ERS Status Codes - Temporary Timeframe Update and Additional Guidance

Sep 15, 2026

Uploaded by Violet

IRM procedural update WI-21-0416-0694 revises guidance for Error Resolution System (ERS) status code handling under IRS procedures. It directs review of CC ERINV screen status codes, communication of correct suspense/processing time frames to taxpayers, and when to submit Form 4442 for inquiries. The update adds Identity Theft guidance for Letter 12C cases, adjusts the normal timeframe in parentheses (3) from 4 to 6 weeks, and clarifies routing based on original processing location and address verification steps.

LanguageEnglish

CategoryForms

FormatPDF

Pages8

Reading Time3 min

AccessFree to download

IRM Procedural Update

Subject and Scope

Change Summary

Review and Taxpayer Guidance

Status Code Time Frames

IRM PROCEDURAL UPDATE DATE: 04/07/2016 NUMBER: WI-21-0416-0694 SUBJECT: ERS Status Codes-Temporary Timeframe Update and Additional Guidance AFFECTED IRM(s)/SUBSECTION(s): 21.4.1.3.1.2.4 CHANGE(s): IRM 21.4.1.3.1.2.4(1) and (3) Added Identity Theft guidance for 12C letter inquiries when the taxpayer claims they did not file the return. Added guidance to Status 221/224 THEN sections 3 and 5. Increased the timeframe under paren (3) from 4 to 6 weeks. 1. Review the CC ERINV screen for the status codes. The following provides some of the most common ERS status codes and their time frames. Advise the taxpayer of the correct time frames via telephone or "C" letter. For additional codes and time frames, see Exhibit 21.4.1-1, Error Resolution System (ERS) STATUS CODES, or Exhibit 21.4.1-2, Error Resolution System (ERS) Action Codes (For use by ERS/Reject Unit) . NOTE: For any ERS Status Code not specifically noted below, and you cannot determine the cause for the condition, allow 8 weeks from the original received date of the tax return to pass before submitting a Form 4442, Inquiry Referral, to ERS. See the fax/EFax numbers in (3) below. If the original return was processed in Andover, refer to Cincinnati; if the original return was processed in Philadelphia, refer to Ogden. NOTE: If you can determine the cause for the condition (by reviewing the paragraphs used in the Letter 12C on CC ENMOD) advise the taxpayer to provide the information using the ERS/Rejects address/fax chart in (3) below. Use CC ERINV to determine the correct FLC to match up with the fax number. CAUTION: If the taxpayer states the return identified in the 12C letter is not their tax return, ask the taxpayer to return the letter and write “Not My Return”on the letter. Inform the taxpayer they should file a tax return along with the Form 14039, Identity Theft Affidavit. NOTE: The complete list of ERS status codes is in Exhibit 3.12.37-21, ERS Status Codes. The time frames related to the suspense periods for these codes is in Exhibit 3.12.37-2, Use of Action Codes on ERS Records. | If the | And | Then | | --- | --- | --- | | Status
Code is | | | | --- | --- | --- | | 100 | It is an unworked error record that is usually a simple problem that is corrected in three to four days. | 1. Advise taxpayer to allow normal processing time and to visit Where's My Refund at [irs.gov](irs.gov), or from the IRS2Go phone application from a smartphone, for current information. Where's My Refund can inform the taxpayer of the projected date of the refund. Also advise the taxpayer not to call before the normal processing time frames have passed as no additional information will be available.
2. If problem is not resolved, taxpayer will receive a letter during normal processing time explaining any additional requirements. | | 221/222/224 | The taxpayer received correspondence. The case is in unworkable suspense and waiting for the taxpayer's response. The case will
remain in suspense for 40 workdays.
NOTE: Taxpayers will be contacted via Letter 12C, Individual Return Incomplete for Processing: Form 1040, Form 1040A and 1040EZ. CC ENMOD will display the selective paragraphs input on these letters except for selective paragraph "i" which is used for a narrative fill- | 1. Advise taxpayer to provide requested information;
AND
2. Advise them of the 6 week normal processing timeframe. This time frame would begin from the time the taxpayer responded to
the information request. | | | in.
CAUTION: Status 222 is international correspondence and has a suspense period of 45 days. | | | --- | --- | --- | | 221/222/224 | The taxpayer indicates that the response must be delayed because of illness, the preparer is out of town, or other valid reason. | 1. Advise the taxpayer to immediately fax a statement requesting an extension to the fax number on the letter, and include a copy of the Letter 12C.
2. If unable to fax, the taxpayer should immed

FAQs

What should IRS staff review first when handling ERS status code cases?

Review the CC ERINV screen for the ERS status codes and use the provided code/time-frame guidance. For additional codes and time frames, consult the referenced exhibits 21.4.1-1 and 21.4.1-2.

How long should staff allow if an ERS status code is not specifically listed and the cause cannot be determined?

Allow 8 weeks from the original received date of the tax return to pass before submitting Form 4442, Inquiry Referral to ERS.

What action is required if the taxpayer says the return in the 12C letter is not their tax return?

Ask the taxpayer to return the letter with the note “Not My Return” and advise them to file a tax return along with Form 14039, Identity Theft Affidavit.

Sep 15, 2026

Uploaded by Violet