Caution:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
The below table is for "original" IRC 965(h) elections only (201711-201911). If a taxpayer IRC 965(i) election has triggered and they elect to transfer that triggered election to IRC 965(h) and the dates will be based on 8 years of installments beginning with the 965(h) inclusion year.
Year
Annual Payment Schedule
Maximum Unpaid Percent Per Year
Due Date if 965(h) Election was Made in TY 2017
Due Date if 965(h) Election was Made in TY 2018
Due Date if 965(h) Election was Made in TY 2019
1
8%
92%
4/15/2018
4/15/2019
7/15/2020
2
8%
84%
4/15/2019
7/15/2020
4/15/2021
3
8%
76%
7/15/2020
4/15/2021
4/15/2022
4
8%
68%
4/15/2021
4/15/2022
4/15/2023
5
8%
60%
4/15/2022
4/15/2023
4/15/2024
6
15%
45%
4/15/2023
4/15/2024
4/15/2025
7
20%
25%
4/15/2024
4/15/2025
4/15/2026
8
25%
0%
4/15/2025
4/15/2026
4/15/2027
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