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Publication 5292
2017 Reporting Instructions Under Section 965
Introduction, Useful Items and Important Changes
For use in Preparing 2017 Returns


Who May be Required To Report Section 965 Amounts
Reporting Amounts on 2017 Return/Mandatory Attached Statement
2016 Tax Year Section 965(a) Inclusion Amount

Workbook To Assist in Calculating Section 965 Amounts

Who Should Use This Workbook
Reporting exchange rates on Worksheets A and C
Specific Instructions
Foreign Taxes

What Elections Can Be Made

Election To Pay Tax Liability in Installments (section 965(h))
S Corporation Shareholder Deferral of Tax (section 965(i))
Real Estate Investment Trust Election To Include Income Over 8 Years (section 965(m))
Election Not To Apply Net Operating Loss Deduction (section 965(n))
Election Under Section 3.02 of Notice 2018-13 To Use Alternative Method To Compute Post-1986 Earnings and Profits

Who Can Make an Election, When Must an Election be Made, and How Are Elections Made

965 Deferral Worksheet for Individuals
965 Deferral Worksheet for Corporations

Additional Information a Pass-Through Entity Must Provide To Its Owners or Beneficiaries

How To Get Tax Help

The Taxpayer Advocate Service Is Here To Help You
Low Income Taxpayer Clinics