Section 12. Exempt Organization Returns›3.12.12 Exempt Organization Returns
Section 20 - Field Descriptions
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
All Fields are located on Form 965-A and Form 965-B
Valid for 201712 and subsequent tax periods only. If tax period is prior to 201712, delete Section 20.
Form 965-A and Form 965-B total deferred net tax liability amounts are numeric only. Amounts are dollars and positive only.
Form 965-A and 965-B EIN Fields are numeric only.
Valid entries for date Fields are numeric.
No.
Field
Title
Location
Max Length
20A1
Election or Transfer Year
Last two positions of the tax year Part I, column (a).
4
20J1
Net 965 Tax Liability Transferred
Form 965-A, Part I, column (j).
15
20K1
Tax Identification Number
Form 965-A, Part I, column (k).
9
20A2
Election or Transfer Year
Form 965-A, Part I, Line 2, column (a).
4
20J2
Net Form 965 Tax Liability Transferred
Form 965-A, Part I, Line 2, column (j).
15
20K2
Tax Identification Number
Form 965-A, Part I, Line 2, column (k).
9
20A3
Election or Transfer Year
Form 965-A, Part I, Line 3, column (a).
4
20J3
Net Form 965 Tax Liability Transferred
Form 965-A, Part I, Line 3, column (j).
15
20K3
Tax Identification Number
Form 965-A, Part I, Line 3, column (k).
9
20A4
Election or Transfer Year
Form 965-A, Part I, Line 4, column (a).
4
20J4
Net Form 965 Tax Liability Transferred
Form 965-A, Part I, Line 4, column (j).
15
20K4
Tax Identification Number
Form 965-A, Part I, Line 4, column (k).
9
20A5
Election or Transfer Year
Form 965-A, Part I, Line 5, column (a).
4
20J5
Net Form 965 Tax Liability Transferred
Form 965-A, Part I, Line 5, column (j).
15
20K5
Tax Identification Number
Form 965-A, Part I, Line 5, column (k).
9
201IN
Part I Form 965-A Indicator
Enter 1 if additional information is present on line 6 Part I.
1
201F
Net Form 965 Tax Liability Triggered
Form 965-A, Part IV, Line 1, column (f).
15
202F
Net Form 965 Tax Liability Triggered
Form 965-A, Part IV, Line 2, column (f).
15
203F
Net Form 965 Tax Liability Triggered
Form 965-A, Part IV, Line 3, column (f).
15
204F
Net Form 965 Tax Liability Triggered
Form 965-A, Part IV, Line 4, column (f).
15
205F
Net Form 965 Tax Liability Triggered
Form 965-A, Part IV, Line 5, column (f).
15
204IND
Part IV Indicator
Enter a 1 if additional information is present in Part IV.
1
20TOT
Total
Form 965-A, Part IV, column (i).
15
20BA1
Election or Transfer Year
Form 965-B, Part I, Line 1, col a
4
20H1
Net Form 965
Form 965 Tax Liability Transferred
Form 965-B, Part I, Line 1, col h
15
20I1
Tax Identification Number
Form 965-B, Part I, Line 1, col i
9
20BA2
Election or Transfer Year
Form 965-B, Part I, Line 2, col a
4
20H2
Net Form 965 Tax Liability Transferred
Form 965-B, Part I, Line 2, col h
15
20I2
Tax Identification Number
Form 965-B, Part I, Line 2, col i
9
20BA3
Election or Transfer Year
Form 965-B, Part I, Line 3, col a
4
20H3
Net Form 965 Tax Liability Transferred
Form 965-B, Part I, Line 3, col h
15
20I3
Tax Identification Number
Form 965-B, Part I, Line 3, col i
9
20BA4
Election or Transfer Year
Form 965-B, Part I, Line 4, col a
4
20H4
Net Form 965 Tax Liability Transferred
Form 965-B, Part I, Line 4, col h
15
20I4
Tax Identification Number
Form 965-B, Part I, Line 4, col i
9
20BA5
Election or Transfer Year
Form 965-B, Part I, Line 5, col a
4
20H5
Net Form 965 Tax Liability Transferred
Form 965-B, Part I, Line 5, col h
15
20I5
Tax Identification Number
Form 965-B, Part I, Line 5, col i
9
20BIN
Form 965-B Indicator
Form 965-B, Right Margin Part I
1
Corrections Procedures:
Correct any coding and transcription errors.
If all amounts are "0" (zero) or "blank" , delete Section 20.
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