8752 allows for allocation of the Earned Income Tax Credit (EITC) shown on the joint return. Use Form 8379 Injured Spouse Allocation Worksheet, to compute the injured spouse share of the refund. Injured Spouse Claim Issuance of a letter is not required per IRM 21.3.3.2, What is the Definition of Correspondence? This credit is reported on Schedule M of the Form 1040/Form 1040A, U.S. Form 8379 was not filed with the original return. If the timeframes above have passed, and the case has not been worked and the open control base is assigned to a clerical specialized control number or there is an open control base not assigned to a specific CSR, and you have access to CIS, and are trained to work Injured Spouse cases, process the case according to 21.4.6.5.8.3, Processing of Form 8379 Injured Spouse Allocation. This occurs when an input of TC 766 reverses a TC 898 with no debtor TIN. In community property states, all joint amounts are divided equally, with the exception of EITC. Bureau of the Fiscal Service generates this transaction when a partial offset occurs and the remainder is refunded, but later returned. See IRM 21.4.6.5.8.9, Form 8379, No Consideration Procedures. When Treasury's Bureau of the Fiscal Service processes a tax refund, it matches the noncustodial parent's debt and intercepts part or all of the tax refund, depending on how much is owed. When Insolvency approves the manual refund, you must indicate approval on Form 5792. See Document 6209, Section 5, for Office of Child Support Enforcement Agency and Sub-Agency codes. Input a Posting Delay Code for 1 cycle. (06) Missing Field There is a Field missing from the adjustment. . Because of the outstanding tax assessment, the $500.00 and $300.00 credits are transferred in April 2013 to the MFJ tax liability for 2011. Individual Income Tax Return, was received. The account must be corrected without regard for the offset. Application 35, an Injured Spouse Allocation (ISA) telephone application, enables CSRs who are fully trained in Injured Spouse Allocation processing to assist taxpayers. This allows TOP to offset the refund to any debt owed by the secondary spouse and it prevents TOP from offsetting the refund to any debt owed by the primary spouse. If you receive a call and the account shows any type of CI involvement you may advise the taxpayer that their return is being reviewed but do not advise of CI involvement. Injured spouse cases originally worked and closed in Philadelphia should be directed to Memphis Accounts Management. Send a letter informing the taxpayer we split the Charitable contributions. REFUND OFFSET --THIS IS NOT A BILL-- Compliance Division P.O. If applicable, refer taxpayer to TOP Call Center at 800-304-3107, TDD 8008778339 for offset information. See IRM 21.4.6.5.8.9, Form 8379, No Consideration Procedures. Input a TC 971, AC 001 to cross-reference the correct tax period. Update the activity in the control base on IDRS to PENDMRR and monitor the account for the TC 700 which may take up to 180 days to post to the account. If the case does not meet TAS criteria or the criteria above, prepare Form 4442/e4442, Inquiry Referral, and refer to the appropriate AM function where there is an open control. If there are two or more offsets with different dates, consider each one separately when determining the six-year period for reversal. See IRM 21.4.6.4.2.9 TC 766 with OTN TOP Offset Reversal. See IRM 21.6.3.4.2.12, Premium Tax Credit. Some taxpayers will attach Form 8379 to their joint Form 1040 or Form 1040X, see IRM 21.4.6.5.8.10.1, Form 8379 Attached to Joint Form 1040/Form 1040X. A reversal of a TOP offset can be done to: Correct IRS initiated procedural or pipeline processing errors such as math errors, data input errors, or misapplied payments. This includes offsets against past-due support (delinquent child support); past-due legally enforceable debts owed to Federal agencies; past-due legally enforceable State income tax obligations; and covered unemployment compensation debt (basically unemployment compensation received by fraud). It generates on all CC RFUND manual refunds issued from modules with the combat zone C Freeze in effect. Late filed (i.e., return not received by the original or extended due date). 