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Section 21. Credit and Account Transfers›3.12.21 Credit and Account Transfers›Section 01

Section Fields A Through X Description

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

The alpha-field designators, field lengths (maximum length for variable fields), and the field titles are shown below:

Field

Field Length

(+/−)

Field Title

01-A

4

Name Control

01-B

9

EIN or SSN and TIN Type

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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