Form 926 - Return by a U.S. Transferor of Property to a Foreign Corporation

Return by a U.S. Transferor of Property to a Foreign Corporation

⚠️ Notice: This information collection may be referencing outdated material. More recent filings for OMB 1545-0026 can be found here:

Documents and Forms

Document Name Document Type
Form 926 Form 926 - Return by a U.S. Transferor of Property to a Foreign Corporation Form
circ_19i926_20180830100707.pdf Instruction
F926 Instruction Inserts-rev 3-27-18 (003).docx Other-Instruction inserts
926 Return by a U.S. Transferor of Property to a Foreign Cor f926.pdf Form
2018-926-Burden-2018-06-12 11-35-47.pdf Burden Calculation IC Document

Information Collection (IC) Details

IC Title:	Form 926 - Return by a U.S. Transferor of Property to a Foreign Corporation	Agency IC Tracking Number:

Is this a Common Form? No		IC Status: Modified

Obligation to Respond: Mandatory

CFR Citation: 26 CFR 1.367(d)-1T 26 CFR 1.6038B-1T 26 CFR 1.367(a)-3 26 CFR 1.367(a)-3(c) 26 CFR 1.367(a)-6T 26 CFR 1.367(a)-8 26 CFR 1.367(a)-1T -2T 26 CFR 1.367(b)-1(c)

Information Collection Instruments:

Document Type	Form No.	Form Name	Instrument File	Available Electronically?	Can Be Submitted Electronically?	Electronic Capability
Form	926	Return by a U.S. Transferor of Property to a Foreign Corporation	f926.pdf	Yes	Yes	Fillable Fileable
Instruction			circ_19i926_20180830100707.pdf	Yes	No	Fillable Printable
Other-Instruction inserts			F926 Instruction Inserts-rev 3-27-18 (003).docx	No		Paper Only

Line of Business: General Government

Subfunction: Taxation Management

Privacy Act System of Records
Title:	FR Citation:

Number of Respondents: 667	Number of Respondents for Small Entity: 0

Affected Public: Private Sector	Private Sector: Businesses or other for-profits

Percentage of Respondents Reporting Electronically: 50 %

	Approved	Program Change Due to New Statute	Previously Approved
Annual Number of Responses for this IC	667	0	667
Annual IC Time Burden (Hours)	28,608	-1,587	30,195
Annual IC Cost Burden (Dollars)	0	0	0

Documents for IC

Title	Document	Date Uploaded
Burden Calculation	2018-926-Burden-2018-06-12 11-35-47.pdf	07/23/2018

Blank fields in records indicate information that was not collected or not collected electronically prior to July 2006.