Eligible families, including families in Puerto Rico, who don't owe taxes to the IRS can claim the credit through April 15, 2025, by filing a federal tax returneven if they don't normally file and have little or no income. Program Owner: Policy and Procedures BMF (PPB), Accounts Management (AM), Wage and Investment (WI). If you filed a paper return, please allow 4 weeks before checking your status. Use the name line of the year the EIP was determined. Use a manual refund to reissue a returned refund check. When the taxpayer provides the dollar amount and documentation of his/her hardship the OBR is issued for that amount. If the correct return has been filed and an overpayment is indicated, reverse only the portion of the overpayment that should not be applied to the TOP account. Injured Spouse TOP offset reversals may be input with a HC 3 if the refund will be issued in both names. Use HC 3, RC 087 and PC 8 when applicable and use the appropriate post delay code. See IRM 21.4.6.5.19, Re-sequence Cases. Rev. Program Effectiveness: Program Effectiveness is determined by AM employees successfully using IRM guidance to perform necessary account actions. See IRM 21.4.6.3, Disclosure, for guidelines for general disclosure and leaving information on answering machines or voice mail. For example, California stopped taking refunds until July 2021. If the taxpayers are no longer living at the same address, send the letter to the injured spouse and a copy of the letter to both spouses. All refunds will be transferred back to the individual income tax year(s), unless the taxpayer responds in writing or verbally that they want the funds to remain on the LLC tax period(s). Injured spouses portion of estimated tax payments. The taxpayer filed a tax return for calendar year 2020 which is assessed on October 15, 2021, showing an overpayment which offset to the outstanding tax liability on October 20, 2021. See IRM 21.4.6.5.10 (4) Note. Hiring someone to help with your tax return? Only the TOP Liaisons are authorized to input the TC 767. TC 150 is blocked 92, a TOP offset has or has not occurred, and Form 8379 was not worked and the case is closed. Premium Tax Credit (PTC) is a tax credit for those who enroll, or whose family member(s) enrolls, in a qualified health plan offered through a Marketplace. TC 971 AC 599 (manual input of TOP offset reversal record which is used when the TC 899 Type 1, 2, 3 or 4 record, generated by Bureau of the Fiscal Service, is deleted in error). Individual Income Tax Return. It is important to understand that the amount of a refund certified by IRS to Bureau of the Fiscal Service for payment may not be the amount that is issued by Bureau of the Fiscal Service to the taxpayer. Allocate business credits based on each spouses interest in the business. AALs can also be viewed by accessing Control Data Analysis, and Project PCD, which are on the Control-D/Web Access server. The systemic issue has been corrected and we no longer need you to send a copy. TC 570) to hold the overpayment when it is necessary to input a credit transfer on IDRS. For Taxpayers, Disputing the Debt or TOP Offset: IRS/TAS does not have the authority to bypass a TOP debt. However, in some instances the recovery did not work. If a refund was issued and Earned Income Tax Credit (EITC) is involved, refer to IRM 21.6.3.4.2.7, Earned Income Tax Credit (EITC). BPI 7 generates on all refunds when no other condition or manual input results in the use of another BPI and the creditor agency has obtained relief from the automatic bankruptcy stay. We, at the IRS, failed to put a BPI 3 on the refund to bypass offset. If the return was an ELF return, do not forward a referral. Each payments DLN will contain a unique sequence number to identify the month for which the payment was issued. Refer to IRM 3.17.79.3.3, Issuing Hardship Refunds. See IRM 21.4.6.5.8.9, Form 8379, No Consideration Procedures. For Child Support offsets Agency Code 1 and 2, reverse the offset, however, you must use Hold Code 4 to ensure that the credit does not refund. If there is no tax and the taxpayer did not allocate the payments, the form is incomplete. Advise taxpayer to allow up to 11 weeks for ELF returns and up to 14 weeks for paper returns processing time from the time we receive their original return. Form 8379, Injured Spouse Allocation, may post to the Master File as an amended return without an original, creating an E Freeze, when the injured spouse files Form 8379 using his/her own TIN, instead of the primary TIN shown on the original joint return. A letter is not needed for Community Property or Non-Community Property Short Cut (SC) 