3.14.1. IMF Notice Review

ABI

Age Blind Indicator

AC

Action Code

ACA

Affordable Care Act

ACTC

Additional Child Tax Credit

AEIC

Advanced Earned Income Credit

AGI

Adjusted Gross Income

AMS

Account Management System

AMTAP

Accounts Management Taxpayer Assurance Program

AOTC

American Opportunity Credit

APTC

Advance Premium Tax Credit

BMF

Business Master File

BOB

Block out of Balance

CADE

Customer Account Data Engine

CAF

Centralized Authorization File

CARE

Computer Assisted Review of ERS

CCC

Computer Condition Code

CFOL

Corporate File On-Line

CII

Correspondence Imaging Inventory

CP

Computer Paragraph

CRD

Correspondence Received Date

CRN

Credit Reference Number

CTC

Child Tax Credit

CU

Corrected Unpostable

DLN

Document Locator Number

DP

Data Processing

DU

Deleted Unpostable

EFDS

Electronic Fraud Detection System

EIC

Earned Income Credit

EIP

Economic Impact Payment

ELF

Electronic Filing System

ERP

Economic Recovery Payment

ERRF

Erroneous Refund

ERS

Error Resolution System

ESP

Economic Stimulus Payment

FTHBC

First Time Home Buyer Credit

FTF

Failure to File

FTP

Failure to Pay

GMF

Generalized Mainline Framework

GUF

Generalized Unpostable Framework

HCTC

Health Coverage Tax Credit

ICT

Image Control Team

IDRS

Integrated Retrieval System

IDT

Identity Theft

IGR

IDRS Generated Refund

IMF

Individual Master File

IRA

Individual Retirement Account

IRC

Internal Revenue Code

IRM

Internal Revenue Manual

IRN

Item Reference Number

IRSN

Internal Revenue Service Number

ITIN

Individual Taxpayer Identification Number

RIVO

Return Integrity and Verification Operation

LCF

Local Control File

LSE

Lump Sum Election

MAGI

Modified Adjusted Gross Income

MEC

Minimum Essential Coverage

NPA

Non-Passive Activity

NR

Not Reviewed

NRPS

Notice Review Processing System

NU

Nullified Unpostable

OLNR

On-Line Notice Review

PTC

Premium Tax Credit

RAL

Refund Anticipation Loan

RDD

Return Due Date

RPD

Return Processable Date

RRB

Railroad Retirement Benefits

RRC

Recovery Rebate Credit

RTF

Return Transaction File

RTR

Remittance Transaction Research

SSA

Social Security Administration

SSB

Social Security Benefits

SSI

Supplemental Social Security Benefits

SSN

Social Security Number

SRP

Shared Responsibility Payment

TANF

Temporary Assistance for Needy Families

TAS

Taxpayer Advocate Services

TC

Transaction Code

TDA

Tax Delinquent Account

TDI

Tax Delinquent Investigation

TEP

Tape Edit Processing

TIGTA

Treasury Inspector General for Tax Administration

TOP

Treasury Offset Program

TPNC

Taxpayer Notice Code

TPP

Taxpayer Protection Program

TXI

Taxable Income

UP

Unpostable Transaction

URC

Unpostable Reason Code

URF

Unidentified Remittance File

XSF

Excess Collection File

846

Next business day

Second business day

841

Two business days

Third business day

846

Saturday after freeze releases

Monday after freeze releases

841

Second Saturday after freeze releases

Second Monday after freeze releases

Accounting Refund Transactions

IRM 3.17.79

No specific reference

General Adjustments

IRM 21.5.2

IRM 3.14.1.7.5, Entity Adjustments or IRM 3.14.1.7.6, Tax Adjustments

Automated Non-Master File Accounting

IRM 3.17.46

No specific reference

Business Tax Returns and Non-Master File Accounts

IRM 21.7

No specific reference

Credit Transfers

IRM 21.5.8

IRM 3.14.1.7.7, Credit Transfers

Erroneous Refunds

IRM 21.4.5

IRM 3.14.1.6.7, Erroneous Refunds

Excess Collections File

IRM 3.17.220

IRM 3.14.1.6.8, Excess Collections (XSF) and Unidentified Remittance (URF) Files

Files Management/Service

IRM 3.5.61

No specific reference

General Adjustments and Guidelines

IRM 21.5.1

IRM 3.14.1.7.5, Entity Adjustments or IRM 3.14.1.7.6, Tax Adjustments

IDRS Command Codes

IRM 2.3 and IRM 2.4

No specific reference

IMF Account Numbers

IRM 3.13.5

IRM 3.14.1.6.1.1, Verifying Return Information

Incoming and Outgoing Correspondence/Letters

IRM 21.3.3

IRM 3.14.1.6.9.1, Taxpayer Correspondence

Individual Tax Returns

IRM 21.6

No specific reference

Individual Income Tax Returns (Code & Edit)

IRM 3.11.3

No specific reference

Individual Income Tax Returns (Error Resolution System - ERS)

IRM 3.12.3

No specific reference

IRS e-file of Individual Income Tax Returns

IRM 3.42.5

IRM 3.14.1.6.22, Reprocessing Returns

Manual Refunds

IRM 21.4.4

IRM 3.14.1.6.6, Manual Refunds

Media Transport and Control

IRM 3.13.62

No specific reference

Operational Guidelines Overview

IRM 21.1.3

IRM 3.14.1.1, Program Scope and Objectives

Processing Timeliness: Cycles, Criteria, and Critical Dates

IRM 3.30.123

IRM 3.14.1.1.8, Customer Account Data Engine 2 (CADE 2)

Undeliverables (Mail Receiving and Sorting Operations)

IRM 3.13.62-54

IRM 3.14.1.6.10, Undeliverable CP Notice and C-Letter Distribution and Mailing Guides

Unpostables (General) and Unpostables Resolution

IRM 3.12.32 and IRM 3.12.179

IRM 3.14.1.6.3, General Unpostables and IMF Unpostable Resolution

Item 1

File Page Number

File Page Number

Item 2

Current Date

Current Date

Item 3

File Title

IMF NOTICE/AUDIT LIST

Item 4

Submission Processing Campus Name

Submission Processing Campus Name

Item 5

Page Number

Page Number

Item 6

Output File Number

• NRP 4510 for Pass A and D notices

• NRP 6610 for Pass B and C notices

Item 7

CP Notice Number

CP number of notice

Item 8

Notice Count

Total count

Item 9

Current Cycle

Cycle of the notice list

Item Number

Title

These Elements Print for Each CP Notice

Item 10

Social Security Number (SSN)

Invalid SSNs have a preceding "1" (e.g., 1-234-56-7890)

Item 11

Tax Period

Field is blank for CP 37

Item 12

Document Locator Number (DLN)

• Adjustment DLN for CP 21, CP 22, CP 721, and CP 722

• Control DLN for all other CPs

Item 13

Notice Amount or First Notice Document Location Number (DLN)

CP Number and What Prints for it

• CP 17 — Net Refund Amount

• CP 36, CP 36A, CP 36D, CP 36S — First notice DLN

• CP 39 — Balance after offset

• CP 42, CP 44, CP 49, CP 749 — Total overpayment amount

• CP 45 — Amount credited to the account

• CP 52 — Self-Employment (SE) earnings

• CP 60 — Corrected balance due

• All other CPs — Total balance due

Item 14

NRPS Primary Selection Key, Manual Intervention Codes, Sub-Agency Codes, or blank

• M = Math Error (TPNC) 100

• C = Centralized Authorization File (CAF) Mismatch

• B = Blind Trust

• S = Submission Processing Campus Address

• Sub-Agency Codes print as "SAG: nn" where "nn" is a two-digit Sub-Agency Number (See Document 6209 IRS Processing Codes and Information)

Item 15

Notice Sequence Number

This is a six-digit number preceded by a letter that indicates the Run (or Pass) number (A, B, C, or D).

