965 Sch. H

Amounts Reported on Forms 1116 and 1118 and Disallowed Foreign Taxes

Agency
IRS
Revision
Rev. December 2020
Fillable fields
18
Pages
1
Official source
IRS form page
Checked
October 21, 2026
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Page 1 of form 965 Sch. H

Schedule H (Form 965): Amounts Reported on Forms 1116 and 1118, Disallowed Foreign Taxes

Schedule H (Form 965), Amounts Reported on Forms 1116 and 1118 and Disallowed Foreign Taxes, is a one-page schedule that the form says to attach to Form 965. Its amount column is labeled 2020 Tax Year.

The schedule reports section 965 amounts that come through pass-throughs and that are also entered on Form 1116 or Form 1118: the section 965(a) inclusion, the section 965(c) deduction allocable to that inclusion, taxes deemed paid, the 2020 Applicable Percentage and disallowed foreign taxes. Many of its numbered lines are marked Reserved.

The schedule has no instructions printed on it. It points to www.irs.gov/Form965 for instructions and the latest information. You can fill it out free in your browser on this page and download the result without an account.

What's on Schedule H (Form 965)

Header

The name of the person filing the return and the identifying number.

Lines a and b

Line a takes a separate category code. Line b takes the country code for a sanctioned country if code 901j is entered on line a.

Line 3

Section 965(a) inclusion in U.S. dollars with respect to pass-throughs, from Schedule F, column (e)(1), line 16.

Line 6

Section 965(c) deduction in U.S. dollars from pass-throughs allocable to the section 965(a) inclusion.

Lines 9 and 11

Taxes deemed paid through pass-throughs, from Schedule F, column (l), line 16, and the 2020 Applicable Percentage from pass-throughs.

Line 14

Disallowed foreign taxes through pass-throughs, with a calculation attached.

Section 1 is the only section. Lines 1, 2, 4, 5, 7, 8, 10, 12 and 13 are marked Reserved.

How to fill out Schedule H (Form 965)

  1. 1

    Name and identifying number

    Enter the name of the person filing the return and the identifying number, as on Form 965.

  2. 2

    Lines a and b

    Enter the separate category code on line a. The form says to see the instructions for the codes. If code 901j is on line a, enter the sanctioned country's code on line b.

  3. 3

    Lines 3 and 6

    Enter the section 965(a) inclusion from Schedule F, column (e)(1), line 16, and the allocable section 965(c) deduction. The form says to enter both here and on Form 1116, Part I, or Form 1118, Schedule A.

  4. 4

    Line 9

    Enter taxes deemed paid from Schedule F, column (l), line 16. The form says to also report the amount on Form 1118, Schedule B, Part I, column 3.

  5. 5

    Line 11

    Enter the 2020 Applicable Percentage from pass-throughs. The form says that if there are multiple pass-throughs, leave the line blank and attach a schedule.

  6. 6

    Line 14

    Enter disallowed foreign taxes through pass-throughs and attach the calculation. The form says to include the amount on Form 1118, Schedule G, Part I, line F.

The steps below follow the line captions on the schedule. The detailed rules are in the separate instructions at www.irs.gov/Form965.

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Where it goes and what to attach

Attach to Form 965

The schedule says to attach it to Form 965. It is not a standalone return.

Carry amounts to the credit form

Lines 3 and 6 also go on Form 1116, Part I, or Form 1118, Schedule A. Lines 9 and 14 also go on Form 1118, Schedule B and Schedule G.

Attachments

Line 14 asks for an attached calculation. Line 11 asks for an attached schedule when there are multiple pass-throughs.

Instructions

The form says to go to www.irs.gov/Form965 for instructions and the latest information, including the separate category codes and country codes.

Related forms

Who completes Schedule H (Form 965)?

  • Filers of Form 965

    The schedule says to attach it to Form 965, so it is completed by the person who files that return.

  • Amounts from pass-throughs

    Lines 3, 6, 9, 11 and 14 all describe amounts received through pass-throughs, several of them taken from Schedule F (Form 965), line 16.

  • Form 1116 filers

    Lines 3 and 6 say to enter the amounts here and on Form 1116, Part I, when that is the foreign tax credit form used.

  • Form 1118 filers

    Lines 3, 6, 9 and 14 point to Form 1118 schedules: Schedule A, Schedule B, Part I, column 3, and Schedule G, Part I, line F.

The schedule asks for the name and identifying number of the person filing the return it is attached to. It does not itself say which taxpayers file Form 965; that is in the separate instructions.

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Questions about Form 965 Sch. H

What is Schedule H (Form 965)?

It is the schedule titled Amounts Reported on Forms 1116 and 1118 and Disallowed Foreign Taxes. It reports pass-through section 965 amounts that also go on Form 1116 or Form 1118.

Is Schedule H filed by itself?

No. The form says to attach it to Form 965.

Why are so many lines marked Reserved?

The December 2020 revision marks lines 1, 2, 4, 5, 7, 8, 10, 12 and 13 as Reserved. Only lines a, b, 3, 6, 9, 11 and 14 take entries.

Where do the line 3 and line 9 amounts come from?

The form says line 3 comes from Schedule F (Form 965), column (e)(1), line 16, and line 9 from Schedule F, column (l), line 16.

Where are the instructions for Schedule H?

The schedule has no instructions printed on it. It says to go to www.irs.gov/Form965 for instructions and the latest information.