Retrieve Internal Revenue Service Forms and Instructions

The following outline presents a partial list of Internal Revenue Service forms dealing with international transactions (Caveats: It is not a complete list. In addition, certain forms listed under one category may also have application under another category, even though not separately shown under the second category. Furthermore, certain unlisted "domestic" forms may also have application in appropriate circumstances).

U.S. Entities Doing Business Outside the U.S.

Form 926 -- Return by a U.S. Transferor of Property to a Foreign Entity (Excise Tax)
Form 1065 -- U.S. Partnership Return of Income
Form 1117 -- Income Tax Surety Bond
Form 1118 -- Computation of Foreign Tax Credit for Corporations
Form 1120-FSC -- U.S. Income Tax Return of a Foreign Sales Corporation
Form 1120-IC-DISC -- Interest Charge Domestic International Sales Corporation Return
Form 1363 -- Export Exemption Certificate
Form 2032 -- Contract Coverage Under Title II of the Social Security Act
Form 3206 -- Information Statement by UK W/H Agents Paying Dividends
Form 4790 -- Report of International Transportation of Currency or Monetary Instruments
Form 4876-A -- Election to be Treated as an Interest Charge DISC
Form 5471 -- Return of U.S. Persons with Respect to Certain Foreign Corporations
Form 5712 -- Election to be Treated as a Possessions Corporation Under Sec. 936
Form 5712-A -- Election and Verification of the Cost sharing or Profit Split Method
Form 5713 -- International Boycott Report
Form 5735 -- Possessions Corporation Tax Credit Allowed Under Sec. 936
Form 5735, Sch. P -- Allocation of Income and Expenses Under Sec. 936(h)(5)
Form 6781 -- Gains and Losses From Sec. 1256 Contracts and Straddles
Form 8279 -- Election to be Treated as a FSC or as a Small FSC
Form 8404 -- Computation of Interest Charge on DISC-Related Deferred Tax Liability
Form 8621 -- Return by Shareholder of Passive Foreign Investment Co. (PFIC) or QEF
Form 8804 -- Annual Return for Partnership W/H Tax
Form 8805 -- Foreign Partner's Information Statement of Sec. 1446 W/H Tax
Form 8813 -- Partnership W/H Tax Payment (Sec. 1446)
Form 8819 -- Dollar Election Under Sec. 985
Form 8832 -- Entity Classification Election
Form 8833 -- Treaty-Based Return Position Disclosure Under Sec. 6114 or 7701(b)(2)
Form 8838 -- Consent to Extend the Time to Assess Tax Under Sec. 367
Form TD F 90-22.1 -- Report of Foreign Bank & Financial Accounts

Foreign Entities Doing Business Inside the U.S.

Form 973 -- Corporation Claim for Deduction for Consent Dividends
Form 1000 -- Ownership Certificate
Form 1001 -- Ownership Exemption or Reduced Rate Certificate
Form 1042 -- Annual W/H Tax Return for U.S. Source Income of Foreign Persons
Form 1042S -- Foreign Person's U.S. Source Income Subject to W/H
Form 1065 -- U.S. Partnership Return of Income
Form 1120-F -- U.S. Income Tax Return of a Foreign Corporation
Form 1120-F -- U.S. Income Tax Return of a Foreign Corporation (Instructions)
Form 3206 -- Information Statement by UK W/H Agents Paying Dividends
Form 4224 -- W/H Tax Exemption on Business Income Effectively Connected With U.S.
Form 4789 -- Currency Transaction Report (filed by financial institutions)
Form 4790 -- Report of International Transportation of Currency or Monetary Instruments
Form 5472 -- Return of 25% Foreign-Owned U.S. or Foreign Corp Operating in U.S.
Form 6781 -- Gains and Losses From Sec. 1256 Contracts and Straddles
Form 8288 -- W/H Tax Return of a U.S. Realty Disposition by a Foreign Person
Form 8288-A -- Statement of W/H on Disposition By Foreign Person of U.S. Realty
Form 8288-B -- W/H Cert Application for Disposition By Foreign Person of U.S. Realty
Form 8300 -- Report of Cash Payment over $10,000 Received in a Trade or Business
Form 8306 -- Certificate of Residence
Form 8709 -- Exemption From W/H on Investment Income of Foreign Govts and Orgs
Form 8804 -- Annual Return for Partnership W/H Tax
Form 8805 -- Foreign Partner's Information Statement of Sec. 1446 W/H Tax
Form 8813 -- Partnership W/H Tax Payment (Sec. 1446)
Form 8833 -- Treaty-Based Return Position Disclosure Under Sec. 6114 or 7701(b)
Form 8848 -- Consent to Extend the Time to Assess the Branch Profits Tax
Form TD F 90-22.1 -- Report of Foreign Bank and Financial Accounts
Form W-8 -- Certificate of Foreign Status

Foreign Individuals Doing Business Inside the U.S.

