)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
This form is filed to make or revoke elections under the section 987 regulations. The form is used to satisfy the reporting requirements of Regulations sections 1.987-1(g).
Current revision
Recent developments
None at this time.
Other items you may find useful
Related
- About Form 1120, U.S. Corporation Income Tax Return
- About Form 1065, U.S. Return of Partnership Income
- About Form 5471, Information Return of U.S. Persons With Respect To Certain Foreign Corporations
- About Form 8832, Entity Classification Election
- About Form 8858, Information Return of U.S. Persons With Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs)
- About Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships
- About Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad
- About Publication 519, U.S. Tax Guide for Aliens