001

Overpaid notice for $100,000 or more. See IRM 3.14.1.6.17.1, Overpayment Notices of $100,000 or More,

C

002

Balance due notice issued and a current cycle refund in another tax period

C

003

Overpaid adjustment notice for $100,000 or more. See IRM 3.14.1.6.17.2, Overpayment Adjustment Notices of $100,000 or More

C

004

ES payments displayed on taxpayer copy incomplete or out of balance with tax data. See IRM 3.14.1.6.17.3, Key 004 ES Discrepancy Notice with Incomplete or Out of Balance Payment Data

C

008

Balance due notice for $100,000 or more. See IRM 3.14.1.6.17.4, Balance Due Notices of $100,000 or More

C

009

Balance due adjustment notice for $100,000 or more. See IRM 3.14.1.6.17.5, Balance Due Adjustment Notices of $100,000 or More

C

010

Pre-199612 tax year with EIC TPNC. See IRM 3.14.1.6.17.6, Dependent TIN TPNC Assigned to Pre-199612 Return

012

Notice is CP 14I, 21I, or CP 22I

A

013

Notices in which the return has a Form 8962.

014

Notices in which the return has a Form 8941 with significant amounts in ACA fields.

015

Select CPs which have significant amounts in the self-assess 5000A penalty or offset to MFT 35.

020

Select if CP 23, 24, or 25 is either Estimated Tax Credit or Form 4868 payment is equal to Form 8885 Health Coverage Credit amount.

D

021

Withholding claimed on return equals posted ES payments

D

023

One ES payment in the notice was not claimed on the return

D

025

ES credit claimed on the return, but no ES payments are posted in the notice module

D

026

Verify payments received more than two months after period end are not for the subsequent year

D

027

Verify inconsistent payment in the notice module

D

028

ES credit posted, but no ES credit was claimed on the return

D

029

ES payment posted differs by 10 percent or more of ES credits claimed by taxpayer

D

030

ES credit claimed less than ES credits posted equals credit balance in another tax period

D

031

ES credit claimed less than ES credits posted equals one to four pending/posted payments

D

032

ES credit claimed equals one to four pending/posted payments including notice period

D

033

Refund over $1,000 with a $200 or more difference between overpay claimed and allowed

D

034

Pending spouse offset — Check spouse's account, prevent refund from generating refund/spouse notice, transfer credit

D

035

Tax per taxpayer and tax per computer differ by $2,000 or more — Overpayment notice

H

036

Tax per taxpayer and tax per computer differ by $2,000 or more — Balance due notice

H

037

Select if TPNC 101 or 108 is present and filing status is not 1

H

038

Prior year credit elect/current year refund. Verify taxpayer intentions in current year

H

039

Select if TPNCs 121 and 158 are both present

H

040

ES Penalty posted differs from Form 2210 ES Penalty amount, no computer condition code (CCC) "P" — Check Form 2210

H

050

Section 965 - RPC F Indicator detected

A

051

Section 965 - DPC 64 Payment Detected

A

054

Form 1040 or Form 1040A with TPNC 141 and total income per computer minus total income per taxpayer equals either Gross IRA Distribution or Gross Pension Annuity.

H

055

TPNC 190 is only TPNC present.

H

057

Overpaid $100,000 or more — current cycle adjustment

C

059

TPNC 209 is present and either Qualified Taxable Dividends or Schedule D Profit/Loss is significant amount.

H

060

Math error notice for tax period 3 or more years prior to current year See IRM 3.14.1.6.17.7,

F

061

Multiple math error explanations See IRM 3.14.1.6.17.8,

F

062

TPNC 211 is present and Qualified Taxable Dividends is greater than Taxable Dividends.

H

063

TPNC is 217 Tentative Tax per Taxpayer is zero or Taxable Income per Computer is greater than zero.

H

064

TPNC 284, 285, 286, 287, 288, 289, 290, 291, 292, or 293 and the control DLN has an ELF FLC.

H

065

Schedule H filed without a return (loose Schedule H) See IRM 3.14.1.6.17.9,

K

066

TPNC is 285 or 287 and Control DLN does not have ELF FLC and Combined Schedule C, E, or F is not zero.

H

067

TPNC is 291 and Schedule D Profit/Loss or Schedule E Profit/Loss is significant.

H

068

TPNC is 547 and tax period is not 200312.

H

069

TPNC is 530,531, 532, 533, 534, or 535 and tax period is not 200112.

H

070

Balance due notice issued and a refund was intercepted for another tax period

E

071

TPNC is 604 and a Dependent TIN is invalid.

H

072

Balance due notice issued and a matching credit transaction is pending

E

073

Notice issued and a money transaction is pending

E

074

Notice issued and an account merge transaction is pending. See IRM 3.14.1.6.17.10

E

075

Notice issued and a matching credit transfer transaction is pending.

E

076

Balance due notice issued and credit is available for possible offset

E

077

CP 14 or CP 60 (FS = 3) issued and credit is available in another tax period

E

078

Delinquency penalty assessed, but extension of time to file (TC 460) pending

E

079

TPNC is 218 and Tentative Tax per Taxpayer is zero.

H

080

CP 21 or CP 22 for 1993 and Reason Code 23

H

081

CP 21 or CP 22 for Tax Year 93 and Reason Code 023

G

083

Adjustment notice issued and the credit is refunding

G

085

Requested by another area outside Notice Review

B

086

Requested by Notice Review

B

087

Requested by Notice Review

B

088

Requested by Notice Review

B

089

Requested by Notice Review

B

090

SSN — Requested by Notice Review

B

091

ERS DLN — Requested by Notice Review. See IRM 3.14.1.6.17.11 , Key 091 — Selection Requested by Error Resolution (ERS)

B

092

Local Selection — CP Requested by Notice Review

J

093

Money amount range — Requested by Notice Review

B

094

Notice matches the requested Partial or Full DLN (match on the significant digits only)

B

095

CP number/Penalty code — Requested by Notice Review

B

096

Adjustment reason code — Requested by Notice Review

B

097

ZIP Code — Requested by Notice Review

B

098

SSN/tax period — Requested by Notice Review

B

099

Requested by Notice Review

B

100

TPNC explanations not computer-generated. See IRM 3.14.1.6.17.12, Key 100 — Non-Standard TPNC Explanations Not Computer Generated

A

101

Tax computed based on a single taxpayer rate

F

102

Tax computed based on married filing joint rate

F

103

Tax computed based on married filing separate rate

F

104

Tax computed based on head of household

F

105

Tax computed based on qualifying surviving spouse rate

F

106

Tax computed using married joint rate - year of Qualifying surviving spouse death

F

108

Tax computed based on single rate, dependent name missing

F

109

We changed your filing status. We refigured your tax using the Married Filing Separately filing status because you can’t claim your spouse as a dependent when using single or head of household filing status.

