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

Input TC 971 action code AC 663 on the erroneous refund module, regardless of the category. AC 663 is used for reporting purposes. Refer to IRM 21.4.5-1, TC 971 AC 663 - Identifying Erroneous Refunds, for input instructions.

See Erroneous Refund Categories chart below.

If

Then the Category is

Example

The Erroneous Refund relates to TCs 150, 29X, and/or 30X and the MFT is not01, 09, 10, 11, 12, 16, or 88

A1 See, IRC 6211 (b) (2) and IRM 21.4.5.5.1. , Category A1 Erroneous Refunds.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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