For example, you cannot allocate an exemption by giving each spouse 1/2 of the exemption. If Form 8379 was filed for any filing status other than Married Filing Joint (FS 2) release the refund with a TC 571. Levy proceeds which do not create an overpayment and are within two years of making the levy, must meet the criteria in IRC 6343(d). It generates on systemic refunds issued from modules with a combat zone C Freeze in effect. Student loan interest deduction, IRA deduction, etc., should be allocated to the spouse obligated to the loan, owner of the IRA, etc. The IRS refund file transmitted to Bureau of the Fiscal Service contains both the primary and secondary Social Security Number (TIN) on a Filing Status 2 (FS2) joint refund. See IRM 21.5.3.2(3), What Are Claims for Credit, Refund, and Abatement?. 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. Bypass TOP offset for primary TIN's debts and may offset to the Office of Child Support Enforcement for secondary TIN when an automatic stay is in effect or when the creditor agency has obtained relief from the automatic stay. A combat zone C Freeze generates a BPI (4) on a TC 846 issued from that module. Contact the TOP Liaison at , if needed. The Chief of this team is responsible for ensuring this IRM is timely submitted to publishing each year. If the case is assigned to a CSR and you do not have access to CIS, issue 4442/e4442 to the CSR. If the tax offset was in violation of the automatic stay, follow Insolvency's instruction to reverse the tax offset and issue a manual refund with BPI 7. Bureau of the Fiscal Service maintains these debts and affects the offset through TOP. Use the appropriate HC. If the injured spouse is entitled to the entire overpayment, this computation is not needed. If a Form 8379, Injured Spouse Allocation, is attached, input a TC 971, AC 071. Individual Income Tax Return: Request via telephone or letter that the taxpayer send a signed copy of the form via fax or mail and provide any other missing information. Input any adjustment needed for the UCE before processing the Form 8379, Injured Spouse Allocation. Input the Form 5792, Request for IDRS Generated Refund (IGR), manual refund on CC RFUNDR with BPI 0. Monitor the case to stop any computer-generated refund not anticipated, or reverse pending offsets to the tax liability bypassed. Re-sequence an account when the offset is on the "from" account. A manual refund is required when three or more TC 898s needs reversing. TC 899, type 2, with negative money amount, is used by the agencies participating in TOP to report a refund of a TOP offset. The issuance of an IDRS generated manual refund does not automatically bypass offset for TOP debt. Include BMF screens when there is a X-REF EIN. You will work the injured spouse case and issue a refund to the injured spouse for his/her share of the overpayment. Refer taxpayer to TOP Call Center at 8003043107, TDD 800-877-8339. 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. It can take up to 6-8 weeks to reverse a tax refund after it's been offset for student loan deb. If the injured spouse is the secondary taxpayer and Part II, line 11, is not checked on Form 8379 (Rev. The following validity checks are made for BPI's on CC RFUND. There can be one or two TC 898(s) or TC 971 AC 598(s) per refund. This occurs after a refund is certified by Internal Revenue Service (IRS) for payment by BFS, but before the refund check is issued. The non-debtor spouse uses the form to provide additional information to the IRS regarding his or her share of the overpayment shown on a jointly filed original tax return (Form 1040, U.S. See IRM 21.4.6.5.10.4, Injured Spouse Refund TOP Offset, for instructions on computing credit interest when a TOP Offset that included credit interest is reversed and the subsequent refund will be computer generated. IRS has no say in this matter. If the account requires the reversal of three or more TC 898s, you must issue a manual refund. Any remaining overpayment will release to any outstanding debt. TC 971 AC 126 (Agency Code 1 or 2 for 2012-2015). Three or more TC 766s will require a manual refund. For taxpayers inquiring about Other Issues: An injured spouse may contact IRS before or after an offset occurs. 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. Do not use line number 4. Zero out the account or math verify and adjust to the good return if one is present on the account, use HC 4. We are recalculating the EIP and, if applicable, refunding the recalculated EIP. 