Foreign corporations file this form if they have completely terminated all of their U.S. trade or business according to Temporary Regulations section 1.884-2T(a) during the tax year. A domestic transferee corporation files this form if U.S. assets were transferred to it from a foreign corporation in a transaction described in section 381(a), if the foreign corporation was engaged (or deemed engaged) in the conduct of a U.S. trade or business immediately prior to the section 381(a) transaction. Current revision Form 8848 PDF Recent developments None at this time. Other items you may find useful All Revisions for Form 8848 About Publication 542, Corporations About Form 1120, U.S. Corporation Income Tax Return Other Current Products
