(1) This transmits revised IRM 21.4.6, related to Refund Inquiries, Refund Offsets procedures. 21.4.6.5.33.5 Unemployment Compensation Exclusion due to American Rescue Plan Act (ARPA) of 2021.21.4.6.5.33.3 Injured Spouse Allocation/Recovery Rebate Credit (RRC).21.4.6.5.33.2 Non-Filer Returns for Economic Impact Payments (EIPs).21.4.6.5.33 Economic Impact Payments (EIPs).21.4.6.5.32 Erroneous Offset Overpayments to Limited Liability Companies (LLC).21.4.6.5.31.1 Excess Advance Premium Tax Credit Repayment.21.4.6.5.30 Shared Responsibility Payment (SRP).21.4.6.5.29 Making Work Pay and Government Retiree Credits - Schedule M.21.4.6.5.28.1 First-Time Homebuyer Credit Recapture.21.4.6.5.28 First-Time Homebuyer Credit.21.4.6.5.27.1 Injured Spouse Allocation/Recovery Rebate Credit (RRC).21.4.6.5.27 Injured Spouse Allocation/Stimulus Payment.21.4.6.5.26 Injured Spouse Allocations/Telephone Excise Tax Refund (TETR).21.4.6.5.25 Non-Master File Child Support.21.4.6.5.22.1 Injured Spouse Returned Refunds.21.4.6.5.21 CP 29 E– Freeze Injured Spouse Allocations.21.4.6.5.18 Scrambled SSN Cases with TOP Offsets.21.4.6.5.17 Mixed Entity Cases with TOP Offsets.21.4.6.5.15.1 Bankruptcy Cases Involving TOP Offset.21.4.6.5.15 Bankruptcy Cases Involving Tax Offset.21.4.6.5.14 TOP Source and Reason Codes.
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21.4.6.5.12.2 Manual Reversal of TOP Offset.21.4.6.5.12.1 Input of TOP Offset Reversals Reference Number (RN) 766 with OTN.21.4.6.5.12 TOP Offset Reversals with Adjustments.21.4.6.5.10.6 Issuing the Injured Spouse Refund.21.4.6.5.10.5 Injured Spouse Refund-Tax Offset.21.4.6.5.10.4 Injured Spouse Refund-TOP Offset.21.4.6.5.10.3 Determining the Injured Spouse Refund.21.4.6.5.10.2 Allocation of Earned Income Tax Credit (EITC).21.4.6.5.10 Allocation of Injured Spouse Form 8379.21.4.6.5.9 Community Property Allocation.21.4.6.5.8.8 Form 8379 Unsigned and Filed Without Original Return.21.4.6.5.8.7 Incomplete Form 8379 Signed or Filed with Original Return.21.4.6.5.8.3 Processing of Form 8379 Injured Spouse Allocation.21.4.6.5.8 Form 8379 Injured Spouse Allocation.21.4.6.5.7.2 Unallowable TOP Offset Reversals.21.4.6.5.7.1 Allowable TOP Offset Reversals.21.4.6.5.7 Reasons to Reverse TOP Offset.21.4.6.5.3 Congressional Correspondence.21.4.6.5.1 Taxpayer Inquiries on TOP Offset.21.4.6.4.2.12 TOP Offsets Involving ID Theft and ID Theft with Fraudulent Returns.21.4.6.4.2.11 Netting TOP Offsets and Reversals.21.4.6.4.2.10 TC 899, Reversal or Agency Refund of TOP Offset.21.4.6.4.2.9 TC 766 with OTN TOP Offset Reversal.21.4.6.4.2.3 BMF and Civil Penalty TOP Offsets.21.4.6.4.2.1 TOP Offset Bypass Indicator (BPI).21.4.6.4.2 Treasury Offset Program (TOP) Offset.21.4.6.3 Disclosure and Retention Records.21.4.6.1.5 Related Resources, Taxpayer Bill of Rights (TBOR) and Civil Rights.
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