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.S.
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.