When these things happen, a person may be able to legally request that some or all of their funds be returned to them with a tax refund offset reversal. See IRM 21.4.6.5.12.2, Manual Reversal of TOP Offset. See IRM 21.4.6.5.14, TOP Source and Reason Codes. All Forms 1040 series indicating "Injured Spouse" in the upper left corner are blocked in BS 920929. Refer to IRM 21.4.4.4.2, Outstanding Balances/Duplicate Refunds. Different community property laws may apply to allocations regarding overpayments offset to Federal tax or TOP debts. A TC 899 Type 1 may not appear on the account. See IRM 21.4.6.5.10, Allocation of Injured Spouse Form 8379. Determine the TC 898 offset to be reversed. Any notices received by IRS from an agency must be returned to that agency. If there is an outstanding IRS obligation for the primary or secondary taxpayer, compute the Injured Spouse refund. This action is initiated when the taxpayer contacts IRS. If the injured spouse is the primary taxpayer and Part II, line 11, is not checked on Form 8379 (Rev. Individuals and business entities that expected a refund and have other government debts may be impacted. Refer to IRM 3.17.79.10.7, Incorrect Cancellation Amounts, for correcting UPC 138. 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. Refer taxpayer to agency on offset notice, or if unknown, to TOP Call Center above (agency must issue refund). Advise the taxpayer to allow 30 days to process. (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. Possible open paragraph can read, Due to a systemic issue, we previously wrote you requesting a copy of your previously submitted Form 8379, Injured Spouse Allocation. If the Form 8379 is filed by itself, and there was no offset on the module or a corrected math error has created a balance due, you should not consider the Form 8379. Non-Community Property Allocation Shortcuts: When the injured spouse earned all the income and allocates all the credits to themselves. Additional Child Tax Credit, Making Work Pay Credit, American Opportunity Credit, etc.) Annotate AMS with the information obtained from the caller if you do not have access to CIS. Form 8379, revision date 11-2021, filed with MeF returns erroneously rejected entries on the Form 8379 for Line 16 Non-refundable credits and Line 17 Refundable credits column (a) (b) and (c) did not . 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. 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. No other action is needed on the account. How much money has TOP recovered? Update the entity, if necessary, and use CC ACTON to establish a "dummy account" . The order in which they are input does not matter. Prepare a manual refund with the appropriate BPI. Advance CTC is not subject to offset. The taxpayer filed a tax return for calendar year 2020 which is assessed on October 15, 2021, showing an overpayment which offset to the outstanding tax liability on October 20, 2021. If you are an employee assigned to Application 21 and you do not have access to CIS to view the Form 8379, Allocation Worksheet, or do not work injured spouse allocations: Check the Spanish box in Line 21, if applicable. If Insolvency does not provide a specific name and number for the injured spouse to contact, include the Philadelphia CIO telephone number 800-973-0424 in the Letter 3179C. 19) Taxpayer filed Form 8379 in any manner. To reverse TOP offsets for mixed entity cases: Research to determine which taxpayer's refund was offset. All manual refunds from IMF accounts require the input of the appropriate BPI, except as noted in paragraph (5) above. When this occurs, you cannot do a TC 766 to reverse the offset systemically. Be sure that all TC 898(s) net to zero before attempting to merge the accounts again. Contact Insolvency at the Centralized Insolvency Operation (CIO) or fax Form 4442, (see (1) above for faxing instructions) to determine if the Injured Spouse's refund can be issued. Once the RRC offsets to pay a TOP debt, it loses its identity as a RRC payment. 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). If you do not have the stamped received date use the TRDBV date. 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. See paragraph (2) above. The American Recovery and Reinvestment Tax Act of 2009 and the Worker, Homeownership, and Business Assistance Act of 2009 extended the first-time homebuyer credit and provided a waiver of the requirement to repay the credit, except when taxpayers dispose of the new residence within 36 months of purchase. Bureau of the Fiscal Service matches the refund through TOP and offsets the amount to the agency debt(s). See IRM 21.4.6.4.2.11, Netting TOP Offsets and Reversals. 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. The IAT Tool is designed to research CC INOLET when the invalid indicator is present. If TXMOD shows an open base with MRR/NHQ do not submit request for a manual reversal. Inform the Bureau of the Fiscal Service CSR that you are an IRS employee processing a hardship manual refund and give your name, ID number, and the office from which you are calling. A manual refund is required when Box 12 on Form 8379, Injured Spouse Allocation, is checked and the address on ENMOD is different than the address on the Form 8379. If an agency refund has occurred, see IRM 21.4.6.5.12.1, Input of TOP Offset Reversals Reference Number (RN) 766 with OTN. if you get a refund on your 2020 tax return because of the credit, the IRS can take it away to pay any child support, state taxes, or other government debts you owe . 