Exception:

A missing TC 971 AC 165 can be input by all personnel. All REQ77 and credit transfer actions should be taken without HQ approval. The above only applies to REQ54/ADJ54 adjustments.

A TC 971 AC 165 reflecting the 965(i) deferral amount, should be input on the 965(i) inclusion year tax module and on every Form 1041 tax year module thereafter until the year of the triggering event when the full IRC 965(i) liability is assessed and deemed payable.