Restricted Debit Interest Freeze (-I)

The -I (Debit Interest) Freeze sets when a manual abatement or assessment requirement is placed on an account. The -I Freeze is generated when a TC 340/ TC 341 posts or when CCC “Z” is placed on an account identifying combat zone taxpayers entitled to an automatic postponement of a deadline. You must manually compute interest on adjustments input on an account with the -I Freeze. It also prevents credits from refunding or offsetting into or out of the module for eight weeks.

A TC 340/341 sets this freeze.

TC 342 will release this freeze.

Manually compute the interest and retype the notice if necessary.