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

A return with over 100 partners may have both Failure to File and Failure to File Electronically penalties assessed. The systemically charged penalties can be identified by the following transaction codes: before December 31, 2021, TC 166 for Failure to File and TC 246 Failure to File Electronically; after December 31, 2021, TC 240 PRN 722 or 723 and TC 240 PRN 688.

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

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