The next available number is automatically entered. Override this number if necessary, but do not leave the field blank. This information is used to gather and coordinate information for the business unit activity.
Category 4 or 5 filer of Form 5471 or category 1 or 2 filer of Form 8865
For code 1, the entire Form 8858 and Schedule M (Form 8858) completes.
For code 2, the identifying information on Form 8858, Page 1, and Schedules G and H, Pages 2 and 3 completes.