F

110

We changed your filing status to single - claimed as dependent on other return

F

111

Converted to Form 1040

F

112

We adjusted your tax return, allowing only the income and withholding for the taxpayers listed on page 1 of the return, and excluding all other income and withholding. The other persons must file their own tax return to report their income and withholding.

F

113

Welfare payments, workers compensation, etc., shown as income

F

114

Income from Form W-2 and/or Form 1099 not included in income section

F

115

Total adjusted to include tips from Form 4137

F

116

Total interest income transferred incorrectly to page 1

F

117

Excludable Savings Bond interest disallowed — Married Filing Separately (FS3)

F

118

We adjusted your return by removing the amount of alimony received on Schedule 1. Alimony received should not be included as additional income when the date of divorce or separation agreement is after December 31, 2018.

F

119

Schedule B- Schedule 1 ordinary dividends — computation and/or transfer error

F

120

Error made on state income tax payments

F

121

Schedule C/C-EZ computation and/or transfer error

F

122

Schedule D — computation and/or transfer error limited to $3,000/$1,500 Married Filing Separately [FS3]

F

123

Capital loss carryover from Form 4797 transferred incorrectly to income section

F

124

We changed the amount of total wages reported on line 1z of your return because you miscalculated the total of lines 1a through 1h, or made an error transferring the amount from one or more of your supporting forms.

F

125

Unemployment compensation repaid must be on Schedule A subject to 2 percent limitation

F

126

Schedule E computation and/or transfer error

F

127

Schedule F computation and/or transfer error

F

128

Schedules C, E, or F adjusted based on Form 6198 or Form 8582 limitation

F

129

We disallowed the negative amount for unemployment compensation

F

130

Social Security Benefits repaid must be on Schedule A subject to 2 percent limitation

F

131

Error computing taxable amount of Social Security benefits

F

132

We adjusted your Social Security benefits — negative amount claimed

F

133

Gambling losses disallowed, deduction must be reported on Schedule A

F

134

Disallowed child's income from Form 8814, because income greater than maximum allowed for tax year

F

135

United States Department of Agriculture (USDA) Settlement Income moved from Form 1040, line 21 to Schedule F, line 10

F

136

Total income adjusted to include business property loss from Form 4684

F

138

Total income adjusted to include employer-provided dependent care benefits

F

141

Error adding income amounts on page 1

F

142

Educator expenses adjusted — claimed more than the amount allowed for filing status

F

143

Disallowed Tuition and Fees Deduction — already claimed Education Credit

F

144

Tuition and Fees Form 8917 computation error

F

145

We didn’t allow the tuition and fees deduction on your return. This deduction is not allowed for the tax year.

F

147

Disallowed IRA deduction — exceeded maximum amount

F

148

Modified AGI exceeds limitation for figuring IRA deduction

F

149

We disallowed your deduction for an IRA contribution

F

151

Disallowed student loan interest deduction — Married Filing Separately or AGI exceeds maximum amount

F

152

Changed student loan interest deduction — computation error

F

153

Health Savings Account — Error computing deduction and/or transferring to page 1

F

154

Tuition and fees deduction disallowed — Married Filing Separately, AGI exceeds limitation, or dependent on another return

F

155

We didn’t allow the deduction for self-employed qualified retirement plan. Your return shows no self-employment or partnership income and doesn’t demonstrate that you’re eligible for this deduction.

F

156

We didn’t allow the negative amount of taxable refunds, credits, or offsets of state and local income taxes on Schedule 1. You need to claim state and local income tax payments as an itemized deduction on Schedule A, Itemized Deductions.

F

157

Changed Archer MSA deduction Form 8853 — exceeded allowable amount

F

158

Error was made in figuring your deduction for SE Tax

F

159

SE Tax deduction disallowed — use Form 4137

F

160

SE Tax deduction disallowed — no SE Tax reported

F

161

Adjustment for tax deferred savings plan disallowed — wages on Form W-2 already reflect any adjustments

F

162

Amount of tax on page 2 changes — error figuring or transferring part III, Form 8889

F

163

We didn’t allow the adjustment to income for alimony paid on Schedule 1. You can’t take a deduction for alimony paid because the date of divorce or separation agreement is after December 31, 2018.

F

164

Disallowed alimony paid to spouse claimed as exemption

F

165

Disallowed combat pay excluded from taxable income

F

166

Employee business expenses must be claimed as an itemized deduction

F

167

Disallowed Qualified Performing Artist (QPA) expenses

F

168

We changed the amount claimed for Charitable Contribution Deduction as an Adjustments to Income on your tax return. You must itemize deductions to claim more than the allowable amount in charitable contributions. If itemized deductions have been claimed Charitable Contribution Deductions have been moved to Schedule A and return adjusted accordingly.

F

169

Disallowed jury pay deduction — not included in income

F

170

Changed amount of ordinary dividends on page 1 — cannot be less than amount of qualified dividends

F

171

Disallowed health savings account deduction — missing or incompleteForm 8889

F

172

Disallowed Archer MSA amount on page 1 — missing or incomplete Form 8853

F

173

We changed the total income on your tax return. You miscalculated Part III of Form 8889, Health Savings Accounts (HSAs), or didn’t include the income on your return.

F

174

Error in computing adjustments to income on page 1

F

175

Error computing adjusted gross income page 1

F

176

AGI transferred from page 1 to page 2 incorrectly

F

177

Error computing medical/dental expenses on Schedule A

F

178

Error computing taxes paid on Schedule A

F

179

Error computing interest expenses on Schedule A

F

180

Error computing contributions on Schedule A or exceeds 1/2 AGI

F

181

Changed total gifts to charity on Schedule A — missing Form 8283 because one or more of following was incomplete or not attached to the return:

F

182

Changed casualties and theft losses on Schedule A — Form 4684 computation or transfer error to Schedule A

F

183

Error computing total miscellaneous expenses on Schedule A

F

184

Gambling losses exceeding winnings were disallowed

F

185

Schedule A — Other miscellaneous deductions adjusted due to two percent limitation

F

186

Limitation on itemized deductions due to AGI

F

187

Schedule A — Error computing total itemized deductions and/or transferring to page 2

F

188

We made adjustments to taxable income based on your filing status

F

189

We used your itemized deduction instead of standard deduction

F

190

Standard deduction used in lieu of itemized due to other changes

F

191

Error computing the allowable deduction for dependent on another return

F

192

Error computing additional standard deduction for blindness or over 65

F

193

Zero not entered on Form 1040 when deductions not itemized — Married Filing Separately

F

194

Error entering standard deduction — amount not entered or amount not correct for Filing Status

F

195

Changed total exemption amount — taxpayer claimed as dependent on other return

F

196

Claim for both standard and itemized deductions disallowed

F

197

Tax recomputed — Taxpayer claimed as dependent on another person's return

F

198

We changed the standard deduction amount on your return. You indicated another person claimed you, your spouse, or both on their tax return. You can’t be claimed on another person’s tax return if your filing status is married filing jointly and you have a tax liability.

