TC 150 Abstract Versus Tax Period Table
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
D=Debits, C=Credits, X=both, 1 through 4=quarters (see NOTE at end of the tables)
ABST-NUM
009
010
011
012
013
014
015
016
017
018
019
020
021
022
023
024
025
026
027
1962
D
D
D
D
X
D
D
D
D
D
X
D
D
X
1963
D
D
D
D
X
D
D
D
D
D
X
D
D
X
1964
D
D
D
D
X
D
D
D
D
D
X
D
D
X
1965
D
D
D
D
X
D
D
D
D
D
X
D
D
X
1966
D
D
D
D
X
D
D
D
D
D
X
D
D
X
1967
C
D
X
X
1968
C
D
X
X
1969
C
D
X
X
1970
X
C
X
X
3X
1971
X
C
X
X
X
1972
X
C
X
X
X
1973
X
C
X
X
X
1974
X
C
X
X
X
1975
X
C
X
X
X
1976
X
C
X
X
X
1977
X
C
X
X
X
1978
X
C
X
X
X
1979
X
C
X
X
X
1980
X
C
X
X
X3
1981
C
C
X
X
C
1982
X
C
X
X
3X
1983
X
C
X
X
X
1984
X
C
X
X
X
1985
X
C
X
X
X
1986
X
C
X
X
X
1987
X
X
X
X
X
X
1988
2D2
X
C
X
X
X
X
1989
1D1
X
C
X
X
X
X
X
1990
1D1
X
C
X
X
X
X
1X1
X
X
X
X
1991
X
C
X
X
X
X
2X2
X
X
X
X
1992
X
C
X
X
X
X
1X2
X
X
X
X
1993
X
C
X
X
X2
X
1X2
X2
X
X
X
1994
X
C
X
X
X
1X2
X
X
X
1995
X
C
X
X
X
1X2
X
X
X
1996
X
C
X
X
X
1X2
X
X
X
1997
X
C
X
X
X
1X2
X
X
X
1998
X
C
X
X
X
1X2
X
X
X
1999
X
C
X
X
X
1X2
X
X
X
2000
X
C
X
X
X
1X2
X
X
X
2001
X
C
X
X
X
1X2
X
X
X
2002
X
C
X
X
X
1X2
X
X
X
2003
X
C
X
X
X
1X2
X
X
X
2004
X
C
X
X
X
1X2
X
X
X
2005
X
C
X
X
X
1X2
X
X
X
2006
X
C
X
X
2X
X
1X2
2X
X
X
X
2007
X
C
X
X
X
X
1X2
X
X
X
X
2008
X
C
X
X
X
X
1X2
X
X
X
X
2009
X
C
X
X
X
X
1X2
X
X
X
X
2010
X
C
X
X
X
X
1X2
X
X
X
X
D=Debits, C=Credits, X=both, 1 through 4=quarters (see NOTE at end of the tables)
ABST-NUM
028
029
030
031
032
033
034
035
036
037
038
039
040
041
042
043
044
045
046
1962
D
X
X
D
X
X
X
X
X
X
X
D
X
D
X
1963
D
X
X
D
X
X
X
X
X
X
X
D
X
D
X
1964
D
X
X
D
X
X
X
X
X
X
X
D
X
D
X
1965
D
X
X
D
X
X
X
X
X
X
X
D
X
D
X
1966
D
X
X
X
D
X
X
X
X
X
X
X
D
X
D
X
1967
X
X
X
D
C
C
C
C
C
X
C
C
X
1968
X
X
X
D
C
C
C
C
C
X
C
C
X
1969
X
X
X
D
C
C
C
C
C
X
C
C
X
1970
3X
X
X
X
D
C
C
C
C
C
X
C
C
X
1971
X
X
X
X
D
C
C
C
C
C
X
C
C
X
1972
X
X
X
X
C
C
C
C
C
X
C
C
X
1973
X
X
X
X
C
C
C
C
C
X
C
C
X
1974
X
X
X
X
C
C
C
C
C
X
C
C
X
1975
X
X
X
X
C
C
C
C
C
X
C
C
X
1976
X
X
X
X
C
C
C
C
C
X
C
C
X
1977
X
X
X
X
C
C
C
C
C
X
C
C
X
1978
X
X
X
X
C
C
C
2X
C
X
C
C
X
1979
X
X
X
X
X
X
X
X
3X
X
C
X
X
1980
X3
X
X
X
X
X
X
X
X
X
C
X
X
1981
C
X
X
X
X
X
X
X
X
X
C
X
X
1982
3X
X
X
X
X
X
X
X
X
X
C
X
X
1983
X
X
X
X
X
X
X
X
X
X
X
C
X
X
1984
X
X
X
X
X
X
X
X
X
X
X
2X
X
X
1985
X
X
X
X
X
X
X
X
X
X
X
X
X
X
1986
X
X
X
X
X
X
X
X
X
X
X
X
X
X
1987
X
X
X
X
X
X
X
X
X
X
X
X
X
X
1988
X
X
X
X
X
X
X
X
X
X
X
X
X
X
1989
X
X
X
X
X
X
X
X
X
X
X
X
X
X
1990
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
1991
X
X
X
X
C
X
X
X
X
X
X
X
X
X
C
1992
X
X
X
X
C
X
X
X
X
X
X
X
X
X
C
1993
X
X
X
X
C
X
X
X
X
X
X
X
X
X
C
1994
X
X
X
X
C
X
X
X
X
X
X
X
X
X
C
1995
X
X
X
X
C
X
X
X
X
X
X
X
X
X
C
1996
X
X
X
X
C
X
X
X
X
X
X
X
X
X
C
1997
X
X
X
X
C
X
X
X
X
X
X
X
X
X
C
1998
X
X
X
X
C
X
3X
X
X
X
X
X
X
X
X
C
1999
X
X
X
X
C
X
X
X
X
X
X
X
X
X
X
C
2000
X
X
X
X
C
C
X
X
X
X
X
X
X
X
X
C
2001
X
X
X
X
C
C
X
X
X
X
X
X
X
X
X
C
2002
X
X
X
X
C
C
X
X
X
X
X
