Caution:

Notice Review does not have the authority to adjust EPE credits. If EPE credits appear to need adjustment refer the case to a lead. Leads will contact local P&A and HQ if necessary, after review.

For tax periods 202201-202212, the taxpayer should indicate "IRA22DPE" on the return and the claim will be identified in IDRS with a Return Processing Code (RPC) "J" .

For tax periods after 202212, all applicable tax forms have been updated with EPE lines, therefore no special RPCs will be assigned.

If the EPE has been allowed on a timely filed return, the corresponding credit will be on TXMOD. See IRM 3.14.2.6.4.11.1 for information regarding Elective Payment Election (EPE) Overview, for a list of CRNs and IRNs for EPE.