Sometimes the 1040X Unit will receive Forms 1040 attached to Form 1040X. Determine if the attached Form 1040 and Form 1040X is for the same or different tax period.

Research for a TC 150 for the tax period indicated on the return. If the figures on the return or the data on IDRS support a different tax period for either the Form 1040 or Form 1040X, edit the correct tax period onto the appropriate return.

If no TC 150 has posted on TXMOD/IMFOL for the same tax period, research TRDBV.

If the Form 1040 is for a different tax period than the Form 1040X and:

If no TC 150 has posted for the same tax period, take the following action based on the chart below.

If a TC 150 has posted for the same tax period, staple the Form(s) 1040 behind the Form 1040X and continue processing.

There may be cases in which the taxpayer will attach one of the following forms to the Form 1040 or 1040X. If the Form 1040X includes a Form 1040 for back-up information, follow the instructions below for E-file documents attached to Form 1040X if applicable.

The -A Freeze is set when a duplicate return (Transaction Code (TC) 976), subsequent return (TC 977) or a TC 971 with Action Code (AC) 010 or 012-015 amended return posts to an account.

Research IMFOL/TXMOD for an open control base of DUPF. This represents a duplicate filing condition. If present, refer as CIS/AM.

If there is no indication of a duplicate filing condition, continue to process

A true duplicate condition occurs when the taxpayer files two 1040 series returns for the same tax year. Often the taxpayer will send in a Form 1040/A/EZ with a notation of "Duplicate" , "Copy" , "Substitute" , "Amended " , " Corrected" , "Revised" , "Superseding " , or "Tentative" , "CIS Imaged" , or attaches a copy of a previously filed return.

Research using CC's TXMOD, IMFOL, RTVUE (per return) or TRDBV for a TC 150 for the tax year of the return. If the figures or data from TXMOD support a different tax period, circle out the incorrect tax period and edit the correct tax period onto the return.

When a TC 150 has posted, research IDRS for any differences between RTVUE and the Form 1040. Taxpayers will attempt to amend their return using a 1040 as opposed to the Form 1040X. There will be a TC 150 on the account indicating an original return has already posted. Many times the taxpayer provides clues such as writing amended, change, copy or something similar on the 1040 as an alert that this is a change or it is a true duplicate. Usually the filing situation can be identified as some of the income, credit, exemption or deduction information will match or not match.

Other taxpayers will file a paper 1040 because somebody has already filed under their SSN and they have been rejected by electronic filing or they always file by paper and they do not realize at this juncture somebody has filed electronically using their SSN. If the taxpayer has been rejected electronically usually they will provide an explanation as to why they are filing a paper return.

Caution should be used in adjusting an account with the TC 150 already posted. Below is a list of information to help in determining whether the tax returns were filed by the same taxpayer or by 2 different taxpayers. Keep in mind we have identity theft, but we also have taxpayers that transpose SSNs and file paper returns mistakenly under other’s SSNs. These 2 classes of returns definitely need to go through the duplicate filing process in original processing and should not be adjusted as amended returns.

When a TC 150 has posted, research IDRS for any differences between RTVUE and the Form 1040. Compare the following items and process accordingly:

If a change has been discovered, follow normal 1040X procedures for routing, corresponding, or adjusting the taxpayer's account.

If there are no changes based on the information provided, the return is a True Duplicate return. Research the return packet for any correspondence that would indicate why the taxpayer is submitting a duplicate filing.

Review the nature of the prior adjustment to determine whether or not the Form 1040X is a duplicate of the posted adjustment or if the taxpayer is requesting an additional action.

Check posted/pending: TC, RC(s), RN, CRN, etc. to determine what was previously adjusted

Compare the following items:

If a change has been discovered, input the adjustment following general processing procedures.

If there are no changes, or the adjustment is same adjustment previously posted, the return is a duplicate. Research the return packet for any correspondence indicating why the taxpayer is submitting a duplicate 1040X.

