Transactions Between Foreign Disregarded Entity of a
SCHEDULE M
(Form 8858)
Foreign Tax Owner and the Filer or Other Related Entities
OMB No. 1545-1910
(Rev. December 2012)
Attach to Form 8858.
▶
Department of the Treasury
Internal Revenue Service
Information about Schedule M (Form 8858) and its separate instructions is at
▶
Name of person filing Form 8858
Identifying number
Name of foreign disregarded entity
U.S. identifying number, if any
Reference ID number (see instructions)
DRAFT AS OF
Name of tax owner
U.S. identifying number, if any
Important: Complete a separate Schedule M for each foreign disregarded entity for which the tax owner is a controlled foreign
corporation or controlled foreign partnership. Enter the totals for each type of transaction that occurred during the annual accounting
September 22, 2012
period between the foreign disregarded entity and the persons listed in the applicable columns (b) through (f). All amounts must be
stated in U.S. dollars translated from functional currency at the appropriate exchange rate for the foreign disregarded entity’s tax year
(see instructions).
Enter the relevant functional currency and the exchange rate used throughout this schedule
▶
Column Headings. This schedule contains two sets of column headings. Check the box that identifies the status of the tax owner and
complete lines 1 through 19 with respect to the applicable set of column headings:
(d) Any foreign
DO NOT FILE
Controlled Foreign Partnership
(e) Any U.S. person
(c) Any domestic
corporation or
with a 10% or more
corporation or
partnership
(b) U.S. person filing
direct interest in the
partnership
controlling or
(a) Transactions of
this return
controlled foreign
controlling or
controlled by the
foreign disregarded
partnership (other
controlled by the filer
filer (other than the
entity
than the filer)
tax owner)
(d) Any foreign
(e) 10% or more U.S.
(f) 10% or more U.S.
Controlled Foreign Corporation
(c) Any domestic
corporation or
shareholder of any
shareholder, or other
(b) U.S. person filing
corporation or
partnership controlled
corporation
owner, of any entity
(a) Transactions of
this return
partnership controlled
by the filer (other
controlling the tax
controlling the tax
foreign disregarded
by the filer
than tax owner)
owner
owner
entity
1
Sales of inventory .
.
.
.
2
Sales of property rights .
.
3
Compensation
received
for
certain services
.
.
.
.
4
Commissions received
.
.
5
Rents, royalties, and license
fees received .
.
.
.
.
6
Dividends/Distributions received
7
Interest received .
.
.
.
8
Other
.
.
.
.
.
.
.
9
Add lines 1 through 8 .
.
.
10
Purchases of inventory
.
.
11
Purchases of tangible property
other than inventory .
.
.
12
Purchases of property rights .
13
Compensation paid for certain
services
.
.
.
.
.
.
14
Commissions paid
.
.
.
15
Rents, royalties, and license
fees paid
.
.
.
.
.
.
16
Interest paid
.
.
.
.
.
17
Add lines 10 through 16 .
.
18
Amounts
borrowed
(see
instructions)
.
.
.
.
.
19
Amounts
loaned
(see
instructions)
.
.
.
.
.
For Paperwork Reduction Act Notice, see the Instructions for Form 8858.
Schedule M (Form 8858) (Rev. 12-2012)
Cat. No. 37387C