Note:

When the CTCUP has been used to update direct deposit information, the taxpayer’s entity will be marked with a TC 971 AC 199 with the MISC field providing the bank/routing information followed by "EF" (20 positions). The Julian Date will be 999, and the Blocking Series will be 77777.

AdvCTC computation and payments will be postponed if the tax year 2020 module (2019 if 2020 is not available) contains at least one of the following conditions:

A refund freeze due to Exam (-L Freeze) and an unreversed TC 424. (TC 420 for open and TC 421 for closed may also be present.)

A TC 971 AC 199 MISC AMWEX60033 unless a subsequent refund (TC 846) posted or a TC 972 AC 199 MISC AMWEX60033 is present.

A TC 570 with DLN NN27788888888Y and a -R Freeze.

A duplicate return freeze (-A Freeze).

An unreversed TC 971 AC 129 (ID Theft TPP) unless a subsequent refund (TC 846) posted.

A tax return and returned tax refund TC 841 with blocking series 77711, 77712, 77713, or 77714 unless a subsequent refund (TC 846) posted.

A TC 740 with 99999 or 66666 (undeliverable address on paper check) unless a subsequent refund (TC 846) posted.

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An unreversed TC 971 AC 151 (duplicate TIN) followed by an adjustment backing out the return.

A reversed refundable child tax credit transaction (CRN 336).

A refund freeze due to AQC (-R Freeze) with an unreversed TC 971 AC 122/140 unless a subsequent refund (TC 846) posted.

A posted TC 29X that completely reverses the posted TC 150 (full return reversal) and there is no subsequent TC 29X (excluding TC 290 .00 with no associated CRNs).

An unreversed TC 971 AC 134 with MISC field “BKLD COMINGLED” unless a subsequent refund (TC 846) posted.

A refund repayment (TC 720) unless a subsequent refund (TC 846) posted.

AdvCTC computation and payments will be postponed if the taxpayer’s entity contains at least one of the following conditions:

A TC 971 AC 123 with MISC "IDTVACASE" that has not been reversed with a TC 971 AC 123 with MISC "IDTVACLSD" (ID Theft).

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An account merge is in process.

The address is a territory address: Commonwealth of the Northern Mariana Islands (state code MP), Guam (state code GU), United States Virgin Islands (state code VI), Puerto Rico (state code PR), American Samoa (state code AS), Micronesia (state code FM), Marshall Islands (state code MH), or Palau (state code PW).

The 2-year or 10-year ban recertification indicator is present, and the eligible tax period is not zero.

The account reflects a Service Center address unless there is a TC 971 AC 199 EF other than Blocking Series 99999.

Other account conditions that will postpone AdvCTC computation and payments include:

The primary taxpayer is incarcerated (filing status not MFJ).

The primary and secondary taxpayers are both incarcerated (filing status is MFJ).

The tax year 2021 module contains any EIP3 or AdvCTC TC 740 with Blocking Series 99999 or 66666 (undeliverable address on paper check) unless a subsequent address change has posted or the CTCUP has been used to provide direct deposit information.