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Informational Returns

Form 3520-A – Annual Information Return of Foreign Trust With a U.S. Owner
Form 5471 – Information Return of U.S. Persons with Respect to Certain Foreign Corporations
Form 5472 – Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business
Form 8858 – Information Return of U.S. Persons with Respect to Certain Disregarded Entities
Form 8621 – Information Return by a Shareholder of a Passive Foreign
Investment Company or Qualified Electing Fund
Form 8938 − Statement of Specified Foreign Financial Assets
Form TD F 90-22.1 – Report of Foreign Bank and Financial Accounts
Income Tax Returns

Form 3520 – Annual Return To Report Transactions With Foreign Trusts and
Receipt of Certain Foreign Gifts
Form 8865 – Return of U.S. Persons with Respect to Certain Foreign
Partnerships
Form 1120-F – U.S. Income Tax Return of a Foreign Corporation
Form 1042 – Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
Form 8828 – U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests (FIRPTA)
Other Forms

Form 1116 – Foreign Tax Credit (Individual, Estate or Trust)
Form 1118 – Foreign Tax Credit – Corporations
Form 5713 – International Boycott Report
Form 8594 – Asset Allocation Statement Under Section 1060
Form 8023 – Elections Under Section 338 for Corporations Making Qualified Stock Purchases
Form 8883 – Asset Allocation Statement Under Section 338 (Must be filed with Form 5471 to certify a Section 338 election made on Form 8023)
Form 8832 – Entity Classification Election
Form 8833 – Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)
Form 8819 – Dollar Election Under Section 985
W-8BEN – Certificate of Foreign Status of Beneficial Owner for United StatesTax Withholding
Cross-Border Transaction Forms and Statements

Form 926 – Return by a U.S. Transferor of Property to a Foreign Corporation
Cash and Tangible Property − Reg. §1.6038B-1(c)Statement
Intangible Property − Reg. §1.6038B-1(d) Statement
Acquisitions, Dispositions and Reorganizations of Foreign Corporations –Form 5471, Schedule O
Acquisitions, Dispositions, and Changes of Interests in Foreign Partnerships-Form 8865, Schedule O
Capital Contributions − Reg. §1.351-3(a) Statement
Transfers to Foreign Partnerships by U.S. Persons − Form 8865, Schedule O
Cross Border Transactions − Reg. §1.367(b)-1(c) Statement
Elections, Agreements and Annual Certifications

Domestic Use Elections (“DUE”) – Reg. §1.1503(d)-6(d)
DUE Annual Certifications – Reg. §1.1503(d)-6(g)
Dual Consolidated Loss Annual Certifications – Reg. §1.1503-2(g)(2)
Gain Recognition Agreements (“GRA”) – Reg. §1.367(a)-8
GRA Annual Certifications – based on transfer date under Reg. §1.367(a)-8(g), Reg. §1.367(a)-8T(b)(5), and “old” Reg. §1.367(a)-8(b)(5)
Form 8838 – Consent to Extend the Time to Assess Tax Under Section 367 –Gain Recognition Agreement