This version of the form is not currently in use and is provided for reference only. Download this version of Instructions for IRS Form 965-B for the current year.
This document contains official instructions for IRS Form 965-B , Corporate and Real Estate Tax Liability and Electing Reit Report of 965 Amounts - a tax form released and collected by the Internal Revenue Service (IRS), a subdivision of the U.S. Department of the Treasury. An up-to-date fillable IRS Form 965-B is available for download through this link.
Q: What is Form 965-B?
A: Form 965-B is a tax form used to report net 965 tax liability and electing REIT amounts.
Q: Who needs to file Form 965-B?
A: Corporations and Real Estate Investment Trusts (REITs) must file Form 965-B.
Q: What information is reported on Form 965-B?
A: Form 965-B reports the net 965 tax liability and electing REIT amounts.
Q: What is net 965 tax liability?
A: Net 965 tax liability refers to the amount of tax owed under section 965.
Q: What are electing REIT amounts?
A: Electing REIT amounts are the amounts that a REIT elects to pay in installments over a period of time.
Q: Is there a deadline for filing Form 965-B?
A: Yes, the deadline for filing Form 965-B is generally the same as the taxpayer's income tax return filing deadline.
Q: Are there any penalties for not filing Form 965-B?
A: Yes, failure to file Form 965-B may result in penalties and interest charges.
Q: Can I file Form 965-B electronically?
A: Yes, Form 965-B can be filed electronically using the IRS e-file system or through a tax professional.
Instruction Details:
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