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If not received, send taxpayer Form 3911, Taxpayer Statement Regarding Refund, to begin trace of refund check or input CC CHKCL. Some entity or module freeze may need to be resolved before the Form 8379, Injured Spouse Allocation, can be processed. No TC 766 is needed. Room 556 C Include taxpayer contact information and any details that the taxpayer gives that may help resolve the case. The QBID will be allocated as a percentage of each spouse's Qualified Business Income if the Qualified Business Income (QBI) can be determined. 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. 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. You should verify the computation is correct, before sending the Form 8379 Injured Spouse Allocation Worksheet to the taxpayer. Some taxpayers will attach Form 8379 to their joint Form 1040 or Form 1040X, see IRM 21.4.6.5.8.10.1, Form 8379 Attached to Joint Form 1040/Form 1040X. If approval to issue the refund is received, input a Manual Refund using BPI 8 or 9. See exception below. This will resolve the OBR inquiry on the same day and therefore should not be transferred to TAS. The IAT tool is designed to research CC INOLET when the invalid indicator is present. Send an explanation of the action taken to the taxpayers if applicable. 1. The First-Time Homebuyer Credit (FTHBC), IRC 36 (f)(5), provides that for the recapture tax, 50 percent of the amount of the credit claimed on a joint return is treated as having been allowed to each spouse. 807 intends that income, deductions, personal exemptions, credits, and payments shown on the joint return be allocated to the spouse to whom they belong. If the interest payment was not offset with TC 898, then the TC 766 amount is simply the spouses share of the joint overpayment.Example: Using the above example and omitting the interest computations associated with TC 898, results in a TC 766 amount of $4,200. The Form 8379, Allocation Worksheet, should be on the CIS case file, if not, request the document from files. Step 4: Apply For the Tax Refund Offset Reversal. Consequently, the name control does not match master file. If the taxpayer inquires as to how we determined the injured spouses share of the refund, provide them with a copy of Form 8379 Injured Spouse Allocation Worksheet. For prior revisions of Form 8379, always issue the Injured Spouse's portion of the refund in "one name only" even if the one name only box on line 11 is not checked. If you withdrew money from your 401(k) or IRA for reasons related to Covid, you're required to include at least a portion of taxes due on your 2020 return. Use Form 8379 Injured Spouse Allocation Worksheet, to compute the injured spouse share of the refund. When the amount of a credit elect is reduced by a TOP offset, but the credit later becomes available because of an injured spouse allocation, no comparison is made against the BFS debtor file. Meaning, the TC 706 credits must transfer from one spouse on the originating account either as a single or separate filer or as a joint filer with a new spouse. 11-2016 (MeF) and Rev. Washington, DC 20227. When issuing a hardship refund for any reason, you must inform the taxpayer that if he/she owes a past-due child support or other TOP debt, his/her refund may be reduced in whole or in part by Bureau of the Fiscal Service and applied to the agency debt through Treasury Offset Program. Annotate in Box 20, Remarks, Approved by Insolvency (or Technical, if applicable). IRS can no longer manually repay the refund to the agency. Generally, credit interest is allowed from the availability date of the overpayment to the refund schedule date (less the applicable back-off period). If the freeze release occurs without a releasing transaction (e.g., due to the passage of time from the imposition of the freeze), treat the posting date of offset credit transfers as the posting date of the freeze release. If the injured spouse is entitled to the entire overpayment, this computation is not needed. You can contact the Treasury Offset Program (TOP) at 800-304-3107 for more information. When working Injured Spouse Allocation Cases involving recapture research 2008/2009 returns to determine how the credit was allocated. The taxpayer was sent a refund of $586 ($1586 - $1000). If a taxpayer believes they have been discriminated against on the basis of sex, race, color, national origin (including limited English proficiency), disability, reprisal, religion, or