Reminder:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
The triggered liability amount is reported on Form 965-A, Part IV, Column (f) as a negative number and transferred to Part I, Column (f) as a positive number on one of lines 5-8. Additionally, in Part I, Column (a), the tax year in which the triggering event occurred is reported. Columns (b) through (e) are skipped and "Yes" is entered in column (g) to indicate a 965(h) election is being made to pay the triggered liability in installments.
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