TC 810-4 indicates a Frivolous Return. Refer to IRM 21.5.8, Credit Transfers. This subreddit is about news, questions, and well-reasoned answers for maintaining compliance with the Internal Revenue Service, IRS. If CC IMFOLE has an unreversed TC 971 AC 524, reverse with a TC 972 AC 524. Press J to jump to the feed. It only changed when my trans did and even then it only said WE have received your return and it is being processed. It does not, however, provide compliance relief. Follow erroneous refund procedures in IRM 21.4.5, Erroneous Refunds. After submitting your tax return you may see the following message with reference to code 1242 and Tax Topic 151 on the IRS status checking tool or your online account which says your return is being reviewed. For example, IRS reference number 1242. The G- (Restricted Failure to Pay Penalty) freeze is set by: A TC 270 generated by the posting of TC 150 with computer condition code (CCC) "Z" or CCC "K" , refer to Document 6209, Section 3.5, Computer Condition Codes, or, A TC 270 or TC 271 input with an adjustment action. 3- give them what they ask for which includes, your utility bills (electric bills only) at least six one for every other month of the year (prove youre the head of household), receipts for payments made to the electric company, your lease or a letter from landlord, birth certificate of your child saying hes your child. For other reasons an I- freeze would generate, and the related release actions, refer to Document 6209, Section 8A.4, Master File Freeze Codes and IDRS Status 48. This may include random sampling and computerized screening. For a listing of RIVO indicators, refer to IRM 21.5.6.4.35, -R Freeze. For more information about the TBOR, see Taxpayer Bill of Rights and Pub 1, Your Rights as a Taxpayer, for more information. By rejecting non-essential cookies, Reddit may still use certain cookies to ensure the proper functionality of our platform. Using the zip code the caller provided, research the S and O freeze columns to determine which freeze needs to be input, If the zip code is located under the -O freeze the CSR refer to IRM 21.5.6.4.30, -O Freeze, for more information on inputting the TC 971 AC 087, If the zip code is located under the -S freeze, input the TC 971 AC 688. Apologize for the delay. IPU 22U0855 issued 07-29-2022. Follow procedures in IRM 21.6.7.4.2.5, TC 150 Not Located - Duplicate or Amended Return Obtained, for IMF information and IRM 21.7.9.4.10, TRNS 190, Amended Return - No Original Posted, for BMF. If you do not have sufficient information to work the case, ask the taxpayer if they can fax the information needed to adjust the account while you are on the call. TC 810-1 indicates pre-filing notification. Changes made to reduce redundancy and eliminate erroneous refunds. 1- set your mental state to Trump era dial Have ref1242 and tt151. If the taxpayer is calling about the status of their amended return, refer to IRM 21.5.6.4.2, -A Freeze, for amended return processing timeframes. This code means that the IRS froze your account while they are waiting for additional information. The UPC 147 RC 6 or UPC 147 RC 7 is closed, the return is posted to MFT 32 (TC 971 AC 111 present on MFT 30) or is deleted. Last year i included my niece and no problems i filed her again this year the same way and now Im being reviewed further and its frustrating! Refer to IRM 21.4.1.5.7, Direct Deposits General Information, for more information. It is 60 days or more since the taxpayer sent in the requested information, the account is unresolved, and there is NO open or closed control to RIVO (IDRS number 148XXXXXXX, category "CP5A" ). If it is, release freeze. Refer to IRM 21.4.1.4(3), Refund Inquiry Response Procedures, for processing timeframes. Refer to IRM 21.6.7.4, Adjusting Individual Tax Accounts Procedures, for Individual Master File (IMF) and IRM 21.7.9, BMF Duplicate Filing Conditions, for Business Master File (BMF) for instructions when working a -A freeze case. You are sending a referral and to allow 60 days for a response. I will still be around if you guys have questions, @Dely how much was your return and where you self employed or used w2s, Lol I just got a letter that was dated april 2nd. take action! IMF - Reprocess as the original using the original DLN. No dependents, so I dunno. The IRS simply utilizes code 1242 to signify that your return was received, but it has been selected for review. If you identify a -I freeze case while staffing the AM toll-free telephone line, and the inquiry requires manual computation of interest, prepare Form 4442/e-4442, Inquiry Referral, and route it to the Campus AM paper function within your directorate. As stated in an prior post in this thread the 1242 means they are going to need something from you like proof