Caution:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
TC 290 .00 defaults to the return due date of the module being adjusted, so if the transaction needs to carry a date other than the return due date use TC 298.00.
When applying an overpayment to a future installment, use TC 298.00 for the current date.
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