F

199

Error made subtracting deductions from adjusted gross income

F

200

Error computing exemptions amount

F

201

Incorrect limitations on exemptions due to AGI

F

202

Taxpayer claimed as a dependent on another return

F

203

We applied your exemption — Married Filing Jointly (FS2) with tax liability

F

204

Filing status code not compatible with claimed spouse

F

205

We did not allow your personal exemption — Invalid or missing TIN

F

206

Spouse's exemption disallowed — Invalid or missing TIN

F

207

Gambling loss greater than standard deduction - subject to Schedule A, two percent limitation

F

208

Error computing taxable income amount

F

209

Tax entered incorrectly from tax table or tax rate schedules

F

210

We refigured your tax return using the correct amounts for the standard deduction, exemption amount, tax, etc., because the amounts you used are for an incorrect tax year.

F

211

Tax recomputed using worksheet or maximum capital gains rates

F

212

Schedule J computation and/or transfer error

F

214

Form 8615 transfer error

F

215

Investment income less than minimum amount, Form 8615 not required

F

216

We changed the amount of income and/or tax on your return because there was an error on your Form 8814 — Error figuring Part I and/or transferring that amount to page 1

F

217

Error figuring tax — Tax adjusted to zero

F

218

IRS figured the tax

F

219

Error computing tax plus additional tax on Form 1040

F

220

It appears you owe tax based on the filing of Form 8615 We have determined your tax by using the Tax Rate Schedules, which reflects the minimum amount of tax assessed to you.

F

221

We recomputed tax liability by deleting taxes paid on Form 8615

F

222

Error figuring or transferring tax on lump sum distribution on Form 4972

F

225

Schedule J not used in Form 6251 computation

F

226

Error on Form 6251 computing alternative minimum taxable income

F

227

Form 6251— Error figuring tentative minimum tax

F

229

Form 6251— Computation error due to presence of Form 8844

F

230

Error adding Alternative Minimum Tax to Form 1040 tentative tax

F

231

Foreign tax credit limited due to Form 6251

F

232

Form 2441 computation and/or transfer error

F

233

Child Care Credit disallowed — No earned income shown for taxpayer or spouse

F

234

Child Care Credit disallowed — No provider TIN

F

235

Child Care Credit disallowed — Child on Form 2441 has missing SSN

F

236

Form 2441— Prior year expenses disallowed

F

237

Form 2441 — Part III computation and/or transfer error

F

238

Child Care Credit disallowed — Spouse or dependent cannot be provider

F

239

Child Care Credit disallowed — married filing separately

F

240

Schedule R computation and/or transfer error

F

241

IRS figured credit for elderly/disabled using Schedule R

F

242

Disallowed education credits — Student TIN missing/invalid, Filing Status is Married Filing Separately (FS3), AGI exceeded maximum for Filing Status, or student not claimed as exemption

F

243

Form 8863 computation and/or transfer error

F

244

We didn’t allow the amount claimed as credit for child and dependent care expenses on your tax return. For one or more of the care providers listed on Form 2441, Child and Dependent Care Expenses:
-The identifying number matches the Social Security number or individual taxpayer identification number for your spouse or a dependent.
-The last name doesn’t match our records or the records provided by the Social Security Administration.

F

245

We didn’t allow all or part of the credit claimed on Form 2441, Child and Dependent Care Expenses. We show one or more of the qualifying persons was over age 12, but you didn’t mark the box on Form 2441, line 2(c), to indicate they were disabled.

F

246

Retirement savings contribution credit disallowed — Age disqualification

F

247

Form 8880 computation and/or transfer error

F

249

Changed Child Credit-Page 1 missing total Dependents

F

250

Disallow Child Tax Credit-Age Exceeded or Missing SSN

F

251

Child Tax Credit and/or Additional Child Tax Credit reduced/removed — Age requirement not met

F

252

Child Tax Credit and/or Additional Child Tax Credit reduced/removed — No amount entered or amount incorrect based on boxes checked

F

253

Error computing Mortgage Interest/Adoption/DC Home Credit

F

254

Error computing Credit for Qualified Adoption Expenses on Form 8839 or transfer to return page 2 error

F

255

Disallowed Adoption Credit – Form 8839 incomplete or missing

F

257

Disallowed Mortgage Interest Credit – Mortgage interest paid should be on Schedule A

F

260

We changed the amount claimed as other credits on your tax return because there was an error on Form 3800Form 8826 and/or Form 8881 computation and/or transfer error

F

261

We changed the amount claimed on your return from Form 8801, Credit for Prior Year Minimum Tax, because you miscalculated the credit or made an error transferring that amount to your return.

F

263

The write-in credit you claimed isn’t an allowable credit. We removed this credit and adjusted your return accordingly.

F

264

Recomputed total credits – addition in error

F

265

Recomputed tax minus total credits – subtraction error

F

266

Changed total credits (return page 2) – credit not limited to tax minus Alternative Minimum Tax Form 6251

F

267

Credit limited by Alternative Minimum Tax per Form 6251

F

268

Schedule SE computation and/or transfer error

F

269

Schedule SE adjusted to reflect true net earnings before multiplying by .9235

F

270

Error transferring net farm profit from Schedule F to Schedule SE

F

271

Error transferring net profit/loss from Schedule C to Schedule SE

F

272

Optional method on Schedule SE disallowed — Not qualified

F

273

No Self-Employment Tax if SE Income is less than $434.00

F

274

Changed SS/MED tax on unreported tip income – computationForm 4137 or transfer to return page 2 error

F

275

Error transferring IRA tax from Form 5329 to Form 1040

F

276

We changed the amount claimed as Additional Tax from Schedule 8812 on your tax return because there was an error on Schedule 8812, Credits for Qualifying Children and Other Dependents.

F

277

Error computing federal unemployment tax part of Schedule H

F

278

Schedule H — Error figuring or totaling taxes

F

279

Deleted household employment taxes – cash wages (Schedule H) not enough to owe SS/MED taxes

F

280

Schedule H computation and/or transfer error

F

281

Total tax adjusted to exclude Form 8697 refundable interest – form should be filed separately

F

282

Error computing total tax on Page 2

F

283

Total tax withheld does not agree with Form W-2 or other documents

F

284

Earned Income Credit computed by IRS

F

285

Error computing earned income credit on Form 1040

F

286

Disallowed EIC – FS is married separate

F

287

EIC disallowed due to maximum AGI

F

288

EIC disallowed due to lack of earned income

F

290

EIC not allowed — Taxpayer claimed as dependent on another return

F

291

Disallowed EIC – investment income exceeds amt allowed for credit

F

292

IRS figured EIC — Taxpayer may be eligible for larger EIC

F

293

EIC disallowed — Taxpayer younger than 25 or 65 older

F

294

Excess Social Security or RRTA tax entered incorrectly

F

295

We didn’t allow the amount claimed as a write-in credit on the total payments line. This credit isn’t applicable to this tax year.

