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International tax reference
US International Form Dependency Matrix
Trace the filing chain for common cross-border tax positions. Search a form, filter by taxpayer type, and open any row to see what triggers it, what it attaches to, and which related filings may follow.
Updated
This reference is for educational purposes only and does not constitute tax or legal advice. International reporting obligations are fact-specific, thresholds and instructions change, and a filing may be required even when no US tax is due. Confirm current instructions and deadlines before filing.
Form dependency map
14 of 14 forms
| Form | Who may file | Primary trigger | Due date | Related filings | Details |
|---|---|---|---|---|---|
FinCEN Form 114 (FBAR) Foreign financial accounts | US persons | Aggregate maximum value of foreign financial accounts exceeds $10,000 at any time during the calendar year. | April 15; automatic extension to October 15 | Form 8938, Schedule B (Form 1040) | |
Form 8938 Specified foreign financial assets | Specified individuals and certain domestic entities | Specified foreign financial assets exceed the applicable filing threshold, which varies by filing status and residence. | With the income tax return, including extensions | FinCEN Form 114 (FBAR), Form 5471, Form 8865, Form 3520 | |
Form 5471 Foreign corporations | US shareholders, officers, and directors | Ownership, officer/director status, control, or CFC status meets a Form 5471 category of filer requirement. | With the income tax return, including extensions | Form 8992, Form 1116, Form 1118, Form 8938 | |
Form 8865 Foreign partnerships | US persons with foreign partnership interests | Control, 10% ownership, reportable acquisitions/dispositions, or certain transfers to a foreign partnership. | With the income tax return, including extensions | Form 926, Form 8858, Form 1116, Form 8938 | |
Form 8858 Foreign disregarded entities and branches | US persons with foreign disregarded entities or foreign branches | Ownership of a foreign disregarded entity or operation of a foreign branch that meets the reporting rules. | With the income tax return, including extensions | Form 5471, Form 8865, Form 1116, Form 1118 | |
Form 3520 Foreign trusts and gifts | US persons | Transactions with foreign trusts, ownership of a foreign trust, receipt of certain foreign gifts or bequests, or certain foreign trust distributions. | Generally due when the income tax return is due, including extensions | Form 3520-A, Form 8938, FinCEN Form 114 (FBAR) | |
Form 3520-A Foreign trusts | Foreign trusts with US owners | A foreign trust has a US owner under the grantor trust rules. | March 15, with extension available | Form 3520, Form 8938, FinCEN Form 114 (FBAR) | |
Form 926 Transfers to foreign corporations | US persons transferring property to foreign corporations | A reportable transfer of property to a foreign corporation under IRC section 6038B and the applicable regulations. | With the income tax return, including extensions | Form 5471, Form 8938, Form 1116 | |
Form 8621 PFICs | US shareholders of passive foreign investment companies | Direct or indirect ownership of a PFIC with a reportable event, distribution, election, or applicable annual filing requirement. | With the income tax return, including extensions | Form 8938, Form 1116, Form 1040 Schedule D | |
Form 8833 Treaty-based positions | Taxpayers taking certain treaty-based return positions | A taxpayer claims a treaty benefit or treaty override that requires disclosure, subject to exceptions in the regulations and instructions. | With the income tax return, including extensions | Form 1040NR, Form W-8BEN, Form 1116, Form 1042-S | |
Form 1116 / Form 1118 Foreign tax credits | Individuals, estates, trusts, and corporations | A taxpayer claims a foreign tax credit and cannot use the simplified exception, or needs separate limitation category calculations. | With the income tax return, including extensions | Form 5471, Form 8858, Form 8865, Form 8992 | |
Form 8992 GILTI | US shareholders of CFCs | A US shareholder has a GILTI inclusion from one or more controlled foreign corporations. | With the income tax return, including extensions | Form 5471, Form 8993, Form 1118, Form 1116 | |
Form 8993 Section 250 deduction | Eligible domestic corporations and certain individuals making an election | A taxpayer claims a section 250 deduction for FDII and/or GILTI-related income. | With the income tax return, including extensions | Form 8992, Form 5471, Form 1118 | |
Form 1042 / 1042-S Withholding on foreign persons | US withholding agents | A withholding agent makes reportable US-source payments to foreign persons or entities. | Form 1042 generally March 15; Form 1042-S generally March 15 | Form W-8BEN, Form W-8BEN-E, Form 8833, Form 1040NR |
International reporting is a chain, not a checklist.
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