Reminder:

The input of an additional TC 971 AC 528 is only necessary when the IP PIN field shows 0 on CC ENMOD/IMFOLE or a TC 971 AC 523 posted after the input of the TC 971 AC 528. See IRM 25.23.4.8.4, Dependent Related Identity Theft (IDT) - General, for additional information.

If

Then

(1)

The individual(s) entitled to claim the dependent filed a return,

The return included the dependent and has been processed,

Input TC 971 AC 501 or TC 971 AC 506 OTHER on the dependent’s entity. Refer to IRM 25.23.2.6.1, Closing Taxpayer Initiated Identity Theft Affecting Tax Administration - TC 971 AC 501 and IRM 25.23.2.6.3, Closing IRS Determined Identity Theft Affecting Tax Administration - TC 971 AC 506, for additional information.

Input a TC 971 AC 528 with the MISC Field Code "WI IP DEPND" on ENMOD using CC REQ77. Use January 1st of the current year for the Secondary Date to signify the processing year.

If there is an active tax module for the year in question under the dependent’s TIN and there is a valid TC 150 return posted, input TC 290 .00 with BS 05, SC 0, RC 139, and HC 3.

If the reporting person is someone other than the dependent or the case is closed with TC 971 AC 506, refer to IRM 25.23.4.18.1, General IDTVA Letter Procedures, to determine what closing letters must be issued and what information can be provided to the reporting person.

Document all account actions in a CII case note.

(2)

The individual(s) entitled to claim the dependent filed a return,

The return did not include the dependent and has been processed,

An amended return has not been received,

Input TC 971 AC 501 or TC 971 AC 506 OTHER on the dependent’s entity. Refer to IRM 25.23.2.6.1, Closing Taxpayer Initiated Identity Theft Affecting Tax Administration - TC 971 AC 501 and IRM 25.23.2.6.3, Closing IRS Determined Identity Theft Affecting Tax Administration - TC 971 AC 506, for additional information.

Input a TC 971 AC 528 with the MISC Field Code "WI IP DEPND" on ENMOD using CC REQ77. Use January 1st of the current year for the Secondary Date to signify the processing year.

If there is an active tax module for the year in question under the dependent’s TIN and there is a valid TC 150 return posted, input TC 290 .00 with BS 05, SC 0, RC 139, and HC 3.

If the reporting person is someone other than the dependent or the case is closed with TC 971 AC 506, refer to IRM 25.23.4.18.1, General IDTVA Letter Procedures, to determine what closing letters must be issued and what information can be provided to the reporting person. If appropriate, include an open paragraph advising an amended return may be filed by the person entitled to claim the dependent to correct the account for the tax year(s) in question.

Document all account actions in a CII case note.

(3)

The individual(s) entitled to claim the dependent filed a return,

The return did not include the dependent and has been processed,

An amended return has been received,

Input TC 971 AC 501 or TC 971 AC 506 OTHER on the dependent’s entity. Refer to IRM 25.23.2.6.1, Closing Taxpayer Initiated Identity Theft Affecting Tax Administration - TC 971 AC 501 and IRM 25.23.2.6.3, Closing IRS Determined Identity Theft Affecting Tax Administration - TC 971 AC 506, for additional information.

Input a TC 971 AC 528 with the MISC Field Code "WI IP DEPND" on ENMOD using CC REQ77. Use January 1st of the current year for the Secondary Date to signify the processing year.

If there is an active tax module for the year in question under the dependent’s TIN and there is a valid TC 150 return posted, input TC 290 .00 with BS 05, SC 0, RC 139, and HC 3.

If the reporting person is someone other than the dependent or the case is closed with TC 971 AC 506, refer to IRM 25.23.4.18.1, General IDTVA Letter Procedures, to determine what closing letters must be issued and what information can be provided to the reporting person.

If there is a CII case for the amended return and you are trained on the program, contact the assigned employee to reassign the case to you for resolution.

If you are not trained on amended returns or there is not a CII case for the amended return, do not request reassignment of the case.

Document all account actions in a CII case note.

(4)

The individual(s) entitled to claim the dependent filed a return,

The return included the dependent and has not been processed,

Input TC 971 AC 501 or TC 971 AC 506 OTHER on the dependent’s entity. Refer to IRM 25.23.2.6.1, Closing Taxpayer Initiated Identity Theft Affecting Tax Administration - TC 971 AC 501 and IRM 25.23.2.6.3, Closing IRS Determined Identity Theft Affecting Tax Administration - TC 971 AC 506, for additional information.