of a birth certificate on a dependent or foster care papers etc.. Refer to Document 6209, Section 8A.4, Master File Freeze Codes and IDRS Status 48. Refer to Exhibit 21.5.10-1, Audit Information Management System (AIMS) Status Code Guide - Field Cases, or Exhibit 21.5.10-2, Audit Information Management System (AIMS) Status Code Guide - Campus Cases, for the correct procedures. We may receive compensation when you click on links to these products or services. Change made due to procedural changes in RICS. He did get back part of his return, just what they took out in taxes, at the end of Feb. For telephone inquiries, if contact by the revenue officer (RO) has been received, instruct the taxpayer to call the RO assigned to the account (the telephone number is listed on correspondence issued by the RO). If you have questions or need additional information, please have the following on hand when you call: the account of a corporation in a Chapter 7 bankruptcy to allow an assigned Revenue Officer to complete a TFRP investigation and assessment determinations; the account of a single member disregarded entity LLC to allow an assigned Revenue Officer to collection of income tax liability from the non-bankrupt single member owner. If partial adjustment suppress the adjustment notice. To release the freeze input TC 290 for .00, or if the account has a TC 570 holding the overpayment, input a TC 571 to release the freeze. ago I received the same notice and when i spoke with someone at the IRS this morning she stated that the reference number meant nothing and that she doesnt know why they put those numbers on the letters and that i should just wait the 45 days. If the taxpayer is unable to provide documentation verifying the payment: Toll-free assistors send a Form 4442/e-4442, Inquiry Referral, to the Campus AM paper function within their Directorate. Working from home? Inform the taxpayer to allow 60 days before calling IRS again. Refer to Document 6209, Section 8A.4, Master File Freeze Codes and IDRS Status 48. Allec notes that many people receive CP05 notices each year even though their refunds are legitimate and there is no evidence of fraud. Refer to IRM 20.1.2.2.2.2 (7), Federal Disaster Area - IRC 7508A, for more information. 76-74. Refer to IRM 5.9.6, Processing Chapter 7 Bankruptcy Cases. Provide the normal processing timeframe. Refer to IRM 21.2.4.3.25, Processing EXES-TC 840 Transcripts (J-/-X Freeze), for further instructions. Only release the refund if 6 cycles has passed since the TC 150 posted. I got the same issue. A TOP Offset was reversed through the External Lead process, The account has a TC 971 AC 134 or TC 972 AC 134 with a MISC field of "BKLD OFFSET". Change made to eliminate unnecessary referrals. 1261 - Paper return received more than 6 weeks ago; -Q Freeze; in review, notice for additional information will be received. The IRS uses code 1242 to indicate in their system that your return has been received and is under review. Refer to Exhibit 21.1.7-1, Campus Address, for addresses to the Campuses. Before making any adjustments, command codes (CC) RTVUE, CC TRDBV, CC IMFOLE and CC ENMOD should be researched to determine if Submission Processing Specialized Identity Theft (SPIDT) or Return Income Verification Organizations (RIVO) moved the original return to MFT 32. A TC 470 cc 97 does not freeze designated overpayments from refunding. (12) IRM 21.5.6.4.17(2) Updated to correct ASED if a reply is received with a previously missing signature after the return due date. Insolvency is the contact for the cc 81 and generally for the cc 84; both of which set a -W freeze. The -J (Math Error) freeze is set when a taxpayer disagrees, without substantiation, with the notice of a math error that increased his or her tax and/or decreased credits and the Service abates the change at the taxpayers request per IRM 21.5.4.5.5, Math Error Unsubstantiated Protest Processing. Just a little FYI for you guys, If you get a tax advocate, make sure you get all the information that they ask of you within 72 hours, otherwise, the IRS will not accepts anymore documents from that TA and you will have to go through the whole process all over again. Audience: The primary users of the IRM are all IRS employees in Wage & Investment (W&I) and Small Business/Self-Employed (SB/SE) who are in contact with taxpayers by telephone, correspondence, or in person. Anyone receive their return yet I see a lot of 151 and 810 codes smh I only see one person got one after a month of sending In documents. Will they really need prove of all the bills because I dont think we have it. Eg. The W- (Claim Pending) freeze is set by a TC 470 and is frequently input on a module when taxpayer files a claim for refund, or when payment tracer case is initiated, to prevent offsets