Request the original return using CC ESTAB, Form 2275, or use the MeF return.

Back out the original return from the incorrect tax period. Follow procedures in IRM 21.6.7.4.2.5, Tax Period Changes.

Compare the returns for any adjustments.

Correct the posted account to include any changes on the duplicate or amended return.

Edit the original return for reprocessing to the correct tax period, prepare Form 3893, Re-Entry Document Control, if needed, and forward for processing.

Transfer any misapplied payments to the correct tax period.

Adjust the correct tax period to include any changes on the duplicate or amended return.

Input TC 971 AC 002 on the incorrect tax year to cross-reference the correct tax period. See IRM 21.5.1.4.8, Transaction Code 971.

Compare the duplicate or amended return with the posted TC 150.

Transfer any misapplied payments to the correct TIN. Follow procedures in IRM 21.5.8, Credit Transfers.

Adjust the posted tax module to include any changes on the duplicate or amended return, if necessary.

Input TC 971 AC 002 on the incorrect TIN to cross-reference the correct TIN; and release the "E–" freeze. See IRM 21.5.1.4.8, Transaction Code 971.

If unable to secure the return after the two previous requests, input another request as "Special Search" using Form 2275, Records Request, Charge and Recharge. For information on where to fax Form 2275, refer to Who/Where Tab, then click on the Files Contact Listing to research the fax number of the file location needed.

Send a Letter 418C, Amended/Original Return Unavailable; Copy Requested, to the taxpayer.
Note: Exhaust all in-house means to secure the return before contacting the taxpayer.

Suspend the case for 40 days; 70 days for overseas taxpayers that meet international criteria. Refer to IRM 21.8.1.2.14, International Forms Processing, for additional information.

If no reply to the Letter 418C, follow procedures in IRM 21.5.3, General Claims Procedures.

Circle out in red, all "G" coded marks and/or notations on the return (e.g., "Duplicate," "Copy," "Amended," etc.).

To determine the DLN to be used on the reprocessed return refer to IRM 21.5.2.4.23.3, DLNs Used for Reprocessing Documents.

Enter Computer Condition Code (CCC) "3" on refund returns, when the signature and/or Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, is missing.

Process the return as original. Refer to IRM 21.5.1.5.5 Processing/Reprocessing CII Tax Returns.

Input TC 971 AC 002 to indicate the duplicate return is being reprocessed as the original (to post as TC 150). Use the posted TC 976 date as the transaction date.

Circle out, in red, the word "Amended" and the "X" in the return title.

Prepare a blank Form 1040, U.S. Individual Income Tax Return, or conversion Form 6114, Prior Year and Conversion Form 1040 Edit Sheet, with all relevant tax data.

Reprocess the return as an original. Refer to IRM 21.5.2.4.23, Reprocessing Returns/Documents.

Input TC 971 AC 002 to indicate the amended return is being reprocessed as the original (to post as TC 150) which will release the E– freeze. Use the posted TC 977 date as the transaction date.

Enter CCC "U" when forms or schedules, to support the return entries, are missing.

"G" code the Form 1040-X.

Send to Numbering for processing.
Note: This action allows the "E–" freeze to remain on the module awaiting TC 150 posting.

Correspond with the taxpayer using a Letter 418C, Amended/Original Return Unavailable; Copy Requested, to request copies of the original and duplicate amended return.

Suspend case for 40 days; 70 days for overseas taxpayers.

Request TC 976/977 DLN.

If unable to secure the return after the two previous requests, input another request as "Special Search" using Form 2275, Records Request, Charge and Recharge

Send a Letter 418C, to the taxpayer to request copies of the original and duplicate amended return.

Suspend case for 40 days; 70 days for overseas taxpayers.

Prepare a dummy return.

Use the DLN of the TC 976 or 977 to post a TC 150 and release the freeze. See IRM 21.5.2.4.23, Reprocessing Returns/Documents, for information on reprocessing returns.

Prepare a dummy return, with a tax liability equal to the credits.

Use the DLN of the TC 976 or 977. See IRM 21.5.2.4.23, Reprocessing Returns/Documents, for information on reprocessing returns.

Prepare a dummy return with a new DLN to post a TC 150 and release the freeze.

Input TC 971 AC 002 to release the E- freeze and prevent the issuance of an erroneous "-A" freeze. See IRM 21.5.2.4.23, Reprocessing Returns/Documents, for information on reprocessing returns.

Input a third request as a "Special Search" using Form 2275, Records Request, Charge and Recharge. For information on where to fax Form 2275, refer to Who/Where Tab, then click on the Files Contact Listing to research the fax number of the file location needed.

