Form 965-D is used by an eligible section 965(i) transferor and an eligible section 965(i) transferee to enter into a transfer agreement under section 965(i)(2). Current Revision Form 965-DPDF Instructions for Form 965-D (Print VersionPDF) Recent Developments Change to the Mailing Address for Filing Forms 965-D and 965-E -- 21-OCT-2021 Other Items You May Find Useful All Form 965-D Revisions Other Current Products Related Items About Form 965, Inclusion of Deferred Foreign Income Upon Transition to Participation Exemption System About Form 965-A, Individual Report of Net 965 Tax Liability About Form 965-B, Corporate and Real Estate Investment Trust (REIT) Report of Net 965 Tax Liability and Electing REIT Report of 965 Amounts About Form 965-C, Transfer Agreement Under Section 965(h)(3) About Form 965-E, Consent Agreement Under Section 965(i)(4)(D)