Reference Code
Status Description IRM Refund paper check See IRM 21.4.1.3.4, Refund Issued But, Lost, Stolen, mailed more than 4 weeks Destroyed or Not Received ago No data, taxpayer filed paper return more than 6 See IRM 21.4.1.3.1.1, Return Not Found weeks ago No data, taxpayer filed electronic return more than See IRM 21.4.1.3.1.1, Return Not Found 3 weeks ago FMS part offset, check mailed more than 4 weeks See IRM 21.4.1.3.2, Return/Refund Located ago FMS part offset, direct deposit more than 1 week See IRM 21.4.1.3.2., Return/Refund Located ago Problem identified; PIRM 21.5.6.4.23 , P- Freeze Freeze Refund delayed liability on another account; V- Freeze IRM 21.5.6.4.34 , V- Freeze more than 8 cycles Refund delayed, bankruptcy on account :-V IRM 21.5.6.4.35 , -V Freeze Freeze, CLOSING-CD-IND is 'Y'; less than 8 weeks Refund delayed, pulled for conduct account analysis review, not within 7 cycles All other conditions not conduct account analysis covered by a status code Refund delayed, pulled for conduct account analysis review, within 7 cycles Paper return received more than 6 weeks ago; -E Freeze; in review, notice IRM 21.5.6.4.8 , -E Freeze for additional information will be received Electronic return received more than 3 weeks ago; – E Freeze; in review, notice IRM 21.5.6.4.8 , -E Freeze for additional information will be received Paper return received more than 6 weeks ago; – Q Freeze; in review, notice IRM 21.5.6.4.25 , -Q Freeze for additional information will be received Electronic return received more than 3 weeks ago; -Q IRM 21.5.6.4.25 , -Q Freeze Freeze; in review, notice
1001
1101
1102
1021
1061 1121 1141
1161
1181 1201 1221
1241
1242
1261
1262
Reference Code
Status Description IRM for additional information will be received Fact of Filing Electronic return received more than See IRM 21.4.1.3.1.2, Return Found/Not Processed 3 weeks ago; no other information Refund delayed, liability on IRM 21.5.6.4.34 , V- Freeze another account; V- Freeze Refund withheld for part/full payment of IRM 21.5.6.4.34 , V- Freeze another tax liability; VFreeze Refund withheld for part/full payment of IRM 21.5.6.4.34 , V- Freeze another tax liability; VFreeze Refund withheld for part/full payment of IRM 21.5.6.4.34 , V- Freeze another tax liability; VFreeze Refund delayed bankruptcy on account; -V IRM 21.5.6.4.35 , -V Freeze Freeze; more than 8 weeks Refund delayed, SSN, ITIN or Name mismatch with IRM 21.5.6.4.13 , I- Freeze SSA/IRS; return posted to Invalid Segment Taxpayer is advised their Check account to determine if the taxpayer changed their refund check was returned address online. If address is changed, advise taxpayer undelivered by the Postal their request is being processed. Service. Taxpayer is If taxpayer did not change their address, follow provided the option to instructions in IRM 21.4.3.4.3, Undeliverable Refund update their address Checks. online. Refund delayed, return See IRM 21.4.1.3.1.2, Return Found/Not Processed Unpostable Direct Deposit between 1 and 2 weeks ago, check See IRM 21.4.1.4.7.1, Direct Deposit of Refunds with bank, file check claim Direct Deposit more than 2 weeks ago, check with See IRM 21.4.1.4.7.1, Direct Deposit of Refunds bank, file check claim No data, paper return taxpayer filed more than 6 IRM 21.5.6.4.13 , I- Freeze weeks ago; TIN not validated No data, taxpayer filed See IRM 21.4.1.3.1.1, Return Not Found electronic return more than
1301
1341
1361
1381
1401
1421
1441
1461
1481 1501
1502
1521
1522
Reference Code
Status Description IRM