If the prior posted adjustment and the 1040X reflect a zero change due to the taxpayer having already submitted the adjustment requested on the 1040X then verify that the type of income or credit is not changing. Example: Taxpayer previous filed a 1040X to add a 1099-MISC as other income (RC 021) and is now reporting the income on a Schedule C (RC012) then input a TC 290 for .00 with RC 012 in the first position and 021 in the second to reflect the change.

Do not treat a Form 1040X as classified waste.

Research for a TC 150 on either the primary or secondary taxpayer's account. Use CC NAME to verify the taxpayer has not previously filed under a different TIN for the tax year that you are working. If both taxpayers have a TC 150 posted route to CIS/AM.

For the tax year in which you are working, if one spouse did not previously file a return, adjust the established account of the taxpayer that has filed, to reflect the amended joint return.

Take the following actions on the established (now referred to as the primary) account:

Refer the following to CIS/AM, if any of the following conditions apply to the account of the taxpayer who did not previously file:

When entering a name change to update/correct a joint return filer, ensure the joint names are entered correctly.

The correct method to input name changes are shown below: The "italicized print" indicates the primary taxpayers name control.

The entering of TWO brackets around the PRIMARY taxpayers last name is required when the SECONDARY taxpayers last name is different than the primary taxpayers last name (as in examples b. — e. above). This will reduce unnecessary Unpostable conditions.

The examples above will display on CC ENMOD as follows:

Before shortening taxpayer name(s), all necessary research must be conducted (i.e., CC INOLE, RTVUE, IMFOL, NAMES, NAMEI) under both segments of the Master File.

If the primary and/or secondary name(s) exceed the 35 character/space limit, use the table to correctly reduce the taxpayers name:

When taxpayers file jointly and it is necessary to reduce the taxpayers Name Lines/Name Controls, it is important to retain the first four characters of the secondary taxpayers surname.

If there is a math error(s) on the taxpayer's account then the tax examiner must determine whether or not the 1040X addresses the math error issue. The taxpayer may not specifically address the math error issue in their explanation and/or documentation. There are two types of responses to math errors:

IRC Section 6213(b)(2)(A) allows the taxpayer 60 days from the date of the math error notice (the 23C date) to request abatement of the additional tax specified in the notice. If the request is submitted via U.S. mail, use the postmark date to determine if the response was timely.

Amended returns with math errors present:

If the taxpayer does not address the math error and the account is adjusted a letter of explanation will have to be sent to the taxpayer. Use a 4364 letter with the following fillin: According to our records you were issued a math error notice that changed your original tax figures and calculations. Use paragraphs A,F,Y,0. For the adjustment use SC 1 BS 05.

The amended return would not be considered a reply to a math error notice, if the date of the notice is later than the date the taxpayer signed the amended return.

If the taxpayer submits a 1040X and the only change is a correction to a math error do not use an amended claims date. Use source code 2.

A correction of a math error will NOT receive an amended claims date. However, if a taxpayer is responding to a math error and also claiming an additional change to the original return, two adjustments will be necessary if working the claim 45 days or less from the received date, one without the amended claims date (for the math error issue) and one with the amended claims date (for the non-math error issue). Use Source Code 2 and Hold Code (HC) 4 on the first adjustment (which is the correction to the math error) and a Posting Delay Code (PDC) of 1 on the second. When making the adjustment for the math error response, enter "N" for no source document. When making the adjustment for the non-math error, enter "Y" for a source document. For more information on amended claims date see IRM 3.11.6.9.7

When a math error is issued for an exemption unreliable data may be shown in the exemption field on CC TXMOD, RTVUE, and IMFOL screens. Verify the number of exemptions the taxpayer was allowed during original processing. Divide the total exemption amount shown on RTVUE-PER COMPUTER by the exemption amount for the tax year in question.

See the IF/THEN table below for direction on how handle the different math error situations.

Reason Code selection designates the end of the statement that will be printed on the taxpayers notice. The RC should describe the area(s) of the return affected by the adjustment action. Use all reason codes up to 3. For audit trail purposes, enter a reason code even when no adjustment is made to the account. Exception: Do not enter a reason code if specific instructions direct you not to.

