About Form 8858, Information Return of U.S. Persons With Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs)

 

More In Forms and Instructions

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

Recent Developments

None at this time.

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1218 Form 8858 (Schedule M) (PDF)
Page Last Reviewed or Updated: 05-Nov-2019