Note:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
X or C or D without numbers= applies to all 4 quarters
2D = Debit Starting in 2nd quarter and Ending in last quarter
D3 = Debit Starting in 1st quarter and Ending in 3rd quarter
2C2 = Credit for 2nd quarter ONLY
2X3 = Debit And Credit STARTING in 2nd quarter and ENDING in 3rd quarter
X3C = Debit/Credit THROUGH 2nd quarter, Credit STARTING in 3rd quarter
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