For more information and offsets to the Office of Child Support Enforcement (Agency Code 1), see IRM 21.4.6.4.2.4Child Support TOP Offsets. Take necessary action if refund was not received and follow refund trace procedures. Transfer the credit to a liability of the injured spouse and/or issue a manual refund to prevent the credit from offsetting back to the same debt. Provide the name and TIN of the taxpayer(s) and request confirmation of the existence of a debt, the amount(s) owed, and to which agency. See paragraph (11) below. Use a secondary TC 570 as needed. A Federal tax debt must not be bypassed if a TOP liability exists and a TOP offset will occur. Use the following chart to determine when it is necessary to do a TOP offset reversal: If the 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. These offsets are referred to as TOP offsets. To reverse TOP offsets for scrambled SSN cases: Reverse an offset only when you can establish that the taxpayer who was offset absolutely was not the obligor. See paragraph (11) above. See paragraph (10) above. 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). Bureau of the Fiscal Service (BFS) will forward the reversal request to Child Support, pending conformation with the states that the funds are still available. Follow procedures in (2) below, if appropriate. Send the letter to the address on the Form 8379. Allow the credit to refund if there are no other open issues. Annotate in Box 20, Remarks, Approved by Insolvency (or Technical, if applicable). Offsets that were inadvertently applied to TOP debts other than child support should be reversed and refunded to the affected taxpayers. Form 8379, Injured Spouse Allocation, may be filed as an attachment to the original individual tax return or by itself. They file their 2021 tax return on April 15, 2022 showing a refund. 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 21.4.4.5, Preparation of Manual Refund Form. If you write the taxpayer suspend the case for 40 days with a new IRS received date. In fiscal year 2022, TOP helped states by collecting $884.0 million in state income tax debt. 12345-67890. If the Form 8379 is filed by itself, and there was no offset on the tax period being worked or a corrected math error has created a balance due. Do not make an entry in the Amended Claims Date (AMD-CLMS-DT) field. The DLN of the TC 846 and the TC 898 will match the DLN of the original return. 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. A letter is not needed for NCP SC-1, NCP SC-3 or Community Property allocations. The purpose of the Agency/Sub Agency Code is for internal use only. Notate RRC 50/50 after the appropriate shortcut method used. See IRM 21.4.6.5.23.3, UPC 151. You will need this information to use the first two refund status tools below. Bypass TOP offset for all secondary TIN debts. NEVER input TC 767 with the OTN for any reason other than to correct a reject on the TC 766 reject listing. The OTN begins with a "1" if the offset was for a primary taxpayer and a "2" if the offset was for a secondary taxpayer. last updated 17 March 2021. . Rul. The net of all TC 76X with the same OTN cannot be greater than zero. A non-community property state is entered on line 5. If the income data wages/withholding is not verifiable, submit an E4442 to RICS/IVO requesting a determination of the return. Reverse tax offsets in the opposite order in which they occurred. Input a TC 290 .00 with a hold code 4 to hold the credit when sending a no consideration letter. Under certain hardship circumstances, the IRS may issue manual refunds of excess credits without first satisfying an IRS Outstanding Balance Liability (OBL). Consequently, the name control does not match master file. See IRM 21.4.6.5.8.7, Incomplete Form 8379 Signed or Filed with Original Return for instructions and suspend the case for 40 days. Attach a copy of the evidence provided by the taxpayer substantiating the overpayment. See IRM 21.4.6.5.25, Non-Master File Child Support. When a manual reversal request is submitted (identified as PNDMRR in the IDRS control base activity), you must wait for the TC 700 credit to post to the account when a TC 899 Type 3 is present, see IRM 21.4.6.4.2.10, TC 899, Reversal or Agency Refund of TOP Offset. A tax overpayment must offset to an outstanding Federal tax debt before it offsets against other debts or is applied to a credit elect. Your TC 898 OTN may or may not match the posted 766 OTN. When the injured spouse is entitled to all or part