Investors & landlords

You don't appear to have a filing requirement for Form 926 for tax year 2020.  The mere investment of cash in a foreign corporation doesn't automatically mean you need to file the form. 

According to Transfers of cash in the Instructions for Form 926,

"A U.S. person that transfers cash to a foreign corporation must report the transfer on Form 926 if (a) immediately after the transfer, the person holds, directly or indirectly, at least 10% of the total voting power or the total value of the foreign corporation; or (b) the amount of cash transferred by the person to the foreign corporation during the 12-month period ending on the date of the transfer is more than $100,000."  [Bolding mine.]

Based on your statement, neither of these provisions trigger the need for a Form 926.

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