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August 28, 2011 - Phil Hodgen

List of international tax forms (first draft)

 

Upcoming speech

I am going to be giving a one-hour high speed presentation at the 2011 Tax Update and Planning Conference sponsored by the California Society of CPAs. It will be presented in Universal City, San Francisco, and on the web.

My hour is intended to give practitioners a checklist approach to the various tax and reporting forms they might need to know about in the international context. For someone who deals primarily with domestic stuff, the international world is a mystery. I want to dispel that mystery a bit.

First draft of a list

Here, from my course materials for my Tax Planning and Compliance for Multinational Families course is where I am in gathering a comprehensive list of all of the tax forms that are specific to international tax practice.

I need help

Help! Do you know of any other forms out there that I might have missed?

Another point — what would be a good way to organize these?  By taxpayer type (individual, trust, estate, corporation, etc.)?  By inbound/outbound?  By reverse height according to eye color?  What is useful?

Tax Forms

  • Form W-7 — (Application for Individual Taxpayer Identification Number)
  • W-8 — Certificate of Foreign Status
  • W-8EXP — Certificate of Foreign Government or Other Foreign Organization for United States Tax
  • W-8BEN — Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding
  • W-8ECI — Certificate of Foreign Person’s Claim for Exemption From Withholding on Income Effectively Connected With the Conduct of a Trade or Business in the United States
  • W-8IMY — Certificate of Foreign Intermediary, Foreign Partnership, or Certain U.S. Branches for United States Tax Withholding
  • Form 706 — United States Estate (and Generation-Skipping Transfer) Tax Return
  • Form 706-A — United States Additional Estate Tax Return
  • Form 706-GS(D) — Generation-Skipping Transfer Tax Return for Distributions
  • Form 706-GS(D-1):Notification of Distribution from a Generation-Skipping Trust
  • Form 706-CE — Certificate of Payment of Foreign Death Tax
  • Form 706-GS(T) — Generation-Skipping Transfer Tax Return for Terminations
  • 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 720 — Quarterly Federal Excise Tax Return
  • Form 1001 — Ownership, Exemption, or Reduced Rate Certificate
  • Form 1040NR — U.S. Non-Resident Alien Income Tax Return
  • Form 1040NR-EZ — U.S. Income Tax Return for Certain Nonresident Aliens with No Dependents
  • 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 1078 — Certificate of Alien Claiming Residence in the United States
  • Form 1120-F — U.S. Income Return 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 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 8300 — Report of Cash Payments Over $10,000 Received in a Trade or Business
  • Form 8709 — Exemption from Withholding on Investment Income of Foreign Governments and International Organizations
  • TD F 90-22.1 — Report of Foreign Bank and Financial Accounts
  • TD F 90-22.47 — Suspicious Activity Report
  • TD F 90-22.53 — Designation of Exempt Person

U.S. Direct Investment Abroad

These forms are found at the United States Department of Commerce website for the Bureau of Economic Analysis:  http://bea.gov/surveys/diasurv.htm

  • BE-10A — Benchmark Survey of U.S. Direct Investment Abroad
  • BE-11A — Annual Survey of U.S. Direct Investment Abroad — Report for U.S. Reporter
  • BE-11B(LF) — Annual Survey of U.S. Direct Investment Abroad — Report for Majority Owned Foreign Affiliate
  • BE-11B(SF) — Annual Survey of U.S. Direct Investment Abroad — Report for Majority Owned Foreign Affiliate
  • BE-11C — Annual Survey of U.S. Direct Investment Abroad — Report for Minority Owned Foreign Affiliates
  • BE-11 — Annual Survey of U.S. Direct Investment Abroad — Claim for Not Filing
  • BE-577 — Direct Transactions of U.S. Reporter with Foreign Affiliate

Foreign Direct Investment in the United States

These forms can be found at the United States Department of Commerce website for the Bureau of Economic Analysis: http://bea.gov/surveys/fdiusurv.htm

  • BE-12(LF) — Benchmark Survey of Foreign Direct Investment in the U.S.
  • BE-12 Bank — Benchmark Survey of Foreign Direct Investment in the U.S.
  • BE-12(SF) — Benchmark Survey of Foreign Direct Investment in the U.S.
  • BE-12(X) — Benchmark Survey of Foreign Direct Investment in the U.S. — Claim for Exemption from Filing BE-12(LF), BE-12(SF), or BE-12Bank
  • Initial Report on a Foreign Person’s Direct or Indirect Acquisition, Establishment, or Purchase of the Operating Assets of a U.S. Business Enterprise, Including Real Estate
  • Report by a U.S. Person Who Assists or Intervenes in the Acquisition of a U.S. Business Enterprise by, or Who Enters Into a Joint Venture With, a Foreign Person

Other Surveys

These forms are found at the United States Department of Commerce website for the Bureau of Economic Analysis: http://bea.gov/surveys/fdiusurv.htm

  • BE-605 — Transactions of a U.S. Affiliate, Except a U.S. Banking Affiliate, with Foreign Parent
  • BE-605 (Bank) — Transactions of a U.S. Affiliate, Except a U.S. Banking Affiliate, with Foreign Parent &  Bank, Transactions of U.S. Banking Affiliate with Foreign Parent
  • BE-15(LF) — Annual Survey of Foreign Direct Investment in the U.S.
  • BE-15(SF) — Annual Survey of Foreign Direct Investment in the U.S.
  • BE-15 Supplement C — Annual Survey of Foreign Direct Investment in the U.S. — Claim for Exemption from Filing a BE-15(LF) or BE-15(SF)
  • BE-22 — Annual Survey of Selected Services Transactions with Unaffiliated Foreign Persons
  • Ocean Freight Revenues and Foreign Expenses of U.S. Carriers, Foreign Airline Operators’ Revenues and Expenses in the U.S.
  • U.S. Airline Operators’ Foreign Revenues and Expenses
  • Annual Survey of Construction, Engineering, Architectural, and Mining Services Provided by U.S. Firms to Unaffiliated Foreign Persons
  • Annual Survey of Reinsurance and Other Insurance Transactions by U.S. Insurance Companies with Foreign Persons
  • BE-93 — Annual Survey of Royalties, License Fees, and Other Receipts and Payments for Intangible Rights Between U.S. and Unaffiliated Foreign Persons
  • BE-120 — Benchmark Survey of Selected Services Transactions with Unaffiliated Foreign Persons
  • 16 CFR 803—Appendix: Notification and Report Form for Certain Mergers and Acquisitions (this is the “Hart, Scott, Rodino Notification”)
American Business Abroad Nonresidents with US Activities US Real Estate Investments