Caution:

At least three cycles must remain when transferring credits from a Q- Freeze to allow sufficient time for the transfer to post. When less than three cycles remain, see IRM 3.14.2.6.8 (7), Q- Freeze Decision Table, for more information.

The payment(s) have valid dates for the next period

The payment amounts are in-line with prior history payment patterns

A payment is missing on the next module (based on posted data and history of payment patterns)

Use the Decision Table below when the credit transfer resolves the Q- Freeze as follows:

If the credit transfer

Then

Results in a partial excess credit remaining on the module and the taxpayer is not in a balance due status.

Retype the notice, or Void the notice if the remaining credit is $9.99 or less of the overpayment the taxpayer expected.