Summary: This is an example of a completed Form 9355, Barred Statute Report (11-2021). There is a textbox referring to line 9b (listed below) that states: Line 9b. Interest on deficiency is computed from due date of return to date of payment or to date the statute expired, whichever is earlier. Under 9 Barred Assessment Data: (b) Interest on deficiency computed to (mmddyy) field contains 4,647.03