Note:

For the inclusion year module this amount will be reflected on the Transition Tax Statement for TY 2017, the line 5 minus line 7 amount or on the Form 965-A, Part I, Column (f).

REMARKS

NSD, 965 Tax

Refer to the table below when researching and making an adjustment to the TC 971 AC 114 amount:

If

And

Then

The TC 971 AC 114 amount posted to the module is greater than the TC 150 amount

Research indicates that is how it was reported on the inclusion year return and/or triggering event year return

Refer the case to your lead to be referred to HQ.

The TC 971 AC 114 on the inclusion year module or triggering event year module was input for an amount that differs from the amount listed on the inclusion year return/attachments and/or the triggering event year return/attachments

Research indicates there was no amended return filed

Use CC REQ77 to input the TC 971, AC 114 amount reflected on the return/attachments.