Table of Contents

• Instructions for Form 8858 - Introductory Material
  • Future Developments
  • What's New
• General Instructions
  • Purpose of Form
  • Who Must File
  • • Exceptions To Filing Form 8858
  • When and Where to File
  • Definitions
    • U.S. Person
    • Foreign Disregarded Entity (FDE)
    • Tax Owner of FDE
    • Direct Owner of FDE
  • Penalties
  • Other Reporting Requirements
    • Reporting Exchange Rates on Form 8858
    • Electronic Filing of Form 8858
    • Computer-Generated Form 8858 and Schedules
    • Dormant FDEs
• Specific Instructions
  • Identifying Information
    • Annual Accounting Period
  • • Person Filing This Return
    • Name Change
    • Addresses
    • Identifying Numbers
    • Functional Currency
    • Line 1b(2)—Reference ID Number
    • Requirements
    • Line 1h—Principal Business Activity
  • • Line 3b
    • Line 3c(2)—Reference ID Number
    • Line 5
  • Schedule C
  • Schedule C-1
  • Schedule F
  • Schedule G
    • Question 3
    • Question 4
    • Question 5a
    • Question 5b
    • Question 5c
  • Schedule H
  • Schedule M
• Instructions for Form 8858 - Notices
  • Paperwork Reduction Act Notice.