Note:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
The amount must be reasonable and the extension payment date applicable for the module. The TC 620 may belong on the next year tax module.
TC 29X adjustment or TC 30X Examination Tax Adjustment created the refund.
TC 571 or TC 290 .00 has released the credit freeze.
Claimed TC 650 or TC 660 payments are posted and another TC 610 for the amount of tax due posts to the module.
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