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Rollover Freeze (Q-)

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

The Q-Freeze is set when a return posts with unclaimed excess credits.

The account is frozen from refunding or offsetting for 15 cycles for MFTs 01, 02, 03, 05, 10, 11,12,16, and 33.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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