2) Taxpayer claims he/she didn't receive a refund of overpayment. Form 8379, Injured Spouse Allocation, posts to wrong spouse's TIN (E- Freeze). If you receive a Form 8379 for both the regular refund on 2018 or 2019 and EIP 1 and/or EIP 2, work the non-EIP portion on the 2018 or 2019 account and work the EIP portion on the 2020 account. If case meets no move criteria disregard any instructions to place the account in debit balance, and only submit the manual reversal request to the TOP Liaison. If the Agency Code is 1 or 2 offsets due to delinquent child support occurring during processing years 2012-2015 will be identified by the posting of Transaction Code (TC) 971 Action Code (AC) 126. This is a theoretical situation used for computation only. The OTN begins with a "1" if the offset was for a primary taxpayer and a "2" if the offset was for a secondary taxpayer. Do not exceed the amount of the hardship request. See IRM 21.5.1.5.3(3), CIS Source Documentation and IRM 21.4.6.5.14, TOP Source and Reason Codes. Accept the taxpayer's allocation of income and other items on the Form 8379 and process Form 8379 without regard to community property laws. For more information on what is considered Qualified Business Income, see Form 1040 Instructions or Publication 535, Business Expenses. Take necessary action if refund was not received and follow refund trace procedures. Since BFS does not know the impact COVID-19 will have on its ability to collect debts, it may need to adjust its fees during FY 2022. Advise the taxpayer to allow 17 weeks processing time, unless there is an open control base; if there is an open control base advise them to allow 8 weeks from the control date. If the undelivered or canceled refund, TC 740/TC 841, is less than the TC 840/TC 846, and credit interest, TC 770/TC 776, was included, then Master File (MF) prorates the amount of interest reversed. If there was an Agency Refund for the full amount do not reverse the TC 898. DO NOT net the refund amount. Reverse a TOP offset to the Office of Child Support Enforcement that occurred after October 17, 2005 due to an automatic stay for bankruptcy. Our records show you did not allocate the Telephone Excise Tax Refund on your Form 8379. When this condition has been identified, a Manual Reversal Request (MRR) is needed to resolve the account. For either situation (f) or (g) above, advise the taxpayer that the Form 8379 cannot be processed when there is a balance due or no overpayment exists on the account. A subsequent transaction with CRNs 808/809 is not needed to issue the refund in both names. All TC 706 credits occurred within two years before the date of the full or partial abatement. If the taxpayer does not provide the missing information within 40 days, see IRM 21.4.6.5.8.9, Form 8379, No Consideration Procedures, for instructions. If a refund was issued and Earned Income Tax Credit (EITC) is involved, refer to IRM 21.6.3.4.2.7, Earned Income Tax Credit (EITC). When permission is granted for the manual refund before the TC 700 posts to the account, input TC 470 CC 90 to prevent notices from being issued. In general, most EIP offsets were reversed in one of the recoveries or a separate Injured Spouse Allocation, Form 8379 was filed. Once their identity is verified and their return has been processed they can re-send their Form 8379. When the address on a Form 8379, Injured Spouse Allocation, is different than on CC ENMOD, issue the refund to the address on the Form 8379, and send a Letter 104C, Address Change Acknowledged, asking the taxpayer if the address of record needs to be changed. The account does not have a XREF EIN/TIN. The last offset out should be reversed first. 3) Taxpayer is unable to resolve problem through contact with office of creditor agency listed on offset notice. The American Recovery and Reinvestment Tax Act of 2009 and the Worker, Homeownership, and Business Assistance Act of 2009 extended the first-time homebuyer credit and provided a waiver of the requirement to repay the credit, except when taxpayers dispose of the new residence within 36 months of purchase. For Form 8379, Injured Spouse Allocation, input RN 808/RN 810 or RN 809/RN 811 with a PDC for 2 cycles or issue a manual refund if applicable. This has no effect on injured spouse forms filed against tax offsets since IRS creditor rights permit an offset based on the applicable state law regardless of how EITC may be allocated. 8) Taxpayer says Form 8379 was filed with his/her original return and no refund was received. If CP 21B, Data Processing Adjustment Notice, Overpayment of $1 or more, is not generated or Priority Refund Transcript criteria is not met, the back-off period is 18 calendar days. Check the entity to see if the account was re-sequenced to another TIN. For tax years 2009 and 2010, the Making Work Pay Credit provides a refundable tax credit of up to $400 for working individuals and $800 for married taxpayers filing joint returns. See the following example: BPI (0) indicates that any refund should offset for all TOP debts owed under the primary TIN, and secondary TIN if Filing Status 2 (FS2). Individual Income Tax Return. See IRM 21.4.6.5.10.6, Issuing the Injured Spouse Refund. The federal administrative offset fee will remain at $14.83 per offset. Refer the taxpayers to the TOP Call Center at Bureau of the Fiscal Service at 800-304-3107, Telecommunication Devices for the Deaf (TDD) 8008778339 for information. See, 2) Taxpayer is requesting agency contact information. Compare