age, advise the taxpayer that he/she can forward an email to *EDI.Civil.Rights.Division@irs.gov, or send a written complaint to: Internal Revenue Service, Office of Equity, Diversity and Inclusion, CRU , 1111 Constitution, NW, Room 2413, Washington, DC 20224. Taxpayers divorce. The following Transaction Codes (TC) are used solely for TOP offsets: TC 898 (TOP offset record generated by Bureau of the Fiscal Service), TC 971 AC 598 (manual input of TOP offset record which is used when the TC 898 record, generated by Bureau of the Fiscal Service, is deleted in error), TC 766 with Offset Trace Number (OTN) (IRS reversal of TOP offset). The additional interest owed the injured spouse on the TC 766 amount of $4,220.99 is therefore computed FROM August 13, 2020. The Director of Accounts Management is responsible for policy related to this IRM. If the offset is more than 6 years old, contact the TOP Liaison for manual reversal procedures. Arizona, Idaho, Nevada, and Wisconsin recognized same-sex marriages starting in late 2014. Use HC 4 for TOP offset reversals that will result in a credit balance on the tax module. Before reversing any child support offsets, see IRM 21.4.6.4.2.4, Child Support TOP Offsets and IRM 21.4.6.4.2.12 (1) & (2), TOP Offsets Involving ID Theft and ID Theft with Fraudulent Returns, above. One adjustment will be for the original overpayment and the second adjustment will be for the EIP. Take no further action until the manual reversal request has completed. The taxpayer must have specified that the payment is a cash bond. Explain that IRS has already obtained the offset funds from the agency and that the agency is now owed the money. 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. If no response is received, process Form 8379 based upon community property laws of that state. Annotate the taxpayer's account as follows: 14) Taxpayer says Form 8379 was filed after offset and no refund was received. 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. Compute normal interest on manual refunds resulting from offset reversals. When Treasury's Bureau of the Fiscal Service processes a tax refund, it matches the noncustodial parent's debt and intercepts part or all of the tax refund, depending on how much is owed. BPI (5) or (6) must be used for injured spouse in combat zone, BPI (0) and (4) are not valid when block 9(Injured Spouse) is used. You will need to do a manual reversal request. In limited circumstances involving a clerical error by the IRS or TAS that prevented processing of the OBR request, the IRS may reverse an offset that has already occurred and issue the taxpayer a refund. Form 8379 filed post-offset would be worked per normal reversal procedures send the taxpayer a letter of explanation regarding the actions taken. The purpose of the Agency/Sub Agency code is for internal use only. We allocated the repayment for you, giving each spouse one half of the excess APTC repayment. Use the name line of the year the EIP was determined. Hardship for purposes of an OBR is economic hardship within the meaning of IRC 6343, and the corresponding Treasury regulations (i.e., unable to pay basic living expenses). When CC RFUND is input on a Master File Tax (MFT) Code not eligible for offset, the indicator is set to "3" . See IRM 21.4.6.5.7, Reasons to Reverse TOP Offset. If all the offset is needed, reverse the entire amount. All letters or documents from an agency and addressed to IRS are sent back to agency headquarters or Bureau of the Fiscal Service if they concern: Removal of the debtor from the Treasury Offset Program. There is now no remaining TOP offset and the taxpayers received the following refunds totaling $1,586.00. See IRM 21.4.6.5.10.6, Issuing the Injured Spouse Refund. A TC 896 with an Agency/Sub-Agency (AG/SA) Code reflects a computer-generated offset to the DMF made from 1984 through January 11,1999. Send Letter 3179C, Refund Offset to Treasury Offset Program (TOP) and Injured Spouse Inquiries, to the taxpayer informing them: "We received and processed your Form 8379. The Liaison contacts the agency to determine which taxpayer owes the TOP obligation. For offsets involving child support, see IRM 21.4.6.4.2.4, Child Support TOP Offsets. TC 971 AC 599 with a Type 1,2,3 or 4, represents a manual input of an erroneously deleted TC 899 Type 1,2,3 or 4 transaction. Be sure to consider the credit resulting from the adjustment when computing the injured spouse's portion of the