F

296

We changed the amount claimed as credit for federal tax on fuels Form 4136 computation and/or transfer error

F

297

Error computing total payments

F

298

Deleted state income taxes from federal taxes – IRS does not collect state taxes

F

299

Error computing balance due or overpayment amount

F

501

Changed AGI-Missing Schedule 1

F

502

Changed Non Refund Credits- Missing Schedule 3

F

503

Credits-No Reply Schedule 3

F

504

Payments-No Reply Schedule 3

F

505

Changed total payments-Missing Schedule 5

F

507

Disallow other payments claimed on page 2 – missing form

F

508

We didn’t allow the amount claimed as a Schedule D carryover loss on your tax return. You must file a Schedule D to claim a carryover loss from a prior year.

F

513

We didn’t allow the amount claimed as Foreign Tax Credit on page 2

F

514

We didn’t allow the amount claimed as other credits on your Form 1040 because Form 8912, Credit to Holders of Tax Credit Bonds, was incomplete or not attached to your tax return.

F

515

We didn’t allow the amount claimed as other credits on your Form 1040 because Form 8978, Partner’s Additional Reporting Year Tax, was incomplete or not attached to your tax return.

F

516

We didn’t allow the amount claimed as other credits on your Form 1040 because Form 8844, Empowerment Zone Employment Credit, was incomplete or not attached to your tax return.

F

517

We didn’t allow the amount claimed as other credits on your Form 1040 because Form 8860, Qualified Zone Academy Bond Credit, was incomplete or not attached to your tax return.

F

518

We didn’t allow the amount claimed as other credits on your Form 1040 because Form 1118, Foreign Tax Credit - Corporations, was incomplete or not attached to your tax return.

F

520

We didn’t allow the amount claimed as other credits on your return because you didn’t submit any form to substantiate the amount.

F

521

Disallowed Residential Energy Credit – missing or incomplete Form 5695

F

522

We changed the amount claimed as alternative motor vehicle credit on page 2 of your tax return because there was an error on Form 8910, Alternative Motor Vehicle Credit.

F

523

We changed the amount claimed as qualified plug-in electric drive motor vehicle credit on page 2- error on Form 8936

F

524

We changed the amount claimed as qualified plug-in electric drive motor vehicle credit on page 2- error on Form 8834

F

525

We didn’t allow all or part of the credit on Form 8910, Alternative Motor Vehicle Credit. One or more of the vehicles listed on Form 8910, Part I, doesn’t qualify for the credit.

F

528

We changed the amount claimed as qualified electric vehicle credit on Form 3800. You figured Form 8834 incorrectly.

F

530

We changed the amount of total tax on your return because we didn’t allow the reduction of Section 965, Treatment of deferred foreign income upon transition to participation exemption system of taxation, tax amount from total tax.

F

531

We didn’t allow the reduced tax amount reported on your tax return because you didn’t respond to our request for a completed Section 965 Transition Tax Statement. We refigured your tax amount using the tax table, tax rate schedules, or capital gains tax computation.

F

539

Changed EIC or Additional Child Tax Credit – prior year earned income not used in both computations

F

540

Earned income credit disallowed, Form 1040 indicates not qualified

F

541

No Reply Qualified Business Income Deduction

F

550

Disallowed Loss on Schedule C, E or F —Form 6198 not filed

F

551

Moving expenses disallowed —Form 3903 missing or incomplete

F

552

Casualty/theft disallowed, Form 4684 missing or incomplete

F

553

Disallow employee business expense — Form 2106 incomplete or missing

F

554

Standard deduction used since Schedule A was missing/incomplete

F

555

Substituted additional standard deduction for itemized deduction—lowers tax

F

556

The Residential Energy Credit in Part II of Form 5695 is limited to $500 for an eligible property.

F

557

Disallow the deduction amount for domestic production activities on page 1 of your tax return.

F

558

Tax adjusted based on information received

F

559

Recomputed tax at maximum rate -parents taxable income not provided on Form 8615

F

560

Changed computations for long term gains to short term —Schedule D not attached

F

561

Exceeded limit for residential energy credit on Form 5695

F

562

Child Care Credit disallowed — Number of months for students, disabled, or looking for work missing

F

563

Child Care Credit disallowed, Form 2441 or Schedule 1 missing or incomplete

F

564

We changed the amount claimed as Refundable Child and Dependent Care Benefits because Form 2441, Child and Dependent Care Expenses, was required but incomplete or not attached to your tax return.

F

565

Elderly/Disabled Credit disallowed — Schedule R or Schedule 3 missing or incomplete

F

567

Disallowed Residential Energy Credit — missing or incomplete Form 5695

F

568

We cannot allow your Hope and/or Lifetime Learning Credit — Form 8863 incomplete or not attached

F

569

Retirement Savings Contribution Credit disallowed — Form 8880 missing or incomplete

F

570

We didn’t allow the amount claimed as credit for prior year minimum tax — missing or incomplete Form 8801 Form 8801

F

572

Disallowed/Limited residential energy credit — limited to amount of tentative tax liability

F

573

DC Home buyer credit disallowed — Form 8859 Form 8859 incomplete or not attached

F

575

We didn’t allow the amount claimed as other credits Disallowed other (general business) credit — Form 3800 ,Form 3468 ,Form 8910 missing/incomplete

F

579

We didn’t allow the amount claimed on Schedule 3 for qualified sick and family leave credits because Schedule H or Form 7202was incomplete or not attached to your tax return.

F

580

SE Tax not computed by taxpayer — IRS computed (EIC related)

F

582

Form W-2(s) missing, cannot verify tax withheld amount

F

584

Denied claim for refund American Opportunity Credit — missing or incomplete Form 8863

F

585

EIC disallowed — Schedule EIC incomplete or missing

F

586

Changed EIC —Form W-2 and wages claimed don't match

F

588

Adjusted tax on unemployment compensation

F

589

Disallowed new motor vehicle taxes Schedule A — cannot claim with sales tax

F

590

Excess Social Security or RRTA tax withheld disallowed, Form W-2 missing

F

591

We didn’t allow the amount claimed as Refundable Child Tax Credit on your tax return because Schedule 8812, Credits for Qualifying Children and Other Dependents, was required but incomplete or not attached to your tax return.

F

592

We cannot allow your Additional Child Tax Credit — Schedule 8812 incomplete or not attached

F

593

Disallowed Additional standard deduction for Real Estate Taxes — Schedule A present

F

594

Health Coverage Tax Credit disallowed — Not eligible per IRS records

F

595

Regulated Investment Company Credit disallowed, Form 2439 missing/incomplete

F

596

Changed Credit for Federal Tax paid on oils/fuels — Form 4136 missing/incomplete

F

597

Disallowed tuition and fees credit — Form 8917 missing

F

598

Change exemption —Form 8332 - Divorce decree missing/incomplete

F

601

We changed the amount claimed on Schedule 3 as Deferral of taxes from Schedule H or Schedule SE because the amount cannot exceed maximum amounts of deferred taxes reported on Schedule H and/or Schedule SE. We made this change because of one of the following:

F

602

We didn’t allow the other payments and refundable credits amount because the supporting form was incomplete or not attached to your tax return.

