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Federal housing law

1220 Form 965 (Schedule H) (PDF)

Federal housing law as enacted — verbatim and citable.

Edition
2026-10-03
Last updated
2026-10-04
Jurisdiction
United States
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Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f965sh.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

SCHEDULE H (Form 965)

(Rev. December 2020)

Department of the Treasury Internal Revenue Service

Amounts Reported on Forms 1116 and 1118 and Disallowed Foreign Taxes

OMB No. 1545-0123

Name of person filing this return Identifying number

SECTION 1—Amounts Reported on Forms 1116 and 1118 and Disallowed Foreign Taxes

a Separate Category (Enter code–see instructions.) . . . . . . . . . . . . . . . . . . ▶ b If code 901j is entered on line a, enter the country code for the sanctioned country (see instructions) . . ▶

1 Reserved . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
2 Reserved . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
3 Section 965(a) inclusion in U.S. dollars with respect to pass-throughs from Schedule F,
column (e)(1), line 16. Enter here and on Form 1116, Part I, or Form 1118, Sch. A (see
instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . ▶ 3
4 Reserved . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
5 Reserved . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
6 Section 965(c) deduction in U.S. dollars from pass-throughs allocable to section 965(a)
inclusion (see instructions). Enter here and on Form 1116, Part I, or Form 1118, Sch. A . ▶ 6
7 Reserved . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
8 Reserved . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
9 Taxes deemed paid through pass-throughs. Enter amount from Schedule F, column (l),
line 16. Also report on Form 1118, Schedule B, Part I, column 3 . . . . . . . . . . 9
10 Reserved . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
11 Enter the 2020 Applicable Percentage from pass-throughs. If there are multiple pass-throughs,
leave this line blank and attach a schedule . . . . . . . . . . . . . . . . . 11
12 Reserved . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
13 Reserved . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
14 Disallowed foreign taxes through pass-throughs. Attach calculation. See instructions.
Report amount here and include on Form 1118, Schedule G, Part I, line F . . . . . . 14		 2020 Tax Year
1
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2
**3 **

Section 965(a) inclusion in U.S. dollars with respect to pass-throughs from Schedule F,
**column (e)(1), line 16.**Enter here and on Form 1116, Part I, or Form 1118, Sch. A (see
instructions) .
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5
**6 **
Section 965(c) deduction in U.S. dollars from pass-throughs allocable to section 965(a)
inclusion (see instructions). Enter here and on Form 1116, Part I, or Form 1118, Sch. A .
▶
6
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8
**9 **
**Taxes deemed paid through pass-throughs.**Enter amount from Schedule F, column (l),
line 16. Also report on Form 1118, Schedule B, Part I, column 3 .
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10
11
Enter the 2020 Applicable Percentage from pass-throughs. If there are multiple pass-throughs,
leave this line blank and attach a schedule .
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13
14
**Disallowed foreign taxes through pass-throughs.**Attach calculation. See instructions.
Report amount here and include on Form 1118, Schedule G, Part I, line F
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2
**3 **

Section 965(a) inclusion in U.S. dollars with respect to pass-throughs from Schedule F,
**column (e)(1), line 16.**Enter here and on Form 1116, Part I, or Form 1118, Sch. A (see
instructions) .
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5
**6 **
Section 965(c) deduction in U.S. dollars from pass-throughs allocable to section 965(a)
inclusion (see instructions). Enter here and on Form 1116, Part I, or Form 1118, Sch. A .
▶
6
7
Reserved .
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8
**9 **
**Taxes deemed paid through pass-throughs.**Enter amount from Schedule F, column (l),
line 16. Also report on Form 1118, Schedule B, Part I, column 3 .
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10
11
Enter the 2020 Applicable Percentage from pass-throughs. If there are multiple pass-throughs,
leave this line blank and attach a schedule .
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13
14
**Disallowed foreign taxes through pass-throughs.**Attach calculation. See instructions.
Report amount here and include on Form 1118, Schedule G, Part I, line F
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14		 2
1
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2
**3 **

Section 965(a) inclusion in U.S. dollars with respect to pass-throughs from Schedule F,
**column (e)(1), line 16.**Enter here and on Form 1116, Part I, or Form 1118, Sch. A (see
instructions) .
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5
**6 **
Section 965(c) deduction in U.S. dollars from pass-throughs allocable to section 965(a)
inclusion (see instructions). Enter here and on Form 1116, Part I, or Form 1118, Sch. A .
▶
6
7
Reserved .
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8
**9 **
**Taxes deemed paid through pass-throughs.**Enter amount from Schedule F, column (l),
line 16. Also report on Form 1118, Schedule B, Part I, column 3 .
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9
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Reserved.
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10
11
Enter the 2020 Applicable Percentage from pass-throughs. If there are multiple pass-throughs,
leave this line blank and attach a schedule .
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13
14
**Disallowed foreign taxes through pass-throughs.**Attach calculation. See instructions.
Report amount here and include on Form 1118, Schedule G, Part I, line F
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14		 3
1
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2
**3 **

