Change made due to Counsel recommendation for IRM consistency. If none of the instances in (2) above apply, the election to have the overpayment applied as a credit elect is binding and the credit cannot be reversed. See IRM 21.4.2.4, Refund Trace Actions, for oral statement criteria requirements for married filing joint (MFJ) taxpayers. If the return was filed as married filing joint (MFJ), the surviving spouse must also endorse the check as co-payee. To identify PATH Act Section 201 returns, the following indicators will appear on IMFOLT under the new FEB15 RFND FRZ field: Indicator 0: No Freeze (Return did not claim EITC or ACTC), Indicator 1: Refund Frozen (Return filed before February 15th, claiming EITC and/or ACTC. This telephone number is for the Delinquent Return Refund Hold program and should not be provided to other taxpayers. (4) IRM 21.4.1.4(2) Added note to advise of yearly return removal from WMR. Wage and Investment Division. As your return moves through the system, the status of it will be updated. The taxpayer provides a reference number they got on one of the automated systems, or, The taxpayer was informed by the application a change occurred to the amended return or refund amount, or, A notice or letter was received, for which they need additional information, or, The taxpayer was informed by the application to contact us if the amended return was filed more than 3 weeks ago and we have no record of it. See Form 8888, Allocation of Refund (Including Savings Bond Purchases), for additional information. (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. See CC ERINV on the Command Code Job Aid. Follow procedures in IRM 21.4.3.5.5.2.2, Joint Filers Request Refund Check in One Name, if the taxpayer submits a copy of the divorce decree allocating the refund. If either routing or account numbers provided by the taxpayer differ from those on the return, provide the FI contact information and advise the taxpayer to immediately contact the FI. See. If IDRS research (CC IMFOL, CC TXMOD, CC ENMOD) reveals any of the following conditions, follow IRM 25.25.6.6, Non Taxpayer Protections Program (TPP) Telephone Assistors Response to Taxpayers, for guidance: The account has UPC 126 RC 0 (with or without the letter). Assigned to returns that have fallen out of pipeline processing for reasons other than those assigned to Code-and-Edit Technicians. If either the RTN, account number, and/or taxpayer name of the deposited refund does not match the information found in TCIS, IDRS or the tax return information, or if TCIS does not match IDRS and the IRS caused the error, complete the following: Issue a manual refund to the correct taxpayer as soon as possible to make the taxpayer whole and limit credit interest. According to the Protecting Americans from Tax Hikes (PATH) Act, the IRS cannot issue these refunds before mid-February for tax returns that claim the Earned Income Tax Credit or the Additional Child Tax Credit. If you check it immediately after filing you may not see any record of your return being filed and a not processed message. Cases should be worked the same as accounts with TC 971 AC 524. unlessWheres My Refund? There will be times you can completely resolve the taxpayers issue within 24 hours. If the case remains open in ERS and no apparent actions have been taken to resolve the taxpayer's inquiry, or the taxpayer is experiencing a financial hardship, refer to IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, and IRM 13.1.7.4, Exceptions to Taxpayer Advocate Service Criteria, before referring to TAS. IPU 22U0706 issued 06-10-2022. These cases also meet the definition of "same day" . Regardless of whether the taxpayer requested direct deposit or not, the indicator reflects that the refund was processed as requested by the taxpayer. In the case of a split refund, all deposits must meet the normal pipeline validation, or the taxpayer will receive one paper check. See IRM 25.25.6.6.4, Taxpayer Protection Program (TPP) Issue Resolved - Refund Not Received, for TPP callers who have been authenticated and are inquiring about their refund. If the bank recovers the direct deposit refund, request they return it to BFS through normal procedures. See IRM 21.4.2, Refund Trace and Limited Payability. Be aware of possible MFT 32 involvement. If that doesn't yield a good answer and it's been 21 days since the return was accepted by the IRS, then call the general toll . To request a screen display via CC ERINV, use either the primary TIN or the return DLN. Accountant's Assistant: The Accountant will know how to help. When providing a pre-populated Form 3911, verify all information