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

Use CC COMPAF to compute FTP when the account is restricted after an adjustment or when a credit is pending but does not yet show on IDRS.

Input the to and from dates and the underpaid amounts. Begin with the Start Date and end on a notice 23C Date.

Add payments on their respective received dates and subtract their amounts from the underpaid liability amount.

If multiple CC COMPAF screens are input for multiple Start Dates, add the totals of each screen to compute the total FTP penalty.

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