Form 926

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

U.S. citizens or residents, domestic corporations or domestic estates and trusts must file tax form 926 to report certain exchanges or transfers of property to a foreign corporation. This would include transfers of cash over $100,000 to a foreign corporation or if the transfer of cash resulted in owning more than 10% of the foreign corporation’s stock, in which case these transactions would be reported on IRS form 926.