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Printable Form 433-D Wisconsin: What You Should Know

Family, Household and Business Transfers under §2061(9) 6.20(7) — Estate Tax (as defined herein) A copy of the original Form 740, Return of Foreign Income, for which the taxpayer is a resident or dual citizen of the United States who was not, either at the time of filing or within 30 days after filing, a resident or dual citizen of a tax haven country. There is no requirement to attach a statement which provides, in substance, an explanation. 6.20(1) and (3) — Foreign Bank and Financial Accounts (ACFAS) If an individual filed all Federal income tax returns in one country, the individual is treated as a resident of that country for the purpose of applying paragraph.b. of this section. 7 — International Contracts 9.35 — Tax Treaties or Other Tax Conventions (including Treaty Supplement) NOTE: The IRS recognizes this document as a “consultation note” to be used with the guidance provided in Notice 97-41, (March 17, 2001) Internal Revenue Bulletin 1998-1. Other documents in the series are available at IRS.

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