Note:

Payment with return (TC 610) will not generate a credit discrepancy notice. However, if the TC 610 amount is not the balance due per taxpayer, and NRPS/IDRS research does not explain the payment, verify the payment using the above research steps.

Check for misplaced line entries creating erroneous credits. Federal Tax Deposits or extension payments may be entered on withholding or refundable credits lines on income tax returns. Compare the tax and liability data on the notice module with credits and payments posted on other modules. See below for the Excess Credit Decision table.