Amended Return Freeze (E-)
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
This freeze prevents overpayments from refunding or offsetting into or out of the frozen module.
The following conditions will set this freeze:
No original return (TC 150) has posted, but a duplicate (TC 976) return posts to a tax module
TC 971 Action Codes 010, 012, 013, 014, or 015 is input
Any of the following actions will release the freeze:
TC 150
TC 971 with Action Code (AC) 002
Get a plain-English answer with a citation back to this text.
Ask AI about this code