is for the correct taxpayer. Taxpayers who access IRFOF for their refund status may receive the option of initiating a refund trace for checks that are lost, stolen, destroyed or not received 28 days from IRS mailing date. To receive any amount of the payment you may be entitled to, you must file a 2020 tax return and claim the Recovery Rebate Credit (RRC). Code 570 means your refund is blocked until the tax return is reviewed and the issue is resolved by an IRS examiner. Additional information on CC "FFINQ" can be found in IRM 2.3.13, Command Codes FFINQ, REINF REMFE. (18) IRM 21.4.1.5.6(2) Clarified allowable conditions for reversal of credit elect. Input the TIN without hyphens or the DLN with hyphens. (22) IRM 21.4.1.5.7.5(3) Updated procedures to address EIP mis-directed direct deposit refunds. Change made for IRM clarity. The mobile app also says "information does not match". We cannot provide any information about your refund. For current tax year inquiries, continue with the following questions/procedures: If the information is matched, taxpayers will be provided refund status information, including mail or direct deposit dates, freeze code information and math error explanations. Direct deposit more than 1 week ago, Math error on return. Tax Season Refund Frequently Asked Questions, NO POINT WASTING ONES EFFORT EVEN ATTEMPTING TO CALL IRS " UNDER ANY CIRCUMSTANCES CONCERNING TAX REFUND UNTIL 21 DAYS AFTER IRS HAS ACCEPTED YOUR REFUND ". The procedures for tax returns involving transcription errors are outlined in IRM 21.5.2.4.3.1, Adjustments Not Requiring an Amended Return or Taxpayer Documentation. Taxpayers who want their refund deposited into more than one account will be required to complete a Form 8888. RTN can be verified by checking IDRS CC IMFOBT. If the TC 846 is posted on CC TXMOD, the direct deposit cannot be stopped. For reference number explanations, see Exhibit 21.4.1-3, Internet Refund Fact of Filing Reference Numbers. K2 - Paper refund return filed and the 6 week waiting period has expired. TC 898 with the amount of the offset will appear on CC IMFOL the Monday following the direct deposit or check mailing date. If the taxpayer is responding to Letter 12C and provides all the requested documents, send Form 4442/e-4442 as instructed above. Use the CC MFREQC when inputting transactions, opening required control bases, entering required history notes, and so forth on your local IDRS or the Taxpayer Information File (TIF). When callers are unable to obtain information or resolve their inquiry through telephone automation, they are asked to call back after sufficient processing time has passed, or referred to a CSR. SERP would not be available to the general public. IRM 25.23.1.7, Taxpayers Who Are Victims of a Data Breach. Secure the original return and compare it with the taxpayer's information. Provide the 10 week processing time frame to receive a notice or their refund. I have never received a check before. If not, then thank him/her for calling and end the call. This tool is available at IRS.gov/refunds, or call 800-829-1954. See the table in IRM 21.4.1.4.1(1), Locating the Taxpayer's Return, for CC SCFTR return research procedures. Preparer/taxpayer caused the incorrect deposit. For issues arising from EIP 1 or 2 refunds, do not issue a manual refund. No. The scheduled date of a DD is found on CC IMFOLT on the line below the TC 846 as RFND-PAY-DATE, and on CC TXMOD on the line below the TC 846 as RFND-PYMT-DT>. See IRM 21.4.1.5.10, Refund Intercept CC NOREF with Definer "P" . Prepare Form 4442/e-4442 and fax to the appropriate ERS/Reject Unit. - Copy of tax return is attached TC 971 action code descriptions can be found in Document 6209, Section 8C, TC 971 Action Codes. Advise the taxpayer of the normal processing time, and to visit Where's My Refund at IRS.gov, or from the IRS2Go (English and Spanish) phone application from a smart phone, for current refund information if the refund is not received within the time frame provided. You never e-filed. IPU 22U0340 issued 03-04-2022. Taxpayer inquiries concerning direct deposit will be treated as any other refund inquiry. Access command code SCFTR to determine if the original return was deleted and reprocessed under a new DLN. If there are freeze code conditions present, these will take precedence over the TC 971 AC 052/152. Taxpayers should not expect their refund to arrive in their bank accounts or debit cards until the first week of March, if there are no other processing issues. For reject codes not viewable on MeF, you may access the MeF Schemas and Business Rules site on SERP. The taxpayer did not receive or