In tax year 2009 the IRS adopted a newly designed Form 1040X (Rev. January 2010). As a result the service received both old and new amended forms to process. Beginning in tax year 2010 the IRS will return to a more traditional 1040X (Rev Nov 2010) that contains a 3 column format. To accommodate the different revisions this IRM is addressing the procedures for the old as well as the new direction.

An individual taxpayer may file a Form 1040X, Amended US Individual Income Tax Return, to correct Forms 1040, 1040A, 1040EZ, 1040NR, or 1040NR-EZ. Taxpayers may add, delete, update, or change tax information reported on their original tax return or amounts previously adjusted by the IRS.

When present on Form 1040X, Column A is used to report amounts originally claimed by the taxpayer, amounts adjusted by the IRS (math error on original return), or amounts adjusted from a previously filed Form 1040X for the same tax period.

When present on Form 1040X, Column B, is used to report the amount of change (increase or decrease) for each line the taxpayer is changing. Taxpayers are instructed to show decreases in parenthesis, explain each change in the Explanation of Changes, of the Form 1040X or attached statement, and attach any schedule and/or form related to the change.

The Correct Amount column of the Form 1040X is used to show amended figures or to figure the amounts reported in Columns A and B when these columns are present:

The operational instructions in this IRM will determine if the adjustment request can be made in Submission Processing or if it must be routed to another area or function. Returns which can be adjusted in Submission Processing (commonly referred to as "workable " ) are either input on-line using IDRS or sent to ISRP for input.

The general sequence you will follow is:

Form 1040X and CP Notices are to be processed within 12 calendar days from the IRS received date (day one) to the date the document is delivered to the CIS (Corresponding Imaging System) Unit (ending day) or input of a TC 29X. See IRM 3.30.123, Processing Timeliness: Cycles, Criteria, and Critical Dates. During the peak period the 12 day time frame will be expanded to 20 days. Peak period is defined as March 1st through June 30th.

Occasionally multiple forms 1040/A/EZ/X are attached. For example:

Disaster Returns are to be identified as first priority over all other 1040X cases.

Use an erasable red pen for any editing markings.

As a working trail, you may edit any Transaction Code (TC), Reference Number (RN), or Credit Reference Number (CRN) onto Form 1040X and edit an amount. When the Net Change column is present on Form 1040X, if entries are being edited, underline zero or increase amounts and bracket decrease amounts.

Edit your Tax Examiner (TE) number in the top left margin of Form 1040X or CP 08, 09 & 27, or follow any local procedures that ensure the integrity of the batch for routing to Files (e.g. number returns, enter IDRS employee number, and date)

Follow local procedures for routing to other functions. Use either a Form 3210 or attach a "buck slip" , etc.

Code and Edit processes Forms 1040X and CP Notice adjustments in a unique blocking series based on the nature of the claim.

If a taxpayer files an amended Form 1040 series, Individual Income Tax Return, in lieu of a Form 1040X, you must determine if it is an original, duplicate, or amended return. If an original return, route to Receipt and Control for processing under the correct Program Code. Refer to IRM 3.11.6.4.4.4 for duplicate or "amended" procedures.

The Control Unit is charged with the responsibility of associating IDRS Source Documents with their related IDRS Transaction Records (ADJ 54 adjustments) that were input on taxpayer accounts. It is vital for the unit to receive source documents in a timely manner. Follow local procedures for routing the source documents to Files within the guidelines in IRM 3.5.61, Files and Management Services

Additional information regarding amended returns may be found in the following IRMs.

The operational guidance in this IRM take precedence over any conflicting operational procedures in other IRMs. Contact your manager if you have any questions about operational guidance and for clarification between operational issues and statutory requirements.

Document 6209, IRS Processing Codes and Information, SERP Alerts, Tax Form and Instructions (accessible through the IRS Home Page), and Publication 17 are valuable resources for obtaining additional information and resolving questions.

IRS employees are taxpayers and are entitled to the same security measures to their tax account information in the same manner as other taxpayers who call, write, or visit us.

There are special procedures that you must follow to protect the "taxpayer employee" , as well as to protect yourself. If you receive or initiate telephone contact, or are assigned a case of an IRS employee, take the following actions:

If your unit has a designated employee who handles all cases from IRS employees, refer these cases to that employee.

