5471 - Filing Requirements for Categories of Filers*
- 1 -Schedules E and E-1 are required for an unrelated section 958(a) U.S. shareholder only if the filer claims deemed paid foreign income taxes of the foreign-controlled section 965 SFC or foreign-controlled CFC under section 960 for the filer’s tax year. See Rev. Proc. 2019-40 for more details.
- 2-Related constructive U.S. shareholder only need to complete Schedule E (they can leave Schedule E-1 blank). See Rev. Proc. 2019-40 for more details.
- 3-Schedule H-1 is required for any U.S. shareholder that is an applicable corporation for corporate alternative minimum tax (CAMT) purposes. See Instructions for Form 4626.
8865 - Filing Requirements for Categories of Filers*
Category of Filer
Form
1a
1a
1a
1a
1a
1a
1a
1a
1a
Schedule A
Schedule B, Part I
Schedule B, Part II
Schedules C and F
Separate Schedule E
Schedule E-1 (included with separate Schedule E)
Schedule G
Separate Schedule G-1
Separate Schedule H
Separate Schedule H-1
Schedule I
Separate Schedule I-1
Separate Schedule J
Separate Schedule M
Separate Schedule O, Part I
Separate Schedule O, Part II
Separate Schedule P
Separate Schedule Q
Separate Schedule R
1.2.2 FOREIGN TRUST
-
Form 3520: An information return filed by a U.S. person to report certain transactions with a foreign trust (such as transfers to the trust or distributions from it) and receipt of large foreign gifts or inheritances.
-
Form 3520-A: An annual information return for a foreign trust with a U.S. owner that reports the trust’s financial activity and provides statements to the U.S. owner and beneficiaries.
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Form 3520 reports the U.S. person’s transactions or relationship with the foreign trust, while Form 3520-A reports the foreign trust’s annual financial information when it has a U.S. owner.