Been preparing taxes professionally for 10+ years. Update made as result of research and review. I filed with a tax person so Im assuming it was accepted? If taxpayer is not entitled, advise taxpayer to return voided refund check with an explanation. If you receive the taxpayers response and the case remains open in ERS, send all documents to the appropriate ERS location via fax/EEFax. This information must include (but is not limited to) research showing the RTN, statement from the taxpayer stating they did not request a direct deposit, Form 3911, Taxpayer Statement Regarding Refund, and Form FMS 150.1, and documentation of any attempts made by the taxpayer to retrieve the funds from the bank. ERS is the computer tracking system used by the Submission Processing Centers Reject/Suspense Unit to categorize and resolve rejects. IPU 22U0140 issued 01-21-2022. 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). Here are some tips when using the IRS "Where's My Refund" tool: https://www.irs.gov/Refunds Be sure you have waited at least 24 hours after acceptance before using the IRS WMR tool. Wheres My Refund? Please checkWheres My Refund? Form 3911 and Form 1310 should then be destroyed as classified waste. Before referring the case to TIGTA, request the block of work to ensure this is not a "slipped block" which would indicate an IRS error. Also remind the taxpayer that by using the automated systems, they would not have to wait on hold to speak to an assistor. Refer to Exhibit 21.4.2-3, Reason for Cancellation Codes and Generated Account Information, to determine the cause of refund cancellation. In some situations, an informal claim submitted by the RSED may be perfected after the RSED and the perfected claim will be considered filed on the earlier date. Change made due to IRM Improvement feedback. Change made due to ITAR program being obsoleted. Additional CP notices utilizing this configuration requiring the bar code scanner will be rolled out periodically in the future. Verify taxpayers telephone number and address. The CC "INOLES" will display a debt indicator on IDRS when one of three offset conditions exists on the account. 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. If entitled, provide explanation and advise taxpayer to cash the check. This status will tell you when we will send the refund to your bank (if you selected the direct deposit option). See Form 8888, Allocation of Refund (Including Savings Bond Purchases), for additional information. See IRM 21.4.4.3, Why Would A Manual Refund Be Needed? The IRS began processing returns on 2/12, you may not find a record of it or the website may say that you have put in incorrect information when tracking your federal refund. DO NOT conduct any refund research prior to the end of these time frames, unless conditions in the table in (4) below exist. Advise the taxpayer to provide the information using the ERS/Rejects address/fax number chart in (12) below. TC 971 action code descriptions can be found in Document 6209, Section 8C, TC 971 Action Codes. IPU 22U0140 issued 01-21-2022. If the account has a TC 971, AC 152 posted, normal processing time will increase by one cycle as this action causes the return to re-sequence for one cycle. When providing a pre-populated Form 3911, verify all information is for the correct taxpayer. See IRM 21.4.1.5.7.4, Non-Receipt, Lost, Stolen or Destroyed Prepaid Debit Cards, for more information. The UPC 147 RC 6 or 7 is closed and the return was posted to MFT 32 (TC 971 AC 111 present on MFT 30) or was deleted (CC TRDBV shows "GUF VOIDED/DELETED" ), CC TRDBV/RTVUE shows partial or zero/blank return information, such as income, credits etc. Savings Bond purchase request was not allowed because the name lines contain "&" or other special characters. This list is not all inclusive. Follow instructions in IRM 21.4.3.5.3, Undeliverable Refund Checks, IRM 21.4.3.5.3, Undeliverable Refund Checks, Savings bond request denied - partial offset - more than 3 weeks from refund date, Savings bond request denied - total offset, Savings bond request allowed - more than 3 weeks from refund date, Split direct deposit - returned by the bank - check mailed - with partial offset, Split direct deposit - returned by the bank - check mailed, Split Direct Deposit more than 1 week ago, Split Direct Deposit flipped to paper check. The taxpayer is not liable for ES, and he/she erred in entering the overpayment as a credit elect. Advise the caller to call back (800-829-1040) if they do not receive a letter within 14 days of the date of the call. In order