Header
Name of person filing this return and identifying number. The form says to enter amounts in U.S. dollars.
965 Sch. D
U.S. Shareholder's Aggregate Foreign Cash Position
- Agency
- IRS
- Revision
- January 2019
- Fillable fields
- 134
- Pages
- 2
- Official source
- IRS form page
- Checked
- October 21, 2026
Schedule D (Form 965): U.S. Shareholder's Aggregate Foreign Cash Position
Schedule D (Form 965), U.S. Shareholder's Aggregate Foreign Cash Position, is a two-page schedule that the form says to attach to Form 965. Page 1 lists each specified foreign corporation with its pro rata share of cash position at the close of three taxable years, in U.S. dollars. Page 2 combines those amounts into the aggregate foreign cash position.
Line 19 is the larger of two figures: the total of column (g), or the totals of columns (c) and (e) combined and divided by two. Lines 20 and 21 record the aggregate foreign cash position taken into account on the 2017 and 2018 tax returns.
This is the January 2019 edition. The schedule does not print its instructions; it points to www.irs.gov/Form965 for them. You can fill out the PDF free in your browser on this page and download it without an account.
What's on Schedule D (Form 965)
Columns (a) and name
The name of each specified foreign corporation and its EIN or reference ID number.
Columns (b) to (g)
Cash position at the close of three taxable years, each with its pro rata share: the year prior to the column (d) year, the last taxable year that ends before November 2, 2017, and the last taxable year beginning before January 1, 2018.
Line 16: totals
The total of lines 1 to 15 for the columns.
Lines 17 to 19
Line 17 is the total of column (g). Line 18 combines the totals of columns (c) and (e) and divides by two. Line 19 is the aggregate foreign cash position, the larger of lines 17 and 18.
Lines 20 and 21
The aggregate foreign cash position taken into account on the 2017 tax return and on the 2018 tax return.
How to fill out Schedule D (Form 965)
- 1
Header
Enter the name of the person filing the return and the identifying number. Enter every amount in U.S. dollars.
- 2
One line per corporation
On each of lines 1 to 15, enter a specified foreign corporation's name and its EIN or reference ID number in column (a). The form says to add schedules as needed.
- 3
Cash positions
Columns (b), (d) and (f) take the amounts from Schedule E, columns (b)(3), (c)(3) and (d)(3), as the column headings say.
- 4
Pro rata shares
Enter the pro rata share of column (b) in column (c), of column (d) in column (e), and of column (f) in column (g), then total lines 1 to 15 on line 16.
- 5
Page 2
Enter the column (g) total on line 17 and half of the combined column (c) and (e) totals on line 18. Enter the larger on line 19, then complete lines 20 and 21 for the 2017 and 2018 returns.
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Where it goes and what to watch
Attach to Form 965
The schedule says to attach it to Form 965.
Instructions
The schedule does not print its instructions. It says to go to www.irs.gov/Form965 for instructions and the latest information, and column (a) says to see the instructions.
U.S. dollars
The form says to enter amounts in U.S. dollars.
Edition
This is the January 2019 edition of the schedule, with lines for the 2017 and 2018 tax returns.
Related forms
965 Sch. F
Foreign Taxes Deemed Paid by Domestic Corporation
227 fields, 2 pages
965 Sch. H
Amounts Reported on Forms 1116 and 1118 and Disallowed Foreign Taxes
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965-A
Individual Report of Net 965 Tax Liability
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965-B
Corporate and Real Estate Investment Trust (REIT) Report of Net 965 Tax Liability and Electing REIT Report of 965 Amounts
272 fields, 2 pages
965-C
Transfer Agreement Under Section 965(h)(3)
49 fields, 2 pages
965-D
Transfer Agreement Under Section 965(i)(2)
44 fields, 2 pages
Who completes Schedule D (Form 965)?
The schedule is completed by the person filing the return it is attached to, which its title calls the U.S. shareholder. It is attached to Form 965.
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Questions about Form 965 Sch. D
What does Schedule D (Form 965) figure?
The U.S. shareholder's aggregate foreign cash position, entered on line 19 as the larger of line 17 or line 18.
Is Schedule D (Form 965) filed by itself?
No. The schedule says to attach it to Form 965.
What if there are more than 15 foreign corporations?
The form says to add schedules as needed.
Where are the instructions?
The schedule points to www.irs.gov/Form965 for instructions and the latest information. They are not printed on the form.
Which years does it cover?
Page 1 uses the last taxable year that ends before November 2, 2017, the last taxable year beginning before January 1, 2018, and the year before the first of those. Lines 20 and 21 cover the 2017 and 2018 tax returns.