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Employment Tax Advanced Payments

Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States

Taxpayers may prepay their deficiency or proposed deficiency by making an advance payment. Taxpayers can use checks, money orders or electronic funds transfers.

There are two types of advance payments:

IRC 6603 deposit, and

A payment of tax deficiency.

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▸Contents — Internal Revenue Manual Part 4. Examining Process
Internal Revenue Manual Part 4. Examining Process

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