to process a credit elect reversal for IMF accounts, the request must be received: Before the tax return has posted for the year where the credit elect was applied, AND, Before March 1, of the year following the year to which the credit was applied. IPU 22U0140 issued 01-21-2022. Once per day, usually at night. It is extremely important to consider the refund statute expiration date (RSED), prior to responding to the taxpayer. Computer condition code (CCC) "W" present. - Schedules (i.e., Sch 1 for self-employment tax) If the TC 904 indicates the taxpayer filed in another Customer Service Field Operations, request the information and continue to work the case. If the taxpayer is responding to Letter 12C and provides all the requested documents, send Form 4442/e-4442 as instructed above. To obtain refund information, callers enter disclosure authorization consisting of their SSN, filing status and refund amount. If the taxpayer claims non-receipt, and IDRS indicates the refund was a myRA, provide the following appropriate phone number: Usuallyinformation on the most recent tax year refund we have on file for you. If not, then thank them for calling and end the call. Sometimes, when we are still reviewing your return, instead, it will display instructions or an explanation of what we are doing. Review CC REINF or INOLES for a debt indicator. Advise taxpayer to contact agency on BFS offset notice, if received. In some situations, you may need to advise the taxpayer that the restoration of the refund to the taxpayer may become a civil matter between the taxpayer and the preparer. It's updated once a day and remains the best way to check the status of your refund.. See Section 5.04(3) of Rev. If the taxpayer contacts us after the 12 weeks, and the taxpayer states they are experiencing an economic hardship, follow the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines. All other time frame calculations should start on the date of the acknowledgement for the e-filed return. If CC TRDBV response screen TRDPG displays: "Current-Status: GUF Voided/Deleted" on the first page of the tax return or on the response screen itself, see IRM 21.4.1.4.1.2.1, Unpostable Conditions. CC SCFTR will show if the original return was deleted and reprocessed under a new DLN. AT 7:00AM IRS SAYS I HAVE A 4 MINUTE WAIT TO REACH AN EMPKOYEE, 2 HRS&45MINS LATER A EMPLOYEE ANSWERS MY CALL AND SAYS I MUST CALL BACK AFTER 21 DAYS. In brief, a paper return takes approximately 6-8 weeks to process. Savings bonds cannot be purchased on late filed or amended prior year tax returns. 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. In the case of a split refund, all deposits must meet the normal pipeline validation, or the taxpayer will receive one paper check. Tax refund we cannot provide any information. You may use the suggested verbiage below:We are no longer authorized to reissue your Economic Impact Payment (EIP) 3. It is taking the IRS more than 21 days to issue refunds for some 2020 tax returns that require review including incorrect Recovery Rebate Credit amounts, or that used 2019 income to figure the Earned Income Tax Credit (EITC) and Additional Child Tax Credit (ACTC). input before 5:00 PM CT on an IMF DAILY account: CC NOREF is still available for use in stopping BMF refunds. See IRM 25.25.6.5.5.4, The Taxpayers Return has been Archived/Deleted. If the original refund was for a paper check, and BFS makes a forgery determination, BFS can issue a new refund check using the Check Forgery Insurance Fund. In 2011, and on tax year 2010 and subsequent returns, taxpayers have more options available for purchasing savings bonds. The lead or designated individual must review and forward the referral and tax return copy to the Fresno Referral Coordinator using efax # 855-885-7866 for CIS case SPC5 creation and processing. We issue most refunds in less than 21 calendar days. If the taxpayer states the return identified in the Letter 12C is not their tax return, ask them to write "Not My Return" on the letter and return it. To research refund inquiries concerning non-receipt of direct deposit, see IRM 21.4.1.5.7, Direct Deposits - General Information. Advise the taxpayer the best way to get the most current information about their amended return is through the automated systems. Please have your paperwork (such as cancelled checks, amended return, etc.) Taxpayers should be informed that they should not agree to have any portion of their refund direct deposited into an account that is not in their name (e.g., tax return preparer's account). See IRM 