total overpayment. A hardship request to expedite the injured spouse's portion of an overpayment, resulting from Form 8379, Injured Spouse Allocation, filed with an unprocessed original return, may be honored prior to the return posting and a TOP offset. Form 3753 must be processed no later than the 43rd day. The debt indicator on CC INOLE is updated daily. See IRM 21.4.6.4.2.11, Netting TOP Offsets and Reversals. See IRM 21.4.6.5.12.2, Manual Reversal of TOP Offset. IRS assesses an additional $800.00 for their 2011 joint liability based on an examination of the return. Only the TOP Liaison is authorized to input a TC 767 with the OTN. If there is a TC 971 AC 598 (manual input of Top offset record) on the account, you cannot input a TC 766 with an OTN to reverse the TOP offset. IRS will not be reversing any RRC tax offset which occurred before March 18, 2021, unless an Injured Spouse Allocation, Form 8379 is filed requesting the injured spouses share of the offset. These procedures apply to both pre-offset and post-offset injured spouse cases. Follow up with the TOP Liaison if you have not received a response after 5 business days. However, in some instances the recovery did not work. Work any EIP 3 portion on the 2021 account. Due date of return (determined without regard to any extension of time for filing). Taxpayers will not report SRP on returns for tax years 2019 and subsequent. in the case of oral statement, prepare e-4442/Form 4442, Inquiry Referral, history sheet or phone documentation sheet to use as the SD. If there is a discrepancy with the TC 898/TC 971 AC 598 or TC 899/TC 971 AC 599, contact the TOP Liaison . Purpose: This section covers processing related to Refund Offsets and Offset Reversals. If the research shows no Federal Outstanding Balance Liabilities (OBLs) or an agency refund, continue processing the Manual Refund according to normal procedures as outlined in IRM 21.4.4, Manual Refunds Also see IRM 21.4.4.5 Preparation of Manual Refund Forms. Notate RRC 50/50 after the appropriate shortcut method used. See IRM 21.4.6.5.10, Allocation of Injured Spouse Form 8379. See IRM 21.4.6.5.9, Community Property Allocation. Refer to IRM 21.4.6.4.2.2, IMF TOP Offset, and IRM 21.4.6.4.2.3, BMF and Civil Penalty TOP Offsets, for additional information. The received date of the Form 8379 is used for the transaction date of the TC971 AC071. Advance CTC is not subject to offset. If an offset occurs after Form 3753 has been issued, a Transaction Code (TC) 898 will not post to the account. Do not make an entry in the Amended Claims Date (AMD-CLMS-DT) field. CC RFUND has a field entitled "BYPASS INDICATOR" . If an erroneous refund occurs, follow erroneous refund procedures in IRM 21.4.5, Erroneous Refunds. For such military personnel, Federal income tax refunds will not be offset to any Federal tax debt or TOP debt. If the taxpayer is claiming the RRC on their 2008 return, you will need to look at the 2007 account. 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. Identify the missing information on the original return, if available, and write the taxpayer requesting it or if the issue can be resolved by having the taxpayer fax in missing information, you may attempt to contact the taxpayer/authorized representative by telephone and request the missing information be faxed to you, explain that the injured spouse Form 8379 cannot be processed until the information is received. Contact Insolvency prior to a reversal of a TOP offset for permission to release the refund either systemically or manually. Insolvency will detail the action necessary on Form 4442 /e4442 and submit it to the appropriate AM function. If you do not have the stamped received date use the TRDBV date. The debt indicators are: The (I) indicator is not always set for all Federal tax debts. Therefore, do not disclose this information to the taxpayer. Close you case using Document Type-Internal Transcript, IDRS Cat Code IRRQ, Program Code 40000. An OBR may not be issued if a Treasury Offset Program offset will occur. Offsets will only occur on child support obligations. Refer to IRM 21.5.1, General Adjustments, for tolerance considerations. The RRC is worked using normal injured spouse procedures. There are instances in which one of the above is valid, however if the (I) indicator is not set, see IRM 21.4.6.4, Refund Offset Research, paragraph (2). RC 086, RC 087, RC 089, RC 090, and RC 091 complete the statement by indicating specific TOP adjustments. See IRM 21.4.6.5.23, TOP Unpostable Conditions, for instructions. Withholding credit is less than reported on the joint return. ", RC 087 - "we have corrected a math or processing error on your return. 