Adjustments
An amended (form 1040x) or corrected (duplicate) return filed on or before the due date or the extended due date is a
What is a superseding return
IRM 21.6.7.4.10 - Superseding Returns
this reason code is used for Business income (or loss) on Schedule C
WHAT IS RC 012
IRM 21.6.7-1
this nine digit number is issued by the irs to individuals who are required to have a taxpayer identification number and are not eligible to obtain an ssn
What is AN ITIN
(INDIVIDUAL TAXPAYER IDENTIFICATION NUMBER)
IRM 21.6.1.6.6
Taxpayers who didn’t receive the economic impact payments (eip), or received less than entitled to, may qualify for this credit
What is RRC, Recovery Rebate Credit?
IRM 21.6.3.4.2.14
Use this letter for no considerations
What is a 916C Letter?
IRM 21.5.3.4.6.3 - No Consideration Procedures
Use this AMS tool for considering penalty relief adjusments
What is RCA (Reasonable Cause Assistant)
IRM 20.1.1.3.6 - Reasonable Cause Assistant (RCA)
If an adjustment is the result of a CP 08, CP 09, or CP 27, use this source code
WHAT IS SC 1
IRM 21.6.7.4.1.2
If the case is controlled all zeroes and the correct information can be located, update the cis case with this correct information
What is tin
(Taxpayer Identification Number)
IRM 21.5.1.5.2
this credit reference number is used when adjusting Qualified adult for EIP
What is crn 338?
IRM 21.6.3.4.2.13.3
Use these letters for disallowed and partially disallowed claims.
What is the 105C & 106C letters.
IRM 21.5.3.4.6.1
Disallowance and Partial Disallowance Procedures
while processing an amended return and a math error is detected, this must be set
What is setting a math error
IRM 21.5.4.5.1 - Setting the Initial Math Error Action
This Hold code prevents the issuance of the adjustment notice for the adjustment transaction on which it is entered. It does not prevent the issuance of any other notice.
What is HC 3
This number is assigned by the IRS.
What is IRSN?
3.11.6.4.3
This is the reason code used when adjusting RRC
What is RC 096?
IRM 21.6.3.4.2.14.1
This letter is used for 1040X incomplete for Processing (Numbered)
What is 324C
Use this transaction code to correct the tax on superseding returns (HINT: Fresno Processing tree)
What is TC 871
IRM 20.1.2.2.6.2 - Incorrect Tax Shown Recorded
This CRN is used for EIP Qualifying child
What is CRN 257?
On a Deceased TP TIN, Other than the surviving spouse or court certified personal representative. What form would be needed to receive refund for this deceased TIN.
What is form 1310?
ITM 21.6.6.2.20.2
this credit reference number is used when adjusting RRC
What is CRN 256?
Irm 21.6.3.4.2.14.1
This letter is used for Signature Missing
What is letter 143C?
This kind of Adjustment would have a -X on TXMODA
What is a Manual refund?
IRM 21.5.6.4.48
This Reason code is used for Additional Medicare Tax
What is RC 136?
Take the Chance Question? YES or No
IF yes give it to them , If no do not lol
This is the amount for the first, second and third EIP payment for qualifiying adult.
What is $1200, $600 , $1400?
IRM 21.6.3.4.2.13
Use this Letter for Undeliverable mail
-New Address Verification
What is 2788C?