Note:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
TC 766 CRN 263 is input manually using CC REQ54/ADJ54 to input a TC 290 .00 CRN 263 if the transaction is supposed to carry the inclusion year/triggering event year return due date, otherwise a TC 298.00 CRN 263 should be input, with a specific interest computation date if the transaction should carry a date other than the inclusion year/triggering event year return due date. For TY 2018 and TY 2019 inclusion BMF programming systemically posted the TC 766 CRN 263 based on entries on the applicable BMF return, see the applicable inclusion year table in IRM 3.14.2.6.5, IRC 965 Transition Tax Overview, for more details
The TC 767 CRN 263 reverses the TC 766 CRN 263 by the amount of a payment(s) made against or credit(s) applied to the IRC 965(h) liability.
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