When the injured spouse has none of the income or refundable credits, none of the overpayment is the injured spouse's. Do not input the TOP offset reversal. Review procedures in IRM 22.214.171.124.1, Leaving Information on Answering Machines/Voice Mail, before leaving a message on a taxpayer's or authorized representative's answering machine or voice mail. For prior revisions of Form 8379, always issue the Injured Spouse's portion of the refund in "one name only" even if the one name only box on line 11 is not checked. The "B" indicator is set when both IRS and TOP debt indicators are present. If unable, to reach taxpayer by telephone see IRM 126.96.36.199.8.9, Form 8379, No Consideration Procedures. If Insolvency states not to issue the refund, send Letter 3179C, "Refund Offset to Treasury Offset Program (TOP) and Injured Spouse Inquiries" , informing the injured spouse the result of the allocation and advise the injured spouse to contact Insolvency. The taxpayers divorce. Insolvency will then complete and EEFax the form to the TOP Liaison Office ≡ ≡ ≡ ≡ ≡ ≡ ≡. Disregard the signs (+ or −) of each transaction code when completing the steps below: Determine the TOP offset, TC 898 or TC 971 AC 598 and the OTN of the offset that is to be netted. The wife files an income tax return for 2012 that claims a $500.00 overpayment. If you decide to honor the hardship request for $600, you must treat $100 of the refund as an OBR. See paragraph (4) below. If the taxpayer wants to claim Innocent Spouse Relief, but mistakenly uses Form 8379, Injured Spouse Allocation. The account must be corrected without regard for the offset. A TC 766 input for more than the net amount results in an UPC 189. Adjust the account to put the account in debit balance when processing a full back-out or adjust to the good return if one is present on the account, use HC 4. Follow procedures in (2) below, if appropriate. When issuing a hardship refund for any reason, you must inform the taxpayer that if he/she owes a past-due child support or other TOP debt, his/her refund may be reduced in whole or in part by Bureau of the Fiscal Service and applied to the agency debt through Treasury Offset Program. See IRM 188.8.131.52.2.1, TOP Offset Bypass Indicator (BPI). If using the IAT IS Results Allocation Worksheet and the base tax after non-refundable credits is zero, allocate the entire non-refundable credit to the injured spouse, regardless of who is claiming the credit or dependents on Form 8379. Official website of the United States Government, How TOP Collects Money for State Agencies, Understanding Federal Law on Accepting Payments in Full When an Offset Has Occurred, Bulk Data Formats for Salary and Vendor/Miscellaneous Payments, Circular 176: Depositaries and Financial Agents of the Federal Government (31 CFR 202), Circular 570: Treasury’s Approved Listing of Sureties, Combined Statement of Receipts, Outlays, and Balances of the United States Government, Direct Deposit (Electronic Funds Transfer), Exchange Rates (Treasury Reporting Rates of Exchange), FM QSMO – Financial Management Quality Service Management Office, FMSC – Financial Management Standards Committee, Financial Report of the United States Government, International Treasury Services (ITS.gov), Privacy and Civil Liberties Impact Assessments, Standard General Ledger, United States (USSGL), State and Local Government Securities Overview, Status Report of U.S. Treasury-Owned Gold, The Alcohol and Tobacco Tax and Trade Bureau, Community Development Financial Institutions Fund, Financial Crimes Enforcement Network (FinCen), Office of the Comptroller of the Currency. The remainder of the overpayment refunds systemically when the "O" code return posts. When is a debt sent to the Treasury Offset Program? See IRM 184.108.40.206.2.11, Netting TOP Offsets and Reversals. . Please allow up to 180 days for the manual reversal to post. If Form 8379 was filed for any filing status other than Married Filing Joint (FS 2) release the refund with a TC 571. To determine the date of offset, use the RFND-PYMT-DT associated with the TC 846/840. Allow the credit to refund if there are no other open issues.
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