X
X
X
X
C
2003
X
X
X
X
C
C
X
X
X
X
X
X
X
X
X
C
2004
X
X
X
X
C
C
X
X
X
X
X
X
X
X
X
C
2005
X
X
X
X
C
C
X
X
X
X
X
X
X
X
X
C
2006
X
X
X
X
C
C
X
X
X
X
X
X
X
X
X
C
2007
X
X
X
X
C
C
X
X
X
X
X
X
X
X
X
C
2008
X
X
X
X
C
C
X
X
X
X
X
X
X
X
X
C
2009
X
X
X
X
C
C
X
X
X
X
X
X
X
X
X
C
2009
X
X
X
X
C
C
X
X
X
X
X
X
X
X
X
C
2009
X
X
X
X
C
C
X
X
X
X
X
X
X
X
X
C
2010
X
X
X
X
C
C
X
X
X
X
X
X
X
X
X
C
D=Debits, C=Credits, X=both, 1 through 4=quarters (see NOTE at end of the tables)
ABST-NUM
047
048
049
050
051
052
053
054
055
056
057
058
059
060
061
062
063
064
065
1962
D
D
X
X
X
D
1963
D
D
X
X
X
D
1964
D
D
X
X
X
D
1965
D
D
X
X
X
D
1966
D
X
D
X
X
X
C
D
1967
X
D
X
X
X
C
1968
D
X
X
X
C
1969
X
D
X
X
X
C
1970
X
D
X
X
X
C
1971
X
X
D
X
X
X
C
1972
X
X
D
X
X
X
C
1973
X
X
D
X
X
X
C
1974
X
X
D
X
X
X
C
1975
X
X
D1
X
X
X
C
1976
X
X
X
X
X
C
1977
X
X
X
X
X
C
1978
X
X
X
X
X
C
1979
X
X
X
X
X
C
1980
X
X
X
X4
X
X
X
4X
1981
X
X
X
X
X
2X
2X
X
X
X
X
1982
X
X
X
X
X
X
X
X
X
X
X
1983
X1
X
X
X
X
X
X
4C
X
X
X1
X
2D2
1984
C
X
X
X
X
X
X
C
X
1D1
X
X
C
X
1985
C
X
X
X
X
X3
X3
C
X
X
X
C
X
1986
C
X
X
X
X
C
C
C
X
2X
2X
X
X
C
X
1987
C
X
X
X
X
X
X
C
X
X
X
X
X
C
X
1988
C
X
X4C
X
X
X
X
C
X4C
X
X
X
X
X
C
X
1X1
1989
C
X
C
X
X2C
X
X
C
C
X
X
X
X
X
C
X
1990
C
X
C
X
C
X
X
C
X
X
X
X
X
C
X
1991
C
C
C3
C
X
X
X
C3
X
X
X
X
X
C
X
1X1
1992
C
C
X
C1
X
X
X
X
X
X
X
C
X
1993
C
C
X
X
X
X
X
X
X
X
C
X
3X3
1994
C
C
X
X
X
X
X
X
X
X
C
X
1995
C
C
X
X
X
X
X
X
X
X
C
X
1996
C
C
X
X
X
X
X
X
X
X
C
X
1997
C
C
X
X
X
X
X
X
X
X
C
X
1998
C
C
X
X
X
X
X
X
X
X
C
X
1999
C
C
X
X
X
X
X
X
X
C
C
X
2000
C
C
X
X
X
X
X
X
X
C
C
X
2001
C
C
X
X
X
X
X
X
X
C
C
X
2002
C
C
X
X
X
X
X
X
X
C
C
X
2003
C
C
X
X
X
X
X
X
X
C
C
X
2004
C
C
X
X
X
X4
X4
X
X
C
C
X
2005
C
C
X
X
X
X
X
C
C
X
2006
C
C
X
X
X
X
X
C
C
X
2007
C
C
X
X
X
X
X
C
C
X
2008
C
C
X
X
X
X
X
C
C
X
2009
C
C
X
X
X
X
X
C
C
X
2010
C
C
X
X
X
X
X
C
C
X
D=Debits, C=Credits, X=both, 1 through 4=quarters (see NOTE at end of the tables)
ABST-NUM
066
067
068
069
070
071
072
073
074
075
076
077
078
079
080
081
082
083
084
1962
X
X
X
X
1963
X
X
X
X
1964
X
X
X
X
1965
X
X
X
X
1966
X
X
X
X
1967
X
X
X
X
1968
X
X
X
X
1969
X
X
X
X
1970
X
X
X
3X
X
1971
X
X
X
X
X
1972
X
X
X
X
X
1973
X
X
X
X
X
1974
X
X
X
X
X
1975
X
X
X
X
X
1976
X
X
X
X
X
1977
X
X
X
X
X
1978
X
X
X
X
X
1979
X
X
X
X
X
1980
X
X
X
X3
X
1981
X
X
X
C
X
1982
X
X
X
XX
X
1983
X
X
X
X
X
1984
X
C
C
X
X
1985
X
C
C
X
X
1986
X
C
C
X
X
1987
X
C
C
X
X
1988
X
1X1
C
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
1989
X
C
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
1990
X
C
X
C
X
C
C
C
C
C
X
C
X
X
X
X
X
1991
X
1X1
C
X
1X1
X
1X1
C
C
C
C
X
X
X
X
X
X
X
X
1992
X
C
X
X
C
C
C
C
X
X
X
X
X
X
X
X
1993
X
3X3
C
X
3X3
X
3X3
X
X
X
X
X
X
X
X
X
X
X
X
1994
X
C
X
X
X
X
X
X
X
X
X
X
X
X
X
X
1995
X
C
X
X
X
X
X
X
X
X
X
X
X
X
X
X
1996
X
C
X
X
X
X
X
X
X
X
X
X
X
X
X
X
1997
X
C
X
X
X
X
X
X
X
X
X
X
X3
X3
X3
X3
1998
X
C
X
X
X
X
X
X
X
X
X
X
1999
X
C
X
X
X
X
X
X
X
X
X
X
2000
C
C
C
X
X
X
X
X
X
X
X
X
2001
C
C
