Reminder:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
BMF programming will post a reversed TC 766 CRN 263 with an R behind it, to match the TC 767 CRN 263 and reduce the unreversed TC 766 CRN 263 on the module by the amount of the payment/credit that was applied to the deferral.
The Designated Payment Code (DPC) 64 represents an IRC 965 designated payment. IRC 965 designated payments should post to the inclusion year module/triggering event year module as a TC 670 DPC 64.
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