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. See paragraph (10) below. Refer to IRM 5.1.12.11, Child Support Obligation, which provides additional information, including the NMF assessment and collection processes. If part of the RRC payment was offset and part was refunded to the taxpayers, deduct the refunded amount from the credit amount to determine if the injured spouse is entitled to any additional refund. This is needed on Form 5792, Request for IDRS Generated Refund (IGR), and Form 3753, Manual Refund Posting Voucher. There is a partial lost refund when the TC 846 and the TC 898 are NOT the same. For same-sex couples residing in community property states, the application of community property laws in processing the Form 8379 filed by a same-sex spouse will depend on whether the couples state of domicile recognized same-sex marriage during the tax year for which the injured spouse claim is made. 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. If information is not found on the primary account, research the X-REF TINs under both TINs to determine where the FTHBC was claimed. Advance Child Tax Credit (CTC) is an advanced payment of the Child Tax Credit for tax year 2021. When CC RFUND is input on a module with a (C) combat zone freeze, the indicator is set to "4" . Satisfy a balance due that resulted from an amended return received after the due date on the module where the offset occurred. The injured spouses manual refund must include the appropriate BPI and be issued in either one name only or both names, depending upon how the Form 8379 was completed by the taxpayers. 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. This information is intended as a guide to determine when it is acceptable to reverse a Treasury Offset Program offset and when the offset should remain on the account. A manual refund is necessary when the injured spouse's portion of the joint overpayment will offset to a Federal tax debt for which he/she is not liable. (1) This transmits revised IRM 21.4.6, Refund Inquiries, Refund Offsets procedures. If a TC 899 is not reflected on the account, contact Bureau of the Fiscal Service to verify the transactions that transpired before any adjustment is made. If one of the shortcuts methods was used, send the taxpayer an explanation of how the refund was allocated. Beginning in tax year 2019, the amount of the SRP has been reduced to zero for all taxpayers. Prepare Form 4442/e-4442 to forward case to the appropriate local Directorates AM Paper Function. It generates on refunds (TC 846) issued after reference number (RN) 808/810 is input to release a refund when an injured spouse is the primary. If case meets no move criteria disregard any instructions to place the account in debit balance, and only submit the manual reversal request to the TOP Liaison. 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. Refer to Document 6209, Section 8A, Master File Codes. The Injured Spouse's share of the refund was processed as filed and the taxpayer is now requesting to change their allocation (e.g. TOP offsets are made against any refund issued from MFT 29, MFT 30, MFT 31, MFT 35 and MFT 55 unless a Bypass Indicator (BPI) is generated on the TC 846 or input on a manual refund TC 840. Complete thorough research of the account and modules to identify the E- TTP Freeze status. Notate, on the CIS case notes, the shortcut method used. DO NOT net the refund amount. See IRM 21.3.5.4.1, When to Prepare a Referral, for instructions. 18) Taxpayer says Form 8379, Injured Spouse Allocation was filed with or without original return. Input a TC 767 with the OTN for the disallowed amount. Therefore, this unpostable transaction must NEVER be deleted. If the refund will be computer generated, input the adjustment with a 290 .00, RN 808/RN 810 or RN 809/RN 811. The TC 766 posts with the return due date or return received date, whichever is later. See IRM 21.6.7.4.1, Source and Reason Codes CP 21/CP 22A Notices, for conditions when a notice will/will not generate. Advise taxpayer to allow up to 8 weeks processing time from the time we receive the Form 8379. Ensure that there are no unpostable TC 898 or TC 899 transactions on the account. Injured Spouse TOP offset reversals may be input with a HC 3 if the refund will