3) Taxpayer claims his/her refund was less than expected, amount agrees with TC 846/840. Command Code ESTAB is used to request the entire block using the Document Locator Number (DLN). UPC 342, RC 06, occurs when a TC 766 with OTN is greater than the net TOP offset amount. 2) Processing any case other than injured spouse, The posted offset(s) is to Agency Code 02 and is more than 5 months old, 3) Processing any case other than injured spouse, The posted offset(s) is to Agency Code 02 and is 5 months old or less, Reverse the offset(s). For all of the Community Property Shortcut methods listed below, all conditions must be met before the shortcut can be used. Eligible businesses can claim up to 70% back on up to $10,000 in wages paid to employees, or a maximum amount of $7,000 per employee for each quarter of the calendar year. 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. If a TOP debt exists, the IRS has no authority to issue an OBR. Input a TC 767 with the OTN for the disallowed amount. This is also reported on Schedule M and attached to the Form 1040. BPI 5 and BPI 6 must be input on injured spouse manual refunds when a C freeze is present. When processing an injured spouse form against a Treasury Offset Program offset, all EITC must be allocated on Form 8379 Injured Spouse Allocation Worksheet prior to applying each state's applicable laws to the remaining overpayment. Combat Zone (CZ) accounts, identified by a -C freeze, indicate a taxpayer who is or was serving in a designated combat zone area. If the Form 8379 is filed by itself, and there was no offset on the tax period being worked or a corrected math error has created a balance due. If the TAC or designee disagrees with the OBR, the case must be turned over to the Taxpayer Advocate Service for resolution. BPI (4) indicates that TOP should bypass all debts except child support for both the primary and secondary TIN. Under certain hardship circumstances, the IRS may issue manual refunds of excess credits without first satisfying an IRS Outstanding Balance Liability (OBL). Compare the Injured Spouse's refund allocation with the TC 898 on the module and reverse only the net amount needed for the injured spouse's refund. We allocated the payment for you, giving each spouse one half of the SRP. If the taxpayer wants to claim Innocent Spouse Relief, but mistakenly uses Form 8379, Injured Spouse Allocation. When the Form 8379, posts to the wrong spouse's TIN, work the form under the correct TIN, 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. Prior to re-sequencing an account to a temporary number or different valid TIN, reverse any TC 898 on the "from" account if it is within 6 years from the date of original offset. You must consider the TC 700 when netting the TOP Offset amount. Individual Income Tax Return. Policy Statement P-21.3 (Formerly P-6-12) Exclusion List, when releasing the refund for either exception below. Once Insolvency determines the offset is in violation of the automatic stay, Insolvency will contact the TOP Liaison for a copy of the Insolvency Special Procedures Referral Form. Most of the offset requests had been suspended under government order through July 15, 2020, including offsets of: California income tax refunds to state and local agencies The TC 766 posts with the return due date or return received date, whichever is later. Bypass TOP offset for all secondary TIN debts except child support. UPC 137 and UPC 437 are IMF and BMF UPC(s) unique to the posting of a TC 898 or TC 899. For manual refunds of TOP offset reversals, research the tax module where the offset was reversed for an agency refund (TC 899, type 2 or TC 971 AC 599, type 2) and an agency refund reversal (TC 899, type 4 or TC 971 AC 599, type 4) with the same OTN as the offset being reversed. If an offset occurs after Form 3753 has been issued, a TC 898 will not post to the account. After contacting Bureau of the Fiscal Service, select the option "If you are calling from a federal or state government agency please press 3 then press 6 for IRS employee processing a Form 8379.". DO NOT issue 4442/e4442. Use Hold Code (HC) 1 or 4 unless specifically instructed to use another HC. If the taxpayer does not provide the missing information within 40 days, see IRM 21.4.6.5.8.9, Form 8379, No Consideration Procedures, for instructions. If there is no Form 8379 on file, the injured spouse must file Form 8379, to request their share of the EIP which offset. IRM 21.4.6.5.8.4, Review the Form 8379 for Completeness, for further guidance. Some entity or module freeze may need to be resolved before the Form 8379, Injured Spouse Allocation, can be processed. 