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Initiating Manual Refunds

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

Manual refunds are requested using Form 3753, Manual Refund Posting Voucher or Form 5792, Request for IDRS Generated Refund.

Once prepared and signed, Forms 3753 and/or 5792 are routed to the Submission Processing Accounting function where the manual refund will be scheduled and certified.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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