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Information Return of U.S. Persons With Respect to Certain Foreign Corporations. Go to www.irs.gov/Form5471 for instructions and the latest information. Information furnished for the foreign corporation’s annual accounting period (tax year required by section 898) (see instructions) beginning , 20 , and ending , 20.
Information about Form 5471, Information Return of U.S. Persons With Respect To Certain Foreign Corporations, including recent updates, related forms, and instructions on how to file. File Form 5471 to satisfy the reporting requirements of sections 6038 and 6046, and the related regulations.
Instructions for Form 5471(Rev. January 2024) (Use with the December 2023 revision of Form 5471 and separate Schedules G-1 and Q; the December 2021 revision of separate Schedules E, H, I-1, and M; the December 2020 revision of separate Schedules J, P, and R; and the December 2012 revision of separate Schedule O.) Information Return of U.S. Persons
Instructions for Form 5471 - Introductory Material. Future Developments. For the latest information about developments related to Form 5471, its schedules, and its instructions, such as legislation enacted after they were published, go to IRS.gov/Form5471. What’s New. Changes to Form 5471.
Instructions for Form 5471(Rev. January 2022) (Use with the December 2021 revision of Form 5471 and separate Schedules E, G-1, H, I-1, and M; the December 2020 revision of separate Schedules J, P, Q, and R; and the December 2012 revision of separate Schedule O.) Information Return of U.S. Persons With Respect to Certain Foreign Corporations
On page 1 of Form 5471, Item 1h now requests a three-letter functional currency code. See the specific instructions for Item 1h, later, for details. On page 5 of Form 5471, two new questions have been added to Schedule G. New Question 22a asks if any extraordinary reduction with respect to a controlling section 245A shareholder
Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations, is designed to report the activities of the foreign corporation and to function as a roadmap for the IRS on transfer pricing.
The form 5471 is required to be filed as outlined in the U.S. tax code. The information provided allows the IRS to make determinations on a U.S. persons offshore investments and if any income should be included in the taxpayer U.S. tax base.
Generally, tax returns and return information are confidential, as required by section 6103. The time needed to complete and file this form will vary depending on individual circumstances.
Download Form 5471 PDF: Accessing the Document. The main Form 5471 PDF and all schedules can be downloaded from the IRS website here. Save the latest annual revision that matches your tax return year. For instance, use the 2022 Form 5471 package for your 2022 U.S. tax return filing.