21.4.1.5.7 (11) below for the exception regarding invalid bank account numbers. Tax Season Refund Frequently Asked Questions, Form 1040-NR, U.S. Nonresident Alien Income Tax Return, https://ttlc.intuit.com/community/refund-status/help/when-will-i-get-my-irs-tax-refund/01/25589, https://www.irs.gov/refunds/tax-season-refund-frequently-asked-questions. The initial message is still accurate, we received the return, and it is being processed. See IRM 21.5.5, Unpostables, and IRM 3.12.179, Individual Master File (IMF) Unpostable Resolution, for complete instructions. The mobile app also says "information does not match". If the case is closed in ERS, the case cannot be referred. Identifies ST 2 cases that are going to be processed. 414-365-9616 (International). To claim a refund of federal taxes withheld on income from a U.S. source, a nonresident alien must report the appropriate income and withholding amounts on Form 1040-NR, U.S. Nonresident Alien Income Tax Return PDF. (18) IRM 21.4.1.5.6(2) Clarified allowable conditions for reversal of credit elect. Continuous assessment for program vulnerabilities and opportunities for improvement. WMAR keys off the TC 971 AC 120 placed on the account by Submission Processing. If the taxpayer has not filed their 2021 tax return, follow IRM 21.6.3.4.2.13.3, Economic Impact Payments - Manual Adjustments, to reverse the EIP credit (if not done systemically). For additional information on refund inquiries, see IRM 21.4.2, Refund Trace and Limited Payability, and IRM 21.4.3, Returned Refund/Releases. Unpostable condition is UPC 147 RC 0 and URC D (deleted) condition shows on CC TRDBV as "GUF VOIDED/DELETED". Module contains a TC 971 AC 850 (flip direct deposit to paper); the number of direct deposit refunds (3) allowed to the same bank account has been exceeded. Provide the Hotline phone number to the taxpayer for subsequent inquiries: 800-366-4484. 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. For additional information on refund inquiries, see IRM 21.4.2, Refund Trace and Limited Payability and IRM 21.4.3, Returned Refunds/Releases. The TC 846 date for a direct deposit is 03/21/2019. The computer will allow two direct deposits (TC 846) in the same processing year regardless of a split refund. See IRM 21.4.2.4.1, Form 3911, Taxpayer Statement Regarding Refund, for additional guidance regarding Form 3911. (3) IRM 21.4.1.4 Added Wheres My Refund and IRS2Go provide current processing year plus two prior year return information. If the issue date falls on a federal holiday, the refund will be issued on the day before the holiday. If the taxpayer has not filed their 2020 tax return, follow IRM 21.6.3.4.2.13.3, Economic Impact Payments - Manual Adjustments, to reverse the EIP credit (if not done systemically). 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. When the contact is from the taxpayer or authorized representative, perform additional authentication per IRM 21.1.3.2.4, Additional Taxpayer Authentication. Web address and phone number at National Credit Union Administration; 800-755-1030. Advise taxpayer to expect a letter within 10 weeks. Generally, the Reject Unit will work the case without the requested information 10 business days after the suspense period has expired. CC CHKCL, IDRS Check Claims and Photocopy Request and Input, CC NOREFP, Refund Intercept Request (IMF), CC REINF, Research of the Refund Taxpayer Information File (TIF). "77711" in DLN indicates a rejection due to name mismatch between the name on the refund and the name on the bank account. The invalid condition must be resolved before the refund can be issued. Advise the taxpayer we have received their response and are experiencing delays. Program Owner: Accounts Management Policy and Procedures (PPI), is the program owner of this IRM. It usually is a simple problem that is corrected in 3 - 4 days by ERS. If no notice received, advise taxpayer to call the TOP Help Desk at 800-304-3107. Advise the taxpayer they can also check Wheres My Refund for current processing status. To check the status of Form 1040-X taxpayers must use the Wheres My Amended Return (WMAR) application on IRS.gov. Advise the third party to submit Form 1310 or certificate showing court appointment with the refund check marked void. (23) IRM 21.4.1.5.7.5(5) Updated procedures to address Non-Receipt of EIP 3. The module does not contain any condition that would cause the refund to be frozen (e.g., Injured Spouse Claim). If the ERS time frame has passed and the return has not posted, see IRM 3.12.37-13, Researching SCCF. Advise the taxpayer that the tax return has been selected for further review and to allow the normal processing time frames in IRM 21.4.1.4, Refund Inquiry Response Procedures. They should wait and check the tool again tomorrow. 