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Antioch California online Form 944 (PR): What You Should Know

ATX forms 5472 and 5473; ATX forms 8872 and 8873;  Schedule J (Form 5471) is an informational U.S. person information return that you should file with the Internal Revenue Service on Schedule J (Form 5471) if any of the following applies to you: You have a U.S. bank account in which you have a current balance in excess of any applicable foreign account tax. You have a U.S. bank account in which you may have an amount of income or gain that exceeds the foreign account tax limits for the financial year that includes the date of filing the return. You have a U.S. account in which you have a change in ownership or controlling interest other than a sale or exchange of the account and the changes (such as a transfer of any securities) have not been reported to the IRS by tax authorities in the foreign country where the shares are held. Your U.S. parent company is a foreign corporation that would have tax residence status in the U.S. if the parent had its principal place of business (or other place of legal existence) in the U.S. You are a nonresident alien or Flex recipient living and working abroad, and you use a U.S. bank account to pay income tax on that income. You do not meet any of these four exceptions for filing schedule J (Form 5471). The form 5471 is required for tax year 2015. After this year, you will not have to file anymore.

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