Information For...

For you and your family
Individuals abroad and more
EINs and other information

Filing For Individuals

Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate

 

Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

U.S. Multinational Enterprises

Parent entities of U.S. multinational enterprise (MNE) groups with $850 million or more of revenue in a previous annual reporting period file Form 8975, Country-by-Country Report.  Form 8975 is used to report a U.S. MNE group’s income, taxes paid, and other indicators of economic activity on a country-by-country basis.  
 

Form 8975 Country-by-Country Report Filing Rules
  • Must be filed for the U.S. MNE group’s first reporting period in the tax year that starts on or after June 30, 2016.
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  • Must be filed with the income tax return of the parent entity in which the reporting period ends and cannot be filed as a stand-alone return.
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  • Can be filed for reporting periods that begin before the first required reporting period. (For more information go to Revenue Procedure 2017-23)
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  • Form 8975 and its schedules can be filed in the Modernized e-File (MeF) XML schema format.
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  • Parent entities not permitted to file returns electronically must file Form 8975 with their paper income tax return.

 

International Exchange of Country-by-Country Report
  • The IRS will exchange Form 8975 information automatically with tax authorities with which the United States enters into a bilateral Competent Authority Arrangement. However, a U.S. MNE group’s information will only be exchanged with those countries in which the U.S. MNE group reports doing business.
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  • Exchanged information is confidential and protected pursuant to the applicable legal instrument permitting exchange.
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  • Find out how to report concerns over potential disclosure or misuse of information exchanged under an international agreement.