Form 5472 (Rev. December 2011) Page 2

Download a blank fillable Form 5472 (Rev. December 2011) in PDF format just by clicking the "DOWNLOAD PDF" button.

Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.

Complete Form 5472 (Rev. December 2011) with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.

Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.

ADVERTISEMENT

2
Form 5472 (Rev. 12-2011)
Page
Part IV
Monetary Transactions Between Reporting Corporations and Foreign Related Party
(see instructions)
Caution: Part IV must be completed if the “foreign person” box is checked in the heading for Part III.
If estimates are used, check here
▶
1
Sales of stock in trade (inventory) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1
2
2
Sales of tangible property other than stock in trade .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
3 a
Rents received (for other than intangible property rights)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
3a
b
Royalties received (for other than intangible property rights)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
3b
4
4
Sales, leases, licenses, etc., of intangible property rights (e.g., patents, trademarks, secret formulas)
.
.
.
5
Consideration received for technical, managerial, engineering, construction, scientific, or like services .
.
.
5
6
Commissions received
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
6
7
7b
Amounts borrowed (see instructions)
a Beginning balance
b Ending balance or monthly average
▶
8
8
Interest received .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Premiums received for insurance or reinsurance .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Other amounts received (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
11
Total. Combine amounts on lines 1 through 10 .
11
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Purchases of stock in trade (inventory) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
13
Purchases of tangible property other than stock in trade
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14 a
14a
Rents paid (for other than intangible property rights) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Royalties paid (for other than intangible property rights) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14b
15
Purchases, leases, licenses, etc., of intangible property rights (e.g., patents, trademarks, secret formulas) .
.
15
16
Consideration paid for technical, managerial, engineering, construction, scientific, or like services
.
.
.
.
16
17
17
Commissions paid
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
18b
Amounts loaned (see instructions)
a Beginning balance
b Ending balance or monthly average
▶
19
Interest paid
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
20
20
Premiums paid for insurance or reinsurance .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
Other amounts paid (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
22
Total. Combine amounts on lines 12 through 21
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
22
Part V
Nonmonetary and Less-Than-Full Consideration Transactions Between the Reporting Corporation and
the Foreign Related Party
(see instructions)
Describe these transactions on an attached separate sheet and check here.
▶
Part VI
Additional Information
All reporting corporations must complete Part VI.
1
Does the reporting corporation import goods from a foreign related party? .
.
.
.
.
.
.
.
.
.
.
.
.
.
Yes
No
2 a
If “Yes,” is the basis or inventory cost of the goods valued at greater than the customs value of the imported goods?
Yes
No
If “No,” do not complete b and c below.
b
If “Yes,” attach a statement explaining the reason or reasons for such difference.
c
If the answers to questions 1 and 2a are “Yes,” were the documents used to support this treatment of the imported
goods in existence and available in the United States at the time of filing Form 5472? .
.
.
.
.
.
.
.
.
.
.
Yes
No
General Instructions
• A foreign corporation engaged in a trade or
• Any person who is related (within the
business within the United States.
meaning of section 267(b) or 707(b)(1)) to the
Section references are to the Internal
reporting corporation,
25% foreign owned. A corporation is 25%
Revenue Code unless otherwise noted.
foreign owned if it has at least one direct or
• Any person who is related (within the
indirect 25% foreign shareholder at any time
meaning of section 267(b) or 707(b)(1)) to a
What’s New
during the tax year.
25% foreign shareholder of the reporting
T.D. 9529, 2011-30 I.R.B. 57, removed the
corporation, or
25% foreign shareholder. Generally, a
duplicate filing requirement for Form 5472
foreign person (defined on page 3) is a 25%
• Any other person who is related to the
contained in Regulations sections
foreign shareholder if the person owns,
reporting corporation within the meaning of
1.6038A-2(d) and 1.6038A-2(e). See When
directly or indirectly, at least 25% of either:
section 482 and the related regulations.
and Where To File on page 3 for revised filing
• The total voting power of all classes of
“Related party” does not include any
requirements.
stock entitled to vote or
corporation filing a consolidated Federal
Purpose of Form
income tax return with the reporting
• The total value of all classes of stock of the
corporation.
corporation.
Use Form 5472 to provide information
The rules in section 318 apply to the
The constructive ownership rules of section
required under sections 6038A and 6038C
definition of related party with the
318 apply with the following modifications to
when reportable transactions occur during
modifications listed under the definition of
determine if a corporation is 25% foreign
the tax year of a reporting corporation with a
25% foreign shareholder above.
owned. Substitute “10%” for “50%” in
foreign or domestic related party.
section 318(a)(2)(C). Do not apply sections
Reportable transaction. A reportable
Definitions
318(a)(3)(A), (B), and (C) so as to consider a
transaction is:
U.S. person as owning stock that is owned
• Any type of transaction listed in Part IV (e.g.,
Reporting corporation. A reporting
by a foreign person.
sales, rents, etc.) for which monetary
corporation is either:
Related party. A related party is:
consideration (including U.S. and foreign
• A 25% foreign-owned U.S. corporation or
currency) was the sole consideration paid or
• Any direct or indirect 25% foreign
received during the reporting corporation’s
shareholder of the reporting corporation,
tax year or

ADVERTISEMENT

00 votes

Related Articles

Top 20 Happy Easter Cards And Gift Tags To Download For Free
Top Ten Easter Arts And Crafts Activities For Your Kids
Free Easter Coloring Pages And Easter Printables For Your Kids

Related forms

Form 1127 (rev. December 2011) Form 1127 (rev. December 2011) Financial
Form 926 (rev. December 2011) - Return By A U.s. Transferor Of Property To A Foreign Corporation Form 926 (rev. December 2011) - Return By A U.s. Transferor Of Property To A Foreign Corporation Financial
Form 4563 (rev. December 2011) - Exclusion Of Income For Bona Fide Residents Of American Samoa Form 4563 (rev. December 2011) - Exclusion Of Income For Bona Fide Residents Of American Samoa Financial
Form 843 (rev. August 2011) Form 843 (rev. August 2011) Financial
Form 8283 (rev. December 2013) - Noncash Charitable Contributions Form 8283 (rev. December 2013) - Noncash Charitable Contributions Financial
Form 8621 (rev. December 2004) - Return By A Shareholder Of A Passive Foreign Investment Company Or Qualified Electing Fund Form 8621 (rev. December 2004) - Return By A Shareholder Of A Passive Foreign Investment Company Or Qualified Electing Fund Financial
Form 8833 (rev. December 2000) Form 8833 (rev. December 2000) Financial
Form 8825 (rev. December 2010) Form 8825 (rev. December 2010) Financial
Form 8832 (rev. December 1996) Form 8832 (rev. December 1996) Financial
Form 7004 (rev. December 2008) Form 7004 (rev. December 2008) Financial

Related Categories

Parent category: Financial
Download
Go
Page of 2