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הוראות טופס 7204

הוראות טופס 7204, הסכמה להעביר את הזמן ל Assess Tax הקשורה לתחרות מס הכנסה זרה

דצמבר 2022

טפסים קשורים

  • טופס 7204 - הסכמה להנפיק את הזמן להגשת מסים הקשורים להפצת מס הכנסה זרה
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הורד
Department of the Treasury  
Internal Revenue Service  
Instructions for Form 7204  
(December 2022)  
Consent To Extend the Time To Assess Tax Related to Contested Foreign Income  
Taxes—Provisional Foreign Tax Credit Agreement  
Section references are to the Internal  
Revenue Code unless otherwise noted.  
complete a separate Form 7204 for  
each contest.  
the payor is the taxpayer or a qualified  
business unit (QBU) or controlled  
foreign corporation (CFC) of the  
taxpayer, or QBU of such CFC, for  
example, that remits the contested  
foreign income tax to the foreign  
country. For more information about  
reference ID numbers for foreign  
entities, see the Instructions for Form  
1118.  
Future Developments  
Specific Instructions  
For the latest information about  
developments related to Form 7204  
and its instructions, such as  
Identifying number. The identifying  
number of an individual is the social  
security number. For all other  
taxpayers, it is the employer  
identification number.  
legislation enacted after they were  
published, go to IRS.gov/Form1118.  
General Instructions  
Address. Include the suite, room, or  
other unit number after the street  
address. If the Post Office does not  
deliver mail to the street address and  
the transferor has a P.O. box, show  
the box number instead.  
Line 6c. Enter on line 6c the  
reference ID number for the  
Purpose of Form  
contested foreign income tax. The  
taxpayer must create and use a  
reference ID number that uniquely  
identifies each contested foreign  
income tax, using the following rules.  
Form 7204 must be used for elections  
to claim a provisional credit for  
contested foreign income taxes as  
provided in Regulations sections  
1.905-1(c)(3) and 1.905-1(d)(4).  
Reason for filing Form 7204.  
Check the box to indicate whether the  
taxpayer claimed the foreign tax credit  
on the accrual basis or on the cash  
basis. See Regulations sections  
1.905-1(c)(3) and 1.905-1(d)(4).  
This reference ID number  
does not refer to the taxpayer  
Who Must File  
!
CAUTION  
or a payor entity; rather it  
Any taxpayer that elects to claim a  
provisional credit under Regulations  
section 1.905-1(c)(3) or 1.905-1(d)(4).  
refers to the contested foreign income  
tax.  
Line 1. For taxpayers claiming  
The reference ID number must be  
alphanumeric (defined below) and no  
special characters or spaces are  
permitted. The reference ID number  
should have 12 characters and be  
formatted as follows:  
credits on the accrual basis, enter on  
line 1 the U.S. tax year to which the  
contested foreign income tax relates.  
How To File  
For taxpayers claiming credits on the  
accrual basis, file Form 7204 together  
with an original or amended Form  
1116 or Form 1118, together with an  
original or amended return, for the tax  
year to which the contested foreign  
income tax relates. For taxpayers  
claiming credits on the cash basis, file  
Form 7204 together with the Form  
1116 or Form 1118 for the tax year in  
which the contested foreign income  
tax is remitted to the foreign country.  
For taxpayers claiming the credit  
on the cash basis, enter the U.S. tax  
year in which the contested foreign  
income tax was remitted.  
The first six characters pertain to  
the tax year end identified on line 1 of  
Form 7204. The first four characters  
denote the year and the next two  
characters denote the month.  
Note. If the same contest covers  
foreign taxes that relate to multiple  
U.S. tax years, a separate Form 7204  
must be filed for each tax year.  
The next two characters should be  
the code of the country or U.S.  
territory to which the contested foreign  
income tax was remitted using the  
two-letter codes provided at IRS.gov/  
Line 6a. Enter on line 6a the  
description of the contest, the  
Note. Taxpayers that make the  
provisional credit election must, for  
each subsequent tax year up to and  
including the tax year in which the  
contest is resolved, file annually  
Schedule C (Form 1116) or  
contested foreign income tax, and the  
income to which the contested foreign  
income tax is related. The description  
should include the nature of the  
contest (for example, foreign initiated  
transfer pricing audit), the type of  
foreign tax at issue (for example,  
nonresident corporate income tax),  
and the venue in which the contest is  
being pursued (for example, appeals,  
court, or competent authority).  
The next four characters should be  
a counting number in sequential order  
starting with "0001," to differentiate  
multiple contested foreign income  
taxes under the same tax year, month,  
and country.  
Schedule L (Form 1118), as  
applicable, to comply with the annual  
notice requirement in Regulations  
section 1.905-1(d)(4)(iv).  
