Note:
Internal Revenue Manual Part 25. Special Topics · 2026-10-03 edition · updated 2026-10-04 · United States
If the RRC (in whole or part) was applied to a tax obligation owed by the valid taxpayer (or spouse if MFJ) or offset to a TOP debt, consider that portion as received by the valid taxpayer. Use the table below to determine who received the payment when the account reflects an offset and a refund.
If
And
Then
(1) One return IDT determination,
The refund was issued by direct deposit,
The valid taxpayer did not receive the RRC.
(2) One return IDT determination,
The refund was issued by paper check or pre-paid debit card,
Review the address, including the cycle date of the last change, to determine who the payment was mailed to.
(3) Invalid/Valid determination,
The refund was issued by direct deposit,
The valid taxpayer did not receive the RRC.
(4) Invalid/Valid determination,
The refund was issued by paper check or pre-paid debit card,
Review the address, including the cycle date of the last change, to determine who the payment was mailed to.
(5) Valid/Invalid determination,
The refund was issued by direct deposit,
The valid taxpayer did receive the RRC.
(6) Valid/Invalid determination,
The refund was issued by paper check or pre-paid debit card,
Review the address, including the cycle date of the last change, to determine who the payment was mailed to.
(7) Invalid/Invalid determination,
The refund was issued by direct deposit,
The valid taxpayer did not receive the RRC.
(8) Invalid/Invalid determination,
The refund was issued by paper check or pre-paid debit card,
Review the address, including the cycle date of the last change, to determine who the payment was mailed to.
(9) Income-related IDT determination (no invalid return),
The refund was issued by direct deposit,
The valid taxpayer did receive the RRC.
(10) Income-related IDT determination (no invalid return),
The refund was issued by paper check or pre-paid debit card,
Review the address, including the cycle date of the last change, to determine who the payment was mailed to.
(11) Taxpayer is not impacted by IDT (i.e., MXEN, IJE, etc.)
The refund was issued,
Additional research is necessary. Continue to paragraph (6) below.
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