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Reason Codes

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

appear on IDRS to describe adjustment or other changes made to taxpayers account.

Reason Code 062 is valid for penalty abatements/adjustments, based on reasonable cause

Reasonable cause codes are used in the 4th position of RSN-CDS field in the REQ54/ADJ54 format

When adjusting FTD penalties, Penalty Computation Codes 003, 011, 041, 042, 043,044 and 045, are used in the 1st position of the RSN-CDS field in the REQ54/ADJ54 format

See Document 6209 for additional valid 4th position Penalty Reason Codes

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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