For these purposes, the term  
"alphanumeric" means the entry can  
be alphabetical, numeric, or any  
combination of the two.  
Important. If you have more than  
one contest with respect to the tax  
year described in item 1 of the form,  
Line 6b. Enter on line 6b the payor’s  
name and the payor’s EIN or  
The same reference ID number  
reference ID number. In this context,  
must be used consistently from tax  
Mar 31, 2023  
Cat. No. 93056O  
year to tax year with respect to a given under a power of attorney, signs as an laws of the United States. You are  
contested foreign income tax. If for  
any reason a reference ID number  
falls out of use (for example, the  
contest is settled), the reference ID  
number used for that contested  
foreign income tax cannot be used  
again for another contested foreign  
income tax for purposes of filing  
Schedule C (Form 1116), Schedule L  
(Form 1118), or Form 7204.  
agent for the other.  
required to give us the information.  
We need it to ensure that you are  
complying with these laws and to  
allow us to figure and collect the right  
amount of tax.  
Corporation. If the taxpayer is a  
corporation, a responsible officer of  
the corporation must sign the return  
and show his or her title. Affiliated  
groups filing a consolidated income  
tax return should see Regulations  
section 1.1502-77 for rules about a  
common parent signing as an agent  
for subsidiaries and alternative agents  
for affiliated groups. Also see  
You are not required to provide the  
information requested on a form that  
is subject to the Paperwork Reduction  
Act unless the form displays a valid  
OMB control number. Books or  
records relating to a form or its  
instructions must be retained as long  
as their contents may become  
material in the administration of any  
Internal Revenue law. Generally, tax  
returns and return information are  
confidential, as required by Code  
section 6103.  
Note. If the same contest covers  
more than one foreign income tax, a  
separate Form 7204 should be filed  
for each tax. In addition, if the contest  
covers a foreign income tax that  
relates to multiple tax years, a  
Regulations sections 1.905-1(c)(3)  
and 1.905-1(d)(4).  
Attorney or agent. If you are an  
attorney or agent of the taxpayer(s),  
you may sign this consent if that  
action is specifically authorized by a  
power of attorney. Form 2848, Power  
of Attorney and Declaration of  
separate reference ID number must  
be selected for the separate amounts  
of contested foreign income taxes that  
relate to each tax year.  
The time needed to complete and  
file this form will vary depending on  
individual circumstances. The  
estimated burden for taxpayers filing  
this form is approved under OMB  
control number 1545-2296. The  
estimated burden for taxpayers  
learning, sending, and recordkeeping  
is 2 hours.  
Representative, provides the authority  
on line 5, Acts authorized. Attach a  
copy of Form 2848 with Form 7204.  
Line 6d. Enter on line 6d the code of  
the country or U.S. territory to which  
tax was remitted using the two-letter  
codes provided at IRS.gov/  
Fiduciaries. If you are acting as a  
trustee and you sign this consent, you  
must attach a copy of Form 56, Notice  
Concerning Fiduciary Relationship,  
and the trust instrument. If you are  
acting as an executor, administrator,  
or other fiduciary of an estate, you  
must attach a copy of Form 56, and  
the certified copy of letters of  
Line 6e. Enter on line 6e the amount  
of contested foreign income tax  
remitted, in local currency, and the  
date(s) of the remittance(s). For  
taxpayers claiming credits on the  
accrual basis, if the same contest  
covers foreign taxes that relate to  
multiple U.S. tax years, only include  
on line 6e the amount of the contested  
foreign income tax remitted that  
relates to the U.S. tax year identified  
on line 1.  
If you have comments concerning  
the accuracy of these time estimates  
or suggestions for making this form  
simpler, we would be happy to hear  
from you. You can send us comments  
from IRS.gov/FormComments. Or you  
can write to Internal Revenue Service,  
Tax Forms and Publications Division,  
1111 Constitution Ave. NW, IR-6526,  
Washington, DC 20224. Do not send  
the form to this address. Instead, see  
How To File, earlier.  
testamentary or court certificate  
certifying as to the present status of  
the estate, including the name of the  
present fiduciary and capacity.  
Bankruptcy case under Title 11,  
United States Code. The trustee  
must sign the consent in a case under  
Title 11 if the trustee has possession  
of, or holds title to, all or substantially  
all of the property or business of a  
corporation.  
Signature  
Joint returns. If this consent is made  
for any year for which a joint income  
tax return is filed, both spouses must  
sign Form 7204 unless one, acting  
Paperwork Reduction Act  
Notice  
We ask for the information on this  
form to carry out the Internal Revenue  
Instructions for Form 7204 (12-2022)  
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