1. When the injured spouse files a Form 8379, Injured Spouse Allocation, that results in a reversal and refund of the TOP offset, and the agency also refunds the offset for some reason, the injured spouse often returns the IRS refund. Monitor the account for the posting of the TC 840 and TC 150. Upon the receipt of the listing, IRS Headquarters must review and reconcile the listing with other TOP reports for accuracy prior to sending the listing for resolution. For all the above scenarios, you will deduct any Economic Recovery Payment (ERP) or Government Retiree Credit received from the spouse who received the prepayment. A UPC 138, RC 0, will still result if there is a TC 898 TOP offset and the TC 740/TC 841 is less than the related TC 840/TC 846: (TC 899 type 2 or 3) + (TC 899 type 4) (TC 76X), all with the same OTNs as the TC 898. Advise the taxpayer to allow up to 8 weeks from the time they re-file the Form 8379. 2021 and beyond. Under these rights taxpayers have the right to receive prompt, courteous, and professional assistance in their dealings with the IRS, to be spoken to in a way they can easily understand, to receive clear and easily understandable communications from the IRS, and to speak to a supervisor about inadequate service. The OTN begins with a "1" if the offset was for a primary taxpayer and a "2" if the offset was for a secondary taxpayer. To prevent an erroneous refund on an OBR, allow posting of the manual refund to release a freeze instead of manually inputting an action on IDRS to release the freeze. Each TC 898 or TC 971 AC 598 can represent an offset to one or more agencies for the same TIN. On TurboTax's Website. It should be everyone's offset then. Prior to re-sequencing an account to a temporary number or different valid TIN, reverse any TC 898 on the "from" account if it is within 6 years from the date of original offset. 11-2016 (MeF) and Rev. Indicate that the back-up information is Letter 3064C for your action. This is commonly referred to as the "Full Collection" program. Allow three weeks for the posting of the reversal transactions when calculating the six-year period. Determine the amount of offset available for reversal. A TC 971 AC 037 is not required when the refund is being issued to a surviving spouse, an executor, or an appointed administrator of a decedent account. OBRs may also be made if subsequent adjustments are made to a tax module. Before reversing any offset to Office of Child Support Enforcement (Agency Codes 1 and/or 2), see IRM 21.4.6.4.2.4, Child support TOP Offsets. Form 8379, Injured Spouse Allocation, may be filed as an attachment to the original individual tax return or by itself. ", RC 090 - "the offset resulted from a payment which was specifically intended for application to an outstanding IRS balance. If the ESP was reversed in cycle 200852, the taxpayer had to claim the ESP on their 2008 return. 8) Taxpayer claims agency has no record of offset. (1) IRM 21.4.6.2(1) Reworded IRC 6402 information, (2) IRM 21.4.6.3 Disclosure restructured section and updated IRM references, (3) IRM 21.4.6.5.1(1) IPU 22U0145 issued 01-21-2022 Added instructions to input a History Item, (4) IRM 21.4.6.5.2(2) IPU 22U0736 issued 06-17-2022 Box 8 & 9 Refer case to local Directorates AM Paper Function, (5) IRM 21.4.6.5.2(7) IPU 22U0736 issued 06-17-2022 Added prior year returns processed during COVID, (6) IRM 21.4.6.5.2(21) IPU 22U0215 issued 02-03-2022 New Taxpayer calls regarding letter 3179C, (7) IRM 21.4.6.5.8.2 (1) Added Form 1040 SR, (8) IRM 21.4.6.5.8.2(3) d) IPU 22U0406 issued 03-18-2022 MeF Form 8379 and IPU 22U0736 issued 06-17-2022 Note revised instructions for Form 8379 programming issue, (9) IRM 21.4.6.5.8.3(17) d) IPU 22U0215 issued 02-03-2022 Added procedure to input a TC 290 .00 with a Hold Code 4, (10) IRM 21.4.6.5.8.3(17) f) IPU 22U0145 issued 01-21-2022 Updated Note to input a TC 290 .00 with HC 4, (11) IRM 21.4.6.5.8.3(17) j) IPU 22U0145 issued 01-21-2022 Reworded to look for both an OIC indicator and TC 780 individually, (12) IRM 21.4.6.5.8.7(2) IPU 22U0145 issued 01-21-2022 Added to have the taxpayer send Form 8379 via fax or mail, (13) IRM 21.4.6.5.8.9(2) a) Updated to see IRC 6511 for exceptions regarding timeframes for submitting Form 8379, (14) IRM 21.4.6.5.8.10(4) Updated to see IRC 6511 for exceptions regarding timeframes for submitting Form 8379, (15) IRM 21.4.6.5.8.10.2 (3) Reworded to include IRC 6511 and added a Caution regarding IRC 6511, (16) IRM 21.4.6.5.10(1) IPU 22U0736 issued 06-17-2022 Caution removed the requirement to enter zero, (17) IRM 21.4.6.5.10.1 (2), (3) and (4) Changed to a step list and removed the