Research CC CFINK for receipt code "R" and advise the taxpayer to check with the POA of record for receipt of the refund check. The following fact-of-filing refund status codes can be found on line 6 of the CC FFINQ display: K1 - Indicates return received and the normal processing time frame for the type of return filed (paper is 6 weeks, electronic is 3 weeks) has not passed; or an e-Filed return was received, and the normal processing time frame of 3 weeks has expired. Include an open or floating paragraph to advise the taxpayer they will need to claim the RRC on their 2020 tax return. Apologize for the delay and advise the taxpayer that even though the processing centers have partially reopened, we are still working to resolve delays caused by the previous pandemic closures. If a "P-" freeze is present, refer to IRM 21.5.6.4.31, P- Freeze Overview, and IRM 21.4.3, Returned Refunds/Releases. The return will be identified with the Unpostable Resolution Code (URC) "8" . The error is resolved within one day. See IRM 21.4.2, Refund Trace and Limited Payability. Fax procedures contained in IRM 10.5.1.6.9.4, Faxing, must be reviewed prior to faxing confidential information to the taxpayer. Split Refunds will be allowed on all Forms 1040 series (paper and electronic returns). Also remind the taxpayer that by using the automated systems, they would not have to wait on hold to speak to an assistor. Please use this link to track your refund from the IRS. Refer to IRM 21.4.2, Refund Trace and Limited Payability. If during the conversation it is determined the taxpayer did not request a direct deposit, refer to IRM 21.4.1.5.9.5, Taxpayer Expecting a Paper Check But Refund Issued as Direct Deposit. See IRM 21.5.3.3.1, Locating Amended Returns (Form 1040-X), for additional information. IPU 21U1336 issued 12-13-2021. Authenticate the taxpayers identity and conduct account research to assist the taxpayer. For IMF accounts, the indicator DD:0 (paper check) or DD:9 (direct deposit) will appear near the right margin either on the same line as the TC 846 or the next line down. See IRM 21.4.1.5.6.1, Credit Elect Reversals, for additional information. There are certain exceptions when a direct deposit may be issued on a Form 1040-X (i.e., math error on original return). (24) IRM 21.4.1.5.7.5(5) Updated procedures to advise of correct paragraph to follow in IRM 21.4.5.11.1, IRS Error Direct Deposit. Determine if a TOP non-tax offset occurred. The lead or designated individual must review and forward the referral and tax return copy to the Fresno Referral Coordinator using efax # 855-885-7866 for CIS case SPC5 creation and processing. If the original refund was for a direct deposit, BFS cannot use the Check Forgery Insurance Fund (31 USC 3343) to reissue a refund to the taxpayer. The C- freeze code (shows Path Indicator of 1) is set to be released on February 15th, however, this is contingent on Daily or Weekly processing of the account, therefore, the release may occur after February 15th. DO NOT release the refund if the indicator is present. For more information about the TBOR, see Taxpayer Bill of Rights and Pub 1, Your Rights as a Taxpayer. If you call us before then, we won't have any information about the status of your refund. See IRM 21.4.1.3.1, PATH Act Refunds, for returns meeting PATH Act criteria. Cannot be used to stop a refund during an accelerated cycle. To prevent direct deposit of the subsequent refund, input TC 971 AC 850 on the account when inputting the credit elect reversal (TC 832). Wheres My Refund? Taxpayers who visit IRS.gov can click on "Get My Refund Status" on the home page to check their current tax year refund status. Research CC IMFOBT (CC RTVUE and CC TRDBV can also be used) for the exact RTN and account numbers to verify they match the taxpayer's information. Correspond with the taxpayer if a Form 3911, or other correspondence is received and no refund has been sent on the account. The taxpayer may submit a copy of the return via fax or it can be ordered via CC ESTAB. When accessing command code SCFTR, the relevant fields show: Field 29, from code and Field 30, to code If the code under the from code is 3 or 4 and the code under the to code is 2, the return has been deleted. The IRS is taking longer this year. Thanks. If the check is not received by the end of those 6 weeks, follow normal refund trace procedures. MBA, Enrolled Agent. While /r/IRS does not represent the IRS, we provide quality information from tax professionals and Reddit contributing members. - Return was reviewed for required documentation WMR on IRS.gov and the IRS2Go app will be updated with projected deposit dates for most early EITC/ACTC refund filers by February 19. If either of these is entered incorrectly, or there is a math error on the return, the savings bond purchase request will be rejected, and the refund will be issued as a paper check. Be aware of possible MFT 32 involvement. See IRM 21.4.3, Returned Refunds/Releases. CC UPTIN will identify when a return is sent to the Rejects Unit by the Unpostable Function. New comments cannot be posted and votes cannot be cast. Authenticate the taxpayer's identity and conduct account research to assist the taxpayer. Me too. See IRM 21.2.1.22, Modernized e-File (MeF/TRDB), and IRM 3.42.5.14.5, Forms for 1040 Modernized e-File (MeF), for limitations on e-filed current and prior year returns. Centralized authorization file (CAF) indicator authorizes a third party