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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

This list may not include all MISC field indicators used for EIP purposes.

TC 971 AC 199 MISC Field

Description

(1) "SSA1099-DSI"

Taxpayer was present on a Form SSA-1099 but was claimed as a dependent on another individual’s tax year 2019 return.

(2) "NONFILER-SSA1099"

Taxpayer was present on a Form SSA-1099.

(3) "RRB1099-DSI"

Taxpayer was present on a Form RRB-1099 but was claimed as a dependent on another individual’s tax year 2019 return.

(4) "NONFILER-RRB1099"

Taxpayer was present on a Form RRB-1099.

(5) "SSI2019-DSI"

Taxpayer SSN was provided from SSA as an SSI recipient but was claimed as a dependent on another individual’s tax year 2019 return.

(6) "NONFILER-SSI2019"

Taxpayer SSN was provided from SSA as an SSI recipient.

(7) "VA 2019-DSI"

Taxpayer SSN was provided from VA as a VA benefit recipient but was claimed as a dependent on another individual’s tax year 2019 return.

(8) "NONFILER-VA 2019"

Taxpayer SSN was provided from VA as a VA benefit recipient.

(3) To prevent taxpayers from receiving duplicate payments, the account will be marked with a TC 971 AC 199 with MISC "XYZ TERRITORY" to identify the filing of a tax return in a territory. This indicator can be seen on the entity (IDRS CC IMFOLE).

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

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