Note:

If the taxpayer’s spouse does not agree to be enrolled in the WHC program, the modification will apply 100 percent of the additional withholding to the taxpayer’s wages. This would be true even if the non-consenting spouse has withholding from their wages and could result in over-withholding.

If the x-ref spouse provides verbal or written consent, add the spouse to WHCS as a separate case and follow the instructions under IRM 5.19.11.7.1.1, Information Required to Modify Lock-In. Include cross-reference SSN on both records.

Document AMS history with a cross-reference to the other spouse's account.

If you determine that Letter 2800C was issued using an incorrect name, add the taxpayer to WHCS. Add the new case using the correct name by using Source Code MM.

If ...

Then ...

If the taxpayer meets minimum wage requirements

Reissue the lock-in letter using the name provided by the employer or the name from the Form W-2.

Update the new record on WHCS with the letter information.

Update AMS.

Input TC 972 AC 146 with Disposition Code "SSN" to the existing WHCS employer record.

Do not update IDRS.

If the taxpayer does not meet minimum wage requirements for lock-in letter issuance

Input TC 972 AC 146 with Disposition Code "SSN" to the existing WHCS employer record and IDRS.

Input TC 972 AC 146 with Disposition Code "LEM" to WHCS on the new case.

In some instances you may need additional information from the taxpayer to make a case determination. Make at least one attempt to contact the taxpayer by telephone at different times of the day/evening before writing to the taxpayer. Each attempt to contact must be documented on AMS.

If you are unable to contact the taxpayer by telephone, send Letter 4243C listing the information required to resolve the case. Document AMS with requested information.