Note:

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

If Elective Payment Election (EPE) indicator is present CP 161 is not a valid retype notice. See IRM 3.14.2.6.4.11.2, Elective Payment Election (EPE) Account and Notice Impact, for more information.

8804, 1041, 1065, 1120(all), 990-T

CP 131A

CP 131 CP 132, CP 133, CP 161 or CP 268

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

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