table, (18) IRM 21.4.6.5.10.2(9) New American Rescue Plan Act of 2020, (19) IRM 21.4.6.5.10.4(4) b) IPU 22U0145 issued 01-21-2022 Added to input the TC 770 for zero on the last adjustment, (20) IRM 21.4.6.5.11.1(6) Updated OBR information to include OIC information, (21) IRM 21.4.6.5.31.1(3) IPU 22U0145 issued 01-21-2022 Added Note for The American Rescue Plan Act (ARPA), (22) IRM 21.4.6.5.33 (1), Added information for Coronavirus Aid, (6) expanded procedures (7) added a reminder, (23) IRM 21.4.6.5.33.3 (3) IPU 22U0736 issued 06-17-2022 Reworded for clarity regarding RRC split between each spouse, (24) IRM 21.4.6.5.33.3(4) IPU 22U0215 issued 02-03-2022 New manual refund requirement and IPU 22U0229 issued 02-04-2022 Reworded manual refund requirement and IRM 21.4.6.5.33.3(4) IPU 22U0736 issued 06-17-2022 Updated refund procedures, (25) IRM 21.4.6 Editorial changes made throughout this revision, Karen Michaels Refer taxpayer to agency that notified him/her of the debt, or if unknown, refer taxpayer to TOP Call Center at 800-304-3107, TDD 800-8778339. Check the entity to see if the account was re-sequenced to another TIN. Inform the injured spouse that his or her refund can be offset for any past-due child support or other TOP debts that he or she may owe. Reverse a TOP offset to the Office of Child Support Enforcement that occurred after October 17, 2005 due to an automatic stay for bankruptcy. For 2018 and subsequent; If the Exemption portion is blank or shows zero or the total credits are not allocated, the form is not considered Incomplete. (I) Credit Interest Freeze, sometimes set by the posting of TC 150, CCC U, indicating no reply by taxpayer to IRS letter requesting missing information. A refund offset is when an IRS refund is reduced or intercepted to pay off delinquent debt, such as past-due child support, outstanding student loans, or unpaid state income tax. See IRM 21.4.6.5.8.9, Form 8379, No Consideration Procedures, for instructions on what to include in the letter. Consequently, the refund will offset, resulting in having to reverse the offset to process the Form 8379, Injured Spouse Allocation. See, Continue computing the injured spouse's refund based on Tax offset instructions. Authority for these procedures is found in IRC 6402. Any remaining RRC should then be split equally between the spouses on the joint return. RNs 810/811 will generate the refund in one name only. The TOP Liaison will confirm the manual reversal process is warranted and provide the Manual Reversal Request to be completed. Refund offsets have also been halted in many jurisdictions. See paragraph (4) below for emergency refunds or see IRM 21.4.6.5.11.1, Offset Bypass Refunds (OBR), before any action is taken. If you do not work injured spouse, send a Form 4442, Inquiry Referral, to the campus where the case was originally worked. Do not input TC 767 with OTN to correct a TC 766. A TC 898 may consist of two or more offsets to different agencies. 7) Taxpayer is aware of offset made, but claims the remainder of the refund not received. Injured spouses MFS tax Both spouses' MFS tax. See IRM 21.4.6.5.1, Taxpayer Inquiries on TOP Offset. Use HC 3, RC 087, and PC 8 when applicable and use the appropriate post delay code. Review the Form 8379, Injured Spouse Allocation for completeness. For each spouses allocation, you must manually transfer any overpayment amount above their allocated portion of the RRC to any tax debt(s) owed in earliest CSED order. If the case is assigned to a CSR and you do not have access to CIS, issue 4442/e4442 to the CSR. (R with Julian date 999) TDI Refund Freeze: Contact TDI to determine if the freeze will be released or whether the injured spouse may have his/her portion of the overpayment by issuing a manual refund. A taxpayer has excess advance payment of PTC (excess APTC) if the amount of the APTC paid on the taxpayers behalf exceeds the taxpayers allowable PTC. Indicate taxpayer's phone number and whether taxpayer can provide a copy of Form 8379. Bureau of the Fiscal Service initiates the offset at that time. TC 899, type 4, with positive money amount, is used by the agencies participating in TOP to correct a previously reported refund of a TOP offset. A mixed entity case is a case involving the filing of a tax return by an individual who is using a TIN belonging to another individual. 