Note:

See (13) below if the module with excess credits also has zero tax liability (TC 150 for .00).

If:

Then delete the refund using NOREF and:

There is a pending (AP, PN, UP, CU, TP, or RS) debit transaction listed in the NRPS package and on IDRS

Use the LCF to request the resulting CP 260 or other adjustment notice that should be voided. See IRM 3.14.2.5.4.1, NRP97 Input Information, for more information. Void or retype the original notice as appropriate.

The taxpayer requested credit elect, a TC 836 has not posted, and credit is available

Transfer the credit elect to the next module using IAT. Void or retype the notice as appropriate.

A payment is claimed on or intended for another module

Transfer the payment to the correct module using IAT. Void or retype the notice as appropriate.

An unclaimed payment is timely and in-line for the next tax period or another MFT

Transfer the payment(s) to the correct module using IAT. Void or retype the notice as appropriate.

The taxpayer entered the credit elect, total deposit amount, or extension amount on the Refundable Credits line or Withholding line on the return, a TC 766 generated, giving the taxpayer a double credit or erroneous withholding credit

Reverse the TC 766 or TC 806 using CC REQ54. Void or retype the notice as appropriate.

The return posted to the incorrect tax module and requires reprocessing

Follow IRM 3.14.2.6.18, Reprocessing Returns. Void the notice.

Unable to determine where a payment should be applied

Set -R freeze by inputting a TC 570 using REQ77. Print the notice.

TC 976 , TC 971 (AC 010) or TC 150 is pending on the notice module and the overpayment will not exceed the updated tax information (Check TRDBV or AMS to review the pending return to decide if TC 976 will post with tax liability.)

Void or retype the notice as appropriate.

TC 976 has posted on BMFOLT, and the overpayment will not exceed the updated tax information

Void or retype the notice as appropriate.

If the module with excess credits also has zero tax liability (TC 150 for .00) then follow the steps below.

Check for other TINs refer to IRM 3.14.2.6.1.1.1, Employer Identification Number (EIN) for more information. Also, check the return, if provided, for any other TINs.

Use CCs INOLE and ENMOD to check for possible name changes. Check the return if provided for any other names.