Reason Code Chart, lists the common reason codes used in Submission Processing and the line reference number. The complete list of Reason Codes is contained in Document 6209, IRS Processing Codes and Information.

Source code selection designates which opening statement will be used on a taxpayer's notice.

Enter a"1" for the source code, except when setting a math error. When setting a math error, use "6" . When setting a non-math error use "2" . The source codes are as follows:

Priority Codes must be used to post adjustments to the Masterfile when certain conditions exist. Failure to use the priority code when specified will cause the transaction to unpost.

Use the following priority codes on REQ54 to bypass conditions at Masterfile to force returns to post correctly.

Category Codes are four letter codes to denote the type or source of an adjustment or correspondence case. Unless otherwise specified, Category Code "XRET" is to be used for inputting adjustments with IDRS Command Codes REQ77/ADJ54 for all Forms 1040X.

Category Codes EICX,EICN and EICC are used for updating the DUPOL database using IDRS Command Code DDBCK. See IRM 3.11.6.7.2.

When routing is required, the Category of the case needs to be changed to "MISC" in order to prevent IDRS from recording the case as a closure.

Category codes are listed in Document 6209.

Transaction which cannot post to Masterfile create an open unpostable case on IDRS. The open control base will be in "A" status with category NLUN which will represent the unpostable and will be assigned to the tax examiner who input the unpostable condition. Do not do an ACTON History Follow-up on your open unpostable case.

When an unpostable condition occurs, a Charge-Out sheet (Form 4251) is generated and the case is returned to the responsible employee or appropriate function. If the case is routed to the incorrect function, return the case to the employee shown on the Charge-Out sheet.

Form 4251 will contain an Unpostable Code (UPC) which will identify the condition that caused the transaction to unpost.

Determine the reason for the unpostable based on the " UPC" and/or "TC-S" code on the Charge-Out sheet, IDRS, and/or the return itself. Perform Masterfile Verification to determine if there are any other reasons the return may not be processable. The following website can be used to help in determining the unpostable reason: See The code lookupInput the unpostable code and unpostable reason code in the search field.

Review CC ENMOD for unpostable conditions as this may have caused the adjustment on TXMOD to unpost.

If there is a previous TC 160/161 (late filing penalty) on the account input a TC 160 .00 with your adjustment to by pass the unpostable condition number 179 0.

Cross out the DLN found on the CF 5147.

Use the following tables to take the appropriate corrective action. Be sure to adjust the correct amount and tax period

.

Turn in the Charge-Out sheet to the manager after you have completed the appropriate corrective action, or follow local procedures for the disposition of the charge out sheet.

Use these instructions when adding a dependent exemption or to add a new Form 2441 credit, Form 8863 and/or Schedule EIC.

To add the record, type DUPEDA and the TIN of the person being added (DUPEDANNN-NN-NNNN).

When the edit screen is displayed, enter the record information on the edit screen and then transmit.

When the information is transmitted, the DUPED response screen is displayed to show the updated information.

Use these instructions to remove a dependent exemption or to add a Primary's exemption.

To change a record, use command code DUPED, without a definer, and the TIN of the person being claimed to display all the records for that TIN.

Enter a "C" in the request type field and the record number in the record number field and then transmit. This is equivalent to entering a DUPED with the definer "C" and the record number in line "1" of the command code.

When the edit screen is displayed, enter the appropriate corrected information and then transmit.

When the information is transmitted the display screen returns with the corrected information. The original record is marked as reversed (shown with a dash) and a new record is added showing the updated information.

Use these instructions to delete (reverse) an EITC, Form 2441 or Form 8863 record or when the credit for that exemption is reduced to zero.

When reversing a record, use command code DUPED with the TIN of the exemption for which the action is being taken to delete the record.

Delete records that you created in error.

Enter a "D" in the request type and the record number in the record number field and then transmit. This is equivalent to entering a DUPED with the definer "D" and the record number in line "1" of the command code.

