This application of a tax overpayment is called a refund offset. Advise the taxpayer to allow up to 8 weeks from the time they re-file the Form 8379. Manual refunds will be input using the normal manual refund credit interest rules. If there was an Agency Refund for a partial amount reverse any remaining amount TC 898/TC 971 AC 598 minus any TC 899/TC 971 AC 599. See paragraph (10) below. You will work the injured spouse case and issue a refund to the injured spouse for his/her share of the overpayment. See IRM 21.1.3.2.5, Initial Authentication Transfer Procedures/Transfer PIN. Notate PTC 50/50 after the appropriate shortcut method used. Bureau of the Fiscal Service initiates the offset at that time. A TC 899 will NEVER post to the account without a previously posted TC 898. Close the case. Note: Due to the coronavirus, the Department of Education is stopping tax offsets through mid-2023 until payments on student loans resume, and issuing refunds to those who received an offset. Your Lead Tax Examiner or an employee of the Taxpayer Advocate Service must contact Bureau of the Fiscal Service at 8003043107, Monday through Friday from 7:30 AM to 5:00 PM CST, to determine if a TOP liability exists for the primary TIN and secondary TIN if it is a joint return. Determine if the refund that was offset posted to a different tax period. Do not change your control base for (B) debts which are both tax and TOP. A systemic recovery was implemented to correct these accounts. Agency correspondence "certifying" a debtor, or requesting that a debtor's tax refund be offset, is returned to the agency. Do not transfer the call when a Form 4442/e4442 is required. The net of all TC 76X with the same OTN cannot be greater than zero. A BPI is needed on these refunds, but is limited to BPI 0 and 3. Use Hold Code (HC) 1 or 4 unless specifically instructed to use another HC. If AM accepts the resubmitted allocation it is unnecessary to forward the case to Appeals. Bureau of the Fiscal Service is initiating a TOP offset reversal, TC 899, type 1, resulting from a returned or undelivered refund. The IRS can assert its rights as creditor in collecting tax debts through tax offset but may not assert this right on behalf of other Federal agencies in collecting their debts through TOP offsets. Taxpayers will not report SRP on returns for tax years 2019 and subsequent. See IRM 2.3.17.5.6, Request Codes for CC ESTAB and IRM 2.3.17-1, Input Format, CCESTABDocument Request for information on requesting the entire block. Treasury Offset Program (TOP) and the IRS 2021 Child Tax Credit This credit is reported on Schedule M of the Form 1040/Form 1040A, U.S. Before reversing any offset to Office of Child Support Enforcement (Agency Codes 1 and/or 2), see IRM 21.4.6.4.2.4, Child Support TOP Offsets. Re-sequence an account when the offset is on the "from" account. Use CC UPCAS with Definer Z to input a message with the correct name control. You may see a TC 971 AC 598 which indicates the manual input of a deleted TC 898 transaction. BPI (8) Indicates that TOP should bypass offsets to debts owed by the primary spouse and may offset to any debts owed by the secondary spouse, and the account module contains an unreversed TC 520 with closing code 60-67, 81, 83-89 with transaction date 10/17/2005 and subsequent. Take necessary action if refund was not received and follow refund trace procedures. If the exemption portion is incomplete and the credits are not allocated, split the unallocated credits in half (50/50) and send Letter 3179C, Refund Offset to Treasury Offset Program (TOP) Nontax Obligation or Letter 285C, Refund/Overpayment Applied to Account. A TC 290 .00 is also not required if there is no credit balance to release. Advise the taxpayer that a processing error has been made and explain that any additional offset or balance-due notice will be issued during reprocessing.