1. Work the case. (03) Invalid Reversal Amount Amount is not equal to the TOP offset amount. The net of all TC 76X with the same OTN cannot be greater than zero. 11-2016), input a TC 290 for .00 with RN 810, RC 086, SC 7 and the dollar amount of the allocated refund. The only debt involved is TOP and/or premarital Federal tax debt owed, by the other spouse or no debt is owed. DO NOT transfer the call if the taxpayer is simply asking about the status of their claim. The 17 week timeframe includes the 9 week processing timeframe for a corrected TPP Unpostable 126-0. The Full Collection program is not related to refund offsets for child support made under the TOP programs. Taxpayers may file Form 8379 with the return or as a standalone form. Form 8379, Injured Spouse Allocation, is not a separate claim. Send Letter 3179C, Refund Offset to Treasury Offset Program (TOP) and Injured Spouse Inquiries or Letter 285C, Refund/Overpayment Applied to Account, to the taxpayer informing them that we allocated it for them. The purpose of the Agency/Sub Agency Code is for internal use only. If the Form 8379 is not for another year return the Form 8379 to the taxpayer advising them we have no record of a return being filed for the tax year indicated on the Form 8379, use Letter 3179C. See IRM 21.4.6.3, Disclosure, for guidelines for general disclosure and leaving information on answering machines or voice mail. If the return has not been processed, "O" code the return for processing to prevent an erroneous refund. Only the TOP Liaisons are authorized to input the TC 767. Form 8379, Injured Spouse Allocation, should not be considered: If a Form 8379 is filed for any filing status except Married Filing Joint. 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. UPC 137 and UPC 437 are IMF and BMF UPC(s) unique to the posting of a TC 898 or TC 899. Command Code (CC) INOLE contains debt liability indicators based on information received from the Bureau of the Fiscal Service. 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. 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. Do not input the TOP offset reversal. Withholding credit is less than reported on the joint return. If the above timeframes have passed, the case has not been worked and there is an open control base assigned to a clerical site specialized control number or there is an open control base not assigned to specific CSR, and you are not trained to work Injured Spouse cases and do have access to CIS, leave a Case Note. a TOP offset has occurred and the TOP offset notice was received. Advise the taxpayer to allow up to 8 weeks from the time they re-file the Form 8379. Doing so will create an UPC 134, see IRM 21.4.6.5.23, TOP Unpostable Conditions. The American Rescue Plan Act of 2021 allows the taxpayer "subject to income limitations," to exclude $10,200 (MFJ - $10,200 per spouse) of Unemployment Compensation from income for tax year 2020. The 2021 Child Tax Credit is up to $3,600 for each qualifying child. For Form 8379, Injured Spouse Allocation, input RN 808/RN 810 or RN 809/RN 811 with a PDC for 2 cycles or issue a manual refund if applicable. 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. Do not call the agency. To prevent the credits from refunding from the 2011 MFJ account, move the credit(s) before abating the tax on that year. This change limits the time during which Treasury may require States to return the offset funds to six months from the date of such collection. Clearance of overpayment for amounts less than $5.00. If there was an Agency Refund for a partial amount reverse any remaining amount TC 898/TC 971 AC 598 minus any TC 899/TC 971 AC 599. See paragraph (10) above. Rul. The term husband and wife does not include couples who have entered such a formal relationship, and the term marriage does not include such a formal relationship. This tolerance applies to both IMF and BMF. Accounting receives and processes the approved OBR request before the posting date of the freeze release. Research CIS for an explanation of the no consideration and explain the reason for the no consideration to the taxpayer. If research indicates the TC 898 was deleted, see IRM 21.4.6.5.12.2, Manual Reversal of TOP Offset, to initiate procedures for a manual reversal request. If the injured spouse is the secondary taxpayer and Part II, line 11, is not checked on Form 8379 (Rev. If the case does not meet TAS criteria or the criteria above, prepare Form 4442/e4442, Inquiry Referral, and refer to the appropriate AM function where there is an open control. 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. See IRM 21.3.5.4.1, When to Prepare a Referral, for instructions. See IRM 21.4.6.5.7.1, Allowable TOP Offset Reversals, for levy proceeds. If there is no Form 8379 on file, the injured spouse must file Form 8379, to request their share of the EIP which offset. For all shortcut methods, if the RRC is claimed and the injured spouse is entitled to half of the RRC. See IRM 21.4.6.4.2.1, TOP Offset Bypass Indicator (BPI). See IRM 21.4.6.5.11.1(10) below for an exception when the IRS can issue the OBR after the 23C date. 1. 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. Issue a letter to the taxpayer informing him/her that the allocation of Form 8379 will be computed after the examination is completed. This type of refund is called an Offset Bypass Refund (OBR). 21) The taxpayer calls in response to letter 3179C, The taxpayer can provide the missing information. Do not use the DMF-LIAB-IND> found on CC TXMOD or CC IMFOL for processing an injured spouse allocation, nor for advising the taxpayer of the existence/non-existence of a TOP debt at Bureau of the Fiscal Service. Taxpayers compute the PTC on Form 8962, Premium Tax Credit. Monitor the account for the TC 898/TC 899 to post, do not close the IDRS control base. If an offset has occurred to a separate tax liability for which the injured spouse is not responsible, compare the injured spouse's allocation to the amount of offset. A combat zone C Freeze generates a BPI (4) on a TC 846 issued from that module. 