Federal housing law
0121 Form 965-A (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f965a.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 71277H Form 965-A (Rev. 1-2021)
Form 965-A (Rev. 1-2021) Page 2
| Year of 965(a) Inclusion |
(a) S Corporation Name |
(b) S Corporation Tax Identification Number |
(c) Taxpayer’s Net Tax Liability with only 965 amounts from this S Corporation (see instr u ctions) |
(d) Taxpayer’s Net Tax Liability without 965 amounts (see instructions) |
(e) Net 965 Tax Liability related to 965 amounts from this S Corporation (subtract column (d) fro m column (c)) |
(f) Deferral Election Made |
(g) Deferred Net 965 Tax Liability (if column (f) is “Yes,” enter amount from column (e)) |
||
|---|---|---|---|---|---|---|---|---|---|
| Year of 965(a) Inclusion |
(a) S Corporation Name |
(b) S Corporation Tax Identification Number |
(c) Taxpayer’s Net Tax Liability with only 965 amounts from this S Corporation (see instructions) |
(d) Taxpayer’s Net Tax Liability without 965 amounts (see instructions) |
(e) Net 965 Tax Liability related to 965 amounts from this S Corporation (subtract column (d) from column (c)) |
Yes | No | No | |
| 1 | 2017 |
||||||||
| 1 | 2017 |
||||||||
| 1 | 2017 |
||||||||
| 1 | 2017 |
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| Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶ |
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| 2 | 2018 |
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| 2 | 2018 |
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| 2 | 2018 |
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| 2 | 2018 |
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| Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶ |
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| 3 | 2019 |
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| 3 | 2019 |
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| 3 | 2019 |
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| 3 | 2019 |
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| Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶ |
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| 4 | 2020 |
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| 4 | 2020 |
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| 4 | 2020 |
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| 4 | 2020 |
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| Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶ |
Form 965-A (Rev. 1-2021)
Form 965-A (Rev. 1-2021) Page 3 Part IV Annual Report of Deferred Net 965 Tax Liability Related to 965 Amounts Allocated From S Corporations (required every year until the liability is fully paid)
| (a) Election or Transfer Year |
(b) S Corporation Name |
(c) S Corporation Tax Identification Number |
(d) Beginning Deferred Net 965 Tax Liability (see instructions) |
||||
|---|---|---|---|---|---|---|---|
| 1 | 1 | ||||||
| 2 | 2 | ||||||
| 3 | 3 | ||||||
| 4 | 4 | ||||||
| 5 | 5 | ||||||
| 6 | 6 | ||||||
| 7 | 7 | ||||||
| 8 | 8 | ||||||
| 9 | 9 | ||||||
| 10 | 10 | ||||||
| (e) Reserved for Future Use |
(e) Reserved for Future Use |
(f) Net 965 Tax Liability Triggered (see instructions) |
(g) Deferred 965 Net Tax Liability Transferred (Out) or Transferred In by Agreement, if any (see instructions) |
(h) Tax Identification Number of Transferee or Transferor |
(i) Deferred Net Tax Liability at the end of this Reporting Year (add columns (d), (f), and (g)) (see instructions) |
||
| 1 | ( ) | 1 | |||||
| 2 | ( ) | 2 | |||||
| 3 | ( ) | 3 | |||||
| 4 | ( ) | 4 | |||||
| 5 | ( ) | 5 | |||||
| 6 | ( ) | 6 | |||||
| 7 | ( ) | 7 | |||||
| 8 | ( ) | 8 | |||||
| 9 | ( ) | 9 | |||||
| 10 | ( ) | 10 | |||||
| Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶ |
If more lines are needed for any Part on this form, attach additional sheets.
Form 965-A (Rev. 1-2021)