Skip to content
ChatProjectCodes

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

Note:

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

RC 205 is also used when the payment was previously considered (including an amount for zero) and could be reduced or eliminated. For example, a single taxpayer received EIP 1 in the amount of $1,200 based on a tax year 2018 return. That taxpayer then files a MFJ return for tax year 2019. The payment resulting from the tax year 2019 return is reduced by the amount previously paid based on the tax year 2018 return.

206

338/257

Payment reduced due to AGI phase out.

207

338

Deceased taxpayer; payment issued to surviving spouse.

209

338

Taxpayer qualifies for the maximum amount.

211

257

EIP 1/EIP 2

Dependent 17 or over as of January 1, 2020

Date of death prior to 2019

Non-qualifying relationship present

Dependent has an ITIN

One or more dependents have an invalid SSN (Includes ITIN and invalid due to assignment date.)

213

257

All claimed children/allowable dependents qualify (for EIP 1 and EIP 2, children who qualified for CTC plus any children with an ATIN shown in the first four dependents positions on the return).

214

338/257

EIP split 50/50 between both spouses. (EIP 3)

215

338/257

EIP attributable to the primary taxpayer. (EIP 1 and EIP 3)

216

338/257

EIP attributable to the secondary taxpayer. (EIP 1 and EIP 3)

217

338

EIP 2 attributable to both spouses (50/50 split).

218

338

EIP 2 attributable to the primary taxpayer.

219

338

EIP 2 attributable to the secondary taxpayer.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Manual Part 25. Special Topics
Internal Revenue Manual Part 25. Special Topics

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.