Wednesday, November 5, 2014

US truly "Form Nation" - Here are 45 forms that expats may have to file including FBAR and FATCA

International Tax Forms
Tax Returns Required by U.S. Persons with Foreign Source Income and/or Foreign Persons with U.S. Source Income

Form 56 – Notice Concerning Fiduciary Relationship
Form 706 – U.S. Estate Tax Return
Form 720 – Quarterly Federal Excise Tax Return
Form 706-CE – Certificate of Payment of Foreign Death Tax with Claim for Credit Against U.S. Estate Tax
Form 709 – United States Gift Tax Return
Form 926 – Return by U.S. Transferor of Property to a Foreign Corporation
Form 1040 – U.S. Individual Income Tax Return
Form 1040-B – Schedule B – Part III – Information Regarding the Creation of and Transfer of Property to Foreign Trusts and Accounts
Form 1040-C – U.S. Departing Alien Income Tax Return
Form 2350 – Application for Extension of Time for Filing U.S. Income Tax Return for U.S. Citizens Abroad
Form 1040-ES(NR) – U.S. Estimated Tax for Nonresident Alien Individual
Form 1040-NR – U.S. Nonresident Alien Income Tax Return
Form 1041- U.S. Fiduciary Income Tax Return
Form 1042 – Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
Form 1078 – Certificate of Alien Claiming Residence in the United States
Form 1116 – Foreign Tax Credit for Individual, Fiduciary or Nonresident Alien
Form 1118 – Foreign Tax Credit for Corporations
Form 1120F – U.S. Income Tax Return of a Foreign Corporation
Form 1120-FSC – U.S. Income Tax Return of a Foreign Sales Corporation
Form 2063 – Departing Alien Income Tax Statement
Form 3520 – Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts
Form 3520-A – Annual Information Return of Foreign Trust With a U.S. Owner Form 4970 – Tax on Accumulation Distribution from Foreign Trust
Form 3903-F – Foreign Moving Expense Deduction
Form 4224 – Statement Claiming Exemption from Withholding on Income Effectively Connected with a U.S. Trade or Business
Form 4789 – Currency Transaction Report
Form 4790 – Report of International Transportation of Currency or Monetary Instruments
Form 5471 – Report by Shareholders of a Foreign Corporation
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 8233 – Exemption from Withholding on Compensation for Nonresident Alien Individual
Form 8288 – U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property
Form 8279 – Election to be Treated as Foreign Sales Corporation
Form 8621 – Return by Shareholder of a Passive Foreign Investment Company or a Qualified Electing Fund
Form 8805 – Foreign Partner’s Information Statement of Sec. 1446 Withholding Tax
Form 8832 – Entity Classification Election
Form 8833 – Disclosure of Treaty Based Return Position
Form 8854 – Expatriation Information Statement
Form 8865 – Return of U.S. Persons with Respect to Certain Foreign Partnerships
Form W-8Ben – Certificate of Foreign Status of Beneficial Owner for U.S. Tax Withholding
Form 9003 – Information Statement by Applicants for Permanent Residence in the U.S.
Form SS-4 – Application for Federal Tax Identification Number
Form TD F 90-22.1 – Report of Foreign Bank and Financial Accounts
Form TD F 90.22.47 – Suspicious Activity Report
Form W-8 – Certificate of Foreign Status
plus Form 8891 (Canadian RRSPs) and new FATCA Form 8938 (My former CA won’t take any more US clients because of the time requirement and cost to her clients for completion of the 8938.)

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