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Official form guide
Form 965-SH: 965 (Schedule H)
Internal Revenue Service Form 965 (Schedule H) is used to report amounts from Forms 1116 and 1118 and to calculate disallowed foreign taxes for the 2020 tax year. Taxpayers must enter the 2020 Applicable Percentage on line 11.
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IRS Form 965-SH - 965 (Schedule H)
Internal Revenue Service Form 965 (Schedule H) is used to report amounts from Forms 1116 and 1118 and to calculate disallowed foreign taxes for the 2020 tax year. Taxpayers must enter the 2020 Applicable Percentage on line 11.
Risk Radar
Scan points- 1Failing to attach the calculation for disallowed foreign taxes on line 14 can cause a filing rejection.
- 2Leaving line a blank when a separate category code is required.
- 3Omitting the sanctioned country code on line b after entering code 901j on line a.
- 4Not providing the 2020 Applicable Percentage on line 11.
- 5Failing to attach a schedule when multiple pass‑throughs exist (line 11 instruction).
Plain English
Form 965 (Schedule H) tells the IRS how much foreign tax credit you reported on Forms 1116 or 1118 and how much foreign tax is disallowed. It also records deductions related to section 965(c) and the percentage applied to pass‑through income. The amounts are then carried onto the main Form 965.
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 and calculating disallowed foreign taxes for the 2020 tax year.
- Do not use it when filing for tax years other than 2020.
- Check Form 1116 instead when you need to report foreign tax credit without pass‑through allocations.
Form selector
Use this form or another form?
Reporting foreign tax credit without pass‑throughs
Captures foreign taxes paid directly by the taxpayer
✓ Confirm no pass‑through amounts are reported on Schedule H
Reporting foreign tax credit for a corporation with multiple pass‑throughs
Handles corporate foreign tax credits and includes Schedule A and B
✓ Verify pass‑through amounts are aggregated on Schedule H
Calculating disallowed foreign taxes from pass‑throughs
Provides Schedule G where disallowed taxes are reported
✓ Ensure calculation attachment is included with Schedule H
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Line 3 – Section 965(a) inclusion
Amounts from Form 1116 Part I or Form 1118 Schedule A · Form 1116 Part I or Form 1118 Schedule A
Line 6 – Section 965(c) deduction
Amounts from Form 1116 Part I or Form 1118 Schedule A · Form 1116 Part I or Form 1118 Schedule A
Line 9 – Taxes deemed paid through pass‑throughs
Schedule F, column (l), line 16 · Schedule F line 16 column (l)
Line 11 – 2020 Applicable Percentage
Applicable percentage from pass‑throughs · Pass‑through calculations
Line 14 – Disallowed foreign taxes
Calculation of disallowed taxes · Attachment with calculation
Before you submit
- 1Enter the appropriate separate category code on line a.
- 2If code 901j is entered on line a, enter the sanctioned country code on line b.
- 3Enter the Section 965(a) inclusion amount on line 3.
- 4Enter the Section 965(c) deduction amount on line 6.
- 5Enter the taxes deemed paid through pass‑throughs on line 9.
- 6Enter the 2020 Applicable Percentage on line 11.
- 7Enter the disallowed foreign taxes amount on line 14 and attach the calculation.
- 8Attach Schedule H to Form 965 and verify the revision date reads 12/2020.
How to file this form
- 1Complete the required lines on Schedule H (lines 3, 6, 9, 11, 14) — proof of completion.
- 2Attach Schedule H to Form 965 — proof of attachment.
- 3Sign the return before sending — proof of signature.
- 4Mail the assembled return to the IRS address listed in the instructions — proof of mailing receipt.
- 5Retain a copy of the filed return for your records — proof of retention.
Known limitations
- 1Not applicable to tax years other than 2020.
- 2Not used when the taxpayer has no foreign tax credit to report.
- 3Not for reporting domestic taxes only.
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.
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Fillable formOpen in Editor->Form 965 Schedule H is revision December 2020 (Rev. December 2020). The form directs users to www.irs.gov/Form965 for the latest information, and no changes are noted beyond the revision date.
