Instructions For Form 8858 (Rev. 2013)
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6Instructions for Form 8858
Department of the Treasury
Internal Revenue Service
(Rev. December 2013)
(Use with the December 2013 revision of Form 8858 and the December 2012
revision of Form 8858 (Schedule M).)
Information Return of U.S. Persons
With Respect To Foreign Disregarded Entities
with respect to both Form 8858 and
Section references are to the Internal Revenue
2. Certain U.S. Persons That Are Re
Code unless otherwise noted.
Form 5471 or Form 8865. If you and one
quired To File Form 5471 With Re
or more other persons are required to
spect To a Controlled Foreign Cor
Future Developments
furnish information for the same FDE for
poration (CFC) That is a Tax Owner
For the latest information about
the same period, this information may
of an FDE at any time during the CFC's
developments related to Form 8858,
be included with or attached to, and
annual accounting period:
Schedule M (Form 8858), and their
filed in the same manner as, the multiple
Category 4 filers of Form 5471.
instructions, such as legislation enacted
filer information provided with respect to
Complete the entire Form 8858 and the
after they were published, go to
the CFC or the CFP. See Multiple filers
separate Schedule M (Form 8858).
of same information in the Form 5471
instructions or Multiple Category 1 filers
Category 5 filers of Form 5471.
What's New
in the Form 8865 instructions.
Complete only the identifying
A foreign disregarded entity (FDE)
information on page 1 of Form 8858 (for
When and Where To File
with multiple direct owners is now
example, everything above Schedule C)
required to attach a statement to Form
Form 8858 is due when your income tax
and Schedules G and H on page 2 of
8858. See the instructions for line 4,
return or information return is due,
Form 8858. Do not complete the
later.
including extensions. If you are the tax
separate Schedule M (Form 8858).
owner of the FDE, attach Form 8858
The filing requirements for an owner
3. Certain U.S. Persons That Are Re
and the separate Schedule M (Form
of a qualified business unit (QBU)
quired To File Form 8865 With Re
8858), if required, to your income tax
arising from the activities of an FDE
spect To a Controlled Foreign Part
return or information return. If you are
have been clarified. See the instructions
nership (CFP) That is a Tax Owner of
not the tax owner of the FDE, attach
for Schedule C-1, later.
an FDE at any time during the CFP's
Form 8858 to any Form 5471 or Form
annual accounting period:
General Instructions
8865 you are filing with respect to the
CFC or the CFP that is the tax owner of
Category 1 filers of Form 8865.
the FDE.
Purpose of Form
Complete the entire Form 8858 and the
separate Schedule M (Form 8858).
Form 8858 is used by certain U.S.
Definitions
persons that own an FDE directly or, in
Category 2 filers of Form 8865.
U.S. Person
certain circumstances, indirectly or
Complete only the identifying
constructively. See U.S. Person Filing
information on page 1 of Form 8858 (for
A U.S. person is:
Form 8858, later. The form and
example, everything above Schedule C)
A citizen or resident alien of the
schedules are used to satisfy the
and Schedules G and H on page 2 of
United States (see Pub. 519, U.S. Tax
reporting requirements of sections
Form 8858. Do not complete the
Guide for Aliens, for guidance on
6011, 6012, 6031, and 6038, and
separate Schedule M (Form 8858). You
determining resident alien status),
related regulations.
are not required to complete Form 8858
A domestic partnership,
if there is a Category 1 filer of Form
A domestic corporation,
Who Must File
8865 that completes the entire Form
Any estate (other than a foreign
8858 and separate Schedule M (Form
The following U.S. persons that are tax
estate, within the meaning of section
8858) with respect to the FDE.
owners of FDEs (see definitions
7701(a)(31)(A)), and
below), or that own certain interests in
Note. Complete a separate Form 8858
Any domestic trust.
foreign tax owners of FDEs, must file
and all applicable schedules for each
A domestic trust is any trust if:
Form 8858.
FDE.
1. A court within the United States is
1. U.S. Persons That Are Tax Owners
able to exercise primary supervision
of FDEs at any time during the U.S.
Exceptions To Filing Form 8858
over the administration of the trust and
person's taxable year or annual
2. One or more U.S. persons have
Multiple filers of the same informa
accounting period. Complete the entire
the authority to control all substantial
tion. In the case of Category 4 or 5
Form 8858, but do not complete the
decisions of the trust.
filers of Form 5471 or Category 1 filers
separate Schedule M (Form 8858),
of Form 8865 who are also required to
Transactions Between Foreign
file Form 8858, one person may file
U.S. Person Filing Form 8858
Disregarded Entity of a Foreign Tax
Form 8858 and Schedule M (Form
Owner and the Filer or Other Related
The U.S. person filing Form 8858 is any
8858), if applicable, for other persons
Entities.
U.S. person that:
who have the same filing requirements
Nov 21, 2013
Cat. No. 38123Q
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