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 input a TOP offset reversal. RNs 808/809 will generate the refund in both names. You will need to do a manual reversal request. All taxpayers will file Form 1040. See IRM 20.2.4.7.5.2, 45-Day Rule and All Original Tax Returns, for the dates of systemically generated refunds. Advise the taxpayer to allow 8 weeks for processing. CSRs on APP35 handle the following types of issues: How we determined the Injured Spouse's share of the refund. Advise the taxpayer to submit Form 8379 with signature, attach all Forms W-2, W-2G, or 1099 showing federal income tax withholding and send it to campus where the original return was filed. For 2018 and subsequent: if the exemption portion is blank or shows zero, allocate the child tax credit, credit for other dependents, additional child tax credit, dependent-related education credits, and any other credits as entered on the Form 8379. This change limits the time in which Treasury may reverse a tax refund offset to collect a delinquent child support debt to six months. This is commonly referred to as the "Full Collection" program. . Issue a letter to the taxpayer informing him/her that the allocation of Form 8379 will be computed after the examination is completed. 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. Allocate business credits based on each spouses interest in the business. When inputting a TC 766, you can only input an adjustment to withholding or EITC. Therefore, this unpostable transaction must NEVER be deleted. 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. Prepaid or timely credit (e.g., estimated tax payment, withholding, or a payment before the due date (determined without regard to any extension of time for filing). A manual reversal is required when you have an IMF/BMF offset which was sent to Bureau of the Fiscal Service in error and cannot be reversed with a TC 766 (IRS reversal) or TC 899 (Bureau of the Fiscal Service reversal). If a hardship exists, refer to IRM 21.4.6.5.5, Hardship Refund Request. DO NOT issue 4442/e4442. To prevent the credits from refunding from the 2011 MFJ account, move the credit(s) before abating the tax on that year. Specific account conditions, such as freeze codes, will determine the date by which the OBR must be processed. Refer taxpayer to agency on notice. When working Form 8379, Injured Spouse Allocation, ALWAYS reverse the Injured Spouse's share of the refund, if the Injured Spouse is not responsible for any part of the debt which offset. There are no separate property items in the allocation, including EITC. The RSED has expired see IRM 25.6, Statute of Limitations. Ensure there are no freeze codes on the account that would release by the input of a TC 290 other than the -R freeze. If you do not have access to CIS, refer to IRM 21.3.5.4.1, When to Prepare a Referral. Offsets will only occur on child support obligations. The Form 8379, Allocation Worksheet, should be on the CIS case file, if not, request the document from files. The above list is not all inclusive, there may be other situations that may warrant no consideration. After you have determined a manual reversal is needed, see IRM 21.4.6.5.12.2(3), Manual Reversal of TOP Offset. If the funds are transferred back to the individual income tax account(s), a refund will be generated if there are not any outstanding taxes or State or Federal debts owed by the taxpayer. 1. If the taxpayer is claiming the RRC on their 2008 return, you will need to look at the 2007 account. If there are two or more offsets with different dates, consider each one separately when determining the six-year period for reversal. 19) Taxpayer filed Form 8379 in any manner. When using the Accounts Management Services (AMS) 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. The Form 8379 must be received within the period for submission per IRM 21.4.6.5.8.10, Time Period for Submitting Form 8379. Use appropriate Priority Code when adjusting accounts with an open -L freeze. Compute the injured spouse share of the joint overpayment by subtracting the injured spouse's share of the joint tax liability, as well as any previous refunds or offsets to other IRS obligations, from the injured spouse's contribution toward the joint liability. A TC 290 .00 is also not required if there is no credit balance to release. Explain that IRS has already obtained the offset funds from the agency and that the agency is now owed the money. Allocate any recovery rebate credit received for any children to the spouse who was allocated the qualifying child's exemption on Form 8379, Injured Spouse Allocation. 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. 