IRM Interim Guidance: Transcript Requests for Taxpayers Using Nonfiler EIP Tool on IRS.gov (IRC §7513)

Revision to Internal Revenue Manual 21.2.3.5.7, Transcript Restrictions And Special Handling, that would add procedures to address taxpayers who used the NonFilers: Enter Payment Info Here Tool on IRS.gov to receive their EIP and also filed a paper (amended) return, released February 5. Taxpayers who used the tool but were required to file a return would have the information from the non-filer tool generated. Such returns will have $1 taxable interest income, $1 total income, and $1 AGI. The document locator number (DLN) would be used to find the filed (paper) return, the IRS stated. [wi-21-0221-0222 (Feb. 5, 2021)] ...