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.). Research should be done for valid and invalid segments. IPU 22U0548 issued 04-26-2022. Use CC ERINV to determine the correct FLC to match up with the fax number. What else can I do? ERS/Rejects tax examiners correspond with taxpayers for additional information but do not make phone calls to taxpayers. Refer to Document 6209, for a list of FLCs. A copy of the tax return will be required in order to adjust the taxpayers account. Other mandated IAT tools are available at Exhibit 21.2.2-2, Accounts Management Mandated IAT Tools. Prior year return. The TC 971 AC 696 was established to indicate that Bureau of the Fiscal Service (BFS) has acknowledged/confirmed receipt of an IRS refund record. The return was received, but not processed: Advise the caller that the return is still in processing. (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. Today I check and I recieve this message. The "77777" in the DLN automatically causes a refund check to be issued immediately in the same cycle to the taxpayer's address of record. You do not need to do anything other than continue to wait and promptly respond to any requests from the IRS. If the taxpayer declines to use the automated tool - DO NOT access their account or complete any research. If you used Online TurboTax, log in and go to the Tax Home and check the efile status. Assistors will acknowledge the taxpayer's technical problem, apologize for any inconvenience and then focus on answering the caller's tax related question based on the applicable IRM procedure. The Department of Treasury has the authority to replace bonds under these circumstances. If an erroneous refund is identified during research, see IRM 21.4.5, Erroneous Refunds. If the taxpayer requests their refund be deposited into more than one account, each deposit will reflect a TC 846 with a split refund indicator of 1, 2, or 3. The Unpostable function forces the return to post with the address of the Campus where the return was processed. It includes direct deposits that have passed all validity checks and paper checks. See fax/EEFax numbers in (12) below. 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. See Exhibit 21.4.2-1, Command Code (CC) "CHKCL" Input, for oral statement authority. Again, emphasize the best way to get the most current refund information is through the automated systems. If the e-File/paper return was deleted and Field 38 shows a New Block DLN, access the new DLN using CC SCFTR. The case will remain in suspense, pending the taxpayers response for up to 85 workdays. Provide the taxpayer with the appropriate processing time frame and information about our automated Amended Return applications: Wheres My Amended Return? See Exhibit 2.3.51-13, Command Code IMFOL Output Display - Entity, for more information. You may use the suggested verbiage below:We are no longer authorized to reissue your Economic Impact Payment (EIP) 1 or 2. RRD displays specific tax return and status information for tax returns processed through MeF. IPU 21U1336 issued 12-13-2021. Once it has been determined the return is in rejects, CC ERINV must be used to complete the research. If the taxpayer submitted a change of address to the U. S. Postal Service, the check should be delivered to the new address. . Conduct the necessary account research and provide assistance according to the applicable IRM procedures. IPU 22U0140 issued 01-21-2022. The information you provided was more helpful than the irs website . Oral authority should be taken from all taxpayers including those who filed a joint return. 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 research indicates the refund check was recently issued or scheduled to be issued, and the taxpayer indicates a change of address but does not meet oral statement criteria, advise the taxpayer to complete Form 8822, Change of Address. IPU 22U0395 issued 03-17-2022. This is done for testing the system. There is also a speech version of the refund application. If CC TXMOD indicates an open control base, see IRM 21.5.2.3, Adjustment Guidelines - Research, for guidance. If the TC 841 does not post within 4-6 cycles: Research for other adjustments, or unpostable conditions. Return signature document in envelope provided. Since the TC 846 will post on the module up to 5 business days before the TC 841, the account must be monitored for the TC 841 posting to determine if CC NOREFP was successful. TC 971 AC 111 (CC TXMOD) and TC 971 AC 501/506 (CC ENMOD) with "AM" or "AMADJ" in the miscellaneous field. Some of the notices will still display the entire SSN while others will have the SSN redacted/masked (e.g., XXX-XX-1234). 