What changed or needs a fresh check
- Edition date — confirm the revision reads December 2020
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Not stated in the official source
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Schedule H for your records.
- 2Store the copy for at least three years in case of audit.
- 3Monitor mail for any IRS notice regarding the filing.
- 4If an error is discovered, file a corrected Schedule H with a new Form 965.
Sources
- SRCForm p.1 — revision date reads Rev. December 2020.
- SRCForm p.1 — directs users to www.irs.gov/Form965 for the latest information.
- SRCForm p.1 — title indicates amounts reported on Forms 1116 and 1118 and disallowed foreign taxes.
- SRCForm p.1 — shows line a for separate category code.
- SRCForm p.1 — notes that if code 901j is entered on line a, enter the country code on line b.
- SRCForm p.1 — line 3 corresponds to Section 965(a) inclusion.
- SRCForm p.1 — line 6 corresponds to Section 965(c) deduction.
- SRCForm p.1 — line 9 references taxes deemed paid through pass‑throughs from Schedule F column (l) line 16.
- SRCForm p.1 — line 11 requires the 2020 Applicable Percentage.
- SRCForm p.1 — line 14 requires disallowed foreign taxes and an attached calculation.
Common confusion points
What code should I enter on line a?
Uncertainty about which separate category code applies
→ Refer to the instructions for the correct code list
Do I need to enter a country code on line b?
Only required if code 901j is used on line a
→ Check line a for code 901j before completing line b
How many pass‑throughs can I report on line 11?
Multiple pass‑throughs require a separate attached schedule
→ Leave line 11 blank and attach the schedule when more than one pass‑through exists
Where do I find the amount for line 9?
It comes from Schedule F, column (l), line 16
→ Locate Schedule F column (l) line 16 for the correct figure
Is the disallowed foreign tax amount reported on line 14 also entered on Form 1118?
Yes, it must be reported on Form 1118, Schedule G, Part I, line F
→ Verify inclusion on Form 1118 Schedule G after completing line 14
Do I need to attach any calculations with this form?
Disallowed foreign taxes require an attached calculation
→ Attach the calculation as instructed for line 14
Workflow map
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Questions about IRS Form 965-SH
What is IRS Form 965-SH used for?
Form 965 (Schedule H) tells the IRS how much foreign tax credit you reported on Forms 1116 or 1118 and how much foreign tax is disallowed. It also records deductions related to section 965(c) and the percentage applied to pass‑through income. The amounts are then carried onto the main Form 965.
What information does IRS Form 965-SH require?
The form collects amounts reported on Forms 1116 and 1118 (line a), a country code if code 901j is used (line b), the Section 965(c) deduction (line 6), taxes deemed paid through pass‑throughs (line 9), the 2020 applicable percentage (line 11), and disallowed foreign taxes (line 14).
How do I complete IRS Form 965-SH?
Enter a separate category code on line a and, if the code is 901j, provide the sanctioned country code on line b. Fill lines 3 through 5 (reserved), report the Section 965(c) deduction on line 6, and enter taxes deemed paid on line 9. Provide the 2020 applicable percentage on line 11, and report disallowed foreign taxes on line 14, attaching the required calculation. Attach Schedule H to the main Form 965 and consult the IRS website for the latest instructions.
What code should I enter on line a?
Uncertainty about which separate category code applies Refer to the instructions for the correct code list
Do I need to enter a country code on line b?
Only required if code 901j is used on line a Check line a for code 901j before completing line b
How many pass‑throughs can I report on line 11?
Multiple pass‑throughs require a separate attached schedule Leave line 11 blank and attach the schedule when more than one pass‑through exists
Where do I find the amount for line 9?
It comes from Schedule F, column (l), line 16 Locate Schedule F column (l) line 16 for the correct figure
Is the disallowed foreign tax amount reported on line 14 also entered on Form 1118?
Yes, it must be reported on Form 1118, Schedule G, Part I, line F Verify inclusion on Form 1118 Schedule G after completing line 14
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