be issued in both names. If the date of offset is over 6 years, a manual reversal request is required. For TOP offsets, BFS issues the Notification of Offset that provides the creditor agency contact information. This includes EITC. If copies of legal documents or forms regarding support obligations are received, forward them to the NMF IRS Campus. Adjust the account to put the account in debit balance when processing a full back-out or adjust to the good return if one is present on the account, use HC 4. The Treasury Offset Program debt indicator (F) is set when Bureau of the Fiscal Service informs Internal Revenue Service (IRS) that at least one TOP debt exists and an offset may occur if a refund is authorized. It generates on the first refund (TC 846) issued after the reversal of a TOP offset to a primary TIN's debt. 9) Taxpayer says Form 8379 was filed with his/her original return and no refund was received. See IRM 2.4.20-12, Description of Line Item Numbers. Inform the injured spouse that his or her refund can be offset for any past-due child support or other TOP debts that he or she may owe. If the Agency code is 1 or 2, the offset is for a delinquent child support debt and the 5 month limitation rule applies except for a Form 8379, Injured Spouse Allocation. 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. See IRM 21.4.6.5.11.1(11) below for conditions that will allow an OBR. Do not change the address on CC ENMOD. See IRM 3.17.795, Refund Schedule Number Format, for additional information. IRS previously denied Form 8379, a Letter 105C, Claim Disallowed or Letter 106C, Claim Partially Disallowed, was sent and a TC 290 for .00, blocking series 98/99 (input after receipt of Form 8379). 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.". Add the interest payment and its accrued interest, multiplying the total by the percentage determined in item 1) above. If a manual refund is requested (e.g., TAS hardship cases) before the TC 700 posts, contact the AM Process & Program Management Analyst to secure permission to expedite the manual refund. 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 you are calling from. When a taxpayer wants to claim innocent spouse relief, but mistakenly uses Form 8379, Injured Spouse Allocation, return the Form 8379 to the taxpayer. Form 8379 is forwarded to the Accounts Management (AM) Function, A (TC) 971, Action Code (AC) 071, is input when the case is controlled. See IRM 21.4.6.5.19, Re-sequence Cases. See IRM 21.4.6.4.2.10(3), TC 899, Agency Refund of TOP Offset. Send one letter to the Injured Spouse to the address on the Form 8379 and a copy to both spouses to the address of record. Cases involving bankruptcy and TOP offsets require that the agency receiving the offset make the refund unless: It can be determined that IRS was aware of the bankruptcy prior to issuing the refund that was offset. See IRM 21.4.6.5.12.2, Manual Reversal of TOP Offset. Once the condition creating the TC 766 reject is identified, use the IF/THEN chart above to resolve the TC 766 Reject. If a TC 898 posted with an invalid OTN and a TC 766 was input to reverse the invalid OTN. If the Form 8379, Injured Spouse Allocation, is filed with the original return and the account is in zero or debit balance with no math error, do not consider the Form 8379. See IRM 21.4.6.5.8.9, Form 8379, No Consideration Procedures for instructions. Research CIS for an explanation the previous denial and explain the reason for the denial to the taxpayer. Allow three weeks for the posting of the reversal transactions when calculating the six-year period. If the interest payment was not offset with TC 898, then the FROM date for the additional interest (TC 770) is the 23C date of the accrued interest (TC 776) that accompanied the interest payment.Example: Finishing with the example from 2) above, if the interest payment of $47.49 had not been offset with TC 898, meaning the TC 766 amount is $4,200, then the FROM date to calculate additional interest for the TC 766 of $4,200 is the 23C date of the accrued interest of $0.66 (August 31, 2020). Refer to IRM 25.15, Relief from Joint and Several Liability For telephone inquiries regarding Form 8857, Request for Innocent Spouse Relief, please refer to IRM 21.6.8.8, Inquiries. IRS determined that Earned Income Tax Credit (EITC) must be allocated without regard for community property laws. All injured spouse can be worked as a normal case if the Economic Stimulus Payment (ESP) was not