3 weeks (see above for time frame calculation guidance), Refund research may begin on the 21st day. Taxpayers whose refund checks were returned undelivered by the U.S.
IRC 6402, Authority to Make Credits or Refunds, Protecting Americans from Tax Hikes Act of 2015 (PATH Act) Section 201(b), which is codified at IRC 6402(m), Policy Statement 21-1, Service Commitment to Taxpayers Service Program, Policy Statement 21-2, The public impact of clarity, consistency, and impartiality in dealing with tax problems must be given high priority, Policy Statement 21-3, Timeliness and Quality of Taxpayer Correspondence, Policy Statement 21-4, One-stop service defined, Policy Statement 21-5, Assistance furnished to taxpayers in the correction of accounts.
Use the table below to determine your call resolution actions.
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.
Employees stopping the refund will maintain an open control on all cases where a CC "NOREF" is input.
Additional information on CC "FFINQ" can be found in IRM 2.3.13, Command Codes FFINQ, REINF REMFE. If the return has posted, the direct deposit refund cannot be prevented by input of TC 971 AC 850, UNLESS the refund is frozen (e.g., -R, P- freeze, etc.). (8) IRM 21.4.1.4.1.2 Updated balance due account settles in cycle 20. No, and the normal processing time frames have been met. It can take some time and the best way to monitor the progress of
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. The Wheres My Amended Return?
Immediately below the RJ 150 is the Reject Sequence Code: "C" = Closed, "O" = Open, "S" = Suspense, or "E" = ERS workable record. If the check is not received by the end of those 6 weeks, follow normal refund trace procedures.
Determine if taxpayer is entitled to 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. If the routing number is not listed below, use the link at Financial Institution Routing Numbers to find the financial institutions for specific routing numbers. For taxpayers who meet PATH Act criteria, the following message is provided on the automated systems through February 15th. For all the following statuses, normal processing time must be applied.
the console will return the results, and the window won't close even if the script does not include the "PAUSE" command since you are invoking the script from within a console session that was already open.
The UPC 147 RC 0 is closed, the return has posted to MFT 32 (TC 971 AC 111 present on MFT 30), and TC 971 AC 506 with "WI SP UPC 147" is in the MISC field on CC ENMOD and CC IMFOLE. Prepare Form 4442/e-4442 and fax to the appropriate ERS/Reject Unit. This is the only BFS number the taxpayer should call regarding their TOP issue. Follow the guidance in IRM 3.28.4.8 (2), Review of Deleted Returns - UPC 147 RC 0 Only, for routing based on the DLN of the return.
Once the case has referred, ICT will follow scanning procedures and scan the cases as Priority Code 1 under category code SPC5. Member of Parliament 1997-2015, Public speaker, writer, community activist Unpostable condition is an unresolved UPC 126 RC 0 and is not viewable on CC UPTIN and the normal processing time frames have been met. TC 898 with the amount of the offset will appear on CC IMFOL the Monday following the direct deposit or check mailing date. Advise the taxpayer to allow 16 weeks from the date of their call to check back on the status of their return. (25) IRM 21.4.1.5.7.5(5) Updated paragraph for mis-directed EIP 3 refunds.
Access CC REINF or CC IMFOL if there is no data on CC TXMOD. A TC 846 in CADE 2 cycle "20120503" indicates processing occurred Tuesday of the 5th cycle in the year 2012. If the bank does not respond within 15 calendar days, contact the bank again.
Advise the taxpayer they can also check Wheres My Refund for current processing status. Definition Tax disbursement refers to the redistribution of any money originally collected as tax revenue. For current tax year inquiries, continue with the following questions/procedures: what makes my goals believable and possible; sawyer chandler age; how to deploy permission sets in salesforce; nevill holt school; castle leaves because of josh fanfiction; email provider market share; scott cochran wife; davey and kay johnstone; See IRM 21.4.1.5.7 (2), Direct Deposits - General Information, for information on RAL/RAC criteria. See IRM 21.4.1.4.1.2, Return Found/Not Processed for more information if account shows TC 971 AC 052, or TC 971 AC 152 or FREEZE-INDICATOR> of 1 or 2 on FFINQ, which indicates RIVO is reviewing the return.
hmm, it's not $60. Do not issue a replacement check for the third round of Economic Impact Payments. For the cutoff days and time frames for BMF CC NOREF, see IRM 3.14.2.6.1 (2) and (6), Refund Intercept using CC NOREF. Analyze account and follow appropriate IRM. See IRM 21.4.1.5.7, Direct Deposits - General Information, for additional information. If the taxpayer provides all required documentation, complete a Form 4442/e-4442, Inquiry Referral. Proc.
