Form 966 - Oct 2016

Form 966 is used by corporations to make an election under section 1022(a) to have the provisions of section 1022(b)(1) and (2) apply to property acquired from a decedent who died in 2010. Corporations that acquired property from a decedent who died in 2010 and want to make an election under section 1022(a) should fill out this form and submit it to the Internal Revenue Service.

Corporations that acquired property from a decedent who died in 2010 and want to make an election under section 1022(a).

The completed Form 966 should be submitted to the Internal Revenue Service.