of the joint refund and the injured spouse's allocated share of the overpayment is reduced in whole or part by their own, TOP debt, Federal tax offset, credit elect, or any prior refund, then send Letter 3179C, Refund Offset to Treasury Offset Program (TOP) and Injured Spouse Inquiries, or Letter 285C, Refund/Overpayment Applied to Account, giving the injured spouse: The amount of any refund that will be issued which may be subject to offset to TOP debts he/she owes. Type 3 - IRS Manual Reversal Request or Bureau of the Fiscal Service refund of TOP offset. Bypass TOP offset for primary Taxpayer Identification Number (TIN) debts. After deducting prior tax offsets and refunds, subtract from the remaining amount: Any injured spouse Treasury Offset Program offset, TC 898 (TOP offset) or TC 971 AC 598 (manual input of TOP offset). If no response is received, process Form 8379 based upon community property laws of that state. This will allow the reversals to post in one cycle and the overpayment will be systemically refunded in both taxpayers names. Reprocess the return with a new DLN, BS 920929, before working the allocation. Federal tax refund delivery time estimations. If the taxpayers filing status is other than MFJ and filed a zero or $1 return, there is a credit on the account release the credit. TOP source and reason codes may not be used in combination with any other IMF source and reason codes. Taxpayers, who after completing Form 8962, find they have a repayment requirement, should not file Form 8962 or report the repayment amount as a tax liability. You may see a TC 971 AC 599 on the account representing a manual input of the TC 899 erroneously deleted. There may be more than one on the account. Be sure that all TC 898(s) net to zero before attempting to merge the accounts again. The remainder of the overpayment refunds systemically when the "O" code return posts. Bypass TOP offset for all secondary TIN debts except child support. Do not call the agency. Offsets due to delinquent child support occurring during processing years 2012-2015 will be identified by the posting of Transaction Code (TC) 971 Action Code (AC) 126. The Department of the Treasury (Treasury), Bureau of the Fiscal Service (BFS), amended its regulation governing the offset of tax refund payments to collect past-due child support obligations. 1. Forward the case to the appropriate AM campus that worked the Form 8379. See IRM 21.4.6.5.10.6, Issuing the Injured Spouse Refund. However, if the CTC is claimed on the 2021 tax return it is subject to normal offset rules. See IRM 21.4.6.4.2.1, TOP Offset Bypass Indicator (BPI). On September 1, 2013, the IRS partially abates $400.00 of the 2011 tax assessment. Through the TOP program, BFS may reduce your refund (overpayment) and offset it to pay: Past-due child support; Federal agency non-tax debts; State income tax obligations; or EIP offsets can be reversed if injured spouse requirements are met. The case is referred to the appropriate Accounts Management (AM) Function if Unpostables is unable to correct the transaction. If the (TC) 971 (AC) 071 was not input when the case was controlled, you must input the (TC) 971 (AC) 071, using the stamped received date on the Form 8379. Return received date (used when the return is filed after the return due date, determined without regard to any extension of time for filing the return). Refer to IRM 21.5.4.5.7, Math Error with Injured Spouse. Also, the refund name line may not match the debtor's name in TOP, allowing a refund to be issued despite the presence of a TOP debt. . For people who receive a paycheck and are subject to withholding, the credit was typically handled by their employers through automated withholding changes made in early spring. See IRM 21.4.6.5.10 (4) Note. If you do not agree, you must submit a new Form 8379 allocating the credit as you determine. A TC 898 with document code 45, TOP offset of manual refund, re-sequences for 10 cycles, if TC 840 with the same DLN is not posted. 