Example:

A payment is a dollar and cents payment that matches a liability or is the amount of the missing credit.

Do not transfer credits posted earlier than the beginning day of the tax period.

If credits posted earlier than the tax period are claimed on the return, this may indicate the return has posted to the wrong tax period.

Decide the correct Filing Requirements if Form 941 is filed and the credit(s) have posted to a Form 943 open module, or if Form 943 is filed and the credit(s) have posted to a Form 941 open module. The taxpayer may have filed the incorrect form. Check for tax liability on prior tax modules using CC BMFOLT to decide which form the taxpayer is liable to file. If the taxpayer has filed the incorrect form, do not transfer the credit(s). Print the notice instead.