Note:

For any non-streamline cases involving EIP 3 that do not meet the scenarios described above, prepare and email a Form 4442 using the subject line: "EIP 3 - Non-Streamline" (or similar) to ITVA HQ. Document all research completed in a CII case note and/or on Form 4442. Attach Form 4442 to your CII case. Suspend the case awaiting a response from ITVA HQ. Upon receipt, the account will be researched. A response on how to address the account will be received within 7 business days.

For cases that meet invalid joint election (IJE) criteria for the tax year EIP 3 was based on, follow the procedures outlined in the table below according to the determination you have made:

Determination for the Tax Year used for EIP 3 Eligibility

Valid Taxpayer

Tax Year 2021 Module and Entity Actions

(1)

IJE - Reporting person is listed as the primary taxpayer,

Did not receive any portion of EIP 3

Adjust the account to remove the EIP 3. Input TC 290 .00 with BS 05, SC 0, the appropriate CRN(s) and amount(s), RC(s), and HC 4. If TC 971 AC 850 was input, post delay the adjustment by 1 cycle.

Input TC 290 .00 with BS 05, SC 0, RC 139, and HC 3 (4 if issuing a manual refund). Post delay this adjustment by 1 cycle (2 cycles if TC 971 AC 850 was input). Refer to IRM 25.23.4.8.1.3.1, Invalid Joint Election Consideration, for additional information.

Create a Dummy tax year 2021 module for the other taxpayer’s TIN. Then follow procedures in IRM 21.5.2.4.23.10, Moving Refunds, to move the EIP 3 TC 846 to the 2021 module for the other taxpayer’s TIN. Input TC 470 CC 90 with post delay 2 on the 2021 module for the other taxpayer. Refer to IRM 25.23.4.20.3.3, Economic Impact Payment (EIP) - Account Balancing Adjustments, to determine if additional actions are required to balance the accounts.

See paragraph (7) below for letter requirements.

(2)

IJE - Reporting person is listed as the primary taxpayer.

Did receive EIP 3 (in whole or part)

If the reporting taxpayer received a portion of EIP, reduce the amount of EIP 3 on the module to reflect the exact amount of EIP 3 received by the reporting taxpayer. Input TC 290 .00 with BS 05, SC 0, the appropriate CRN(s) and amount(s), RC(s), and HC 4. If TC 971 AC 850 was input, post delay the adjustment by 1 cycle.

Input TC 290 .00 with BS 05, SC 0, RC 139, and HC 3 (4 if issuing a manual refund). Post delay this adjustment by 1 cycle (2 cycles if TC 971 AC 850 was input). Refer to IRM 25.23.4.8.1.3.1, Invalid Joint Election Consideration, for additional information.

If necessary, create a Dummy tax year 2021 module for the other taxpayer’s TIN. Then follow procedures in IRM 21.5.2.4.23.10, Moving Refunds, to move the EIP 3 TC 846 to the 2021 module for the other taxpayer’s TIN. Input TC 470 CC 90 with post delay 2 on the 2021 module for the other taxpayer. Refer to IRM 25.23.4.20.3.3, Economic Impact Payment (EIP) - Account Balancing Adjustments, to determine if additional actions are required to balance the accounts.

Refer to paragraph (7) below for letter requirements.

(3)

IJE - Reporting person is listed as the secondary taxpayer.

Did not receive any portion of EIP 3

Refer to IRM 25.23.4.8.1.3.1, Invalid Joint Election Consideration, for additional information. Input TC 592 on the secondary account to separate the taxpayers.

Refer to paragraph (7) below for letter requirements.