Section 965(a) inclusion in U.S. dollars with respect to pass-throughs from Schedule F,
**column (e)(1), line 16.**Enter here and on Form 1116, Part I, or Form 1118, Sch. A (see
instructions) .
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4
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5
**6 **
Section 965(c) deduction in U.S. dollars from pass-throughs allocable to section 965(a)
inclusion (see instructions). Enter here and on Form 1116, Part I, or Form 1118, Sch. A .
▶
6
7
Reserved .
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Reserved .
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8
**9 **
**Taxes deemed paid through pass-throughs.**Enter amount from Schedule F, column (l),
line 16. Also report on Form 1118, Schedule B, Part I, column 3 .
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9
10
Reserved.
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10
11
Enter the 2020 Applicable Percentage from pass-throughs. If there are multiple pass-throughs,
leave this line blank and attach a schedule .
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11
12
Reserved.
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13
14
**Disallowed foreign taxes through pass-throughs.**Attach calculation. See instructions.
Report amount here and include on Form 1118, Schedule G, Part I, line F
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14		 4
1
Reserved .
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2
**3 **

Section 965(a) inclusion in U.S. dollars with respect to pass-throughs from Schedule F,
**column (e)(1), line 16.**Enter here and on Form 1116, Part I, or Form 1118, Sch. A (see
instructions) .
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5
**6 **
Section 965(c) deduction in U.S. dollars from pass-throughs allocable to section 965(a)
inclusion (see instructions). Enter here and on Form 1116, Part I, or Form 1118, Sch. A .
▶
6
7
Reserved .
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Reserved .
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8
**9 **
**Taxes deemed paid through pass-throughs.**Enter amount from Schedule F, column (l),
line 16. Also report on Form 1118, Schedule B, Part I, column 3 .
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9
10
Reserved.
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10
11
Enter the 2020 Applicable Percentage from pass-throughs. If there are multiple pass-throughs,
leave this line blank and attach a schedule .
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11
12
Reserved.
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12
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13
14
**Disallowed foreign taxes through pass-throughs.**Attach calculation. See instructions.
Report amount here and include on Form 1118, Schedule G, Part I, line F
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14		 5
1
Reserved .
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Reserved.
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2
**3 **

Section 965(a) inclusion in U.S. dollars with respect to pass-throughs from Schedule F,
**column (e)(1), line 16.**Enter here and on Form 1116, Part I, or Form 1118, Sch. A (see
instructions) .
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▶
3
4
Reserved .
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4
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Reserved.
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5
**6 **
Section 965(c) deduction in U.S. dollars from pass-throughs allocable to section 965(a)
inclusion (see instructions). Enter here and on Form 1116, Part I, or Form 1118, Sch. A .
▶
6
7
Reserved .
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7
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Reserved .
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8
**9 **
**Taxes deemed paid through pass-throughs.**Enter amount from Schedule F, column (l),
line 16. Also report on Form 1118, Schedule B, Part I, column 3 .
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9
10
Reserved.
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.
.
.
.
.
.
.
.
.
.
10
11
Enter the 2020 Applicable Percentage from pass-throughs. If there are multiple pass-throughs,
leave this line blank and attach a schedule .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Reserved.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
13
Reserved.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14
**Disallowed foreign taxes through pass-throughs.**Attach calculation. See instructions.
Report amount here and include on Form 1118, Schedule G, Part I, line F
.
.
.
.
.
.
14		 6
1
Reserved .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1
2
Reserved.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2
**3 **

Section 965(a) inclusion in U.S. dollars with respect to pass-throughs from Schedule F,
**column (e)(1), line 16.**Enter here and on Form 1116, Part I, or Form 1118, Sch. A (see
instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
▶
3
4
Reserved .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
4
5
Reserved.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
5
**6 **
Section 965(c) deduction in U.S. dollars from pass-throughs allocable to section 965(a)
inclusion (see instructions). Enter here and on Form 1116, Part I, or Form 1118, Sch. A .
▶
6
7
Reserved .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
8
Reserved .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8
**9 **
**Taxes deemed paid through pass-throughs.**Enter amount from Schedule F, column (l),
line 16. Also report on Form 1118, Schedule B, Part I, column 3 .
.
.
.
.
.
.
.
.
.
9
10
Reserved.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
11
Enter the 2020 Applicable Percentage from pass-throughs. If there are multiple pass-throughs,
leave this line blank and attach a schedule .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Reserved.
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.
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.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
13
Reserved.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14
**Disallowed foreign taxes through pass-throughs.**Attach calculation. See instructions.
Report amount here and include on Form 1118, Schedule G, Part I, line F
.
.
.
.
.
.
14		 7
1
Reserved .
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1
2
Reserved.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2
**3 **

