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of 8821/2848’s

Example:

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

Your Carry Over from the previous day is 226, and your Skip Rate is 580. Starting with 226, you add the first employee’s closing total, which is 175 for today. 226 + 175 = 401, not enough to reach your Skip Rate. The next employee’s total is also 175. 401 + 175 = 576, still not enough. The next employee’s total is 244. 576 + 244 = 820, which is over the Skip Rate of 580. You will make your first pull from this employee’s closed work.

Put a check mark next to that employee’s total on the CAF Closings sheet.

If you have more than one pull, subtract the Skip Rate from the total you came up with in Step 10 to determine your carry over for the next pull. Write that number next to the check mark.

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

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