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N›Caution:

Form 2290 (L-)

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

This freeze is set when MFT 60 (Form 2290) module has a credit balance of $10.00 or more.

The freeze was created to prevent erroneous refunds.

The credits are recorded on the Form 2290 Credit Report which is worked by the Excise Group in Cincinnati.

The module is frozen from refunding and offsets.

≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡If the form is requested by the Excise Team route to Internal Revenue Service, Excise Operation, Stop 5701-G 7940 Kentucky Drive, Florence, KY 41042.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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