Label 4
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
: We applied a credit of [$0.00] to your account. Your account has a credit of [$0.00].
Use Label 4 when all the following applies:
Payments or credits are pending (AP, PN, UP, CU, TP or RS) but are not showing on the notice module.
The notice module is in balance due status or an overpayment is frozen and not refunding.
The resulting balance on the notice module will be an overpayment.
Failure to File (TC 166), Failure to Deposit (TC 186), Failure to Pay (TC 276), or Estimated Tax (TC 176) penalties will not recompute. Therefore, another notice will not generate.
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