U.S. Income Tax Compliance

More documents

Recommendations

Info

Form 3520-A • Who must file? – A foreign trust with a U.S. owner. • Where and when to file? – Due on the 15 th day of the 3 rd month after the end of the trust’s tax year (March 15 for a calendar year trust). – Beginning with 2006 returns, filed with Internal Revenue Service Center, P.O. Box 409101, Ogden, UT 84409. • No longer filed in Philadelphia
Form 3520-A • Copies of the Foreign Trust Owner Statement (page 3) and the Foreign Grantor Trust Beneficiary Statement (page 4) must be sent to the U.S. owners and U.S. beneficiaries by the 15 th day of the 3 rd month after the end of the trust’s tax year. – Foreign Grantor Trust Beneficiary Statement need not be completed for a U.S. person for any portion of the trust of which that U.S. person is treated as the owner. • Form 7004 may be used to request an automatic 6 month extension.
Page 1 and 2: U.S. Income Tax Compliance TTN Conf
Page 3 and 4: International Tax Forms • More Fo
Page 5 and 6: International Tax Forms • Forms f
Page 7 and 8: International Tax Forms • Forms f
Page 9: Form 926 • Exceptions - Various e
Page 13 and 14: Form 3520 • Who must file? - A re
Page 15 and 16: Form 3520 • Where and when to fil
Page 17 and 18: Form 5471 • Who must file? - Cate
Page 19 and 20: Form 5471 • A U.S. person has con
Page 21 and 22: Form 5471 • Penalties - A $10,000
Page 23 and 24: Form 5471 • Penalties - Any perso
Page 25 and 26: Form 8858 • A foreign disregarded
Page 31 and 32: Form 8865 • When and where to fil
Page 33 and 34: Form 8865 • Penalties - Category
Page 35 and 36: Form 8865 • Penalties - Category
Page 37 and 38: Form TDF 90-22.1 • A financial ac
Page 39 and 40: Form TDF 90-22.1 • Signature Auth
Page 41 and 42: From 5472 • Who must file? - Any
Page 43 and 44: From 5472 • Exceptions - No repor
Page 45 and 46: Form 5472 • When and where to fil
Page 47 and 48: Form W-7 • Who must file? - Any i
Page 49 and 50: Form W-7 • When and where to file
Page 51 and 52: Form 8832 • When to file - An ele
Page 53 and 54: Forms 8804, 8805, and 8813 • Who
Page 55 and 56: Forms 8804, 8805, and 8813 • Wher
Page 57 and 58: Forms 8288, 8288-A, and 8288-B •
Page 59 and 60: Forms 8288, 8288-A, and 8288-B •
Page 61 and 62:
Forms 8288, 8288-A, and 8288-B •
Page 63 and 64:
Other Forms • Where to file Form
Page 65 and 66:
Draft Form 1120-F • Other new sch
Page 67 and 68:
When is a partnership required to f
Page 69 and 70:
When is a foreign partner required
Page 71 and 72:
Examples • Every domestic partner
Page 73 and 74:
Examples • Answer depends on the
Page 75 and 76:
What are the due dates for the retu
Page 77:
What are the due dates for the retu
show all

U.S. Income Tax Compliance

You also want an ePaper? Increase the reach of your titles

Delete template?

Save as template?