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of 8821/2848’s›Caution:

Form 2424 Funds Transfer - IPAC

Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States

In some instances, taxpayers mistakenly send payments for their applications to their taxpayer accounts instead of to US Residency Certification. Or on rare occasion, they will send in a payment to USRC that was meant for their personal tax account. In these instances, an Intra-Governmental Payment and Collections (IPAC) transfer needs to be performed.

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▸Contents — Internal Revenue Manual Part 21. Customer Account Services
Internal Revenue Manual Part 21. Customer Account Services

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