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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 closings plus the Carry Over from the previous day is 521, and your Skip Rate is 463. 521 divided by 463 equals 1.1252. Rounding down to 1 means that you will make 1 PAS Pull for today.

On your US Cert PAS Rollup, write the number of pulls where it says, “Number of pulls made:” (write “0” if you made no pulls).

Now multiply the Skip Rate by the number of Pulls and subtract that amount from the total closings plus the previous day’s Carry Over to get the Carry Over for the next day.

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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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