Send a Letter 418C, Amended/Original Return Unavailable; Copy Requested, to the taxpayer.

Suspend the case for 40 days; 70 days for overseas taxpayers.

If no response is received, follow No Consideration procedures for the claim and send a Letter 916C, Claim Incomplete for Processing; No Consideration. Refer to IRM 21.5.3.4.6.3, No Consideration Procedures, for more information.

Verify the income reported on the two returns using CC IRPTR.

Determine why the duplicate return was filed.

Make adjustments to the return if needed.

Do not request the tax returns, MFTRA U (Numident), or TRPRT prints.

Notate your research in the Case Notes section of CII for example: "Researched CC TRDBV, CC IRPTRL and CC IMFOL."

Research account for related cases and documents and link to case.

Use CC REQ77 to input the TC 971 AC 522 on CC ENMOD. See Exhibit 25.23.2-10, IMF Only TC 971 AC 522 Tax-Related Identity Theft, Case Status (Initial Claim/Suspicion), for additional information.

Change the category code to either IDT1 (taxpayer identified identity theft) or IDT3 (IRS identified identity theft) and update the program number as appropriate.

Mark the case as statute searched and reassign the case to Identity Theft. See AM Site Specialization Temporary Holding Numbers.

Reassign the case to Injured Spouse. See AM Site Specialization Temporary Holding Numbers.

Use category DMFC.

Update the program code to 97140.

Refer to IRM 21.4.6.5.2, Injured Spouse Inquiries, for additional information.

Use CC NAMES, CC INOLE, or CC ATINQ to locate the correct account.

Request CC IMFOL for any newly found TIN.

Do not complete a Form e-4442 / 4442, Inquiry Referral.

Advise the caller they might be receiving a letter and they have to complete the attached questionnaire and return it to the address on the notice.

Complete a Form e-4442 / 4442 and fax it to the site with the multiple (DUPTIN) filing condition control or attach to the Correspondence Imaging Inventory (CII) case if you have CII access. See IRM 21.3.5.4.2.1.1, Preparing an e-4442 / 4442, for additional information.

Advise the caller they should be receiving a letter within 30 days and they must complete the questionnaire and return it to the address on the notice.

Complete a Form e-4442 / 4442 and fax it to the site with the multiple (DUPTIN) filing condition control or attach to the CII case if you have CII access. See IRM 21.3.5.4.2.1.1, Preparing an e-4442 / 4442, for additional information.

Advise the caller to send a Form 14039, IRS Identity Theft Affidavit.

Input a TC 971 AC 522 on CC ENMOD with a Tax Administration Source CodePNDCLM in the MISC field. For additional information on TC 971 IDT indicators, refer to IRM 25.23.2.4.4, Initial Allegation or Suspicion of Tax-Related Identity Theft - IMF Identity Theft Indicators.

Do not release the freeze.

Prepare a Form e-4442 / 4442 and forward to the area that last had the case.

Refer to IRM 21.6.1.5.3.1, Married Filing Separate, Single, or Head of Household to Married Filing Joint and Both Taxpayers Previously Filed, and IRM 21.6.1.7.2, Command Code DDBCK, for additional information.

If all the income from the FS 1/3/4 return is reported on the FS 2/6 return, back out the FS 1/3/4 return on the common taxpayer TIN. If refund was issued on the FS 1/3/4, move the refund to the joint return. Notify the taxpayer of the action taken on the account by using a Letter 673C, Duplicate Returns Filed; Adjustment or Refund Explained.

If any of the income on the FS 1/3/4 return was not reported on the FS 2/6 return, refer the case to Exam via CAT-A for deficiency procedures, see note above. Do not back out the FS 1/3/4 return.

If the difference in net tax liability is below the threshold for referral to Exam for deficiency procedures, back out the FS 1/3/4 return. Use the Letter 673C, Duplicate Returns Filed; Adjustment or Refund Explained, to notify the taxpayer of the actions taken on the account and inform the taxpayer that a Form 1040-X must be filed if changes are needed to the FS 2/6 return.

The DUPTIN return (FS 1/3/4) is the correct filing and was filed prior to the due date or

filed after the due date and the common taxpayer has provided documentation to support the marriage was not legal for federal tax purposes, refer to IRM 21.6.1.5.7, Married Filing Jointly or Married Filing Separately is Invalid or Filed with Incorrect Status, for additional information.

Refer the primary taxpayer on the joint return to Exam via CAT-A (CAT-A CP 36F) for deficiency procedures.

If the difference in net tax liability is below the threshold for referral to Exam for deficiency procedures, change the filing status on the joint return to married filing separate unless additional information supports another filing status. Remove the name and TIN of the common taxpayer from the account. Do not change any tax or credits on the return.

