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Caution:

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

CC TRDBV or CC BRTVU prints cannot be sent to the taxpayer.

Only obtain a hard copy of the Electronic File (ELF) return if it must be reprocessed or re-input.

For tax years before 1998, use CC ESTAB or CC ELFRQ.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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