Caution:

Do not edit Return Received Date based on the TC 610 date of the losing module.

If

And

Then

The return is timely filed (for the receiving module)

Do not enter the Received Date unless reprocessing to a prior period. (See note below.)

The return is timely filed for the receiving module

The return date is stamped or edited on the return

Edit the received date (circle the received date).

The return is received after the due date of the receiving module

Enter the received date in the center of the first page of the return.

The return is received after the due date of the receiving module

The return date is stamped or edited on the return

Do not edit the received date.