Corporations electing to be treated as a Foreign Sales Corporation (FSC) or small FSC file this form to report their
- deductions, gains, losses, credits and
- income tax liability.
Tax Reform Guidance for 1120 filers -- 09-APR-2018
Other Items You May Find Useful
About Form 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business