Caution:

Never erase, line through, or in any way obscure taxpayer entries.

Prepare a Form 13596 (a Reprocessing Document Control Sheet). See the table below.

Reprocessing Returns

IDRS Employee Number: _________________________ Date: __________

Complete applicable items below

Correcting the TIN to: Correcting yearly return tax period to _____________ or Quarterly returns year _______ 1st qtr. ___ 2nd qtr. ___ 3rd qtr. ___ 4th qtr. ___ (EP/EO only)

Correcting the Plan/Report number to: ___ CP 190/29 - Requestor must Input TC 971 with AC 002 to prevent CP/TRNS 193/36 and - A freeze generating. (Reprocess as the original to the same TIN and tax period)

Reasonable Cause:______________ FTD ___ FTF ___ FTP ___ DDP (EP/EO only)

Remarks (optional):

Form 13596 (6-2004) Catalog Number 38636Y Department of the Treasury-Internal Revenue Service

Input a REQ54/ADJ54 to zero out the incorrect module. (See Figure 3.14.2-6 , Checklist for Return Reprocessing.) See IRM 21.7.2.4.1 Item Reference Numbers (IRNs) and Credit Reference Numbers (CRNs) - Employment Taxes, for valid IRNs for tax periods 2004 and prior and 2005 and later.

Figure 3.14.2-6

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Transfer the credits claimed on the return to the correct TIN or Tax Period. Input TC 570 on transfer to hold any remaining credit on the losing module. Delete refund if applicable.

Use CC REQ77/FRM77 to input a TC 971 on the losing module to identify a cross-reference TIN or tax period when an original, amended or duplicate return posted to an incorrect TIN or tax period and is being reprocessed.

TC 971 requires an Action Code. Always use valid Action Code 001 to indicate that the TC 150 posted to the wrong TIN or tax period.

The transaction date of the return being reprocessed (TRANS-DT>) is the return received date indicated on RET-RECD-DT field on CC TXMOD screen; not the TC 610 date shown on NRPS notice module. (See Figure 3.14.2-7 , Command Code (CC) FRM77 response screen for CC REQ77 to input a TC 971 Action Code (AC) 001.)

Figure 3.14.2-7

Please click here for the text description of the image.

When reprocessing a return to a prior year module that has a TC 14X or Master File (MF) status of 02 or 03, use CC FRM49 to input a TC 599 with Closing Code 18. This will prevent any further Tax Delinquent Investigation (TDI) action.

Input TC 971 with the appropriate Action Code (AC) on the incorrect module (to identify cross reference TIN/tax period data) whenever an original or amended/duplicate return posted to an incorrect TIN/tax period and is being reprocessed to a correct module (See IRM 21.7.9.4.1.1, CP/TRNS 193s Involving Reprocessing Returns). Input TC 971 AC 017 on the receiving module regardless of the MF status. When inputting TC 971, use the correct TRNS-DT on REQ77:

TC 971 AC 001 indicates reprocessing TC 150; use the return received date on TXMOD for the TRANS-DT

TC 971 AC 002 indicates reprocessing TC 976; use the posted TC 976 date on TXMOD for the TRANS-DT

TC 971 AC 017 indicates a processed return is being reprocessed to this period; date depends on whether the original TC 150 is being reprocessed or the TC 976