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

When inputting a credit transfer, follow instructions in IRM 3.14.2.7.7, Credit Transfers, and IRM 2.4.17, Command Codes ADD24/34/48, ADC24/34/48, FRM34 and DRT24/48.

Transfer a late payment if there is a clear indication based on payment amount, liability schedule, total deposits or balance due amounts (does not apply to like payments).

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

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