The edit screen is displayed along with a delete confirmation message. Enter "Y" to delete the record, and then transmit. When the information is transmitted the display screen is displayed with the corrected information.

Internal Revenue Code Section 127 allows employers to exclude educational expenses from the employee's taxable income. The maximum annual exclusion is $5,250.

When corresponding, refer to IRM 3.11.6.9 and send either Form 8009-A or a 324C letter. For Form 8009-A, box 25 and for a 324C letter, use paragraphs A, V, Y with the fill-in: " Please provide a copy of your Form W-2 to substantiate your claim for a reduction of wages due to employer provided educational assistance benefits. We will accept a duplicate from your employer or a photocopy."

On November 11, 2003, President Bush signed into law the Military Family Tax Relief Act of 2003. Taxpayers have been instructed to write " Military Family Tax Relief Act" in red in the top margin to identify the cases. See corresponding TCD

One provision of the Act allows the filer to exclude the gain on the Sale of a Personal Residence for a home sale after May 6, 1997. Route claims for this exclusion marked "Military Family Tax Relief Act" to AM. Any claim received after November 10, 2004 for tax periods 1997 through 2001 are to be disallowed. Do not send these prior year claims to Statute. Route Tax Year 1997 and subsequent to AM for processing.

Beginning in Tax Year 2003, Reservists who stayed overnight more than 100 miles from home for a drill or meeting may deduct unreimbursed travel expenses. For Tax Year 2006 and subsequent, it is claimed on the Form 2106 and reported on Line 24 of Form 1040. Process using RC 030 .

Nondeductible IRA contribution are those contributions made to a traditional IRA which are within the contribution limit but do not qualify as deductible.

Form 8606 must be attached if taxpayer is reporting or has indicated a change to a Nondeductible IRA Contribution in the explanation part of the Form 1040X. If Form 8606 is attached reporting or indicating a change to IRA deduction, process using RC 016. If Form 8606 is not attached, correspond per IRM 3.11.6.9 and use either Form 8009-A, box 4 or 5; or a 324C letter, paragraphs A, H, Y, 8.

If taxpayer has a Form 8606 and is removing a deductible IRA route to CIS/AM.

If the taxpayer is making a change to parts II, III, or IV route to CIS/ AM.

Taxpayers who paid tuition and fees expenses to an accredited educational institution (college, university or vocational school) for an eligible student may be eligible up to $4,000.

Taxpayers can claim Tuition and Fees deduction if they meet the following conditions:

If the taxpayer claims both the Education Credit and the Tuition and Fees Deduction and the Form 8917 indicates that the credits were for the same student, disallow Tuition and Fees per paragraph (4) below. Also disallow for:

Send a 105C/106C letter disallowing the claim and input the adjustment per IRM 3.11.6.9.3(1). Use the following for the fill-in:

Form 8917 must be attached if taxpayer is claiming the Tuition and Fees Deduction. If not attached correspond per IRM 3.11.6.9 using either Form 8009-A, box 4 or 5; or a 324C letter, paragraphs A, H, Y, 8.

If Form 1098-T is being used to support the Tuition and Fees deductions on Line 1 of Form 1040X, correspond for Form 8917 per IRM 3.11.6.9 using either Form 8009-A, box 5 or 7; or a 324C letter, paragraphs A, I, Z, 9.

If present, process using RC 030.

If the taxpayer removes their exemption and doesn't remove the Tuition and Fees deductions remove the deduction and send a 4364C per IRM 3.11.6.6.5

Student loan interest is interest paid during the year on a qualified student loan. It includes both required and voluntary payments. Taxpayers are provided Form 1098-E which lists the interest paid on the student loan.

For tax years 2009, 2010 and 2011 the maximum deduction is $2,500.00. The $2,500.00 amount is phased out if the modified adjusted gross income (MAGI) is between $60,000 and $75,000 ($120,000.00 and $150,000.00 if you file a joint return). The phase out and the elimination are the same for tax years 2009, 2010 and 2011.