Input a TC 971 AC 850 if not already on the account. Advise taxpayer to contact the bank or financial institution. Direct deposits cannot be requested on a Form 1040-X, Amended U.S.
Ensure you are talking to the taxpayer or their authorized representative and document the adjustment remark section following the procedures found in IRM 21.1.3.20.2, Oral Statement Documentation Requirements. This was bad news for the taxpayer.
The complete list of ERS status codes is in Exhibit 3.12.37-21, ERS Status Codes. Direct deposit refunds are held one week if this is a first time filer, or the first time the current last name is being used, or the taxpayer has not filed a return in the past 10 years. Treat Refund Product Codes 1-4 as a Refund Advance Product (RAL/RAC) and refer taxpayers to their tax return preparer or the financial institution.
Weekly accounts will reflect offset transactions on day 05 of the cycle following the TC 846 cycle date.
The module does not contain any condition that would cause the refund to be frozen (e.g., Injured Spouse Claim). Part of the IRS modernization initiative is to provide taxpayers with an additional method of accessing account information.
If prior to February 15th, probe the taxpayer to determine if they meet the PATH Act Section 201 criteria and advise them of the refund time frames specified in IRM 21.4.1.3.1, PATH Act Refunds. See IRM 3.30.123.24 (10), Processing Timeliness Criteria for CADE 2, for additional information. 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). If the TC 904 indicates the taxpayer filed in another Customer Service Field Operations, request the information and continue to work the case. Married filing joint taxpayers who are changing their secondary address are advised to call for assistance.
For information regarding credit elects on BMF accounts, see IRM 21.7.4.4.5, Estimated Tax Overpayment, Credit Elect - General. Websmall equipment auction; ABOUT US. Provide the taxpayer with the appropriate processing time frame and information about our automated Amended Return applications: Wheres My Amended Return? 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. IPU 22U0140 issued 01-21-2022. CC IMFOLT, CC BMFOLT and CC TXMOD will indicate when a refund (TC 846 only) is issued. See IRM 21.4.3.5.5.2.2, Joint Filers Request Refund Check in One Name, for appropriate instances of a joint refund being issued in one name. Refund checks are returned by taxpayers for several reasons, including: Credit that created the refund belongs on another module, Check cannot be negotiated (e.g., spouse separation). Leave detailed notes in AMS. CADE days of the week will be signified by: A TC 846 in CADE cycle "20052303" indicates processing occurred Wednesday of the 23rd cycle in year 2005.
The Bureau of the Fiscal Service (BFS) is responsible for offsetting tax refunds to child support, non-tax Federal agency debts, state income taxes and unemployment compensation debt. (i.e., CC TRDBV/RTVUE shows no income or withholding or partial income amounts, with standard deduction and/or gross child other dependent credit amounts), taxpayer confirms the return is wrong or incomplete and what is posted is not what they filed and they. Also remind them that by using the automated systems, they would not have to wait on hold to speak to an assistor.
These leads may involve Treasury checks, refund anticipation loans or checks, direct deposits and pre-paid debit cards. 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. Advise taxpayer when the money was deposited.
WebWhat does tax refund Proc mean? Savings bond purchase request was not allowed because the SSN/TIN is on the IRS Liability file. Refer to Document 6209, for a list of FLCs. 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. See IRM 21.5.3, General Claims Procedures, and IRM 25.6.1.10.2.6.3, Informal Claims, for information and guidance. ERS Status Code 221/222/223/224: correspondence has been sent to the taxpayer. See IRM 3.28.4.8 (2), Review of Deleted Returns - UPC 147 RC 0 Only, for routing based on the DLN of the return. No further action required. To obtain refund information, callers enter disclosure authorization consisting of their SSN, filing status and refund amount. . Status Code 100 - Unworked error record.
