Form 8865 (for acquisitions or dispositions of an interest in a foreign partnership) under IRC Sec. 6046A. International information reporting is a complicated area of tax law. A taxpayer favorable decision inFarhyin 2023 could be a big win for taxpayers with non-compliance of international info...
Form 14654 —including a narrative statement of facts, information about foreign financial assets, and the computation of a “miscellaneous offshore penalty.” They must also provide
926, 5472, an 8858 can use the DIIRSP to cure the non-compliance. No penalties are applied if there isreasonable causefor the failure to file the information form and the IRS agrees. Reasonable Cause is a fact specific submission, which is based on each applicant's facts and circumstances...
What filings qualify for the additional time? Form 1040 Form 1040-NR Form 3520 Form 5471 Form 8621 Form 8865 Form 8938 What about informational items? Specified forms, all schedules, and elections are also postponed to July 15, 2020. Which Specified Forms are included? When is the payment ...