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In this video tutorial, the speaker explains the meaning of the "as of date" on an IRS tax transcript. The record of account transcript summarizes a taxpayer's balance due or overpayment for a specific year, with the as of date indicating when penalties and interest were calculated. If there are any balances, they will be displayed at the top of the transcript. For example, a transcript may show zero accrued interest and penalties as of a specific date, such as March 15, 2021. To access your tax transcript's as of date, visit the Get Transcripts page on the IRS website.
