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Form 5471, Information Return of U.S.

Persons With Respect to Certain Foreign

Where To File

Corporations. The fund may have to file Form

5471 if it meets any of the following conditions:

•

It controls a foreign corporation,

File the fund’s return at the applicable IRS address listed below.

•

It acquires, disposes of, or owns 10% or

more in value or vote of the outstanding stock

If the fund’s principal

And the total assets at the

Use the following Internal

of a foreign corporation, or

business, office, or agency

end of the tax year (Form

Revenue Service Center

•

It had control of a foreign corporation for an

is located in:

1120-RIC, page 1, item D)

address:

uninterrupted period of at least 30 days during

are:

the annual accounting period of the foreign

corporation. See Question 4, Schedule N

Connecticut, Delaware, District

(Form 1120).

of Columbia, Illinois, Indiana,

Form 5472, Information Return of a 25%

Kentucky, Maine, Maryland,

Foreign-Owned U.S. Corporation or a Foreign

Massachusetts, Michigan, New

Less than $10 million

Cincinnati, OH 45999-0012

Corporation Engaged in a U.S. Trade or

Hampshire, New Jersey, New

Business. This form is filed if the fund is 25%

York, North Carolina, Ohio,

or more foreign-owned. See Question 5,

Pennsylvania, Rhode Island,

Schedule K, on page 12.

South Carolina, Vermont,

$10 million or more

Ogden, UT 84201-0012

Form 5498, IRA Contribution Information. Use

Virginia, West Virginia,

this form to report contributions (including

Wisconsin

rollover contributions) to any IRA, including a

SEP, SIMPLE, or Roth IRA and to report Roth

Alabama, Alaska, Arizona,

conversions, IRA recharacterizations, and the

Arkansas, California,

fair market value of the account.

Colorado, Florida, Georgia,

Hawaii, Idaho, Iowa, Kansas,

Form 5498-ESA, Coverdell ESA Contribution

Louisiana, Minnesota,

Information. Use this form to report

contributions (including rollover contributions)

Mississippi, Missouri,

Any amount

Ogden, UT 84201-0012

and the fair market value of a Coverdell

Montana, Nebraska, Nevada,

education savings account (ESA).

New Mexico, North Dakota,

Oklahoma, Oregon, South

Form 5498-MSA, Archer MSA or

Dakota, Tennessee, Texas,

Medicare+Choice MSA Information. Report

contributions to an Archer MSA and the fair

Utah, Washington, Wyoming

market value of an Archer MSA or

Medicare+Choice MSA.

Form 1042-S, Foreign Person’s U.S. Source

more to any one person in the course of its

For more information, see the general and

Income Subject to Withholding; and Form

trade or business during the calendar year.

specific Instructions for Forms 1099, 1098,

1042-T, Annual Summary and Transmittal of

5498, and W-2G.

Form 1099-MSA. Report distributions from an

Forms 1042-S. Use these forms to report and

Archer MSA or Medicare+Choice MSA.

Form 5713, International Boycott Report.

send withheld tax on payments or distributions

Funds that had operations in, or related to,

Form 1099-OID. Report original issue

made to nonresident alien individuals, foreign

certain “boycotting” countries file Form 5713.

discount.

partnerships, or foreign corporations to the

Form 8275, Disclosure Statement, and Form

extent these payments constitute gross income

Form 1099-PATR. Report distributions from

8275-R, Regulation Disclosure Statement.

from sources within the United States (see

cooperatives to their patrons.

These forms are used to disclose items or

sections 861 through 865).

Form 1099-R. Report distributions from

positions taken on a tax return that are not

Also, see sections 1441 and 1442, and

pensions, annuities, retirement or profit-sharing

otherwise adequately disclosed or that are

Pub. 515, Withholding of Tax on Nonresident

plans, any individual retirement arrangements

contrary to Treasury regulations (to avoid parts

Aliens and Foreign Entities.

(IRAs) (including SEPs, SIMPLEs, Roth IRAs

of the accuracy-related penalty or certain

and Coverdell ESAs, Roth conversions and

Form 1096, Annual Summary and Transmittal

preparer penalties).

IRA recharacterizations), or insurance

of U.S. Information Returns. Use Form 1096 to

Form 8281, Information Return for Publicly

contracts.

transmit Forms 1099, 1098, 5498, and W-2G to

Offered Original Issue Discount Instruments.

the Internal Revenue Service.

Form 1099-S. Report gross proceeds from the

Report the issuance of public offerings of debt

sale or exchange of real estate transactions.

Form 1098, Mortgage Interest Statement:

instruments (obligations).

Report the receipt from any individual of $600

Also use these returns to report amounts

Form 8300, Report of Cash Payments Over

or more of mortgage interest (including points)

received as a nominee for another person.

$10,000 Received in a Trade or Business.

in the course of the fund’s trade or business

Report the receipt of more than $10,000 in

Form 2438, Undistributed Capital Gains Tax

and reimbursements of overpaid interest.

cash or foreign currency in one transaction or a

Return. If the fund designates undistributed

Form 1099-A. Report Acquisitions and

series of related transactions.

capital gains under section 852(b)(3)(D), it

abandonments of secured property.

must file this return and pay tax on the gains

Form 8613, Return of Excise Tax on

designated by the 30th day after the end of the

Undistributed Income of Regulated Investment

Form 1099-B. Report proceeds from broker

fund’s tax year. In addition, a copy of Form

and barter exchange transactions.

Companies. If the fund is liable for the 4%

2438 (with Copy A of all Forms 2439) must be

excise tax on undistributed income under

Form 1099-C. Report cancellation of a debt.

attached to Form 1120-RIC when filed.

section 4982 or makes an election under

Form 1099-DIV. Report certain dividends and

section 4982(e)(4), it must file this return for

Form 2439, Notice to Shareholder of

distributions.

the calendar year.

Undistributed Long-Term Capital Gains. If the

Form 1099-INT. Report interest income.

fund filed Form 2438, it must complete Form

Form 8621, Return by a Shareholder of a

2439 for each shareholder for whom it paid tax

Form 1099-LTC. Report certain payments

Passive Foreign Investment Company or

on undistributed capital gains and furnish a

made under a long-term care insurance

Qualified Electing Fund. Use this form to make

copy to the shareholder by the 60th day after

contract, and certain accelerated death

certain elections by shareholders in a passive

the end of the fund’s tax year.

benefits.

foreign investment company and to figure

certain deferred taxes.

Form 3520, Annual Return To Report

Form 1099-MISC. Report miscellaneous

Transactions With Foreign Trusts and Receipt

income (e.g., payments to certain fishing boat

Form 8842, Election To Use Different

crew members; payments to providers of

of Certain Foreign Gifts. Use this form either if

Annualization Periods for Corporate Estimated

the fund received a distribution from a foreign

health and medical services; rent or royalty

Tax. Funds use Form 8842 to elect one of the

trust or if the fund was the grantor of, transferor

payments; and nonemployee compensation,

annualization periods in section 6655(e)(2) to

etc.).

to, or transferor of a foreign trust that existed

figure estimated tax payments under the

during the tax year. See Question 5, Schedule

annualized income installment method.

Note: Every fund must file Form

N (Form 1120).

1099-MISC if it makes payments of rents,

Form 8865, Return of U.S. Persons With

commissions, or other fixed or determinable

Form 5452, Corporate Report of Nondividend

Respect To Certain Foreign Partnerships. A

income (see section 6041) totaling $600 or

Distributions.

fund may have to file Form 8865 if it:

-3-

Instructions For Form 1120-Ric - U.s. Income Tax Return For Regulated Investment Companies - 2003 Page 3

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