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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 437, and your Skip Rate is 441. Starting with 437, you add the first employee’s closing total, which is 1 for today. 437 + 1 = 438, not enough to reach your Skip Rate. The next employee’s total is also 1. 438 + 1 = 439, still not enough. The next employee’s total is 11. 439 + 11 = 450, which is over the Skip Rate of 441. You will make your first pull from this employee’s closed work.

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

Subtract the Skip Rate from the total you came up with in Steps 5 and 6 in a) above to determine your carry over for the next day. Write that number next to where it says, “CARRY OVER FOR NEXT BUSINESS DAY:”

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

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