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U.S. Tax Forms for Cross Border Transactions
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This section of the Offshore Tax Manual
is a review of and commentary on the varied forms that are required by
the IRS for those with foreign trusts, foreign investments, foreign
corporations or other cross border transactions. Some of the forms
discussed include the forms 720, 926,1040NR, 1116, 1118, 1120-F, 2555,
3520 and 3520-A, 5471, 8621, 8832, 8833, 8865 and the TD F 90-22.1
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The
Offshore Tax Manual - Chapter 11
-
Summary of U.S. Tax Reporting Forms for Foreign Operations
- Form 56 - Notice Concerning Fiduciary
Relationship
- Form 709 - U.S. Gift Tax Return
- Form 720 - Quarterly Federal Excise Tax
Return
- Form 926 for Transfers to a Controlled
Foreign Corporation
- Form 1040 for U.S. Residents and
Citizens
- Form 1040-B, Part III
- Form 1040NR for Non-resident Aliens with
U.S. Source Income
- Form 1116 - Foreign Tax Credit for
Individuals
- Form 1118 - Foreign Tax Credit for
Corporations
- Form 1120-F for Foreign Corporations
Doing Business in the U.S.
- Form 2555 - Foreign Earned Income
Exclusion
- Form 3520 - Creation of and Transfers to
a Foreign Trust
- Form 3520-A - Annual Return of Foreign
Trust with U.S. Beneficiaries
- Form 5471 for Foreign Corporations
- Form 5472 - Information Return of Foreign
Owned Corporation
- Form 8621 for Passive Foreign Investment
Companies
- Form 8804 & 8805 - Foreign Partner's
Information Statement
- Form 8832 for Entity Classification
Election
- Form 8833 - Treaty Based Return
Position
- Form 8865 for Foreign Partnerships
- Form TD F 90-22.1 for Foreign Financial
Accounts
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Chapter Twelve
The Offshore Tax Manual
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