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  • July 2000) Information Return Of A 25% Foreign-owned U

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Nder Sections 6038A and 6038C of the Internal Revenue Code) Department of the Treasury Internal Revenue Service Part I For tax year of the reporting corporation beginning , , and ending OMB No. 1545-0805 , Note: Enter all infor mation in English and money items in U.S. dollars. Reporting Corporation (See instructions.) All reporting corporations must complete Part I. 1a Name of reporting corporation 1b Employer identification number Number, street, and room or suite no. (if a P.O. bo.

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Related content

Form 5472 (Rev. July 2000)
Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation...
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2023 Publication 515
Nov 30, 2020 — Form. 13930-A is currently unavailable. While the waiver is in effect...
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2017 Publication 501
Jan 2, 2018 — To determine whether you must file a return, in- clude in your gross...
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Foreign corporations should file IRS form 1120-F to report their U.S. income, gains, losses, deductions, credits, and to figure their U.S. income tax liability similar to how a domestic corporation would report these on their tax return.

The 5472 form is an international tax form that is used by foreign persons to report an interest in, or ownership over a U.S. company or subsidiary. Technically, the form is referred to as the: Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business.

25% Foreign-Owned “A corporation is 25% foreign owned if it has at least one direct or indirect 25% foreign shareholder at any time during the tax year.”

Foreign-owned multi-member LLCs filing as partnerships are required to file a U.S. tax return if they are engaged in a trade or business in the U.S. However,unlike single-member LLCs, you are not required to file Form 5472 and Form 1120. Instead, you must file taxes like a U.S. domestic partnership.

What is Form 1120-F? Form 1120-F is the tax document that foreign corporations must use to report their income, gains, losses, deductions, and credits to the IRS. It is also the form through which they calculate their U.S. income tax liability.

More In File Certain U.S. citizens and U.S. residents who are officers, directors, or shareholders in certain foreign corporations (including specified foreign corporations (SFC) in IRC 965) are responsible for filing Form 5471, Information Return of U.S. Persons With Respect to Certain Foreign Corporations.

A DE is an entity that is disregarded as an entity separate from its owner for U.S. income tax purposes under Regulations sections 301.7701-2 and 301.7701-3. See the instructions for Form 8832. Foreign-owned U.S. DE. A foreign-owned U.S. DE is a domestic DE that is wholly owned by a foreign person.

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© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232
Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232