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Federal Tax Check Waiver
Form 12339-A is obsolete, and is no longer supported by the Federal Department of Revenue.
Extracted from PDF file 2020-federal-form-12339-a.pdf, last modified December 2018Tax Check Waiver
926 Form (Rev. November 2018) Department of the Treasury Internal Revenue Service Part I Return by a U.S. Transferor of Property to a Foreign Corporation OMB No. 1545-0026 Go to www.irs.gov/Form926 for instructions and the latest information. Attach to your income tax return for the year of the transfer or distribution. ▶ ▶ Attachment Sequence No. 128 U.S. Transferor Information (see instructions) Identifying number (see instructions) Name of transferor 1 2 a . Yes No by . . Yes Yes No No If the transferor was a member of an affiliated group filing a consolidated return, was it the parent corporation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No Yes No Is the transferee a specified 10%-owned foreign corporation that is not a controlled foreign corporation? If the transferor was a corporation, complete questions 2a through 2d. If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) five or fewer domestic corporations? . . . . . . . . . . . . . . . . . . . . . . . b Did the transferor remain in existence after the transfer? . . . . . . . . . . . . . . . . If not, list the controlling shareholder(s) and their identifying number(s). Identifying number Controlling shareholder c If not, list the name and employer identification number (EIN) of the parent corporation. Name of parent corporation d Have basis adjustments under section 367(a)(4) been made? . 3 a EIN of parent corporation . . . . . . . . . . . . . . . If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367), complete questions 3a through 3d. List the name and EIN of the transferor’s partnership. Name of partnership EIN of partnership b Did the partner pick up its pro rata share of gain on the transfer of partnership assets? . . . . . . . c Is the partner disposing of its entire interest in the partnership? . . . . . . . . . . . . . . . d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established securities market? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part II Yes Yes No No Yes No Transferee Foreign Corporation Information (see instructions) 4 Name of transferee (foreign corporation) 5a Identifying number, if any 6 Address (including country) 5b Reference ID number (see instructions) 7 Country code of country of incorporation or organization (see instructions) 8 Foreign law characterization (see instructions) 9 Is the transferee foreign corporation a controlled foreign corporation? . For Paperwork Reduction Act Notice, see separate instructions. . . . . . Cat. No. 16982D . . . . . . . Yes No Form 926 (Rev. 11-2018) Page 2 Form 926 (Rev. 11-2018) Part III Information Regarding Transfer of Property (see instructions) Section A—Cash Type of property (a) Date of transfer (b) Description of property (c) Fair market value on date of transfer (d) Cost or other basis (e) Gain recognized on transfer Cash 10 Was cash the only property transferred? . . . . . . If “Yes,” skip the remainder of Part III and go to Part IV. . . . . . . . . . . . . . . . . Yes . No Section B—Other Property (other than intangible property subject to section 367(d)) Type of property (a) Date of transfer (b) Description of property (c) Fair market value on date of transfer (d) Cost or other basis (e) Gain recognized on transfer Stock and securities Inventory Other property (not listed under another category) Property with built-in loss Totals 11 Did the transferor transfer stock or securities subject to section 367(a) with respect to which a gain recognition agreement was filed? . . . . . . . . . . . . . . . . . . . . . . . . . 12a Were any assets of a foreign branch (including a branch that is a foreign disregarded entity) transferred to a foreign corporation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If “Yes,” go to line 12b. b Was the transferor a domestic corporation that transferred substantially all of the assets of a foreign branch (including a branch that is a foreign disregarded entity) to a specified 10%-owned foreign corporation? . . If “Yes,” continue to line 12c. If “No,” skip lines 12c and 12d, and go to line 13. c Immediately after the transfer, was the domestic corporation a U.S. shareholder with respect to the transferee foreign corporation? . . . . . . . . . . . . . . . . . . . . . . . . . . If “Yes,” continue to line 12d. If “No,” skip line 12d, and go to line 13. d Enter the transferred loss amount included in gross income as required under section 91 ▶ $ 13 Did the transferor transfer property described in section 367(d)(4)? . . . . . . . . . . . . . . If “No,” skip Section C and questions 14a through 15. Yes No Yes No Yes No Yes No Yes No Section C—Intangible Property Subject to Section 367(d) Type of property (a) Date of transfer (b) Description of property (c) Useful life (d) (e) Arm’s length price on date of transfer Cost or other basis (f) Income inclusion for year of transfer (see instructions) Property described in sec. 367(d)(4) Totals Form 926 (Rev. 11-2018) Page 3 Form 926 (Rev. 11-2018) 14a Did the transferor transfer any intangible property that, at the time of the transfer, had a useful life reasonably anticipated to exceed 20 years? . . . . . . . . . . . . . . . . . . . . . b At the time of the transfer, did any of the transferred intangible property have an indefinite useful life? . . c Did the transferor choose to apply the 20-year inclusion period provided under Regulations section 1.367(d)-1(c)(3)(ii) for any intangible property? . . . . . . . . . . . . . . . . . . . . . d If the answer to line 14c is “Yes,” enter the total estimated anticipated income or cost reduction attributable to the intangible property’s, or properties’, as applicable, use(s) beyond the 20-year period described in Regulations section 1.367(d)-1(c)(3)(ii) ▶ $ Was any intangible property transferred considered or anticipated to be, at the time of the transfer or at any 15 time thereafter, a platform contribution as defined in Regulations section 1.482-7(c)(1)? . . . . . . . Yes Yes No No Yes No Yes No Yes Yes Yes Yes Yes Yes No No No No No No Yes No Yes No Supplemental Part III Information Required To Be Reported (see instructions) Part IV Additional Information Regarding Transfer of Property (see instructions) 16 Enter the transferor’s interest in the transferee foreign corporation before and after the transfer. (a) Before % (b) After % Type of nonrecognition transaction (see instructions) ▶ 17 18 Indicate whether any transfer reported in Part III is subject to any of the following. a Gain recognition under section 904(f)(3) . . . . . . . . . . . . . . . . . . . . . . . b Gain recognition under section 904(f)(5)(F) . . . . . . . . . . . . . . . . . . . . . . c Recapture under section 1503(d) . . . . . . . . . . . . . . . . . . . . . . . . . d Exchange gain under section 987 . . . . . . . . . . . . . . . . . . . . . . . . . 19 Did this transfer result from a change in entity classification? . . . . . . . . . . . . . . . . 20a Did a domestic corporation make a distribution of property covered by section 367(e)(2)? See instructions . If “Yes,” complete lines 20b and 20c. b Enter the total amount of gain or loss recognized pursuant to Regulations section 1.367(e)-2(b) ▶ $ c Did the domestic corporation not recognize gain or loss on the distribution of property because the property was used in the conduct of U.S. trade or business under Regulations section 1.367(e)-2(b)(2)? . . Did a domestic corporation make a section 355 distribution of stock in a foreign controlled corporation 21 covered by section 367(e)(1)? See instructions . . . . . . . . . . . . . . . . . . . . Form 926 (Rev. 11-2018)
Form 926 (Rev. November 2018)
More about the Federal Form 12339-A Corporate Income Tax
We last updated the Tax Check Waiver in July 2021, and the latest form we have available is for tax year 2020. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the Federal Internal Revenue Service. You can print other Federal tax forms here.
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TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form 1040 | U.S. Individual Income Tax Return |
| 1040 (Schedule B) | Interest and Ordinary Dividends |
| Form W-3 | Transmittal of Wage and Tax Statements |
| Form 941 | Employer's Quarterly Federal Tax Return |
| Form 1120-H | U.S. Income Tax Return for Homeowners Associations |
View all 775 Federal Income Tax Forms
Form Sources:
The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 12339-A from the Internal Revenue Service in July 2021.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Federal Form 12339-A
We have a total of eight past-year versions of Form 12339-A in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2020 Form 12339-A
Form 926 (Rev. November 2018)
2019 Form 12339-A
Form 12339-A (Rev. 5-2006)
2018 Form 12339-A
Form 12339-A (Rev. 5-2006)
2017 Form 12339-A
Form 12339-A (Rev. 5-2006)
2016 Form 12339-A
Form 12339-A (Rev. 5-2006)
2015 Form 12339-A
Form 12339-A (Rev. 5-2006)
2012 Form 12339-A
Form 12339-A (Rev. 5-2006)
2011 Form 12339-A
Form 12339-A (Rev. 5-2006)
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