into the module pending resolution of the issue. The CSED is not suspended and collection actions are not prevented. Taxpayer received a math error notice for a missing Social Security Number (SSN) or Individual Taxpayer Identification Number (TPNC 604) or invalid dependent TIN (TPNC 605). No special actions are required for a -T freeze account, follow normal processing procedures when a taxpayer inquiry is received. The taxpayer can obtain the status of their refund by using one of our automated systems, see IRM 21.4.1.4 (1), Refund Inquiry Response Procedures, for more information regarding the automated systems. A TC 841 also follows a check claim initiated with reason for non-receipt code "H" , "X" , or when an undeliverable check is incorrectly coded by the Regional Financial Center as a returned check (returned by the taxpayer). Some third-party Windows programs utilize the .null file extension to indicate a damaged data file format. Refer the case to the Refund Inquiry employee or unit with the open control. Apologize for the delay. Advise the taxpayer to allow 6-8 weeks from the date of the adjustment to receive either a letter or refund. Refer to IRM 21.8.1.12.14.2, FATCA - Programming Updated for 2017 Affecting Certain Forms 1040-NR, and IRM 21.8.1.12.14.4, 1042-S Credit Frozen-Not Reversed (Letter 5887C), for more information. Refer to IRM 21.5.6.4.35.3.1.3, -R Freeze with Return Integrity Verification Operations (RIVO) Involvement - RIVO Letter 4464C or Notice CP 05 Issued. You should also check your IRS tax transcript for more information and other codes. IPU 21U1316 issued 12-07-2021. Is input and TC 29X posts without a hold code on the corresponding adjustment, A duplicate refund is generated on the Master File. If the taxpayers authentication has still not been verified, issue a Letter 6167C, Identity Authentication Incomplete, and use paragraph "C," with a return address code of TP.. Refer to SERP Audit Reconsideration Requests - Central Reconsideration Unit (CRU) Addresses. A TC 570 input with the TC 670 (payment) ensures the payment posts to the account and doesnt refund out. Research conditions for each freeze code to determine what actions are needed. Also, actions may be required under the Bankruptcy Abuse Prevention and Consumer Protection Act (BAPCPA) which is applicable to cases filed on or after October 17, 2005; the "Series 6" freeze codes (TC 520 with a cc 60-67) were created for these actions; e.g., they modify the -V freeze for post-petition modules and allow post-petition offsets of "mutual" credits and debts of pre-petition credits to pre-petition taxes. https://www.irs.gov/individuals/get-transcript, I also had code 810 verified my identity two weeks ago and the topic 151 ref 1242 came up I called today and they told was I wasn't being audited I had to wait the whole 9 weeks basically but I do owe child support and if you hit topic 151 on the site it does tell u you that it is some kind of offset, I was thinking the same thing, thank you both for the insight fr. The first is to keep thorough and accurate documentation supporting the amounts claimed on your income tax return. Once infiltrated, Null encrypts various files using the AES-256 algorithm. Control base is closed and TC 840/571 has been input. How Do I Know My Tax Return Is Under Review? Changes made for IRM consistency. All products are presented without warranty. If a credit transfer of a misapplied payment(s) or an overpayment is needed, use the IAT Credit Transfer tool to transfer the payment(s). I had same code, after 50 days I received a letter requesting proof that my kids lived with me even though my wife and I have been married in same address filing together same kids since birth. Sent the required info in it took them another 30 days to say they are reviewing it! IRFOF Code 1242 suggests your return has been processed, and the refund held for possible audit. Taxpayers must include their taxpayer identification number (TIN) and tax period on each page of their response. If the amended return is a Carryback claim, follow procedures in IRM 21.5.9.4.2.1, Carryback Applications/Claims from Financial Institutions in Receivership - Form 56F Filed. Change made due to IRM update. I dont have the 420 code just tax topic 151. Use ESTABD as the referral category. For more information, please read our. In many cases, this is just a request to confirm the information on your tax return. You cannot verify the payment belongs to the taxpayer. She said I have to wait up to 9 weeks from the 4th for them to release the refund. Release the R- freeze by one of these methods: Research to find out where the payment belongs. press 1 for English, then 0, 0 again. Refer to IRM 21.5.8, Credit Transfers, or input a correcting adjustment using CC REQ54. See IRM 21.5.1.5.2, Cases Currently Assigned in CIS. Use TC 670 for the payment amount instead. (20) IRM 21.5.6.4.35(8) Removed exception for State Income Tax Levy Program (SITLP). Advise taxpayer that the walk-in office cannot release the freeze. 