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. BPI (2) indicates that TOP should bypass offsets to debts owed by the secondary spouse and may offset to any debts owed by the primary spouse. Verify the allocated items with Form(s) W-2 and/or CC IRPTR, IMFOL, RTVUE, TRDBV or Return Request Display. Interest is only paid on the stimulus portion if the stimulus payment offset and was subsequently reversed. Help Videos Short videos for a long list of topics. Supplemental Nutrition Assistance Program (SNAP) How does it work? The 5-month limit allows for internal system processing of the offset reversal request (TC 766 with an Offset Trace Number - OTN). The RRC is worked using normal injured spouse procedures. The TC 766 Reject Listing must be worked upon receipt to avoid erroneous refund conditions and correct the taxpayer's account. 3) Taxpayer claims his/her refund was less than expected, amount agrees with TC 846/840. Once the tax is assessed (23C date), the overpayment is created and the offset occurs. A TC 899 Type 1 may not appear on the account. Offsets due to delinquent child support prior to 2012 will not have any indicators identifying which agency the refund offset to. See IRM 21.4.6.5.15, Bankruptcy Cases Involving Tax Offset, for instructions. 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. This is due to the timing involved in the data exchange between Bureau of the Fiscal Service and the IRS. Work the case. A TOP offset appears on Command Code (CC) TXMOD as a Transaction Code (TC) 898 with an Offset Trace Number (OTN), the offset amount is shown as OFFST-AMT. Follow procedures in (2) below, if appropriate. One adjustment will be for the original overpayment and the second adjustment will be for the EIP. Box checked is correct for state taxpayer resides. If a response is not received, follow IRM 21.4.6.5.8.9 , Form 8379 No Consideration Procedures. Eligible for TOP offset for child support only. 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. Get information about tax refunds and track the status of your e-file or paper tax return. For more detailed information about delayed return processing see the NTA Blog: IRS Delays in Processing Amended Tax Returns Are Impacting TAS's Ability to Assist Taxpayers. 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). See IRM 21.4.4.5(3), Preparation of Manual Refund Forms. ), Criminal Investigation (CI) (Z or Z freeze, TC 914/TC 916/TC 918). If the secondary TIN is invalid and a refund is requested in one name only, a manual refund is required. The last offset out should be reversed first. In all instances above check both spouses SSN to ensure the EIP credit did not post to the secondary SSN. If unable, to reach taxpayer by telephone see IRM 21.4.6.5.8.9, Form 8379, No Consideration Procedures. 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. Refer to IRM 21.4.1.2 (6) , Refund Research Overview, for information pertaining to the Protecting Americans from Tax Hikes Act of 2015 (PATH Act) Section 201. Eligible families, including families in Puerto Rico, who don't owe taxes to the IRS can claim the credit through April 15, 2025, by filing a federal tax returneven if they don't normally file and have little or no income. These interest payments respectively carry a 23C date identical to the 23C date of each prior interest-free refund, were posted in cycles 202033 or 202035 as TC 776 and are accompanied with TC 971 AC 199. The indicator is set at the time the TC 846 is generated on the module and is shown as: DMF-LIAB-IND>0 or DMF-LIAB->1. 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). Therefore, we allocated the credit for you, giving each spouse one-half of the credit. If the account was corrected no other action is needed. Combat Zone (-C Freeze) account have a BPI 4 set when a computer-generated refund is issued. See IRM 21.4.6.5.12.2, Manual Reversal of TOP Offset. This tolerance applies to both IMF and BMF. Individual Income Tax Return, is found behind Form 8379: IRS overpayments that were partially TOP-offset and partially refunded, and are later returned and credited to the taxpayer's account (TC 740/TC 841), may be for an amount less than the original refund, TC 840/TC 846. Check for TOP offset to a debt of the spouse. BPI (3) generates on all systemic and manual refunds issued from a business NMF account to prevent a TOP offset. Taxpayers compute the PTC on Form 8962, Premium Tax Credit. Do not change your control base for (B) debts which are both tax and TOP. There will not be a corresponding TC 700 with this type of reversal. We allocated the payment for you, giving each spouse one half of the SRP. BPI (3) generates on all refunds from MFTs that are ineligible for TOP offset. See paragraph (4) below for emergency refunds or see