The term "tax information returns" is not defined in the FAQs but appears expansive enough to cover other foreign-related tax information returns such as
Forms 926, Return by a U.S.
Forms potentially within this PDF category include
Forms 926, 970, 1122, 4466, and 8832.
persons that fail to timely and accurately report on
Forms 926 and 8865 information related to certain transfers or contributions to foreign corporations and foreign partnerships;
6038B(c): Failure to provide information relating to transfers or exchanges to foreign persons (
Forms 926, Return by a U.S.