Form 5472 filing requirements apply to foreign-owned domestic corporations and domestic disregarded entities, as well as foreign corporations engaged in a U.S. trade or business. Complex attribution rules mean that identifying the reporting requirements can be a difficult task, and the penalty risk is high. Learn how to identify when a Form 5472 is required, what types of attribution rules may apply and some of the major issues that need to be reported on Form 5472.
• Identify the Form 5472 filing requirements.
• Recognize what attribution rules apply and common situations in which Form 5472 is required because of attribution rules.
• Apply attribution rule concepts to prepare Form 5472.
• Recognize when a foreign corporation is engaged in a U.S. trade or business.
• Form 5472
• Attribution rules
• Engaged in a U.S. trade or business
CPAs and Lawyers.
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