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

See Exhibit 3.14.2-12 Deleting Extensions Using FRM77, for more information.

Use CC REQ77 to input a TC 460 to post the extension on the correct account. See Exhibit 3.14.2-11, Adding Extensions Using FRM77. Input the Extension Date (use the latest extension date), the Transaction Date (use the received date of the extension), the DLN-CD: • Enter 20 for MFTs 02, 33 and 34 • Enter 45 for MFTs 05 and 06

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