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Instructions for Form 8858 - Introductory Material

Table of Contents

Future Developments

For the latest information about developments related to Form 8858, Schedule M (Form 8858), and their instructions, such as legislation enacted after they were published, go to

What's New

  • A foreign disregarded entity (FDE) with multiple direct owners is now required to attach a statement to Form 8858. See the instructions for line 4, later.

  • The filing requirements for an owner of a qualified business unit (QBU) arising from the activities of an FDE have been clarified. See the instructions for Schedule C-1, later.

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