Do I Need to File Form 926

[orion401]

Hi,

I bought 25 shares of Brookfield Infrastructure which is a publicly traded partnership outside of the US. I own less than 5% of the partnership but the shares generated dividends in 2021. Do I need to file form 926?

Thanks.

[Anonymous_ · Accepted solution]

See https://www.irs.gov/instructions/i926#idm140708350837664