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Timeframes for Resolving Deposit Discrepancies

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

Encoding errors, piggy backs and improper SF 5515 charge backs must be resolved within 45 calendar days of the date the discrepancy was identified.

Slipped blocks must have all avenues of research exhausted within 150 calendar days of the date the discrepancy was identified.

At the end of these periods, unresolved credits with IRS-received dates older than one year will be transferred into the 6800 Account, Excess Collections, and unresolved debits will be transferred into the 7650 Account, Deposit Discrepancies.

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Internal Revenue Manual Part 3. Submission Processing

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