Reporting foreign investments on Schedules F and R
Are foreign investments that must be reported on Schedule F also required to be reported on Schedule R?
Yes, if the foreign investment is in a related organization (generally a relationship involving more than 50 percent control by one party or the other) or certain unrelated foreign partnerships. For example, investment in a 51 percent owned foreign corporation by the filing organization would be reported on both Schedule F and Schedule R.
Additional information:
- Schedule F instructions
- Schedule R instructions
Page Last Reviewed or Updated: 2012-12-17
