Note:

Sole proprietors may incorporate and file incorrect preprinted forms. If a Doing Business As (DBA) is entered on the return if available, check CC NAME with the appropriate definer B for a corporation TIN. If an indication of previous sole proprietor is found on the return if provided, check CC NAMEB/NAMEI for a sole proprietor's TIN.

If another TIN is found, use IDRS to decide if the excess credit belongs on the other TIN.

Decide if the taxpayer is liable for other types of tax. The credit may belong on a different MFT.

Research excess payments to verify the payments belong to the taxpayer and have posted correctly.

Request the return using Form 2275, Records Request, Charge and Recharge, only if it is required to complete the review of the notice. Use IAT Tool Fill Forms to make the request easier, if the return is needed.

If prior history indicates the taxpayer is liable for tax on the notice module (significant TC 150 amount on prior modules), refer to the table below.

If

Then

The payment(s) belong on another TIN or MFT

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

Prior history indicates the taxpayer has filed returns with tax liability and payment patterns are in line with the payments posted to the notice module