# Form 926

URL: https://pdf.net/pdf-forms/tax-forms/form-926
Category: Tax Forms
Attributes: Trusted by accountants

Form 926 is used to report certain transfers of tangible and intangible property to foreign corporations in order to comply with section 6038B of the Internal Revenue Code (IRC).

This editable Form 926 can be opened in our PDF editor with a single click, and filled out online. Once it’s ready, attach it to your tax return and submit it to the IRS.

## Versions

- 2018 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/321a667bd6f581dcd455c4344b9371a060d32d4e.pdf)

## How to Fill Out Form 926

1. Open Form 926 in our PDF editor.
2. Answer questions about the transfer, transferor, and transferee, then follow the Form 926 instructions to complete the appropriate lines.
3. Add details about the transferee and the transfer or property.
4. Include additional information if necessary.
5. Attach the document to your income tax return.
6. Submit the package to the IRS.

## Facts

### What Is Form 926 Used For?

Form 926 is used to report certain transfers of tangible and intangible property to foreign corporations. Cash counts too, if the person holds at least 10% of the total voting power or the total value of the foreign corporation immediately after transfer, or if the amount transferred exceeds $100,000 in 12 months.

### Who Should Use Form 926?

Form 926 should be used by all taxpayers who meet the criteria above, whether they are U.S. citizens and residents, domestic corporations, partnerships, trusts, or estates. Depending on your situation, you may also need to file Form 5471 if you hold an interest in a foreign corporation, or Form 8865 if a foreign partnership is involved.

### When Is Form 926 Due?

Form 926 is due on the same day as the transferor’s income tax return, as it must be attached to this document. So, for example, if you are filing it as an individual, your deadline will be April 15th, as this is when Form 1040, U.S. Individual Income Tax Return, is due.

### What Happens If Form 926 Is Not Submitted?

If you don’t submit Form 926, you will face a penalty equal to 10% of the fair market value of the property at the time of the transfer, with a maximum of $100,000. However, if the IRS establishes intentional disregard, this maximum doesn’t apply.

On the other hand, your Form 926 penalty might be waived if you can provide a reasonable cause for failing to comply with the law.

### How and Where Do I File Form 926?

You should file Form 926 with the IRS as an attachment to your income tax return. The IRS allows you to do this by mail or electronically.

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