IRS Form 965 Schedule H - Amounts Reported on Forms 1116 and 1118 and Disallowed Foreign Taxes

IRS Form 965 or the "Schedule H - Amounts Reported On Forms 1116 And 1118 And Disallowed Foreign Taxes" is a form issued by the U.S. Department of the Treasury - Internal Revenue Service.

Download a PDF version of the IRS Form 965 down below or find it on the U.S. Department of the Treasury - Internal Revenue Service Forms website.

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SCHEDULE H
Amounts Reported on Forms 1116 and 1118
(Form 965)
and Disallowed Foreign Taxes
OMB No. 1545-0123
(January 2019)
Attach to Form 965.
Department of the Treasury
Go to www.irs.gov/Form965 for instructions and the latest information.
Internal Revenue Service
Name of person filing this return
Identifying number
SECTION 1—Amounts Reported on Forms 1116 and 1118 and Disallowed Foreign Taxes
a
Separate Category (Enter code–see instructions.)
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b
If code 901j is entered on line a, enter the country code for the sanctioned country (see instructions) .
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2018 Tax Year
1
Section 965(a) inclusion amount in U.S. Dollars from Schedule F, column (e)(1), line 16
1
2
Section 965(a) inclusion in U.S. Dollars with respect to pass-throughs from Schedule F,
column (e)(1), line 17
2
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Total 965(a) inclusion in U.S. Dollars.
3
Add lines 1 and 2. Report amount here and on Form 1116, Part I, or 1118, Sch. A (see instructions)
3
4
Section 965(c) deduction in U.S. Dollars not from pass-throughs allocable to section
965(a) inclusion amount (see instructions) .
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4
5
Section 965(c) deduction in U.S. Dollars from pass-throughs allocable to section 965(a)
inclusion (see instructions) .
5
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Total section 965(c) deduction in U.S. Dollars.
6
Add lines 4 and 5. Report amount here and on Form 1116, Part I, or Form 1118, Sch. A .
6
7
Taxes deemed paid not from pass-throughs.
7
Enter amount from Schedule F, column (I), line 16 .
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8
Taxes deemed paid through pass-throughs.
Enter amount from Schedule F, column (I), line 17
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8
9
Taxes deemed paid.
Add lines 7 and 8. Report amount here and on Form 1118, Schedule B, Part I, column 3 .
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9
10
2018 Applicable Percentage not from pass-throughs.
10
Enter amount from Schedule H, line 37 .
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11
2018 Applicable Percentage from pass-throughs.
If there are multiple pass-throughs, leave this line blank and attach a schedule .
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11
12
Disallowed foreign taxes not from pass-throughs. Multiply line 7 by line 10 .
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13
Disallowed foreign taxes through pass-throughs. Attach calculation. See instructions
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13
14
Disallowed foreign taxes.
Add lines 12 and 13. Report amount here and on Form 1118, Schedule G, Part I, line F .
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14
2017 Tax Year
15
Section 965(a) inclusion amount in U.S. Dollars from Schedule G, column (e)(1), line 16
15
16
Section 965(a) inclusion in U.S. Dollars from pass-throughs from Schedule G, column
(e)(1), line 17
16
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17
Total 965(a) inclusion in U.S. Dollars. Add lines 15 and 16 .
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17
18
Section 965(c) deduction in U.S. Dollars not from pass-throughs allocable to section
965(a) inclusion amount (see instructions) .
18
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19
Section 965(c) deduction in U.S. Dollars from pass-throughs allocable to section 965(a)
inclusion (see instructions) .
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19
20
Total section 965(c) deduction in U.S. Dollars. Add lines 18 and 19 .
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21
Taxes deemed paid not from pass-throughs.
Enter amount from Schedule G, column (l), line 16
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21
22
Taxes deemed paid through pass-throughs.
22
Enter amount from Schedule G, column (l), line 17
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23
Taxes deemed paid. Add lines 21 and 22 .
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23
24
2017 Applicable Percentage. Enter amount from Schedule H, line 46 .
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24
25
2017 Applicable Percentage from pass-throughs.
If there are multiple pass-throughs, leave this line blank and attach a schedule .
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25
26
Disallowed foreign taxes not from pass-throughs. Multiply line 21 by line 24 .
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26
27
Disallowed foreign taxes from pass-throughs. Attach calculation (see instructions) .
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28
Disallowed foreign taxes. Add lines 26 and 27 .
28
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For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 71323K
Schedule H (Form 965) (1-2019)
SCHEDULE H
Amounts Reported on Forms 1116 and 1118
(Form 965)
and Disallowed Foreign Taxes
OMB No. 1545-0123
(January 2019)
Attach to Form 965.
Department of the Treasury
Go to www.irs.gov/Form965 for instructions and the latest information.
Internal Revenue Service
Name of person filing this return
Identifying number
SECTION 1—Amounts Reported on Forms 1116 and 1118 and Disallowed Foreign Taxes
a
Separate Category (Enter code–see instructions.)
.
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b
If code 901j is entered on line a, enter the country code for the sanctioned country (see instructions) .
.
2018 Tax Year
1
Section 965(a) inclusion amount in U.S. Dollars from Schedule F, column (e)(1), line 16
1
2
Section 965(a) inclusion in U.S. Dollars with respect to pass-throughs from Schedule F,
column (e)(1), line 17
2
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.
Total 965(a) inclusion in U.S. Dollars.
3
Add lines 1 and 2. Report amount here and on Form 1116, Part I, or 1118, Sch. A (see instructions)
3
4
Section 965(c) deduction in U.S. Dollars not from pass-throughs allocable to section
965(a) inclusion amount (see instructions) .
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4
5
Section 965(c) deduction in U.S. Dollars from pass-throughs allocable to section 965(a)
inclusion (see instructions) .
5
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Total section 965(c) deduction in U.S. Dollars.
6
Add lines 4 and 5. Report amount here and on Form 1116, Part I, or Form 1118, Sch. A .
