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.
Get a plain-English answer with a citation back to this text.
Ask AI about this code