Note:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
If the M or N application was not based upon information received from taxpayer, then Letter 2349CG should be sent to the taxpayer.
Date Return Filed: IRS Received Date of the return. Enter in MM/DD/YY format. If received date is unknown, leave blank.
File Name Control: Enter 4-character name control as shown on XSF or URF.
Application Name Control: Enter 4-character name control of the module to which the credit is to be applied (if M application).
Transaction Code (1): See IRM 3.17.10-11, Valid URAPL M Transaction Table, for URF or IRM 3.17.220-13, Table of Valid TC/MFT/Doc Codes (Application from XSAPL), for XSF for a valid list of TCs to be used on M applications.
Transaction Code (1) Amount: Amount of the credit to be applied in relation to TC (1).
Transaction Code (2): See IRM 3.17.10-11, Valid URAPL M Transaction Table, for URF or IRM 3.17.220-13, Table of Valid TC/MFT/Doc Codes (Application from XSAPL), for XSF for a valid list of TCs to be used on M applications.
Transaction Code (2) Amount: Amount of the credit to be applied in relation to TC (2).
Transaction Code (3): See IRM 3.17.10-11 , Valid URAPL M Transaction Table, for URF or IRM 3.17.220-13 , Table of Valid TC/MFT/Doc Codes (Application from XSAPL), for XSF for a valid list of TCs to be used on M applications.
Transaction Code (3) Amount: Amount of the credit to be applied in relation to TC (3).
Taxpayer Identification Number: TIN to which credit is to be applied (used on M and N applications only).
Tax Period: Enter the tax period to which the M or N application is to be made. Enter in YY/MM format.
MFT: Enter 2-digit MFT if application is M or N.
Remarks: Required Entry on all requests for application.
Preparer Name: Required Entry. Enter name of the person preparing Form 8765.
Employee Number: Required Entry. Enter the IDRS employee number of the person preparing Form 8765.
Stop Number: Required Entry. Enter the Stop Number of the person preparing Form 8765.
Phone Number: Required Entry. Enter the phone number of the person preparing the Form 8765.
Manager’s Signature: Required Entry.
Date: Required Entry. Enter the date the Form 8765 was completed.
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