Our accountant wants to mail Form 926 separately after the return is filed. Is that how the IRS wants it handled?
The outbound transfer itself was already reviewed, and now the only dispute is procedural. One person on the team treats Form 926 like a stand-alone notice that can be mailed whenever we finish it. Another insists it belongs with the income tax return for the year of the transfer. Because the rest of the return is almost ready, that timing difference matters a lot.
I want the filing flow handled correctly the first time. If the IRS expects Form 926 to be attached to the return instead of sent in later on its own, I would rather slow down for a day than create a preventable filing defect.
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