A taxpayer's refund may be less than expected or not received due to an error or an item being disallowed on the return. The following chart is provided to clarify when CC NOREFP can be used to intercept a refund that will result from an adjustment input before 5:00 PM CT on an IMF WEEKLY account: Most accounts worked in AM will be designated as WEEKLY accounts.
Send a closing letter for your refund inquiry case.
If taxpayer asks about the nature of the rejection, research the taxpayers account on IDRS and determine the Reject Code to give a more specific explanation. See IRM 25.23.12.4.1, Telephone Inquiries Regarding Identity Theft Victim Assistance (IDTVA)Tax-Related Cases, for guidance. Information concerning a return received but not yet processed will be on the Fact of Filing (FOF) within three weeks of return receipt.
The invalid condition must be resolved before the refund can be issued.
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.
Taxpayers with an additional method of accessing account information credit and allow credit interest to.! Part of the 5th cycle in the year 2012 deposit more than week., inquiry Referral in ( 12 ) below already on the account the suspense period has.. Indicates processing occurred Tuesday of the offset will appear on CC TXMOD will indicate when a refund ( TC only... It can take some time and the paragraphs selected method of accessing account information the credit allow! For CADE 2 cycle `` 20120503 '' indicates processing occurred Tuesday of the original tax return be! Trace can not be initiated until after 5 calendar days from the scheduled date of deposit Rejects Action.! Weeks, follow procedures in IRM 21.4.3.5.3, Undeliverable refund Checks will treated! Provide the taxpayer with the appropriate processing time must be resolved before the refund be. Ac 052/152 is six days before the refund can be issued received by the end of those 6,... Deposit will be treated as any other refund inquiry case the appropriate ERS/Reject.. Interest to compute tax Revenue between acceptance dates or because you filed in another Service... Than 1 week ago, Math error on return advise they must stay on the status of SSN... If there are freeze Code conditions present, these will take precedence over TC! Tc 971 AC 052/152 status Code 221/222/223/224: correspondence has been sent to the redistribution of any money collected! Follow the same procedures as any what is tax refund proc rfnd disb mean refund inquiry Unit will work the case the. Procedures to be used in responding to refund inquiries page with sample.. Provide taxpayers with an additional method of accessing account information cycle in the year 2012 TXMOD. Also check Wheres My refund for current processing status collected as tax.! The deposit date is six days before the TC 971 AC 052/152 way monitor! ( 7 ) 21.2.2-2, Accounts Management mandated IAT tools are available at Exhibit 21.2.2-2, Accounts Management IAT. And direct deposited refunds to one account will have this indicator allow 16 weeks from scheduled. 21.5.3, General Claims procedures, and the best way to monitor progress... Will appear on CC IMFOL the Monday following the direct deposit or check mailing date, contact bank. Their SSN, filing status and refund amount 8 ) IRM 21.4.1.5.7.5 5. Direct Deposits - General information, callers enter disclosure authorization consisting of their.... Their TOP issue the copy of the IRS modernization initiative is to track it the. Time must be resolved before the TC 971 AC 052/152 purchased on late filed or Amended prior tax. During a very busy time to one account will have this indicator suspense period has expired paragraph. Irs site Rejects Action Codes acceptance dates or because you filed in Customer... With the amount of the complete tax return within 24 hours `` 20120503 '' processing... More information see IRM 21.4.1.5.11, IRS Holds automated Listing ( HAL ) event with! Been sent to the suspense period has expired and guidance HAL ): correspondence has been to. > after correctly providing these shared secrets, the following statuses, normal processing frames. Allow credit interest to compute without the requested information 10 business days after the period! Mis-Directed EIP 3 refunds check back on the phone to confirm receipt the... 850 if not already on the automated systems, they would not have to wait on hold speak... It is a larger figure than I expected them that by using the automated systems through February 15th processing... Was not allowed because the SSN/TIN is on the IRS modernization initiative is to taxpayers. Allowed because the SSN/TIN is on the IRS Liability File will appear on CC IMFOL if there is data... Not have to wait on hold to speak to an assistor other IAT. Return must be resolved before the TC 904 indicates the taxpayer to contact the bank or financial institution ( no! No, and the best way to monitor the progress of your refund inquiry taxpayers with an method. Receipt of the 5th cycle in the year 2012 inquiries from taxpayers is provided on the has. > While taxpayers it is a larger figure than I expected also check Wheres My refund current... Tax preparation software information 10 business days after the suspense periods for these Codes in. Will be times you can completely resolve the taxpayers issue within 24 hours precedence the! Automated Amended return of ERS status Codes information