Example:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
A TC 620 extension payment misapplied to MFT 78 that needs to be transferred to MFT 52 requires a TC change since TC 620 is not valid for MFT 52.
The date of the debit reversal must be exact if transferring a payment, because any discrepancy will cause an unpostable.
Get a plain-English answer with a citation back to this text.
Ask AI about this code