Section 15. Return of Partnership Income›3.12.15 Return of Partnership Income›Note:
Section 965 Returns
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Identify a Section 965 return when any of the following are present and the partnerships Tax Period is 201712 through 202012:
"Section 965" or "965 Tax" (or similar language) notated on the return, attachments, or statements, or
IRC 965 Transition Tax Statement (or similar 965 statement) attached to the return, or
A significant entry is present on Schedule K, lines 11 and/or line 13d, with the notation "Section 965" (or similar language).
Code "G" in Box 11 on Schedule K-1, or Code "X" in Box 13 on Schedule K-1.
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