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. The batching is performed prior to routing to the Manual Refund Function. When this condition has been identified, a Manual Reversal Request (MRR) is needed to resolve the account. Primary and secondary taxpayers have different last names and the secondary taxpayer is the debtor. Follow instructions in IRM 21.6.3.4.2.1, Outstanding Balance Considerations Prior to Refund or Credit Elect, when reversing offsets and issuing a manual refund from an account where the taxpayer previously made a credit election. Your Lead Tax Examiner must contact Bureau of the Fiscal Service at 8003043107, TTD 8662970517 Monday through Friday from 7:30 AM to 5:00 PM CST, to determine if a TOP liability exists for the primary TIN or the secondary TIN, if it is a joint return. Only the TOP Liaison is authorized to work the TC 766 Reject Listing. The taxable amount of Unemployment Compensation shown on the joint return must be used when allocating the separate Adjusted Gross Income (AGI) for each spouse who received the benefit(s) of the exclusion. In addition, retain the IDRS category code as DMFC (97140 paper)/ DMFE (97144 electronic). See IRM 21.4.6.4.2.1, TOP Offset Bypass Indicator (BPI). EIP is split between spouses and is not allocated between spouses based on income or dependents on the return. Offsets, what are they and have they resumed? | FTB.ca.gov See IRM 20.2.4, Overpayment Interest. 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. To determine the appropriate campus, use the 8th and 9th position of the RSN. Check your federal or state tax refund status | USAGov The following conditions do not require a manual refund: If both taxpayers owe a married filing joint debt and it is the only Federal tax debt owed, input RN 808/RN 809 or RN 810/RN 811 for the difference of the Injured Spouse's portion of the overpayment and joint liability. See IRM 21.3.5.4.1, When to Prepare a Referral, for instructions. Tax Refund Garnished Due to Student Loan Default? You Can Get It Back If the tax module shows a Project Code of 0173, 0263, 0390, 0584, 0603 or 0611, these QRP cases are under the control of CI SDC and notice has been sent to the taxpayer. 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. When the injured spouse is entitled to all or part of the joint refund and the Injured Spouse's allocated share of the overpayment is reduced or will be reduced in whole or part by their, TOP debt, Federal tax offset, credit elect, or any prior refund, then send Letter 3179C, Refund Offset to Treasury Offset Program (TOP) and Injured Spouse Inquiries, or Letter 285C, Refund/Overpayment Applied to Account, giving the injured spouse: The reason(s) the overpayment was reduced; and. $586.00 dated 03/06/2012 (TC 846 $1,586.00 TC 898 $1,000.00), $550.00 to the injured spouse dated 04/19/2012, $450.00 from the agency that received the offset. If the exemption portion is incomplete and the credits are not allocated, split the unallocated credits in half (50/50) and send Letter 3179C, Refund Offset to Treasury Offset Program (TOP) Nontax Obligation or Letter 285C, Refund/Overpayment Applied to Account. Research for Outstanding Balance Liabilities (OBLs) for both spouses before completing the allocation. For tax years 2009 and 2010, the Making Work Pay Credit provides a refundable tax credit of up to $400 for working individuals and $800 for married taxpayers filing joint returns. If either spouse's share of the RRC was reversed in cycle 200852, the amount reversed should be allocated to that spouse. Source Code (SC) 7 must be input with Reason Code (RC) 086, RC 087, RC 089, RC 090 or RC 091. Be sure to use the correct OTN for each adjustment. Use HC 4 for TOP offset reversals that will result in a credit balance on the tax module. Inform the taxpayer of the actual amount offset from his/her refund and still outstanding. The state where same-sex couple resided during the tax year listed on Form 8379" is. If the IRS offsets the refund claimed on a Form 1040/Form 1040X (in whole or in part) to a Federal tax debt or a TOP debt, the IRS does not issue a Notice of Claim Disallowance, because no claim has been disallowed. This may include coordination with another IRS function. Send a Letter 3179C, Refund Offset to Treasury Offset Program (TOP) and Injured Spouse Inquiries, with paragraph "o" informing the taxpayer of the delay in processing the Form 8379, Injured Spouse Allocation. The TC 766 cannot be within $10.00 of any TC 766 amount listed on the account without using a Priority Code (PC) 8. Often, the spouse is aware that an offset will take place and wants to know how to get his/her share of the refund. 