Release the refund on the FS 1/3/4 using a Posting Delay Code (PDC).

If the refundable or non-refundable credits on the joint return belong to the common taxpayer, erroneous refund procedures should be researched. Refer to IRM 21.4.5.5, Erroneous Refund Categories and Procedures, for additional information. For a list of refundable and non-refundable credits refer to IRM 21.6.3.4.1, Non-Refundable Credit Procedures, and IRM 21.6.3.4.2, Refundable Credits.

Send a letter to the primary taxpayer on the joint return stating the filing status was changed because our records indicate the incorrect filing status was used on the return. Inform the taxpayer a Form 1040-X may need to be filed.

Compare return information to verify if all income reported on the DUPTIN return was reported on the joint return.

If all income was reported, disallow the claim in full, refer to IRM 21.6.1.5.5, Married Filing Joint to Married Filing Separate, Single, or Head of Household Procedures, and send Letter 105C, Claim Disallowed. Back out the DUPTIN return.

If not all income was reported, the joint return must be assessed using deficiency procedures. Refer the case to Exam via CAT-A as a "CAT-A CP 36 F."

If the difference in net tax liability is below the threshold for referral to Exam for deficiency procedures, back out the FS 1/3/4 return. If a refund was issued on the FS 1/3/4, move the refund to the joint return. For additional information refer to IRM 21.5.2.4.23.10, Moving Refunds. Notify the taxpayer by using the Letter 105C, Claim Disallowed, the FS 1/3/4 was not accepted.

Follow procedures in IRM 21.6.1.5.7, Married Filing Joint or Married Filing Separate is Invalid or Filed with Incorrect Status, (3), if the taxpayer indicates fraud or forgery.

If the taxpayer does not indicate fraud or forgery and does not meet the criteria for Exam as stated in note above, release the refund on the FS 1/3/4 return using a PDC.

Change the filing status on the joint return to married filing separate unless additional information supports another filing status. Remove the name and TIN of the common taxpayer from the account. Do not change any tax or credits on the return. If the credits on the joint return belong to the secondary taxpayer, erroneous refund procedures may need to be followed. Refer to IRM 21.4.5.5, Erroneous Refund Categories and Procedures, for additional information. For a list of refundable and non-refundable credits refer to IRM 21.6.3.4.1, Non-Refundable Credit Procedures, and IRM 21.6.3.4.2, Refundable Credits.

If any of the FS 1/3/4 refund was applied to the joint return due to a balance due return, reverse the offsets.

Send a letter to the primary taxpayer on the joint return stating the filing status was changed because our records indicate the incorrect filing status was used on the return. Inform the taxpayer that a Form 1040-X may need to be filed.

Send a letter advising the taxpayer to file a Form 14039, Identity Theft Affidavit, and return it within 40 days. Leave the control base open.

If the Form 14039 is not received within 40 days, follow the procedures below:

If all income on the FS 1/3/4 return was not reported on the FS 2/6 return, refer the case to Exam via CAT-A for deficiency procedures, see note above. Do not back out the FS 1/3/4 return.

If the difference in net tax liability is below the threshold for referral to Exam for deficiency procedures, back out the return. If refund was issued on the FS 1/3/4, move the refund to the joint return. Use the Letter 673C, Duplicate Returns Filed; Adjustment or Refund Explained, to notify the taxpayer of the actions taken on the account and inform the taxpayer that a Form 1040-X must be filed if changes are needed to the FS 2/6 return.

Compare the data on the FS 1/3/4 return to the joint return to verify income/withholding is reported

If all income is reported, back out the FS 1/3/4 and notify the taxpayer of the actions taken on the account by sending the Letter 673C, Duplicate Returns Filed; Adjustment or Refund Explained.

If any of the income on the FS 1/3/4 return was not reported on the FS 2/6 return, refer the case to Exam via CAT-A for deficiency procedures. Do not back out the FS 1/3/4 return.

If the difference in net tax liability is below the threshold for referral to Exam for deficiency procedures:

Compare the data on the FS 1/3/4 return to the joint return to verify income/withholding is reported

If all the income is reported, back out the FS 1/3/4 and notify the taxpayer of the actions taken on the account by sending the Letter 673C, Duplicate Returns Filed; Adjustment or Refund Explained.

If all income was not reported, back out the FS 1/3/4 return completely, and send the Letter 916C, Claim Incomplete for Processing; No Consideration.