When the taxpayer adds or deletes an exemption, review Form 1040X and any related attachments for the exemption's name and TIN. Without a valid TIN, the taxpayer must provide documentation to add an exemption, (i.e. birth or death certificate, doctor/midwife statement) on letterhead with business address and telephone number, or copies of hospital medical records. For exemptions without a valid TIN, continue to process, and do not update the DUPOL database if the taxpayer has provided the information specified above.

When adding an exemption, verify the exemptions name and TIN using Command Code INOLE or CC DDBKD. . If a TIN is obviously inappropriate, for example (111-11-1111) or (123-45-6789) or a similar TIN configuration, correspond for the correct TIN per IRM 3.11.6.9 using either Form 8009-A or a 324C letter. For Form 8009-A, use box 10. For a 324C letter, use paragraphs A, T, Y.

When adding or removing exemptions, verify the total number of exemptions amount claimed on Line 4, of Form 1040X corresponds to the number of exemptions on the "NUM-EXEMPT>" field on TXMOD or TOT Exemptions: field on IMFOL. If a Math Error is present due to an dependent/exemption related issue the NUM-EXEMPT or TOT Exemptions fields may not reflect the correct information. Refer to IRM 3.11.6.6.4, IRM 3.11.6.6.4.1 IRM 3.11.6.6.5

If taxpayer is adding, changing or deleting an exemption and you cannot determine the correct exemption or it is unclear, correspond per IRM 3.11.6.9 using either Form 8009-A or a 324C letter. For Form 8009-A, use box 10. For a 324C letter, use paragraphs A, T, Y and the fill-in: "The exemption’s name and/or TIN on Form 1040X was either missing, incomplete or did not match our records. Please verify your information." .

A taxpayer who is claiming an exemption for a child who did not live with him/her under the rules for children of divorced or separated parents will indicate this by:

They must attach either Form 8332, or Form 2120, or a copy of the divorce decree. If one of the forms or the divorce decree is not attached, correspond.

If Form 8332 or Form 2120 is attached, continue processing, using RC 006.

Child Tax Credit (CTC) is a non-refundable credit which is used to reduce the taxpayers tax liability.

To qualify for the credit, the taxpayer must have qualifying child that is the taxpayer's:

If the taxpayer indicates a religious or conscience based objection to obtaining a TIN, route to CIS/AM

The maximum allowable amount per child is $1,000.

The child credit is reduced (phase out) by $50 for each $1,000 that AGI exceeds:

The taxpayer must furnish a valid Taxpayer Identification Number (TIN) for each qualifying child. This number may be:

Math verify the taxpayer's figures by completing the appropriate worksheet in the instructions booklets, publication, or electronic web-based worksheets on AMS.

Update the DUPOL database using CC DDBCK prior to inputting adjustment.

Adjust the child tax credit with TC 291 to increase the credit (decreases the tax) and TC 290 to decrease a previously allowed credit (increases the tax) with RC 036.

Any portion of this credit that was not used to reduce the income tax to zero may be eligible to be used as a refundable credit (Additional Child Tax Credit).

If Child and Dependent Care Credit is claimed on Line 7B, Form 2441 must be attached for the initial claim for each dependent or qualifying person for form verification. The following items must be completed.

The provider's TIN is not required when the taxpayer has exercised "due diligence" in his/her attempt to comply with the requirement. Due diligence applies only to notations that indicate:

Line 2(a), Qualifying Person(s) name can be the taxpayers dependent child, or disabled spouse or dependent claimed unable to care for himself or herself. If the TIN is missing and the taxpayer is not claiming an additional exemption who appears to be the same child for which the credit is claimed correspond using Form 8009-A box 6 and 25. For a 324C letter use paragraphs A, V, Y.

Line 2(b), Qualifying Person(s) TIN must be furnished. It can be a Social Security Number (SSN), Individual Taxpayer Identification Number (ITIN), or an Adoption Taxpayer Identification Number (ATIN). If blank and the filer is claiming an additional exemption who appears to be the same child claimed for this credit, do not correspond.

