International Taxes

Understanding International Tax Forms

In order to help you better understand international taxes, we have provided a
list of common International Tax forms that are used by the IRS.

Form Number	Tax Form Title / Explanation	Tips	IRS Forms
Form 1120-F	U.S. Income Tax Return of a Foreign Corporation
Form 1040 NR	U.S. Nonresident Alien Income Tax Return
FinCEN Form 114 (FBAR)	Report of Foreign Bank and Financial Accounts
FinCEN Form 114a (FinCEN)	Authorization to Electronically File FBARs
Form 1040-C	U.S. Departing Alien Income Tax Return
Form 1042	Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
Form 1042-S	Foreign Person's U.S. Source Income Subject to Withholding
Form 1116	Foreign Tax Credit (Individual, Estate or Trust)
Form 1118	Foreign Tax Credit - Corporations
Form 1120-IC-DISC	Interest Charge Domestic International Sales Corporation Return
Form 2063	U.S. Departing Alien Income Tax Statement
Form 2350	Application for Extension of Time to File U.S. Income Tax Return
Form 2555	Foreign Earned Income
Form 3520	Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts
Form 3520-A	Annual Information Return of a Foreign Trust with a U.S. Owner
Form 4876-A	Election to Be Treated as an Interest Charge DISC
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 56	Notice Concerning Fiduciary Relationship
Form 673	Statement for Claiming Exemption from Withholding on Foreign Earned Income Eligible for the Exclusion(s) Provided by Section 911
Form 706-NA	United States Estate (and Generation-Skipping Transfer) Tax Return
Form 706-QDT	U.S. Estate Tax Return for Qualified Domestic Trusts
Form 709	United States Gift (and Generation Skipping Transfer) Tax Return
Form 720	Quarterly Federal Excise Tax Return
Form 8233	Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual
Form 8288	U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests
Form 8288-B	Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests
Form 8621	Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund
Form 8689	Allocation of Individual Income Tax to the U.S. Virgin Islands
Form 8802	Application for U.S. Residency Certification
Form 8804	Annual Return for Partnership Withholding Tax (Section 1446)
Form 8805	Foreign Partner's Information Statement of Section 1446 Withholding Tax
Form 8813	Partnership Withholding Tax Payment Voucher (Section 1446)
Form 8828	Recapture of Federal Mortgage Subsidy
Form 8832	Entity Classification Election
Form 8833	Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)
Form 8840	Closer Connection Exception Statement for Aliens
Form 8843	Statement for Exempt Individuals and Individuals With a Medical Condition
Form 8848	Consent to Extend the Time to Assess the Branch Profits Tax Under Regulations Sections 1.884-2T(a) and (c)
Form 8854	Initial and Annual Expatriation Statement
Form 8858	Information Return of U.S. Persons With Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs)
Form 8865	Return of U.S. Persons With Respect to Certain Foreign Partnerships
Form 8873	Extraterritorial Income Exclusion
Form 8898	Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possession
Form 8938	Consent to Extend the Time to Assess Tax Under Section 367 - Gain Recognition Agreement
Form 8990	Limitation on Business Interest Expense Under Section 163(j)
Form 8991	Tax on Base Erosion Payments of Taxpayers With Substantial Gross Receipts
Form 8992	U.S. Shareholder Calculation of Global Intangible Low-Taxed Income (GILTI)
Form 8993	Section 250 Deduction for Foreign-Derived Intangible Income (FDII) and Global Intangible Low-Taxed Income (GILTI)
Form 926	Return by a U.S. Transferor of Property to a Foreign Corporation
Form TDF 90-22.1	Report of Foreign Bank and Financial Accounts
Form W-8BEN	Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals)
Form W-8BEN-E	Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities)
Form W-8CE	Notice of Expatriation and Waiver of Treaty Benefits
Form W-8ECI	Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States
Form W-8IMY	Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding and Reporting
From SS-4	Application for Employer Identification Number (EIN)