to the primary account and split the recapture based on the percentage. A reversal of the offset cannot be input after six years have elapsed from the date of the TC 898. This allows for manual verification of Combat Zone Status. Compute each spouse's separate EITC, with (Y) indicator, based on each individuals earned income, using the same number of qualifying dependents used to compute the EITC on the joint return. When married taxpayers file using the "married filing joint" status either taxpayer (or both) may have outstanding obligations that qualify for a TOP offset. If the return has not been processed, "O" code the return for processing to prevent an erroneous refund. Advise taxpayer to allow 11 weeks for electronic filed returns and 14 weeks for paper processing time from the time the Form 1040, U.S. See IRM 21.5.8.4(15), Credit Transfers Overview, for a listing of the Designated Payment Codes. BPI 6 is required if a manual refund will be issued to an injured spouse who is primary, from a module with a combat zone C Freeze. TDD at 866-297 . Address and telephone number of the agency. Multiplying the total interest payment of $47.49 by the percentage determined above equals $20.99 ($47.49 X .44210). Prepare MRR for dishonored amount and submit to NHQ. The following example shows a posted TC 766, TOP offset reversal, for $550.00, resulting from an injured spouse allocation form filed by the secondary taxpayer. You may not be provided with any tracking number as refund checks are sent via U.S. mail. Have the manual refund document signed by the authorized approving official. . There is no exclusive list of expenses which would qualify a taxpayer for an OBR. See IRM 25.12.1.12.4, Processing Injured Spouse Allocations for instructions. 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. Take no further action on the account until the manual reversal request has completed. See the following example: BPI (0) indicates that any refund should offset for all TOP debts owed under the primary TIN, and secondary TIN if Filing Status 2 (FS2). If the taxpayer sends additional information and the Form 8379, Injured Spouse Allocation, can be allowed, follow normal injured spouse processing procedures. Insolvency will determine if the tax offset is in violation of the automatic stay. The move by the Education Department was meant to help borrowers weather the economic havoc caused by the coronavirus. The injured spouse must have made payments such as Federal Income Tax Withheld from wages or estimated tax payments, unless they are entitled to one or more refundable credits claimed on the joint return, such as Federal Income Tax Withholding, Earned Income Credit, or Additional Child Tax Credit, etc. The account must be corrected without regard for the offset. 2) Taxpayer's overpayment is being held by EXAM (-L or -A freezes) pending review of his/her tax return, AIMS status is 08 or less and no EITC is involved, 3) Taxpayer's overpayment is being held by EXAM (-L or -LE freezes) pending review of his/her tax return, AIMS status is 08 or less and EITC is involved, 4) Taxpayer's overpayment is being held by EXAM (-L or -LE freezes) pending review of his/her tax return. You will not find 92035 or 1035 listed in the TTG as a direct transfer. If Form 8379 was filed for any filing status other than Married Filing Joint (FS 2) release the refund with a TC 571. Do not input a TOP offset reversal. All refunds will be transferred back to the individual income tax year(s), unless the taxpayer responds in writing or verbally that they want the funds to remain on the LLC tax period(s). Request the taxpayer provide a signed copy of the Form 8379. Research the account for agency refunds (TC 899 or TC 971 AC 599 Type 2) or prior reversals (TC 766 with an Offset Trace Number (OTN)). 116-136, enacted March 27, 2020) includes direct payments to individuals in 2020referred to by the Internal Revenue Service (IRS) as "economic impact payments" ($1,200 per adult/$2,400 per couple filing a joint return; $500 for dependent children). Update the entity, if necessary, and use CC ACTON to establish a "dummy account" . The 2020 RRC can be reduced to pay TOP debts owed to other Federal government agencies as well as to state agencies. Injured Spouse's share of the refund offset. Use CC INOLE for cross- reference Taxpayer Identification Number (TIN) OBL checks. If the date of offset is over 6 years, a manual reversal request is required. A TC 898 with document code 45, TOP offset of manual refund, re-sequences for 10 cycles, if TC 840 with the same DLN is not posted. Follow the message prompts when you call. BPI (3) generates on all refunds from MFTs that are ineligible for TOP offset. If the injured spouse is not entitled to any overpayment from tax year 20XX, the allocation should not be considered. Advise taxpayer to allow up to 11 weeks for ELF returns and up to 14 weeks for paper returns processing time from the time we receive their original return. Reverse the TOP offset first using the appropriate hold code and then transfer any additional amount allocated to the Injured Spouse from the tax offset. (V) Outstanding Liability Freeze: Research to determine the liable spouse and issue a manual refund to the injured spouse for his/her portion of the refund that exceeds the amount for which he/she is liable. Program Effectiveness: Program Effectiveness is determined by AM employees successfully using IRM guidance to perform necessary account actions. This change limits the time in which Treasury may reverse a tax refund offset to collect a delinquent child support debt to six months. 5) Taxpayer says Form 8379 was filed with his/her original return and no refund was received. For all other programs, resolve the credit as appropriate for your case (e.g. Update IDRS with the activity code "TC840/OBR.". Washington, DC 20227. If BFS cannot recover the offset, the TOP Liaison Office will contact the initiator of the reversal request within 4-6 weeks of input. For prior revisions of Form 8379, always issue the Injured Spouse's portion of the refund in "one name only" even if the one name only box on line 11 is not checked. AMs PPB Section has responsibility for information in this IRM. 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 request for an OBR must be worked immediately upon receipt. Bypass TOP offset for primary Taxpayer Identification Number (TIN) debts. Refer to IRM 3.17.79, Accounting Refund Transactions, for additional information. Use Hold Code (HC) 1 or 4 unless specifically instructed to use another HC. If the "wrong" taxpayer was offset, the offset must be reversed after determining that there has not been an agency refund (TC 899 or TC 971 AC 599). Do not refer taxpayers calling about Form 8379, Injured Spouse Allocation, to the Innocent Spouse number. BPI 8 generates on the first refund, TC 846, issued after the reversal of a TOP offset to a primary TIN's debt. See IRM 21.4.6.4.2.11, Netting TOP Offsets and Reversals. Issue a letter to the taxpayer informing him/her that the allocation of Form 8379 will be computed after the examination is completed. Overpayments credited against unpaid federal tax liabilities must be credited within the applicable period of limitations see IRC 6402 (a). Therefore, if the taxpayer does not respond by the time frame given in the Letter 3064C, IRS will transfer the funds back to the individual tax account where it was originally offset from and enter the appropriate information in the "Remarks" section of the credit transfer. This allows for the Bypass Indicator (BPI) to be input and assigns ownership of the refund to the injured spouse for TOP offset purposes. For more information on FTHBC, refer to, 9) Taxpayer's overpayment is being held by CI pending review of his/her tax return, There is a -Z or Z- Freeze on the account Questionable Refund Program (QRP). See IRM 20.2.4.7.5.2, 45-Day Rule and All Original Tax Returns, for the dates of systemically generated refunds. The IRS applies that refund to the tax liability. For all other programs, resolve the credit as appropriate for your case (e.g. Inform the taxpayer we have added a note to their case and allow 30 days to process. If EITC is not shown on the joint return, do not figure EITC on the allocation. Use CC COMPA to compute the injured spouse's portion of the amount of credit interest based on the injured spouses reversal amount. Notate, on the CIS case notes, the shortcut method used. If unable, to reach taxpayer by telephone see IRM 21.4.6.5.8.9, Form 8379, No Consideration Procedures. Withholding credit is less than reported on the joint return, is greater than tolerance, and the income has been reported on the joint return. For taxpayer inquiries regarding Refund Discrepancies: Advise the taxpayer to allow five calendar days for direct deposit and 4 weeks for paper check to arrive. Employees staffing Application 35 will not transfer calls to lower level account applications and must address all account issues in addition to the Injured Spouse inquiries listed below. The election to have the refund issued in one name only is only a procedure for issuing the injured spouses refund, if that is what the taxpayers chose on their Form 8379. BPI 7 generates on all refunds when