1220 Form 965 (Schedule F) (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f965sf.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

SCHEDULE F (Form 965)

(Rev. December 2020)

Department of the Treasury Internal Revenue Service

Foreign Taxes Deemed Paid by Domestic Corporation¶

For foreign corporations with respect to which the filer has a section 965(a) inclusion during its 2020 tax year

Go to www.irs.gov/Form965 for instructions and the latest information.

OMB No. 1545-0123

Name of person filing this return Identifying number

a Separate Category (Enter code—see instructions.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ^▶

b	If code 901j is entered on line a, enter th	he country code fo (a)	or the sanctioned c (b)	country (see instructions	s) . . . . . . . .	. . . . . . . ▶
	Name of Deferred Foreign Income Corporation (DFIC)	(a) EIN or Reference ID Number of the Foreign Corporation (see instructions)	(b) EIN or Reference ID Number of K-1 Issuer (if any) (see instructions)	(c) U.S. Tax Year End (Year/Month) of DFIC	(d) Country of Incorporation (use country codes) (see instructions)	(e)(1) Section 965(a) Inclusion in U.S. Dollars	(e)(2) Section 965(a) Inclusion in Functional Currency
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16	Total from pass-throughs (sum of lines 1–15) (see instructions) . . .

For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 71326R Schedule F (Form 965) (Rev. 12-2020)

Schedu	ule F (Form 965) (Rev. 12-2020)						Page 2
	(f) Post-1986 Undistributed Earnings in Functional Currency	(g) Divide Column (e)(2) by Column (f) (capped at 100%)	(h) Opening Balance in Post-1986 Foreign Income Taxes	(i) Foreign Taxes Paid for Tax Year Indicated	(j) Foreign Taxes Deemed Paid for Tax Year Indicated	(k) Post-1986 Foreign Income Taxes (add columns (h), (i), and (j))	(l) Taxes Deemed Paid (multiply column (g) by column (k))
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Add schedules as needed.

Schedule F (Form 965) (Rev. 12-2020)

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