Federal Free Printable Form 926 (Rev. December 2013) for 2017 Federal Return by a U.S. Transferor of Property to a Foreign Corporation

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Return by a U.S. Transferor of Property to a Foreign Corporation
Form 926 (Rev. December 2013)

926 Form (Rev. December 2013) Department of the Treasury Internal Revenue Service Part I ▶ Return by a U.S. Transferor of Property to a Foreign Corporation Information about Form 926 and its separate instructions is at www.irs.gov/form926. ▶ Attach to your income tax return for the year of the transfer or distribution. Attachment Sequence No. 128 U.S. Transferor Information (see instructions) Identifying number (see instructions) Name of transferor 1 OMB No. 1545-0026 If the transferor was a corporation, complete questions 1a through 1d. If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by 5 or fewer domestic corporations? . . . . . . . . . . . . . . . . . . . . . . . . . b Did the transferor remain in existence after the transfer? . . . . . . . . . . . . . . . . . If not, list the controlling shareholder(s) and their identifying number(s): a No No Yes No Yes No Identifying number Controlling shareholder c Yes Yes If the transferor was a member of an affiliated group filing a consolidated return, was it the parent corporation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If not, list the name and employer identification number (EIN) of the parent corporation: Name of parent corporation d Have basis adjustments under section 367(a)(5) been made? . 2 a EIN of parent corporation . . . . . . . . . . . . . . . If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367), complete questions 2a through 2d. List the name and EIN of the transferor’s partnership: Name of partnership EIN of partnership b Did the partner pick up its pro rata share of gain on the transfer of partnership assets? . . . . . . . c Is the partner disposing of its entire interest in the partnership? . . . . . . . . . . . . . . . d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established securities market? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part II Yes Yes No No Yes No Transferee Foreign Corporation Information (see instructions) 3 Name of transferee (foreign corporation) 4a Identifying number, if any 5 Address (including country) 4b Reference ID number (see instructions) 6 Country code of country of incorporation or organization (see instructions) 7 Foreign law characterization (see instructions) 8 Is the transferee foreign corporation a controlled foreign corporation? . For Paperwork Reduction Act Notice, see separate instructions. . . . . . Cat. No. 16982D . . . . . . . Yes No Form 926 (Rev. 12-2013) Page 2 Form 926 (Rev. 12-2013) Part III Information Regarding Transfer of Property (see instructions) Type of property (a) Date of transfer (b) Description of property (c) Fair market value on date of transfer (d) Cost or other basis (e) Gain recognized on transfer Cash Stock and securities Installment obligations, account receivables or similar property Foreign currency or other property denominated in foreign currency Inventory Assets subject to depreciation recapture (see Temp. Regs. sec. 1.367(a)-4T(b)) Tangible property used in trade or business not listed under another category Intangible property Property to be leased (as described in final and temp. Regs. sec. 1.367(a)-4(c)) Property to be sold (as described in Temp. Regs. sec. 1.367(a)-4T(d)) Transfers of oil and gas working interests (as described in Temp. Regs. sec. 1.367(a)-4T(e)) Other property Supplemental Information Required To Be Reported (see instructions): Form 926 (Rev. 12-2013) Page 3 Form 926 (Rev. 12-2013) Part IV 9 Additional Information Regarding Transfer of Property (see instructions) Enter the transferor’s interest in the foreign transferee corporation before and after the transfer: (a) Before % (b) After % 10 Type of nonrecognition transaction (see instructions) ▶ 11 Indicate whether any transfer reported in Part III is subject to any of the following: Gain recognition under section 904(f)(3) . . . . . . . . . . . . . . Gain recognition under section 904(f)(5)(F) . . . . . . . . . . . . . Recapture under section 1503(d) . . . . . . . . . . . . . . . . Exchange gain under section 987 . . . . . . . . . . . . . . . . a b c d . . . . Yes Yes Yes Yes No No No No Did this transfer result from a change in the classification of the transferee to that of a foreign corporation? Indicate whether the transferor was required to recognize income under final and Temporary Regulations sections 1.367(a)-4 through 1.367(a)-6 for any of the following: a Tainted property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Depreciation recapture . . . . . . . . . . . . . . . . . . . . . . . . . . . . c Branch loss recapture . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d Any other income recognition provision contained in the above-referenced regulations . . . . . . . Yes No Yes Yes Yes Yes No No No No . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 13 14 Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)? Yes No 15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations section 1.367(a)-1T(d)(5)(iii)? . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No b If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value $ transferred ▶ 16 Was cash the only property transferred? . Yes No 17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the transaction? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No . . . . . . . . . . . . . . . . . . . . . b If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the transaction: Form 926 (Rev. 12-2013)
Extracted from PDF file 2016-federal-form-926.pdf, last modified October 2013

More about the Federal Form 926 Other TY 2016

We last updated the Return by a U.S. Transferor of Property to a Foreign Corporation in May 2017, so this is the latest version of Form 926, fully updated for tax year 2016. You can download or print current or past-year PDFs of Form 926 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 926 from the Internal Revenue Service in May 2017.

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Historical Past-Year Versions of Federal Form 926

We have a total of five past-year versions of Form 926 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2016 Form 926

Form 926 (Rev. December 2013)

Return by a U.S. Transferor of Property to a Foreign Corporation 2015 Form 926

Form 926 (Rev. December 2013)

Return by a U.S. Transferor of Property to a Foreign Corporation 2013 Form 926

Form 926 (Rev. December 2013)

Return by a U.S. Transferor of Property to a Foreign Corporation 2012 Form 926

Form 926 (Rev. December 2011)

Return by a U.S. Transferor of Property to a Foreign Corporation 2011 Form 926

Form 926 (Rev. December 2011)


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