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CP 117, Overpayment Form 1042

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

A CP 117 is an overpayment notice generated from a refund.

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If the taxpayer's original figures are correct on their return, then adjust the taxpayer's account to reflect those original figures. The notice can be voided.

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

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