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N›Note:

Selection Key for CP 162, CP 162A, CP 162B, 162C, and 162E

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

The selection key for CP 162 is 53. See the chart below for an explanation of Key 53.

CP 162 Selection Key

Explanation

Key 53

The return is filed late and an extension (TC 460) has posted to a different, open module (no TC 150) or a posted TC 610 has a Julian date that indicates the return may be filed timely by extended due dates.

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