Credit Discrepancy - Missing Credit

Missing credits occur when the total credits posted to the module are less than the amount claimed by the taxpayer. The credit may have posted to another module, or the taxpayer may not have made the payment. To decide the missing credit amount:

Subtract the posted credits from the amount claimed on the return.

Consider that any credit elect (TC 716/TC 710) or credit applied (TC 700) posted to the module may not be claimed on the return.

Consider that the taxpayer may have claimed credit elect but not received any or not received the full amount.