The IRS has several forms that must be filed by individuals and businesses in the U.S. to report international matters. Some of the forms required by the IRS include:
Form 1040NR/1040NR-EZ – Used by non-residents to report income earned in the US and determine the respective tax.
Form W-7 – Used to obtain an Individual Taxpayer Identification Number (ITIN), which is required by non-residents to file their annual tax return.
Form 8233 – Used by non-residents to obtain an exemption from withholding applicable to income for personal services rendered within the U.S.
Form 8833 – Used by non-residents to claim treaty benefits, for example, reduced withholding rates or an exemption from withholdings for a type of income (business profits, royalties, etc.).
Form 8843 – Used by students, teachers, or apprentices to report their physical presence in the U.S. and request that this physical presence not be included in determining their tax residency in the U.S., based on the substantial presence test.
Form 5471 – Used by U.S. tax residents to report the stock ownership they have in foreign companies.
Form 5472 – Used by companies incorporated in the U.S. to report transactions carried out with their foreign shareholders or members.
Form 1116 – Used to report and obtain a credit for taxes paid abroad.
Form 2555 – Used by U.S. citizens and tax residents to claim the foreign earned income exclusion.
Form 3520 – Used to report the receipt of gifts or donations, as well as transactions with foreign trusts.
Form 8865 – Used to report the interest or ownership that U.S. taxpayers have in foreign partnerships, as well as various transactions they have with these partnerships.
Form 926 – Used by U.S. individuals to report certain property transfers to foreign corporations and to comply with their tax obligations related to these transfers.
