Are there any penalties for not filing Form 965-D or providing incomplete information?

Yes, failure to file a complete Form 965-D on time may result in penalties, including late payment penalties and possible accuracy-related penalties. It is important to consult with tax advisors for specific guidance.

What is Form 965-D and why is it used?

Form 965-D, Transfer Agreement for Section 965(i) Liability, is used by eligible taxpayers to transfer their section 965(i) net tax liability to a related party in connection with certain transfers of stock of controlled foreign corporations (CFCs). The form is required to be filed with the IRS and provides details about the covered triggering event, the transferred stock, the parties involved, and the terms of the agreement.

What is the process for filing Form 965-D?

Form 965-D must be filed electronically through the IRS FIRE system. A paper copy of the form and all supporting documentation should be kept for records.

What are the requirements for entering into a valid transfer agreement under Form 965-D?

The parties must file a valid and complete Form 965-D, which includes detailed information about the covered triggering event, the transferred stock, and the terms of the agreement. Additionally, the eligible section 965(i) transferee must have the ability to pay the outstanding net tax liability.

Who are the eligible parties for entering into a transfer agreement under Form 965-D?

Eligible parties include an eligible section 965(i) transferor (the taxpayer transferring the stock and net tax liability) and an eligible section 965(i) transferee (the taxpayer assuming the net tax liability). Both parties must be related entities under common control.

What is a covered triggering event for transfer purposes under Form 965-D?

A covered triggering event includes the sale, exchange, or other disposition of all or part of the stock in a CFC. It can also include the death of an eligible section 965(i) transferor.

Obrazac 965-D

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Obrazac 965-D (prosinac 2019.)

Ugovor o prijenosu prema odjeljku 965 (i) (2)

Form 965-D (12-2019) is a transfer agreement under Section 965(i)(2) of the Internal Revenue Service's Department of the Treasury. The form is used for reporting the transfer of stock from one party to another and the assumption of section 965(i) net tax liability by the transferee. Parties involved are required to provide identifying information including names, taxpayer identification numbers, addresses, and cities or towns. Sections in the document include Transferor Information, Transferee Information, Identifying Information of the S Corporation, Triggering Event Leading to Transfer Agreement, Report of Unpaid Section 965(i) Net Tax Liability or Portion Thereof Attributable to Transferred Stock, Terms of Agreement, and Instructions. The document outlines conditions for eligibility, procedures for reporting, and the parties' obligations and liabilities.

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Obrazac 965-D Upute - Upute za obrazac 965-D (Rev. Decembar 2019.)

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Obrazac 965-D

PITANJA

Are there any penalties for not filing Form 965-D or providing incomplete information?
Yes, failure to file a complete Form 965-D on time may result in penalties, including late payment penalties and possible accuracy-related penalties. It is important to consult with tax advisors for specific guidance.
What is Form 965-D and why is it used?
Form 965-D, Transfer Agreement for Section 965(i) Liability, is used by eligible taxpayers to transfer their section 965(i) net tax liability to a related party in connection with certain transfers of stock of controlled foreign corporations (CFCs). The form is required to be filed with the IRS and provides details about the covered triggering event, the transferred stock, the parties involved, and the terms of the agreement.
What is the process for filing Form 965-D?
Form 965-D must be filed electronically through the IRS FIRE system. A paper copy of the form and all supporting documentation should be kept for records.
What are the requirements for entering into a valid transfer agreement under Form 965-D?
The parties must file a valid and complete Form 965-D, which includes detailed information about the covered triggering event, the transferred stock, and the terms of the agreement. Additionally, the eligible section 965(i) transferee must have the ability to pay the outstanding net tax liability.
Who are the eligible parties for entering into a transfer agreement under Form 965-D?
Eligible parties include an eligible section 965(i) transferor (the taxpayer transferring the stock and net tax liability) and an eligible section 965(i) transferee (the taxpayer assuming the net tax liability). Both parties must be related entities under common control.
What is a covered triggering event for transfer purposes under Form 965-D?
A covered triggering event includes the sale, exchange, or other disposition of all or part of the stock in a CFC. It can also include the death of an eligible section 965(i) transferor.

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OKO

Obrasci Porezne uprave (IRS).

Obrazac 965-D 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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