2025年1月28日 · Form 8858 is used by certain U.S. persons that own a foreign disregarded entity (FDE) directly or, in certain circumstances, indirectly or constructively to satisfy the reporting requirements of sections 6011, 6012, 6031, and 6038, and related regulations.

Form 8858 is due when your income tax return or information return is due, including extensions. If you are the tax owner of the FDE or operate an FB, attach Form 8858 and the separate Schedule M (Form 8858), if required, to your income tax return or information return.

Form 8858 is used by certain U.S. persons that operate an FB or own an FDE directly or, in certain circumstances, indirectly or constructively. See U.S. Person Filing Form 8858, later. The form and schedules are used to satisfy the reporting requirements of sections 6011, 6012, 6031, and 6038, and related regulations.

2020年4月12日 · The new instructions for form 8858 defines an FB (Foreign Branch) "An FB is defined in Regulations section 1.367(a)-6T(g). For purposes of filing a Form 8858, an FB also includes a qualified business unit (QBU) (as defined in …

2024年9月11日 · Certain U.S. persons use IRS Form 8858, Information Return of U.S. Persons With Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs), to report ownership of a foreign disregarded entity and foreign branch while providing the IRS with financial information about the foreign companies.

Form 8858 is due to be filed annually each year that a us person files their U.S. tax return. Therefore, depending on which date the tax return is due and whether the Taxpayer qualifies as a foreign resident and/or files for an extension will determine when Form 8858 is required.

2019年4月9日 · In a significant change to previous US international tax reporting requirements, US persons are now required to file Form 8858: Information Return of US Persons with Respect to Foreign Disregarded Entities and Foreign Branches.

2025年3月20日 · Filing Form 8858 is a critical step for U.S. taxpayers with foreign disregarded entities or branches. By following a systematic, step-by-step process, you can accurately report the required information and maximize your eligible deductions.

As a result, the Taxpayer may be able to avoid having to file Form 5471 but may still have to file Form 8858 (and even some attachments to Form 5471). Let’s look at seven important facts about IRS Form 8858 as it impacts individuals with FDEs.

8858 (Rev. December 2024) Department of the Treasury Internal Revenue Service. Information Return of U.S. Persons With Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs) Go to . www.irs.gov/Form8858. for instructions and the latest information.