reversed in cycle 200852. For all other programs, resolve the credit as appropriate for your case (e.g. Cases approved for TOP offset reversal may be referred to Accounts Management (AM) by Insolvency. See paragraph (11) below. The federal administrative offset fee will remain at $14.83 per offset. The remaining $400 overpayment offsets to the Federal tax debt. Request the original return from Files, if it was not received with Form 8379 and the TC 150 is blocked 92. Have the manual refund document signed by the authorized approving official. See IRM 21.4.6.5.8.9, Form 8379, No Consideration Procedures, for instructions. If the taxpayer states they filed the Form 8379 in error or no longer wants the Form 8379, Injured Spouse Allocation, to be considered: Verify the request is from the injured spouse who filed the allocation. In general, most EIP offsets were reversed in one of the recoveries or a separate Injured Spouse Allocation, Form 8379 was filed. The term marriage also does not include a marriage entered under foreign law unless that marriage would be recognized in a state, possession, or territory of the United States. If the Form 8379 is not attached to the joint Form 1040 or Form 1040X, but is instead filed separately (after offset), and is received after the time allowed, See IRM 21.4.6.5.8.10, Time Period for Submitting Form 8379. 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. The presence of this indicator does not guarantee a TOP offset will occur. The manual reversal request cannot be cancelled once initiated. Contact the TOP Liaison at , if needed. The Bureau of the Fiscal Service generates a notice on the day they process the payment. The refund generated from this reversal has a BPI of 1. Future year debt owed by the secondary taxpayer. Under these rights taxpayers have the right to receive prompt, courteous, and professional assistance in their dealings with the IRS, to be spoken to in a way they can easily understand, to receive clear and easily understandable communications from the IRS, and to speak to a supervisor about inadequate service. If an agency refund has occurred, do not reverse the TC 898 or TC 971 AC 598 (manual input of TOP offset record) for any amount refunded by the agency. Update the entity, if necessary, and use CC ACTON to establish a "dummy account" for IDRS generated refunds. Where's My Refund? For more information on what is considered Qualified Business Income, see Form 1040 Instructions or Publication 535, Business Expenses. There are no separate property items in the allocation, including EITC. 1) Taxpayer inquiries about existence of a debt. If the ESP was reversed in cycle 200852, the taxpayer had to claim the ESP on their 2008 return. The 2020 RRC can be reduced to pay TOP debts owed to other Federal government agencies as well as to state agencies. Late filed (i.e., return not received by the original or extended due date). These are due process notices and there is no requirement that IRS return them to the agency or forward them to the taxpayer. A CP 45, Reduced Credit Elect is issued to inform the taxpayer of the reduction in the amount of his/her credit elect and the possible need to make additional estimated tax payments. If the Form 8379 is filed with the original return and the tax period being worked is in zero or debit balance with no math error. The amount of the injured spouse's share of the joint overpayment is limited to the amount of the joint overpayment on the account prior to any offsets or refunds. The domicile of a person does not change merely because of entry into the military and being stationed in another jurisdiction. This tolerance applies to both IMF and BMF. 11) Taxpayer says Form 8379 was filed after offset and no refund was received. TOP source and reason codes may not be used in combination with any other IMF source and reason codes. a TOP offset has occurred and the TOP offset notice was not received. If the taxpayer is MFJ and filed a zero or $1 return and there is a credit on the module you should determine if either spouse has a debt. If the account was corrected no other action is needed. If the return has not been processed, "O" code the return for processing to prevent an erroneous refund. Add to the TC 898 all TC 767(s) with the same OTN. Resolve the E Freeze on the incorrect TIN according to CP 29 instructions in IRM 21.6.7.4.2, Amended Return No Original CP 29 (Amended Return Posts to an Account With No Original Return Present).