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. I have never had a refund take longer than a few weeks. ENMOD will identify the letter written and the paragraphs selected. This section covers the steps for locating the return on IDRS to determine if processing is complete and if the refund has been issued. - Income documents (i.e., W-2) Prevents offsets), Indicator 2: Historical setting (Set after February 15th to signify a return that had the indicator 1 set previously and is now after February 15th and Freeze was released), Indicator 8: IMF internal setting to indicate freeze occurred in the current cycle. Authenticate the taxpayer's identity and conduct account research to assist the taxpayer. I cannot find ANYTHING helpful. If either of these is entered incorrectly, or there is a math error on the return, the savings bond purchase request will be rejected, and the refund will be issued as a paper check. IRS addresses and fax numbers are provided to the taxpayer when the form is offered. will usually display the status of your most recently filed tax return within the past two tax years. Advise the taxpayer to call 866-897-3315. CC TRDBV shows the reject codes for electronically filed (e-filed) tax returns. 855-406-6972 See IRM 21.4.6.5.1, Taxpayer Inquiries on TOP Offset. This includes the routing transit number and account number, any fees associated with the card's use, how to enter the request on the tax return in the direct deposit section of the refund, and limits on the amount of deposits and withdrawals. I think my refund just got stuck somewhere. Do not continue with the steps below if the TC 846 status is provided. If during your conversation it is determined the taxpayer did not request direct deposit (except RAL/RAC), gather account information and forward to the Refund Inquiry Unit associated with your campus. The UPC 147 RC 0 unpostable remains open and its been 8 cycles or more. Proc. Use TC 712 to reverse the posted TC 710 or TC 716. RRD displays specific tax return and status information for tax returns processed through MeF. What does pending mean? Determine if the amended return was submitted more than 16 weeks before today's date. DO NOT access the taxpayers account or complete any research. You mailed your return less than 4 weeks ago. Research CC ERINV. Information concerning a return received but not yet processed will be on the Fact of Filing (FOF) within three weeks of return receipt. 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. For Write-In description use "IRM 21.4.1.4.1.2.2 - Return Found - Processing Errors Identified" and for Reason select "Other or Complex Issue/Training Specialization" . As a result, accounts with refunds that include EITC and/or ACTC referred and resolved by TAS will not be released until February 15th or later if there are processing issues. Why is there no record of my return at Where's My Refund (WMR)? Immediately below the RJ 150 is the Reject Sequence Code: "C" = Closed, "O" = Open, "S" = Suspense, or "E" = ERS workable record. This is the number provided on the CP 63, We Have Held Your Tax Refund - Act Now, the taxpayer will receive or has received. Include the following information on the referral: Taxpayer name(s) (both names on joint returns). For an individual taxpayer, the taxpayer is liable for ES payments, but proof of hardship is provided. For reference number explanations, see Exhibit 21.4.1-3, Internet Refund Fact of Filing Reference Numbers. If the caller cannot authenticate and this is a TPP call, 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). on IRS.gov, now includes a refund status tracker bar that will show you which processing status your return is in: Return Received no projected refund date is given, Refund Approved the refund date depending on direct deposit or paper check mailing is provided, Refund Sent informs the taxpayer of the date the refund was transmitted to the financial institution, or the date a paper check was mailed, IRS2Go (English and Spanish), our free mobile application for smart phones, Refund Hotline - 800-829-1954 - toll free assistors provide only if the taxpayer does not have access to a computer or the internet. However, the CADE literal is not an indicator that the refund was processed through Cade. 