IRS Form: Form 965-B Instructions (IRC §965)

Instructions to Form 965-B, Corporate and Real Estate Investment Trust (REIT) Report of Net 965 Tax Liability and Electing REIT Report of 965 Amounts, released January 22 to reflect changes from the 2017 tax act, Pub. L. No. 115-97, to reflect corporate and real estate investment trust (REIT) reporting of net tax code Section 965 tax liability and electing REIT reporting of Section 965 amounts. [IRS Form 965-B Instructions (Jan. 2019)]

Reference:
View Source Document.