3 weeks ago; TIN not validated Taxpayer's check returned undelivered by the Postal Service and taxpayer does not meet Internet Refund 2007/2008 Fact of Filing (IRFOF) Analyze account and take appropriate action. eligibility. For example account may have an additional liability, or a freeze code other than S-. Taxpayer's check returned undelivered by the Postal Service and taxpayer does not meet IRFOF eligibility. 2009 IRM 21.4.3.4.3, Undeliverable Refund Checks Taxpayer does not pass disclosure through IRFOF due to lack of data on IRFOF. Paper return taxpayer filed 8001 more than 6 weeks ago, Conduct account analysis. failed authentication Electronic return taxpayer 8002 filed more than 3 weeks Conduct account analysis. ago, failed authentication Taxpayer accessed Refund Status using a secondary TIN. Refund 9001 Analyze account and follow appropriate IRM. Status could not be returned. Get a Primary TIN Reference Code for all 9021 Analyze account and follow appropriate IRM math error conditions Math error on return. Direct 9022 deposit more than 1 week Analyze account and follow appropriate IRM ago Math error on return. Refund paper check 9023 Analyze account and follow appropriate IRM mailed more than 4 weeks ago Math error on return. 9024 Balance due more than Analyze account and follow appropriate IRM $50
Exhibit 21.4.1-5 (05-05-2008) Internet Refund Economic Stimulus Payment Reference Codes
Reference Code
Status Description Action Direct deposit issued more See IRM 21.4.1.4.7.1, Direct Deposit of Refunds & IRM than 5 days ago; IRS or 21.4.6, Refund Offset FMS offset Direct deposit issued more See IRM 21.4.1.4.7.1, Direct Deposit of Refunds than 5 days ago Paper check issued more See IRM 21.4.1.3.4, Refund Issued But, Lost, Stolen, than 4 weeks ago; IRS or Destroyed or Not Received & IRM 21.4.6, Refund Offset FMS offset Paper check issued more See IRM 21.4.1.3.4, Refund Issued But, Lost, Stolen, than 4 weeks ago Destroyed or Not Received Direct deposit; payment (Credit Reference Number (CRN) 338) reduced based See IRM 21.6.3.6.3, Economic Stimulus Payment (ESP) on 2007 qualifying income Computation & IRM 21.4.6, Refund Offset or limited to 2007 tax liability); IRS or FMS offset Direct deposit; payment (CRN 338) reduced based See IRM 21.6.3.6.3, Economic Stimulus Payment (ESP) on 2007 qualifying income Computation or limited to 2007 tax liability Paper check; payment (CRN 338) reduced based See IRM 21.6.3.6.3, Economic Stimulus Payment (ESP) on 2007 qualifying income Computation & IRM 21.4.6, Refund Offset or limited to 2007 tax liability; IRS or FMS offset Paper check; payment (CRN 338) reduced based See IRM 21.6.3.6.3, Economic Stimulus Payment (ESP) on 2007 qualifying income Computation or limited to 2007 tax liability Direct deposit; payment (CRN 338) reduced based on 2007 qualifying income or limited to 2007 tax See IRM 21.6.3.6.3, Economic Stimulus Payment (ESP) liability; taxpayer did not Computation & IRM 21.4.6, Refund Offset qualify for qualifying child portion (CRN 257); IRS or FMS offset Direct deposit; payment (CRN 338) reduced based on 2007 qualifying income See IRM 21.6.3.6.3, Economic Stimulus Payment (ESP) or limited to 2007 tax Computation liability; TP did not qualify for qualifying child portion (CRN 257) Paper check; payment (CRN 338) reduced based See IRM 21.6.3.6.3, Economic Stimulus Payment (ESP) on 2007 qualifying income Computation & IRM 21.4.6, Refund Offset or limited to 2007 tax liability; and TP did not
1603 1604 1607 1608
1609
1610
1611
1612
1613
1614
1615
Reference Code
Status Description Action qualify for qualifying child portion (CRN 257); IRS or FMS offset Paper check; payment (CRN 338) reduced based on 2007 qualifying income or limited to 2007 tax liability; and TP did not qualify for qualifying child portion (CRN 257) Direct deposit; payment (CRN 338) reduced based on 2007 qualifying income or was limited to 2007 tax liability; and qualifying child portion (CRN 257) reduced or eliminated due to invalid dependent TIN; IRS or FMS offset Direct deposit; payment (CRN 338) reduced based on 2007 qualifying income or limited to 2007 tax liability; and qualifying child portion (CRN 257) reduced or eliminated due to invalid dependent TIN Paper check; payment (CRN 338) reduced based on 2007 qualifying income or limited to 2007 tax liability; and qualifying child portion (CRN 257) reduced or eliminated due to invalid dependent TIN; IRS or FMS offset Paper check; reduced based on 2007 qualifying income or was limited to 2007 tax liability; and qualifying child portion (CRN 257) reduced or eliminated due to invalid dependent TIN; IRS or FMS offset Direct deposit; qualifying child portion (CRN 257) reduced or eliminated due to invalid dependent TIN;
