Internal Revenue Service United States Department of the Treasury

Instructions for Form 926 (12/2011)

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

Section references are to the Internal Revenue Code unless otherwise noted.

Revised: 12/2011


Table of Contents

  • Instructions for Form 926 - Introductory Material
    • What's New
  • General Instructions
    • Purpose of Form
    • Who Must File
    • Special Rules
    • Exceptions to Filing
    • When and How To File
      • Other Forms That May Be Required
      • Penalties for Failure to File
      • Section 6662(j) Penalty
  • Specific Instructions
    • Part I—U.S. Transferor Information
      • Identifying Number
      • Line 1a
      • Line 1b
      • Line 1c
      • Line 1d
      • Line 2
    • Part II—Transferee Foreign Corporation Information
      • Part III—Information Regarding Transfer of Property
      • Part IV— Additional Information Regarding Transfer of Property
      • Instructions for Form 926 - Notices
        • Paperwork Reduction Act Notice.
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