Note:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
CC ENMOD can have several FEMAs listed, so verify you are using the dates for the correct filing period.
Refer to IRM 3.14.2.6.17.3, Failure to File (Delinquency) Penalty Recomputation IRC 6651(a)(1), and IRM 3.14.2.6.17.3.1, Failure to File Penalty (IRC 6698/6699), for more information concerning FTF penalty.
Use the following table to decide the correct received date of the return and conclude if Failure to File penalty (TC 160) will be assessed:
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