IRS Employees can be identified from the IRS-EMP-CD on TXMOD.

In order to process a return, you must have the TIN. The TIN is the Social Security Number (SSN) or IRS Individual Taxpayer Identification Number (ITIN) for IMF accounts.

An ITIN is a nine-digit number issued by the IRS to individuals who are required for U.S. tax purposes to have a U.S. taxpayer identification number but who do not have, and are not eligible to obtain a SSN issued by the SSA. The ITIN will be in the format of a SSN and begin with the number "9". The fourth and fifth numbers will range from:

The ITIN is only for federal tax purposes. The ITIN does not:

If the Primary TIN (P-TIN) is missing, incorrect, or illegible, research IDRS (Command Code NAMEI or NAMES), attached correspondence, cross reference with the spouse (Command Code INOLE) or by phone call (if possible). If you have exhausted all resources and are still unable to determine the P-TIN, correspond per IRM 3.11.6.9 using Form 8009-A, box 14 (do not input TC 971 with AC 270) for zero balance and net refund returns. Refer balance due returns as CIS/AM.

If the taxpayer files an amended return and the account is set up on the invalid segment of Master File (which requires an asterisk after the TIN (000-00-0000*)), refer as CIS/AM.

If the primary or secondary taxpayer has an ITIN and the taxpayer is changing the ITIN to a valid SSN route to CIS/AM as this involves a merging or a re-sequencing of the accounts and SP does not work these types of cases.

Amended returns must be for a specific tax period. When the tax period is missing, and you cannot determine from return information or attachments, research IDRS (Command Code IMFOL or RTVUE) for matching tax data.

If the tax period is found, edit the tax period on the front of the return above the Entity section in YYMM format, even when routing document to another function.

If you cannot determine the tax period through IDRS research, correspond unless return is being routed to another function. Correspond per IRM 3.11.6.9 using Form 8009-A, box 13.

If the taxpayer tries to submit an amended return for multiple tax periods on a single amended return, send the return back to the taxpayer. Use Form 8009-A box 4 to inform the taxpayer they must submit a separate amended return for each specific tax period that they are trying to amend.

The due date of a calendar year individual income tax return is April 15. A fiscal year individual income tax return is due the fifteenth day of the fourth month following the close of the fiscal year.

Certain information concerning Superseding returns:

Every Form 1040X should be stamped with a processing center Received Date stamp. If the Received Date stamp is missing, or illegible, but is found elsewhere in the return packet, edit the date to the front of the return in MMDDYY or MMDDYYYY format in the blank space above Line 1.

Beginning April 23, 2010, honor received dates that are edited in green ink on current year 1040X's received with payments as the return received date to be used for processing.

If the Received Date stamp is not found, edit the Received Date based on the order of precedence below in the same format and location as stated in (1) above.

Use the following chart when there are multiple received dates stamped and/or edited on the return:

Input the received date of Form 1040X as the received date on IDRS.

The taxpayer may request that $3 go to the Presidential Election Campaign Fund (PECF) by checking one or both boxes on Page 2 of Form 1040X.

A PECF request can only be processed for tax periods 2009 and 2010; and if there is a tax change on Line 10 of Form 1040X.

If the return meets correspondence criteria, do NOTprocess the PECF request. Correspond as required.

To process a PECF request, edit the following items to a blank Form 1040X as a "Dummy PECF" return. (See Figure 3.11.6-1 Preparing A Dummy PECF)

Edit "PECF Prep" in the left margin of Form 1040X then continue processing the return.

Route "Dummy PECF" to Batching/ISRP per local procedures.

A discovered remittance is any form of payment (cash, check, money order, stamp, jewelry, etc.) other than credit card that the taxpayer may send in.

When a remittance is discovered, immediately turn the remittance over to your Manager or Lead.

Edit the Received Date if missing onto either the Discovered Remittance, Form 1040-V, or the return.

If the taxpayer sends in a credit card or credit card information, refer the case to the Manager or Lead for a formal 3956C disallowance letter to be issued.

For additional information on discovered remittances, see IRM 3.8.46, Discovered Remittances.

Carryback/Carryforward claims deal with amended returns that create or modify a net operating loss (NOL) and file application/ claims for refund. This also includes Net Capital Loss (NCL), Unused Credits, or a Claim-of-Right adjustment . The taxpayer can file an application or claim for that adjustment or refund. The tax year the loss occurred is the loss year (carryback). The tax year the loss is applied to, is the gain year (carryforward).