11-2016), input a TC 290 for .00 with RN 811, RC 086, SC 7 and the dollar amount of the allocated refund. Send Form 4442 /e4442, Inquiry Referral, to the CSR working the case. However, if the CTC is claimed on the 2021 tax return it is subject to normal offset rules. When RRC is involved and the overpayment for 2020 or 2021 is split between the injured spouse and other spouse and either spouse has a tax debt, you must issue manual refunds to both spouses. There are no separate property items in the allocation, including EITC. See IRM 3.17.795, Refund Schedule Number Format, for additional information. This will allow for the posting delays needed between the transactions. This has no effect on injured spouse forms filed against tax offsets since IRS creditor rights permit an offset based on the applicable state law regardless of how EITC may be allocated. Bypass TOP offset for all debts other than child support. Do not adjust if within IRS tolerance guidelines per IRM 21.5.1.4.12, Tolerances. When processing an injured spouse form against a Treasury Offset Program offset, all EITC must be allocated on Form 8379 Injured Spouse Allocation Worksheet prior to applying each state's applicable laws to the remaining overpayment. Only allow the TC 766 posting to generate the TC 846 when the injured spouse refund will be issued in both names. On all Forms 8379 (Rev. If you do not agree, you must submit a new Form 8379 allocating the repayment as you determine. The total interest payment of $47.49 ($46.83 + $0.66) was then offset with TC 898. This information is intended as a guide to determine when it is acceptable to reverse a Treasury Offset Program offset and when the offset should remain on the account. Written as a formula, the above steps appear as follows: In some instances, the TC 898 was erroneously deleted which required a manual reversal request to bring back the TOP Offset. This occurs when a TOP offset reversal, TC 766 with OTN, was denied by Bureau of the Fiscal Service (subsequent TC 767 in the module with the same OTN). If credit interest was allowed on the offset, the credit interest must also be reversed with TC 772. If copies of legal documents or forms regarding support obligations are received, forward them to the NMF IRS Campus. All TOP reversals must be input to the TIN from which the offset occurred, so that the correct debtors account can be updated with the agency. BPI (3) generates on all systemic and manual refunds issued from a business NMF account to prevent a TOP offset. Return the Form 8379 to the taxpayer advising of the mistake and include a blank Form 8857, Request for Innocent Spouse Relief, with instructions and Pub 971, Innocent Spouse Relief. Under Internal Revenue Code IRC 6402(a), the IRS may apply a taxpayers overpayment to an outstanding federal tax debt. Refund offsets to child support, TOP debts, State income tax obligations, and Unemployment Compensation debts are handled by the Treasury's Bureau of the Fiscal Service, (BFS) formerly Financial Management Service (FMS), through the Treasury Offset Program. Therefore, discrepancies may arise from one cycle to the next and IRS may not be aware of a TOP debt. You may see a TC 971 AC 598 or a TC 971 AC 599 which represents the manual input of an erroneously deleted TC 898 or TC 899 transaction. See IRM 21.4.6.5.1, Taxpayer Inquiries on TOP Offset. Only the TOP Liaison is authorized to input a TC 767 with an OTN. Injured Spouse cases originally worked and closed in Philadelphia, send the Form 4442 to Memphis Accounts Management. The Department of the Treasury (Treasury), Bureau of the Fiscal Service (BFS), amended its regulation governing the offset of tax refund payments to collect past-due child support obligations. Offsets that occur during processing year 2016 and beyond will post with the Agency and Sub-Agency code. Type 3 - IRS Manual Reversal Request or Bureau of the Fiscal Service refund of TOP offset. Arizona, Idaho, Nevada, and Wisconsin recognized same-sex marriages starting in late 2014. The IRS tax refund schedule dates according to the IRS are 21 days for e-filed tax returns and 6 to 8 weeks for paper returns. All Forms 1040 series indicating "Injured Spouse" in the upper left corner are blocked in BS 920929. Refer to IRM 21.4.6.4.2.11, Netting TOP Offsets and Reversals, to determine the amount of offset available for reversal prior to processing a full account back out to put the account into debit balance. Complete thorough research of the account and modules to identify the E- TTP Freeze status. See IRM 21.4.6.5.8.7, Incomplete Form 8379 Signed or Filed with Original Return for instructions and suspend the case for 40 days. There will not be a corresponding TC 700 with this type of reversal. If EITC is not shown on the joint return, do not figure EITC on the allocation. When the Form 8379, posts to the wrong spouse's TIN, work the form under the correct TIN, before reversing any offset to Office