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SCHEDULE H Acceleration Events and Exceptions Reporting Relating
(Form 8865)
(November 2018) to Gain Deferral Method Under Section 721(c) OMB No. 1545-1668
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Department of the Treasury Attach to Form 8865. See the Instructions for Form 8865.
Internal Revenue Service ▶ Go to www.irs.gov/Form8865 for instructions and the latest information.
Name of person filing Form 8865 Filer’s identifying number
Name of partnership Successor EIN (if any) Reference ID number (see instructions)
partnership
Name of U.S. transferor (see instructions) Successor Filing year: (see instructions)
U.S. transferor Tax year of gain deferral contribution Annual reporting
Part I Acceleration Event (see instructions)
(a) (e) (f)
Schedule G, (b) (c) (d) Partnership’s Partial
Part I, Description of event Date of event Gain recognized adjustment to acceleration
line number section 721(c) event
property tax basis
Part II Termination Event (see instructions)
(a)
Schedule G, (b) (c)
Part I, Description of event Date of event
line number
Part III Successor Event (see instructions)
(a) (d)
Schedule G, (b) (c) Name, address, and U.S. taxpayer identification number (U.S. TIN) (if any)
Part I, Description of event Date of event of successor partnership, lower-tier partnership, upper-tier partnership,
line number or U.S. corporation (as applicable)
Part IV Taxable Disposition of a Portion of an Interest in Partnership Event (see instructions)
(c) (d) (e)
(a) (b) Percentage Percentage Aggregate remaining
Description of event Date of event of partnership of partnership built-in gain attributed to
interest disposed interest retained partnership interest retained
Part V Section 367 Transfer Event (see instructions)
(a) (e)
Schedule G, (b) (c) (d) Name, address, and U.S. TIN (if any)
Part I, Description of event Date of event Gain recognized of foreign transferee
line number 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)
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