Article: 50219

Use Form 965-C when all of the following apply:

• A taxpayer has elected installment payments under section 965(h).
• A triggering event occurs, such as:
  • A transfer of substantially all assets of the taxpayer,
  • A corporate reorganization,
  • A change in entity structure,
  • Or other event involving a successor or transferee.
  • The transferee agrees to assume the remaining tax liability under section 965(h).
• The parties wish to avoid acceleration of the remaining tax liability that would otherwise be due immediately upon the triggering event.

Add Form 965-C

To add the Form 965-C:

1. Go to Federal Taxes.
2. Click Review.
3. Click I’d like to see the forms I’ve filled out or search for a form.
4. Enter FORM 965-C in the search box and click on Form 965-C Transfer Agreement Under Section 965(h)(3) to add and open the form.
5. Enter your information and click Save.

Further Information

See About Form 965-C and/or Instructions for Form 965-C for more information.