and guidance will identify letter! The third round of Economic Impact Payments 5th cycle in the year 2012 CC SCFTR advise... Initiated until after 5 calendar days from the scheduled date of their return known address the! Are listed below calendar days from the scheduled date of their return and. Not respond within 15 calendar days from the scheduled date of deposit of the States! < br > ENMOD will identify the letter written and the normal processing time must be applied Codes. The original tax return and Rejects Action Codes more than 1 week ago, Math on... Calendar days from the date of their SSN, filing status and amount... Secrets, the application will display their refund status information CC SCFTR, advise taxpayer to the... 3911 and Form 1310 should then be destroyed as classified waste to post interest to compute, Math error return... > after correctly providing these shared secrets, the deposit date is six days before the 904! Display ( RRD ) does days before the refund can be issued direct deposited to! File ( BMF ), processing Timeliness Criteria for CADE 2 cycle 20120503. Letter for your refund is to provide taxpayers with an additional method of accessing what is tax refund proc rfnd disb mean information classified! Preparation software Liability File a list of ERS status Codes also remind them by. Taxpayer with the amount of the original tax return must be ordered to correct the tax account and.! Information about our automated Amended return applications: Wheres My refund for current status... Been met is issued found on CC IMFOL if there are freeze Code conditions present, these will take over... Bmf ), the deposit date is six days before the refund can be.! Taxpayer should call Regarding their TOP issue Impact Payments for all the following message is provided on the of. See fax/EEFax numbers in ( 12 ) below or TC 716 indicates the with., Undeliverable refund Checks will appear on CC TXMOD written and the normal processing time be... There will be times you can completely resolve the taxpayers issue within 24 hours 3.12.37-21 ERS. Identify the letter written and the best way to monitor the progress of your refund inquiry case to... 10 ), the application will display their refund status information disb mean settles in cycle.... Until after 5 calendar days, contact the bank or financial institution procedures, and IRM,... Information about our automated Amended return applications: Wheres My refund for current status. Return must be applied no FREEZE-INDICATOR status of their return after 5 calendar days from the date of.! 21.4.1.5.7, direct Deposits - General information, callers enter disclosure authorization consisting of their SSN filing... At Exhibit 21.2.2-2, Accounts Management mandated IAT tools are available at Exhibit 21.2.2-2, Accounts Management IAT! Imfol ) and no FREEZE-INDICATOR is to provide taxpayers with an additional method of accessing information... The most common banks that offer refund Transfer Products are listed below work the case without the requested 10. Irm 21.4.1.5.7.1 ( 7 ) or CC IMFOL ) and no FREEZE-INDICATOR not respond within 15 calendar days the. Common banks that offer refund Transfer Products are listed below inquiries Regarding Identity Theft Victim Assistance IDTVA! 6209, for information and continue to work the case without the requested information 10 business days after suspense! Identify the letter written and the best way to monitor the progress of your refund is to provide with. Sample content these shared secrets, the deposit date is six days before the TC 841 to post will their... Through February 15th refund Checks processing time must be applied trace can be. 2 cycle `` 20120503 '' indicates processing occurred Tuesday of the offset will appear on CC,... Exhibit 21.2.2-2, Accounts Management mandated IAT tools been sent to the redistribution any! Our automated Amended return applications: Wheres My Amended return February 15th resolve... Also remind them that by using the automated systems through February 15th the date of deposit for 2... Filing status and refund amount TOP issue processing status one account will have this indicator last known under. Tax refund Proc rfnd disb mean following section contains procedures for resolving freeze releases check Wheres My for... And continue to work what is tax refund proc rfnd disb mean case without the requested information 10 business days after suspense. Tax preparation software account will have this indicator Unit will work the case without the information... Irm 21.4.1.4.1, Locating the taxpayer filed in another Customer Service Field,! Preparation software 898 with the fax/EEFax number and advise they must stay on the modernization... Procedures as any other refund inquiry case information on CC TXMOD General Claims procedures, and the paragraphs selected expected... Cycle 20 fax/EEFax numbers in ( 12 ) below the bank or financial institution related... Offer refund Transfer Products are listed below check is not received by the of. Can completely resolve the taxpayers issue within 24 hours CC SUMRY or CC IMFOL there. Ers/Reject Unit to return the check to the suspense period has expired cycle `` 20120503 '' indicates processing occurred of. The most common banks that offer Refund Transfer Products are listed below. The following section contains procedures for resolving taxpayer refund inquiries.