A qualifying person has to be under the age of 13 years and may be claimed as a dependent. If the child turns 13 during the year the child is a qualifying person for part of the year they were under 13. Expenses incurred during that time period can be claimed. Update using CC DUPED for current year only.

Line 3 cannot exceed $3,000 for one dependent or $6,000 for more than one dependent. If blank, see Line 2(c) of Form 2441 for an amount paid.

Line 4, If the amended return is Joint Filing Status (FS 2) the earned income is entered separately for each spouse. The primary taxpayer should enter his/her individual earned income on line 4. If there is no entry research RTVUE to verify if the primary had earned income. If unable to determine the amount, correspond per IRM 3.11.6.9 and send either Form 8009-A or a 324C letter. For Form 8009-A, use box 21 and the fill-in: "Please provide your Earned Income amount on Line 4, Part II. This line must be completed. " For a 324C letter, use paragraphs A, V, Y, and the fill-in: Please provide your Earned Income amount on Line 4, Part II. This line must be completed.

Line 5, Other Spouse’s Earned Income must be present on line 5 if Joint Filing Status (FS 2). If not present research RTVUE to verify other spouse had earned income. If unable to determine the amount, correspond per IRM 3.11.6.9 and send either Form 8009-A or a 324C letter. For Form 8009-A, use box 22 and the fill-in: "Please provide the spouse’s Earned Income amount on Line 5, Part II. This line must be completed when married filing a joint return." For a 324C letter, use paragraphs A, V, Y.

Correspond for Lines 1(c) and 2(b) if missing and cannot be determined from NAMEI, NAMEB, NAMES, NAMEE, etc. See "NOTE" above for Line 1(c).

Update the DUPOL database using CC DDBCK if a TIN is being added, or deleted. (See IRM 3.11.6.7).

Correspond for Form 2441 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ IRM 3.11.6.9 using either Form 8009-A, box 4 or 5 ; or a 324C letter, paragraphs A, H, Y, 8. If attached, continue processing using RC 036.

The Energy Policy Act of 2005 provides for a Non-business Energy Property Credit (Part I) and a Residential Energy Efficient Property Credit (Part II) to qualified taxpayers who made energy efficient purchases.

Part I -- Non-Business Energy Property Credit provides taxpayers a credit for improving the energy efficiency of an existing home and for costs relating to residential energy property expenses. The credit is available for items such as high efficiency heating and cooling systems, water heaters, windows, doors and insulation. . The credit was not available in 2008. For 2009 & 2010 the credit is limited to $1,500 over both tax years. For TY 2011, the credit is limited to $500 and reduced by any amounts received in 2006, 2007, 2009, & 2010.

Part II -- Residential Energy Efficient Property Credit provides taxpayer a credit for adding qualified solar panels, solar water heating equipment, or a fuel cell power plant to their homes in United States. The credit applies to property placed in service after December 31, 2005 and before January 1, 2009.

This credit is figured as follows:

If the taxpayer is claiming more than the maximum allowed for either credit, set the math error per IRM 3.11.6.6.5 Use the following verbiage for the fill-in: " You claimed more than the maximum amount allowed on Form 5695, Residential Energy Credit and/or Residential Energy Efficient Property Credit." Continue to process the return for other issues.

If form 5695 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ correspond per IRM 3.11.6.9 using either Form 8009-A, box 4 or 5; or a 324C letter, paragraphs A, H, Y, 8. If present continue processing using RC 036.

To qualify for the Mortgage Interest Credit, the taxpayer should have received a Mortgage Credit Certificate (MCC) issued under a qualified MCC program in connection with their principal residence.

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡

If amount claimed is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , route to Category A.

Qualified Adoption Expenses claimed on Form 8839 are now refundable credits instead of offsets against income taxes. The refundable credit has also been extended to prior year returns where taxpayers might have unused credit to carry forward.

The 1040X Units will not process the adoption credits for current year or prior years. Route Form 8839 Qualified Adoption Expenses to CIS/AM.