Note:

Payments intended for Form 940 sometimes post to Form 941 modules.

If a missing payment is located in another module, move the credit to the correct module.

Research any unclaimed payments using RTR or IDRS CC EFTPS. If the correct posting of the unclaimed payment can be determined, intercept the refund and move the credit to correct module.

If an unclaimed credit is consistent with Form 941 payments, stop the refund and transfer the payment(s) to the correct module.

If there is a possibility of another TIN, research all available IDRS CCs for another EIN and missing payments.

Review the document for attachments/additional information for incomplete processing (if the document is necessary to complete the review of the notice or if the return is available for viewing on EUP).