Note:

If a TC 650/660 (Doc Code 97) payment dated later than the last day of the tax period is unclaimed and overpays the module, the payment may roll to the next tax period or into the FTD module. (A rolled payment will post on BMFOLT as TC 650/660 for .00). Refer to Payment Decision Table below.

If

Then

The payment is not claimed and does not appear to belong on the notice module

Do not include the payment amount on the notice.

The payment belongs on the module but has or will roll (i.e., is posted on BMFOLT as TC 650/660 for .00) it may require monitoring for correct determination

Transfer the payment back into the notice module. (Use bypass indicator(s) or freeze code(s) as applicable)

The payment has posted but does not belong on the notice

Decide where the payment belongs and transfer to the correct module.

The taxpayer is claiming a credit or payment(s) that refunded in a prior year, prior quarter, or from a different MFT

Mark your disposition and add Label 8 to the notice.

Using the NRPS package and IDRS, look for credits that match the missing credit amount, the underpaid tax amount, or the liability schedule.

Look for credits that match taxpayer's payment pattern. Compare the number of payments made on the notice module to the prior and future tax modules. Also compare the dates and money amounts of the payments.

Like payments on employment tax returns are payments for the same amount, made weekly, biweekly or monthly based on the taxpayer's deposit requirements. Most employers with like liabilities and like payments are monthly depositors with deposits due by the 15th day of the month following the month the employees are paid.

Transfer a like payment only if timely for the module based on the liability due date or payment pattern.

Do not transfer a like payment if the payment is dated earlier than the beginning of the tax period for the notice module. Multiple transactions may be required to transfer payments into correct modules. IDRS is required to research prior tax periods not included in the NRPS package.