Reminder:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
The amount on line 13b will post to the module as a TC 766 CRN 280.
DEFERRED-SECT-2302-AMT
Amounts eligible to be deferred must have been paid by the following dates in order to avoid penalty and interest:
50% of the deferred amount was due on or by December 31, 2021.
The remaining 50% of the deferred amount was due on or by December 31, 2022.
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