Exception:
Internal Revenue Manual Part 25. Special Topics · 2026-10-03 edition · updated 2026-10-04 · United States
Do not request the return if the RSED has expired and input a TC 590 CC 076 instead.
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Do not suspend the case pending receipt of the return.
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ If the Master file status is 02 or 03, input a TC 590 CC 077.
If the valid taxpayer is the secondary taxpayer on a return for the year being reviewed, their filing requirement has been met. If the MFJ return is located and has not completed processing, input TC 594 CC 084 and XREF the primary taxpayer’s TIN when it is not present or has been reversed with a TC 592.
Do not request a return if the return is six years or more overdue.
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