8865, Schedule H Acceleration to Gain Deferral Method Under Section 721 (

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SCHEDULE H
(Form 8865)

(November 2018)
Department of the Treasury
Internal Revenue Service

Acceleration Events and Exceptions Reporting Relating
to Gain Deferral Method Under Section 721(c)
▶

▶ Attach to Form 8865. See the Instructions for Form 8865.
Go to www.irs.gov/Form8865 for instructions and the latest information.

Successor
partnership

XX

DRAFT AS OF
July 12, 2018
DO NOT FILE
Filing year:
(see instructions)

Reference ID number (see instructions)

Tax year of gain deferral contribution
Annual reporting

Acceleration Event (see instructions)

(a)
Schedule G,
Part I,
line number

Part II

EIN (if any)

Successor
U.S. transferor

Name of U.S. transferor (see instructions)

Part I

Attachment
Sequence No.

Filer’s identifying number

Name of person filing Form 8865
Name of partnership

OMB No. 1545-XXXX

(b)
Description
of
event

(c)
Date
of
event

(d)
Gain
recognized

(e)
Partnership’s adjustment
to section 721(c)
property tax basis

(f)
Partial
acceleration
event

Termination Event (see instructions)

(a)
Schedule G,
Part I,
line number

(b)
Description
of
event

(c)
Date
of
event

Part III Successor Event (see instructions)
(a)
Schedule G,
Part I,
line number

(b)
Description
of
event

(c)
Date
of
event

(d)
Name, address, and U.S. taxpayer identification number (U.S. TIN) (if any) of
successor partnership, lower-tier partnership, upper-tier partnership, or U.S.
corporation (as applicable)

Part IV Taxable Disposition of a Portion of an Interest in Partnership Event (see instructions)
(a)
Description
of
event

Part V

(b)
Date
of
event

(c)
Percentage
of partnership
interest disposed

(d)
Percentage
of partnership
interest retained

(e)
Aggregate remaining
built-in gain attributed to
partnership interest retained

Section 367 Transfer Event (see instructions)

(a)
Schedule G,
Part 1,
line number

(b)
Description
of
event

(c)
Date
of
event

(d)
Gain
recognized

(e)
Name, address, and U.S. TIN (if any)
of foreign transferee
corporation (as applicable)

Part VI Supplemental Information (see instructions)

For Paperwork Reduction Act Notice, see the Instructions for Form 8865.

Cat. No. 26331C

Schedule H (Form 8865) (11-2018)