Form 56 -- Notice Concerning Fiduciary Relationship
Form 706-NA -- United States Estate (&GST) Tax Return of a NonRes, NonUS Citizen
Form 709 -- United States Gift (&GST) Tax Return
Form 972 -- Consent of Shareholder to Include Specific Amount in Gross Income
Form 1000 -- Ownership Certificate
Form 1001 -- Ownership, Exemption or Reduced Rate Certificate
Form 1040-ES(NR) -- U.S. Estimated Tax for N/R Alien Individuals
Form 1040-C -- U.S. Departing Alien Income Tax Return
Form 1040NR -- U.S. N/R Alien Income Tax Return
Form 1042 -- Annual W/H Tax Return for U.S. Source Persons
Form 1042-S -- Foreign Person's U.S. Source Income Subject to
Form 1065 -- U.S. Partnership Return of Income
Form 1078 -- Certificate of Alien Claiming Residence in the United States
Form 2063 -- U.S. Departing Alien Income Tax Statement
Form 4224 -- Exemption from W/H of Tax on Income Connected With U.S. Business
Form 4789 -- Currency Transaction Report (filed by financial institutions)
Form 4790 -- Report of International Transportation of Currency or Monetary Instruments
Form 5472 -- Info of a Foreign-Owned U.S. or Foreign Corp Engaged in U.S. Business
Form 6781 -- Gains and Losses From Sec. 1256 Contracts and Straddles
Form 8223 -- Exemption from W/H on N/R Alien Individual Compensation
Form 8306 -- Certificate of Residence (Not Available)
Form 8453-NR -- U.S. N/R Alien Income Tax Declaration for Magnetic Media Filing
Form 8833 -- Treaty-Based Return Position Disclosure Under Sec. 6114 or 7701 (b)(2)
Form 8840 -- Closer Connection Exception Statement for Aliens
Form 8843 -- Statement for Exempt Individuals and Individuals With a Medical Condition
Form TD F 90-22.1 -- Report of Foreign Bank and Financial Accounts
Form W7 -- Application for IRS Individual Taxpayer Identification Number (not available)
Form W8 -- Certificate of Foreign Status

U.S. Individuals Working, Living or Doing Business Outside the U.S.

Form 56 -- Notice Concerning Fiduciary Relationship
Form 673 -- Statement for Claiming IRC Sec. 911 Benefits
Form 706-CE -- Certificate of Payment of Foreign Death Tax
Form 709 -- United States Gift (and Generation-Skipping Transfer) Tax Return
Form 972 -- Consent of Shareholder to Include Specific Amount in Gross Income
Form 1065 -- U.S. Partnership Return of Income
Form 1116 -- Computation of Foreign Tax Credit - Individual, Trust or N/R Alien
Form 1117 -- Income Tax Surety Bond for Foreign Taxes of Credit-Individual or DISC
Form 1363 -- Export Exemption Certificate
Form 2350 -- Application for Extension of Time to File U.S. Income Tax Return
Form 2555 -- Foreign Earned Income
Form 2555-EZ -- Foreign Earned Income Exclusion
Form 3520 -- Creation of or Transfers to Certain Foreign Trusts
Form 3520A -- Annual Return of Foreign Trust With U.S. Beneficiaries
Form 3903F -- Foreign Moving Expenses
Form 4563 -- Exclusion of Income for Bona Fide Residents of America Samoa
Form 4790 -- Report of International Transportation of Currency or Monetary Instruments
Form 5074 -- Allocation of Individual Income Tax to Guam or the CNMI
Form 5471 -- Information Return of U.S. Persons with Respect to a Foreign Corporation
Form 5713 -- International Boycott Report
Form 6781 -- Gains and Losses From IRC 1256 Contracts and IRC 1092 Straddles
Form 8404 -- Computation of Interest Charge on DISC-Related Deferred Tax Liability
Form 8621 -- Return by a Shareholder of a Passive Foreign Investment Company or QEF
Form 8689 -- Allocation of Individual Income Tax to the Virgin Islands
Form 8833 -- Treaty-Based Return Position Disclosure Under Sec. 6114 or 7701 (b)(2)
Form TD F 90-22.1 -- Report of Foreign Bank and Financial Accounts

Foreign Trusts

Form 56 -- Notice Concerning Fiduciary Relationship
Form 926 -- Return by a U.S. Transferor of Property to a Foreign Entity (Excise Tax)
Form 3520 -- Creation of or Transfers to Certain Foreign Trusts
Form 3520A -- Annual Return of Foreign Trust With U.S. Beneficiaries
Form TD F 90-22.1 -- Report of Foreign Bank and Financial Accounts

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