Generally, a U.S. citizen or resident, a domestic corporation, or a domestic estate or trust must complete and file Form 926 to report certain transfers of property to a foreign corporation that are described in section 6038B(a)(1)(A), 367(d), or 367(e). Current Revision Form 926PDF Instructions for Form 926 (Print VersionPDF) Recent Developments None at this time. Other Items You May Find Useful All Revisions for Form 926 About Publication 542, Corporations About Form 8832, Entity Classification Election Other Current Products