Back out the FS 1/3/4. Refer to IRM 21.6.1.5.3.1, Married Filing Separate, Single, or Head of Household to Married Filing Joint and Both Taxpayers Previously Filed, and IRM 21.6.1.7.2, Command Code DDBCK, for additional information.

Send Letter 673C, informing the taxpayer of the actions taken on the account.

Thorough research should be completed to determine the taxpayer’s intent.

Research tax years prior and after the tax year of the case.

If the income on the FS 1/3/4 return was not reported on the FS 2/6 return, refer the case to Exam via CAT-A for deficiency procedures. Do not back out the FS 1/3/4 return.

If the difference in net tax liability is below the threshold for referral to Exam via CAT-A for deficiency procedures, and the taxpayer has made payments on the FS 1/3/4:

Refer to IRM 21.6.1.5.3.1, Married Filing Separate, Single, or Head of Household to Married Filing Joint and Both Taxpayers Previously Filed, and IRM 21.6.1.7.2, Command Code DDBCK, for additional information.

Back out FS 1/3/4 return on the common taxpayer TIN if all the income is reported on the joint return. If the taxpayer received a refund move the refund to the joint return. Refer to IRM 21.5.2.4.23.10, Moving Refunds, for additional information. Notify the taxpayer of the action taken on the account by using a Letter 673C, Duplicate Returns Filed; Adjustment or Refund Explained. Release the refund on the FS2 return using a Posting Delay Code (PDC) if applicable, refer to IRM 21.5.8.4.6, Posting Delay Code.

If income on FS 1/3/4 return was not reported on the FS 2/6 return, refer the case to Exam via CAT-A for deficiency procedures. Do not back out the 1/3/4 return.

If the difference in net tax liability is below the threshold for referral to Exam for deficiency procedures, back out the FS 1/3/4, and move the refund to the joint return. Notify the taxpayer by using a Letter 673C that a Form 1040-X should be filed if changes are needed to the FS 2/6 return. Release the refund using a PDC if applicable.

Compare the income on the joint return to the income on the separate return. If there is income on the joint not reported on the FS 1/3/4, verify if it meets 25 percent or more omission and ≡ ≡ ≡ ≡ or more net tax increase/decrease. If it does meet the 25 percent omission and the ≡ ≡ ≡ ≡ ≡ or more refer to Exam via CAT-A.

If the joint return meets the threshold for deficiency procedures per note above, refer to Exam (CAT-A CP36 F).

If the difference in net tax liability is below the threshold for referral to Exam via CAT-A for deficiency procedures, change the filing status on the joint return to married filing separate, unless additional information supports another filing status. Remove the name and TIN of the common taxpayer from the return. Do not change any tax or credits on the return. Release refund using a PDC.

Send the Letter 105C informing the primary taxpayer that the IRS has accepted the return, but has changed the taxpayer’ s filing status from MFJ to MFS because the time to make the joint election has expired. Refer to IRM 21.5.3.4.6.1, Disallowance and Partial Disallowance Procedures, for additional information. Inform the taxpayer that a Form 1040-X may need to be filed. The refund should be released on the primary taxpayers account.

Refer the primary taxpayer to Exam via CAT-A (CAT-A CP 36 F) for deficiency procedures.

If the difference in net tax liability is below the threshold for referral to Exam for deficiency procedures, change the filing status on the joint return to married filing separate unless additional information supports another filing status. Remove the name and TIN of the common taxpayer from the joint return. Do not change any tax or credits on the return. Release the refund on the FS 2 return using a PDC.

Send a letter to the primary taxpayer on the joint return notifying the filing status was changed because our records indicate the incorrect filing status was used on the return. Inform the taxpayer that a Form 1040-X may need to be filed. Caution: In the letter, do not inform the primary taxpayer how the information was received to change the joint return.

When changing a joint return to a FS 3, research the account to verify if any offsets from the spouse’s returns were made to pay on the balance due. If there are offsets, reverse and place back on the spouse’s account to refund.

Send a letter advising the taxpayer to file a Form 14039, Identity Theft Affidavit, and return it within 40 days. Leave the control base open.

If the Form 14039 is not received within 40 days, then follow the procedures below:

If all income on the FS 1/3/4 return was not reported on the FS 2/6 return, refer the case to Exam via CAT-A for deficiency procedures.Do not back out the FS 1/3/4 return.

If the difference in net tax liability is below the threshold for referral to Exam for deficiency procedures, back out the FS 1/3/4 and move the refund if present to the joint return. Use the Letter 673C to notify the taxpayer of the actions taken on the account and inform the taxpayer that a Form 1040-X must be filed if changes are needed to the FS 2/6 return. Release the refund on the FS 2 return using a PDC if applicable.

