Label 21
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
: We are transferring a credit of [$0.00] to your Form [XXXX] for the period ending [MM-DD-YYYY], and a credit of [$0.00] to your Form [XXXX] for the period ending [MM-DD-YYYY].
Use Label 21 when all of the following applies:
Two different payments (or credits) are pending (AP, PN, CU, UP, RS or TP) on an overpaid notice module.
The payments (or credits) are being transferred to two different modules with the same TIN.
The notice is a CP 210.
Before using Label 21:
Ensure the pending transactions are correct and the credits/payments have not previously been transferred out.
Ensure the module has sufficient credit available for a TC 820 or TC 830 to properly post.
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