#form-8865

Формуляр 8865

Декларация на американски лица относно определени чуждестранни партньорства — отчетност по раздели 6038, 6038B и 6046A, четирите категории податели и санкция от $10 000 на партньорство на година

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2 юни 2026 г.15 минути четене

Form 5471 in 2026: How the OBBBA Rewrites CFC Reporting, NCTI Replaces GILTI, and What Every 10% U.S. Shareholder Needs to File This Year

A 2026 walkthrough of Form 5471 after the One Big Beautiful Bill Act — QBAI is repealed, GILTI becomes NCTI, the Section 250 deduction drops to 40%, the FTC haircut tightens to 10%, and the pro rata share rule moves to daily ownership. Covers all five filer categories, Schedules J/M/P/Q, Form 8992 and 1118 coordination, Section 989 currency translation, and $10,000-per-CFC penalties.

Mike Thrift

taxinternational-taxforeign-corporations

14 май 2026 г.11 минути четене

Form 8865 Foreign Partnership Reporting: The Four Categories of Filers, the $10,000 Penalty, and How U.S. Persons Stay Off the IRS Radar

Form 8865 is the U.S. information return for foreign partnership interests, with $10,000 per-partnership per-year penalties for non-filing. This guide breaks down the four filer categories under Sections 6038, 6038B, and 6046A, the constructive ownership rules that catch most surprise penalties, and the schedules each category must include.

Mike Thrift

taxinternational-taxpartnerships

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