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Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

The DPC 64 must be input on both the credit and debit side of the transfer or it will unpost.

The IRC 965 payment posted to the inclusion year module without a DPC 64 and has not been manually applied towards the 965 liability (i.e., no TC 767 CRN 263 was input that included the payment amount)

Input an in-module credit transfer to add the DPC 64 to the payment so it posts as a TC 670 DPC 64 on the module. Once posted, BMF programming will systemically post a TC 767 CRN 263 in the amount of the payment.

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