Certain U.S. persons that own a foreign disregarded entity (FDE) or foreign branch (FB) directly or, in certain circumstances, indirectly or constructively use this form and schedules to satisfy the reporting requirements of sections 6011, 6012, 6031, and 6038, and related regulations. Current Revision Form 8858PDF Instructions for Form 8858 (Print VersionPDF) Recent Developments None at this time. Other Items You May Find Useful All Form 8858 Revisions About Publication 519, U.S. Tax Guide for Aliens About Publication 1167, General Rules and Specifications for Substitute Forms and Schedules Other Current Products Related Items About Form 1065, U.S. Return of Partnership Income About Form 5471, Information Return of U.S. Persons With Respect To Certain Foreign Corporations About Form 8832, Entity Classification Election About Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships 0921 Form 8858 (Schedule M) (PDF) PDF
