Example:

Using the previous case data in this section, here is the final information needed to calculate the necessary adjustment. The Form 940 indicates the state of Missouri for FUTA and unemployment taxes. The taxpayer filing history and payment record verify the need for an increase from the posted tax, even if the return was not unavailable. Since the decimal error impacted the whole return in this example, the wages posted, and taxes posted need to be adjusted. The TC 150 is $5.60. The correct tax amount is $56.00. The current taxable wages on IDRS are $700.00 The correct taxable wages amount is $7,000.00. The account needs to be adjusted to the taxpayer’s figures. The taxpayer paid timely, so does not need to receive a notice. This information used in conjunction with IRM 3.14.2.7.6.6.3, CRNs/IRNs for Form 940, is all that is required to figure the correct adjustment.

When the adjustment has been calculated and all fields are identified, input the adjustment using CC REQ54, response screen ADJ54. After adjustment input verify the new IDRS module balance matches the adjustment calculations.