F

605

Invalid dependent SSN/ITIN

F

606

Exemption disallowed for dependent born after end of tax year

F

607

Primary Exemption disallowed — Taxpayer deceased prior to tax period

F

608

Secondary Exemption disallowed — Taxpayer deceased prior to tax period

F

609

Changed return — SS records show dependent(s) deceased

F

610

Disallowed Dependent Exemption — born and died with no proof

F

614

Changed amount of SSN and Medicare Tax on Wages — error on Form 8919

F

615

Qualified Business Income Deduction- We changed the amount claimed because there was an error in the computation.

F

617

We didn’t allow the amount claimed as Earned Income Credit on your tax return. You or your spouse must be at least age 19 on December 31st of the tax year for which the return is being filed or at least 18 and checked the box on line 27, Form 1040.

F

618

We didn’t allow the amount claimed as Earned Income Credit (EIC) on your tax return. You’re not eligible to claim EIC because your filing status is Married Filing Separately and you did not check the box to indicate you meet the requirements to claim Earned Income Credit when your filing status is married filing separate.

F

621

We changed the amount claimed as Refundable Child Tax Credit on your tax return because there was an error on Schedule 8812, Credits for Qualifying Children and Other Dependents.

F

623

We can’t allow your Refundable Child Tax Credit. According to information on Schedule 8812, Credits for Qualifying Children and Other Dependents, you did not maintain a home in the United States for 6 months or more or were not a bona fide resident of Puerto Rico. We have changed your return accordingly.

F

624

We didn’t allow all or part of the Refundable Child Tax Credit claimed on your return. One or more of the dependents listed on your return exceeds the age limit to be a qualifying child, or the child’s Social Security number (SSN) was missing. If you claimed the Additional Child Tax Credit, it may also be affected. The age and SSN requirements don’t apply when claiming the credit for other dependents. We changed the credit amount to include this credit.

F

628

We changed the amount claimed as Child Tax Credit and/or Additional Child Tax Credit on your Form 1040

F

630

We can’t allow your Refundable Child Dependent Care Benefits. According to information on Form 2441, Child and Dependent Care Expenses, you did not maintain a home in the United States for 6 months or more. We have changed your return accordingly.

F

631

We changed the amount claimed as Refundable Child Dependent Care Benefits on your tax return because there was an error on Form 2441, Child and Dependent Care Expenses.

F

633

We included the amount of capital gain distributions from Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains. You should report these distributions on Schedule D or as a capital gain on your tax return.

F

642

We didn’t allow your personal exemption on your tax return because your individual taxpayer identification number (ITIN) is inactive. Each exemption on your tax return must have an active ITIN or other valid taxpayer identification number (TIN).

F

643

We didn’t allow your spouse’s personal exemption on your tax return because your spouse’s individual taxpayer identification number (ITIN) is inactive. Each exemption on your tax return must have an active ITIN or other valid taxpayer identification number (TIN).

F

644

Each exemption on your tax return must have an active individual taxpayer identification number (ITIN) or other valid taxpayer identification number (TIN). The ITIN for one or more of your dependents is inactive. As a result, we didn’t allow those exemptions on page 2 of your tax return.

F

645

We didn’t allow some or all of the education credits you reported on Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits), and claimed on lines 50 and 68 of your Form 1040 because one or more students listed on the form has an inactive individual taxpayer identification number (ITIN).

F

646

We didn’t allow some or all of the amount you claimed as credit for child and dependent care expenses on page 2 of your tax return because the individual taxpayer identification number (ITIN) for one or more qualifying persons is inactive.

F

647

Disallowed qualified mortgage insurance premiums on SCH A — AGI limit exceeded

F

648

According to our records an installment payment is due for the First-Time Homebuyer Credit received with your 2008 tax return.

F

649

Changed amount of First Time Home buyer Credit repayment — error on Form 5405 or transferred payment incorrectly.

F

650

Deceased taxpayer not eligible for income exclusion

F

653

EIC not allowed — No Form 8862

F

668

For tax year 2014, you must submit Form 8885, Health Coverage Tax Credit, using Form 1040-X, Amended U.S. Individual Tax Return. We removed Form 8885 and the amount from your return. We’re returning the form and any supporting documentation you submitted. To claim the credit, submit Form 1040-X, Form 8885, and your supporting documentation. You can get Form 1040-X by visiting IRS.gov/forms or calling 800-TAX FORM (800-829-3676).

F

669

Form 8885 credit reduced or removed — Not eligible and/or line 2 support not attached to return or the amount shown on line 2, Form 8885 is from Form W-2 box 12.

F

670

We reduced the deduction for self-employed health insurance by the payments you reported on line 4 of Form 8885 or the Health Coverage Tax Credit you figured on line 5 of Form 8885. You must exclude payments eligible for the Health Coverage Tax Credit from the calculation of the deduction.

F

671

We didn’t allow the credit claimed from Form 8885, Health Coverage Tax Credit, because the credit isn’t available for the tax year.

F

672

Disallow Education Credit-Error on Form 8863

F

677

Disallow Refundable Education Credit — TP does not meet AGI requirements

F

678

Changed refundable Education Credit — Error on Form 8863

F

681

We changed the amount claimed as Recovery Rebate credit on your tax return. Information on your return indicates that either you or your spouse is claimed as a dependent on another person’s tax return.

F

682

We changed the amount claimed as Recovery Rebate credit on your tax return. You or your spouse’s Social Security number was either missing or incomplete.

F

683

We changed the amount claimed as Recovery Rebate credit on your tax return. One or more qualifying dependents Social Security number was missing or incomplete.

F

693

Disallow credit on Line 71, Form 1040

F

694

We didn’t allow all or part of the credit claimed from Form 8936, Qualified Plug-in Electric Drive Motor Vehicle Credit, on Form 1040. To qualify for the credit, your vehicle must have been placed in service during the tax year of the return.

F

695

We didn’t allow all or part of the credit claimed from Form 8910, Alternative Motor Vehicle Credit, on Form 1040. To qualify for the credit, your vehicle must have been placed in service during the tax year of the return.

F

701

We did not allow your EIC or your spouse's exemption — Invalid/missing secondary SSN

F

702

We did not allow your EIC — Primary or secondary TIN issued by IRS

F

704

Missing SSN or ITIN -Disallowed certain credits

F

705

Dependent SSN required-Disallowed certain credits

F

706

SSN does not match SSA

F

707

Missing deceased dependent SSN

F

708

Disallow dependent born after tax year- May change certain credits

F

709

ITIN has expired-Disallowed certain credits

F

710

ITIN for one or more dependents expired-Disallowed certain credits

F

711

Missing ITIN-Disallowed certain credits

F

730

Changed Itemized Deductions-State/Local taxes exceeds filing status

F

731

Changed TXI amount-Math error from AGI

F

732

Changed other Taxes-Math error on Schedule 4, transferring the total amount to Form 1040

F

733

Changed Refundable Credits-Math error Line 17

F

734

Tax Computation-We changed the amount reported as other taxes on your tax return because you made an error in totaling the taxes on Schedule 2, Additional taxes, or transferring the amount to your tax return.

