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Instructions for Form 1040
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Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
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Rules Governing Practice before IRS

Country-by-Country Reporting Guidance

Guidance and Resources Description

TD 9773 – Country-by-Country Reporting

Final regulations for annual country-by-country (CbC) reporting.

Revenue Procedure 2017-23

Guidance for ultimate parent entities of U.S. multinational enterprise groups about filing a Form 8975, Country-by-Country Report, for early reporting periods. This revenue procedure discusses the timing and manner of these early filings.

U.S. Model CbC CAA (Treaty)

Model arrangement for the U.S. competent authority for the exchange of country-by-country reports (Updated 30-Jun-2017).

U.S. Model CbC CAA (TIEA)

Model arrangement for the U.S. competent authority on the basis of a tax information exchange agreement for the exchange of country-by-country reports (Updated 30-Jun-2017).

U.S. Model CbC CAA (MAC)

Model arrangement for the U.S. competent authority on the basis of the Convention on Mutual Administrative Assistance in Tax Matters for the exchange of country-by-country reports.

Jurisdiction Status Table Country-by-country reports are exchanged under competent authority arrangements. This table details their agreement status by jurisdiction.

Transfer Pricing Documentation and Country-by-Country Reporting, Action 13 Final Report

OECD final report on transfer pricing documentation and country-by-country reporting.

Guidance on the Implementation of Country-by-Country Reporting: BEPS Action 13 

Additional OECD guidance on the global implementation of country-by-country reporting.

Country-by-Country Reporting XML Schema User Guide (OECD)

OECD (2016), Country-by-Country Reporting XML Schema: User Guide for Tax Administrations and Taxpayers contains the standardized electronic format for the exchange of country-by-country reports between jurisdictions. It also explains the information required to be included in each reported data element.

Form 8975, Country-by-Country Report

Schedule A (Form 8975) Tax Jurisdiction and Constituent Entity Information

Forms for country-by-country reporting.

Instructions for Form 8975 and Schedule A

Instructions for country-by-country reporting.

Clarifications to the Instructions for Schedule A (Form 8975) Recent Development Article provides clarification on reporting fiscally transparent entities and re-classifying certain MeF country codes to map to OECD country codes.
Notice 2018-31: National Security Considerations with Respect to Country-by-Country Reporting In consideration of the national security interests of the United States, this notice addresses modifications to the reporting requirement under §1.6038-4 with respect to certain U.S. multinational enterprise (MNE) groups.