Generally, a U.S. citizen or resident, a domestic corporation, or a domestic estate or trust must complete and file this form to report certain transfers of property to a foreign corporation that are described in section 6038B(a)(1)(A), 367(d), or 367(e).
Other Items You May Find Useful
Publication 542, Corporations
Form 8832, Entity Classification Election
Comment on Form 926
Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.
CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please see our Tax Law Questions page.