About Form 5471, Information Return of U.S. Persons With Respect To Certain Foreign Corporations

 

Certain U.S. citizens and residents who are officers, directors, or shareholders in certain foreign corporations file Form 5471 and schedules to satisfy the reporting requirements of sections 6038 and 6046, and the related regulations.


Current Revision


Recent Developments


Schedules

Foreign corporation’s that file Form 5471 use this schedule, to report taxes paid, accrued, or deemed paid and to report taxes for which a credit may not be taken.

All Schedule E (Form 5471) Revisions
Instructions for Schedule E (Form 5471)

Foreign corporation’s that file Form 5471 use this schedule to report for each cost sharing arrangement in which the foreign corporation was a controlled during the tax year.

All Schedule G-1 (Form 5471) Revisions
Instructions for Schedule G-1 (Form 5471)

Foreign corporation’s that file Form 5471 use this schedule to report the current E&P for U.S. tax purposes.

All Schedule H (Form 5471) Revisions
Instructions for Schedule H (Form 5471)

Foreign corporation’s that file Form 5471 use this schedule to report information determined at the CFC level with respect to amounts used in the determination of income inclusions by U.S. shareholders.

All Schedule I-1 (Form 5471) Revisions
Instructions for Schedule A (Form 5471)

Foreign corporation’s that file Form 5471 use this schedule to report a CFC’s accumulated E&P in its functional currency.

All Schedule J (Form 5471) Revisions
Instructions for Schedule J (Form 5471)

Foreign corporation’s that file Form 5471 use this schedule to report the transactions that occurred during the foreign corporation's annual accounting period ending with or within the U.S. person's tax year.

All Schedule M (Form 5471) Revisions
Instructions for Schedule M (Form 5471)

Foreign corporation’s that file Form 5471 use this schedule to report the organization or reorganization of a foreign corporation and the acquisition or disposition of its stock.

All Schedule O (Form 5471) Revisions
Instructions for Schedule O (Form 5471)

Foreign corporation’s that file Form 5471 use this schedule to report the PTEP in the U.S. shareholder’s annual PTEP accounts.

All Schedule P (Form 5471) Revisions
Instructions for Schedule P (Form 5471)

Foreign corporation’s that file Form 5471 use this schedule to report the CFC’s income, deductions, taxes, and assets by CFC income groups.

All Schedule Q (Form 5471) Revisions
Instructions for Schedule Q (Form 5471)

Foreign corporation’s that file Form 5471 use this schedule to report basic information pertaining to distributions from foreign corporations.

All Schedule R (Form 5471) Revisions
Instructions for Schedule R (Form 5471)


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