1616
See IRM 21.6.3.6.3, Economic Stimulus Payment (ESP) Computation
1617
See IRM 21.6.3.6.3, Economic Stimulus Payment (ESP) Computation ; IRM 21.6.3.6.2, Qualifications & IRM 21.4.6, Refund Offset
1618
See IRM 21.6.3.6.3, Economic Stimulus Payment (ESP) Computation & IRM 21.6.3.6.2, Qualifications
1619
See IRM 21.6.3.6.3, Economic Stimulus Payment (ESP) Computation ; IRM 21.6.3.6.2, Qualifications & IRM 21.4.6, Refund Offset
1620
See IRM 21.6.3.6.3, Economic Stimulus Payment (ESP) Computation & IRM 21.6.3.6.2, Qualifications
1621
See IRM 21.6.3.6.2, Qualifications & IRM 21.4.6, Refund Offset
Reference Code
Status Description Action IRS or FMS offset Direct deposit; qualifying child portion (CRN 257) reduced or eliminated due to invalid dependent TIN Paper check; qualifying child portion (CRN 257) reduced or eliminated due to invalid dependent TIN; IRS or FMS offset Paper check; qualifying child portion (CRN 257) reduced or eliminated due to invalid dependent TIN Direct deposit; adjusted gross income exceeds maximum amount allowable to receive full stimulus payment; IRS or FMS offset Direct deposit; AGI exceeds maximum amount allowable to receive full stimulus payment Paper check; AGI exceeds maximum amount allowable to receive full stimulus payment; IRS or FMS offset Paper check; AGI exceeds maximum amount allowable to receive full stimulus payment Direct deposit; AGI exceeds maximum amount allowable to receive full stimulus payment; qualifying child portion (CRN 257) reduced or eliminated due to invalid dependent TIN; IRS or FMS offset Direct deposit; AGI exceeds maximum amount allowable to receive full stimulus payment; qualifying child portion (CRN 257) reduced or eliminated due to invalid dependent TIN Paper check; AGI exceeds maximum amount allowable to receive full stimulus
1622
See IRM 21.6.3.6.2, Qualifications
1623
See IRM 21.6.3.6.2, Qualifications & IRM 21.4.6, Refund Offset
1624
See IRM 21.6.3.6.2, Qualifications
1627
See IRM 21.6.3.6.3, Economic Stimulus Payment (ESP) Computation & IRM 21.4.6, Refund Offset
1628
See IRM 21.6.3.6.3, Economic Stimulus Payment (ESP) Computation
1631
See IRM 21.6.3.6.3, Economic Stimulus Payment (ESP) Computation & IRM 21.4.6, Refund Offset
1632
See IRM 21.6.3.6.3, Economic Stimulus Payment (ESP) Computation
1635
See IRM 21.6.3.6.3, Economic Stimulus Payment (ESP) Computation ; IRM 21.6.3.6.2, Qualifications & IRM 21.4.6, Refund Offset
1636
See IRM 21.6.3.6.3, Economic Stimulus Payment (ESP) Computation & IRM 21.6.3.6.2, Qualifications
1639
See IRM 21.6.3.6.3, Economic Stimulus Payment (ESP) Computation ; IRM 21.6.3.6.2, Qualifications & IRM 21.4.6, Refund Offset
Reference Code
Status Description Action payment; qualifying child portion (CRN 257) reduced or eliminated due to invalid dependent TIN; IRS or FMS offset Paper check; AGI exceeds maximum amount allowable to receive full stimulus payment; qualifying child portion (CRN 257) reduced or eliminated due to invalid dependent TIN All other conditions not covered by a reference code Stimulus payment delayed due to freeze condition Stimulus payment returned by as undeliverable by the US Postal Service
1640
See IRM 21.6.3.6.3, Economic Stimulus Payment (ESP) Computation & IRM 21.6.3.6.2, Qualifications
1646 1647 1648
Analyze account and take appropriate action. See IRM 21.5.6.4, Freeze Code Procedures See IRM 21.6.3.6.9, Address Issues