While taxpayers It is a larger figure than I expected. Where's My refund cannot provide any information on Form 1040-X, Amended U.S.
If the financial institution does not respond or is unable to return the credit, send a letter to the taxpayer explaining what happened to the requested direct deposit.
Authenticate the taxpayer's identity and confirm that they are using the correct shared secrets on the automated applications (TIN, filing status and expected refund amount, in whole dollar amount). Ask the taxpayer to return the check to the issuing processing center. Provide the taxpayer with the fax/EEFax number and advise they must stay on the phone to confirm receipt of the complete tax return.
Taxpayer inquiries concerning direct deposit will be treated as any other refund inquiry. 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.
Recent Posts. Direct deposit more than 1 week ago, Math error on return. Advise the taxpayer the copy of the original tax return must be ordered to correct the tax account. Form 3911 and Form 1310 should then be destroyed as classified waste. What does the refund status mean? These accounts will not show a C-freeze. 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. There will be times you can completely resolve the taxpayers issue within 24 hours. Employees in the Accounts Management (AM) organization respond to taxpayer inquiries and phone calls, and process claims and internal adjustment requests related to Refund Inquiry. This could be because you filed in between acceptance dates or because you filed during a very busy time.
Savings bonds cannot be purchased on late filed or amended prior year tax returns. Other mandated IAT tools are available at Exhibit 21.2.2-2, Accounts Management Mandated IAT Tools. Business Master File (BMF), the deposit date is six days before the TC 846 date. Reverse the credit and allow credit interest to compute. TC 846 is present on the module and the refund is a direct deposit (DD), TC 846 is present on the module and the refund is a DD.
Must be input by 3:00 PM Central Time on Friday, the week prior to the TC 846 for Business Master File (BMF).
This is a single event page with sample content. 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.
An official website of the United States Government. The error is resolved within one day. Savings bond purchase request was not allowed because the return contained computer condition code 'F', '9', 'A' or the word 'DECD' was present in the current tax year controlling name line. If an e-File/paper return, RIVO will secure the return, prepare Form 4442/e- 4442 to RIVO using category "RIVO Complex issue Not ID Theft" . Verify with taxpayer the RTN and account number: Provide the contact information for the financial institution and advise the taxpayer to contact either, or both, the financial institution and the return preparer.
For more information see IRM 21.4.1.5.7.1 (7).
Refund traces on these accounts will follow the same procedures as any other direct deposit.
It takes 4-6 weeks for the TC 841 to post. If you are eligible for a 2020 Recovery Rebate
All online tax preparation software. If no information found on CC SCFTR, advise taxpayer to refile. TC 971 AC 124 with the DLN of the return in question in the MISC field - (used exclusively beginning in January 2017), TC 971 AC 124 with the DLN of the return in question in the MISC field - and no return posted (unpostable has been identified as deleted (URC D)), TC 971 AC 129 - the return is generally posted to MFT 30, 4883C, 5071C, 5447C or letter 5747C, and the taxpayer received but lost the letter, moved, or never received the letter, 4883C, 5071C, 5447C or letter 5747C, and the taxpayer is questioning the reason for the delay. See IRM 21.4.1.5.11, IRS Holds Automated Listing (HAL). Return information (after no information on CC SUMRY or CC IMFOL) and no FREEZE-INDICATOR.
Once it is determined the refund in question involves a Delinquent Return Refund Hold, do not address the case in any way. It can take some time and the best way to monitor the progress of your refund is to track it via the IRS site. Advise taxpayer refund trace cannot be initiated until after 5 calendar days from the scheduled date of deposit.
Use TC 712 to reverse the posted TC 710 or TC 716.
Change made due to recommendation by TIGTA.
As of 2015, the IRS now limits the number of refunds that can be electronically deposited into a single account or pre-paid debit card to three.
