Reminder:

When repayment of EIP is received, it may post with a TC 720; however, this may not result in systemic reversal of the credit. The TC 720 must be considered when determining if any portion of EIP was credited to the module.

When a returned EIP is received while an adjustment to reverse EIP is pending, the adjustment input will unpost if the TC 740/841 posts first. If CC IDT48/IDT58 was input, the credit from the returned payment may result in an erroneous credit balance. Refer to IRM 25.23.4.20.3, Economic Impact Payment (EIP) - Adjustments, for additional information.

Eligibility for EIP 1/EIP 2 and account conditions that would postpone issuing the EIPs will be determined using tax year 2019 information when a return has posted. If a return for tax year 2019 has not been processed, only information for tax year 2018 will be considered (EIP 1 only). Determinations of eligibility and consideration of account conditions will not include information from both tax years. A postponed EIP will be systemically issued after all account conditions are resolved, when possible. When EIP 1/EIP 2 cannot be issued systemically, the taxpayer must claim the amount they are entitled to as part of the Recovery Rebate Credit (RRC) on their tax year 2020 return.

EIP 1/EIP 2 is postponed if the tax module being considered contains at least one of the following conditions:

The module contains a duplicate return freeze (-A Freeze).

The module contains a TC 971 AC 199 with a miscellaneous field of AMWEX60033.

The module contains a TC 570 with DLN NN27788888888Y.

The module has a TC 971 AC 011.

The module contains an unreversed TC 971 AC 129.

The module contains a TC 841 with blocking series 77711, 77712, 77713, or 77714 with a posted TC 290 .00.

The module contains a TC 740 with blocking series 99999 or 66666.

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The module contains a duplicate TIN (an unreversed TC 971 AC 151) followed by an adjustment backing out the return (TC 291 = TC 150 amount).

EIP 1/EIP 2 is postponed if the taxpayer’s entity contains at least one of the following conditions:

The entity contains an unreversed TC 971 AC 522 with a miscellaneous field of "WI FA ALTRD" .

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An account merge is in process.

The entity contains an Undeliverable As Addressed (UAA), Undelivered Mail (UD), or bad address (BAD ADDR) indicator (for paper checks only). These indicators can be found on CC ENMOD to the right of the address, or on CC IMFOLE in the indicator field below the address.

Eligibility for EIP 3 and account conditions that would postpone issuing this EIP will be determined using tax year 2020 information when a return has posted. If a return for tax year 2020 has not been processed, only information for tax year 2019 will be considered. Determinations of eligibility and consideration of account conditions will not include information from both tax years. A postponed EIP will be systemically issued after all account conditions are resolved, when possible. When EIP 3 cannot be issued systemically, the taxpayer must claim the amount they are entitled to as part of the Recovery Rebate Credit (RRC) on their tax year 2021 return.

EIP 3 is postponed if the tax module being considered contains at least one of the following conditions:

The 2020 module contains a TC 971 AC 199 with a miscellaneous field of AMWEX60033 unless a subsequent refund (TC 846) posted or a TC 972 AC 199 with a miscellaneous field of AMWEX60033 is present.

The 2020 module contains a TC 570 with DLN NN27788888888Y and a -R Freeze.

The module contains a duplicate return freeze (-A Freeze).

The module contains an unreversed TC 971 AC 129 (ID Theft TPP) unless a subsequent refund (TC 846) posted.

The module contains a tax return and a returned refund TC 841 with blocking series 77711, 77712, 77713, or 77714 unless a subsequent refund (TC 846) posted and a later dated TC 971 AC 199 MISC EF is posted (CC IMFOLE).

The module contains a TC 740 with blocking series 99999 or 66666 (undeliverable address on paper check) unless a subsequent refund (TC 846) posted.

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The module contains a duplicate TIN (an unreversed TC 971 AC 151) followed by an adjustment backing out the return (TC 291 = TC 150 amount).

EIP 3 is postponed if the taxpayer’s entity contains at least one of the following conditions:

The entity contains an unreversed TC 971 AC 522 with a miscellaneous field of "WI FA ALTRD" (ID Theft).

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An account merge is in process.

The entity contains an unreversed TC 971 AC 199 with a miscellaneous field of "XYZ TERRITORY" .

The entity contains an unreversed TC 971 AC 199 with a miscellaneous field of "XYZ ZERO" .