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Addresses

line 1b(2). If applicable, enter the

Include the name, address, identifying

reference ID number you have assigned to

number, and tax year of the U.S. person

Use the following instructions to complete

the foreign disregarded entity identified on

filing Form 8858 (see definition, earlier).

lines 1a, 2a, 2b, 3a, 4a, and the entry

line 1a.

Include the annual accounting period of

spaces at the top of page 1 of the form for

the dormant FDE (below the title of the

the filer's address.

A "reference ID number" is a number

form) and complete items 1a through 1e

established by or on behalf of the U.S.

U.S. Addresses. Include the suite, room,

and 1g.

person identified at the top of page 1 of

or other unit number after the street

Complete items 3a through 3d, if

the form that is assigned to a foreign

address. If the Post Office does not deliver

applicable.

disregarded entity with respect to which

mail to the street address and the U.S.

Complete items 4a through 4c, if

Form 8858 reporting is required. These

person has a P.O. box, show the box

applicable.

numbers are used to uniquely identify the

number instead.

foreign disregarded entity in order to keep

File this summary return in the manner

Foreign Addresses. Enter the

track of the foreign disregarded entity from

described in When and Where To File,

information in the following order: city,

tax year to tax year.

earlier.

province or state, and country. Follow the

The reference ID number must meet

country's practice for entering the postal

Specific Instructions

the requirements set forth below.

code, if any. Do not abbreviate the country

name. However, if you are filing Form

Note. Because reference ID numbers are

8858 electronically, enter a valid country

Important: If the information required in a

established by or on behalf of the U.S.

code posted on the IRS website

given section exceeds the space provided

person filing Form 8858, there is no need

instead of the

within that section, do not write “see

to apply to the IRS to request a reference

country name.

attached” in the section and then attach all

ID number or for permission to use these

of the information on additional sheets.

Identifying Numbers

numbers.

Instead, complete all entry spaces in the

Use the following instruction to complete

Requirements

section and attach the remaining

lines 1b, 3c, 4c, and the entry space at the

information on additional sheets. The

The reference ID number that is entered in

top of page 1 of the form for the filer's

additional sheets must conform with the

item 1b(2) must be alphanumeric and no

identifying number. The identifying

IRS version of that section.

special characters or spaces are

number of an individual is his or her social

permitted. The length of a given reference

security number (SSN). The identifying

Identifying Information

ID number is limited to 50 characters.

number of all others is their employer

identification number (EIN).

Annual Accounting Period

The same reference ID number must

be used consistently from tax year to tax

Enter, in the space provided below the title

If a U.S. corporation is the U.S. person

year with respect to a given foreign

of Form 8858, the annual accounting

filing Form 8858 and is a member of a

disregarded entity or tax owner. If for any

period of the FDE for which you are

consolidated group, see Person Filing

reason a reference ID number falls out of

furnishing information. The annual

This Return, earlier.

use (for example, the foreign disregarded

accounting period of an FDE is the annual

entity or tax owner no longer exists due to

Functional Currency

accounting period or taxable year of the

disposition or liquidation), the reference ID

tax owner. Therefore, in the case of a U.S.

Use the following instruction to complete

number used for that foreign disregarded

tax owner, the annual accounting period of

lines 1i, 3e, and 4d.

entity or tax owner cannot be used again

the FDE is the taxable year of the U.S. tax

for another foreign disregarded entity or

Enter the entity's functional currency.

owner; and in the case of a CFC or CFP

tax owner for purposes of Form 8858

that is a tax owner, the annual accounting

See sections 985 and 989, and

reporting.

period of the FDE is the annual accounting

Regulations sections 1.985-1(a) through

period of the CFC or CFP.

There are some situations that warrant

correlation of a new reference ID number

determining the functional currency of a

with a previous reference ID number when

Person Filing This Return

qualified business unit (QBU) and the

assigning a new reference ID number to a

definition of a QBU.

In the spaces provided at the top of page 1

foreign disregarded entity or tax owner

of Form 8858, provide the identifying

Hyperinflationary exception. An entity

partnership. For example:

information for the U.S. person filing Form

that otherwise would be required to use a

In the case of a merger or acquisition, a

8858 (see definition, earlier).

hyperinflationary currency as its functional

Form 8858 filer must use a reference ID

currency must use the U.S. dollar as its

number which correlates the previous

If a U.S. corporation is the U.S. person

functional currency and compute income

reference ID number with the new

filing Form 8858 and is a member of a

or loss or earnings and profits using the

reference ID number assigned to the

consolidated group, list the common

U.S. dollar approximate separate

foreign disregarded entity or tax owner.

parent as the person filing the return and

transactions method of accounting

In the case of a foreign disregarded

enter its identifying information in the

(DASTM) under the special rules of

entity that has made an entity

spaces provided at the top of page 1 of

Regulations section 1.985-3. See

classification election on Form 8832,

the form.

Regulations section 1.985-1(b)(2).

Regulations section 301.6109-1(b)(2)(v)

Name Change

requires the foreign disregarded entity to

Line 1b(2)—Reference ID

obtain an EIN in order to make the entity

If the name of the person filing the return,

Number

classification election on Form 8832. For

the tax owner, the direct owner, or the

A reference ID number (defined below) is

the first year that the foreign disregarded

FDE whose activities are being reported

required on line 1b(2) only in cases where

entity files Form 8858 after making an

changed within the past 3 years, show the

no EIN was entered on line 1b(1) for the

entity classification on Form 8832, the

prior name(s) in parentheses after the

foreign disregarded entity. However, filers

foreign disregarded entity is required to

current name.

are permitted to enter both an EIN on

enter the new EIN on line 1b(1) of Form

line 1b(1) and a reference ID number on

8858 and the old reference ID number on

Instructions for Form 8858 (Rev. 122012)

Instructions For Form 8858 - Information Return Of U.s. Persons With Respect To Foreign Disregarded Entities - 2012 Page 3

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