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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

The total from Step 10, above, was 820. Subtracting 580 from 820 equals 240. This is your carry over for the next pull.

To make the pull, open the first valid folder for that employee and take out the first case within that folder. The valid folders from which we pull work are:• Fax, including International (INT) Fax and Domestic (DOM) Fax• Mail, including International (INT) Mail and Domestic (DOM) Mail

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

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