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"Information Returns" means such Forms as 5471, 8865, 8858, and 926. I have attached the forms below.
Form 5471 - http://www.irs.gov/pub/irs-pdf/f5471.pdf
Form 8865 - http://www.irs.gov/pub/irs-pdf/f8865.pdf
Form 8858 - http://www.irs.gov/pub/irs-access/f8858_accessible.pdf
Form 926 - http://www.irs.gov/pub/irs-pdf/f926.pdf
Yes that could be considered an information return as well but it is not an IRS form. It is a Department of the Treasury FINCEN form.
Not really an information return as would be considered from an IRS/8854 standpoint.
Ahh I see. It is not entirely clear whether or not the FBAR would fall under an "information return" with respect to Form 8854. I would advise to err on the side of caution and include the FBAR in the information return category. Thus if you have not filed an FBAR and met the requirements in the past 5 years then it would be advisable to file the late FBAR returns and then you could accurately and completely check the box on the 8854.
Note that there should be no penalty imposed for late filing of the FBAR so long as you have accurately reported all your income from such foreign accounts. The IRS has a voluntary disclosure program that states they will not charge penalties in such circumstances. http://www.irs.gov/uac/2012-Offshore-Voluntary-Disclosure-Program
I hope this provides the clarity you were looking for. Since Form 8854 should not be taXXXXX XXXXXghtly I think it is best to include the FBAR in the "information return" category.