In the traditional airborne distributed position and orientation system (DPOS) transfer alignment process, the coupling angle between the dynamic deformation and body angular motion is not estimated or compensated, which causes the process to have low precision and long convergence time. To achieve high-precision transfer alignment, a decoupling method for the airborne dynamic deformation angle is proposed in this paper. The model of the coupling angle is established through mathematical derivation. Then, taking the coupling angle into consideration, angular velocity error and velocity error between the master INS and slave IMU are corrected. Based on this, a novel 27-state Kalman filter model is established. Simulation results demonstrate that, compared with the traditional transfer alignment model, the model proposed in this paper has faster convergence time and higher accuracy.