Form 965-E is used by a shareholder in an S corporation who has an outstanding section 965(i) net tax liability with respect to which a section 965(i)(4)(D) triggering event has occurred to obtain consent to make a section 965(h) election as required by section 965(i)(4)(D) and Regulations section 1.965-7(c)(3)(v)(D)(1). Current revision Form 965-E PDF Instructions for Form 965-E (Print Version PDF) Recent developments Change to the Mailing Address for Filing Forms 965-D and 965-E -- 21-OCT-2021 Other items you may find useful All Form 965-E Revisions Other Current Products Related About Form 965, Inclusion of Deferred Foreign Income Upon Transition to Participation Exemption System About Form 965-A, Individual Report of Net 965 Tax Liability About Form 965-B, Corporate and Real Estate Investment Trust (REIT) Report of Net 965 Tax Liability and Electing REIT Report of 965 Amounts About Form 965-C, Transfer Agreement Under Section 965(h)(3) About Form 965-D, Transfer Agreement Under Section 965(i)(2)
