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

ELFRQ may only be used in the SPC that processed the electronic return and the Form 8453-P (Form 1065).

On returns submitted via the Legacy e-File program, use CC TRPRT for requesting graphic (form image) prints. The TRPRT graphic will be available nationwide regardless of where the return was filed. The TRPRT print is not considered the original return. The print will be labeled TRPRT PRINT DO NOT PROCESS. However, when the return must be reprocessed, the TRPRT print will be used.

On returns submitted via the MeF e-File program, use the EUP (Employee User Portal) to obtain prints to be used for the reprocessing of the returns.

If an adjustment is made as the result of case closure, use Blocking Series 05/15 (non-refile DLN) for BMF. Do not use Blocking Series 18.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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