Use Instructions to Form 926 to fill in IRS Form 926 and report certain transfers of tangible or intangible property to a foreign corporation, as required by section 6038B.
The form is issued annually by the Internal Revenue Service (IRS) and was last revised in November 2018.
A PDF version of the Instructions for IRS Tax Form 926 can be downloaded below.
A PDF version of IRS Form 926 may be found here.
Note that Form 926 needs to be filed with the income tax return of the U.S. transferor (or, if they are exempt, the organization return) for the tax year when the date of the transfer occurred. IRS 926 filings with the IRS must have the additional information listed in the Regulation sections 1.6038B-1 (c) through (e) and Temporary Regulations sections 1.6038B-1T (c) and (d).