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Example:

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

If an application is for 4 records, and the first record is Record 1 in the ICP batch, enter the payment information on Record 1, then in the Remarks for records 1, 2, 3, and 4, enter “Payment Info for records 1 to 4.”

Deposit 1 Amt $: Enter the payment amount coded on the Form 8802 Application.

Deposit 1 Date: For Pay.gov, enter the date coded on the Form 8802 in the “For IRS Use Only” section. For OTC.net, enter the date from the USRC Received Date Stamp on the Form 8802.

Tracking #: For Pay.gov, enter the 11-digit Agency Tracking ID#, one space, and the 8-digit Pay.gov Tracking ID# in ALL CAPS. For OTC.net, enter the 8-digit IRN number written in the left margin on page 1 of the Form 8802.

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

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