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Form 965-A, Individual Report of Net 965 Tax Liability

Form 965-A is the running record an individual taxpayer keeps of their section 965 transition tax liability, including any amounts being paid in installments. Fill in the official IRS PDF below and download it.

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What is 965-A?

Form 965-A, Individual Report of Net 965 Tax Liability, is used by individuals and taxpayers taxed like individuals to report their net section 965 tax liability for each year in which they must account for section 965 amounts. Section 965 imposed a one-time transition tax on certain untaxed foreign earnings of specified foreign corporations.

The form tracks the liability over time: the total net 965 tax, any election to pay in installments, payments made each year, and the remaining unpaid balance. Taxpayers with S corporation related deferrals also use it to track those amounts until a triggering event.

Who files 965-A?

Individuals who reported a section 965 inclusion and have a net 965 tax liability
Taxpayers who elected to pay their 965 transition tax in installments and must report yearly status
S corporation shareholders who deferred a net 965 tax liability and must track it until a triggering event
Estates and other taxpayers taxed like individuals with section 965 amounts to account for

How to fill out 965-A

Enter the taxpayer’s name and identifying number at the top of the form.
In Part I, report the net 965 tax liability for the current inclusion year, including amounts to be paid in full or in installments.
In Part II, record the annual status of each installment election: amounts paid to date, the current year payment, and the remaining balance.
Complete the remaining parts for S corporation related deferrals or triggered liabilities if they apply to you.
Download the finished PDF and attach it to your income tax return for each year you must account for section 965 amounts.

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Page 1 136 fields

Page 2 174 fields

Page 3 81 fields

Annual Report of Deferred Net 965 Tax Liability Related to 965 Amounts Allocated From S Corporations (required every year until the

Row: 1. Column: (b) S Corporation Name.

Row: 1. Column: (c) S Corporation Tax Identification Number.

Row: 1. Column: (d) Beginning Deferred Net 965 Tax Liability (see instructions).

Row: 2. Column: (a) Election or Transfer Year.

Row: 2. Column: (b) S Corporation Name.

Row: 2. Column: (c) S Corporation Tax Identification Number.

Row: 2. Column: (d) Beginning Deferred Net 965 Tax Liability (see instructions).

Row: 3. Column: (a) Election or Transfer Year.

Row: 3. Column: (b) S Corporation Name.

Row: 3. Column: (c) S Corporation Tax Identification Number.

Row: 3. Column: (d) Beginning Deferred Net 965 Tax Liability (see instructions).

Row: 4. Column: (a) Election or Transfer Year.

Row: 4. Column: (b) S Corporation Name.

Row: 4. Column: (c) S Corporation Tax Identification Number.

Row: 4. Column: (d) Beginning Deferred Net 965 Tax Liability (see instructions).

Row: 5. Column: (a) Election or Transfer Year.

Row: 5. Column: (b) S Corporation Name.

Row: 5. Column: (c) S Corporation Tax Identification Number.

Row: 5. Column: (d) Beginning Deferred Net 965 Tax Liability (see instructions).

Row: 6. Column: (a) Election or Transfer Year.

Row: 6. Column: (b) S Corporation Name.

Row: 6. Column: (c) S Corporation Tax Identification Number.

Row: 6. Column: (d) Beginning Deferred Net 965 Tax Liability (see instructions).

Row: 7. Column: (a) Election or Transfer Year.

Row: 7. Column: (b) S Corporation Name.

Row: 7. Column: (c) S Corporation Tax Identification Number.

Row: 7. Column: (d) Beginning Deferred Net 965 Tax Liability (see instructions).

Row: 8. Column: (a) Election or Transfer Year.

Row: 8. Column: (b) S Corporation Name.

Row: 8. Column: (c) S Corporation Tax Identification Number.

Row: 8. Column: (d) Beginning Deferred Net 965 Tax Liability (see instructions).

Row: 9. Column: (a) Election or Transfer Year.

Row: 9. Column: (b) S Corporation Name.

Row: 9. Column: (c) S Corporation Tax Identification Number.

Row: 9. Column: (d) Beginning Deferred Net 965 Tax Liability (see instructions).

Row: 10. Column: (a) Election or Transfer Year.

Row: 10. Column: (b) S Corporation Name.

Row: 10. Column: (c) S Corporation Tax Identification Number.

Row: 10. Column: (d) Beginning Deferred Net 965 Tax Liability (see instructions).

Row: 1. Column: Open Parenthesis. (f) Net 965 Tax Liability Triggered (see instructions). Close parenthesis.

Row: 1. Column: (g) Deferred 965 Net Tax Liability Transferred (Out) or Transferred In by Agreement, if any (see instructions).

Row: 1. Column: (h) Tax Identification Number of Transferee or Transferor.

Row: 1. Column: (i) Deferred Net Tax Liability at the end of this Reporting Year (add columns (d), (f), and (g)) (see instructions).

Row: 2. Column: Open Parenthesis. (f) Net 965 Tax Liability Triggered (see instructions). Close parenthesis.

Row: 2. Column: (g) Deferred 965 Net Tax Liability Transferred (Out) or Transferred In by Agreement, if any (see instructions).

Row: 2. Column: (h) Tax Identification Number of Transferee or Transferor.