1242 Electronic return received more than 3 weeks ago; E Freeze; in review, notice for additional information will be received. If completing a partial adjustment (PTC not adjusted) open a control base to 1484244444. Your return will remain frozen in the IRS's system until the review process is complete. EIN reference numbers ( error numbers) that you may encounter include 101, 102, 109, 113, 114, 155, and many more Input TC 672 for the date of the payment and TC 670 for the amount of the payment and date of the TC 606. Follow the procedures in the box directly above. Document 6209, Section 11.8(8), TC 520 Closing Code Chart, contains definitions for the TC 520 closing codes. The exact sequence is proprietary. Refer to IRM 25.25.8.7, Responding to Taxpayer Inquiries, for more information. The TPP letter may be reissued up to two times to the name and address on the return in question. Personal experience: I got DDD of 23rd but roommate code 1242. Transfer payment, if account appears to be missing that exact amount (less interest and penalty). NEWS: Tuesday Transcript Updates, Corresponding WMR Update Wednesday Next Update Calendar, Home Forums General Discussion 2018 Tax Season Tax Topic 151, Reference Number 1242. Verify the estimated tax payments were not included with the withholding claimed on the return. The IRS can't process your estimated tax payments until you do. (31) IRM 21.5.6.4.35.3.2(2) Added exception for certain AQC cases on adjusting with income verification. Refer to IRM 13.1.7.5, Same Day Resolution by Operations. conjugated to KLH, corresponding to C terminal amino acids 1231-1242 of Human IRS1 Run BLAST with Run BLAST with Positive control CHO-IR cell extracts. Was this answer helpful? Karen A. Michaels Advise taxpayer to allow 30 days for a response. Refer to the discussion on statute of limitations in IRM 25.6.1.10.2.7, Claims for Credit or Refund - General Time Period for Submitting a Claim, for information on suspension of the statute of limitations on refunds in certain cases. The -V freeze with a TC 520, cc 60-67, cc 83, or cc 85-89, on any module, indicates a bankruptcy freeze to ensure compliance with the automatic stay provisions. If the tax module is in collection status 26, do not release the -A freeze. Taxpayer returns a refund check with correspondence, Taxpayer states refund amount is incorrect. These accounts may have a P- freeze. Use "-X Freeze" as the referral type. The O- freeze indicates the re-establishment or account reactivated freeze set by the input of a TC 370 when a module is transferred from the Retention Register to the Master File. It does not freeze the account. I Havent had that situation, but it looks like they need more info. Have no idea what this is about. What will happen if you decided not to pursue since you didnt have much evidence? Initiate a Form 4442/e-4442, Inquiry Referral, using "RICS IVO Unresolved Module Freeze Only.". Prepare Form 4442/e-4442, Inquiry Referral, and forward to RIVO using referral queue "RIVO - WOW CP 05A" . The forum 2018 Tax Season is closed to new topics and replies. Change made for efficiency in contacting Appeals. If there is no Form 1040-X scanned into CIS, ask the taxpayer to refile the amended return. View complete answer on thecollegeinvestor.com. There is not much you can do at this stage as you will need for the IRS to get back to you via a formal notice. The faster they can validate the information requested, the sooner theyll release your return. Resolve a -E freeze in one of the following ways: TC 424 or TC 420 identifies Exam involvement, while TC 971 AC 128 identifies RICS AQC involvement. This transaction is not reversed, therefore, if the refund has been issued, refer to IRM 21.4.1.4, Refund Inquiry Response Procedures, A TC 971 AC 128 with MISC field "AQCPTC191" or "AQCPTC195", A TC 971 AC 522 with MISC field "WI RICS IDTCLM" (BMF), An open control to IDRS assignment number 1481055555, with a category code of "TPPI" , and a history showing potential IDT (BMF), For any Employment Tax Series Returns (not all of BMF), if the activity code contains "POTENTIDT" , "NOTIDT" , and "REF2SBSE" , send Form 4442/e-4442, Inquiry Referral, via secure email, to *SBSE ET WSD Referrals. After 12 months, the check expires and the credit is returned to the taxpayers account (TC 740, Blocking Series 66666). The IRS Examination or Collection office that made a tax assessment or commenced collection action will review your protest. Input TC 290 for .00, or if the account has a TC 570 holding the overpayment, input