From the instruction

来源: 于 2012-03-06 20:21:36 [旧帖] [给我悄悄话] 本文已被阅读：次

Who must file

Form 8891 must be completed and attached to Form 1040 by an U.S citizen or resident who is an annuitant of an RRSP or RRIF must file the form for any year in which he or she receives a distribution from the RRSP or RRIF.