  Using the recent results on the contributions of descendants of the leading
twist operators to the operator product expansion of two electromagnetic
currents we derive explicit expressions for the kinematic finite-$t$ and target
mass corrections to the DVCS helicity amplitudes to the $1/Q^4$ power accuracy.
The cancellation of IR divergences for kinematic corrections is demonstrated to
all powers in the leading order of perturbation theory. We also argue that
target mass corrections in the coherent DVCS from nuclei are small and do not
invalidate the factorization theorem.
