Exception:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Credits with Document Codes 48, 58, or 65 may be added to the XSF regardless of age.
Generated Refundable Credit (TC 766) will be accepted by Excess Collections.
Excess Collections File (6800 Account)
When credits and payments are over one year old and have not been applied back to a taxpayer's account on Master File, they are moved into the 6800 Account.
If necessary to transfer credits or payments to the Unidentified Remittance File or Excess Collections File, see work lead.
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