×
tax forms found in
Tax Form Code
Tax Form Name

Federal Free Printable Form 926 (Rev. November 2018) for 2019 Federal Return by a U.S. Transferor of Property to a Foreign Corporation

Tax day has passed, and refunds are being processed! You can still e-file a late tax return here with TurboTax

It appears you don't have a PDF plugin for this browser. Please use the link below to download 2018-federal-form-926.pdf, and you can print it directly from your computer.

Return by a U.S. Transferor of Property to a Foreign Corporation
Form 926 (Rev. November 2018)

926 Form (Rev. November 2018) Department of the Treasury Internal Revenue Service Part I Return by a U.S. Transferor of Property to a Foreign Corporation OMB No. 1545-0026 Go to www.irs.gov/Form926 for instructions and the latest information. 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 2 a . Yes No by . . Yes Yes No No If the transferor was a member of an affiliated group filing a consolidated return, was it the parent corporation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No Yes No Is the transferee a specified 10%-owned foreign corporation that is not a controlled foreign corporation? If the transferor was a corporation, complete questions 2a through 2d. If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) five 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). Identifying number Controlling shareholder c 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)(4) been made? . 3 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 3a through 3d. 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) 4 Name of transferee (foreign corporation) 5a Identifying number, if any 6 Address (including country) 5b Reference ID number (see instructions) 7 Country code of country of incorporation or organization (see instructions) 8 Foreign law characterization (see instructions) 9 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. 11-2018) Page 2 Form 926 (Rev. 11-2018) Part III Information Regarding Transfer of Property (see instructions) Section A—Cash 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 10 Was cash the only property transferred? . . . . . . If “Yes,” skip the remainder of Part III and go to Part IV. . . . . . . . . . . . . . . . . Yes . No Section B—Other Property (other than intangible property subject to section 367(d)) 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 Stock and securities Inventory Other property (not listed under another category) Property with built-in loss Totals 11 Did the transferor transfer stock or securities subject to section 367(a) with respect to which a gain recognition agreement was filed? . . . . . . . . . . . . . . . . . . . . . . . . . 12a Were any assets of a foreign branch (including a branch that is a foreign disregarded entity) transferred to a foreign corporation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If “Yes,” go to line 12b. b Was the transferor a domestic corporation that transferred substantially all of the assets of a foreign branch (including a branch that is a foreign disregarded entity) to a specified 10%-owned foreign corporation? . . If “Yes,” continue to line 12c. If “No,” skip lines 12c and 12d, and go to line 13. c Immediately after the transfer, was the domestic corporation a U.S. shareholder with respect to the transferee foreign corporation? . . . . . . . . . . . . . . . . . . . . . . . . . . If “Yes,” continue to line 12d. If “No,” skip line 12d, and go to line 13. d Enter the transferred loss amount included in gross income as required under section 91 ▶ $ 13 Did the transferor transfer property described in section 367(d)(4)? . . . . . . . . . . . . . . If “No,” skip Section C and questions 14a through 15. Yes No Yes No Yes No Yes No Yes No Section C—Intangible Property Subject to Section 367(d) Type of property (a) Date of transfer (b) Description of property (c) Useful life (d) (e) Arm’s length price on date of transfer Cost or other basis (f) Income inclusion for year of transfer (see instructions) Property described in sec. 367(d)(4) Totals Form 926 (Rev. 11-2018) Page 3 Form 926 (Rev. 11-2018) 14a Did the transferor transfer any intangible property that, at the time of the transfer, had a useful life reasonably anticipated to exceed 20 years? . . . . . . . . . . . . . . . . . . . . . b At the time of the transfer, did any of the transferred intangible property have an indefinite useful life? . . c Did the transferor choose to apply the 20-year inclusion period provided under Regulations section 1.367(d)-1(c)(3)(ii) for any intangible property? . . . . . . . . . . . . . . . . . . . . . d If the answer to line 14c is “Yes,” enter the total estimated anticipated income or cost reduction attributable to the intangible property’s, or properties’, as applicable, use(s) beyond the 20-year period described in Regulations section 1.367(d)-1(c)(3)(ii) ▶ $ Was any intangible property transferred considered or anticipated to be, at the time of the transfer or at any 15 time thereafter, a platform contribution as defined in Regulations section 1.482-7(c)(1)? . . . . . . . Yes Yes No No Yes No Yes No Yes Yes Yes Yes Yes Yes No No No No No No Yes No Yes No Supplemental Part III Information Required To Be Reported (see instructions) Part IV Additional Information Regarding Transfer of Property (see instructions) 16 Enter the transferor’s interest in the transferee foreign corporation before and after the transfer. (a) Before % (b) After % Type of nonrecognition transaction (see instructions) ▶ 17 18 Indicate whether any transfer reported in Part III is subject to any of the following. a Gain recognition under section 904(f)(3) . . . . . . . . . . . . . . . . . . . . . . . b Gain recognition under section 904(f)(5)(F) . . . . . . . . . . . . . . . . . . . . . . c Recapture under section 1503(d) . . . . . . . . . . . . . . . . . . . . . . . . . d Exchange gain under section 987 . . . . . . . . . . . . . . . . . . . . . . . . . 19 Did this transfer result from a change in entity classification? . . . . . . . . . . . . . . . . 20a Did a domestic corporation make a distribution of property covered by section 367(e)(2)? See instructions . If “Yes,” complete lines 20b and 20c. b Enter the total amount of gain or loss recognized pursuant to Regulations section 1.367(e)-2(b) ▶ $ c Did the domestic corporation not recognize gain or loss on the distribution of property because the property was used in the conduct of U.S. trade or business under Regulations section 1.367(e)-2(b)(2)? . . Did a domestic corporation make a section 355 distribution of stock in a foreign controlled corporation 21 covered by section 367(e)(1)? See instructions . . . . . . . . . . . . . . . . . . . . Form 926 (Rev. 11-2018)
Extracted from PDF file 2018-federal-form-926.pdf, last modified December 2018

More about the Federal Form 926 Other TY 2018

We last updated the Return by a U.S. Transferor of Property to a Foreign Corporation in December 2018, so this is the latest version of Form 926, fully updated for tax year 2018. You can download or print current or past-year PDFs of Form 926 directly from TaxFormFinder. You can print other Federal tax forms here.


eFile your Federal tax return now

eFiling is easier, faster, and safer than filling out paper tax forms. File your Federal and Federal tax returns online with TurboTax in minutes. FREE for simple returns, with discounts available for TaxFormFinder users!

File Now with TurboTax

Related Federal Other Forms:

TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Federal Form 926.

Form Code Form Name
Form 8926 Disqualified Corporate Interest Expense Disallowed Under Section 163(j) and Related Information

Download all  tax forms View all 775 Federal Income Tax Forms


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 December 2018.

Show Sources >

Historical Past-Year Versions of Federal Form 926

We have a total of seven 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:


2018 Form 926

Form 926 (Rev. November 2018)

2017 Form 926

Form 926 (Rev. December 2017)

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)


TaxFormFinder Disclaimer:

While we do our best to keep our list of Federal Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.

** This Document Provided By TaxFormFinder.org **
Source: http://www.taxformfinder.org/federal/form-926