Return Processable Date (RPD)

A return is not considered complete and processable until all taxpayer information needed to permit the mathematical verification of a tax liability shown on the return (such as missing signatures, Form 1310, or any missing forms or schedules) is received.

When the taxpayer sends the necessary correspondence, enter the correspondence received date in the RET-PROC-DT field on IDRS to update the Return-Processable-Date field on CC TXMOD.

This will also restrict credit interest for 45 days. Future computations of credit interest will be figured from the date of the Correspondence Received Date (CRD) or the Return-Processable-Date Field.