Note:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
For BMF, the date of the refund check is the 23C Date of the TC 846 plus 1 calendar date. The date of the direct deposit is the 23C Date of the TC 846 minus 6 calendar days. The date of the refund check for a manual refund is the date certified by Accounting for allowing the refund.
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