Note:

An SSN beginning with 909-17 or any temporary TIN will not have any Master File information.

For Form 709 the missing credit may be posted to the Form 1040 account (for joint returns check both SSNs). If the Form 1040 is overpaid, research CC RTVUE for the amount of credit the taxpayer claimed on the Form 1040 return. If credit is available for Form 709, refer to the Form 709 Decision Table below.

Form 709 Decision Table

Delete the refund on the 1040 account. If the TC 846 has already posted, then print the notice. Do not debit the IMF account if the TC 846 has posted. The IMF refund has already been received by the taxpayer when a TC 846 is present. An IMF refund may only be deleted or intercepted if there is a TC 570 with a DLN blocking series of 55555.

Transfer the credit

Input a CC STAUP for 9 Cycles on the Form 709 account

Transfer the extension if no extension is posted on the Form 709 account