Section 965(a) inclusion in U.S. dollars with respect to pass-throughs from Schedule F,
**column (e)(1), line 16.**Enter here and on Form 1116, Part I, or Form 1118, Sch. A (see
instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
▶
3
4
Reserved .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
4
5
Reserved.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
5
**6 **
Section 965(c) deduction in U.S. dollars from pass-throughs allocable to section 965(a)
inclusion (see instructions). Enter here and on Form 1116, Part I, or Form 1118, Sch. A .
▶
6
7
Reserved .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
8
Reserved .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8
**9 **
**Taxes deemed paid through pass-throughs.**Enter amount from Schedule F, column (l),
line 16. Also report on Form 1118, Schedule B, Part I, column 3 .
.
.
.
.
.
.
.
.
.
9
10
Reserved.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
11
Enter the 2020 Applicable Percentage from pass-throughs. If there are multiple pass-throughs,
leave this line blank and attach a schedule .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Reserved.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
13
Reserved.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14
**Disallowed foreign taxes through pass-throughs.**Attach calculation. See instructions.
Report amount here and include on Form 1118, Schedule G, Part I, line F
.
.
.
.
.
.
14		 8
1
Reserved .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1
2
Reserved.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2
**3 **

Section 965(a) inclusion in U.S. dollars with respect to pass-throughs from Schedule F,
**column (e)(1), line 16.**Enter here and on Form 1116, Part I, or Form 1118, Sch. A (see
instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
▶
3
4
Reserved .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
4
5
Reserved.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
5
**6 **
Section 965(c) deduction in U.S. dollars from pass-throughs allocable to section 965(a)
inclusion (see instructions). Enter here and on Form 1116, Part I, or Form 1118, Sch. A .
▶
6
7
Reserved .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
8
Reserved .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8
**9 **
**Taxes deemed paid through pass-throughs.**Enter amount from Schedule F, column (l),
line 16. Also report on Form 1118, Schedule B, Part I, column 3 .
.
.
.
.
.
.
.
.
.
9
10
Reserved.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
11
Enter the 2020 Applicable Percentage from pass-throughs. If there are multiple pass-throughs,
leave this line blank and attach a schedule .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Reserved.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
13
Reserved.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14
**Disallowed foreign taxes through pass-throughs.**Attach calculation. See instructions.
Report amount here and include on Form 1118, Schedule G, Part I, line F
.
.
.
.
.
.
14		 9
1
Reserved .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1
2
Reserved.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2
**3 **

Section 965(a) inclusion in U.S. dollars with respect to pass-throughs from Schedule F,
**column (e)(1), line 16.**Enter here and on Form 1116, Part I, or Form 1118, Sch. A (see
instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
▶
3
4
Reserved .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
4
5
Reserved.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
5
**6 **
Section 965(c) deduction in U.S. dollars from pass-throughs allocable to section 965(a)
inclusion (see instructions). Enter here and on Form 1116, Part I, or Form 1118, Sch. A .
▶
6
7
Reserved .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
8
Reserved .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8
**9 **
**Taxes deemed paid through pass-throughs.**Enter amount from Schedule F, column (l),
line 16. Also report on Form 1118, Schedule B, Part I, column 3 .
.
.
.
.
.
.
.
.
.
9
10
Reserved.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
11
Enter the 2020 Applicable Percentage from pass-throughs. If there are multiple pass-throughs,
leave this line blank and attach a schedule .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Reserved.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
13
Reserved.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14
**Disallowed foreign taxes through pass-throughs.**Attach calculation. See instructions.
Report amount here and include on Form 1118, Schedule G, Part I, line F
.
.
.
.
.
.
14		 10
1
Reserved .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1
2
Reserved.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2
**3 **