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. On manual refunds resulting from a TOP offset reversal, the "FROM" date is based on the refund that was offset. 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. If an OBR is requested before the 23C date of the tax assessment which created the overpayment; but a clerical error occurred preventing the processing of the request, the IRS can correct the clerical error by reversing the tax offset and issuing the OBR. This occurs when an input of TC 766 reverses a TC 898 with no debtor TIN. Advise the taxpayer to allow 30 days to process. Form 8379 posted to the correct TIN and the original return is found behind the Form 8379. Determine if the injured spouse's share of the 2007 ESP was reversed in Cycle 200852 or the 2007 ESP was not received (return not filed or not eligible for some or all the ESP). 1) Taxpayer claims he/she didn't receive a refund of overpayment. The manual refund is issued in the injured spouse's name only, unless the injured spouse requested in writing or on Form 8379, Injured Spouse Allocation, that it be issued in both names. However, these are not true TOP offsets. If the 45-day interest-free period is missed, allow credit interest on the overpayment. The releasing adjustment with TC 810/811 will also need a TC 770 for zero to prevent an unpostable condition. Split the credit 50/50. Refer to IRM 21.1.3.2, General Disclosure Guidelines, for more information. The domicile of a person does not change merely because of entry into the military and being stationed in another jurisdiction. If there is a balance due module; a freeze release will prompt an offset to that account. If you do not agree, you must submit a new Form 8379 allocating the payment as you determine. See IRM 21.4.6.5.1, Taxpayer Inquiries on TOP Offset. .For both federal tax debts and TOP debts, if the IRS receives the Form 8379 from the non-debtor spouse and it wasnt filed within the applicable IRC 6511 period for the claim for refund, send a 916C letter and advise the taxpayer that the IRS cannot process the allocation because Form 8379 was not submitted timely. Use a secondary TC 570 as needed. UPC 342, RC 06, occurs when a TC 766 with OTN is greater than the net TOP offset amount. ", RC 090 - "the offset resulted from a payment which was specifically intended for application to an outstanding IRS balance. 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. Be sure to consider all offsets, including offset to child support, to determine whether the offset can/cannot be reversed, see IRM 21.4.6.4.2.4, Child Support TOP Offsets, for more information. If the case is assigned to a CSR and you do not have access to CIS, issue 4442/e4442 to the CSR. Bureau of the Fiscal Service will not provide the taxpayer with the amount of debt submitted to TOP by the creditor agency. Injured Spouse's share of the refund offset. This occurs when an input TC 766 reverses a TC 898 with a debtor TIN. If the taxpayer qualifies to use their 2007 earned income, you will determine the EITC allocation based on the 2007 income not the 2008 income. Advise the taxpayer that a processing error has been made and explain that any additional offset or balance-due notice will be issued during reprocessing. Because on their phone line it states if you received a treasury offset letter it takes 3 weeks to process to your account. After getting through to Bureau of the Fiscal Service, select the option "If you are calling from a government agency.". After December 31, 2020, EIP 1 could no longer be issued and had to be claimed on a 2020 tax return as RRC. If the address on ENMOD is different than the address on the Form 8379 contact the taxpayer either by phone or correspondence to verify their address. The IRS has no discretion to determine whether an offset to a past-due child support or other Federal agency non-tax debt under the Treasury Offset Program should occur. Prepare Manual Reversal Request supplied by the TOP Liaison. Our records show you did not allocate the Telephone Excise Tax Refund on your Form 8379. 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). Issue the Injured Spouse his/her share of the joint EIP. 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. Wage & Investment Division. 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. Input the offset reversal using CC REQ54, blocking series (BS) 00 with original return or BS 05 without original, source code (SC) 7, and the appropriate reason code. Use TC 290 and TC 766 with an Offset Trace Number (OTN) to reverse a Treasury Offset Program offset (TC 898) with the same OTN. Upon completion of the return, work your case. Taxpayers who file their tax return late will be subject to a late file penalty of 4.5 percent of the tax required to be shown on the return for each month or fraction of a month the return is late. You should verify the computation is correct, before sending the Form 8379 Injured Spouse Allocation Worksheet to the taxpayer. Research UPTIN and resolve the UPC TC 898. A TOP offset appears on the module as: TC 898 or TC 971 AC 598 (manual input of TOP offset record) with an Offset Trace Number (OTN), an offset amount, and a debtor-TIN field, if the offset is for a secondary spouse, OTN - Starting with 1 indicates primary taxpayer debt, OTN - Starting with 2 indicates secondary taxpayer debt. When permission is granted for the manual refund before the TC 700 posts to the account, input TC 470 CC 90 to prevent notices from being issued. See exception below. TC 971 AC 599 (manual input of TOP offset reversal record which is used when the TC 899 Type 1, 2, 3 or 4 record, generated by Bureau of the Fiscal Service, is deleted in error). 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