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. If Field 30 shows any other to code, ask the taxpayer to call back in one week. Yes, and the normal processing time frames haven't been met, and they 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". The Office of the Comptroller of the Currency (OCC) is an agency of the U.S. Department of the Treasury. Manual refunds (TC 840) may also be issued via direct deposit in certain situations, i.e., hardships. After 9:00 PM CT on Thursday the refund can no longer be stopped. 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. For example, if the refund is $275, the taxpayer can choose to get savings bonds in the amount of up to $250, and the remaining $25 can be direct deposited into a savings, checking or IRA account or refunded in the form of a paper check. When this occurs, part of the refund may be issued in a paper check and part may be direct deposit. Filed my taxes wednesday evening before the 18th of April. Refund cannot provide any informaiton about your refund 2019. If the refund is issued as a direct deposit and the financial institution rejects/returns the refund (e.g., invalid account number) the refund will cancel with a TC 841 blocking series 77777 and automatically reissue as a paper check. You can start using the WMR website or IRS2Go app to start checking on the status of your return 24 hours after the IRS receives your e-filed return or 2 to 3 weeks after you mail a paper return. Your return is still pending. According to the Protecting Americans from Tax Hikes Act of 2015 (PATH Act) Section 201(b) which is codified at IRC 6402 (m), the IRS cannot issue refunds, including applying credit elects, before the 15th day of the second month following the close of the taxable year (February 15 for calendar year filers) for tax returns that claim the Earned Income Tax Credit (EITC) or the Additional Child Tax Credit (ACTC). Taxpayers may request to have an overpayment credited to another year/period other than the immediately succeeding tax year or period. There are certain exceptions when a direct deposit may be issued on a Form 1040-X (i.e., math error on original return). For additional information on refund inquiries, see IRM 21.4.2, Refund Trace and Limited Payability, and IRM 21.4.3, Returned Refunds/Releases. Transfer the caller to the WMAR automated application by using the WMR CSR direct transfer numbers #3158 for English or #3258 for Spanish. Advise taxpayer refund trace cannot be initiated until after 5 calendar days from the scheduled date of deposit. According to the Protecting Americans from Tax Hikes Act of 2015 (PATH Act) Section 201(b) which is codified at IRC 6402(m), the IRS cannot issue refunds, including applying credit elects, before February 15 (15th day of the second month for fiscal year filers) for tax returns that claim the Earned Income Tax Credit (EITC) or the Additional Child Tax Credit (ACTC). 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. Advise the taxpayer that this is not a toll free number. See IRM 21.1.3.18, Taxpayer Advocate Services (TAS) Guidelines, for further information. The refund amount from the original return should always be used when accessing WMR. Reviewed and updated plain language, grammar, web addresses, IRM references, and legal references. Call us at the toll-free number on the top right corner of your notice. CC IMFOLT, CC BMFOLT and CC TXMOD will indicate whether a TC 846 refund is issued via paper or direct deposit. The overpayment was entered correctly on the refund line. For the latest information on IRS refund processing during the COVID-19 pandemic, see theIRS Operations Status page. Invalid RTN, failed internal RTN validity check. If the taxpayer alleges preparer misconduct as the reason for non-receipt of the refund, see IRM 25.24.1.3, Identifying Potential RPM Issues For Telephone Assistors/Taxpayer Assistance Center (TAC) Assistors. If no information found on CC SCFTR, advise taxpayer to refile. If through no fault of the taxpayer, a refund check from a joint account is issued in only one taxpayer's name (for example: CC ENMOD not changed to reflect both names), follow the procedures for erroneous refunds in IRM 21.4.5.7, Adjustments and Credit Transfers on Category D Accounts. Assigned to returns that have fallen out of pipeline processing for reasons other than those assigned to Code-and-Edit Technicians. The case can be closed when confirmation is received that the refund has been stopped. This is the only BFS number the taxpayer should call regarding their TOP issue.