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Instructions for Form 8858

Department of the Treasury

Internal Revenue Service

(Rev. December 2012)

Information Return of U.S. Persons

With Respect To Foreign Disregarded Entities

accounting period. Complete the entire

requirements with respect to both Form

Section references are to the Internal Revenue

Code unless otherwise noted.

Form 8858, but do not complete the

8858 and Form 5471 or Form 8865. If you

separate Schedule M (Form 8858),

and one or more other persons are

Future Developments

Transactions Between Foreign

required to furnish information for the

For the latest information about

Disregarded Entity of a Foreign Tax

same FDE for the same period, this

Owner and the Filer or Other Related

information may be included with or

developments related to Form 8858,

Entities.

attached to, and filed in the same manner

Schedule M (Form 8858), and their

as, the multiple filer information provided

instructions, such as legislation enacted

2. Certain U.S. Persons That Are Re

with respect to the CFC or the CFP. See

after they were published, go to

quired To File Form 5471 With Respect

Multiple filers of same information in the

To a Controlled Foreign Corporation

Form 5471 instructions or Multiple

(CFC) That is a Tax Owner of an FDE

What's New

Category 1 filers in the Form 8865

at any time during the CFC's annual

instructions.

A reference ID number for the foreign

accounting period:

disregarded entity must be entered on

When and Where to File

Category 4 filers of Form 5471.

page 1, line 1b(2), of Form 8858, if no

Complete the entire Form 8858 and the

Form 8858 is due when your income tax

employer identification number (EIN) is

separate Schedule M (Form 8858).

return or information return is due,

entered on line 1b(1). See the instructions

including extensions. If you are the tax

for line 1b(2) for more information.

Category 5 filers of Form 5471.

owner of the FDE, attach Form 8858 and

Line 3c(2) has been added to page 1 of

Complete only the identifying information

the separate Schedule M (Form 8858), if

Form 8858 to request the reference ID

on page 1 of Form 8858 (i.e., everything

required, to your income tax return or

number of the tax owner of the foreign

above Schedule C) and Schedules G and

information return. If you are not the tax

disregarded entity. See the instructions for

H on page 2 of Form 8858. Do not

owner of the FDE, attach Form 8858 to

line 3c(2) for additional information.

complete the separate Schedule M (Form

any Form 5471 or Form 8865 you are filing

Questions 4 through 7, have been

8858).

with respect to the CFC or the CFP that is

added to Schedule G. See the instructions

3. Certain U.S. Persons That Are Re

the tax owner of the FDE.

for more information regarding questions 4

quired To File Form 8865 With Respect

and 5, which relate to dual consolidated

Definitions

To a Controlled Foreign Partnership

losses.

(CFP) That is a Tax Owner of an FDE

Filers of Schedule M (Form 8858) must

U.S. Person

at any time during the CFP's annual

identify the foreign disregarded entity with

accounting period:

A U.S. person is:

a reference ID number, if no EIN is

A citizen or resident alien of the United

provided. Also, the name and U.S.

Category 1 filers of Form 8865.

States (see Pub. 519, U.S. Tax Guide for

identifying number of the tax owner must

Complete the entire Form 8858 and the

be provided. See the instructions for

Aliens, for guidance on determining

separate Schedule M (Form 8858).

Schedule M (Form 8858) for more

resident alien status),

Category 2 filers of Form 8865.

information.

A domestic partnership,

Complete only the identifying information

A domestic corporation,

on page 1 of Form 8858 (i.e., everything

General Instructions

Any estate (other than a foreign estate,

above Schedule C) and Schedules G and

within the meaning of section 7701(a)(31)

H on page 2 of Form 8858. Do not

(A)), and

Purpose of Form

complete the separate Schedule M (Form

Any domestic trust.

8858). You are not required to complete

Form 8858 is used by certain U.S.

A domestic trust is any trust if:

Form 8858 if there is a Category 1 filer of

persons that own a foreign disregarded

Form 8865 that completes the entire Form

1. A court within the United States is

entity (FDE) directly or, in certain

8858 and separate Schedule M (Form

able to exercise primary supervision over

circumstances, indirectly or constructively.

8858) with respect to the FDE.

the administration of the trust and

See U.S. Person Filing Form 8858 below.

2. One or more U.S. persons have the

The form and schedules are used to

Note. Complete a separate Form 8858

authority to control all substantial

satisfy the reporting requirements of

and all applicable schedules for each

decisions of the trust.

sections 6011, 6012, 6031, and 6038, and

FDE.

related regulations.

U.S. Person Filing Form 8858

Exceptions To Filing Form 8858

Who Must File

The U.S. person filing Form 8858 is any

Multiple filers of the same information.

The following U.S. persons that are tax

U.S. person that:

In the case of category 4 or 5 filers of Form

owners of FDEs (see definitions below),

Is the tax owner of an FDE.

5471 or category 1 filers of Form 8865

or that own certain interests in foreign tax

Owns a specified interest in an FDE

who are also required to file Form 8858,

owners of FDEs, must file Form 8858.

indirectly or constructively through a CFC

one person may file Form 8858 and

or a CFP. See items 2 and 3 of Who Must

1. U.S. Persons That Are Tax Owners

Schedule M (Form 8858), if applicable, for

File above for more detailed information.

of FDEs at any time during the U.S.

other persons who have the same filing

person's taxable year or annual

Dec 28, 2012

Cat. No. 38123Q

Instructions For Form 8858 - Information Return Of U.s. Persons With Respect To Foreign Disregarded Entities - 2012

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