Form 926

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Form 926

A form one files with the IRS to report the sale or other transfer of tangible or intangible property to a non-U.S. person, that is, a foreign person or corporation.
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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.
Penalty relief for delinquent FBARs and forms 5471 ends August 31
Forms potentially within this PDF category include Forms 926, 970, 1122, 4466, and 8832.
TEI files amicus brief in Cuno case, citing danger for economy if Ohio ruling stands: e-Filing, mutual assistance procedures prompt IRS meetings
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;
New procedures permitting prepayment review of international information reporting penalties

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