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A reporting corporation must file Form 8806 to report an acquisition of control or a substantial change in the capital structure of a domestic corporation. The reporting corporation or any shareholder is required to recognize gain (if any) under section 367(a) and the related regulations as a result of the transaction.
Form 1099-CAP is furnished to shareholders who receive cash, stock, or other property from an acquisition of control or a substantial change in capital structure.
All corporations that have made nondividend distributions to their shareholders must file Form 5452. If the corporation is a member of a consolidated group, the parent corporation must file Form 5452.
Use Form 8822-B to notify the Internal Revenue Service if you changed your business mailing address, your business location, or the identity of your responsible party.
For the latest information about developments related to Form 8937 and its instructions, such as legislation enacted after they were published, go to IRS.gov/Form8937.
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You are a U.S. citizen who moved to the CNMI in December 2020 but did not become a bona fide resident of that possession until the 2021 tax year. You must file Form 8898 for the 2021 tax year if your worldwide gross income for that year is more than $75,000.

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