1) Processing Form 8379, Injured Spouse Allocation. He or she may contact the TOP Call Center at 800-304-3107, TDD 800-877-8339 to determine if a debt is owed and an offset will occur. If a clerical error did not occur, an OBR must generally be issued before the tax assessment date or 23C date for the original return (TC 150) on which the overpayment was reported. Injured spouse refunds of tax offsets must not be allowed to generate systemically. Washington, DC 20227. 8) Taxpayer says Form 8379 was filed with his/her original return and no refund was received. When working an injured spouse allocation with a Federal tax offset "I" debt, the control base must be changed from DMFC (97140 paper)/DMFE (97144 electronic) to DMFT (40110 Tax Debt). If Your Refund is Held/Offset to Pay a Debt - Michigan Two copies of the CP 36D notice, with a transcript of the account are generated. Treasury Offset Program - FAQs for The Public (-R with an Unreversed TC 971 and/or TC 972 AC 134) IVO Involvement: Process the injured spouse allocation without regard to IVO indicators when the income data is verifiable on CC IRPTRL. Non-IDRS manual refunds issued on Form 3753 are now subject to TOP offset. A TC 899 type 1,2, 3 or 4 may have been deleted in error. 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 new command codes mirror existing command code IDT58. The injured spouse must file Form 8379, Injured Spouse Allocation, to request his/her portion of the joint refund. 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. 112016), issue the Injured Spouse's portion of the refund in "one name only" unless line 11 on the form is checked to "Issue in both names" . BPI (1) indicates that any refund should bypass offsets to debts owed by the primary spouse and may offset to any debts owed by the secondary spouse. If the Integrity & Verification Operation (IVO) closes a case using the Electronic Fraud Detection System (EFDS), the freeze condition is released. TC 899, type 2, with negative money amount, is used by the agencies participating in TOP to report a refund of a TOP offset. An indicator of "N" means no debt. Some examples of returned payments include: Bureau of the Fiscal Service will normally reverse all offsets associated with a canceled refund and return the full amount of the original TC 840/TC 846 to IRS. Correct as needed. Three or more TC 766s will require a manual refund. Input the TOP offset reversal (TC 766) using HC 1 or HC 4 with the appropriate blocking series, SC 7 and the appropriate RC. When a Form 8379, Injured Spouse Allocation, filed with the original return, is received in Accounts Management, it must be worked within the 45-day interest free period. The remaining RRC is split 50/50 up to $600.00 for each spouse, plus any qualifying child exemption amount. Exemptions for the children must be entered in whole numbers only. 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. Relief for Taxpayers During COVID-19 Pandemic To help people facing financial challenges resulting from the COVID-19 pandemic, the Department of Revenue is providing many taxpayers with increased flexibility with regard to their tax obligations. Some of these codes may also occur when you attempt to post other transactions not explained in this section. The status of a debt at Bureau of the Fiscal Service may change daily and the debt indicator on CC INOLE is updated weekly. Once the RRC offsets to pay a TOP debt, it loses its identity as a RRC payment. Refer taxpayer to TOP Call Center above for offset verification. See IRM 3.17.795, Refund Schedule Number Format, for additional information. 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. Special exceptions exist for many of the community property states identified above, Refer to IRM 25.15.5, Relief from Joint and Several Liability, Relief from Community Property Laws. For further information, see IRM 25.15.5.4, Domicile. Multiple TC 898 offsets from the same refund must be reversed separately. The (I) indicator is not always set for all Federal tax debts. You can contact the Treasury Offset Program (TOP) at 800-304-3107 for more information. 