Label 3
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
: We applied a credit of [$0.00] to your account. Your new balance is [$0.00].
Use Label 3 when all the following applies:
The notice module is currently in balance due status.
Payments or credits are pending (AP, PN, UP, CU, TP or RS) but are not showing on the notice.
The resulting balance on the notice module will be a reduced balance due.
Failure to File (TC 166), Failure to Deposit (TC 186), Failure to Pay (TC 276), or Estimated Tax (TC 176) penalty will not recompute.
Another notice will not generate.
Use INTST or COMPA to compute the new balance for the label fill-in.
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