All carryback/carryforward claims are to be expedited to AM. Follow any local procedures for separating carryback/carryforward claims from other CIS/AM issues that are routed through CIS.

Do not treat the following claims as Carryback/Carryforward claims:

Indications that a taxpayer is trying to take the loss are as follows (See Figure 3.11.6-2a/b):

If unable to determine the difference between (3) (c) from (4) (f) take it to the work leader to make the determination.

The difference between Assessment Statute Expiration Date (ASED) and Refund Statute Expiration Date (RSED).

Check the postmark date on the envelope when considering the timeliness of a claim. Route returns received after expiration of the statute to the appropriate area for disallowance. Each service center specifies the appropriate area, either the Statute function or the Accounts Management Adjustment function.

Follow the procedures below:

If a Form 1040 is received in the 1040X unit and the Form 1040 is stamped "Statute Cleared" , research IDRS for a TC 150:

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All claims will be returned to the origination area.

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Use Form 3210 for routing. Do not input a TC 971. Place a history item on ACTON "To AMTAP" on TXMOD.

Check all amended returns for CAT-A criteria.

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Refer Forms 1040X to the Lead, Manager, and Planning Analysis Analyst, if necessary, for any of the following reasons, provided the case does not meet Cat A criteria and is not open in AIMS:

If direction provided by the Lead, Manager, or Planning Analysis Analyst is to forward the case to Examination Classification function for technical assistance, use a CAT-A cover sheet, marking the Other box.The Examination Classification function should respond within 3 days. Do not input TC 971.

CAT A criteria applies to the amount of tax decrease or credit increase unless otherwise specified. . Review all superseding returns for CAT A criteria. A superseding return is an amended return for the current year, received before the return due date.

Voluntary Disclosure cases refer to amended returns reporting "Off Shore" income that had previously not been reported.

Processing instructions for VDP/Off Shore Form 1040X claims.

Form 14039 is completed by taxpayers and sent to the IRS to identify themselves as victims of ID Theft. Some of these forms involve tax related issues. Taxpayers send this form in by itself or attached to a letter or notice. They also will send them in attached to Form 1040X. 1040Xs with Form 14039 attached should be routed to CIS/AM. This would apply to loose forms as well as forms attached to a letter or notice.

Check TXMOD to see if there is a TC 922 on the module. If there is, determine the status of an Underreporter case and its location by the last process code shown beside the TC 922. Underreporter Process Codes are found in Chapter 8, Section 19 of Document 6209, IRS Processing Codes and Information. Use the chart displayed below to determine if the Form 1040X should be routed .

Taxpayers who have an "Open" AUR account meeting the transfer criteria can be transferred to AUR. All correspondence and Forms 1040X must be reviewed to determine if it is an AUR criteria change. Referral to an open control for AUR should be for AUR criteria only. AUR criteria involves verifiable income which is a process of comparing IRP information with return information for reporting accuracy. If the amended return change is for filing status, dependents, exemptions, claiming a credit, or correcting a math error, these should be worked not referred as they are not AUR criteria. AUR will return all Forms 1040X and correspondence if it does not meet their criteria causing additional aging of control. If it is determined the AUR criteria has been met, IDRS research is required to identify the Underreporter Process Code associated with a particular case.

Many times a Form 1040X will be filed as an AUR reconsideration case. Form 1040X should be considered an AUR reconsideration case if the following criteria are met:

Cases are referred to Accounts Management based on the issue, the dollar tolerance, computer program capabilities (e.g. Blocking Series), and other various reasons. Refer to the specific IRM instruction or the 1040X Routing Guide see IRM 3.11.6.12Also see IRM 3.11.6.3.4 on screening and sorting Cat A criteria.

Route all AFC returns to CIS to be scanned. Follow any local procedure for separating the "Carryback/Carryforward" , " Disaster Claims" , etc. that require special handling.

Some claims require a Manual Refund and will be routed to Accounts Management. See IRM 3.11.6.6.3.

