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Any claim for refund or credit may be reviewed by the IRS. If you claim a refund or credit on your federal tax return of more than $2 million ($5 million for a C corporation), the IRS must review the refund or credit and provide a report to the Joint Committee on Taxation (JCT).

Review a chart comparing the foreign asset types and filing requirements for Form 8938 and the Foreign Bank and Financial Accounts (FBAR) form.

Obtain a proof of claim or creditor¡¯s claim in a probate proceeding and find out which IRS office to contact.

Branch in a jurisdiction outside country/jurisdiction of tax residence

Information about Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation, including recent updates, related forms, and instructions on how to file. Form 926 is used to report certain transfers of property to a foreign corporation.

Tax Tip 2022-160, October 19, 2022 ¡ª Tax records are not a first priority for those affected by natural disasters nor should they be. obÌåÓýever, these records may be necessary to get federal assistance or insurance reimbursement.

Information about how to pay your business taxes

IRS Tax Tip 2022-126, August 17, 2022 ¡ª Picking up the pieces after a natural disaster can be challenging. Fire or flood may have destroyed personal and financial records, including records needed to recover disaster-related losses. People may need documentation for tax purposes, federal assistance programs or insurance claims.

Tax Tip 2023-107, Aug. 31, 2023 ¡ª Natural disasters can strike without warning. Sometimes even the most diligent taxpayers are left without the important personal and financial records they need. People may need documentation for tax purposes, federal or state assistance programs or insurance claims.

You may be required to report yearly to the IRS foreign bank and financial accounts (FBAR) exceeding certain thresholds.?