Instruction for Form 944
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
If the Taxpayer receives a CP 250A and a selected notice (usually a CP 145), Notice Review should:
Transfer any credit elect amount(s) from Form 944 to the Form 941 first quarter return of the following year.
Retype CP 145 to reflect Form 941.
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