IPU 22U0548 issued 04-26-2022. See Form 8888, Allocation of Refund (Including Savings Bond Purchases), for additional information. Update made for IRM clarity.
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 items 3 and 5 in this subsection. Route them out to the automated Refund Hotline, transfer to extension 3158 for English or 3258 for Spanish. Prepare a referral. If the taxpayer received the refund and a Letter 4464C, Questionable Refund 3rd Party Notification Letter, advise the taxpayer to disregard the letter. When practical, telephone the taxpayer for any additional information you may need. This is done for testing the system. If the taxpayer provides all required documentation, complete a Form 4442/e-4442, Inquiry Referral. See IRM 21.5.5.3.3, Responding to Taxpayer Inquiries on an Open Unpostable, for further guidance. CSRs must follow IRM instructions regarding address change, see IRM 3.13.5.29, Oral Statements/Telephone Contact Address Change Requirements. IPU 22U0340 issued 03-04-2022. Weekly accounts will reflect offset transactions on day 05 of the cycle following the TC 846 cycle date. 
Do not continue with the steps below if the TC 846 status is provided. Taxpayer states that the bank has returned the deposit or states the account was closed before the refund was deposited which will also result in the bank returning the deposit. On occasion the taxpayer may contact the IRS to resolve a return discrepancy. Some e-filed returns are accepted before the publicly announced start date for accepting and processing electronically filed returns. If a taxpayer asks about such a check, obtain the issue date and check number. Advise the taxpayer to allow 16 weeks from the date of their call to check back on the status of their return. IRS employees cannot change the routing or account numbers. Savings bond purchase request was not allowed because the 1st and/or 2nd bond name lines are present on the Form 8888, but the amount of the requested bond registration is NOT significant.
CC TXMOD and CC IMFOLT will indicate how a refund (TC 846) is issued. The role of the CSR is to resolve the taxpayer's refund question. Since the taxpayer has complete control over these payments, any anticipated reduction in tax or realization of excessive payments made can be resolved by reducing or eliminating subsequent ES payments. Injured spouse claims received with the original return can be adjusted at the same time using specific reference numbers. If a "Z" Freeze is present, see IRM 21.5.6.4.52, Z Freeze. If taxpayer filed a Form W-7, Application for IRS Individual Taxpayer Identification Number (ITIN), with their return, see IRM 3.21.263.8.3, Inquiries Regarding Status of Application. Yes, and the normal processing time frames haven't been met, and they originally received a response saying We received your tax return and it is being processed, or "Your tax refund is scheduled to be sent to your bank on" or other message regarding the refund status, Yes, and the normal processing time frames, Yes, and the taxpayer provides a 4-digit reference number that they got on one of the automated systems or a take action message was received but no reference number, Yes, and the taxpayer was informed by the automated application that a change occurred to the refund amount for which the taxpayer needs additional information, or the taxpayer was provided with a call back number and 3-digit extension, Yes, but the automated application "cannot provide any information" and it has been more than 24 hours since the taxpayer received acknowledgement of their e-filed return or 4 weeks since they mailed their paper return, Yes, and the normal processing time frames have been met, Yes, and they received a response saying, We received your amended tax return on and it is being processed, or "received onand adjusted on". If the FLC is not listed below, refer to Document 6209, to determine the appropriate ERS/Reject Unit. 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). Automated systems are not available for business taxpayers. If the taxpayer is requesting a status on their return filed after January 1, 2022, DO NOT advise to refile. Wage and Investment Division. Any additional refunds will be issued as a paper check. Tax returns meeting the PATH Act Section 201 criteria may exceed the 21 day time frame between the return received date and refund sent status.
When this occurs, part of the refund may be issued in a paper check and part may be direct deposit. A TC 904 with the Document Code (DC) "99" will appear on IDRS if the master file does not contain the module requested but the TIN and Name Control (NC) match. overpayments of tax. oriental flavour neston menu. If a "C" shows, check CC IMFOLT to see if the refund has been issued. WebWhat does the refund status mean? Conduct account research, and see IRM 21.4.1.4.1.2 (3), Return Found/Not Processed, CC FFINQ status code 5 for guidance. The complete list of ERS status codes is in Exhibit 3.12.37-21, ERS Status Codes. 
