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In this video tutorial, the topic discusses the meaning of the "as of date" on an IRS tax transcript. The "as of date" is the date when penalties and interests are calculated for any balance due or overpayment on a taxpayer's account for a specific year. If there is a balance due, it will be indicated at the top of the record of account transcript, along with the date when penalties and interest were calculated. The transcript example provided shows zero accrued interest and penalty as of March 15, 2021. To access your tax transcript and find the "as of date," you can visit the IRS website's "get transcripts" page.
