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Schedule Q: Line 4 Residual Income Group 10/50
For a 10/50 non-controlled foreign corporation, the system reports all activity in the Residual Income Group as a single Unit – the legal entity. Each source code is analyzed to determine the Schedule Q instance where amounts are reported. For the passive basket, source codes amounts are aggregated by matching the Withholding Tax Rate from the mappings on the
Passive Source Grouping
screen or the entries in binder properties (for source code 61 and full inclusion source codes), as well as the US/Foreign source indicator from the Source Code Definition
screen. For the general basket, source code amounts are separated between FOGI and non-FOGI and then aggregated by reference to the US/Foreign source indicator. Lastly, 901(j) basket amounts are aggregated by US/Foreign source.Schedule Q Field | Data Source |
|---|---|
Unit Name | Entity Properties > Name |
Unit Column i (Country Code) | Binder Properties > Country of Incorporation |
Unit Column ii (Gross Income) | E&P by Source Code After Dividend LT Report > Total Gross Income less 959(b) Dividends |
Unit Column iii (Definitely Related Expenses) | Expenses with an international Account Types >=4100 specifically allocated in the Income Sourcing Workpaper, excluding interest, R&D and taxes |
Unit Column iv (Related Person Interest Expense) | E&P by Source Code After Dividend LT Report > International Account Type = 5170 |
Unit Column v (Other Interest Expense) | E&P by Source Code After Dividend LT Report > International Account Types = 5160 & 5100 |
Unit Column vi (Research & Experimental Expenses) | E&P by Source Code After Dividend LT Report > International Account Types = 4000 – 4004 and 4041 - 4043 |
Unit Column vii (Other Expense) | E&P by Source Code After Dividend LT Report > Total Deductions Less Columns iii through vi Amounts Plus E&P by Source Code After Dividend LT Report > International Account Types 2000 – 2800 |
Unit Column x (Other Current Year Taxes) | E&P by Source Code after Dividend LT Report > Total Taxes less 959(b) Taxes |
Unit Column xiii (Average Asset Value) | Interest Apportionment Information Screen > Operating Assets (all source codes) Average Asset Override if not blank OR (Beginning of Year + (End of Year Override or End of Year from Intl Compute)) / 2 |
Residual Income Group Total Row | Repeat the Unit amounts for each column (a 10/50 will not have any high taxed amounts) |
note
IMPORTANT! Before transferring new results, the International Compute deletes all existing information in the Schedule Q section of Organizer when the
International Compute > Transfer to US5471, US8865, US8858
runs. You must select the Schedule Q
option on the INTL Transfer Options
page in Organizer on the 5471
navigation tree to retain Schedule Q information by preventing additional transfers to the schedule from International Computes. If you do not select the option, you will lose any Organizer overrides (even if the Organizer field is locked) when you next run International Compute > Transfer to US5471, US8865, US8858 for the binderThis article applies to:
- Product: ONESOURCE Income Tax
- Return type: international