Note:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
When adjusting BMF international tax accounts using CC REQ54, or transferring credits using CC ADD24 or ADD34 or ADD48, input a filing location code (FLC) of 60 or 78 according to the primary location code shown on TXMOD or ENMOD.
Retype notice for correct address, location code and taxpayer's account.
Research for missing payments.
Q Transcript Review: Input TC 570 on modules reflecting a Q to prevent incorrect notices and/or erroneous refunds.
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