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IInformation about Form 990-T and its instructions is available at Information about Form 926 and its separate instructions is at irs.gov/form926.Information about Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation, including recent updates, related forms, and instructions on information to Form 926, “Return by a U.S. Transferor of Property to a Foreign Corporation.” For special rules regarding cash transfers made in tax years For transfers by corporations in taxable years beginning after December 31, 2002, Form 926 shall be verified by signing the income tax return to which the form IInformation about Form 926 and its separate instructions is at see the Instructions for Form 5471. Schedule J (Form 5471) (Rev. 12-2012). Form 926 Instructions. Check out how easy it is to complete and eSign documents online using fillable templates and a powerful editor.