Schedule G of Form 1120 – Information on Persons Owning Voting Stock
The Form 1120 corporate income tax return may require a Schedule G inclusion for shareholders that own a large portion of the corporation's shares.
Nonresident Sale of US Corporate Stocks – No Capital Gains Taxes
Nonresident investors in U.S. assets are generally liable for U.S. income taxes on investment income. However, there is an exclusion for capital gains on the sale of corporate stocks.
How to File IRS Form 926 for Cash Transfers to Foreign Corporations
When a U.S. person or entity transfers cash or other property to a foreign corporation, the person may be required to disclose those transfers on a Form 926. This example Form 926 covers a cash transfer to a foreign corporation in exchange for stock.