the TC 706 transaction date to the TC 150, 291, 301, 295, or 299 transaction date. Interest is only paid on the stimulus portion if the stimulus payment offset and was subsequently reversed. Once Insolvency determines the offset is in violation of the automatic stay, Insolvency will contact the TOP Liaison for a copy of the Insolvency Special Procedures Referral Form. A TC 766 reversing a TC 898 with an OTN starting with 2 (indicates secondary taxpayer debt) results in the generation of a TC 846 with BPI 2. The Treasury Offset Program lets the federal government seize payments like tax refunds and partial Social Security checks to satisfy delinquent debt, such as student loans and child support.. If INOLET does not display a debt indicator, then the IAT Results IS screen displays "N." Additional research is needed if the secondary TIN is invalid. See IRM 21.5.8.4(15), Credit Transfers Overview, for a listing of the Designated Payment Codes. It is not all-inclusive. Whether a State recognized same-sex marriage during the tax year on the Form 8379 does not affect if a taxpayer is entitled to injured spouse relief. For ID Theft cases with fraudulent returns follow procedures found in IRM 21.4.6.4.2.12TOP Offsets Involving ID Theft and ID Theft with Fraudulent Returns. More than 45 days have passed since TC 971, AC 071 was input, and there is no case control. Advise the taxpayer to allow up to 8 weeks from the time they re-file the Form 8379. The six-month limitation period, noted in (4) above, does not apply to the processing of Form 8379, Injured Spouse Allocation. What to Know About Getting a Tax Refund Offset Reversal in 2022. Future year debt owed by the secondary taxpayer. Effective January 2016, the Department of the Treasury, Bureau of the Fiscal Service (BFS), amended its regulation governing the offset of tax refund payments to collect certain past-due child support obligations. How IRS Collection is Helping Taxpayers During the Pandemic Annotate the taxpayer's account as follows: 14) Taxpayer says Form 8379 was filed after offset and no refund was received. Advise the taxpayer to resubmit a signed Form 8379. RC 6 results from an attempt to post a TC 899 with an XREF TIN that does not find a prior posted TC 898/TC 899 with the same XREF TIN (Not applicable to BMF). TOP offsets are made against any refund issued from MFT 02, 03, 08, 07, 10, 13, 34, 43, 44, 46 (Doc Code 88 only) , 52, 60, 63, 64, 77, 78 and 79, unless a BPI is systemically generated on the refund or input on a manual refund. 1. You may see a TC 971 AC 598 or a TC 971 AC 599 which represents the manual input of an erroneously deleted TC 898 or TC 899 transaction. For additional information about the TBOR, see https://www.irs.gov/taxpayer-bill-of-rights. 4) Taxpayer is requesting a refund due to hardship and. It does not matter where a taxpayer resides. Earned Income Tax Credit (EITC) must be allocated if the injured spouse has qualifying earned income and EITC was included on the original tax return. If the only "I" debt is due to MFT 35, Shared Responsibility Payment (SRP), do not change the control base to DMFT. The remainder of the overpayment refunds systemically when the "O" code return posts. See IRM 21.4.6.4.2.11, Netting TOP Offsets and Reversals. If either spouse's share of the RRC was reversed in cycle 200852, the amount reversed should be allocated to that spouse. Process Form 8379 based upon the box checked and state provided. Honor an Offset Bypass Refund (OBR) hardship request. The change does not apply to the processing of Form 8379 Injured Spouse Allocation. BPI 4 allows for the TOP offset to any child support debts. See IRM 21.4.6.5.8.9, Form 8379, No Consideration Procedures, for instructions. With a tax refund offset, taxpayers can either: Apply for the tax refund offset process, or. Be sure to include BMF screens when there is a X-REF EIN. Update the entity, if necessary, and use CC ACTON to establish a "dummy account" for IDRS generated refunds. Manual copying is not required in instances in which a correspondex letter would systemically be sent to both addresses. If CC INOLET does not display a debt indicator, then the IAT Results IS screen displays the "N" . When a manual refund is required, Form 5792 must be processed no later than the 42nd day when the 43rd day is a work-day. Research to see if the Form 8379, is for another tax year. Per Document 12990, Records and Information Management Record Control Schedules, we are maintaining all paper and electronic records accordingly. On September 1, 2013, the IRS partially abates $400.00 of the 2011 tax assessment. Advise the taxpayer to allow 30 days to process. This occurs when a TOP offset reversal, TC 766 with OTN, was denied by Bureau of the Fiscal Service (subsequent TC 767 in the module with the same OTN). When the overpayment consists of Premium Tax Credit (PTC) only or other various audit combinations (i.e. IRS sent Letter 916C Claim Incomplete for Processing; No Consideration. A TC 898 or TC 971 AC 598 (manual input of TOP offset record) may be present on the tax module even though the indicator is set to "0" . Advise taxpayer to wait 45 days from transaction date (TC 971 posting date) for a response. Treasury Offset Program - FAQs for The Public If an OBR is requested before the 23C date of the tax assessment which created the overpayment; but a clerical error occurred preventing the processing of the request, the IRS can correct the clerical error by reversing the tax offset and issuing the OBR. The batching is performed prior to routing to the Manual Refund Function. Program Effectiveness: Program Effectiveness is determined by AM employees successfully using IRM guidance to perform necessary account actions. If EITC is not shown on the joint return, do not figure EITC on the allocation. Agency inquiries must be answered by the IRS campus or territory office receiving the correspondence. Monitor the account per IRM 21.4.4.6.1, Monitoring Manual Refunds until the module balance is zero to avoid erroneous refunds and credit balances. ", RC 091 - "based on the superseding tax return you filed, we have adjusted the tax, withholding, or credits reported on your original tax return.". Individual Income Tax Return: Request via telephone or letter that the taxpayer send a signed copy of the form via fax or mail and provide any other missing information. Your Form 8379 was submitted beyond the period when we will consider allocating a joint refund that was already paid or offset. Eligible businesses can claim up to 70% back on up to $10,000 in wages paid to employees, or a maximum amount of $7,000 per employee for each quarter of the calendar year. Issue a manual refund, Notate your manual refund with "Injured Spouse System Fix". Attach TXMOD print showing the amount of liability(s) bypassed. Advise the taxpayer accordingly based upon the account actions taken to resolve the Injured Spouse Allocation. Once an EIP payment offsets, it loses its identity as an EIP refund. That notice provides the creditor agency contact information. How small business is claiming billions in cash refunds from IRS - CNBC 5) Taxpayer says Form 8379 was filed with his/her original return and no refund was received. The case is suspended for missing and/or additional information and no reply is received within 40 days. BPI (1) indicates that any refund should bypass offsets to debts owed by the primary spouse and may offset to any debts owed by the secondary spouse. This allows for the Bypass Indicator (BPI) to be input and assigns ownership of the refund to the injured spouse for TOP offset purposes. See IRM 21.4.6.5.12.3, TC 766 Reject Listing. Follow up with the TOP Liaison if you have not received a response after 5 business days. The BPI is a one-digit indicator that identifies for BFS whether the refund is eligible for offset by TOP. Failure to input the PC 8 will result in an UPC 159. See IRM 21.4.6.5.8.9, Form 8379, No Consideration Procedures, for instructions on what to include in the letter. Under these rights taxpayers have the right to receive prompt, courteous, and professional assistance in their dealings with the IRS, to be spoken to in a way they can easily understand, to receive clear and easily understandable communications from the IRS, and to speak to a supervisor about inadequate service. This example illustrates the exception to the rule. You must attach all Form 8379 Injured Spouse Allocation Worksheets used to determine the Injured Spouse share of the refund to your case file, unless one of the shortcuts apply. Thus, the injured spouses portion of the joint return overpayment, calculated as a percentage, is .44210 ($4,200 $9,500). If the Form 8379 is filed with the original return and the tax period being worked is in zero or debit balance with no math error. If the taxpayer wants to claim Innocent Spouse Relief, but mistakenly uses Form 8379, Injured Spouse Allocation. Monitor the account for the TC 898/TC 899 to post, do not close the IDRS control base. The Liaison contacts the agency to determine which taxpayer owes the TOP obligation. The AM Function may receive copies of legal documents regarding support obligations. Declaration of any area, as a combat zone or Qualified Hazardous Duty Area (QHDA), affects certain military personnel who are listed as debtors and are participating in combat zone initiatives. When the taxpayer calls concerning his/her injured spouse allocation, TC 150 with Blocking Series (BS) 92 or TC 971 Action Code (AC) 071, use the following chart: Do not make any changes to the account or release the refund without first contacting the area that worked the injured spouse allocation. If you are unable to resolve the math error, work the allocation