A reference ID number for the foreign disregarded entity must be entered on page 1, line 1b(2), of Form 8858, if no employer identification number (EIN) is entered on line 1b(1). See the instructions for line 1b(2) for more information.

Line 3c(2) has been added to page 1 of Form 8858 to request the reference ID number of the tax owner of the foreign disregarded entity. See the instructions for line 3c(2) for additional information.

Questions 4 through 7, have been added to Schedule G. See the instructions for more information regarding questions 4 and 5, which relate to dual consolidated losses.

Filers of Schedule M (Form 8858) must identify the foreign disregarded entity with a reference ID number, if no EIN is provided. Also, the name and U.S. identifying number of the tax owner must be provided. See the instructions for Schedule M (Form 8858) for more information.