Input a TC 971 AC 528 with the MISC Field Code "WI IP DEPND" on ENMOD using CC REQ77. Use January 1st of the current year for the Secondary Date to signify the processing year.

If there is an active tax module for the year in question under the dependent’s TIN and there is a valid TC 150 return posted, input TC 290 .00 with BS 05, SC 0, RC 139, and HC 3.

If the reporting person is someone other than the dependent or the case is closed with TC 971 AC 506, refer to IRM 25.23.4.18.1, General IDTVA Letter Procedures, to determine what closing letters must be issued and what information can be provided to the reporting person.

If the return is included in the CII images, send the return to SP for processing. Refer to IRM 25.23.4.6.5.2, Unprocessed Documents, for additional information.

Document all account actions in a CII case note.

(5)

The individual(s) entitled to claim the dependent filed a return,

The return did not include the dependent and has not been processed,

An amended return has not been received,

Input TC 971 AC 501 or TC 971 AC 506 OTHER on the dependent’s entity. Refer to IRM 25.23.2.6.1, Closing Taxpayer Initiated Identity Theft Affecting Tax Administration - TC 971 AC 501 and IRM 25.23.2.6.3, Closing IRS Determined Identity Theft Affecting Tax Administration - TC 971 AC 506, for additional information.

Input a TC 971 AC 528 with the MISC Field Code "WI IP DEPND" on ENMOD using CC REQ77. Use January 1st of the current year for the Secondary Date to signify the processing year.

If there is an active tax module for the year in question under the dependent’s TIN and there is a valid TC 150 return posted, input TC 290 .00 with BS 05, SC 0, RC 139, and HC 3.

If the reporting person is someone other than the dependent or the case is closed with TC 971 AC 506, refer to IRM 25.23.4.18.1, General IDTVA Letter Procedures, to determine what closing letters must be issued and what information can be provided to the reporting person. If appropriate, include an open paragraph advising an amended return may be filed by the person entitled to claim the dependent to correct the account for the tax year(s) in question.

Document all account actions in a CII case note.

(6)

The individual(s) entitled to claim the dependent filed a return,

The return did not include the dependent and has not been processed,

An amended return has been received,

Input TC 971 AC 501 or TC 971 AC 506 OTHER on the dependent’s entity. Refer to IRM 25.23.2.6.1, Closing Taxpayer Initiated Identity Theft Affecting Tax Administration - TC 971 AC 501 and IRM 25.23.2.6.3, Closing IRS Determined Identity Theft Affecting Tax Administration - TC 971 AC 506, for additional information.

Input a TC 971 AC 528 with the MISC Field Code "WI IP DEPND" on ENMOD using CC REQ77. Use January 1st of the current year for the Secondary Date to signify the processing year.

If there is an active tax module for the year in question under the dependent’s TIN and there is a valid TC 150 return posted, input TC 290 .00 with BS 05, SC 0, RC 139, and HC 3.

If the reporting person is someone other than the dependent or the case is closed with TC 971 AC 506, refer to IRM 25.23.4.18.1, General IDTVA Letter Procedures, to determine what closing letters must be issued and what information can be provided to the reporting person.

If there is a CII case for the amended return and you are trained on the program, contact the assigned employee to reassign the case to you for resolution.

If you are not trained on amended returns or there is not a CII case for the amended return, do not request reassignment of the amended return.

Document all account actions in a CII case note.

(7)

The individual(s) entitled to claim the dependent did not file a return,

Input TC 971 AC 501 or TC 971 AC 506 OTHER on the dependent’s entity. Refer to IRM 25.23.2.6.1, Closing Taxpayer Initiated Identity Theft Affecting Tax Administration - TC 971 AC 501 and IRM 25.23.2.6.3, Closing IRS Determined Identity Theft Affecting Tax Administration - TC 971 AC 506, for additional information.

Input a TC 971 AC 528 with the MISC Field Code "WI IP DEPND" on ENMOD using CC REQ77. Use January 1st of the current year for the Secondary Date to signify the processing year.

If there is an active tax module for the year in question under the dependent’s TIN and there is a valid TC 150 return posted, input TC 290 .00 with BS 05, SC 0, RC 139, and HC 3.

If the reporting person is someone other than the dependent or the case is closed with TC 971 AC 506, refer to IRM 25.23.4.18.1, General IDTVA Letter Procedures, to determine what closing letters must be issued and what information can be provided to the reporting person.

Document all account actions in a CII case note.

When the victim is a taxpayer who is not a dependent of anyone and has been listed as a dependent on a return filed by an individual who is not their parent/legal guardian, follow procedures in the table below: