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

The Q- Freeze will remain in effect if the difference between the credit claimed and the remaining credit on the module is ≡ ≡ ≡ ≡ ≡ ≡ or more.

Adjusting the tax or credits and releasing the Q- Freeze

CC REQ54 must be input. Input a second CC REQ54 with Hold Code 3, Priority Code 4 to release the refund. (Posting Delay is not required.)

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

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