IRM 21.4.6.5.11.1, Offset Bypass Refunds (OBR), before any action is taken. Bureau of the Fiscal Service is initiating a TOP offset reversal, TC 899, type 1, resulting from a returned or undelivered refund. The only debt owed is a Federal tax debt owed by the other spouse. The Director of Accounts Management is responsible for policy related to this IRM. Refer to IRM 5.1.12.11, Child Support Obligation, which provides additional information, including the NMF assessment and collection processes. The following actions are necessary to resolve the account when this situation is present: Leave message on UPTIN to post the "valid" TC 898 in 2 cycles to allow the TC 767 with the invalid OTN to post first. Some examples are provided below: If a joint return was originally filed claiming the credit, and the credit was split 50/50 between the two spouses; and a joint return is filed with the 6-2/3 percent recapture, it will also be split 50/50. RC 4 results from an attempt to post a TC 899 when it does not find a TC 898 with the same OTN. A TC 898 or TC 971 AC 598, originating from a computer-generated refund, will match the date of the TC 846. Letter 285C, Refund/Overpayment Applied to Account, see IRM 21.4.6.5.10.5, Injured Spouse RefundTax Offset, for the information to include in the letter. The SD documentation must include all the following: Taxpayer must confirm that they would like the funds to remain on the LLC account. If an active combat zone case involves a Federal tax debt. (-G) Math Error Freeze, Forms 8379 received with an original return that shows a math error on the return should not be processed without first attempting to resolve the math error. Use Letter 3179C, Refund Offset to Treasury Offset Program (TOP) and Injured Spouse Inquiries, when responding to an inquiry in writing. The additional PTC is reported on: Taxpayers may allocate the Premium Tax Credit any way they choose. The TC 766 posts with the return due date or return received date, whichever is later. Command Code (CC) TXMOD also contains the debt liability indicator, found directly below the Transaction Code (TC) 846 and is displayed in the form of the number "0" or "1" . Only the agency to which the debt is owed can honor a hardship request for a TOP offset. This will allow for the posting delays needed between the transactions. 2) Taxpayer claims he/she does not owe debt or he/she is not the debtor. The following example illustrates a returned refund, TC 841, that posted for an amount less than the original refund that was offset. All injured spouse allocation refunds must be issued using Blocking Series (BS) 9. See IRM 21.4.6.4.2.4, Child Support Top Offsets. Issuance of a letter is not required per IRM 21.3.3.2, What is the Definition of Correspondence? You may see a TC 971 AC 598 posted for audit trail purposes only. After 2018, the SRP is $0.. The injured spouse's refund could be equal to or less than the amount that offset to the debt. This indicator is normally set to "0" . The IAT Results IS screen may respond with a debt indicator "N" when an invalid Social Security Number (SSN) indicator follows the Taxpayer Identification Number (TIN). 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. Ensure there is no open TC 899 Type 1 unpostable. 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. See IRM 25.23.4.9.1.4, Moving Specific Year Account Information. The Form 8379, Injured Spouse Allocation, must be reviewed to determine that all income shown on the joint return has been properly allocated. TC 899, type 1, with negative money amount, is used by Bureau of the Fiscal Service to report a TOP offset reversal. See IRM 21.6.3.4.1.24.2 Advance CTC. After 10 cycles it unpost as Unpostable Code (UPC) 137 or UPC 437, RC 1. When working an account that contains a C freeze, additional research is required to determine the taxpayer's CZ status. Request the taxpayer provide a signed copy of the Form 8379. After an offset occurs, there are situations when we ask the Bureau of the Fiscal Service to reverse it. All injured spouse can be worked as a normal case if the Economic Stimulus Payment (ESP) was not reversed in cycle 200852. This occurs when an input TC 766 reverses a TC 898 with a debtor TIN. Please allow up to 180 days for the manual reversal to post. If an erroneous refund occurs, follow erroneous refund procedures in IRM 21.4.5, Erroneous Refunds. Normal Interest rules apply when considering credit interest if all or part of the credit is subsequently refunded. TC 150 is blocked 92, the Form 8379 allocation has been worked and a tax or TOP offset has occurred. 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