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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

Note:

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

The TC 971 AC 199 MISC field may also provide a reason why the EIP was not allowed.

A TC 971 AC 199 with a MISC field including "ADDREB" in positions 11-16 is placed on the entity (CC IMFOLE) of taxpayers who have been issued an EIP 2.

A TC 971 AC 199 with a MISC field including "2021AREBXXXX" with "REB" in positions 14-16 and "XXXX" representing the source used to determine eligibility is placed on the entity (CC IMFOLE) of taxpayers who have been issued an EIP 3. A TC 971 AC 199 with a MISC field including "2021AREBADJ" will identify adjustments to EIP 3 where the net adjustment is positive. A TC 971 AC 199 with MISC field including "2021ARVREB" will identify adjustments to EIP 3 where the net adjustment is negative.

Refunds of EIP 1 can be identified by the following characteristics on CC IMFOLT for tax year 2020:

Refund date in 2020

TC 846 with "99" in the 12th and 13th positions of the DLN (for most cases)

Refunds of EIP 2 can be identified by the following characteristics on CC IMFOLT for tax year 2020:

Refund date in January 2021

TC 846 with DLN NN25499905055Y

Refunds of EIP 3 can be identified by the following characteristics on CC IMFOLT for tax year 2021:

Refund date in 2021 (no earlier than March)

TC 846 with Julian date 999 and "11" in the 12th and 13th positions of the DLN (for most cases)

Pre-paid debit cards for EIP 3 can be identified by a TC 971 AC 199 with a MISC field "BFS DEBIT III" on the entity (CC IMFOLE).

EIPs that have been returned will credit the module with a TC 740 or TC 841. These transactions will result in the systemic reversal of the credits creating the payment (i.e., CRN 338, etc.). Paper checks returned as undeliverable due to the address will be reissued once a new address is available.

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

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