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Screen 5471 - Foreign Corporation
- For information on filing Form 5471 for a member of a consolidated group, refer to instructions on how Form 5471 is prepared.
- Refer to instructions for information on printing Form 5471.
General Information
Category 1a
The following schedules print for a Category 1 filer: Page 1 identifying information, Schedule B, Part II, and separate Schedules E, J, P, and Q.
Category 1b
The following schedules print for a Category 1b filer: Page 1 identifying information separate Schedules E, P, and Q.
Category 1c
The following schedules print for a Category 1c filer: Page 1 identifying information, Schedule B, Part II, and separate Schedules E and G.
Category 2
The following schedules print for a Category 2 filer: Page 1 identifying information, and separate Schedule O, Part I.
Category 3
The following schedules print for a Category 3 filer: Page 1 identifying information, Schedules A, B, C, F, G, and separate Schedule O, Part II.
Category 4
The following schedules print for a Category 4 filer: Page 1 identifying information, Schedules A, B, C, F, G, and separate Schedules E, H, I, I-1, J, M, P, Q, and R.
Category 5a
The following schedules print for a Category 5a filer: Page 1 identifying information, Schedules B, Part II, and separate Schedules E, G, H, I, I-1, J, P, Q, and R.
Category 5b
The following schedules print for a Category 5b filer: Page 1 identifying information and separate Schedules E, I, I-1, J, P, and Q.
Category 5c
The following schedules print for a Category 5c filer: Page 1 identifying information, Schedules B, Part II, and separate Schedules E, G, and I-1.
note
When you're dealing with filer categories 3 and 4, and someone is both a U.S. Shareholder and a direct shareholder, follow these steps:
- Go toForm 5471-3.
- Enter the shareholder's information twice:
- 1st entry: Mark them as a direct shareholder.
- Second entry: Leave the direct shareholder column blank.
This method ensures the right information transfers to Schedule B, Parts 1 and 2.
Foreign Corporation Information
For more information on the exchange rates used when translating foreign currency amounts to U.S. dollars, refer to instructions on exchange rate used for Form 5471 (FAQ).
Reference ID number
The taxpayer assigns this number to identify the foreign corporation which the IRS uses when the Employer Identification Number hasn’t been entered. Refer to Form 5471 instructions for more information.
Functional currency
Enter the name of the functional currency in which the foreign corporation is maintaining its books and records.