to receive refund. DO NOT conduct any refund research prior to the end of these time frames, unless conditions in the table in (4) below exist. If the bank does not respond within 15 calendar days, contact the bank again. Refund inquiries generally originate in the Integrated Customer Communications Environment (ICCE). If the UPC 126 RC 0 posted to the account within 14 days of the date of the call, advise the caller that the tax return has been selected for further review and to allow 14 days to receive a letter with further instructions. Change made for IRM clarity. CC IMFOLQ displays resequenced payment transactions that attempt to post as a TC 610 (remittance with return) and there has been no account established with a resequence code of 24. This section outlines the research procedures to be used in responding to refund inquiries from taxpayers. A request to reverse a credit elect from a 2020 account back to the 2019 account must be received before the 2020 return has posted and before March 1, 2021. Program Effectiveness: Program Effectiveness is measured and controlled through: Program Goals are measured and controlled through: Quality data and guidelines for measurement are referenced in IRM 21.10.1, Embedded Quality (EQ) Program for Accounts Management, Campus Compliance, Field Assistance, Tax Exempt/Government Entities, Return Integrity and Compliance Services (RICS), and Electronic Products and Services Support, Return Integrity and Compliance Services (RICS) and Electronic Products and Services Support, Goals, measures and operating guidelines are listed in the yearly Program Letter. The following chart is provided to clarify when CC NOREFP can be used to stop a refund resulting from a transaction (e.g., TC 290 .00, TC 571, etc.) As of 2012, with the implementation of CADE 2 processing for all IMF accounts, CC NOREF, definer "P" can be used to stop a refund under the limited circumstances outlined below. This list is not all inclusive. or our phone representatives will be able to provide you with your specific refund date. Once the case has referred, ICT will follow scanning procedures and scan the cases as Priority Code 1 under category code SPC5. If an adjustment is input on Friday, the adjustment can be deleted by CC TERUP until 5:00 PM CT. After that, REVIEW command codes can be used to review/delete the adjustment starting at 5:00 AM CT on Monday and ending at 5:00 PM CT on Tuesday. Create an account to follow your favorite communities and start taking part in conversations. Advise the taxpayer we are experiencing delays. You have ordered the return and found no entry on the credit line, Taxpayer erred, but is entitled to the refund, PRE-REFUND ADVANCE PRODUCT - TAXPAYER CHARGED AN ADVANCE FEE - Refund Anticipation Loan (RAL), POST-REFUND FINANCIAL PRODUCT (REFUND TRANSFER) - Refund Anticipation Check (RAC), PRE-REFUND ADVANCE PRODUCT - TAXPAYER NOT CHARGED AN ADVANCE FEE, OTHER/NEW PRODUCT - Not meeting any of the above criteria, TEXT FIELD TO EXPLAIN OTHER/NEW PRODUCT #4, CC TRDBV or MeF Return Request Display (RRD) shows a RAL/RAC code of. ERS Status Code 100: unworked error record that is usually a simple problem. See IRM 21.4.1.5.10, Refund Intercept CC NOREF with Definer "P" . For information regarding Debtor Master File (DMF), Treasury Offset Program (TOP) Offset Bypass Refund, Hardship and Injured Spouse, see IRM 21.4.6, Refund Offset. If CC ERINV shows the remaining days in suspense is greater than 30 days and no letter was sent, DO NOT prepare a Form 4442/e-4442. Advise the taxpayer that the return has been selected for further review and that well need to speak with him/her to validate the information that was submitted. Instead, provide the taxpayer verbal instructions on where/how to obtain the status of their refund. If a Letter 12C, or Letter 4087C was sent and you can determine the cause for the condition, regardless if the taxpayer has received the letter, advise the taxpayer to provide the information using the ERS/Rejects address/fax number chart in (12) below. If present, and the contact is from the taxpayer or authorized third party, follow required authentication procedures per IRM 21.1.3.2.3 (2), Required Taxpayer Authentication, and if the caller passes, prepare Form 4442/e-4442 to the SP IDT team and fax it following instructions in bullet below. Advise the taxpayer not to call back before the time frame has passed as no additional information will be available. The savings bond request is for tax year 2009 or subsequent and is in increments of $50 with a maximum of $5,000. See IRM 21.4.1.4.1.2.6, Error Resolution System (ERS) Status Codes, Total number of work days remaining in the suspense period. See the table in IRM 21.4.1.4.1.2.1, Unpostable Conditions, for guidance, TC 971 AC 111 (only those that had a previous TC 971 AC 121, TC 971 AC 124, or TC 971 AC 129 marker) and the return is posted on MFT 32, TC 971 AC 121 (TC 971 AC 121 is no longer used after January 2017). TC 971 action code descriptions can be found in Document 6209, Section 8C, TC 971 Action Codes. Do not issue a replacement check for the third round of Economic Impact Payments. Postal Service will be provided a contact number to provide a new address. If the taxpayer has not filed their 2021 tax return, follow IRM 21.6.3.4.2.13.3, Economic Impact Payments - Manual Adjustments, to reverse the EIP credit (if not done systemically). 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