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Form 965-SH: 965 (Schedule H)
IRS Form 965 (Schedule H) is used to report amounts from Forms 1116 and 1118 that are subject to disallowed foreign taxes for the Department of the Treasury. The form must be attached to Form 965.
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IRS Form 965-SH - 965 (Schedule H)
IRS Form 965 (Schedule H) is used to report amounts from Forms 1116 and 1118 that are subject to disallowed foreign taxes for the Department of the Treasury. The form must be attached to Form 965.
Risk Radar
Scan points- 1Ensure the correct country code is entered on line b if code 901j is used.
- 2Filing without entering the correct code on line a (Section 1).
- 3Omitting the country code when code 901j is entered on line b.
- 4Entering amounts incorrectly on Line 3 regarding Section 965(a) inclusion.
- 5Failing to report taxes deemed paid through pass-throughs on Line 9.
Plain English
This form helps taxpayers account for money passed through to them by other entities, specifically when those amounts have foreign taxes that cannot be fully deducted. It reports specific figures related to these pass-throughs and any disallowed foreign taxes associated with them for the tax year 2020.
Submission Date
- Filing date: 2020-11-13 22:10:24
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when reporting amounts from Forms 1116 and 1118 that are subject to disallowed foreign taxes, which must be attached to Form 965.
- Do not use this form when the amounts do not originate from Forms 1116 or 1118, or if they are not related to disallowed foreign taxes.
- Check Form 1116 or Form 1118 instead when reporting specific inclusions (965(a)) or deductions (965(c)).
Form selector
Use this form or another form?
If you are reporting the Section 965(a) inclusion in U.S. dollars related to pass-throughs from Schedule F, column (e)(1), line 16
This amount must be entered on Line 3 of Schedule H
✓ Risk is Medium if the entry does not match the source form's calculation.
If you are reporting the Section 965(c) deduction in U.S. dollars from pass-throughs allocable to section 965(a) inclusion
This amount must be entered on Line 6 of Schedule H
✓ Risk is High if this value is omitted when an inclusion exists.
If you are reporting Taxes deemed paid through pass-throughs
The amount from Schedule F, column (l), line 16 must be reported here on Line 9
✓ Risk is Medium if this value differs from the supporting schedule.
Deadline or filing window
This Schedule H covers the 2020 Tax Year. While no specific due date is listed, the filing must accompany Form 965. The instructions direct users to www.irs.gov/Form965 for definitive deadline information.
Checklist
What you need before filling it out
Line a (Separate Category)
Code entered based on instructions · Section 1
Line b (Sanctioned Country Code)
Country code if code 901j is used · Section 1
Line 3 (Section 965(a) inclusion)
Amount from Form 1116, Part I or Form 1118, Sch. A · Section 965(a)
Line 6 (Section 965(c) deduction)
Amount from Form 1116, Part I or Form 1118, Sch. A · Section 965(c)
Line 9 (Taxes deemed paid)
Amount from Schedule F, column (l), line 16 · Taxes deemed paid through pass-throughs
Line 11 (Applicable Percentage)
The 2020 Applicable Percentage from pass-throughs · Section 965(a) inclusion
Before you submit
- 1Enter the correct code on Line a (Separate Category).
- 2If applicable, enter the country code for the sanctioned country on Line b.
- 3Enter the Section 965(a) inclusion amount on Line 3.
- 4Enter the Section 965(c) deduction amount on Line 6.
- 5Report the taxes deemed paid through pass-throughs amount on Line 9.
- 6Ensure the applicable percentage is entered on Line 11 (or leave blank if multiple pass-throughs exist).
- 7If multiple pass-throughs are involved, attach a schedule and ensure Lines 11/12/13 are handled correctly.
How to file this form
- 1Complete Section 1 by entering the appropriate code on Line a.
- 2If necessary, enter the country code for the sanctioned country on Line b.
- 3Fill in Lines 3 through 11 with the required amounts from Forms 1116 and 1118 or supporting schedules.
- 4Attach any required calculation documentation (especially for Disallowed foreign taxes on Line 14).
- 5Sign the form before sending it to the Department of the Treasury.
- 6Keep a copy of the completed Form 965 (Schedule H) for your records.
Known limitations
- 1If multiple pass-throughs exist, line 11 must be left blank and a schedule attached.
- 2Line 14 requires attaching a calculation for disallowed foreign taxes through pass-throughs.
- 3The form is used to report amounts from Forms 1116 and 1118 that are subject to disallowed foreign taxes, specifically relating to Section 965(a) inclusion in U.S. dollars with respect to pass-throughs from Schedule F, column (e)(1), line 16.
- 4If code 901j is entered on line a, the country code for the sanctioned country must also be entered (see instructions).
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision December 2020 (Rev. 12-2020), and the form directs users to www.irs.gov/Form965 for instructions and the latest information.
What changed or needs a fresh check
- Edition date — confirm the revision reads December 2020 (Rev. 12-2020).
