Form 965-C is used by an eligible section 965(h) transferor and transferee to enter into a transfer agreement so as not to trigger the acceleration of the deferred net 965(h) tax liability. Current Revision Form 965-C PDF Instructions for Form 965-C (Print Version PDF) Recent Developments None at this time Other Items You May Find Useful All Form 965-C Revisions Other Current Products Related Items 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-D, Transfer Agreement Under Section 965(i)(2) About Form 965-E, Consent Agreement Under Section 965(i)(4)(D)
