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

After 201911, no new IRC 965 inclusions can be made, so there should not be a TC 971 AC 114 on MFT 02, 06, 34 or 44 modules after 201911. If a TC 971 AC 114 is present on an MFT 02, 06, 34 or 44 it is an indication of a late election, or it is erroneous. If an erroneous TC 971 AC 114 is present on a module, reverse it using REQ77.

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

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