Follow procedures in IRM 21.6.1.5.7, Married Filing Joint or Married Filing Separate is Invalid or Filed with Incorrect Status, (3), if the taxpayer indicates fraud or forgery.

If the taxpayer does not indicate fraud or forgery, and/or the difference in net tax liability is below the threshold for referral to Exam via CAT-A for deficiency procedures, change the filing status on the joint return to married filing separate unless additional information supports another filing status. Remove the name and TIN from the joint return. Do not change any tax or credits on the return.

When changing a joint return to a FS 3, research the account to verify if any offsets from the spouse’s returns were made to pay on the balance due. If there are offsets, reverse and place back on the spouse’s account to refund.

Release the refund on the FS 2/6 unless the refund statute has expired using a PDC. If the statute has expired, transfer the refund to excess.

Send a letter to the primary taxpayer on the joint return stating the filing status was changed because our records indicate the incorrect filing status on the return. Inform the taxpayer that a Form 1040-X may need to be filed.

Compare the income on the joint return to the income on the separate return.

If the common taxpayer’s income on the joint return was not reported on separate return, refer the case to Exam via CAT-A for deficiency procedures.

If the difference in net tax liability is below the threshold for referral to Exam for deficiency procedures, change the filing status on the joint return to married filing separate unless additional information supports another filing status. Remove the common taxpayer’s name and TIN from the joint return. Do not change any tax or credits on the return.

If the difference in net tax liability is below the threshold for referral to Exam for deficiency procedures, release the refund using a PDC.

Send a letter to the primary taxpayer on the joint return stating the filing status was changed because our records indicate the incorrect filing status was used on the return. Inform the taxpayer that a Form 1040-X may need to be filed.

Compare figures on both returns to verify they are the same.

If same, back out DUPTIN return.

If figures are not the same, refer to IRM 21.6.7.4.13, Return for Each Form W-2 and/or Form 1099, to adjust the filing that posted first to include any unclaimed income, withholding, etc. shown on the second return.

When comparing returns remember to check for additional exemptions. If needed, adjust the exemptions on the account.

Input adjustment on account where second return posted to back it out; use Hold Code 4. For additional information on inputting adjustments, refer to IRM 21.6.7.4, Adjusting Individual Tax Accounts Procedures.

Notify the taxpayer whose information is changed of the actions taken on the account by sending the Letter 673C, Duplicate Returns Filed; Adjustment or Refund Explained.

Correspond with the common taxpayer to determine if taxpayer filed both returns. Send Letter 31C.

Send Letter 31C to both addresses as shown on the DUPTIN and the X-Ref returns, if different. Address correspondence to the common taxpayer only. Send correspondence under the common taxpayers TIN only.

If the taxpayer is due a refund, advise the refund is held until the matter is resolved.

Suspend the case for 40 days; 70 days for overseas taxpayers.

Follow procedures in IRM 21.6.1.5.7, Married Filing Joint or Married Filing Separate is Invalid or Filed with Incorrect Status, (3), if the taxpayer indicates fraud or forgery.

If the taxpayer does not indicate fraud or forgery, refer the primary taxpayer on the invalid return to Exam via CAT-A for deficiency procedures per (1) above.

If the difference in net tax liability is below the threshold for referral to Exam for deficiency procedures, change the filing status on the joint return to married filing separate, unless the additional information supports another filing status. Remove the name and TIN of the common taxpayer from the return. Do not change any tax or credits on the return. Release the refund using a posting delay code.

Send a letter to the primary taxpayer on the joint return that the common taxpayer stated they did not file, notifying them that our records indicate the incorrect filing status was used on the return. Inform the taxpayer that a Form 1040-X may need to be filed.

Start with the AGI from Form 1040/ 1040-SR/1040-NR.

Subtract the standard/itemized deductions from Form 1040/1040-SR/1040-NR.

Subtract the “net capital gain”- which is the smaller of Schedule D, line 15 or line 16, unless either line 15 or 16 is blank or a loss, in which case the net capital gain is $0.00.

Subtract any qualified dividends from Form 1040/1040-SR/ 1040-NR.

Multiply the resulting amounts by 20 percent (.20)- this is the taxable income limitation.

Start with the AGI from Form 1040/Form 1040-NR.

Subtract the standard/itemized deduction from Form 1040/1040-SR/1040-NR.

Subtract the “net capital gain”- which includes any positive amounts reported as capital gain distributions from Form 1040/1040-SR/1040-NR.

Subtract any qualified dividends from Form 1040/1040-SR/1040-NR.

Multiply the resulting amounts by 20 percent (.20)- this is the taxable income limitation.