The U.S. IRS has published a Q&A document that provides answers to questions related to tax year 2018 return filing and payment obligations arising under section 965 (transition tax), including reporting and payment obligations resulting from amounts included in income for the 2017 tax year. The Q&A document currently includes six questions concerning how installment payments are made, whether refunds or credits for overpayments may be received, how estimated tax payments are applied, and what forms are required for the 2018 return.