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Note:

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

For any subsequent year this amount should match the amount reflected on Form 965-A, Part IV, the sum of Column (i) for the reporting year.

REMARKS

NSD, 965i Tax

Refer to the table below for guidance on when to input a TC 971 AC 165 on a non-inclusion year module (i.e., 201912 or later).

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