based on the information you have. Injured Spouse no consideration issues Letter 916C, Claim Incomplete for Processing; No Consideration. EIP 3 eligibility determined from TY 2020 return or, if no return was yet filed for TY 2020, from TY 2019, if filed. Send the letter to the address on the Form 8379. Address and telephone number of the agency. Some examples are provided below: If a joint return was originally filed claiming the credit, and the credit was split 50/50 between the two spouses; and a joint return is filed with the 6-2/3 percent recapture, it will also be split 50/50. Information indicates taxpayer may have resided in both types of states, or in two or more community property states. TOP offsets on condition 1 scrambled SSN cases are reversed only if the wrong taxpayers money offset to the debt. A systemic recovery was implemented to correct these accounts. Be sure to use the correct OTN for each adjustment. A TC 766 input for more than the net amount results in an UPC 189. Use the IDRS On-Line input Chart found in Document 6209, Section 16, Julian Date, Cycle and Notice Calendars to determine the 23C date of the releasing adjustment. Prepare Form 3753 for amount of overpayment more than the TOP liability. Treasury Offset Program (TOP) and the IRS 2021 Child Tax Credit If a credit balance remains on the module after the manual refund posts, release the remaining credit balance on the module by inputting a TC 290.00. Injured spouse refunds of TOP offsets generate systemically with the input of TC 766 with the appropriate Offset Trace Number (OTN). 7) Taxpayer says Form 8379 was filed with his/her original return and no refund was received. The manual refund document must be received by Accounting no later than the Friday cut-off-time before the Assessment Document Date (23C Date, always a Monday) of the original return. A manual reversal is required. CC RFUND has a field entitled "BYPASS INDICATOR" . For a comprehensive listing of any IRS acronyms, please refer to the Acronym Database. Hardship manual refunds do not require Treasury Offset Program research, to determine the existence of a TOP debt, prior to issuing the refund. 21.4.6 Refund Offset | Internal Revenue Service - IRS Advise the taxpayer of the adjustment action taken. Refer to IRM 13.1.8.3, Control Principles. If the DEBTOR-TIN was present and filed with the secondary spouse's TIN, the offset would have been to the secondary spouse's debt. The Wage and Investment Commissioner has overall responsibility for the policy related to this IRM which is published on a yearly basis. If you are eligible, you will automatically receive a payment. Bypass TOP offset for all secondary TIN debts except child support. 3) Taxpayer claims debt was discharged in bankruptcy. The amount of credit elect, up to the amount of the debt owed, is released for refund and includes any applicable interest. Input a TC 290 .00 with a hold code 4 to hold the credit when sending a no consideration letter. If Your Refund is Held/Offset to Pay a Debt - Michigan Alaska and Oklahoma are not community property states for the purpose of processing injured spouse allocation cases. This includes refunds resulting from disaster claims or levy proceeds. Taxpayers divorce. The manual refund is issued in the injured spouse's name only, unless the injured spouse requested in writing or on Form 8379, Injured Spouse Allocation, that it be issued in both names. Input a TC 290 .00 with a Hold Code 4 to hold the credit when sending a no consideration letter. a TOP offset has occurred and the TOP offset notice was not received. The TC 898 or TC 971 AC 598 TOP offset is dated the same as the prior posted TC 840 from which it originated. (-G) Math Error Freeze, Forms 8379 received with an original return that shows a math error on the return should not be processed without first attempting to resolve the math error. If a TC 898 appears on the account after the manual reversal request (MRR) has been submitted. Always capture and/or attach INOLES or IAT Results IS screens for both spouses showing the debt indicator (I), (F), (B) or (N) at the time the Injured Spouse Allocation is being worked. 