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Restricted Credit Interest Freeze (I-)

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

This freeze restricts credit interest.

One of the following conditions will set the freeze:

TC 770

TC 780

TC 534 (for significant amount)

Any of the following actions will release the freeze:

TC 771

TC 772

TC 535 (must completely reverse TC 534 amount)

TC 781 or TC 782

Net module balance becomes zero or debit

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

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