Reminder:

Night shift employees must use local procedures for correct Manual Refund schedule dates.

To calculate the correct To and From dates see IRM 21.4.4.6, Other Manual Refund Requirements.

Use the appropriate CC COMPA definer to compute credit interest for the period decided above (To and From dates). See the COMPA Definer Decision Chart below.

If

Then

Credit interest before 1/1/99 for a Non-Corporate taxpayer

Compute using COMPAC

Credit interest on or after 1/1/99 for a Non-Corporate taxpayer

Compute using COMPA or COMPAD.

Credit interest before 1/1/95 for a Corporate taxpayer, regardless of the overpayment amount (See IRM 20.2.4.9 , Special Credit Interest Rules for Corporations, for the definition of a Corporate taxpayer.)

Compute using COMPAC

Credit interest on or after 1/1/95 for a Corporate taxpayer and the overpayment amount is less than or equal to $10,000

Compute using COMPAC

Credit interest after 12/31/94 for a Corporate taxpayer and the overpayment amount is greater than $10,000, or the GATT threshold has previously been met (See IRM 20.2.4.10.2, Determining the GATT Threshold.)

Compute using COMPAG (GATT).