F

735

Black Farmer Litigation Settlement Payment (or Keepseagle v. Vilsack Payment or Hispanic and Women Farmers and Ranchers) is subject to self-employment tax when currently engaged in farming. We adjusted your Schedule SE accordingly.

F

736

We didn’t allow your claim for the earned income credit. We couldn’t verify your age and your spouse didn’t meet the age requirement.

F

737

We didn’t allow your claim for the earned income credit. We couldn’t verify your and your spouse’s ages

F

738

We didn’t allow your claim for the earned income credit. We couldn’t verify your age and, therefore, couldn’t determine your eligibility for the credit.

F

741

Changed EIC — SSA's birth dates(s) of qualified child(ren) show age requirement not met

F

743

EIC adjusted because of missing or invalid dependent SSN

F

745

We reduced or removed your EIC — Child has ITIN

F

748

Personal exemption and EIC disallowed — Invalid SSN

F

750

Part or all of your EIC not allowed – child(ren) did not meet age requirement

F

751

Part or all of your EIC not allowed – child(ren) did not meet relationship requirement

F

752

Part or all of your EIC not allowed – child(ren) did not live with you required time

F

753

Credit amount changed on Form 3800 – incorrect total from Form 8941

F

754

Credit not allowed for Small Employer Health Insurance Premium on Form 3800 and Form 8941 missing or incomplete

F

755

We didn’t allow all or part of the amount claimed as credit from Form 8859 on your Form 1040 because Form 8859, Carryback of the District of Columbia First-Time Homebuyer Credit, was incomplete or not attached to your tax return.

F

758

We didn’t allow the amount claimed for a charitable contribution deduction. You must claim charitable contributions on Schedule A, Itemized Deductions, for the tax year of your return.

F

759

Tax return adjusted-Income or Withholding from multiple tax years

F

760

Some or all of Earned Income Credit not allowed-Statutory wages not supported

F

761

Form 2106 Employee Business Expense was incomplete or missing

F

762

ITIN issue changed family size on Form 8962

763

Medical and Dental Amount changed on Schedule A- Wrong percentage used.

F

764

Additional Medicare Tax changed Form 8959, Error computing Part I

F

765

Additional Medicare Tax changed Form 8959 , Error computing Part II

F

766

Additional Medicare Tax changed Form 8959 , Error computing Part III

F

767

Changed the amount reported as Additional Medicare Tax Form 8859

F

768

Net Investment Tax changed-Error computing total investment income Form 8960

F

769

Net Investment Tax changed- Error computing total deductions and modifications Form 8960

F

770

Net Investment Tax changed - Error computing Part III Line 16 Form 8960 Net Investment Tax

F

771

Net Investment Tax changed - Error computing Part III Line 17 Form 8960 Net Investment Tax

F

772

We didn’t allow the amount from Form 2106, Employee Business Expenses, you claimed on your Form 1040. For tax year 2018 and later, only armed forces reservists, qualified performing artists, fee-basis state or local government officials, or employees with impairment-related work expenses can use Form 2106.

F

776

Changed the amount of Form 8960 Net Investment Income. There was an error transferring the amount on Page 2 incorrectly.

F

777

Changed the amount of Form 8859 Additional Medicare Tax. There was an error transferring the amount on Page 2 incorrectly.

F

778

We didn’t allow all or part of your claim for additional child tax credit. You didn’t provide support for the statutory wages you reported or the required entry for withheld Social Security and Medicare taxes on Form 8812. We don’t consider those wages in figuring the credit.

F

781

Return was adjusted/error in the amount of statutory credits return was adjusted.

F

784

Monthly contribution amount changed on Form 8962, Incorrectly calculated in Part I.

F

785

Monthly contribution amount changed on Form 8962, Incorrectly calculated in Part 5.

F

786

Total Premium Tax Credit amount changed on Form 8962. Incorrectly calculated

F

787

Advance Premium Tax Credit amount changed on Form 8962. Incorrectly calculated

F

788

Changed the amount you claimed as Net Premium Tax credit on Page 2 because there was an error on Form 8962.

F

789

Changed the amount of Advance Premium Tax Credit Repayment on Page 2 because there was an error on Form 8962.

F

790

We did not allow the Net Premium Tax Credit claimed because of your Married Filing Separate status.

F

791

We did not allow the Net Premium Tax Credit claimed because your income is greater than 400% poverty line.

F

792

We didn’t allow the amount claimed as net premium tax credit on line 24 of Form 8962, Premium Tax Credit. You're not eligible to claim the credit because you indicated on your return that someone can claim you as a dependent.

F

793

We did not allow the Alternative Calculation for Marriage from Part 5, Form 8962.

F

794

We did not allow the Net Premium Tax Credit claimed on Line 68 of your Form 1040. Form 8962 was not attached to the return.

F

795

We changed the amounts on your Form 8962, Part II, to match the Form 1095-A record we received from the Health Insurance Marketplace. We have adjusted your return accordingly.

F

796

The American Rescue Plan Act of 2021 removed the requirement to repay any excess advance premium tax credit for tax year 2020. We adjusted your return by removing the amount of excess advance premium tax credit from it.

F

798

We changed the amounts on your Form 8962, Part II, to match the Form 1095-Arecord we received from the Health Insurance Marketplace. Because the American Rescue Plan Act of 2021 removed the requirement to repay any excess advance premium tax credit for tax year 2020, we adjusted your return by removing the amount of excess advance premium tax credit from it.

F

800

We did not allow the credit claimed for Small Employer Health Insurance Premiums because you did not participate in the SHOP exchange.

F

801

We did not allow the amount claimed as a write in on the front of your tax return. The write in is not an allowable adjustment to income.

F

803

We reduced the itemized deduction for medical and dental expenses on line 1 of Schedule A by the payments you reported on line 4 of Form 8885 or the Health Coverage Tax Credit you figured on line 5 of Form 8885. You must exclude payments eligible for the Health Coverage Tax Credit from the calculation of the deduction.

F

804

Negative deductions may not be claimed on Schedule A.

F

805

We didn’t allow all or part of the amount claimed for child tax credit or additional child tax credit.

F

806

We did not allow the amount claimed on page 2 of your tax return for any dependent who did not meet substantial presence test.

F

807

We did not allow the credit(s) you claimed on page 2 of your tax return. The amount you entered is not an allowable credit.

F

810

We didn’t allow the amount you claimed for the child tax credit or additional child tax credit on page 2 of your tax return. You, your spouse, or one or more of your dependents claimed for the credit did not have taxpayer identification number assigned by the due date of the tax return.