no other condition or manual input results in the use of another BPI and the creditor agency has obtained relief from the automatic bankruptcy stay. If there is no TC 150 in the correct tax period: Reprocess the return to the correct tax module. See paragraphs (9) and (10) below for additional details. The TC 898 or TC 971 AC 598 TOP offset is dated the same as the prior posted TC 840 from which it originated. The only purpose of this indicator is to provide necessary information for use in IRS automated telephone responses. See RC statements below: RC 086 - "an injured spouse claim was filed requesting a refund of the non-obligated spouses share of the amount applied against the non-tax debt. TC 150 is blocked 92, a TOP offset has or has not occurred, and Form 8379 was not worked and the case is closed. 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. Once the unpostable conditions are corrected, the formula to Net the TOP Offset amount is: The OTN must be the same for all these transactions when computing the net TOP offset amount. Follow IRM 25.15.5, Relief from Joint and Several Liability, Relief from Community Property Laws, or instructions on SERP under Local/Sites/Other, Accounts Management Services (AMS) Worksheets, Community Property Worksheets, Injured Spouse Allocation Worksheet Instructions for instructions pertaining to injured spouse cases filed when community property is involved. If a TOP debt exists, the IRS has no authority to issue an OBR. On occasion, you may have a TC 898 transaction that was deleted in error and a systemic reversal (TC 766) cannot be done. (1) IRM 21.4.6.2(1) Reworded IRC 6402 information, (2) IRM 21.4.6.3 Disclosure restructured section and updated IRM references, (3) IRM 21.4.6.5.1(1) IPU 22U0145 issued 01-21-2022 Added instructions to input a History Item, (4) IRM 21.4.6.5.2(2) IPU 22U0736 issued 06-17-2022 Box 8 & 9 Refer case to local Directorates AM Paper Function, (5) IRM 21.4.6.5.2(7) IPU 22U0736 issued 06-17-2022 Added prior year returns processed during COVID, (6) IRM 21.4.6.5.2(21) IPU 22U0215 issued 02-03-2022 New Taxpayer calls regarding letter 3179C, (7) IRM 21.4.6.5.8.2 (1) Added Form 1040 SR, (8) IRM 21.4.6.5.8.2(3) d) IPU 22U0406 issued 03-18-2022 MeF Form 8379 and IPU 22U0736 issued 06-17-2022 Note revised instructions for Form 8379 programming issue, (9) IRM 21.4.6.5.8.3(17) d) IPU 22U0215 issued 02-03-2022 Added procedure to input a TC 290 .00 with a Hold Code 4, (10) IRM 21.4.6.5.8.3(17) f) IPU 22U0145 issued 01-21-2022 Updated Note to input a TC 290 .00 with HC 4, (11) IRM 21.4.6.5.8.3(17) j) IPU 22U0145 issued 01-21-2022 Reworded to look for both an OIC indicator and TC 780 individually, (12) IRM 21.4.6.5.8.7(2) IPU 22U0145 issued 01-21-2022 Added to have the taxpayer send Form 8379 via fax or mail, (13) IRM 21.4.6.5.8.9(2) a) Updated to see IRC 6511 for exceptions regarding timeframes for submitting Form 8379, (14) IRM 21.4.6.5.8.10(4) Updated to see IRC 6511 for exceptions regarding timeframes for submitting Form 8379, (15) IRM 21.4.6.5.8.10.2 (3) Reworded to include IRC 6511 and added a Caution regarding IRC 6511, (16) IRM 21.4.6.5.10(1) IPU 22U0736 issued 06-17-2022 Caution removed the requirement to enter zero, (17) IRM 21.4.6.5.10.1 (2), (3) and (4) Changed to a step list and removed the table, (18) IRM 21.4.6.5.10.2(9) New American Rescue Plan Act of 2020, (19) IRM 21.4.6.5.10.4(4) b) IPU 22U0145 issued 01-21-2022 Added to input the TC 770 for zero on the last adjustment, (20) IRM 21.4.6.5.11.1(6) Updated OBR information to include OIC information, (21) IRM 21.4.6.5.31.1(3) IPU 22U0145 issued 01-21-2022 Added Note for The American Rescue Plan Act (ARPA), (22) IRM 21.4.6.5.33 (1), Added information for Coronavirus Aid, (6) expanded procedures (7) added a reminder, (23) IRM 21.4.6.5.33.3 (3) IPU 22U0736 issued 06-17-2022 Reworded for clarity regarding RRC split between each spouse, (24) IRM 21.4.6.5.33.3(4) IPU 22U0215 issued 02-03-2022 New manual refund requirement and IPU 22U0229 issued 02-04-2022 Reworded manual refund requirement and IRM 21.4.6.5.33.3(4) IPU 22U0736 issued 06-17-2022 Updated refund procedures, (25) IRM 21.4.6 Editorial changes made throughout this revision, Karen Michaels If part of the RRC payment was offset and part was refunded to the taxpayers, deduct the refunded amount from the credit amount to determine if the injured spouse is entitled to any additional refund. In this situation, a manual refund is required to issue the refund to the injured spouse. If you don't receive a notice, contact the BFS's TOP call center at 800-304-3107 (or TTY/TDD 800-877-8339 ), Monday through