- Form number — confirm the form is designated as Form 965 (Schedule H).
- Mailing address — Not stated in the official source.
- Signature — The requirement to sign is not explicitly detailed on this page, but it must be signed before sending.
Quick Facts
Downloads
After you file
- 1Keep a copy of IRS Form 965 (Schedule H) for record-keeping.
- 2The form must be attached to Form 965 when filing with the Department of the Treasury.
- 3If reporting disallowed foreign taxes, ensure the amount is included on Form 1118, Schedule G, Part I, line F.
- 4If entering amounts from Forms 1116 or 1118, confirm that these figures were entered here and/or on the respective forms as required by instructions.
Sources
- SRCForm p.1 — The official title is 'SCHEDULE H (Form 965)' and it covers amounts reported on Forms 1116 and 1118 and Disallowed Foreign Taxes.
- SRCForm p.1 — Line a requires entering a code to designate a Separate Category for the amounts being reported.
- SRCForm p.1 — If code 901j is entered on line a, the country code for the sanctioned country must be entered (see instructions).
- SRCForm p.1 — Line 3 reports Section 965(a) inclusion in U.S. dollars from pass-throughs from Schedule F, column (e)(1), line 16.
- SRCForm p.1 — Line 6 reports Section 965(c) deduction in U.S. dollars from pass-throughs allocable to section 965(a) inclusion.
- SRCForm p.1 — Line 9 requires entering the amount of Taxes deemed paid through pass-throughs, which is taken from Schedule F, column (l), line 16 and reported on Form 1118, Schedule B, Part I, column 3.
- SRCForm p.1 — Line 11 asks for the 2020 Applicable Percentage from pass-throughs.
- SRCForm p.1 — Line 14 requires reporting Disallowed foreign taxes through pass-throughs and attaching a calculation.
Common confusion points
What does 'Section 965(a) inclusion' mean for this form?
It refers to amounts included in U.S. dollars related to pass-throughs from Schedule F, column (e)(1), line 16.
→ Check the instructions for a detailed definition.
Where do the numbers on lines 3 and 6 come from?
Line 3 is entered here and on Form 1116, Part I, or Form 1118, Sch. A; Line 6 is also entered here and on Form 1116, Part I, or Form 1118, Sch. A.
→ Verify the corresponding lines on Forms 1116/1118.
What should be reported on line 9?
This is the amount of Taxes deemed paid through pass-throughs, which comes from Schedule F, column (l), line 16 and must also be reported on Form 1118, Schedule B, Part I, column 3.
→ Cross-reference with Schedule F and Form 1118.
What is the purpose of entering a code on line a?
The code indicates a separate category for the amounts being reported (see instructions).
→ Confirm which specific code applies to your filing situation.
If I have more than one pass-through, what do I do with line 11?
Leave line 11 blank and attach a schedule detailing the multiple pass-throughs.
→ Do not enter any amount on line 11 if there are multiple pass-throughs.
Which tax year is this form reporting for by default?
The specific section shown reports for the 2020 Tax Year (though other years can be reserved/used).
→ Confirm the applicable year matches your return period.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Schedule F, column (e)(1), line 16 is the source of the Section 965(a) inclusion amount.
Questions about IRS Form 965-SH
What is IRS Form 965-SH used for?
This form helps taxpayers account for money passed through to them by other entities, specifically when those amounts have foreign taxes that cannot be fully deducted. It reports specific figures related to these pass-throughs and any disallowed foreign taxes associated with them for the tax year 2020.
Who must file IRS Form 965-SH?
The form is filed by the Name of person filing this return, which must include an Identifying number.
What information does IRS Form 965-SH require?
The form collects amounts reported on Forms 1116 and 1118 (Section 1), including Section 965(a) inclusion in U.S. dollars (Line 3). It also reports taxes deemed paid through pass-throughs (Line 9) and the Applicable Percentage (Line 11).
When is IRS Form 965-SH due?
The form relates to the 2020 Tax Year, but a specific filing deadline is not stated in the official source.
Where do I file IRS Form 965-SH?
The form must be attached to Form 965. Instructions are available at www.irs.gov/Form965 for further guidance on submission locations.
How do I complete IRS Form 965-SH?
The filer must complete the Name of person filing this return and provide an Identifying number. Amounts from Forms 1116 or 1118 are entered on Line 3, and if there are multiple pass-throughs, the filer leaves Line 11 blank and attaches a schedule.
What does 'Section 965(a) inclusion' mean for this form?
It refers to amounts included in U.S. dollars related to pass-throughs from Schedule F, column (e)(1), line 16. Check the instructions for a detailed definition.
Where do the numbers on lines 3 and 6 come from?
Line 3 is entered here and on Form 1116, Part I, or Form 1118, Sch. A; Line 6 is also entered here and on Form 1116, Part I, or Form 1118, Sch. A. Verify the corresponding lines on Forms 1116/1118.
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