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

“4/24/25. ICP Only. Phone ext.: 4586. Foreign Forms attached JD T108.”

RETIRED PAYMENTS: If the payment was listed as “Retired” in Pay.gov or on the 5515 Report for OTC.net, you also must add the reason for retirement. Do not input that payment information into the deposit field. For OTC.net, enter in the remarks the entire IRN number and Return Reason Code listed on the 5515 Report attached to the front of the rejected Form 8802 application.

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

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