What is a passive foreign investment company (PFIC)?

A PFIC is a foreign corporation that meets the following criteria: (1) at least 50% of its income is passive income; or (2) it is engaged in the business of investing, reinvesting, owning, holding, or trading in certain types of passive assets. U.S. shareholders of PFICs may be subject to special tax rules and restrictions on their ability to defer taxes on foreign income.

What is an electing fund?

An electing fund is a PFIC that has elected out of the PFIC status. By making this election, the fund becomes a non-PFIC and its shareholders can defer income tax on their pro rata shares of the fund's passive income until such income is distributed as a dividend or otherwise becomes subject to tax.

What information is required on Schedule H of Form 965 (Rev. 01-2021)?

Schedule H of Form 965 (Rev. 01-2021) is used to report section 965(a) inclusions and related deductions for each separate category of income, as well as the foreign taxes paid or deemed paid with respect to those inclusions.

What is a deferral CFC?

A deferral CFC is a controlled foreign corporation that meets both of the following requirements: (1) it is not a passive foreign investment company (PFIC); and (2) it has not been a PFIC in any year when the U.S. shareholder held at least 25% ownership. Deferral CFCs are named because their earnings can be deferred until they become subject to tax.

A Qualified Foreign Equity (QFE) is a foreign corporation that is considered an equity interest in another corporation. A U.S. shareholder of a QEF can make an election to include the foreign corporation's income, deductions, credits, and losses in their income for tax purposes, allowing them to defer taxes on certain passive income until it is distributed as a dividend or otherwise becomes subject to tax.

A Qualified Business Activities (QBA) election allows a U.S. shareholder of a foreign corporation that is not a PFIC to defer income tax on certain passive income earned through the active conduct of a trade or business. To make this election, the foreign corporation must meet specific requirements and the U.S. shareholder must file Form 965 to elect in.

A Controlled Foreign Corporation (CFC) is a foreign corporation in which a U.S. person (such as an individual, partnership, or corporation) owns, directly or indirectly, 25% or more of the voting power or value of the corporation's stock. The U.S. shareholder can be subject to tax on the foreign corporation's income and may have to file Form 965.

What is the purpose of the applicable percentage from a U.S. shareholder pass-through entity on Schedule H of Form 965 (Rev. 01-2021)?

The applicable percentage from a U.S. shareholder pass-through entity on Schedule H of Form 965 (Rev. 01-2021) is used to determine the amount of disallowed taxes with respect to foreign taxes deemed paid in connection with the section 965(a) inclusions from that entity.

What are separate categories of income on Schedule H of Form 965 (Rev. 01-2021)?

Separate categories of income on Schedule H of Form 965 (Rev. 01-2021) include general category income, passive category income, and specific categories of income (such as section 965(c) deductions).

Who needs to file Form 965 (Rev. 01-2021)?

U.S. taxpayers, including corporations and individuals, who have section 951(a)(1), 951A, or 965(a) inclusions during the tax year are required to file Form 965 (Rev. 01-2021).

What is the purpose of Form 965 (Rev. 01-2021) and when should it be filed?

Form 965 (Rev. 01-2021) is used by U.S. taxpayers, including corporations and individuals, to report sections 951(a)(1), 951A, and 965(a) inclusions in their income. This form should be filed with the annual income tax return for the tax year that includes the inclusion amounts.

Do I need to file Form 965 for 2020?

If you were a U.S. shareholder of a controlled foreign corporation (CFC) during the 2020 tax year and such CFC was a deferral CFC, then yes, you need to file Form 965 for that year. You may also need to file Form 965 if there have been changes in your ownership or income from the CFC since the previous tax year.

Obrazac 965

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Obrazac 965 (Rev. siječanj 2021.)

Uključivanje odgođenog stranog dohotka nakon prijelaza na sustav oslobađanja od sudjelovanja

[Form 965] This document is instructions for filing Form 965 with the Internal Revenue Service (IRS) related to the inclusion of deferred foreign income upon transition to the participation exemption system. For tax years beginning in 2020, Part I requires filers to report section 965(a) inclusions from pass-throughs and enter the sum on their tax return accordingly. Corporations should enter the total on Form 1120, Schedule C, line 15, column (a). All others see instructions. Part II requires reporting of the 2020 tax year section 965(c) deduction from pass-throughs and entering the sum on the tax return accordingly. Corporations should enter the total on Form 1120, Schedule C, line 15, column (c). Part III includes yes/no questions regarding various elections related to tax liabilities.

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Obrazac 965 Upute - Upute za obrazac 965 (Rev. Siječanj 2021.)