F

811

We estimated a shared responsibility payment (SRP) on your tax return because you didn’t respond to our request. The law allows us to assess the (SRP) for not having minimum essential health coverage for you and, if applicable, your spouse and all dependents listed on your tax return, per Internal Revenue Code Section 5000A. We adjusted your tax return accordingly.

F

812

We changed the refund amount, or the amount you owe on your tax return, based on the shared responsibility payment information you provided in response to our correspondence.

F

813

We changed the amount of the shared responsibility payment (SRP) you reported on your tax return. The maximum amount of the (SRP) reported on your tax return is limited to $2,484 per year for an individual and $12,420 per year for a family with five or more members.

F

814

We didn’t allow the amount claimed as Earned Income Credit on your tax return. Our records indicate that you are banned from claiming Earned Income Credit for two tax years.

F

815

We didn’t allow the amount claimed as Earned Income Credit on your tax return. Our records indicate that you are banned from claiming Earned Income Credit for this tax year.

F

816

We didn’t allow the amount claimed as Earned Income Credit on your tax return. Our records indicate that you are banned from claiming Earned Income Credit for ten tax years.

F

817

The Individual Taxpayer Identification Number (ITIN) for you and/or your spouse has expired. As a result, we didn’t allow certain credits on your return claimed for one or more of your dependents.  This change may affect your taxable income, tax, or any of the following credits: ACTC, CTC, and/or Education Credits.

F

818

You and/or your spouse’s Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) was missing or the last name provided doesn’t match our records or the records provided by the Social Security Administration. As a result, we didn’t allow certain credits on your return claimed for one or more of your dependents.  This change may affect your taxable income, tax, or any of the following credits: ACTC, CTC, and/or Education Credits.

F

819

Disallowed amount claimed as Child Tax Credit and/or Additional Child Tax Credit on your tax return. Banned the credit for this year.

F

820

Disallowed amount claimed as Child Tax Credit and/or Additional Child Tax Credit on your tax return. Banned the credit for two tax years.

F

822

Disallowed amount claimed as Education Credit (AOTC) on your tax return. Banned the credit for this year.

F

823

Disallowed amount claimed as Education Credit (AOTC) on your tax return. Banned the credit for two tax years.

F

825

We disallowed the credit and dependent you claimed on Form 2441, Child and Dependent Care Expenses, because your dependent was born after the tax period of the return. This may also affect other credits you claimed for this dependent.

F

826

We adjusted the Residential Clean Energy Credit you claimed on Form 5695, Residential Energy Credits. You either calculated the credit incorrectly or indicated you were ineligible for a credit.

F

827

We adjusted the Energy Efficient Home Improvement Credit you claimed on Form 5695, Residential Energy Credits. You either calculated the credit incorrectly or indicated you were ineligible for a credit.

F

828

We adjusted the Net Elective Payment Election Amount you claimed on Form 3800, General Business Credits. You either calculated or transferred the amount from Part III, column i, incorrectly.

F

829

We adjusted the Residential Energy Credit you claimed on your tax return because you either calculated or transferred the credit from Form 5695, Residential Energy Credits, incorrectly.

F

830

We disallowed the Residential Energy Credits you claimed on your tax return because Form 5695, Residential Energy Credits, was either incomplete or missing.

F

831

We disallowed all or part of the credits you claimed on Form 5695, Residential Energy Credits, because the credits are limited to the total amount of your tax liability.

F

832

We disallowed all or part of the credits you claimed on Form 8936, Clean Vehicle Credits, because the credits are limited to the total amount of your tax liability.

F

833

We disallowed all or part of the credits you claimed on Form 8936, Clean Vehicle Credits, because one or more of the vehicle identification numbers (VINs) reported on Form 8936, Schedule A, didn’t match our records.

F

834

We disallowed the Clean Vehicle Credits you claimed on your tax return because Form 8936, Clean Vehicle Credits, was either incomplete or missing.

F

835

We disallowed the Clean Vehicle Credits you claimed on your tax return because Schedule A of Form 8936, Clean Vehicle Credits, was either incomplete or missing.

F

836

We adjusted the Clean Vehicle Credit you claimed on your tax return because you either calculated or transferred the credit from Form 8936, Clean Vehicle Credits, incorrectly.

F

837

We adjusted the Clean Vehicle Credit you claimed on Form 8936, Clean Vehicle Credits. You either calculated or transferred the credit from Part II of Schedule A of Form 8936 incorrectly.

F

838

We adjusted the Clean Vehicle Credit you claimed on Form 8936, Clean Vehicle Credits. You either calculated or transferred the credit from Part III of Schedule A of Form 8936 incorrectly.

F

839

We adjusted the Clean Vehicle Credit you claimed on Form 8936, Clean Vehicle Credits. You either calculated or transferred the credit from Part IV of Schedule A of Form 8936 incorrectly.

F

840

We adjusted the Clean Vehicle Credit you claimed on Form 8936, Clean Vehicle Credits. You either calculated or transferred the credit from Part V of Schedule A of Form 8936 incorrectly.

F

841

We adjusted the Clean Vehicle Credit Amount you claimed on Form 8936, Clean Vehicle Credits, because the placed in service date on Schedule A of Form 8936 isn’t during the tax year of the return.

F

842

We adjusted the Clean Vehicle Credit you claimed on Form 8936, Clean Vehicle Credits. The credit amount you claimed on Schedule A of Form 8936 exceeded the maximum credit allowed.

F

843

We adjusted the Clean Vehicle Credit you claimed on Form 3800, General Business Credits, because you either calculated or transferred the credit from Form 8936, Clean Vehicle Credits, incorrectly.

F

844

We disallowed your Form 8910, Alternative Motor Vehicle Credit, because you can’t claim the credit for tax years after 2022.

F

Comes within 1,000 of the selection limit (14,000 by default)

Bypass the following keys:

• All Category A Keys except 011, 012, 013, 014, and 100

• All Category B Keys

• All Category F Key except 060

• All Category J Keys

Reaches the selection limit (14,000 by default)

Process the following keys only

• Category A Keys 011, 012, 013, 014, and 100.

• Category G Keys 081.

NRP 6110

NRPS Package/Control D for notices (associated notice information) selected in the notice selection processing

NRP 6110P

Hard Copies. These include copies of the notices, commonly referred to as the "Quick Print."

NRP 6120

Document Charge-outs and Files Batch Control Sheets for the NRPS Package/Control D

NRP 6130

Duplicate copy of Selection List and IMF NRPS Batch Control Sheets for the NRPS Package/Control D

NRP 6630

• Large Dollar List

• NRPS Non-Package Selection List

• NRPS Manual Intervention List

• NRPS Selection List

NRP 4510

Notice Listing

NOR 0141

Intercept NOREF List

NRP 8240

Notice Retype Error Report

NRP 6096

Notice Retype Error Report

NRP 6610

IMF Notice Listing of Selected CPs

=0 or <6 percent

001

1 percent

>6 and <7 percent

010

10 percent

>7 and <8 percent

025

25 percent

>8 and <10 percent

033

33 percent

>10 and <12 percent

050

50 percent

>12 and <14 percent

075

75 percent

>14 percent%

100

100 percent