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

IRC 965(i) elections made after 201712 will be processed with a CCC B in addition to the CCC J.

IRC 965 payments posted on IDRS can be identified by a Designated Payment Code (DPC) of 64, if processed correctly. Payments can be misapplied due to processing errors and taxpayers making payments without indicating the appropriate posting information. A DPC 64 is required for the payment to post correctly to IRC 965 deferred taxes. Necessary credit transfers can be performed by all Notice Review tax examiners.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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