출처: h t t p://www.richerbytheday.com/2009/02/irs-code-1301-meaning-causes-and-rising-occurence.html
Though it may be as common as in previous years, there seems to be many more taxpayers discussing IRS Code 1301 this year. After filing a return, and checking their status, they are told to call the IRS and mention reference number 1301 to the IRS Customer Service Representative.
The code basically means that your return was filed at least three weeks ago and processing has been delayed. There are many reasons why processing might be delayed, but a particularly common one this year involves the new 2008 Recovery Rebate Credit.
An early sampling of 2008 returns showed a very large number of them had errors regarding this credit. You are supposed to use the amount you received in last year’s stimulus check to calculate the proper number for the Recovery Rebate Credit. Since most taxpayers got the proper amount last year, only a small percentage of people will actually qualify for the credit. The problem is that many people are entering the wrong amount for the credit, instead entering the amount they received last year. Though such errors are generally detected and automatically corrected by the IRS, since so many people are making the mistake longer delays are the likely result.
As of January 30th, the IRS reported that refund delays were running no longer than 1 week behind as a result of this issue. So if your return is delayed and you are in the IRS reference number 1301 group, you’ll probably only have to wait about one extra week. You can always call the IRS, just to be sure.
