Do I need to file form 926? The total amount I have in the Transfer of Property is less than $100 cash and there is no other property.

[LeonardS]

No, IRS Form 926 is the form U.S. citizens and entities file to report certain exchanges or transfers of property to a foreign corporation. This would include transfers of cash over $100,000 to a foreign corporation, or if the transfer of cash resulted in owning more than 10% of the foreign corporation's stock.

[thaicurry1979]

@LeonardS  thank you for your assistance! Can you confirm this also applies to Partnerships/MLPs? I'm looking at "Special Rules" > "Transfers by a partnership"  at https://www.irs.gov/instructions/i926 . 

There isn't a threshold mentioned so just wanted to double check. Thank you again!

[JohnW152]

Yes.  

As the citation you point to suggests, this would apply to transfers by the individual domestic partners of the partnership, as opposed to the partnership itself.  

Each domestic partner would be treated as transferor of their proportionate share.