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

This amount may be zero if the taxpayer is ineligible or the credit was completely phased out by the MAGI.

Hold Code (HC) 3

Each adjustment will include a unique DLN to identify the month of the payment. Refer to the list below for the DLN sequence numbers:

31 - July

32 - August

33 - September

34 - October

35 - November

36 - December

Refer to the table below for adjustment information specific to MFJ taxpayers who are eligible to receive the credit:

Scenario

Module 1

Module 2

(1)

Neither taxpayer is deceased,

Not innocent spouse,

Not a victim of domestic violence (VODV), and

Neither unenrolled

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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