Note:

The taxpayer's entity (first name line and/or DBA) may serve as a guideline to decide if the taxpayer is an agricultural Form 943 filer.

If the return is available for review, verify the tax period and refer to the Tax Period Verification Decision Table below.

If

Then

The tax period matches

Print the notice.

The tax period is incorrect and belongs on the tax period where the credits have posted

Reprocess the return to the correct tax period. See IRM 3.14.2.6.18 , Reprocessing Returns.

When the return is not available for review, refer to the decision table below:

If

And

Then

An incorrectly posted return regardless of selection key is suspected (not certain the return is a reprocess) or The return posted incorrectly based on 2 or more claimed credit(s) or one payment for the full amount of tax, that posted timely to an open module (no TC 150) regardless of selection key

The notice is reviewed before Friday of current cycle

1. ESTAB for the return. 2. Open a control base. 3. Use notice disposition H (Hold). 4. Input STAUP for 9 weeks. 5. After the return is received, reprocess if posted incorrectly. See IRM 3.14.2.6.18 Reprocessing Returns. Input Hold Code 4 on CC REQ54. 6. If the return is not a reprocess, reduce STAUP to 5 cycles. 7. Close the control base.

If a missing credit is found on a module with TC 150 posted use the decision table below:

If

Then

The liability schedules or payment dates indicate misapplied payments between multiple modules.

Transfer multiple credits. Use proper bypass indicators to prevent unpostables and ensure all credits post in the same cycle to prevent an erroneous notice. Transfer the credit in before transferring credit out to prevent a settled module from going into a balance due status.