Caution:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
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Do not transfer credit(s) or reprocess a return with a merge in process. CC BMFOLI will not display an index of tax modules when accounts are merging. Instead, MRG-PRO will be indicated. TC 011 is located on CC ENMOD on the losing module's TIN. The XREF TIN listed under TC 011 is the receiving module. (The account with TC 011 will merge to the XREF TIN listed) If credits will be merged into a balance due notice module, consider the credits as pending to the notice module and input CC STAUP to prevent the generation of an erroneous CP 504.
If credit will fully pay module void notice. Use Local Control File to select any adjustment notice.
If the credit will not full pay module use appropriate label.
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