The Affordable Care Act enacted April 2010 expanded tax benefits for health professionals working in under served communities. Health care professionals who received student loan relief under various state programs and work in under served communities may qualify for refunds on their 2009 federal income tax returns. If you receive the Form 1040X, Amended U.S. Individual Income Tax Return, referencing the “Excluded student loan amount under 2010 Health Care Act ”, “Affordable Care Act” or “Student Loan Forgiveness”, please route the claim to CIS/AM as they will be processing these claims.

When a taxpayer asks to be referred to TAS or the taxpayer meets TAS criteria (listed below), refer the case to the unit manager. Review all attachments for taxpayer notations/correspondence to determine whether the taxpayer meets TAS case criteria or requests TAS assistance.

If the taxpayer's issue cannot be completely resolved within 24 hours, but steps are taken to begin resolving the taxpayers issues within 24 hours, then do not forward Form 911 unless the taxpayer asks to be referred to TAS. The unit manager will ensure that a Form 911, Application for Taxpayer Advocate Assistance Order (ATAO), is timely forwarded to the local TAS office when necessary. (For additional information see IRM 13.1.7.4)

The IRS is faced with a growing number of individuals who file frivolous tax returns based upon tax avoidance arguments that are not supported by law. Internal Revenue Code (IRC) Section 6702(a) provides for the assessment of penalties for filing frivolous tax returns.

A frivolous argument is used for the purpose of expressing dissatisfaction with the substance, form, or administration of the tax laws by attempting to illegally avoid or reduce tax liabilities. Recognized frivolous arguments made by both individuals and businesses are included, but are not limited to, a list in Exhibit IRM 3.11.6-3 Frivolous Claims.

Effective January 1, 2010, a new action code, TC 971-089, was implemented to indicate to IDRS users that a frivolous return has been received. An F- freeze is generated on all tax periods and a CP 72 is issued to the taxpayer. The TC 971-089 will freeze the entire account. Adjustments should not be made to accounts showing an F- freeze.

Route any "suspicious" return to the designated boxes in Submission Processing as well as claims with an F- freeze. The same boxes can be used for original returns, as well as claims (e.g. Forms 1040X) identified as "frivolous claims" , or follow the most efficient local procedure. The Frivolous Return Programmer (FRP) Coordinator will review any return which the taxpayer:

If a non-frivolous claim is received and CC TXMOD shows an open control base to an employee in the FRP (Unit Numbers: 04690, 04691, 04692, 04693 or 04694, route to FRP.
IRS Frivolous Return Program
1973 N Rulon White Blvd
Mail Stop 4390
Ogden, UT 84404

Route all International forms attached to Form 1040X to CIS/AM. International 1040X Forms are routed to CIS so they can be scanned and shipped electronically to the International Department Accounts Management in Philadelphia. The public is instructed to send international 1040Xs to Austin so they can be scanned into CIS. Philadelphia does not have a scanning operation.

Do not process any Form 1040X if all the Forms W-2, and Forms 1099 attached are from the Virgin Islands (regardless of the address). Pull these returns and transship to the following address:
Virgin Islands Bureau of Internal Revenue
9601 Estate Thomas
Charlotte Amalle
St. Thomas, U.S. Virgin Islands 00802

Route to CIS/AM if dual status is indicated by the following conditions on an "amended" Form 1040:

If a Form W-7, Application for IRS Individual Taxpayer Identification Number is attached to the Form 1040X, or the taxpayer requests additional information in order to complete processing Forms W-7, route to the following address:
Austin Submission Processing Campus
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342

If a Form W-7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions (ATIN) is attached to a Form 1040X, route both to the following address:
Austin Submission Processing Campus
ATIN Unit
P.O. Box 934 -- Stop 6182
Austin, TX 78767

Do not True Dupe International returns.

Form 1040/A/EZ/NR that have a red "W-7" stamped in the bottom left corner of the return have been received from an ITIN Unit.

W-7 returns that have CIS/AM criteria or which are TRUE DUPES should be placed on the “CIS/AM” cart with the “ITIN/IRSN DUPS” cover sheet. If the TC 150 is found under a TIN that is different from the TIN on the return, then attach an IMFOL screen print so that CIS can determine where to control the case. If there is more than one ITIN assigned to the TP, place the return on the “CIS/AM” cart with an IMFOL screen print for each TIN.