2) Taxpayer claims he/she didn't receive a refund of overpayment. Suggested response: Our records show the Premium Tax Credit (PTC) was not allocated on Form 8379. Refer taxpayer to agency on offset notice, or if unknown, to TOP Call Center above (agency must issue refund). See IRM 21.4.6.5.23, TOP Unpostable Conditions. Research to see if the Form 8379, is for another tax year. If Insolvency states not to issue the refund, send Letter 3179C, "Refund Offset to Treasury Offset Program (TOP) and Injured Spouse Inquiries" , informing the injured spouse the result of the allocation and advise the injured spouse to contact Insolvency. This credit is reported on Schedule M of the Form 1040/Form 1040A, U.S. Monitor the account for the TC 898/TC 899 to post, do not close the IDRS control base. Notate on CIS or AMS (if you do not have access to CIS), the injured spouse requested that Form 8379 not be considered. Upon each cycle's completion, the TOP Liaison will send an e-mail to IRS Headquarters Analyst acknowledging that the listing has been processed. For Form 8379 received with the original return (Form 1040 series) indicating "Injured Spouse" in the upper left corner of the form: The return is processed using Blocking Series (BS) 920929. Others may file Form 8379 after filing Form 1040 or Form 1040X, see IRM 21.4.6.5.8.10.2, Form 8379 Not Attached to Joint Form 1040/Form 1040X. 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. See IRM 21.4.6.5.19, Re-sequence Cases. All Forms 1040 series indicating "Injured Spouse" in the upper left corner are blocked in BS 920929. See IRM 21.4.6.4.2.10(3), TC 899, Agency Refund of TOP Offset. For Federal tax debts, The IRS will issue a CP 49 notice advising the taxpayer to which account the overpayment was applied. When the coronavirus pandemic hit the United States, leadership began working to offer lifelines to businesses and working Americans who were in financial duress . Bypass TOP offset for secondary TIN debts. 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. Once the tax is assessed (23C date), the overpayment is created and the offset occurs. Follow procedures in (2) below, if appropriate. It is 10 characters in length separated by a hyphen in the middle. See IRM 21.5.1.5.3(3), CIS Source Documentation and IRM 21.4.6.5.14, TOP Source and Reason Codes. If the account requires the reversal of four or more TC 898s, and will be issued in both names input all the required TOP offset reversals (TC 766) using HC 3 with the appropriate blocking series, SC 7, RC 086 and PC 8. If there was an Agency Refund for the full amount do not reverse the TC 898. RNs 810/811 will generate the refund in one name only. You may see a TC 971 AC 598 which indicates the manual input of a deleted TC 898 transaction. 12) Taxpayer says Form 8379 was filed after offset and no refund was received. If you are eligible, you will automatically receive a payment. Late filed (i.e., return not received by the original or extended due date). Use a secondary transaction code on the credit side of CC ADD24 or CC ADD34 (e.g. If calls are received regarding an account with a TC 898 with an Agency ID of XX and an Agency Site ID DF or PF, take the following actions: DO NOT provide the currently posted or a recalculated amount. See IRM 25.23.4.9.1.4, Moving Specific Year Account Information. The IRS can assert its rights as creditor in collecting tax debts through tax offset but may not assert this right on behalf of other Federal agencies in collecting their debts through TOP offsets. Suggested response: Our records show the Excess Advance Premium Tax Credit Repayment (APTC) was not allocated on Form 8379. This occurs when an input TC 766 reverses a TC 898 with no debtor TIN. California has rules to keep workplaces safe from COVID-19. Treasury Offset Program offset (effective 01/11/1999). When the taxpayer calls concerning his/her injured spouse allocation, TC 150 with Blocking Series (BS) 92 or TC 971 Action Code (AC) 071, use the following chart: Do not make any changes to the account or release the refund without first contacting the area that worked the injured spouse allocation. An OBR may not be issued if a Treasury Offset Program offset will occur. Consider the period of limitations for both Federal tax offset and TOP offset. a