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. If you are not the tax owner of the FDE or indirect FB, attach Form 8858 to any

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.

Form 8858 for Disregarded Entities (What You Should Know) The Internal Revenue Service has developed several different international information reporting forms that U.S. Taxpayers may have to file to report their foreign assets, accounts, investments, entities, and trusts.

Form 8858, “Information Return of U.S. Persons With Respect to Foreign Disregarded Entities and Foreign Branches,” is a tax form used by the IRS to collect information about certain foreign companies, or entities, owned by U.S. taxpayers.

Form 8858, Information Return of U.S. Persons With Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs) In addition to foreign disregarded entities (FDEs), Form 8858 filing has been expanded to include foreign branches (FBs) for tax years 2018 and later.

Form 8858, “Information Return of US Persons With Respect to Foreign Disregarded Entities,” is an essential document that US taxpayers with interests in foreign disregarded entities (FDEs) must file.

2024年5月11日 · Form 8858: A tax form required by the US government to report information about certain foreign business activities and entities. US persons: This term includes US individuals and corporations, partnerships, and trusts formed in …

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.

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.