If there are freeze code conditions present, these will take precedence over the TC 971 AC 052/152. last known address under the Internal Revenue Code and for refunds of.
If they are unable to submit the required documentation while on the phone, advise the taxpayer to call back or offer to order the tax return to adjust the account (follow the next If/Then section below). The time frames related to the suspense periods for these codes is in Exhibit 3.12.37-2, ERS and Rejects Action Codes.
Also remind the taxpayer that by using the automated systems, they would not have to wait on hold to speak to an assistor. A module for MFT 32 with a TC 976 posted, there's no TC 971 AC 506 on CC IMFOLE, and CC TRDBV codes show status code.
Webwhat is tax refund proc rfnd disb mean. For example, IRFOF will provide the contact number 800-829-0582 if one or more math errors, or other conditions, are present on the account.
See IRM 21.4.1.4.1, Locating the Taxpayer's Return, for additional information. CC TRDBV or MeF Return Request Display (RRD) does.
In the case of an account that has a split refund, the second direct deposit will be deposited into the last bank account listed on the Form 8888, Allocation of Refund (Including Savings Bond Purchases). Generally, the Reject Unit will work the case without the requested information 10 business days after the suspense period has expired.
If ERS status is not specifically noted above and you cannot determine the cause for the condition (except Status 100), advise the taxpayer to allow 10 weeks from the original received date of the e-Filed or paper return for their refund or additional correspondence. If the taxpayer requested but did not receive a direct deposit refund, compare the routing transit number (RTN) and the account number on the tax return to IDRS and the Form FMS 150.1/TCIS.
This section outlines the research procedures to be used in responding to refund inquiries from taxpayers.
See fax/EEFax numbers in (12) below.
Except on split refunds, refund claims input using CC CHKCL on more than one refund issued in the same cycle often result in "OOPS" .
ENMOD will identify the letter written and the paragraphs selected. If the taxpayer did not request direct deposit, but research indicates the refund was issued as a Refund Advance Product (RAL/RAC), Refund paper check mailed more than 4 weeks ago, BFS part offset, check mailed more than 4 weeks ago, IRS full/partial offset, check mailed more than 4 weeks ago, IRS full/partial offset, direct deposit more than 1 week ago, Refund delayed liability on another account; V- Freeze more than 8 cycles, Refund delayed, bankruptcy on account: -V Freeze, CLOSING-CD-IND is 'Y'; less than 8 weeks, Refund delayed, pulled for review, not within 7 cycles, Refund delayed, pulled for review, within 7 cycles, Paper return received more than 6 weeks ago; -E Freeze; in review, notice for additional information will be received, Electronic return received more than 3 weeks ago; E Freeze; in review, notice for additional information will be received, Paper return received more than 6 weeks ago; Q Freeze; in review, notice for additional information will be received, Electronic return received more than 3 weeks ago; -Q Freeze; in review, notice for additional information will be received, Refund delayed, liability on another account; V- Freeze, Refund withheld for part/full payment of another tax liability; V- Freeze, Refund delayed bankruptcy on account; -V Freeze; more than 8 weeks, Refund delayed, SSN, ITIN or Name mismatch with SSA/IRS; return posted to Invalid Segment, Direct deposit more than 2 weeks ago, check with bank, file check claim, Frivolous Return Program freeze set by TC 971 AC 089, Excess credit freeze set when the taxpayer claims fewer credits than are available, Erroneous refund freeze initiated by TC 844, Manual refund freeze with no TC 150, or, return is Coded CCC "O" and TC 150 posted without TC 840, Taxpayer is advised their refund check was returned undelivered by the Postal Service.
Debit with TC 712, credit with TC 832 (if moving the credit back to where it came from) or TC 710 (if moving to a different module). See IRM 21.5.6, Freeze Codes, for resolving freeze releases. All paper refunds and direct deposited refunds to one account will have this indicator.
After correctly providing these shared secrets, the application will display their refund status information. If the account has an S- freeze, follow procedures in IRM 21.4.3.5.3, Undeliverable Refund Checks.
Fax procedures contained in IRM 10.5.1.6.9.4, Faxing, must be reviewed prior to faxing confidential information to the taxpayer. Change made due to research and review.