TOP offset has occurred and the TOP offset notice was received. Continue to adjust the account using normal Mixed Entity procedures as outlined in IRM 21.6.2.4.2., Mixed Entity Procedures. For community property states, you should follow the community property laws for each state. Program goals: Program goals for this type of work are included in the AM Program Letter as well as IRM 1.4.16, Resource Guide for Accounts Management Managers. TC 898(s) will display the DEBTOR-TIN for offsets to the secondary taxpayer's debt and offsets to the primary taxpayer's debt will not display the DEBTOR-TIN. The SD documentation must include all the following: Taxpayer must confirm that they would like the funds to remain on the LLC account. Advise the taxpayer to allow 30 days to process. The TOP Liaison will manually input the TC 971 AC 598 with OTN if the information is available for audit trail purposes. Provide a transfer PIN per IRM 21.1.3.2.5, Initial Authentication Transfer Procedures/Transfer PIN. Clearance of overpayment for amounts less than $5.00. Use hold codes 1, 2 or 4 when creating an overpayment on an IDRS adjustment that changes the tax, credits, or payments to hold an overpayment from offsetting. RC 3 results from an attempt to post a TC 898 when the amount is greater than the TC 840/TC 846 with the same dates. The Form 8379, Injured Spouse Allocation, must be reviewed to determine that all income shown on the joint return has been properly allocated. Because of the outstanding tax assessment, the $500.00 and $300.00 credits are transferred in April 2013 to the MFJ tax liability for 2011. There can be one or two TC 898(s) or TC 971 AC 598(s) per refund. A HC 2 is not needed when box 11 is checked. See IRM 21.4.6.5.8.7(2), Incomplete Form 8379 Signed or Filed with Original Return. Individual Income Tax Return, was not timely per IRC 6511(a), or IRS determines there is no overpayment available for credit or refund per 6511(b), then the Form 8379, Injured Spouse Allocation, is not considered as there would be no joint credit or refund to offset and the allocation irrelevant. Add the interest payment and its accrued interest, multiplying the total by the percentage determined in item 1) above. If you do not work injured spouse, send a Form 4442, Inquiry Referral, to the campus where the case was originally worked. You may see a TC 971 AC 599 on the account representing a manual input of the TC 899 erroneously deleted. If you need to reverse a TC 898/TC 896 that is over six years contact the TOP Liaison , for a manual reversal. See IRM 21.4.6.5.12.1, Input of TOP Offset Reversals TC 766 with OTN. The move by the Education Department was meant to help borrowers weather the economic havoc caused by the coronavirus. Take no further action until the manual reversal request has completed. Input a Posting Delay Code for 1 cycle. In the above example, the TC 841 would unpost if it were less than $586.00, determined as follows: One copy of the CP 36D notice is used as a "charge out" in files; the other is scanned into CIS or forwarded to the Accounts Management Function with the Form 8379, Injured Spouse Allocation. To locate . 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. BPI (5) indicates that TOP should bypass all debts for the primary TIN and all debts except child support for the secondary spouse. See IRM 21.4.6.5.8.4, Review the Form 8379 for Completeness, and allocate the form per IRM 21.4.6.5.10.1, Allocation of Tax, and IRM 21.4.6.5.10.2, Allocation of EITC. See IRM 21.4.6.4.2.11, Netting TOP Offsets and Reversals. If it is determined that the creditor agency did not obtain relief from the automatic stay, then the TOP offset may be reversed. Prepare Manual Reversal Request supplied by the TOP Liaison. For example, a taxpayer has an offer accepted on November 15, 2020. If the taxpayer replies with the missing information, update the Return Processable Date (RPD), per IRM 21.5.6.4.17(2), I- Freeze, to the date the information is received. 