U.S. Tax Form Summary
  of Forms Required for
International Transactions
 
 

Form Description Form # Due Date Extension Filed with Related to IRC Sec. Regulation Time Est Penalties

Foreign Accounts TDF9022.1 20-Jun None separate Fin. Accts 31 CFR 103 N/A N/A $500,000
Gift Tax
709 15-Apr 4868  separate Fgn Trust 2501-05 25.2511-2(b) 2 hrs Note 1
Excise Tax 720  Quarterly None separate Fgn Ins./Anuty various various varies IRC 6601
Transfer to CFC 926    Note 2 Note 2 Note 2 CFC 6038B 6038B(a)(1) 4.4 hrs 10% FMV
Foreign Accounts 1040-BIII 15-Apr 4868 1040 Fin.Accts 6011(a)
N/A Non filed return
Expat Return 1040-NR 15-Apr 4868  separate
877 1.877 N/A IRC 6601
Fgn Tax Credit 1116 15-Apr 4868 1040 Fgn. Tax 901-6 1.901-6 4 hrs Loss of Cr.
Fgn Tax Credit 1118 15-Mar 7004 1120 Fgn. Tax 901-6 1.901-6 25 hrs Loss of Cr.
Foreign Earnings 2555 15-Apr 4868 1040 Fgn. Earn'g 911-12 1.911-2 2.5 hrs Loss of Excl'n
Foreign Trust 3520 15-Apr 4868 1040 Transact'n 679 1.679 6.5 hrs 25% FMV
Fgn Trust Annual 3520-A 15-Mar 2758  separate Fgn. Trust 679 1.679 3.5 hrs 5% FMV
Fgn. Corporation 5471    Note 2 7004  Note 2 CFC 6035-38 1.6035 + 38 hrs $10k/yr
Fgn Mutual Fund 8621    Note 2 4868  Note 2 PFIC 1291-97 1.1291-7 7 hrs IRC 1291
Entity Election 8832    75 days N/A separate LLC/CFC  none 301.7701-2(b)(8) 17 min. none
Treaty Position 8833    Note 2 Note 2 Note 2 Fgn Ins./Anuty 6114 1.6114 2 hrs Loss benefit
Fgn Partnership 8865    Note 2 Note 2 Note 2 CFP 6038 1.6038 57 hrs $10k/yr.



Note 1. - Penalties depend on whether a gift tax is due.
Note 2. - To be filed with the applicable return such as the form 1040, 1120, etc.

Index to Tax Forms

 


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