Row: 2. Column: (i) Deferred Net Tax Liability at the end of this Reporting Year (add columns (d), (f), and (g)) (see instructions).

Row: 3. Column: Open Parenthesis. (f) Net 965 Tax Liability Triggered (see instructions). Close parenthesis.

Row: 3. Column: (g) Deferred 965 Net Tax Liability Transferred (Out) or Transferred In by Agreement, if any (see instructions).

Row: 3. Column: (h) Tax Identification Number of Transferee or Transferor.

Row: 3. Column: (i) Deferred Net Tax Liability at the end of this Reporting Year (add columns (d), (f), and (g)) (see instructions).

Row: 4. Column: Open Parenthesis. (f) Net 965 Tax Liability Triggered (see instructions). Close parenthesis.

Row: 4. Column: (g) Deferred 965 Net Tax Liability Transferred (Out) or Transferred In by Agreement, if any (see instructions).

Row: 4. Column: (h) Tax Identification Number of Transferee or Transferor.

Row: 4. Column: (i) Deferred Net Tax Liability at the end of this Reporting Year (add columns (d), (f), and (g)) (see instructions).

Row: 5. Column: Open Parenthesis. (f) Net 965 Tax Liability Triggered (see instructions). Close parenthesis.

Row: 5. Column: (g) Deferred 965 Net Tax Liability Transferred (Out) or Transferred In by Agreement, if any (see instructions).

Row: 5. Column: (h) Tax Identification Number of Transferee or Transferor.

Row: 5. Column: (i) Deferred Net Tax Liability at the end of this Reporting Year (add columns (d), (f), and (g)) (see instructions).

Row: 6. Column: Open Parenthesis. (f) Net 965 Tax Liability Triggered (see instructions). Close parenthesis.

Row: 6. Column: (g) Deferred 965 Net Tax Liability Transferred (Out) or Transferred In by Agreement, if any (see instructions).

Row: 6. Column: (h) Tax Identification Number of Transferee or Transferor.

Row: 6. Column: (i) Deferred Net Tax Liability at the end of this Reporting Year (add columns (d), (f), and (g)) (see instructions).

Row: 7. Column: Open Parenthesis. (f) Net 965 Tax Liability Triggered (see instructions). Close parenthesis.

Row: 7. Column: (g) Deferred 965 Net Tax Liability Transferred (Out) or Transferred In by Agreement, if any (see instructions).

Row: 7. Column: (h) Tax Identification Number of Transferee or Transferor.

Row: 7. Column: (i) Deferred Net Tax Liability at the end of this Reporting Year (add columns (d), (f), and (g)) (see instructions).

Row: 8. Column: Open Parenthesis. (f) Net 965 Tax Liability Triggered (see instructions). Close parenthesis.

Row: 8. Column: (g) Deferred 965 Net Tax Liability Transferred (Out) or Transferred In by Agreement, if any (see instructions).

Row: 8. Column: (h) Tax Identification Number of Transferee or Transferor.

Row: 8. Column: (i) Deferred Net Tax Liability at the end of this Reporting Year (add columns (d), (f), and (g)) (see instructions).

Row: 9. Column: Open Parenthesis. (f) Net 965 Tax Liability Triggered (see instructions). Close parenthesis.

Row: 9. Column: (g) Deferred 965 Net Tax Liability Transferred (Out) or Transferred In by Agreement, if any (see instructions).

Row: 9. Column: (h) Tax Identification Number of Transferee or Transferor.

Row: 9. Column: (i) Deferred Net Tax Liability at the end of this Reporting Year (add columns (d), (f), and (g)) (see instructions).

Row: 10. Column: Open Parenthesis. (f) Net 965 Tax Liability Triggered (see instructions). Close parenthesis.

Row: 10. Column: (g) Deferred 965 Net Tax Liability Transferred (Out) or Transferred In by Agreement, if any (see instructions).

Row: 10. Column: (h) Tax Identification Number of Transferee or Transferor.

Row: 10. Column: (i) Deferred Net Tax Liability at the end of this Reporting Year (add columns (d), (f), and (g)) (see instructions).

Total. (i) Deferred Net Tax Liability at the end of this Reporting Year.

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Frequently asked questions

Do I still need to file Form 965-A?

Yes, if you have an unpaid installment balance or a deferred S corporation related net 965 liability, you generally file it each year until the liability is fully paid or resolved, even though the original inclusion year has passed.

What is the difference between Form 965-A and Form 965-B?

Form 965-A is for individuals and taxpayers taxed like individuals. Form 965-B covers corporate taxpayers and REITs reporting their net 965 tax liability.

Where do the section 965 amounts come from?

They originate from the section 965 inclusion computed for the transition tax years, typically reported through Form 965 and related schedules, or passed through from entities such as S corporations and partnerships.

Form 965-A, Individual Report of Net 965 Tax Liability

What is 965-A?

Who files 965-A?

How to fill out 965-A

Quick fill 965-A on this page

Frequently asked questions

Related forms

Form 965-B, Corporate and Real Estate Investment Trust (REIT) Report of Net 965 Tax Liability and Electing REIT Report of 965 Amounts

Form 5471, Information Return of U.S. Persons With Respect to Certain Foreign Corporations

Form 8992, U.S. Shareholder Calculation of Global Intangible Low-Taxed Income (GILTI)