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

Do not enter Action Code 651, even if edited.

See IRM 3.24.37.4.19.1 and IRM 3.24.37.4.19.2 for specific instructions on entry of international returns.

See IRM 3.24.37.4.19.1 and IRM 3.24.3.1.10.2(3) for specific instructions for entry of VI Cover Over returns.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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