C
X
X
X
X
X
X
X
X
X
2002
C
C
C
X
X
X
X
X
X
X
X
X
2003
C
C
C
X
X
X
X
X
X
X
X
X
2004
C
C
C
X
X4
X4
X4
X4
X
X
X
X
2005
C
C
C
X
X
X
X
X
2006
C
C
C
X
X
X
X
X
2007
C
C
C
X
X
X
X
X
2008
C
C
C
X
X
X
X
X
2009
C
C
C
X
X
X
X
X
2010
C
C
C
X
X
X
X
X
D=Debits, C=Credits, X=both, 1 through 4=quarters (see NOTE at end of the tables)
ABST-NUM
085
086
087
088
089
090
091
092
093
094
095
096
097
098
099
100
101
102
103
104
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
1976
1977
1978
1979
1980
1981
1982
1983
1984
1985
1986
1987
1988
2X2
2X2
2X2
1989
C
C
C
1990
C
C
C
1991
1X1
1X1
1X1
X
X
X
X
X
1992
X
X
X
X
X
1993
3X3
3X3
3X3
4X4
3X4
X2
X2
X
X2
X2
X
4X
1994
1X2
X
X
X
1995
3X4
X
X
X
1996
1X1
X
X
X
1997
1X1
X
2X3
2X3
4X
X
X
4X
1998
X
X
X
X
X
3X4
1999
X
X
X
X
X
2000
X
X
X
X
X
2001
X
X
X
X
X
2002
X
X
X
X
2003
X
X
X
X
X
2004
X
X
X
x
x1
2005
X
X
X
x
2006
X
X
X
x
1X
2007
X
X
X
x
X
2008
X
X
X
x
X
2009
X
X
X
x
X
2010
X
X
X
x
X
D=Debits, C=Credits, X=both, 1 through 4=quarters (see NOTE at end of the tables)
ABST-NUM
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
1976
1977
1978
1979
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
4X
2X
4X
4X
4X
1X
1X
1X
1X
4X
2006
X
X
X
1X
1X
X
X
4X
1X
X
X
X
X
4X
X
4X
4X
4X
4X
2007
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
2008
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
2009
x
x
x
x
x
x
x
x
x
x
x
x
x
X
x
x
x
x
x
2010
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
D=Debits, C=Credits, X=both, 1 through 4=quarters (see NOTE at end of the tables)
ABST-NUM
124
125
140
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
1976
1977
1978
1979
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
4X
2007
X
2008
X
1X
2009
X
X
2010
3X4
D=Debits, C=Credits, X=both, 1 through 4=quarters (see NOTE at end of the tables)
ABST-NUM
303
304
305
306
307
308
309
310
322
323
324
326
327
328
329
340
341
342
343
344
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
1976
1977
1978
1979
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
4X
4X
4X
4X
4X
4X
4X
4X
4X
4X
4X
2002
X
X
X
X
X
X
X
X
X
X
X
2003
X
X
X
X
X
X
X
X
X
X
X
2004
X
X
X
X
X
X
X
X
X
X
X
2005
4X
X
X
X
X
X
X
X
X
X
X
X
2006
2X
1X
1X
4X
2X
X
1X
2X
X
X
X
X
X
X
X
X
X
X
2X
X
2007
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
2008
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
2009
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
2010
X
X
X
X3
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
D=Debits, C=Credits, X=both, 1 through 4=quarters (see NOTE at end of the tables)
ABST-NUM
345
346
347
348
349
350
351
352
353
354
355
356
357
358
359
360
361
362
363
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
1976
1977
1978
1979
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
4X
4X
4X
4X
4X
4X
4X
4X
4X
4X
4X
4X
4X
4X
4X
4X
4X
4X
4X
2002
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
2003
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