6
7
Taxes deemed paid not from pass-throughs.
7
Enter amount from Schedule F, column (I), line 16 .
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8
Taxes deemed paid through pass-throughs.
Enter amount from Schedule F, column (I), line 17
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8
9
Taxes deemed paid.
Add lines 7 and 8. Report amount here and on Form 1118, Schedule B, Part I, column 3 .
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9
10
2018 Applicable Percentage not from pass-throughs.
10
Enter amount from Schedule H, line 37 .
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11
2018 Applicable Percentage from pass-throughs.
If there are multiple pass-throughs, leave this line blank and attach a schedule .
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11
12
Disallowed foreign taxes not from pass-throughs. Multiply line 7 by line 10 .
12
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13
Disallowed foreign taxes through pass-throughs. Attach calculation. See instructions
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13
14
Disallowed foreign taxes.
Add lines 12 and 13. Report amount here and on Form 1118, Schedule G, Part I, line F .
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14
2017 Tax Year
15
Section 965(a) inclusion amount in U.S. Dollars from Schedule G, column (e)(1), line 16
15
16
Section 965(a) inclusion in U.S. Dollars from pass-throughs from Schedule G, column
(e)(1), line 17
16
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17
Total 965(a) inclusion in U.S. Dollars. Add lines 15 and 16 .
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17
18
Section 965(c) deduction in U.S. Dollars not from pass-throughs allocable to section
965(a) inclusion amount (see instructions) .
18
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19
Section 965(c) deduction in U.S. Dollars from pass-throughs allocable to section 965(a)
inclusion (see instructions) .
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19
20
Total section 965(c) deduction in U.S. Dollars. Add lines 18 and 19 .
20
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21
Taxes deemed paid not from pass-throughs.
Enter amount from Schedule G, column (l), line 16
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21
22
Taxes deemed paid through pass-throughs.
22
Enter amount from Schedule G, column (l), line 17
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23
Taxes deemed paid. Add lines 21 and 22 .
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23
24
2017 Applicable Percentage. Enter amount from Schedule H, line 46 .
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24
25
2017 Applicable Percentage from pass-throughs.
If there are multiple pass-throughs, leave this line blank and attach a schedule .
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25
26
Disallowed foreign taxes not from pass-throughs. Multiply line 21 by line 24 .
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26
27
Disallowed foreign taxes from pass-throughs. Attach calculation (see instructions) .
27
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28
Disallowed foreign taxes. Add lines 26 and 27 .
28
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For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 71323K
Schedule H (Form 965) (1-2019)
2
Schedule H (Form 965) (1-2019)
Page
SECTION 2—Applicable Percentage for Disallowance of Foreign Tax Credit Not From Pass-Throughs
2018 Tax Year Applicable Percentage
2018 Tax Year
29
Portion of the aggregate 2018 tax year section 965(a) inclusion amount not corresponding to
the aggregate foreign cash position. Enter amount from Form 965, Part II, section 1, line 12
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30
Total section 965(a) inclusion amount.
30
Enter the sum of Form 965, Part II, section 1, lines 9 and 12 .
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31
Divide line 29 by line 30 .
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31
32
Applicable percentage with respect to the portion of the aggregate 2018 tax year section
965(a) inclusion amount not corresponding to the aggregate foreign cash position.
Multiply line 31 by 0.771 .
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32
33
Portion of the aggregate 2018 tax year section 965(a) inclusion amount corresponding to
the aggregate foreign cash position. Enter amount from Form 965, Part II, section 1, line 9
33
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34
Total section 965(a) inclusion amount.
Enter the sum of Form 965, Part II, section 1, lines 9 and 12 .
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34
35
Divide line 33 by line 34 .
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35
36
Applicable percentage with respect to the portion of the aggregate 2018 tax year
section 965(a) inclusion amount corresponding to the aggregate foreign cash position.
Multiply line 35 by 0.557 .
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36
37
2018 Applicable Percentage.
Add lines 32 and 36
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37
2017 Tax Year Applicable Percentage
2017 Tax Year
38
Portion of the aggregate 2017 tax year section 965(a) inclusion amount not corresponding
to the aggregate foreign cash position. Enter amount from Form 965, Part II, section 1, line 23
38
39
Total section 965(a) inclusion amount.
39
Enter the sum of Form 965, Part II, section 1, lines 20 and 23
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40
Divide line 38 by line 39 .
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40
41
Applicable percentage with respect to the portion of the aggregate 2017 tax year section
965(a) inclusion amount not corresponding to the aggregate foreign cash position.
Multiply line 40 by 0.771 .
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41
42
Portion of the aggregate 2017 tax year section 965(a) inclusion amount corresponding to
the aggregate foreign cash position. Enter amount from Form 965, Part II, section 1, line 20 .
42
43
Total section 965(a) inclusion amount.
Enter the sum of Form 965, Part II, section 1, lines 20 and 23 .
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43
44
Divide line 42 by line 43 .
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44
45
Applicable percentage with respect to the portion of the aggregate 2017 tax year
section 965(a) inclusion amount corresponding to the aggregate foreign cash position.
Multiply line 44 by 0.557 .
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45
46
2017 Applicable Percentage.
Add lines 41 and 45
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46
Schedule H (Form 965) (1-2019)

Download IRS Form 965 Schedule H - Amounts Reported on Forms 1116 and 1118 and Disallowed Foreign Taxes

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