misplaced the correspondence, and you, The taxpayer did not receive or misplaced the correspondence and you, If the taxpayers address has changed and you, The taxpayer has responded to the correspondence, If the taxpayer has not responded or received the correspondence and you, Brookhaven / Cincinnati / Memphis / Ogden / Philadelphia, TC 150 on first line of Returns Transaction section, Return information found via CC IMFOLT, CC BMFOLT, CC TXMOD or CC REINF, Electronic Funds Transfer (EFT) direct deposit, Return information found on CC IMFOBT or CC TXMOD, Return information found on CC "REINF" (Generated Refund Check Scheduled), TC 846 is present on the module and a paper check was issued, Less than four weeks (or nine weeks if its a foreign address) from the mailing date which is found on CC IMFOLT on the line below the TC 846 as "RFND-PAY-DATE" , and on CC TXMOD on the line below the TC 846 as "RFND-PYMT-DT>". Changes made by the IRS that increase or reduce the total refund will affect the amount identified with split refund code 3, then refund code 2, then 1, if relevant. Refer to IRM 21.5.6, Freeze Codes. Provide the taxpayer with the fax/EEFax number and advise they must stay on the phone to confirm receipt of the complete tax return. A direct deposit indicator (DD) will post with the TC 846 and can be identified on CC TXMOD or CC IMFOLT as DD:9. 2 - Refund that appears 2nd on Form 8888. CC IMFOLT, CC BMFOLT and CC TXMOD will also show this indicator for a TC 840, manual refund. Advise the taxpayer they will be contacted if any missing documentation is identified subsequently. Be sure to: verify your filing date;check with your tax preparer or tax software provider; orverify you received your electronically filed acknowledgement e-mail.If you filed a complete and accurate tax return, your refund should be issued within 21 days of the received . Remember to check for Refund Advance Product (RAL/RAC) indicators. 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. Under current programming for split refund requests made through Form 8888, IMF only stores the information from the first bank account on Form 8888. Change made due to IRM Improvement feedback. Regardless of the return processing time frame, if the taxpayer is calling in an attempt to stop a direct deposit for any reason, including an error in direct deposit information, and wants to flip the direct deposit to a paper check (TC 971 AC 850), follow procedures in IRM 21.4.1.5.7 (3), Direct Deposits - General Information. The return has been corrected by ERS. Check RTN, account type, and the account number. Select category, Refund then select "SPIDT". (10) IRM 21.4.1.4.1.2(1) Updated procedures for Non-TPP assistors to address if the taxpayer's return was UPC 126 RC 0 but was not moved to MFT 32 prior to the end of year cycle deadline and the return is archived. IPU 22U0140 issued 01-21-2022. Ask the taxpayer if they have contacted the financial institution. If 8 weeks have passed since (FOF-STATUS-DATE) and no new information is on IDRS, advise the taxpayer to refile his/her return, attach all appropriate forms such as schedules, forms, and copies of Form W-2. Internet refund fact of filing (IRFOF) is an Internet application that provides Form 1040 series taxpayer access to the status of their refunds via the Internet. (23) IRM 21.4.1.5.7.5(5) Updated procedures to address Non-Receipt of EIP 3. If the deposit is a split refund or if a Refund Advance Product (RAL/RAC), review IRM 21.4.1.5.7.1, Direct Deposit of Refunds, for additional information first. If the bank does not respond, follow procedures in (d) below. The following will assist you in responding to a taxpayer who received a refund, but had expected a different amount: Research IDRS using CC IMFOLQ. I'm certain my info is correct, and I've already received my refund for the two different states . If the ERS time frame has passed and the return has not posted, see IRM 3.12.37-13, Researching SCCF. The credit will post to master file as a TC 841 and can be identified by the block and serial number "77777" in the DLN. If the caller cannot authenticate, provide the caller the toll-free appointment number, 844-545-5640, to schedule an appointment at one of the Taxpayer Assistance Centers (TACs), (Hours of operation: 7:00 a.m. to 7:00 p.m. local time; Hawaii and Alaska follow Pacific Time Zone). Procedures to address EIP mis-directed direct deposit refunds mis-directed direct deposit more than one account will be.! Or call 800-829-1954 Internet Refund Fact of filing reference Numbers input the TIN without hyphens or the has. 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