Looking for a Form 926 Templates? Download it for free!

Supplemental Information Required

rise to the reporting obligation (for

on Form 8832, Entity Classification

To Be Reported section or on

example, section 332, 351, 354, 356,

Election, or a termination of a section

attached sheets). With respect to

or 361).

1504(d) election), check the “Yes”

section 367(d) transfers, see

box. If the transfer was an actual

Line 11a. If gain recognition was

Temporary Regulations section

transfer of property to a foreign

required with respect to any transfer

1.6038B-1T(d). With respect to

corporation, check the “No” box.

reported in Part III under section

section 367(e) transfers, see

904(f)(3), attach a statement

Line 13. See final and temporary

Regulations section 1.6038B-1(e).

identifying the transfer and the

Regulations sections 1.367(a)-4

DRAFT AS OF

Column (c). Fair market value.

amount of gain recognized.

through 1.367(a)-6 for instances in

Enter the fair market value of the

which a transferor must recognize

Line 11b. If gain recognition was

property transferred (measured as of

income on the transfer of tangible

required with respect to any transfer

the date of transfer).

property that qualifies for

reported in Part III under section

nonrecognition treatment (see section

Column (d). Cost or other basis.

904(f)(5)(F), attach a statement

January 28, 2015

367(a)(3) and Temporary Regulations

Enter your adjusted basis in the

identifying the transfer and the

section 1.367(a)-2T). Additional

property transferred on the date of the

amount of gain recognized.

information is required to be attached

transfer. See sections 1011 through

Line 11c. If recapture was required

to this form. See Temporary

1016 for more information for the

with respect to any transfer reported

Regulations sections 1.6038B-1T(c)

determination of adjusted basis.

in Part III under section 1503(d) (dual

(4)(iii) and (vii), and 1.6038B-1T(c)(5).

Supplemental Information

consolidated loss), attach a statement

Line 17a. If you checked the "Yes"

identifying the transfer and the

Required To Be Reported

box, additional information is required

amount of recapture. See section

Enter any information from Part III that

to be attached to this form. See

1503(d) and the regulations

is required to be reported in greater

Temporary Regulations section

thereunder.

detail. Identify the applicable column

1.6038B-1T(d).

Line 11d. If exchange gain

number next to the information

Line 17b. See Temporary

recognition was required with respect

entered in this section. In addition, if

Regulations section 1.6038B-1T(d).

to any transfer reported in Part III

you contributed property to a foreign

under section 987, attach a statement

corporation as a part of a wider

identifying the transfer and the

transaction, briefly describe the entire

amount of exchange gain recognized.

transaction.

See Regulations section 1.987-5.

Part IV— Additional

Line 12. If this transfer resulted from

Information Regarding

a change in the classification of the

Transfer of Property

transferee to that of a foreign

corporation (a deemed transfer

Line 10. List the type of

resulting from a classification change

nonrecognition transaction that gave

Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the

United States. You are required to give us the information. We need it to ensure that you are complying with these laws

and to allow us to figure and collect the right amount of tax.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act

unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be

retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax

returns and return information are confidential, as required by section 6103.

The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden

for individual taxpayers filing this form is approved under OMB control number 1545-0074 and is included in the

estimates shown in the instructions for their individual income tax return. The estimated burden for all other taxpayers

who file this form is shown below.

Recordkeeping ........................................................................................23 hr., 26 min.

Learning about the law or the form ...........................................................6 hr., 58 min.

Preparing and sending the form to the IRS ..............................................14 hr., 51 min.

If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler,

we would be happy to hear from you. See the instructions for the tax return with which this form is filed.

-4-

Instructions for Form 926 (Rev. 01-2015)

Instructions For Form 926 Draft - Return By A U.s. Transferor Of Property To A Foreign Corporation Page 5

Related Articles

Related forms

Related Categories