Note:

If a payment is attempting to refund on a 94X module, research all 2020 quarters to determine if there is an unreversed TC 766 CRN 280. If the payment matches the amount due on the deferral, intercept the refund and move the payment to the 94X deferral module. See IRM 3.14.2.6.4.10.3, Deferred Payment of the Employer’s Share of Social Security Taxes for 2020, for more information on COVID deferrals.

Unclaimed payments are refunding on another tax period. See the table to research if the following situations apply and actions to take:

Unclaimed Payment Requirements

TC 620 (payment with extension) posted to the incorrect tax year - transfer to correct year

TC 660 or TC 650 posts to the incorrect tax period or year (per date and amount of payment) - move to the appropriate tax period or MFT

The overpayment matches the tax due per taxpayer for another module, or the amount on a balance due notice - move to the appropriate tax period or MFT

The overpayment is refunding from MFT 67 (Form 990) and is not a result of a payment made for a penalty that was subsequently abated - transfer the credit to MFT 34 or 44 if filing requirements, previous filing history, or payment history indicates payment will be transferred

A TC 610 payment substantially overpays the module and does not match the taxpayer's figures. Complete the following steps in the table below:

TC 610 Over Pays Module

Check other modules on the taxpayer's account for debit balances (with or without penalty and interest) that match the overpayment