2004
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
2005
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
2006
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
2007
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
2008
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
2009
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
2010
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
D=Debits, C=Credits, X=both, 1 through 4=quarters (see NOTE at end of the tables)
ABST-NUM
364
365
366
367
368
369
370
371
372
373
374
375
376
377
378
379
380
381
382
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
1976
1977
1978
1979
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
4X
4X
4X
4X
4X
4X
4X
4X
4X
4X
4X
4X
4X
4X
4X
4X
4X
4X
2002
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
2003
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
2004
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
2005
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
2006
X
X
X
X
X
X
X
X
2X
X
X
X
X
X
X
X
X
X
X
2007
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
2008
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
2009
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
2010
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
D=Debits, C=Credits, X=both, 1 through 4=quarters (see NOTE at end of the tables)
ABST-NUM
383
384
385
386
387
388
389
390
392
393
394
395
396
397
398
411
412
413
414
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
1976
1977
1978
1979
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
4X
4X
4X
4X
4X
4X
4X
2002
X
X
X
X
X
X
X
2003
X
X
X
X
X
X
X
2004
X
X
X
X
4X
4X
4X
X
4X
4X
4X
X
X
2005
X
X
X
X
X
X
2X
X
X
X
X
X
X
X
2006
X
X
X
X
X
X
X
X
X
X
X
X
1X
X
X
2X
2X
2X
2X
2007
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
2008
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
2009
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
2010
X
X
X
X
X
X3
X
X3
X
X
X
X
X
X
X
X
X
X
X
D=Debits, C=Credits, X=both, 1 through 4=quarters (see NOTE at end of the tables)
ABST-NUM
415
416
417
418
419
420
421
422
423
424
425
426
427
428
429
430
431
432
433
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
1976
1977
1978
1979
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
4X
2006
2X
2X
4X
4X
4X
4X
4X
4X
4X
4X
4X
4X
4X
4X
4X
4X
4X
4X
X
2007
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
2008
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
2009
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
2010
X
X
X
X
X
X
X
X
X
X
X
X3
X3
X3
X3
X3
X3
X3
X
D=Debits, C=Credits, X=both, 1 through 4=quarters (see NOTE at end of the tables)
ABST-NUM
434
435
436
437
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
1976
1977
1978
1979
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
4X
2006
X
2007
X
2008
X
4X
4X
4X
2009
X
X
X
X
2010
X
X
X3
X3
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