The U.S. Department of Treasury and the Internal Revenue Service recently published final regulations on IRC section 965, as well as corresponding forms and schedules for calculating a taxpayer's federal tax liabilities for the deemed repatriation dividends. While the impact of the final federal regulations and forms and schedules could impact a number of taxpayers, resulting in taxpayers having to recalculate their 965 repatriation liabilities, the impact of this change is not yet known. Taxpayers that are required to file a CBT-DIV 2017 Supplemental must still file the CBT-DIV 2017 Supplemental by January 31, 2019. Taxpayers filing their original Form CBT-100 or Form BFC-1 under extension, must file the CBT-DIV 2017 Supplemental within 30 days of that filing (or by January 31, 2019, whichever is later). If after that date, the taxpayer has to file amended federal repatriation statements, the taxpayer must file amended CBT-DIV 2017 Supplemental forms with the Division of Taxation within 30 days. Taxpayers should write "Amended Return" at the top of the front page of the form when filing an amended CBT-DIV 2017 Supplemental.