Federal housing law
0121 Form 965-B (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/f965b.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
REITs Electing To Account for Section 965 Amounts Over Time Must Fill Out Part III.
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 71278S Form 965-B (Rev. 1-2021)
Form 965-B (Rev. 1-2021) Page 2 Part III Electing REIT Report of Section 965 Amounts Accounted for Over Time (see instructions)
| (a) Tax Year of Section 965(a) Inclusion and Section 965(c) Deduction |
(b) Amount Elected To Be Accounted for Over Time |
(c) Portion Accounted for in Year 1 |
(d) Portion Accounted for in Year 2 |
(e) Portion Accounted for in Year 3 |
(f) Portion Accounted for in Year 4 |
|
|---|---|---|---|---|---|---|
| 1a | 2017 Section 965(a) Inclusion | |||||
| 1b | 2017 Section 965(c) Deduction | |||||
| 2a | 2018 Section 965(a) Inclusion | |||||
| 2b | 2018 Section 965(c) Deduction | |||||
| 3a | 2019 Section 965(a) Inclusion | |||||
| 3b | 2019 Section 965(c) Deduction | |||||
| 4a | 2020 Section 965(a) Inclusion | |||||
| 4b | 2020 Section 965(c) Deduction | |||||
| (g) Portion Accounted for in Year 5 |
(h) Portion Accounted for in Year 6 |
(i) Portion Accounted for in Year 7 |
(j) Portion Accounted for in Year 8 |
(k) Amount Remaining To Be Accounted for |
(l) Portion Accounted for in This Reporting Year |
|
| 1a | ||||||
| 1b | ||||||
| 2a | ||||||
| 2b | ||||||
| 3a | ||||||
| 3b | ||||||
| 4a | ||||||
| 4b | ||||||
| Totals. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶ |
Form 965-B (Rev. 1-2021)
If more lines are needed for any Parts on this form, attach additional sheets.