On 27 June 2019, the U.S. IRS published General Section 965 Questions and Answers (Including Transfer and Consent Agreements). The document provides answers to questions arising under section 965 not specifically related to the filing of a tax year 2017 or 2018 return.  It includes general information about payment obligations arising under section 965.  It also includes answers to questions related to filing Transfer and Consent Agreements arising under section 965(h) and (i).  Additional questions and answers may be added in the future as necessary.