Screen 926-2 - U.S. Transferor of Property to a Foreign Corporation, P2 (1040)

Show all hidden content

Form 926, Part III - Information Regarding Transfer

Information regarding transfer of property (other than intangible property)
Enter tangible property transfers that you need to report on Form 926, Part III. The Gain recognized on Transfer calculates based on the FMV on Date of Transfer and Cost or Other Basis columns. Adjust the FMV to include any recapture of depreciation. For more information, see Enter transfer of property to a foreign corporation (1040).
Information regarding transfer of intangible property
If the useful life is indefinite, leave the
Useful life
field blank. This converts to Indefinite in the e-file. For the
Income Inclusion for Year of Transfer
field, enter the amount (under section 367(d)) included as income on the income tax return. If no amount is included, enter 0.
Supplemental information required to be reported
Enter any information from Part III that the IRS requires to be reported in greater detail. See the IRS Form 926 instructions for details. Include the applicable form section, column, row, and line for which you are providing the information.

Form 926, Part IV - Additional Information

Refer to the IRS Form 926 instructions or the appropriate IRC section identified for more information on these input fields.

error-icon

Triva isn't available right now.

Check out the support page for our phone number and hours

error-close