Note:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Input the total IRC 965 tax liability minus any amount deferred under 965(i) in the Miscellaneous Field. The amount should be input as dollars only (no cents), with no special characters. For example, an amount of $12,500.00 should be entered as 12500 in the Misc. Field. Enter the tax period ending date (MMDDYYYY) in the SECONDARY-DT Field.
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