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Obrazac 965

PITANJA

What is a passive foreign investment company (PFIC)?
A PFIC is a foreign corporation that meets the following criteria: (1) at least 50% of its income is passive income; or (2) it is engaged in the business of investing, reinvesting, owning, holding, or trading in certain types of passive assets. U.S. shareholders of PFICs may be subject to special tax rules and restrictions on their ability to defer taxes on foreign income.
What is an electing fund?
An electing fund is a PFIC that has elected out of the PFIC status. By making this election, the fund becomes a non-PFIC and its shareholders can defer income tax on their pro rata shares of the fund's passive income until such income is distributed as a dividend or otherwise becomes subject to tax.
What information is required on Schedule H of Form 965 (Rev. 01-2021)?
Schedule H of Form 965 (Rev. 01-2021) is used to report section 965(a) inclusions and related deductions for each separate category of income, as well as the foreign taxes paid or deemed paid with respect to those inclusions.
What is a deferral CFC?
A deferral CFC is a controlled foreign corporation that meets both of the following requirements: (1) it is not a passive foreign investment company (PFIC); and (2) it has not been a PFIC in any year when the U.S. shareholder held at least 25% ownership. Deferral CFCs are named because their earnings can be deferred until they become subject to tax.
What is a QEF?
A Qualified Foreign Equity (QFE) is a foreign corporation that is considered an equity interest in another corporation. A U.S. shareholder of a QEF can make an election to include the foreign corporation's income, deductions, credits, and losses in their income for tax purposes, allowing them to defer taxes on certain passive income until it is distributed as a dividend or otherwise becomes subject to tax.
What is a QBA?
A Qualified Business Activities (QBA) election allows a U.S. shareholder of a foreign corporation that is not a PFIC to defer income tax on certain passive income earned through the active conduct of a trade or business. To make this election, the foreign corporation must meet specific requirements and the U.S. shareholder must file Form 965 to elect in.
What is a CFC?
A Controlled Foreign Corporation (CFC) is a foreign corporation in which a U.S. person (such as an individual, partnership, or corporation) owns, directly or indirectly, 25% or more of the voting power or value of the corporation's stock. The U.S. shareholder can be subject to tax on the foreign corporation's income and may have to file Form 965.
What is the purpose of the applicable percentage from a U.S. shareholder pass-through entity on Schedule H of Form 965 (Rev. 01-2021)?
The applicable percentage from a U.S. shareholder pass-through entity on Schedule H of Form 965 (Rev. 01-2021) is used to determine the amount of disallowed taxes with respect to foreign taxes deemed paid in connection with the section 965(a) inclusions from that entity.
What are separate categories of income on Schedule H of Form 965 (Rev. 01-2021)?
Separate categories of income on Schedule H of Form 965 (Rev. 01-2021) include general category income, passive category income, and specific categories of income (such as section 965(c) deductions).
Who needs to file Form 965 (Rev. 01-2021)?
U.S. taxpayers, including corporations and individuals, who have section 951(a)(1), 951A, or 965(a) inclusions during the tax year are required to file Form 965 (Rev. 01-2021).
What is the purpose of Form 965 (Rev. 01-2021) and when should it be filed?
Form 965 (Rev. 01-2021) is used by U.S. taxpayers, including corporations and individuals, to report sections 951(a)(1), 951A, and 965(a) inclusions in their income. This form should be filed with the annual income tax return for the tax year that includes the inclusion amounts.
Do I need to file Form 965 for 2020?
If you were a U.S. shareholder of a controlled foreign corporation (CFC) during the 2020 tax year and such CFC was a deferral CFC, then yes, you need to file Form 965 for that year. You may also need to file Form 965 if there have been changes in your ownership or income from the CFC since the previous tax year.

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Obrasci Porezne uprave (IRS).

Obrazac 965 je jedan od službenih poreznih obrazaca koji se koriste u Sjedinjenim Državama za prijavu prihoda, traženje odbitaka i kredita, izračunavanje poreznih obveza i ispunjavanje drugih poreznih obveza. Porezna uprava savezna je agencija odgovorna za upravljanje i provedbu zakona o unutarnjim prihodima u Sjedinjenim Državama.

Evo nekoliko primjera obrazaca Porezne uprave:

Obrazac 1040: Ovo je primarni obrazac za prijavu poreza na dohodak pojedinaca koji koristi većina poreznih obveznika. Koristi se za prijavu različitih vrsta prihoda, traženje odbitaka i kredita, izračunavanje porezne obveze te utvrđivanje duguje li porezni obveznik dodatni porez ili ima pravo na povrat.

Obrazac 1099: Postoje različite varijacije obrasca 1099, kao što je 1099-MISC, 1099-INT, 1099-DIV, itd. Ovi se obrasci koriste za prijavu prihoda koje pojedinci ili tvrtke ostvaruju iz različitih izvora osim zaposlenja, kao što je samozapošljavanje prihod, prihod od kamata, prihod od dividende i prihod od najma.

Obrazac W-2: Ovaj obrazac koriste poslodavci za prijavu plaća zaposlenika i poreza zadržani od njihove plaće. Zaposlenici koriste informacije na obrascu W-2 za ispunjavanje svojih pojedinačnih poreznih prijava.

Obrazac 941: Poslodavci koriste ovaj obrazac za prijavu poreza na zaposlenje, uključujući savezni porez na dohodak po odbitku, porez na socijalno osiguranje i porez na Medicare za svoje zaposlenike.

Obrazac 1065: Ovaj obrazac koriste partnerstva za prijavu svojih prihoda, odbitaka i poreznih obveza. Sama partnerstva ne plaćaju porez na dohodak; umjesto toga, partneri prijavljuju svoj udio u prihodu od partnerstva u svojim pojedinačnim poreznim prijavama.

Obrazac 1120: Ovo je obrazac za prijavu poreza na dobit koju koriste C korporacije za prijavu svojih prihoda, odbitke i porezne obveze.

Obrazac 990: Ovaj obrazac koriste organizacije oslobođene plaćanja poreza, kao što su neprofitne i dobrotvorne organizacije, prijaviti svoje financijske podatke, aktivnosti i usklađenost s poreznim zakonima.

Obrazac 8862: Ovaj obrazac koriste porezni obveznici koji su prethodno zatražili olakšicu od poreza na zarađeni dohodak (EITC) ali ga je zabranio, a sada ga ponovno želim zatražiti.

Ovo je samo nekoliko primjera brojnih obrazaca porezne uprave koji postoje za ispunjavanje raznih poreznih obveza. Specifični obrasci potrebni za pojedinca ili tvrtku ovise o njihovim jedinstvenim okolnostima, izvorima prihoda i odbicima. Preporučljivo je konzultirati službenu web stranicu Porezne uprave (www.irs.gov) ili potražiti profesionalni porezni savjet kako biste dobili točne i ažurne informacije u vezi s određenom poreznom upravom obrasce relevantne za vašu poreznu situaciju.

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