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Internal Revenue Manual Part 5. Collecting Process · 2026-10-03 edition · updated 2026-10-04 · United States

For modifications, it is mandatory to use the narrative(s) from the WHC Withholding Estimator’s "Modify History for AMS" when documenting the case. If the taxpayer/spouse have more than 4 jobs, the additional wage income will be captured as "Other Earned Income"

Add or update case information to WHCS as appropriate. See the WHCS User Guide for instructions. Update IDRS and AMS as appropriate.

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▸Contents — Internal Revenue Manual Part 5. Collecting Process

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