Example:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
The notice module is missing credit is a like payment. Payment found in the FTD module is dated early for the notice module but timely for the prior module. A payment dated timely for the notice module has posted to the prior module. Multiple transfers are required.
If the missing credit(s) is found on an open module (no TC 150), before transferring the credit determine if it is in-line with the other payments in the notice module. In-line refers to similar payment amounts that have posted to your module.
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