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 the taxpayer's Form 8379, Injured Spouse Allocation, can be processed with a faxed copy of Form 8379 request a copy and work the case. AM attempts to resolve the unpostable condition through research before contacting Bureau of the Fiscal Service. Contact Insolvency at the Centralized Insolvency Operation (CIO) to determine if the Injured Spouse's refund can be issued. If you receive a Form 8379 for both the regular refund on 2018 or 2019 and EIP 1 and/or EIP 2, work the non-EIP portion on the 2018 or 2019 account and work the EIP portion on the 2020 account. Stopping Tax Offsets Due To Student Loan Debt - The College Investor Refer to IRM 21.5.4.5.7, Math Error with Injured Spouse. The debt indicators are: The (I) indicator is not always set for all Federal tax debts. The BPI 3 should be used on Form 5792 and Form 3753, when the taxpayer has both tax and TOP debts to be paid before a refund is issued. To refer the taxpayers to TAS, use Form 911, or Form e-911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), if AMS is not available. If you do not have the stamped received date use the TRDBV date. For 2018 and subsequent; If the Exemption portion is blank or shows zero or the total credits are not allocated, the form is not considered Incomplete. Inform the taxpayer that a note has been added to their account and to allow 30 days to process. The Unpostables unit attempts to correct each of the above conditions. (W) Failed Banks/Litigations Freeze: Complete thorough research of the account and modules to identify the -W (Litigations) freeze status. A TC 840/TC 846 posted after receipt of Form 8379; and IRS processed Form 8379 and issued a refund. BPI 5 and BPI 6 will generate on systemic refunds issued from modules with a combat zone C Freeze in effect. Research any cross-reference TINs along with CC IMFOL, CC BMFOL, CC TXMOD, MFT 29 and MFT 31, etc. 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. Injured spouses portion of estimated tax payments. Reverse a TOP offset to the Office of Child Support Enforcement that occurred after October 17, 2005 due to an automatic stay for bankruptcy. See IRM 21.4.6.5.11.1(11) below for conditions that will allow an OBR. The injured spouse's refund could be equal to or less than the amount that offset to the debt. Process the return with a new DLN, BS 920929, before working the allocation. When a Manual Reversal Request has been submitted (identified as PENDMRR in the IDRS control base activity), you must wait for the TC 700 credit to post to the account when there is a TC 899, Type 3 present. Verify the allocated items with Form(s) W-2 and/or CC IRPTR, IMFOL, RTVUE, TRDBV or Return Request Display. The Middle Class Tax Refund (MCTR) is a one-time payment to provide relief to Californians. After an offset occurs, there are situations when we ask the Bureau of the Fiscal Service to reverse it. This example shows a TOP offset to the primary spouse's debt for $1000. (Y) Offer in Compromise (OIC): - Follow instructions in IRM 21.5.6.4.50, -Y Freeze, and contact OIC to determine if the injured spouse's portion of the refund can be issued manually. This includes the offset of tax overpayments to outstanding Federal tax debts, child support, Treasury Offset Program debts, State Income tax obligations, and Unemployment Compensation debts. If a taxpayer calls and wants to update their address after filing Form 8379, refer to IRM 3.13.5.49, Updating Address Records for instructions. Send a letter informing the taxpayer we split the Charitable contributions. This occurs when an input of TC 766 reverses a TC 898 with no debtor TIN. The IRS issued three EIP payments: EIP 1 and EIP 2 (advance payments of the RRC for TY 2020), and EIP 3 (advance payment of the RRC for TY 2021). A manual refund is needed if CCC "L" or "W" is present and ANY of the conditions listed in IRM 21.6.6.2.20.2(3) Processing Decedent Account Refunds are not met. Refer to IRM 21.5.6.4.31, P Freeze. A Shared Responsibility Payment (SRP) is reported on Form 1040, line 61, Health care: individual responsibility (Form 1040EZ line 11, Form 1040A line 29, 2018 Form 1040, Schedule 4, Line 61) and will be assessed under MFT 35. The use of the shortcut methods is optional, see paragraphs (4), (5) and (6) below. A TC 899 Type 1 may not appear on the account. A manual refund is required on all injured spouse refunds of tax offsets to prevent the credit from offsetting back to the same tax debt. A TC 766 Reject Listing is created weekly. Advise the taxpayer to allow up to 8 weeks from the time they re-file the Form 8379. Compute the injured spouse's share of tax liability by multiplying the injured spouse percentage of tax by the joint tax on the return before deducting credits and adding other taxes. Use appropriate Priority Code when adjusting accounts with an open -L freeze.