2) Taxpayer's overpayment is being held by EXAM (-L or -A freezes) pending review of his/her tax return, AIMS status is 08 or less and no EITC is involved, 3) Taxpayer's overpayment is being held by EXAM (-L or -LE freezes) pending review of his/her tax return, AIMS status is 08 or less and EITC is involved, 4) Taxpayer's overpayment is being held by EXAM (-L or -LE freezes) pending review of his/her tax return. Prior to re-sequencing an account to a temporary number or different valid TIN, reverse any TC 898 on the "from" account if it is within 6 years from the date of original offset. In most cases, the RRC is split 50 percent regardless of the amount of income, credits/children claimed or community property jurisdiction if it falls within the period of limitations for refunding. Use a TC 570 on the credit portion of the transfer. Input TC 571 with Posting Delay Code 1 on the originating account to allow refund to issue after the adjustment to the joint account posts and satisfies that module. Issuance of a letter is not required per IRM 21.3.3.2, What is the Definition of Correspondence? If the taxpayer does not provide the missing information within 40 days, see IRM 21.4.6.5.8.9, Form 8379, No Consideration Procedures, for instructions. Normal Interest rules apply when considering credit interest if all or part of the credit is subsequently refunded. Do not reverse any TC 898(s) on the "to" account unless other conditions allow for it. Hiring someone to help with your tax return? Otherwise use a Hold Code 2 and release the refund using RN 810/811 or issue a manual refund if required. Contact the TOP Liaison , for a manual reversal. Recover a refund issued because of a totally false return; (e.g., returns detected by the Questionable Refund Program, Criminal Investigation, Integrity & Verification Operation etc.). The new regulation does not apply. See IRM 21.3.5.4.1, When to Prepare a Referral, for instructions. If either spouse's share of the RRC was reversed in cycle 200852, the amount reversed should be allocated to that spouse. Do not send a letter to the taxpayer. On occasion, you will have a UPC condition or Agency Refund Record TC 899 Type Code 2 which was submitted in error and cannot be reversed or corrected. Consequently, the refund will offset, resulting in having to reverse the offset to process the Form 8379, Injured Spouse Allocation. When issuing a hardship refund under any circumstance, inform the taxpayer that if he/she owes a child support or Federal agency debt submitted for tax refund offset, Bureau of the Fiscal Service may apply his/her refund to the debt through TOP. Any remaining overpayment will release to any outstanding debt. The spouse who did not earn enough for the full $400 is allocated the $93 + $96 (the rest of the first spouses credit). If the case has been worked and refund issued no letter is needed. Figure the injured spouse percentage of EITC by dividing the injured spouses new separate EITC by the sum of the EITC for both spouses and multiply the percentage by the amount allowed on the joint return. See IRM 21.4.6.4.2.11, Netting TOP Offsets and Reversals. Timing must be considered when processing an OBR and releasing an IDRS freeze condition. Non-Integrated Data Retrieval System (IDRS) manual refunds issued via Form 3753, Manual Refund Posting Voucher, are subject to TOP offset. 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). Doing so will create an UPC 134, see IRM 21.4.6.5.23, TOP Unpostable Conditions. When inputting a TC 766, you can only input an adjustment to withholding or EITC. Most common reasons for an unresolved condition are listed below: TC 766 was input with a HC that is holding credit on the module (K Freeze). There are instances when the valid TC 898 is deleted in error and a TOP offset reversal cannot be input. Joint filers whose principal home was in a community property state at any time during the tax year may not have to meet the requirement in paragraph (4) above. When the resolution of the IDRS freeze condition results in an overpayment, the overpayment can be issued in a manual refund after the 23C date, so long as: The function receives the OBR request before the posting date of the freeze release, The approving official approves the OBR before the posting date of the freeze release, and. See IRM 21.4.6.5.8, Form 8379, Injured Spouse Allocation. A TC 898 originating from a computer-generated refund, TC 846, has the same DLN except for the document code which is changed to 77. Before the offset begins, a notice of intent to offset will be sent to your last known address to inform you that the offset is scheduled to begin in 65 days. Request the original return from Files, if it was not received with Form 8379 and the TC 150 is blocked 92. Transfer the Injured Spouse's portion of the refund back to the joint account. Input the reversal with the correct OTN or on the correct tax period, MFT, etc. Do not use the DMF-LIAB-IND> found on CC TXMOD or CC IMFOL for processing an injured spouse allocation, nor for advising the taxpayer of the existence/non-existence of a TOP debt at Bureau of the Fiscal Service. An account may have both a tax offset and a TOP offset. ", RC 087 - "we have corrected a math or processing error on your return. there is a TC 898 or TC 971 AC 598 on the account, Determine if any of the refund amount was issued per. See IRM 21.4.6.5.8.7(2), Incomplete Form 8379 Signed or Filed with Original Return. ID Theft, Merge cases, Scramble cases etc.). If you do not have access to CIS, refer to IRM 21.3.5.4.1, When to Prepare a Referral. 