Use these Instructions for IRS Form 926 to fill out IRS Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation, and to report certain transfers of tangible or intangible property to a foreign corporation, as required by section 6038B. The instructions are revised annually by the Internal Revenue Service (IRS) with the latest edition released on November 1, 2018.
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).
IRS Form 926 needs to be filed when a U.S. citizen or resident, a domestic corporation, or a domestic estate or trust completes certain transfers of property to a foreign corporation described in section 6038B(a)(1)(A), 367(d), or 367(e).
IRS Form 926 Instructions include the following:
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