See IRM 21.1.3, Operational Guidelines Overview. If the time frame has not been met, advise the taxpayer the IRS cannot take any action until after 5 or more calendar days have passed. Taking into account the mail delivery time, the taxpayer should receive their paper check within 5 weeks from the RFND-PAY-DATE of the original TC 846. Change made due to Counsel recommendation for IRM consistency. See IRM 25.23.12.4.1, Telephone Inquiries Regarding Identity Theft Victim Assistance (IDTVA)Tax-Related Cases, for additional information. IPU 21U1167 issued 10-12-2021. When the contact is from the taxpayer or authorized representative, send Form 4442/e-4442, Inquiry Referral, to Submission Processing using the Form 4442 Submission Processing Unpostable Referral Listing. Change made for IRM consistency. godzilla mouse cursor; glvar clarity login; what is tax refund proc rfnd disb mean; what is tax refund proc rfnd disb mean. DO NOT release the refund if the indicator is present. 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. There will also be times that, although you cannot completely resolve the issue within 24 hours, you have taken steps within 24 hours to resolve the taxpayer's issue.
If IDRS research reveals UPC 126 RC 0, see the guidance in the (2) Table in IRM 21.4.1.4.1.2, Return Found/Not Processed, for guidance. 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. Taxpayer states that the bank shows no record of the deposit and it has been 5 or more calendar days since the scheduled date of deposit. Audience: The primary users of this IRM are all customer service representatives and Taxpayer Assistance Center employees in W&I and SB/SE. If the information is not available on your local campus file, you must input the @xx to get information. If both TC 971 AC 052 and TC 971 AC 152 appear on the account, use the 2 cycle delay, as the AC 052 would supersede the AC 152. Refund traces on these accounts will follow the same procedures as any other direct deposit. When the contact is from the taxpayer or authorized representative, perform additional authentication per IRM 21.1.3.2.4, Additional Taxpayer Authentication. The Form 4442/e-4442 must be treated as priority and reviewed the same day. A tax refund is an amount of money that the government reimburses taxpayers who pay more than they owe in taxes.
For more information on the CC, refer to IDRS Command Code Job Aid located on SERP under IRM Supplements. Advise the taxpayer to allow the normal processing time frames shown in IRM 21.4.1.4, Refund Inquiry Response Procedures. Inform the taxpayer not to call before the 12 weeks have passed as we will not have any information until then.
Taxpayers who want their refund deposited into more than one account will be required to complete a Form 8888. If a taxpayer requests assistance with the IRS automated systems listed above, do not attempt to access the system for them. Advise the taxpayer we have received their response and are experiencing delays. 
Review time frames below. In the case of a freeze condition, the TC 971 AC 850 must post before, or in the same cycle as the refund. Do not initiate a refund trace over the phone if there is RIVO involvement on the module. If the taxpayer erred on entering the overpayment as a credit elect, does not have an ES tax requirement, and the taxpayer does not have a filing requirement as determined by the income information on CC IRPTR (IRPTR information is usually available by June, or July at the latest, so anything prior to that would not involve a filing requirement determination). See Exhibit 21.4.2-1 (11), Command Code (CC) "CHKCL" INPUT, for the BMF accelerated cycles. The Refund Processing Service option only appears if you have a federaltax refund, and you can only deduct your fees from your federal (not state) refund. WMAR cannot provide information on amended returns accepted directly by Compliance/Exam/TAC or other functions in which the input of TC 971 AC 120 by Submission Processing is bypassed. If unable to fax, they should immediately write to the address on the letter requesting an extension, and include a copy of the letter. Member of Parliament 1997-2015, Public speaker, writer, community activist If the taxpayer or their authorized third party designee indicates the RTN or account number is incorrect on the account, input TC 971 AC 850 when releasing the subsequent refund. In order to access command code SCFTR, you will need the DLN from ERINV to determine if the original return was deleted and reprocessed under a new DLN. 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.
For input instructions, refer to Command Code SCFTR Job Aid. Status 222 is international correspondence and has a suspense period of 90 days. Number failed input processing validity check (applies only to paper processing). If the taxpayer claims that the bonds were received but are now lost, stolen or destroyed, advise the taxpayer to contact the Department of the Treasury, Parkersburg, WV, 26106-7012, at 202-622-2000. As of July 1, 2021 direct deposits are allowed on current and prior tax year returns, this includes IMF prior year original returns. See IRM 21.1.3.18 (3), Taxpayer Advocate Service (TAS) Guidelines. See IRM 21.4.1.4.1.2.6 (4) for more information.