Payments & Remittances (600 & 700 Series)

Payments and credits arrive from multiple sources (remittance with returns, estimated tax payments, electronic transfers, wage withholdings, or installment payments).

High-Frequency Payment Codes

TC	Description	Source / Context
610	Remittance with return	Check, money order, or voucher attached to filed return.
640	Advance payment / reclassification	Deposit or payment made pending final assessment.
650	Estimated tax payment	Quarterly Form 1040-ES payment (Quarter 1).
660	Estimated tax payment	Quarterly Form 1040-ES payment (Quarter 2/3/4).
670	Subsequent payment	Direct payment via IRS Direct Pay, EFTPS, debit/credit card, or check after billing notice.
680	Installment payment	Monthly Direct Debit or payroll deduction installment payment.
690	Payment offset	Credit transferred from another MFT or tax period.
700-770	Credit adjustments	Miscellaneous credits, overpayment transfers, or refundable tax credits.

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Key Scenarios When Researching Payments

1. Taxpayer Paid, But Received a Balance Due Notice

• Search other tax periods or spouse's SSN (MREF, ENMOD).
• Check if payment posted under an incorrect TIN (e.g. spouse SSN on a joint return where primary SSN was expected).
• Use TC 640 or payment transfer procedures (TC 670 reclassification) to move the funds to the proper module.

2. Disputed Payment Dates

• Look at the effective date of the TC 670 or TC 610. The postmark rule (IRC § 7502) determines whether a payment is timely.