Caution:

If you are unable to retype the CP 268 to the necessary CP and the taxpayer must receive a notice (balance due), retype the CP 268 to the corresponding math error notice, even if no math error remains. Update all fields on the retype screen as needed to match the account. Assign a TPNC 90 with the following wording: Your tax return was processed incorrectly due to an error. All necessary corrections have been made. This notice reflects the current balance due on your account.

Original CP

CP Retype Options

267

101, 102, 104, 111, 112, 114, 132, 133, 145,161, 268

268

101, 102, 104, 111, 112, 114, 132, 133, 145, 161, 267

Resolving CP 267 / CP 268/ Q- Freeze; Transfer a payment to another MFT when the payment fits the pattern per date and amount. Examples are shown in the table below:

If a

Then

Small payment posted to a Form 941, 944, 945, or 1120 module

Decide if the payment belongs on the Form 940 account.

Large payment posted to a Form 940 module

Decide if the payment belongs on a Form 941, 944, 1120, or 1041 account.

Large even payment posted to the notice module

Decide if the payment belongs on a Form 1120 or 1041 account. See specific review Form 1120, 1041, 990 T in IRM 3.14.2.6.8 (13), Specific Review Form 990, Form 1041 and Form 1120.

Form 944 filer does not meet the qualification (whose annual liability for social security, Medicare, and withheld federal income taxes is not $1000 or less).

Move the credits to MFT 01 for Form 941.