Note:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
If multiple adjustments are required, a HC 1, 2 or 4 must be used on all adjustments.
Use a TC 570 on a credit transfer. If a TC 570 is not input on the debit side of the credit transfer to establish a -R freeze, the credit transfer will release the -K freeze (established by using the HC 1, 2, or 4 on the adjustment) and a systemic refund (TC 846) will be generated.
Form 3753, Manual Refund Posting Voucher and Form 5792, Request for IDRS Generated Refund, are used to request a manual refund. See IRM 3.14.2.7.2.2.2, Initiating Manual Refunds, for more information.
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