Note:

Taxpayer may submit one payment intended for tax on two or more modules. If this is the case, then move the payment(s) to the correct module(s).

Check account for a pending debit transaction as the payment may belong there. If so, move the payment.

Check for any indication that the refunding TC 610 is actually a later year ES payment (i.e., one-fourth of the tax liability). If so, move the payment.

Research the TC 610 payment to ensure the payment was credited to the correct taxpayer and/or tax period. If research determines the payment was credited to the incorrect taxpayer and/or tax period then move the payment to the correct taxpayer and/or tax period.

If unclaimed payments are refunding and the reason for the payment cannot be determined.