Four additional international informational returns.

The Four Additional International Forms

8865Foreign Partnership926Foreign Corp Transfer8858Disregarded Entity8621PFIC

Intl other forms.
Form Purpose2
Form 8865 Foreign partnership interest
Form 926 Transfer to foreign corp
Form 8858 Foreign disregarded entity
Form 8621 PFIC annual report

Quick Reference

Jump to: 8865, 926, 8858, or 8621.

1. Form 8865 — Foreign Partnership

U.S. persons with 10%+ interest in controlled foreign partnership.

If this is you: Interest in foreign partnership. Category 1 or 2 filer if control or 10%+ interest. Annual filing with Form 1040. Substantial penalties for non-filing.

Form 8865 Strategy

  1. Determine partnership status (foreign).
  2. Calculate interest percentage.
  3. Identify filer category.
  4. Gather partnership data.
  5. File with 1040 timely.

2. Form 926 — Transfers to Foreign Corporations

Transfers of property, cash, or stock to foreign corporation.

If this is you: Contributed to foreign corporation formation or capitalization. Form 926 required. Reporting threshold: $100K cash aggregated across year plus any appreciated property.

3. Form 8858 — Foreign Disregarded Entity

U.S. persons owning foreign disregarded entity or foreign branch.

If this is you: Foreign LLC with U.S. single-member ownership treated as disregarded. Form 8858 required. Also applies to foreign branches of U.S. person.

4. Form 8621 — PFIC

Passive Foreign Investment Company annual reporting.

If this is you: Foreign mutual fund, ETF, or similar pooled investment. Default PFIC regime punitive. QEF or mark-to-market elections mitigate. Annual Form 8621 required.

International filing question? Book consultation.

International Filings Lookup

Intl filing docs.
Form Penalty
Form 8865 $10K per year per partnership
Form 926 10% of value transferred (max $100K)
Form 8858 $10K per year
Form 8621 Default punitive regime
Form 1040 Schedule B Foreign account question

International Other Statute

  • Statute doesn’t start for unfiled informational returns.
  • 6-year for 25%+ omissions.
  • Continuing exposure until corrected.

International Other Patterns

Intl other outcomes. Source: Brotman Law practice.
Situation Outcome
Timely 8865 / 926 / 8858 / 8621 No penalty
Missed 8865 $10K per year
Missed 926 10% of value (max $100K)
Missed PFIC Default punitive regime

International Other Escalation

Examination

Informational return compliance review.

Penalty Assessment

Per form per year.

Reasonable Cause

Abatement defense.

First 48 Hours

  1. Inventory foreign entities / partnerships / PFICs.
  2. Review prior-year filings.
  3. Identify gaps.
  4. Evaluate reasonable cause.
  5. Engage international counsel.

★Brotman Law handles all international informational returns. Based in San Diego.

The ROI Question

$10K per form per year penalties compound quickly. Proactive filing prevents catastrophic stacked penalties.

International Tax Filing Issue You’re Not Sure How to Handle?

FBAR, Form 8938, Form 5471, PFIC — international reporting requirements carry significant penalties for errors or omissions, and the IRS has active enforcement programs targeting foreign account and income disclosure. Whether you’re catching up on missed filings or responding to a penalty notice, getting the compliance right matters more than moving fast.

Discuss My International Tax Issue →    Or call: (619) 378-3138

When to Engage

  • Foreign entity interest.
  • Transfers to foreign corporations.
  • PFIC investments.
  • Missed filings.

International filing question?

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