W-7 returns where there is no TC 150 posted, but there is more than one TIN for the Tax Payer, are to be routed to Receipt and Control to be processed as an original return using the ITIN. If the W-7 return contains an IRSN for the primary TP but an ITIN/SSN is found, circle out the primary TP’s IRSN and edit the ITIN/SSN to the return. If both an ITIN and a SSN are found for the primary TP, circle out the IRSN and edit the SSN.

(ITIN RJ) If “ITIN Reject” is stamped in the Primary SSN box, AND you cannot locate a TIN after researching NAMES or NAMEI, then notate “ITIN RJ” and place in “Route-Out” folder. If a TIN is found, edit the TIN to the Form 1040X and follow above instructions.

Use the follow steps to help process W-7 work:
Step 1 IMFOLIxxx-xx-xxxx or IMFOLTxxx-xx-xxxx 30200x12 (If FS 2, research both TINs)

Step 2 TRDBV xxx-xx-xxxx 30200x12

Step 3 NAMEI or NAMES

Step 4 If there are exemptions on the return, you may go to DUPED to help research the Primary TIN. To research prior years on DUPED, input as:

Research Primary Taxpayers TINs using Command Codes IMFOL and TRDBV.

Research Spouse TIN.

Research Dependents TIN.

ITIN Rejects

Route all claims identified as "Killed in Terrorist Action (KITA)" , "Killed in Action (KIA)" to the KITA Coordinator in Accounts Management for processing.

If "KITA" is indicated on TXMOD (upper right corner on first line), route to KITA Coordinator.

The following should be detached and routed to the Collection Function if attached to the Form 1040X. Continue processing the amended return.

Route all Automated Substitute For Return (ASFR) per If/Then table below.. The most distinctive way to identify an ASFR account is the TC 150 for .00 with an "SFR" literal to the right of the Document Locator Number (DLN) on TXMOD or the " SUBST4" on IMFOLI "Vestigial: Assessed Posted Return" column.

Input TC 971/AC 012 only when sending the entire return to Collection.

The T- Freeze is a TDA Status alpha indicator showing the account is assigned to Collections. The module is not frozen. T- Freeze accounts are assigned to specific Collection functions which are indicated by the Status Code: Status 22 is in ACS (Automated Collection System), Status 24 is in the Queue, and Status 26 is in the Collection Field Function (CFF) a revenue officer assignment. See IF and THEN chart below for disposition per status codes.

If Letter 1058, Notice of Intent to Levy (Final Notice), is attached to Form 1040X, and other correspondence such as request for payment plan, "can’t pay" , "won’t pay" , or "will pay later" , etc., route to Automated Collection System (ACS) as follows:

Adjustment procedures when a -Y freeze is present on the module:

If unable to determine the correct adjustment consult your work leader or manager.

Innocent spouse/joint and several liability relief claims and Forms 8857, Request for Innocent Spouse Relief, are centralized at Covington, KY. Route innocent spouse claims on Forms 8857, or Form 1040X referencing innocent spouse (with or without Form 8857 attached) as follows:

If the filer indicates they are an "Injured Spouse" or the filer attaches a copy of Form 8379, route as CIS/AM. Input TC 971 and Action Codes 071 and follow local procedure for routing to AM or CIS.

Do not confuse Injured Spouse and Innocent Spouse although both claims will be "routed out" .

Taxpayers who live in an area for which the President issues a "Declaration of Emergency or Major disaster" may file disaster claims. Taxpayers are instructed to notate "Disaster Claim" on the top of Form 1040X. The IRS may place a -O/-S freeze on the module for the zip codes of the affected areas to indicate the taxpayer resides in a disaster area.

Returns identified as "Disaster" , " Hurricane" , "Hurricane Katrina" , " Hurricane Rita" , "Hurricane Wilma" , or FEMA 1699, will be received as separate expedite batches. Hurricanes Katrina, Rita and Wilma, or FEMA 1699 disasters will be received separately from other Disasters and need to remain separate. The batches should be worked as first priority.

Taxpayers who cite Publ 109-7 Proper Tax Treatment of Certain Disaster Mitigation Payments enacted on April 15, 2005, for grant payments under the Flood Mitigation Assistance Program (FMA), the Pre-Disaster Mitigation Program (PDM), or the Hazard Mitigation Grant Program (HMGP) which are grants used to elevate structures located on flood-prone properties owned by individuals and business exempt from tax.