2) Taxpayer inquires about his/her portion of refund prior to filing original return, 3) Taxpayer inquiries about his/her portion of refund after filing original return. Be sure to consider all offsets, including offset to child support, to determine whether the offset can/cannot be reversed, see IRM 21.4.6.4.2.4, Child Support TOP Offsets, for more information. The Recovery Rebate Credit was eligible to be paid as rounds of advance payments during 2020 and 2021. See paragraph (11) above. Treasury Offset Program (TOP) These programs collect money from tax refunds or other government payments to satisfy taxpayer debts to us and other government agencies. Refer to IRM 21.6.2, Adjusting TIN-Related Problems. Specific account conditions, such as freeze codes, will determine the date by which the OBR must be processed. See IRM 21.4.6.5.23, TOP Unpostable Conditions. There is a partial lost refund when the TC 846 and the TC 898 are NOT the same. Compute normal interest on manual refunds resulting from offset reversals. Debit balances are worked and accounts showing refunds more than available credits are processed as appropriate. Follow the chart below to determine how much each spouse is entitled to. See IRM 21.4.6.5.12.3, TC 766 Reject Listing, for information on denied TOP reversal requests. Due date of return (determined without regard to any extension of time for filing). Treasury has now announced that its fee for federal tax refund offsets will be $21.61 per offset effective November 1, 2021. The Recovery Rebate Credit is authorized by the Coronavirus Aid, Relief, and Economic Security (CARES) Act, signed into law on March 27, 2020, and the COVID-related Tax Relief Act, signed into law on December 27, 2020. However, in some instances the recovery did not work. If you do not agree, you must submit a new Form 8379 allocating the repayment as you determine. TC 766(s) that are rejected in whole or in part by Bureau of the Fiscal Service are output on a weekly Bureau of the Fiscal Service TC 766 Reject Listing and provided to the TOP Liaison Office for resolution. See IRM 21.4.6.5.10.5, Injured Spouse Refund - Tax Offset. Correct as needed. Zero out the account or math verify and adjust to the good return if one is present on the account, use HC 4. If one of the shortcuts methods was used, send the taxpayer an explanation of how the refund was allocated. Do not call the agency. The credit balance on the module must be held so the taxpayer can reply to the no consideration letter with the information needed to make the return processable. The net TOP offset amount must be zero on the "from" account for a successful merge. When the TC 150 posts, a CP 36D notice generates to the AM Function, The BS sets a TC 570 -R freeze to hold the credit until the Form 8379 is worked, and. BPI (6) indicates that TOP should bypass all debts for the secondary TIN and all debts except child support for the primary spouse. Advise the taxpayer to allow 30 days to process. ", RC 089 - "the offset was done in violation of the automatic stay of bankruptcy. The injured spouse has no payments or refundable credits. Secure a copy of the return if necessary. Enter a Case Note (CN) with the information obtained from the caller if you have access to CIS, or. Also, the refund name line may not match the debtor's name in TOP, allowing a refund to be issued despite the presence of a TOP debt. Do not input TC 767 with OTN to correct a TC 766. Notate, on the CIS case notes, the shortcut method used. The taxpayer has an overpayment on their return showing $1,000. After preparing this form, per the instructions on the form, return it to the liaison and the procedures will be initiated. Advise the taxpayer that a processing error has been made and explain that any additional offset or balance-due notice will be issued during reprocessing. Use RC 087. A combat zone C Freeze generates a BPI (4) on a TC 846 issued from that module. If the allocation using the above formula results in no EITC for both spouses due to a loss claimed on the joint return, the EITC is allocated to the spouse claiming the loss, since it is that loss that qualified the joint account for the EITC. The husband does not file an income tax return for 2012 that claims an overpayment. If the taxpayer claimed the TETR refund on their original return but did not allocate the credit on Form 8379 allocate the TETR refund 50/50, one-half for each spouse, split any interest 50/50. A TC 700 posts to the account for the TOP Offset reversal amount. In addition to the Making Work Pay Credit, certain government retirees also will be eligible for a credit beginning in 2009 in an amount equal to $250 ($500 in the case of a joint return where both spouses are eligible individuals). For telephone inquiries, see IRM 21.4.6.5.1 Taxpayer Inquiries on TOP Offsets. The IRS can assert its rights as creditor in collecting tax debts through tax offset but may not assert this right on behalf of other Federal agencies in collecting their debts through TOP offsets. See IRM 21.4.6.5.8.7(2), Incomplete Form 8379 Signed or Filed with Original Return. This prevents a TOP offset to any debts owed by the primary filer. The 17 week timeframe includes the 9 week processing timeframe for a corrected TPP Unpostable 126-0. Inform the taxpayer that a note has been added to their account and to allow 30 days to process. The Collection Statute Expiration Date (CSED) must be considered in all cases and the overpayment will offset to the earliest unexpired Imminent CSED for all MFT 29, MFT 30, MFT 31, MFT 35, or MFT 55 modules.