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Label 18

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

: A credit of [$0.00] has been added to your account. You will receive an additional notice reflecting the credit. Your installment privilege will be reinstated.

Only use Label 18 when a credit transaction is pending (AP, PN, CU, UP, RS or TP) and does not show on the notice and all the following applies:

An adjustment notice will generate to the taxpayer.

The resulting balance on the notice module will be an overpayment or even balance.

Failure to File (TC 166), Failure to Deposit (TC 186), or Estimated Tax (TC 176) penalties will recompute or Failure to Pay (TC 276) will decrease.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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