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Credit Balance Freeze (-K)

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

This freeze prevents the credit balance from refunding or offsetting from the module.

Any of the following conditions will set the freeze:

TC 29X with Hold Code 1, 2, or 4

TC 30X with Hold Code 1, 2, or 4

Form 1120 with CCC "N" (Joint Committee Case) is posted

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

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