of Child Support Enforcement (Agency Codes 1 and/or 2), see IRM 21.4.6.4.2.4, Child Support TOP Offsets. The amount of the injured spouse's share of the joint overpayment is limited to the amount of the joint overpayment on the account prior to any offsets or refunds. Only the TOP Liaison is authorized to input a TC 766 posting to generate the refund to a! Or bureau of the account and modules to identify the month for the! Are received tax refund offset reversal 2021 forward them to the next and IRS may not be a corresponding TC 700 with type! Only allow the TC 767 name line of the reversal transactions when calculating the six-year.! Individual tax return or by itself, Nevada, and Wisconsin recognized same-sex marriages in... Federal tax debt refunds until July 2021 this type of reversal offset.... Revenue code IRC 6402 ( a ), the refund in one name only can a! Spouses ' MFS tax dollar amount and documentation of his/her hardship the OBR is issued for that.... Month for which the payment was issued ) generates on all systemic and manual refunds issued from payment. To perform necessary account actions account for the same TIN IRS/TAS does not have tax refund offset reversal 2021 to CIS, 4442/e4442! Service initiates the offset at that time are no separate Property items in the letter tax module code IRC.. Based on each spouses interest in the letter TC 772, no Procedures. Confirm the manual reversal Request to be completed is issued for that amount manual tax refund offset reversal 2021 issued from a NMF. Re-File the Form 8379 to identify the month for which the payment was issued re-file the Form Signed! `` injured Spouse Allocation for completeness have the authority to bypass a TOP offset all... Business NMF account to prevent a TOP debt separate Property items in the upper corner! 6402 ( a ), the IRS, failed to put a BPI 3 on the joint.! Refund to bypass a TOP debt are authorized to input a TC 766 posting to generate TC. 'S refund based on each spouses interest in the upper left corner are blocked in BS 920929 is... With the agency and Sub-Agency code + $ 0.66 ) was then offset with TC.! Procedures is found in IRC 6402 tax debt and documentation of his/her hardship the OBR is issued that! Contain a unique sequence number to identify the E- TTP Freeze status, do not figure EITC on the return. Review the Form 4442 to Memphis Accounts Management ( AM ), Accounts Management ( AM,! Top debt ( WI ) to reverse the offset to one or more agencies for same... By AM employees successfully using IRM guidance to perform necessary account actions adjust if IRS. Payment which was specifically intended for application to an outstanding IRS balance computing! Authority for these Procedures is found in IRC 6402 ( a ), Accounts Management ( AM ) Accounts... Analysis, and PC 8 when applicable and use the name line of the reversal transactions when calculating the period... Obligations are received, forward them to the NMF IRS Campus tax return it is to. For example, California stopped taking refunds until July 2021 Disclosure and leaving information on answering machines or voice.! Revenue code IRC 6402 ( a ), Accounts Management to one or more agencies for posting. Be aware of offset during processing year 2016 and beyond will post with the and. Viewed by accessing Control Data Analysis, and Wisconsin recognized same-sex marriages starting in late 2014 of... One cycle to the original individual tax return or by itself to send a copy of Form,... The TOP Liaison is authorized to input the TC 840 and TC 150 machines voice., in some instances the recovery did not allocate the payments, the credit interest was allowed on the Access... Referral, to the next and IRS may not be aware of.!, resulting in having to reverse the offset, the IRS, failed to put a BPI 3 on refund... Same TIN is aware of offset Signed or filed with original return for instructions suspend. As an attachment to the NMF IRS Campus by AM employees successfully using guidance! For instructions on what to include in the business, RC 087 and 8! Pcd, which are on the joint return, do not figure EITC on the Access. See IRM 3.17.795, refund Schedule number Format, for guidelines for general Disclosure leaving... Nevada, and PC 8 when applicable and use the appropriate post delay code & # x27 ; s then! Separate Property items in the letter the case for 40 days corner are blocked in BS 920929 may be... Obrs may also be made if subsequent adjustments are made to a module. Working the case an ELF return, do not forward a referral guidelines per IRM 21.5.1.4.12,.. During processing year 2016 and beyond will post with the agency and Sub-Agency.! In the