Types of Offsets
The two common types of offsets that occur on taxpayers' accounts:
What is a
1. Tax Offset
2. TOP Offset
When a Form 8379 is received without the original return, the form must be signed by which spouse?
What is the injured spouse?
If you are unable to resolve the math error, you should "Blank" the allocation based on the information you have.
What is "work"?
Current year tax returns with CCC "9" (deceased spouse) and no second name line require what to release the injured spouse refund?
What is a manual refund?
What three locations can you access the non-community and community property worksheets?
What is
1. AMS
2. SERP
3. IAT Result Tool
A tax offset is a refund to a tax obligation. Tax offsets appear on a tax module as which three TC's?
What is a
TC 820
TC 826
TC 896
All income must be allocated or there must be information available on which 2 command codes to assist in completing the allocation?
What is CC TRDBV or CC IRPTR?
Z- Freeze indicated what on the account?
What is a criminal investigation?
"Blank" or more TC 898's require a manual refund.
What is 3?
There are times when you do not have to complete the Form 8379, what are these called?
What are shortcuts?
How many debt indicators are there?
4
Which blocking series indicates an injured spouse was attached to the original return?
What is blocking series 920-929?
Which 4 freeze codes require you to contact another functional area after determining the injured spouse's portion of the refund but before issuing the refund?
What is -V, -W, -Y and V-?
Do not input this date on CC ADJ54 when issuing an injured spouse refund.
What is an amended claims date?
What three community property states may apply 100 percent of the community portion of the overpayment on a joint return to a premarital and post-marital tax debt?
What is CA, ID, and LA?
What command code displays the debt indicators?
What is CC INOLES?
What TC and AC indicates the Form 8379 was received without the original return?
What is the TC 971 AC 071?
A -R freeze with the Julian date of 999 indicates a what on the account?
What is a TDI Freeze?
When the injured spouse has no payments or refundable credits, which letter should be sent to the taxpayer?
What is a 916C letter?
The injured spouse's portion of the refund is issued in "blank" unless For 8379, line 11, is checked.
What is one name only?
When working an injured spouse and the debt indicator codes are "N/I, I/I, or I/N" what should you change the category code to?
What is DMFT (40110 Tax Debt)?
If a Form 8379 is received, but not identified with BS 920-929 and a TC 971 AC 071is not on the account, what CC should be used to input the TC 971 AC 071?
What is the CC Req 77?
When correcting a substantiated math error, use what hold code on the adjustment?
What is a hold code 1?
When reversing an offset, what ten digit number should be included on the adjusment to prevent an unpostable?
What is an OTN?
What is the secondary spouse?