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Federal Free Printable Form 8891 (Rev. December 2012) for 2019 Federal U.S. Information Return for Beneficiaries of Certain Canadian Registered Retirement Plans

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U.S. Information Return for Beneficiaries of Certain Canadian Registered Retirement Plans
Form 8891 (Rev. December 2012)

Form 8891 U.S. Information Return for Beneficiaries of Certain Canadian Registered Retirement Plans (Rev. December 2012) ▶ For calendar year 20 Department of the Treasury Internal Revenue Service Name as shown on Form 1040 ▶ OMB No. 1545-0074 Attach to Form 1040. , or tax year beginning , 20 , and ending , 20 . Information about Form 8891 and its instructions is at www.irs.gov/form8891. Attachment Sequence No. 139 Identifying number (see instructions) Address 1 Name of plan custodian 2 Account number of plan 3 Address of plan custodian 4 Type of plan (check one box): Registered Retirement Savings Plan (RRSP) Registered Retirement Income Fund (RRIF) 5 Check the applicable box for your status in the plan (see Definitions in the instructions): Beneficiary Annuitant (Complete only lines 7a, 7b, and 8.) 6a Have you previously made an election under Article XVIII(7) of the U.S.-Canada income tax treaty to defer U.S. income tax on the undistributed earnings of the plan? . . . . . . . . . . . ▶ b If “Yes,” enter the first year the election came into effect c 7a If you have not previously made the election described on line 6a above, you can make an irrevocable election for this year and subsequent years by checking this box . . . . . . . . . . . ▶ 7a b Taxable distributions received from the plan during the year. Enter here and include on Form 1040, line 16b . . . . . . . . . . . . . . . . . . . . . . . . . . . 7b 9 10 No and go to line 7a. If “No,” go to line 6c. Distributions received from the plan during the year. Enter here and include on Form 1040, line 16a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Yes Plan balance at the end of the year. If you checked the “Annuitant” box on line 5, the “Yes” box on line 6a, or the box on line 6c, stop here. Do not complete the rest of the form . . . . . 8 Contributions to the plan during the year . . . . . . . . . . . . 9 Interest income. Enter here and include on Form 1040, line 8a . . . . . . . . . . . 10a . . . . . . . . 10b . . . . . . . . . 10c . . . . . . . . . 10d . . . . . . Undistributed earnings of the plan during the year: a b Total ordinary dividends. Enter here and include on Form 1040, line 9a c Qualified dividends. Enter here and include on Form 1040, line 9b . d Capital gains. Enter here and include on Form 1040, line 13 e . . . Other income. Enter here and include on Form 1040, line 21. List type and amount ▶ 10e For Paperwork Reduction Act Notice, see instructions. Cat. No. 37699X Form 8891 (Rev. 12-2012) Page 2 Form 8891 (Rev. 12-2012) Section references are to the Internal Revenue Code. Future Developments For the latest information about developments related to Form 8891 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form8891. General Instructions Purpose of Form Form 8891 is used by U.S. citizens or residents (a) to report contributions to Canadian registered retirement savings plans (RRSPs) and registered retirement income funds (RRIFs), (b) to report undistributed earnings in RRSPs and RRIFs, and (c) to report distributions received from RRSPs and RRIFs. See Notice 2003-75, which is available at IRS.gov. Form 8891 also can be used to make an election pursuant to Article XVIII(7) of the U.S.-Canada income tax treaty to defer U.S. income tax on income earned by an RRSP or an RRIF that has been accrued, but not distributed. Taxpayers who have not previously made the election can make it on this form by checking the box on line 6c. Who Must File Form 8891 must be completed and attached to Form 1040 by any U.S. citizen or resident who is a beneficiary of an RRSP or RRIF. Do not file Form 8891 by itself. A U.S. citizen or resident who is an annuitant of an RRSP or RRIF must file the form for any year in which he or she receives a distribution from the RRSP or RRIF. A separate Form 8891 must be filed for each RRSP or RRIF for which there is a filing requirement. If you and your spouse are both required to file Form 8891, each of you must complete and attach a separate Form 8891 to Form 1040, even if you file a joint return. Definitions Beneficiary. A beneficiary of an RRSP or RRIF is an individual who is subject to current U.S. income taxation on income accrued in the RRSP or RRIF or would be subject to current income taxation had the individual not made the election under Article XVIII(7) of the U.S.