Link Form 8858 to Form 5471
Link Form 8858 to Form 5471 when required by IRS instructions for a foreign disregarded entity.
The IRS instructions for Form 5471 require you to attach Form 8858 to Form 5471 when a foreign corporation is the tax owner of a foreign disregarded entity and the taxpayer is a Category 4 or 5 filer of Form 5471.
- Enter the Form 5471 and Form 8858 information in their respective folders under .
- In either the Form 5471 folder or the Form 8858 folder, go to .
- Review columns 1 and 2, which the application automatically populates with the member name and number of any Form 5471 you entered, and column 4, which the application automatically populates with the name of any Form 8858 you entered.
- Enter the member number of the applicable Form 5471 in column 3 to link it to the Form 8858.
- Go toStep 3under theAdditional Information for e-Filefolder and verify the information.
- SelectAll foreign disregarded entities have been linked with the appropriate tax owner.
Form 8858 links to the correct Form 5471, and the application attaches Form 8858 to that Form 5471 for filing.
