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4 - Erroneous AbatementThe timely filed TC 150 return for TY 2018 is determined to be a nullity. The valid taxpayer filed a return reporting tax of $.00 and withholding of $2,500 which posted as a TC 976. Form 14039 is included with the return. The ASED for the valid return is expired. Based on the original return, the account shows TC 150 tax of $5,000, and withholding of $6,000. A CP 2000 proposing a tax increase of $2,000 based on unreported income is issued to the valid taxpayer’s last known

Exception:

Internal Revenue Manual Part 25. Special Topics · 2026-10-03 edition · updated 2026-10-04 · United States

A TC 971 AC 199 with MISC "NF1040 WCTC xx" is placed on the entity of taxpayers who do not have a tax year 2020 return and filed a tax year 2019 return using the non-filer tool that did not capture the number of qualifying children on the return (EIP QC recovery). These taxpayers are eligible when all other conditions are met.

The Primary Taxpayer (and Secondary Taxpayer, if MFJ) must have a valid SSN/Name Control combination or a valid, active, ITIN/Name Control combination.

The Primary Taxpayer (and Secondary Taxpayer, if MFJ) must not have a date of death. (This is verified monthly for taxpayers receiving AdvCTC.)

Taxpayers included on another return that is eligible to receive AdvCTC will have eligibility determined based on the tax year 2020 return only.

Certain taxpayers will also be able to provide updated information using the Child Tax Credit Update Portal (CTCUP) on IRS.gov. Taxpayers who are unable to pass the online authentication will be able to call the IRS to make the changes. The following is a list of actions taxpayers may take related AdvCTC payments:

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▸Contents — Internal Revenue Manual Part 25. Special Topics
Internal Revenue Manual Part 25. Special Topics

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