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When a U.S. person must file a Form 5471 (an information return) under IRC 6046(a), it is filed by attaching it to an individual income tax return, a partnership return, a corporation return, an estate return or a trust return. ... For example, a Category 5 Filer must file the Form 5471 every year.

Any U.S. person (individual, entity (corporation, partnership, trust, or estate)) who owns more than 10% (vote or value) of a foreign corporation will likely be required to file Form 5471. The form is filed as part of the U.S. person's tax return (Form 1040, 1065, 1120, etc.)

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A U.S. person files Form 8865 to report the information required under: ... Section 6038B (reporting of transfers to foreign partnerships). Section 6046A (reporting of acquisitions, dispositions, and changes in foreign partnership interests).

The categories of U.S. persons potentially liable for filing Form 5471 include: U.S. citizen and resident alien individuals, U.S. domestic corporations, U.S. domestic partnerships, and.

Every foreign corporation that is engaged in a trade or business in the United States is required to file a U.S. corporate income tax return (Form 1120-F), even if the foreign corporation has no U.S.-source income or all of its income is exempt from tax under the terms of a tax treaty.

Form 5471 is used to report the activity of the foreign corporation. Though it is only an information return, accurate completion is essential as it is an important IRS tool for determining companies that need to be audited or are subject to Subpart F income.

Who Needs To File Form 8992. Any U.S. shareholder of one or more CFCs that must take into account its pro rata share of the tested income or tested loss of the CFC(s) in determining the U.S. shareholder's GILTI inclusion, if any, under section 951A must file the Form 8992.

When a U.S. person must file a Form 5471 (an information return) under IRC 6046(a), it is filed by attaching it to an individual income tax return, a partnership return, a corporation return, an estate return or a trust return. ... For example, a Category 5 Filer must file the Form 5471 every year.