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Contributions To Foreign Corporations: Do Not Forget Form 926

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Contributions To Foreign Corporations: Do Not Forget Form 926
IRS Program #:
CTEC #: 6257-CE-0257
CE: 1 IRS & 1 CTEC credit
Speaker: Rita Ryan, J.D, LLM

This session will discuss the tax implications of transferring property to foreign corporations. Form 926 must be filed by a U.S. individual transferring certain property to foreign corporations. Penalties are hefty. This presentation will discuss the common scenarios that trigger this obligation and how to complete form 926.

Learning Objectives:

  • Identify scenarios to which Form 926 is required.
  • Complete Form 926.
  • Identify penalties for non-compliance with form 926.


  • Rita Ryan, J.D, LLM

    Rita leads Wolf’s International Tax Services Practice, where she focuses on tax planning and compliance for international holdings. Rita has extensive experience advising clients on the tax aspects of cross-border business activities, structuring international investments, and the United States compliance obligations relating to these activities and investments for both entities and individuals. Rita also works with other tax professionals as a trusted advisor to identify necessary reporting, advise on filings, or review work papers and prepared forms to ensure accuracy in this evolving international compliance landscape.

    Prior to joining Wolf, Rita was in private practice as an Associate Attorney at the law firm of Vacovec, Mayotte & Singer, LLP where she focused in the areas of international and domestic taxation, estate planning, and tax controversy.

    Rita is an Adjunct Professor at the Graduate Tax Program at Boston University School of Law where she co-founded and co-teaches “Foreign Information Reporting and Withholding.” She also teaches various other international tax topics for Strafford Publications, Tax Practice Pros, and Wolters Kluwer.


    • International Fiscal Association (IFA)
    • Women of IFA Network (WIN)
    • Massachusetts Bar Association
    • Allinial Global, Inc.

    • Bachelor of Arts in History from Marist College
    • Juris Doctor in Law from the Western New England University School of Law
    • Master of Laws in Taxation from the Boston University School of Law
    • Massachusetts Bar Association Leadership Academy Fellow

December 13, 2023
Wed 2:30 PM EST

Duration 1H 0M

This live web event has ended.