Find Legal Information

INSTRUCTIONS: RETURN BY A U.S. TRANSFEROR OF PROPERTY TO A FOREIGN CORPORATION (Form 926)

To document a return transfer of property to a foreign corporation by a United States entity, a form 926 should be filed. This document can be obtained from the website of the Internal Revenue Service.

Return By A U.S. Transferor Of Property To A Foreign Corporation 926 Step 1: Enter the name of the transferor in the first box of Part I.

Return By A U.S. Transferor Of Property To A Foreign Corporation 926 Step 2: Enter your identifying number in the second box.

Return By A U.S. Transferor Of Property To A Foreign Corporation 926 Step 3: Questions 1a through 1d should only be completed if the transferor was a corporation. If so, answer the questions with check marks and provide the information requested regarding controlling shareholders, parent corporations and/or partnerships in the tables.

Return By A U.S. Transferor Of Property To A Foreign Corporation 926 Step 4: If the transferor was a partner in a partnership that was the actual transferor not treated as such under section 367, complete questions 2a through 2d as directed.

Return By A U.S. Transferor Of Property To A Foreign Corporation 926 Step 5: Part II concerns the transferee foreign corporation. Enter their name in box 3, their identifying number (if any) in box 4, their address in box 5, the country code of the country of incorporation or organization in box 6 and the foreign law characterization in box 7. In box 8, indicate with a check mark if the transferee foreign corporation is a controlled foreign corporation.

Return By A U.S. Transferor Of Property To A Foreign Corporation 926 Step 6: Part III  on the second page requires you to complete the table provided concerning information regarding the transfer of property. Complete the table as directed. 

Return By A U.S. Transferor Of Property To A Foreign Corporation 926 Step 7: If any supplemental information is required to provided, write it at the bottom of the second page.

Return By A U.S. Transferor Of Property To A Foreign Corporation 926 Step 8: Part IV on the third page requires you to provide additional information. Answer questions 9 through 17b as directed.