Reminder:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
An adjustment notice generates when the ES Penalty recomputes.
Research additional TINs indicated on the return or in the NRPS package for missing payments or resolution of excess credits
Check dates and amounts of unclaimed payments and take the following action:
If the payments are timely for the next tax year, delete the refund (if applicable) and transfer the payment(s) (Use proper Posting Delay Code)
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