FORMS AND SCHEDULES
A taxpayer cannot choose to change their standard deduction to itemized deductions on a 1040x without this form or schedule attached
What is Schedule A?
The exemption or dependent claimed on a return was disallowed during initial processing due to this information being missing or invalid
What is a valid TIN?
Refer to this IRM for claims or amended returns received after the RSED has expired
What is IRM 25.6.1.10.3.3, Claims for Credit or Refund- Time Period for Submitting a Claim?
Send this letter when a numbered 1040X is incomplete for processing. A return is numbered if it has a document locator number
What is a 324C?
Use of taxpayer information to provide "line-by-line" help in the completion of all or most of a form/schedule by AM CSRs over the phone is considered this
What is Out-Of-Scope?
If a return has never been processed, meaning that it has not posted to another year or TIN, attach this form or schedule to your case to be forwarded to submission processing
What is Form 1725?
A newly married taxpayer can have issues accessing the account over the phone if this missing information has not been updated with the IRS or SSA
What is their (last) name?
The amount to be credited or refunded is limited to the amount of tax paid during this period prior to filing the claim
What is 3 years?
Send this letter to notify a taxpayer when their amended return or correspondence is being transferred to another office for resolution
What is an 86C?
The AM CSR will respond to questions on this type of account as it relates to limited topics listed in the IRM
What is balance due?
This form or schedule must be attached if a qualifying child that was not claimed on the original return is claimed on a 1040x for earned income credit
What is Schedule EIC?
A compliant taxpayer can still receive a balance due notice if this missing information ends up on the wrong year or TIN
What is a payment?
If the claim for credit or refund is not filed within the 3-year period for filing a claim, the amount is limited to the amount of tax paid within this time period immediately preceding the filing of the claim
What is 2 years?
Send this letter when a taxpayer does not respond to a request for missing information
What is a 916C?
This type of abatement is considered an administrative waiver and may be granted over the phone
What is a First-Time Abatement?
This form or schedule must have entries in parts III-IX to establish an MFT 29 module with the input of a TC 971 AC 144
What is Form 5329?
An S- Freeze is generated when a refund is issued and returned as undeliverable due to this missing information
What is an address?
Once it is determined that an assessment of tax is necessary, send the case to the statute function through CII if the ASED is within this timeframe
What is 15-90 calendar days?
Send this letter if a math error is detected while processing an amended/duplicate return or a taxpayer's response to a letter 12C
What is a 474C?
A refund going to someone other than the entity name on Master File is cause for this type of refund
What is a manual refund?
If a paper refund is over one year old, it must be processed by sending this form or schedule to the Refund Inquiry Unit based on limited payability rules
What is Form 3911?
Request this missing information when the amount of the credit increase exceeds the amount of the tax increase and all supporting documentation for the credit(s) is available
What is a signature?
Send this letter if a claim or amended return for tax decrease is not timely, and there were no amounts paid in the 2 or 3 year lookback period
What is the 105C?
Send this letter if the taxpayer files an amended return that reports a tax increase and a credit increase, but the credit increase was not allowed
What is a 106C?
These dollar thresholds refer to the amount of tax decrease or credit increase allowed unless otherwise specified
What is CAT-A criteria?