Page 808 - Large Business IRS Training Guides
P. 808

FAQ
                                                         17 Relief (2017)










               •	  Available to individuals
                                                                      who fail to make timely section

                                                        on their original returns.
                     965(h) elections





               •	  Such individuals
                                                        are allowed to make the section


                     965(h) election on an amended return (1040-X)
                                                                                     an extension of time to
                     through due date of 2017 as if

                                      requested and received.
                     file was





               •	  No need to actually
                                                               have a valid extension.












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