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Caution:

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

If a credit transfer or adjustment needs to be made to it must be input at least 3 cycles before the Q- freeze release cycle. Example: If the Q- freeze will release in cycle 20XX20, then a necessary credit transfer must be input no later than cycle 20XX17.

Any of the following actions will release the freeze:

Automatically at the end of 15 cycles

A TC 652 or TC 662 posts and remaining credits are within $10.00 of the claimed amount (including penalties and interest)

A TC 290 .00 with Hold Code 3 and Priority Code 4 posts

The module balance becomes zero or debit

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