Note:

Research an Electronic Federal Tax Payments System (EFTPS) payment if it is extremely out-of-line or if the taxpayer has not previously made EFTPS payments. Transfer to the correct module or MFT if possible. If a determination cannot be made, contact with the taxpayer may be necessary to verify the payment.

The refund is due to erroneous IRS math error condition, duplicate posting of payment (same date and amount), or decimal point error (such as a TC 150 for $20.00 instead of $2,000.00). Make the necessary correction to resolve the error condition(s). Input the adjustment using REQ54. See IRM 3.14.2.6.7.1.3, Decimal Point Errors Review and Correction for more information.

The wrong line entry created erroneous credits (such as ES payments entered as withholding or as refundable credits). Watch for double credit situations. Make the necessary correction to resolve the erroneous credit(s). Input adjustment using REQ54.

The credit elect intended for the next period is refunding.

TC 976 or TC 971 (AC 010) is pending on the module.

A pending or unpostable Transaction Code would reduce the refunding credit or leave the module in debit status.

A TC 570 is pending.