Note:

To intercept an International refund, input the DLN of the TC 846 as the LOC code on the NOREF screen.

CC NOREF will establish a case control base on TXMOD. Maintain an open IDRS case control base on all NOREF cases until all actions have posted and the refund has been released. See Figure 3.14.2-8 IDRS CC NOREF input.

Intercept refunds on overpaid cases if account actions will decrease the overpayment.

Make the necessary adjustment in cycle.

If after the account actions are taken the account will remain overpaid and the taxpayer should receive a refund, post delay any adjustment or credit transfer by at least one cycle.

Be sure to leave your case control in Background ("B" ) or Monitoring ("M" ) status; monitoring the case until the all actions have posted and any remaining refund has been released. See IRM 3.14.2.7.3, Controlling Cases, for more information.

The cutoff for BMF Refunds utilizing CC NOREF is Thursday 4:00 PM (Eastern Time). Refer to the table below in IRM 3.14.2.7.1 (9) for exact dates and times.

Starting in 2026, BMF refunds will be identified as direct deposit or paper. NOREF input is different and requires a field for the type of refund.

Direct deposit refunds will be released one cycle earlier than paper refund checks. Therefore, direct deposit refunds only have a one week interception timeframe. Since direct deposit refunds are already accelerated, they are not subject to accelerated cycle NOREF bypass procedures.

Direct deposit refunds will have the following indicators: on CC TXMOD a Refund Schedule Number (RSN) directly below the TC 846, with a Z in the 11th position, on CC TXMOD and CC BMFOLT a DD 9 will appear near margin either on the same line as the TC 846 or the next line, on CC BMFOBT and CC TRDBV the bank routing number and the bank account number receiving the direct deposit will display. When a direct deposit refund must be stopped, input 9 for the refund type in the last field if performing a manual NOREF.

Direct deposit refunds that have been rejected and will be released on paper will have the following indicators: a TC 971 AC 850 and / or an indication of CP 153, Electronic Funds Transfer (EFT) Refund Not Allowed - Refund Mailed, on CC BMFOLT or CC TXMOD. Input 0 for the refund type in the last field if performing a manual NOREF.

Paper refund timelines will not change, and will continue to be eligible for refund intercept for two weeks. Paper refunds will also continue to be subject to accelerated cycles.

Paper refund, posted TC 846 appearance, will not change. When no RSN or bank routing number is visible and no other indication of direct deposit mentioned above is on the account, input 0 for the refund type in the last field if performing a manual NOREF.

Refer to the table below in IRM 3.14.2.7.1 (9), CC NOREF CUT OFF Table, for exact NOREF cutoff dates for each type of refund.

CC NOREF cannot be used to intercept paper refunds for MFT 02 (Form 1120) and MFT 05 (Form 1041) during accelerated refund cycles. During these cycles, the refund checks are mailed one week early to reduce credit interest paid on the refund. Follow normal review procedures in conjunction with Erroneous Refund procedures (see IRM 3.14.2.7.2.1, Erroneous Refunds). See the table below for paper refund accelerated cycles.

Form Type

MFT

Accelerated Cycle

1120 Series

02

202615

1041 Series

05

202619

1120 Series

02

202628

1120 Series

02

202641

CC NOREF cannot be used with any definers for BMF, except NOREFM. NOREFM updates the Refund Information File if a check was not intercepted. See IRM 3.14.2.7.2, Reconciling Refund Deletion Requests, for more information. See the table below for CC NOREF manual input format.