Certain U.S. persons that own a foreign disregarded entity (FDE) 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.
Other Items You May Find Useful
Publication 519, U.S. Tax Guide for Aliens
Publication 1167, General Rules and Specifications for Substitute Forms and Schedules
Comment on Form 8858
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