Form 926 filing requirements

Jun 13, 2013 1 Replies

US corporation and it's owner, a resident alien, will make payments to a related foreign corporation for products and for repayment of a loan from the foreign corporation. I've gone through Section 6038B, Regs



1.6038B-1 and 1.6038B-1T, plus the instructions for Form 926. Nothing appears to say that the form is required and nothing says it isn't. Anybody here more familiar with this form?

Thanks, Gary


Form 926 is used to fulfill the requirements of Sec. 6038B. This section deals with corporate organization, reorganizations, mergers and liquidations. It has nothing to do with the transactions you reference.

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