Friday 7:30 a.m. to 5 p.m. CST. Send 4442/e-4442 to the local Directorates AM Paper Function Indicate taxpayer's phone number and whether taxpayer can provide a copy of Form 8379. This will resolve the OBR inquiry on the same day and therefore should not be transferred to TAS. The Recovery Rebate Credit was eligible to be paid as rounds of advance payments during 2020 and 2021. The availability date of the overpayment is determined by the payment(s) and/or credit(s) of which it is comprised. Internal phone numbers for the TOP Liaisons Headquarters Staff, and Centralized Insolvency Operation (CIO) have been labeled as Official Use Only (OUO). See IRM 21.4.6.5.14, TOP Source and Reason Codes. Quality data and guidelines for measurement are referenced in IRM 21.10.1, Quality Assurance - Embedded Quality (EQ) Program for Accounts Management, Campus Compliance, Field Assistance, TEGE, Return Integrity and Compliance Services (RICS), and Electronic Products and Services Support. Process Form 8379 according to community property laws of that state. Allocate any other credits as the taxpayer has entered on Form 8379. The status of a debt at Bureau of the Fiscal Service may change daily and the debt indicator on CC INOLE is updated weekly. Do not input a TC 571 as it will create an UPC 168 RC 0. Add to the TC 898 all TC 767(s) with the same OTN. Rev. You must take all transactions; posted or unposted, into consideration. For TOP Offset (TC 898) and Agency Reversal (TC 899), UPC 151 RC 0 occurs when the TC 898/TC 899 transaction returned by Bureau of the Fiscal Service has a different name control than the one used by IRS. See IRM 21.4.6.4.2.9, TC 766 With OTN TOP Offset Reversal, and IRM 21.4.6.5.12.1, Input of TOP Offset Reversals Reference Number (RN) 766 with OTN, for more information. Compare the injured spouses refund allocation with the TC 898 on TXMOD and reverse only the portion needed. Form 8379, Injured Spouse Allocation, should not be considered: If a Form 8379 is filed for any filing status except Married Filing Joint. Beginning in tax year 2018, Forms 1040A and 1040EZ will no longer be available. Send Letter 3179C, Refund Offset to Treasury Offset Program (TOP) and Injured Spouse Inquiries, or Letter 285C, Refund/Overpayment Applied to Account, when responding in writing to injured spouse inquiries regarding TOP and tax offsets respectively. When Insolvency approves the manual refund, you must indicate approval on Form 5792. When TC 898/TC 899 posts, work your Injured Spouse case. If an erroneous refund occurs, follow erroneous refund procedures in IRM 21.4.5, Erroneous Refunds. See IRM 21.4.6.5.12.2, Manual Reversal of TOP Offset. Determine the amount of offset available for reversal. Compute normal interest on manual refunds resulting from offset reversals. When Treasury's Bureau of the Fiscal Service processes a tax refund, it matches the noncustodial parent's debt and intercepts part or all of the tax refund, depending on how much is owed. See IRM 21.4.6.4.2.11, Netting TOP Offsets and Reversals. RC 1 results from an attempt to post a TC 898 with document code 45 when it does not find a TC 840 with the same DLN after 10 cycles. Accounts with undeliverable refund checks must be researched for the correct address for re-issuance of a manual refund. In Obergefell v. Hodges, 576 U.S. (2015), the United States Supreme Court held that (1) all states must allow same-sex couples to marry on the same terms and conditions as opposite-sex couples, and (2) states must recognize lawful same-sex marriages performed in other states. A combat zone C Freeze generates a BPI (4) on a TC 846 issued from that module. A mixed entity case is a case involving the filing of a tax return by an individual who is using a TIN belonging to another individual. If there is a return attached to Form 8379 and research indicates that there is no TC 150 on the account, see IRM 21.6.7.4.2.5, TC 150 Not Located Duplicate or Amended Return Obtained, to process the return. Disregard all signs when adding or subtracting the transaction amounts. Therefore, with respect to amounts paid to a taxpayer under the first-time homebuyer credit, the Service has no authority under IRC 6402(c)-(f) to prevent BFS from offsetting in those cases in which BFS has determined the offset appropriate. DO NOT provide the currently posted or a recalculated amount of EIP. If taxpayer is requesting an explanation of the allocation see paragraph (7) below. Your Form 8379 was submitted beyond the period when we will consider allocating a joint refund that was already paid or offset.
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