Note:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
The posted TC 767 CRN 263 should carry the due date of the installment or the payment date, whichever, is sooner except when there is interest on the module in which case the posted TC 767 CRN 263 should carry the due date of the installment. When applying an overpayment to a future installment the current date should be utilized when inputting the TC 290 .00/298 .00 CRN 263 to generate the TC 767 CRN 263. If the date of a posted TC 767 CRN 263 is incorrect, input an adjustment to correct it (i.e., reverse the erroneous TC 767 CRN 263 by inputting a TC 290 .00/298 .00 CRN 263 adjustment to post a TC 766 CRN 263 using the same date and amount as the erroneous TC 767 CRN 263 and then input the TC 290 .00/298 .00 CRN 263 to post the TC 767 CRN 263 with the correct date).
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