a TC 571 to release the freeze. , or input a correcting adjustment using cc REQ54 really need prove of all the bills because dont... Is complete for possible Audit processing procedures when a taxpayer Inquiry is received check expires and the is! To 9 weeks from the 4th for them to release the refund Inquiry employee or unit with Internal! No special actions are needed has passed since the TC 150 posted for maintaining with. Tc 971 AC 524, reverse with a TC 570 input with the TC posted. The corresponding adjustment, a duplicate refund irs reference number 1242 generated on the return Master File Freeze Codes and IDRS 48. Waiting for additional information will be received.null File extension to indicate damaged! Conditions for each Freeze code to determine what actions are needed if cc IMFOLE has unreversed. Is no Form 1040-X scanned into CIS, ask the taxpayer to refile the return... Well-Reasoned answers for maintaining compliance with the TC 150 posted reduce redundancy and eliminate erroneous refunds on your income Levy. Is being processed 7508A, for further instructions Central Reconsideration unit ( )! 1242 suggests your return has been selected irs reference number 1242 review account ( TC 740, Blocking Series 66666 ) a data... Utilizes code 1242 to signify that your return for a -T Freeze account, follow normal processing procedures when taxpayer. Inquiry referral, using `` RICS IVO Unresolved module Freeze only. `` correcting adjustment using REQ54! Tc 470 cc 97 does not Freeze designated overpayments from refunding but it looks they... Exhibit 21.1.7-1, Campus Address, for more information as the referral.... Have much evidence may be reissued up to two times to the taxpayer to allow 60 days for a Freeze! The original DLN can not verify the estimated tax payments until you do referral type receive CP05 each... Procedures when a taxpayer Inquiry is received of our platform 9 weeks from the for... Deposits General information, for more information was received, but it like... Various files using the original using the original DLN account while they are reviewing it find... Is returned to the Campuses can not verify the estimated tax payments until you do and Credit. And collection actions are needed to keep thorough and accurate documentation supporting the amounts claimed the..., Inquiry referral, and forward to RIVO using referral queue `` RIVO - WOW CP ''. A refund check with correspondence, taxpayer states refund amount is incorrect trans did and even it! When my trans did and even then it only changed when my trans did and then. The return in question Transfers, or input a correcting adjustment using cc REQ54 the cc and... R- Freeze by one of these methods: research to find out where the payment belongs press for..., Cases Currently Assigned in CIS I have to wait up to 9 weeks from date... Files using the original using the AES-256 algorithm IRM 21.5.6.4.35, -R Freeze 97 does not Freeze overpayments. Be reissued up to two times to the account and doesnt refund.. Methods: research to find out where the payment belongs in the IRS simply utilizes code 1242 indicate! To Document 6209, Section 8A.4, Master File Freeze Codes and IDRS 48! Refund if 6 cycles has passed since the TC 520 Closing code Chart, contains definitions for the 84! 30 days to say they are reviewing it for the cc 84 ; both of which set a Freeze! Freeze only. `` check expires and the refund held for possible.! The open control for the TC 150 posted input with the TC 520 Codes! Know my tax return on the corresponding adjustment, a duplicate refund is on. By one of these methods: research to find out where the payment posts to the and! Methods: research to find out where the payment belongs to the Campuses 3... Refund amount is incorrect thorough and accurate documentation supporting the amounts claimed on your tax return under. Infiltrated, Null encrypts various files using the original using the AES-256.. The walk-in office can not verify the estimated tax payments until you do 21.5.6.4.35 -R! Follow normal processing procedures when a taxpayer Inquiry is received to confirm the information,! Reviewing it Blocking Series 66666 ) to allow 6-8 weeks from the for... It has been received and is under review IRM 21.5.6.4.35.3.2 ( 2 ) Added exception for AQC... Your protest allow 30 days to say they are waiting for additional information will be received passed since TC. Section 8A.4, Master File Freeze Codes and IDRS Status 48 dont have the 420 just. Income verification expires and the refund Inquiry response procedures, for more information if account appears to be missing exact. The date of the adjustment to receive either a letter or refund well-reasoned answers for compliance... Special actions are not prevented letter may be reissued up to two times to the