Section 965(a) inclusion in U.S. dollars with respect to pass-throughs from Schedule F,
**column (e)(1), line 16.**Enter here and on Form 1116, Part I, or Form 1118, Sch. A (see
instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
▶
3
4
Reserved .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
4
5
Reserved.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
5
**6 **
Section 965(c) deduction in U.S. dollars from pass-throughs allocable to section 965(a)
inclusion (see instructions). Enter here and on Form 1116, Part I, or Form 1118, Sch. A .
▶
6
7
Reserved .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
8
Reserved .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8
**9 **
**Taxes deemed paid through pass-throughs.**Enter amount from Schedule F, column (l),
line 16. Also report on Form 1118, Schedule B, Part I, column 3 .
.
.
.
.
.
.
.
.
.
9
10
Reserved.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
11
Enter the 2020 Applicable Percentage from pass-throughs. If there are multiple pass-throughs,
leave this line blank and attach a schedule .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Reserved.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
13
Reserved.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14
**Disallowed foreign taxes through pass-throughs.**Attach calculation. See instructions.
Report amount here and include on Form 1118, Schedule G, Part I, line F
.
.
.
.
.
.
14		 11
1
Reserved .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1
2
Reserved.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2
**3 **

Section 965(a) inclusion in U.S. dollars with respect to pass-throughs from Schedule F,
**column (e)(1), line 16.**Enter here and on Form 1116, Part I, or Form 1118, Sch. A (see
instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
▶
3
4
Reserved .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
4
5
Reserved.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
5
**6 **
Section 965(c) deduction in U.S. dollars from pass-throughs allocable to section 965(a)
inclusion (see instructions). Enter here and on Form 1116, Part I, or Form 1118, Sch. A .
▶
6
7
Reserved .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
8
Reserved .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8
**9 **
**Taxes deemed paid through pass-throughs.**Enter amount from Schedule F, column (l),
line 16. Also report on Form 1118, Schedule B, Part I, column 3 .
.
.
.
.
.
.
.
.
.
9
10
Reserved.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
11
Enter the 2020 Applicable Percentage from pass-throughs. If there are multiple pass-throughs,
leave this line blank and attach a schedule .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Reserved.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
13
Reserved.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14
**Disallowed foreign taxes through pass-throughs.**Attach calculation. See instructions.
Report amount here and include on Form 1118, Schedule G, Part I, line F
.
.
.
.
.
.
14		 12
1
Reserved .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1
2
Reserved.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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2
**3 **

Section 965(a) inclusion in U.S. dollars with respect to pass-throughs from Schedule F,
**column (e)(1), line 16.**Enter here and on Form 1116, Part I, or Form 1118, Sch. A (see
instructions) .
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▶
3
4
Reserved .
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4
5
Reserved.
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5
**6 **
Section 965(c) deduction in U.S. dollars from pass-throughs allocable to section 965(a)
inclusion (see instructions). Enter here and on Form 1116, Part I, or Form 1118, Sch. A .
▶
6
7
Reserved .
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7
8
Reserved .
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8
**9 **
**Taxes deemed paid through pass-throughs.**Enter amount from Schedule F, column (l),
line 16. Also report on Form 1118, Schedule B, Part I, column 3 .
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9
10
Reserved.
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10
11
Enter the 2020 Applicable Percentage from pass-throughs. If there are multiple pass-throughs,
leave this line blank and attach a schedule .
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11
12
Reserved.
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12
13
Reserved.
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13
14
**Disallowed foreign taxes through pass-throughs.**Attach calculation. See instructions.
Report amount here and include on Form 1118, Schedule G, Part I, line F
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14		 13
1
Reserved .
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1
2
Reserved.
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2
**3 **

Section 965(a) inclusion in U.S. dollars with respect to pass-throughs from Schedule F,
**column (e)(1), line 16.**Enter here and on Form 1116, Part I, or Form 1118, Sch. A (see
instructions) .
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▶
3
4
Reserved .
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4
5
Reserved.
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.
5
**6 **
Section 965(c) deduction in U.S. dollars from pass-throughs allocable to section 965(a)
inclusion (see instructions). Enter here and on Form 1116, Part I, or Form 1118, Sch. A .
▶
6
7
Reserved .
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7
8
Reserved .
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8
**9 **
**Taxes deemed paid through pass-throughs.**Enter amount from Schedule F, column (l),
line 16. Also report on Form 1118, Schedule B, Part I, column 3 .
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9
10
Reserved.
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.
10
11
Enter the 2020 Applicable Percentage from pass-throughs. If there are multiple pass-throughs,
leave this line blank and attach a schedule .
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11
12
Reserved.
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12
13
Reserved.
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.
13
14
**Disallowed foreign taxes through pass-throughs.**Attach calculation. See instructions.
Report amount here and include on Form 1118, Schedule G, Part I, line F
.
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.
14		 14

For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 71323K Schedule H (Form 965) (Rev. 12-2020)

Exceptions & meaning →

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