Form 926 Return by a U.S. Transferor of Property to a Foreign Corporation
Category: Tax Format: PDF Form Name: f926.pdf |
(The pdf reader is necessary.) |
INSTRUCTIONS: RETURN BY A U.S. TRANSFEROR OF PROPERTY TO A FOREIGN CORPORATION (Form 926)
To document a return transfer of property to a foreign corporation by a United States entity, a form 926 should be filed. This document can be obtained from the website of the Internal Revenue Service.
Return By A U.S. Transferor Of Property To A Foreign Corporation 926 Step 1: Enter the name of the transferor in the first box of Part I.
Return By A U.S. Transferor Of Property To A Foreign Corporation 926 Step 2: Enter your identifying number in the second box.
Return By A U.S. Transferor Of Property To A Foreign Corporation 926 Step 3: Questions 1a through 1d should only be completed if the transferor was a corporation. If so, answer the questions with check marks and provide the information requested regarding controlling shareholders, parent corporations and/or partnerships in the tables.
Return By A U.S. Transferor Of Property To A Foreign Corporation 926 Step 4: If the transferor was a partner in a partnership that was the actual transferor not treated as such under section 367, complete questions 2a through 2d as directed.
Return By A U.S. Transferor Of Property To A Foreign Corporation 926 Step 5: Part II concerns the transferee foreign corporation. Enter their name in box 3, their identifying number (if any) in box 4, their address in box 5, the country code of the country of incorporation or organization in box 6 and the foreign law characterization in box 7. In box 8, indicate with a check mark if the transferee foreign corporation is a controlled foreign corporation.
Return By A U.S. Transferor Of Property To A Foreign Corporation 926 Step 6: Part III on the second page requires you to complete the table provided concerning information regarding the transfer of property. Complete the table as directed.
Return By A U.S. Transferor Of Property To A Foreign Corporation 926 Step 7: If any supplemental information is required to provided, write it at the bottom of the second page.
Return By A U.S. Transferor Of Property To A Foreign Corporation 926 Step 8: Part IV on the third page requires you to provide additional information. Answer questions 9 through 17b as directed. |
Related Forms
- Form Schedule C Profit or Loss From Business
- Form Schedule L Standard Deduction for Certain Filers
- Form 8863 Education Credits (American Opportunity and Lifetime Learning Credits)
- Form 1041 Instructions
- Form 1120-L U.S. Life Insurance Company Income Tax Return
- Form 970 Tax Benefits for Education
- Form Schedule EIC Earned Income Credit
- Form 8868 Application for Extension of Time To File an Exempt Organization Return.
- Form 940 Employer Annual Federal Unemployment Tax Return
- Form 990-EZ Short Form Return of Organization Exempt From Income Tax 2011