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International Maintenance Review Board Policy Board (IMP)
Issue Paper (IP)
Initial Date (DD/MMM/YYY): 09/04/2008
IP Number: 96
Revision / Date (DD/MMM/YYY):Rev 1 / 27/APR/2011Title:Interaction of
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What is imrbpb?
imrbpb stands for Individual Master File Brought Forward Balance.
Who is required to file imrbpb?
Taxpayers who have an individual master file account with the IRS are required to file imrbpb.
How to fill out imrbpb?
imrbpb can be filled out electronically using the IRS e-services platform or by submitting a paper form to the IRS.
What is the purpose of imrbpb?
The purpose of imrbpb is to report the brought forward balance of an individual's master file account.
What information must be reported on imrbpb?
The information reported on imrbpb includes the taxpayer's account number, beginning balance, and any adjustments made.
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