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

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)

Filer’s identifying number

Name of person filing Form 8865
Name of partnership

Successor
partnership

EIN (if any)

Name of U.S. transferor (see instructions)

Successor
U.S. transferor

Filing year: (see instructions)

Part I

(b)
Description of event

(a)
Schedule G,
Part I,
line number

Part IV

(a)
Schedule G,
Part I,
line number

Part VI

(c)
Date of event

(d)
Gain recognized

Annual reporting

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

(b)
Description of event

(f)
Partial
acceleration
event

(c)
Date of event

Successor Event (see instructions)
(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)

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

Part V

Tax year of gain deferral contribution

Termination Event (see instructions)

(a)
Schedule G,
Part I,
line number

Part III

Reference ID number (see instructions)

Acceleration Event (see instructions)

(a)
Schedule G,
Part I,
line number

Part II

OMB No. 1545-1668

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

Supplemental Information (see instructions)

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

Cat. No. 26331C

Schedule H (Form 8865) (11-2018)