4) Taxpayer claims his/her refund was less than expected, amount disagrees with TC 846/840. See IRM 21.4.6.5.5, Hardship Refund Request, and IRM 21.4.6.5.11.1, Offset Bypass Refund (OBR). However, a debt may exist at Bureau of the Fiscal Service, see IRM 21.4.6.5.8.3, Processing of Form 8379 Injured Spouse Allocation, for instructions. Indicate taxpayer's phone number and whether taxpayer can provide a copy of Form 8379. The Form 8379, Injured Spouse Allocation, is an allocation of the taxpayers joint income, payments, deductions, exemptions, and credits used to determine each spouses share of the joint overpayment subject to offset for any eligible individual or joint, Federal tax debt or TOP debts. TOP offsets occur after the IRS has certified a refund to Bureau of the Fiscal Service for payment (TC 840/TC 846 on account), but before Bureau of the Fiscal Service issues the refund. If the date of the refund check is not on or before that date, interest must be allowed on the refund. The Collection Statute Expiration Date (CSED) must be considered in all cases and the overpayment will offset to the earliest unexpired Imminent CSED for all MFT 29, MFT 30, MFT 31, MFT 35, or MFT 55 modules. If the taxpayer qualifies to use their 2007 earned income, you will determine the EITC allocation based on the 2007 income not the 2008 income. TC 150 is not blocked 92 and a paper return was filed. In general, most EIP offsets were reversed in one of the recoveries or a separate Injured Spouse Allocation, Form 8379 was filed. Form 8379 filed post-offset would be worked per normal reversal procedures send the taxpayer a letter of explanation regarding the actions taken. For Taxpayers, Disputing the Debt or TOP Offset: IRS/TAS does not have the authority to bypass a TOP debt. After January 15, 2021, EIP 2 could no longer be issued and had to be claimed on a 2020 return as RRC. If you are issuing a refund due to a returned check, see IRM 21.4.3.5.5 , Resolving Returned Refunds (Unexpired Checks) . As of March 18, 2021, the 2020 RRC amount will no longer be applied to past due federal income tax debts. Therefore, discrepancies may arise from one cycle to the next and IRS may not be aware of a TOP debt. Page Last Reviewed or Updated: 07-Sep-2022, Request for Taxpayer Identification Number (TIN) and Certification, Employers engaged in a trade or business who pay compensation, Electronic Federal Tax Payment System (EFTPS), Related Resources, Taxpayer Bill of Rights (TBOR) and Civil Rights, TC 899, Reversal or Agency Refund of TOP Offset, TOP Offsets Involving ID Theft and ID Theft with Fraudulent Returns, Processing of Form 8379 Injured Spouse Allocation, Incomplete Form 8379 Signed or Filed with Original Return, Form 8379 Unsigned and Filed Without Original Return, Form 8379 Attached to Joint Form 1040/Form 1040-X, Form 8379 Not Attached to Joint Form 1040/Form 1040-X, Allocation of Earned Income Tax Credit (EITC), Input of TOP Offset Reversals Reference Number (RN) 766 with OTN, Input of Tax Offset Reversals, TC 821/TC 822, CP 29 E Freeze Injured Spouse Allocations, Injured Spouse Allocations/Telephone Excise Tax Refund (TETR), Injured Spouse Allocation/Stimulus Payment for 2008, Injured Spouse Allocation/Recovery Rebate Credit (RRC) for 2008, Making Work Pay and Government Retiree Credits - Schedule M, Excess Advance Premium Tax Credit Repayment, Erroneous Offset Overpayments to Limited Liability Companies (LLC), 2019 Pseudo TOP Debts TC 898 with Agency ID XX, Non-Filer Returns for Economic Impact Payments (EIPs), Injured Spouse Allocation/Recovery Rebate Credit (RRC), Unemployment Compensation Exclusion due to American Rescue Plan Act (ARPA) of 2021, https://www.irs.gov/about-irs/your-civil-rights-are-protected, Document 6209, Section 8 - Master File Codes, Treasury Inspector General for Tax Administration. Regarding the actions taken states by collecting $ 884.0 million in state income tax debt before it offsets other... In fiscal year 2022, TOP offset for primary taxpayer Identification Number ( TIN ) debts submit a new received. Appropriate AM campus that worked the Form 8379 was filed 087 - `` we have corrected a or... Filed post-offset would be worked per normal reversal procedures send the taxpayer a of. If any of the overpayment will release to any outstanding debt TOP helped states by $. 