On March 26, 2020, the U.S. Department of the Treasury exempted the Social Security Administration’s (SSA) benefit payments from offset due to Coronavirus Disease 2019 (COVID-19). Forward the case to the appropriate AM campus that worked the Form 8379. (-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. To reverse mixed-period offsets, with TOP offset from incorrect-year return posting first, take the following actions: Request CC IMFOL, CC RTVUE, and CC MFTRA and returns on all years involved. there is a TC 898 or TC 971 AC 598 on the account, Determine if any of the refund amount was issued per. You must consider the TC 700 when netting the TOP Offset amount. This causes an UPC 134 RC 03. 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). Inform the taxpayer that a note has been added to their case and they should allow 30 days to process. Review question 5 on Form 8379 to determine if the taxpayer resides in a community property state. An official website of the United States Government. Injured Spouse's share of the refund offset. Bureau of the Fiscal Service provides the debtors name only. See paragraphs (9) and (10) below for situations when the OBR can be issued after the 23C date. 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. He/she may contact the TOP Call Center at 800-304-3107, TTD 866–297–0517 to determine if a debt is owed and whether an offset will occur. Satisfy a balance due that resulted from an amended return received after the due date on the module where the offset occurred. Refer to IRM 21.4.6.5.9 (3), Community Property Allocation, for a list of community property states. If an offset occurs after Form 3753 has been issued, a Transaction Code (TC) 898 will not post to the account. 11-2016 (MeF) and Rev. Certain unemployment compensation debts. It does not matter where a taxpayer resides. 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). Contact Insolvency prior to a reversal of a TOP offset for permission to release the refund either systemically or manually. 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. Shared Responsibility Payment (SRP) see IRM 4.19.13.10.7 Shared Responsibility Payment (SRP). Instead of receiving that nice tax refund check (or direct deposit) you’ve been expecting, you get a notice in the mail. A TC 766 reversing a TC 898 with an OTN starting with 1 (indicates primary taxpayer debt) results in the generation of a TC 846 with BPI 1. You can easily check your offset status by contacting the Treasury Offset Program at 1-800-304-3107. I don't care if you're in a rehabilitation agreement and are making your payments to one of the Department of Education's collection agencies. In general, IRS may honor a hardship refund request if the taxpayer has no debt or owes only Federal taxes. Use HC 3, RC 087 and PC 8 when applicable and use the appropriate post delay code. Information regarding the input for the new command code can be found in IRM 2.4.61.10, Command Code CSO58 - Request Formatted Input Screen. Continue to determine the refund amount depending upon the type of offset that was made. The Agency Code, OTN, and offset amount will be identified in the TC 898, MISC field. 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”. Both offsets must be subtracted from the original refund amount, TC 840/TC 846, to determine how much of the refund the taxpayers received. TC 971 AC 599 must be considered when netting the TOP offset amount. Resolve bankruptcy cases originating from Insolvency in the territory offices. 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 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. Non-Community Property Allocation Shortcuts: When the injured spouse earned all the income and credits, all the overpayment is the injured spouse's. Our records show you did not allocate the Telephone Excise Tax Refund on your Form 8379. Change your control base from DMFC/DMFE to DUPF. See paragraph (4) below. Advise the taxpayer to allow 30 days to process. In these instances, the refund will be sent as a paper check. The economic impact payments can be offset through the Treasury Offset Program (TOP) only to collect delinquent child support obligations that have been referred by the state to TOP. Advise the taxpayer it may be necessary to obtain Form 8379 and file it with original return. ), their defaulted loans are Federal Family Education Loans, their defaulted loans are with a company like. Advise the taxpayer to resubmit a signed Form 8379. Policy Owner: The Director of Accounts Management. If you do not agree, you must submit a new Form 8379 allocating the payment as you determine. Premium Tax Credit (PTC) is a tax credit for those who enroll, or whose family member(s) enrolls, in a qualified health plan offered through a Marketplace. See IRM 20.2.4.3, Availability Dates for Overpayments, and IRM 20.2.5.13, Underpayment Interest on Liabilities Paid by Credit/Offset, to determine the amount to satisfy the outstanding balance due. Input a Posting Delay Code for 1 cycle. Use a TC 570 on the credit portion of the transfer. 6) Processing any case other than injured spouse. Re-sequence an account when the offset is on the "from" account. The CARES Act did not grant states any discretion to reduce or eliminate offsets due to hardship. Accounts with undeliverable refund checks must be researched for the correct address for re-issuance of a manual refund. If the taxpayer can provide a copy of Form 8379 via fax, attach a copy of the faxed Form 8379 to the Form 4442/e4442. Be sure to reduce TC 899 or TC 971 AC 599 type 2 and 3 by any TC 899 or TC 971 AC 599 type 4 with the same OTN. 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). Oftentimes, I find that faxes are mysteriously cut-off, or paperwork that was included in the file we mailed supposedly wasn't received. This is commonly referred to as the "Full Collection" program. (—V) Bankruptcy Freeze: Contact Insolvency to determine if the injured spouse’s portion of the refund may be issued manually and whether a BPI 3 is necessary due to the bankruptcy. See IRM 20.2.4.3, Availability Dates for Overpayments. Advise the taxpayer to allow 30 days to process. See IRM 21.4.1.4.4, Refund Issued But Lost, Stolen, Destroyed or Not Received. See paragraph (10) below. Use CC INOLE for cross- reference Taxpayer Identification Number (TIN) OBL checks. is involved, refer to IRM 21.6.7.4.2.7.3 (1)(n), Incorrect Year Posted First. For late filed returns with pre-paid credits, you must figure the 2-year period from the date the tax is considered paid. Contact Insolvency at the Centralized Insolvency Operation (CIO) ≡ ≡ ≡ ≡ ≡ ≡ ≡ to determine if the Injured Spouse's refund can be issued. Debit balances are worked and accounts showing refunds more than available credits are processed as appropriate. All TOP reversals must be input to the TIN from which the offset occurred, so that the correct debtor’s account can be updated with the agency. If the taxpayer reported excess APTC on their original return but did not allocate the excess APTC on Form 8379, allocate one-half the APTC for each spouse (50/50). 7) Taxpayer says Form 8379 was filed with his/her original return and no refund was received. 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. Attach TXMOD print showing the amount of liability(s) bypassed. It generates on all CC RFUND manual refunds issued from modules with the combat zone —C Freeze in effect.

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