Results of the 2019 Filing Season

The Commissioner, Wage and Investment Division, should ensure that any remaining penalty assessments qualifying for the 80 percent waiver are identified and abated. This includes those penalties that have already been assessed as well as those that may be assessed on TY 2018 returns filed throughout Processing Year 2019.

The Commissioner, Wage and Investment Division, should create a business rule that rejects tax returns when the checkbox(es) for blind or age 65 or older are checked for a spouse but there is not a spouse being claimed on the tax return.

The Commissioner, Wage and Investment Division, should correct programming to no longer reject tax returns with a blank or zero amount on the Other Adjustments Statement.

The Commissioner, Wage and Investment Division, should implement programming to reject tax returns with claims for the CTC and/or ACTC when the child claimed has an ATIN or ITIN. In addition, ensure that programming is corrected to reject tax returns with claims for the ACTC that exceed the statutory limit of $1,400 per child.

The Commissioner, Wage and Investment Division, should review the returns of the 123 taxpayers that received CTC and ACTC claims for a dependent that had an ATIN or ITIN and the 398 taxpayers that received ACTCs over the $1,400 limit and ensure that the IRS recovers the improper amount that the taxpayers received.