-Canada income tax treaty to defer U.S. income taxation of income accrued in the RRSP or RRIF. Annuitant. For purposes of this form, an annuitant of an RRSP or RRIF is an individual who is designated pursuant to the RRSP or RRIF as an annuitant and is not also a beneficiary as defined above. Record Retention Taxpayers must retain supporting documentation relating to the information reported on Form 8891, including Canadian forms T4RSP, T4RIF, or NR4, and periodic or annual statements issued by the custodian of the RRSP or RRIF. Other Reporting Requirements Pursuant to section 6048(d)(4), annuitants and beneficiaries who are required to file Form 8891 will not be required to file Form 3520 and will not be subject to the associated penalties described in section 6677 on such RRSPs or RRIFs. You may be required to file Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts. You may also be required to file Form 8938, Statement of Specified Foreign Financial Assets, for other Canadian assets not reported on this Form 8891. For more information, see the instructions for Schedule B (Form 1040A or 1040) at www.irs.gov/form1040, and the instructions for Form 8938 at www.irs.gov/form8938. Specific Instructions All amounts listed must be in U.S. dollars. Name and Address Enter your name and address as shown on Form 1040. Even if you are filing a joint Form 1040 with your spouse, enter only your name. Identifying number Enter your U.S. social security number (SSN) or individual taxpayer identification number (ITIN). Do not enter a Canadian identifying number. Beneficiaries A beneficiary who previously made the election to defer income on the plan or is making it initially by checking the box on line 6c must only complete lines 1 through 8 of the form. Annuitants If you are treated as an annuitant for purposes of this form (see Definitions), you should complete only lines 1 through 5, 7a, 7b, and 8. Line 6(a) If the election you made previously was made under Rev. Proc. 89-45, check the “No” box. If an election (other than an election under Rev. Proc. 89-45) was made for an RRSP, and amounts from the RRSP were rolled over tax-free to an RRIF or another RRSP, the election is considered to have been made for the plan which received the tax-free rollover. Line 6(c) If you did not make the election under Article XVIII to defer income tax on income earned by an RRSP or an RRIF in a previous year, you cannot make a late election on Form 8891. However, you may be able to seek relief from the IRS for failure to timely elect the deferral of income on Form 8891 in an earlier year. Line 7(b) For information on figuring taxable distributions, see section 72 and Pub. 939, General Rule for Pensions and Annuities. 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 Internal Revenue Code section 6103. The average time and expenses required to complete and file this form will vary depending on individual circumstances. For the estimated averages, see the instructions for your income tax return. If you have suggestions for making this form simpler, we would be happy to hear from you. See the instructions for your income tax return.
Extracted from PDF file 2018-federal-form-8891.pdf, last modified July 2008

More about the Federal Form 8891 Other TY 2018

We last updated the U.S. Information Return for Beneficiaries of Certain Canadian Registered Retirement Plans in February 2019, so this is the latest version of Form 8891, fully updated for tax year 2018. You can download or print current or past-year PDFs of Form 8891 directly from TaxFormFinder. You can print other Federal tax forms here.

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Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 8891 from the Internal Revenue Service in February 2019.

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Historical Past-Year Versions of Federal Form 8891

We have a total of six past-year versions of Form 8891 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2018 Form 8891

Form 8891 (Rev. December 2012)

2017 Form 8891

Form 8891 (Rev. December 2012)

2016 Form 8891

Form 8891 (Rev. December 2012)

U.S. Information Return for Beneficiaries of Certain Canadian Registered Retirement Plans 2015 Form 8891

Form 8891 (Rev. December 2012)

U.S. Information Return for Beneficiaries of Certain Canadian Registered Retirement Plans 2012 Form 8891

Form 8891 (Rev. December 2012)

U.S. Information Return for Beneficiaries of Certain Canadian Registered Retirement Plans 2011 Form 8891

Form 8891 (Rev. July 2008)


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