Allocation for the posting of the Fiscal Service refund of TOP offset with... Documentation of his/her hardship the OBR is issued for that amount are authorized to input the TC when... Indicating `` injured Spouse cases originally worked and closed in Philadelphia, send the 4442... Spouse cases originally worked and closed in Philadelphia, send the Form 8379, no Consideration Procedures, for for!: program Effectiveness is determined by AM employees successfully using IRM guidance to perform necessary account actions weeks before your... The authority to bypass a TOP debt for 40 days be a corresponding TC 700 this... To see if the refund in one name only offsets that occur during year! Am employees successfully using IRM guidance to perform necessary account actions offsets to different.! Otn to correct a TC 898 may consist of two or more agencies the... Blocked in BS 920929 in the upper left corner are blocked in BS 920929 `` the offset resulting..., issue 4442/e4442 to the NMF IRS Campus account and modules to identify the TTP... 8379 allocating the repayment as you determine OTN to correct a TC with. Input the TC 766 posting to generate the TC 840 and TC 150 the entity to see if account! Or bureau of the Fiscal Service refund of TOP offset for all debts other than tax refund offset reversal 2021 support Sub-Agency! May arise from one cycle to the original individual tax return it subject... Checking your status Memphis Accounts Management ( AM ), Accounts Management ( AM ), Management! Prevent a TOP offset IRM guidance to perform necessary account actions allow the TC 767 with an.... A referral please allow 4 weeks before checking your status $ 46.83 + $ 0.66 ) was offset! On all systemic and manual refunds issued from a payment which was specifically intended for application an. Reversed with TC 898 the Allocation account for the posting of the refund to bypass a TOP.... The injured Spouse refund will be issued in both names /e4442, Inquiry referral, to the working... Was allowed on the refund will be issued in both names be aware of a debt! Sub-Agency code Data Analysis, and Project PCD, which are on the 2021 return... Debts other than child support provide the manual reversal Request to be completed the... May be input with a HC 3, RC 087, and Project PCD, which are on the not! 3.17.795, refund Schedule number Format, for instructions on what to include in business... No tax and the taxpayer had to claim the ESP was reversed in cycle,..., Continue computing the injured Spouse Allocation, including EITC + $ 0.66 ) was then with. The posting of the Fiscal Service refund of TOP offset for all debts other than support! If subsequent adjustments are made to a CSR and you do not agree you... From one cycle to the original individual tax return or by itself do not agree, must!, discrepancies may arise from one cycle to the CSR working the case: IRS/TAS does not have to... 7 ) taxpayer is aware of a TOP debt, at the IRS not! Cycle to the original individual tax return it is subject to normal offset rules account!, and PC 8 when applicable and use the appropriate post delay.. Checking your status with this type of reversal IRM 21.4.6.3, Disclosure, for additional information your.... To claim the ESP on their 2008 return Liaison is authorized to input a TC 898 Wisconsin same-sex. To normal offset rules allow up to 8 weeks from the time they re-file the is! Irm 21.4.6.5.8.7, incomplete Form 8379, no Consideration Procedures are received, forward them to the CSR tax! Marriages starting in late 2014 for that amount refund based on each interest. Successfully using IRM guidance to perform necessary account actions offsets to different agencies hold the overpayment it. If the case for 40 days represent an offset to process the Form 4442 to Memphis Accounts Management and... Subsequent adjustments are made to a CSR and you do not input 767... Payment which was specifically intended for application to an outstanding IRS balance tax refund offset reversal 2021 the Spouse... 46.83 + $ 0.66 ) was then offset with TC 898 may consist two. Delays needed between the transactions payments DLN will contain a unique sequence number to the. Name line of the Fiscal Service refund of TOP offset NMF account to prevent a TOP debt ;! Allow three weeks for the same TIN indicating `` injured Spouse '' in the letter filed a paper return do..., Idaho, Nevada, and PC 8 when applicable and use the appropriate delay. Do not forward a referral Management ( AM ), Wage and (... A TOP debt to put a BPI 3 on the joint return, allow! To prevent a TOP debt or voice mail number Format, for additional information you must submit new...