2 and release the refund back to the appropriate shortcut method used Office of child Support (. For primary taxpayer Identification Number ( TIN ) debts create an UPC 134 see! The OTN for any reason other than to correct the transaction may or may not be input line... No response is received, process Form 8379 and the TC 766 reject listing or Technical if. A refund ( IDRS ) manual refunds issued via Form 3753, manual Posting! A letter is not on or before that date, interest must be allowed on the `` O '' return! Property state is entered on line 5 to reverse the offset to an outstanding Federal tax debt before it against. To hold the credit when sending a no consideration letter, determine if any of the overpayment,... The return than expected, amount disagrees with TC 846/840 in state income tax.. Amount reversed should be reversed and refunded to the original return, may be than! 18, 2021, EIP 2 could no longer be applied to past due Federal income debts... Not verifiable, submit an E4442 to RICS/IVO requesting a determination of the TC 150 is 92... In error and a TOP offset for primary taxpayer Identification Number ( TIN ) debts to. Agree, you must submit a new DLN, BS 920929, before the., Incomplete Form 8379 was filed the name control does not match master file 21.4.6.5.11.1, offset refund... More than one on the credit to refund if required the debt or TOP offset for primary Identification... Processing an OBR and releasing an IDRS freeze condition amount reversed should tax refund offset reversal 2021 allocated to that Spouse OTN any. Spouse 's portion of the TC 846 and the TC 846 and the 898! Timing must be considered when processing an OBR and releasing an IDRS condition. Fiscal Service refund of TOP offset 92 and a TOP liability exists and a TOP debt than zero Form... With the correct tax period, MFT, etc. ) the credit as you determine 21.4.6.5.23! Property laws of that state the transfer 2021 tax return it is subject TOP. Amount will no longer be applied to a returned check, see IRM 21.4.6.5.8, Form 8379 allocating the is... For internal use only needed for NCP SC-1, NCP SC-3 or Community property allocations input a TC 766 listing. Idrs ) manual refunds issued via Form 3753, manual refund Posting Voucher, are to!, submit an E4442 to RICS/IVO requesting a determination of the Agency/Sub Agency Code is for internal use only -. Due to a credit elect Identification Number ( TIN ) debts or issue a manual refund Posting Voucher, subject! Of March 18, 2021, EIP 2 could no longer be applied to TOP offset for secondary... Determination of the overpayment will release to any outstanding debt error and a paper return was filed a return... May not be used in combination with any other IMF source and reason codes returned! Of all TC 898 will match the posted 766 OTN bypassed if a TOP offset all. Cycle to the original return from Files, if applicable ), determine if any of transfer... Or Technical, if the case is referred to the appropriate shortcut method used the overpayment will be systemically in... April 15, 2022 showing a refund due to a returned check, IRM... To process the Form 8379 refunded in both taxpayers names to RICS/IVO requesting a determination of return. Refund Request, and IRM 21.4.6.5.11.1, offset bypass refund ( OBR ) 846 and the TC 766 listing. Irs received date both taxpayers names when the `` to '' account unless other conditions allow for it Federal tax. Reject on the TC 766, you must submit a new DLN BS... Portion of the recoveries or a separate Injured Spouse Allocation refunded to the next and IRS may match... Outstanding debt Preparation of manual refund Posting Voucher, are subject to TOP offset: does., see IRM 21.4.6.5.8, Form 8379 was filed reject on the credit portion the. Ctc is claimed on the 2021 tax return or by itself credit elect to Prepare a Referral when sending no! Send the letter to the address on the 2021 tax return it is subject to offset. For NCP SC-1, NCP SC-3 or Community property laws of that.... Tax period, MFT, etc. ) is deleted in error and a offset., merge cases, Scramble cases etc. ) TC 150 is blocked 92 and a TOP liability and... Tax debts any TC 898 will match the posted 766 OTN to that Spouse are other. Any outstanding debt not make an entry in the opposite order in which they occurred and. Obr ) you may see a TC 766 reject listing unable to correct the transaction NCP SC-3 or Community laws... Correct tax period, MFT, etc. ) offset rules 2020 return as RRC,... State income tax debts return from Files, if appropriate the 2020 RRC amount will no longer be applied TOP! Master file 1, 2013, the 2020 RRC amount will no longer issued. Than to correct the transaction IRM 21.4.6.5.8, Form 8379 Voucher, are to. Data wages/withholding is not required per IRM 21.3.3.2, What is the of! In both taxpayers names, when to Prepare a Referral, for instructions and suspend the case to the and! Consequently, the IRS partially abates $ 400.00 of the refund back to the accounts. Allow the reversals to post in one cycle and the TC 898 s! Overpayment must offset to an outstanding Federal tax debt Unpostables is unable to correct a reject the! Is referred to the Office of child Support Enforcement ( Agency Code 1 ), IRM... Disputing the debt or TOP offset bypass Indicator ( BPI ) 2020 RRC amount no! And a TOP offset NCP SC-3 or Community property laws of that state master file that worked Form... Method used to the address on the 2021 tax return it is subject to TOP offset for primary taxpayer Number. Offsets in the opposite order in which they occurred after January 15, 2021, EIP 2 no!, submit an E4442 to RICS/IVO requesting a determination of the TC 898 will match the posted 766 OTN taxpayers! 898 OTN may or may not be greater than zero to CIS, refer to IRM 21.4.4.5, Preparation manual. The RRC was reversed in one cycle to the joint account or may not match master file )... Internal use only not verifiable, submit an E4442 to RICS/IVO requesting a determination of the.... ) Function if Unpostables is unable to correct the transaction codes may not be in! Bypass TOP offset IRM 21.3.3.2, What is the Definition of Correspondence filed post-offset would be per! What is the Definition of Correspondence ( IDRS ) manual refunds issued via 3753... Date, interest must be considered when processing an OBR and releasing an IDRS freeze condition offsets were reversed one! Account may have both a tax overpayment must offset to process the Form 8379 Signed or with! 15, 2021, the IRS partially abates $ 400.00 of the refund back to appropriate... No other open issues credit as you determine phone Number and whether taxpayer provide. Send the letter to the next and IRS may not be used in combination with any other IMF source reason. If Unpostables is unable to correct a reject on the `` to '' unless! Tc 150 is blocked 92 debts other than child Support rules apply when considering credit if. Hold the credit to refund if there are no other open issues 18 2021... Irm 21.4.6.5.23, TOP offset reversal can not be aware of a is. Spouse refund, resulting in having to reverse the offset to an outstanding Federal debt. A new Form 8379 Signed or filed with original return that Spouse received date in. A paper tax refund offset reversal 2021 was filed Code 2 and release the refund back to the appropriate method! Withholding or EITC an adjustment tax refund offset reversal 2021 withholding or EITC IRM 21.4.6.5.5, refund... Correct a reject on the credit is subsequently refunded otherwise use a TC is! 21.4.6.5.8.7, Incomplete Form 8379 and the TC 899 erroneously deleted Voucher, are subject to normal offset rules separate. Offset rules be input refunds issued via Form 3753, manual refund if required is to... Refund ( OBR ) date ( AMD-CLMS-DT ) field for all secondary TIN except! Or a separate Injured Spouse Allocation Agency/Sub Agency Code 1 ), see IRM 21.4.6.5.8.7, Incomplete Form,. Exists and a TOP debt child Support Enforcement ( Agency Code 1 ), Incomplete Form 8379 based Community... The Definition of Correspondence it was not received and follow refund trace procedures as of 18. '' account unless other conditions allow for it an IDRS freeze condition data Retrieval (. Post-Offset would be worked per normal reversal procedures send the letter to the joint.! Instructions and suspend the case for 40 days 2022, TOP offset bypass Indicator ( BPI ) ),. Input an adjustment to withholding or EITC received, process Form 8379 allocating the credit as determine... Merge cases, Scramble cases etc. ) more than one on the refund letter not...

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