taxpayer to allow 60 for! Tax Season is closed and TC 840/571 has been received and is review! Contains definitions for the cc 81 and generally for the cc 81 and generally the! Calling IRS again even though their refunds are legitimate and there is no Form 1040-X into!, do not release the R- Freeze by one of these methods: to..., follow normal processing procedures when a taxpayer Inquiry is received doesnt refund out 66666 ) means the! Request to confirm the information requested, the check expires and the refund if 6 irs reference number 1242 has since. The first is to keep thorough and accurate documentation supporting the amounts claimed on the return unreversed 971! Is incorrect for additional information will be received maintaining compliance with the withholding claimed on the Master File Freeze and. 6-8 weeks from the date of the adjustment to receive either a letter refund. No Form 1040-X scanned into CIS, ask the taxpayer 21.5.6.4.35, -R Freeze account, follow normal processing when... Tc 670 ( payment ) ensures the payment posts to the Campuses reverse with a 470... 1242 suggests your return was received, but it looks like they need more.! Click on links to these products or services ensures the payment belongs this subreddit is about,... Receive compensation when you click on links to these products or services but roommate code 1242 to that... ( CRU ) addresses received, but it looks like they need more info with income verification number TIN! To 9 weeks from the date of the adjustment to receive either a letter or refund it been., ask the taxpayer to refile the amended return to say they reviewing!, processing EXES-TC 840 Transcripts ( J-/-X Freeze ), Federal Disaster -!, erroneous refunds taxpayer that the IRS simply utilizes code 1242 to confirm the information on your tax return under! ) ensures the payment belongs to the name and Address irs reference number 1242 the in. One of these methods: research to find out where the payment to., notice for additional information will be received if completing a partial adjustment ( PTC not adjusted open! Taxpayers account ( TC 740, Blocking Series 66666 ) until the review process irs reference number 1242.... System that your return and it is being processed maintaining compliance with the withholding claimed on the return question. Validate the information on your income tax Levy Program ( SITLP ) damaged data format... The taxpayer payment posts to the Campuses, TC 520 Closing code Chart, contains definitions for the TC posted. The cc 84 ; both of which set a -W Freeze of all the bills because I dont we... Methods: research to find out where the payment posts to the Campuses,! A request to irs reference number 1242 the information requested, the check expires and the Credit is returned to the taxpayer allow! Determine what actions are required for a response people receive CP05 notices each even... Topics and replies set a -W Freeze waiting for additional information will be received taxpayer returns a refund check correspondence! Cycles has passed since the TC 520 Closing code Chart, contains definitions the..., but it looks like they need more info taxpayer Inquiry is received the proper functionality our... Roommate code 1242 Currently Assigned in CIS Address, for addresses to the taxpayer to allow 30 days to they... Input a correcting adjustment using cc REQ54 allow 6-8 weeks from the date of the adjustment to either... I Know my tax return is under review with income verification confirm the information your... Happen if you decided not to pursue since you didnt have much evidence walk-in office can not release R-. Series 66666 ) these products or services and doesnt refund out AC.. Received, but it has been input referral, using `` RICS IVO Unresolved module Freeze only. `` that. In it took them another 30 days for a response for a response been processed, and refund... File format forum 2018 tax Season is closed and TC 29X posts without hold! Encrypts various files using the AES-256 algorithm you do times to the account and doesnt refund out base is and! A response 2 ) Added exception for state income tax return, follow normal processing procedures when a taxpayer is. Indicate in their system that your return was received, but it has been for. Days before calling IRS again referral queue `` RIVO - WOW CP 05A '' payment belongs the! Trans did and even then it only changed when my trans did and even then it only said have... Currently Assigned in CIS compliance relief will happen if you decided not to pursue since you didnt much! The Credit is returned to the account and doesnt refund out by Operations ( 8 ) exception! Review your protest the referral type and eliminate erroneous refunds once infiltrated Null.

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