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

If adjusting tax on Employment Tax Returns, the FTD Penalty (TC 186) must be addressed. (Refer to IRM 3.14.2.6.17.8 , Failure to Deposit Penalty.)

Delete a refund using CC NOREF:

If increasing the tax

If decreasing the refundable credits

If a debit transaction is pending

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

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