Taxpayers who paid taxes on these payments are eligible to claim a refund. Process these returns using RC 032

The Pension Protection Act of 2006 waives the ten-percent penalty tax that normally applies to most retirement distributions received before age 59 1/2. This law provides this penalty relief to reservist called to active duty for at least 180 days or for an indefinite period of time beginning after September 11, 2001.

Taxpayers have been instructed to write "Active Duty Reservist " in the top margin of the Form 1040X. If the 10% tax was already paid on a distribution, eligible reservists may file Form 1040X Amended U.S. Individual Income Tax Return, to claim a refund. The words " Active Duty" should be written on the top of the form. Part II, Explanation of Changes, should include the date they were called to active duty, the amount of the retirement distribution and the amount of early distribution tax paid. Process claim using reason code 048.

Submission Processing will only process Combat Zone claims with net refund or zero balance. Any balance due Combat Zone returns must be routed to CIS/AM

Several clues to determine if Form 1040X is a Combat Zone return are:

If a -C Freeze , is posted on TXMOD/IMFOL, re+search IMFOLE or ENMOD for a TC 500 with one of the following Closing Codes

If present, continue processing the return.

If there is no TC 500 posted on a return that has been identified as a Combat Zone return, input a TC 500 with the appropriate closing code (see 3 above) using REQ77. If the taxpayer provided a Date of Entry or Deployment, use that date for the TRANS-DT; otherwise use the IRS Received Date.

Input a TC 160 .00 if a TC 160 is already present on the account.

If a "-I/I-" or "G-" Freeze Code is present, refer to CIS/AM

Follow correspondence procedures (IRM 3.11.6.9 when required information is missing from the return.

Do not True Dupe Combat Zone returns.

Refer to IRM 3.11.6.8.1.2 if "Military Family Tax Relief Act" is indicated on the Form 1040X.

Taxpayers file Form 1040X claims based on a recalculation of disability retirement income received from the Government for their military retirement. These claims are based on IRC section 122 and recalculate the amount of taxable versus non-taxable income received. This is a misinterpretation of the Code section and is not allowable. The Form 1099-R issued by the Government does not include any amounts received as disability and the taxpayer in actuality is attempting to take a double deduction.

Disallow any claim citing "Internal Revenue Service Section 1.122-1" or "Pursuant to 26 CFR", unless the VA Determination letter with entitlement table is included with the claim. The table will show the award amount and the monthly entitlement award. If the letter and table are present route to CIS/AM, otherwise follow paragraph (3) for disallowance procedures.

Refer to IRM 3.11.6.9.3 for disallowance letter and use fill-in: "You are incorrectly applying the formulas under section 122 to your retirement pay that was reported on Form 1099-R. The nontaxable amount (if any) was already deducted by the Department of Defense from the amount shown on your Form 1099-R. You are not entitled to any further reduction."

To release forms that are screened, sort into batches for each category and follow local routing procedures (including Batch Transmittal).

"Hand carry" statute returns to the area following local procedures.

For "PECF Dummy" returns to be processed through ISRP, notate the correct Program Code and Blocking Series for Batching and Numbering function.

Follow IDRS screening procedures for sorting and routing returns or correspondence to another function. For Carryback/Carryforward claims, Disaster Claims, Injured Spouse, Innocent Spouse, Statute returns, etc., follow local procedures for routing to CIS/AM.

Submission Processing will only process Balance Due and Zero Balance decedent 1040X returns.

Indications of a deceased taxpayer may include any of the following:

Correspond for missing signature if return is not signed by a surviving spouse, an attorney, CPA or representative of bank/fiduciary institution (credit union, pension funds, etc.). Correspond per IRM 3.11.6.9 using a 324C letter, paragraphs A, Q, Z, c.

If correspondence is required for any missing forms/schedules; do not address the correspondence to the deceased taxpayer.

Documentary evidence is not required for the authority to sign the following:

Route the following to CIS/AM:

All processable claims require a valid signature(s). The signature(s) is required anywhere below the jurat (perjury statement) on Amended returns and CP Notices.

If the jurat has been altered, treat it as a Frivolous claim. If the jurat is missing, treat it as an unsigned return and correspond for the missing signature(s) using a 324C Letter to obtain the signature. Do not mail the return back to the taxpayer. (Process the net balance due per IRM 3.11.6.9.1 (2).).

