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

Doc Code 34 (ADD34) credit transfer input with a credit freeze will not suppress a CP 260.

If there are multiple IDRS transactions see the table below:

If

Then

Releasing a Q- Freeze and completing a credit transfer (DOC Code 24, 34 and 48)

Retype the notice to remove the transferred credit and add Label 22. Release the Q- Freeze with HC 3, PC 4. Use PD 1 on the CC REQ54 to delay the release one cycle past the credit transfer to avoid creating an unpostable condition.

The remaining credit after completing a credit transfer is ≡ ≡ ≡ ≡ or less of the credit claimed by the taxpayer or the remaining credit is ≡ ≡ ≡ ≡ or less

CC REQ54, Priority Code 4 is not required. The remaining credit will release automatically.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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