Understanding International Tax Forms

Navigating international tax forms can be daunting for businesses and individuals engaged in cross-border transactions. These forms, such as the W-8BEN for non-U.S. residents or the 1042-S for foreign individuals receiving U.S. income, ensure compliance with varying tax regulations across countries.

Proper understanding of these documents is essential to avoid penalties and ensure accurate tax reporting. Whether you're a global business or an expat, having the right knowledge of international tax forms can simplify filing and prevent costly mistakes. Stay informed and ensure you meet global tax obligations.

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
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Form 1040 NR
U.S. Nonresident Alien Income Tax Return
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FinCEN Form 114 (FBAR)
Report of Foreign Bank and Financial Accounts
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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 965                                        Inclusion of Deferred Foreign Income Upon Transition to Participation Exemption System    
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)    

 

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