"Correspond" for an original signature only when signature can be clearly determined to be a photocopy. This does not include a CIS image.

If Form 1040X is not signed, however a Form 1040 matching the Correct Amount column of Form 1040X is attached and signed, accept the signature and continue processing the return. Edit "see 1040" onto the signature line of the Form 1040X.

Correspond for the signature of two witnesses when the taxpayer signs with a mark such as an "X" . See IRM 3.11.6.9.

Faxed signatures are acceptable for Amended returns, CP 08, 09 & CP 27 Notices, and Form 2848 only if you are speaking to the taxpayer or authorized representative and the following steps are taken:

Joint returns require the signature of both taxpayers unless one of the taxpayers falls into one of the categories below:

If the taxpayer is a minor (there must be a clear indication the child is a minor) the return must be signed by one of the following:

Do not correspond for a missing/incorrect signature(s) if:

When corresponding for signature issues, refer to the table below and IRM 3.11.6.10

The Centralized Authorization File (CAF) maintains a database of authorized representatives who are permitted to sign for the taxpayer. The CAF unit will assign unique identifiers (CAF numbers) to the representative(s) based on Form 2848 (Power of Attorney) and acceptable General/Durable POAs submitted.

Taxpayers will occasionally submit a tax return that has been signed by their enrolled agent, or some other representative. These personal representatives of the taxpayer must submit a Form 2848 (Part II completed), or acceptable General/Durable POA or already be on file with the Centralized Authorization File (CAF) in order to sign the taxpayers return.

Taxpayers may also submit a Form 8821, Tax Information Authorization and Declaration of Representative (TIA) as documentary evidence for signing the tax return; however, Form 8821 does not authorize the signing of the return. Correspond for a Form 2848 if the taxpayer submits a Form 8821. Refer to IRM 3.11.6.9 and use either Form 8009-A, box 2, or a 324C letter, paragraphs A, Q, Z, 6, c.

When the taxpayer only submits a General/Durable POA, no Form 2848 (with Part II completed) and no "good standing" statement, it is not "acceptable" for CAF processing. Leave the document attached to the return and continue processing.

The Good Standing statements are described as:

Any form used in lieu of Form 2848 such as a General/Durable Power of Attorney must contain the following information to be considered acceptable for CAF processing and should be detached and routed to the CAF unit:

Often, General or Durable Power of Attorney documents do not contain all requirements as stated in (3) above; however, the Conference and Practice requirements allow the IRS to accept these documents if they expressly provide that the designated person may prepare, execute and file the tax return or has similar language.

In addition to General/Durable POAs or any "acceptable " document a statement of "good standing" or a Form 2848 (with Part II completed) is required to be acceptable for CAF processing.

If the taxpayer includes a Form 2848 with Part II signed or provides one of the statements outlined in (5) above, route the POA, and/or Form 2848 or the attached "good standing" statement to the CAF unit.

Use CC CFINK to research the CAF to verify the personal representative is authorized to sign the return for the tax period indicated.

Use the following addresses when routing or faxing a Form 2848, Form 8821, or "acceptable" General/Durable POA to a CAF Unit:

Do not detach any "Worksheets" provided by the military to personnel assigned to a Combat Zone. They are not considered to be a POA in lieu of Form 2848. SeeIRM 3.11.6.3.19

If correspondence is attached to the return that is unrelated to the amended return, but needs to be detached and routed to the appropriate functional area, attach a photocopy of the POA/TIA to the correspondence. Indicate that the form has been detached and routed to the CAF unit.

A TC 971, when input with one of the action codes 012 through 015 shown in (2) below, indicates the taxpayer filed an amended return and begins an action trail for the document. The action code indicates where the return was routed. Since this action generates a TC 977 on master file and a "-A or E-" freeze on IDRS, the Received Date of the Form 1040X must be input for the transaction date. For Action Code 270, the current date is entered when mailing a refund return back to the filer. Do not enter an action code if you are only routing correspondence or form attached to a Form 1040X.

The action codes most frequently used by Code and Edit in conjunction with TC 971 are as follows:

When you input TC 971 with the appropriate action code:

Occasionally, claims that were routed to another function may be returned for processing.

Determine if the return requires: