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Form 965D: Transfer Agreement Under Section 965(i)(2)
IRS Form 965-D is a Transfer Agreement Under Section 965(i)(2) that must be filed by eligible transferors and transferees. If the covered triggering event is not death, it must be filed within 30 days of the event.
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IRS Form 965D - Transfer Agreement Under Section 965(i)(2)
IRS Form 965-D is a Transfer Agreement Under Section 965(i)(2) that must be filed by eligible transferors and transferees. If the covered triggering event is not death, it must be filed within 30 days of the event.
Risk Radar
Scan points- 1Ensure you file a separate agreement for each partial transfer if multiple occur.
- 2Filing without a separate agreement when multiple partial transfers occur.
- 3Failing to attach a duplicate copy to both parties' tax returns.
- 4Not including the transferor’s most recent Form 965-A with the submission.
- 5Incorrectly checking the 'Yes/No' box on Part IV regarding death.
Plain English
This form documents an agreement when one entity transfers assets under specific IRS rules (Section 965(i)(2)). It confirms that a transfer qualifies as a 'covered triggering event.' Both the party giving up the assets and the party receiving them sign this document to certify its accuracy.
Submission Date
- Filing date: 2020-01-27 22:10:15
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Glossary Terms
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What this form is for
- Use this form when an eligible section 965(i) transferor and an eligible section 965(i) transferee enter into a transfer agreement under Section 965(i)(2).
- Do not use it when the covered triggering event is not death, but you are filing for a partial transfer (in which case separate agreements must be filed for each partial transfer).
- Check Form 965-D instead when entering into an agreement under Section 965(i)(2) and meeting the requirements of Regulations section 1.965-7(c)(3)(iv)(B)(4).
Deadline or filing window
Unless the trigger is death, filing must happen within 30 days of the covered triggering event. If the transferor dies, the deadline shifts to the unextended due date of their final income tax return. No extension of time will be granted for late filing.
Checklist
What you need before filling it out
Transfer Agreement
The agreement itself (Parts I, II) · Form 965-D
Filing Deadline
Within 30 days of the covered triggering event · Instructions p.2
Transferor Name/TIN
Eligible section 965(i) transferor's name and TIN · Part I (Form p.1)
Transferee Name/TIN
Eligible section 965(i) transferee's name and TIN · Part II (Form p.1)
Declaration of Truth
Signatures, Date, Print Name/Title on both sides · Form p.2
Multiple Transfers
Filing separate agreements for each partial transfer · Instructions p.1
Before you submit
- 1Verify both the eligible section 965(i) transferor and transferee have completed their respective sections (Part I and Part II).
- 2Confirm that all required information in Parts III, IV, and V is accurately provided by the Transferor.
- 3Confirm that all required information in Parts III, IV, V, and VI is accurately provided by the Transferee.
- 4Ensure both parties have signed the form under penalties of perjury on Form p.2.
- 5Check that the date on Part I matches the date on Part II (and the filing date).
- 6If mailing, confirm the address reads Memphis CSCO, 5333 Getwell Road MS 81, Memphis, TN 38118.
- 7Attach a duplicate copy of Form 965-D to both parties' tax returns for the relevant year.
How to file this form
- 1Complete Part I by providing the eligible section 965(i) transferor’s name, TIN, and address details.
- 2Complete Part II by providing the eligible section 965(i) transferee’s name, TIN, and address details.
- 3Sign both the Transferor and Transferee sections on Form p.2 under penalties of perjury, ensuring all print fields are filled out.
- 4Mail the original Form 965-D to Memphis CSCO within 30 days of the covered triggering event (unless it is the death of the transferor).
- 5Attach a duplicate copy of Form 965-D to both the Transferor's and Transferee's tax returns for the year the event occurs.
Known limitations
- 1An S corporation cannot file Form 965-D on behalf of its shareholders.
- 2If the Commissioner determines a material misrepresentation or omission, the transfer agreement may be rejected as of the date of the original triggering event.
- 3If the additional information requested is not provided within a reasonable timeframe (as communicated by the Commissioner), the transfer agreement may also be rejected as of the date of the original triggering event.
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 December 2019; users should check IRS.gov/Form965D for the latest information regarding developments related to Form 965-D.
What changed or needs a fresh check
- Edition date — confirm the form reads December 2019.
- Filing deadline (non-death event) — confirm filing within 30 days of the covered triggering event.
- Mailing address — confirm mailing to Memphis CSCO, 5333 Getwell Road MS 81, Memphis, TN 38118.
- Signature — ensure both Transferor and Transferee sign under penalties of perjury.
- Taxpayer ID Number — verify the correct Taxpayer identification number is provided for both parties.
Quick Facts
Downloads
After you file
- 1Keep a copy of Form 965-D.
- 2Both the eligible section 965(i) transferor and transferee must attach a duplicate copy of Form 965-D to their tax returns for the year the covered triggering event occurs, filing by the due date.
- 3If death is not the triggering event, mail the original Form 965-D to Memphis CSCO (Memphis, TN 38118).
- 4A copy of the eligible section 965(i) transferor’s most recent Form 965-A must be included with Form 965-D.
Sources
- SRCInstructions p.1 — Form 965-D should be used by an eligible section 965(i) transferor and an eligible section 965(i) transferee.
- SRCInstructions p.1 — The purpose of the form is to enter into a transfer agreement under section 965(i)(2).
- SRCInstructions p.1 — Who Must File: The eligible section 965(i) transferor and the eligible section 965(i) transferee must file Form 965-D.
- SRCInstructions p.2 — Except in the case of a covered triggering event that is the death of the eligible section 965(i) transferor, the original Form 965-D must be mailed to Memphis CSCO within 30 days.
- SRCInstructions p.2 — Both the transferor and transferee must attach a duplicate copy of Form 965-D to their tax returns for the relevant year.
- SRCInstructions p.2 — Except in the case of death, Form 965-D will be considered timely filed only if filed within 30 days of the covered triggering event's date.
- SRCInstructions p.1 — The form sets forth information to meet requirements of Regulations section 1.965-7(c)(3)(iv)(B)(4).
- SRCForm p.1 — Part I requires the Name and Taxpayer identification number for the eligible section 965(i) transferor.
- SRCInstructions p.3 — Part V (Line 5) requires entering the dollar amount of the net tax liability being assumed by the transferee.
Common confusion points
Who must file this form?
The eligible section 965(i) transferor and the eligible section 965(i) transferee must file it to meet exception requirements.
→ Confirm both parties are listed as 'eligible' under Section 965(i).
What is the filing deadline if it isn't death?
Within 30 days of the covered triggering event, unless the trigger was a death.
→ Check the date on your form against the date of the event.
Does an S corporation file this for its owners?
No, an S corporation cannot file Form 965-D on behalf of its shareholders.
→ Ensure the filer is the corporation itself or one of the individual shareholders filing personally.
What happens if you are late (not death)?
If filed after 30 days and not due to death, it will generally be considered untimely.
→ Check the date stamp carefully; no extension relief under Regulations section 301.9100-2 or 301.9100-3 is available.
What must you include with Form 965-D?
A copy of the eligible section 965(i) transferor’s most recent Form 965-A is required.
→ Verify that this supporting document matches the current tax year being reported on Form 965-D.
What does 'covered triggering event' mean for filing?
It refers to the specific event that requires the agreement, and the deadline depends on whether it was a death or not.
→ Read the instructions to confirm your event qualifies as covered.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- The Commissioner may determine a triggering event occurred as of the date the transfer agreement was found to have an issue.
Questions about IRS Form 965D
What is IRS Form 965D used for?
This form documents an agreement when one entity transfers assets under specific IRS rules (Section 965(i)(2)). It confirms that a transfer qualifies as a 'covered triggering event.' Both the party giving up the assets and the party receiving them sign this document to certify its accuracy.
Who must file IRS Form 965D?
An eligible section 965(i) transferor and an eligible section 965(i) transferee must file Form 965-D. An S corporation cannot file Form 965-D on behalf of its shareholders.
What information does IRS Form 965D require?
Part I provides the transferor's name, TIN, and address; Part II details the transferee's information; Part III identifies the specific S corporation involved; and Part IV records the date and nature of the triggering event.
When is IRS Form 965D due?
Generally, Form 965-D must be filed within 30 days of the covered triggering event. If the transferor dies, it must be filed by the unextended due date for the transferor’s final income tax return.
Where do I file IRS Form 965D?
The original Form 965-D must be mailed to Memphis CSCO 5333 Getwell Road MS 81 in Memphis, TN 38118. Both parties must also attach a duplicate copy to their respective tax returns.
How do I complete IRS Form 965D?
First, complete Part I (Transferor) and Part II (Transferee) with all identifying details. Next, fill out Parts III and IV to specify the S corporation and the triggering event date/type. Finally, both the transferor and transferee must sign on Form 965-D, certifying the accuracy of their respective parts.
What happens if IRS Form 965D is filed incorrectly?
If filed late (and it is not death), the transfer agreement will only be considered timely if submitted within 30 days of the covered triggering event; no extension of time is granted for relief under Regulations section 301.9100-2 or 301.9100-3.
Who must file this form?
The eligible section 965(i) transferor and the eligible section 965(i) transferee must file it to meet exception requirements. Confirm both parties are listed as 'eligible' under Section 965(i).
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