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

Form 8288 can be filed with an EIN, SSN or ITIN. If the return was filed with an SSN, or ITIN use File Source Code "V" for valid or "W" for invalid. It may be necessary to research under both the valid and invalid TINs for an erroneous duplicate credit. There should never be any generated refunds on Form 8288 (MFT 17).

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

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