Part I—Identification of Filer
If the return and Form 8975 that you are amending were
filed electronically with the IRS, then the amended return and
Use Part I to provide your identifying information.
Form 8975 should be filed electronically with the IRS in order
to ensure timely automatic exchange of the information on
Line 1a. Enter your complete legal name.
Form 8975 and Schedules A (Form 8975).
Line 1b. You are the reporting entity. Enter the code for your
Where To File
reporting role. The reporting role indicates whether you are
filing as the ultimate parent entity of your group (enter code:
While most entities will be electronically filing their country-by
ULT) or if you are filing because you were designated by a
country reports, some filers will not be able to file
U.S. territory ultimate parent entity to file on its behalf (enter
electronically. This includes those filing Form 1120-REIT,
code: SUR).
Form 990-T, filers of Form 1120-PC and 1120-L that are filing
as parent entities, and filers of Form 1041 that choose not to
Line 1c. Enter your employer identification number (EIN).
or are not required to file electronically. These filers should
Lines 2 and 3a through 3c. Enter your legal address.
use the mailing addresses provided for the applicable
Include the suite, room, or other unit number after the street
income tax return. The Form 8975 and Schedules A (Form
address. If the post office does not deliver mail to the street
8975) must be attached to the applicable paper tax return.
address and you have a P.O. box, show the box number
Paper-filed returns. If filing on paper only, the IRS requests
instead.
that you also mail a copy of page 1 of Form 8975 to Ogden.
Foreign address. Follow the country's practice for
Mailing a copy of page 1 of Form 8975 will notify the IRS that
entering the postal code, if any. Do not abbreviate the
you have filed Form 8975 and Schedules A (Form 8975) with
country name.
a paper return and will assist the IRS in identifying paper
Part II—Additional Information
returns that have Form 8975 and Schedules A (Form 8975)
attached. Mail to the following address:
You can enter additional information related to your group,
such as a narrative description of the overall business
Internal Revenue Service
operations and structure of your group or an overall
P.O. Box 9941
assumption or convention that you used which might have an
Mailstop 4912
effect on your report. Any financial amounts entered in Part II
Ogden, UT 84401
must be stated in U.S. dollars. You will have an opportunity to
enter specific information regarding financial information and
Private delivery services (PDS). PDS cannot deliver
constituent entities in each tax jurisdiction on the appropriate
items to P.O. boxes. If you are using a private delivery
Schedule A (Form 8975).
service to mail page 1 of Form 8975 to Ogden, go to
IRS.gov/
If the additional information you choose to enter in Part II
PDSstreetAddresses
for the mailing address.
will not fit in the allotted space, complete as many additional
Record Maintenance
page 2, Part II, Additional Information sections as you need,
and submit these additional page(s) with Form 8975.
You are required to maintain records to support the
information provided on Form 8975 and Schedules A (Form
Specific Instructions for Schedule A
8975). However, you are not required to create and maintain
records that reconcile the amounts provided on Form 8975
(Form 8975)
and Schedules A (Form 8975) with the income tax returns of
You must file a separate Schedule A (Form 8975) for each
any tax jurisdiction or your applicable financial statements.
tax jurisdiction in which your group has one or more
Penalties for Failure To File
constituent entities resident. If you have any constituent
entities in your group that do not have a tax jurisdiction of
Penalties under section 6038(b) may apply for failure to
residence (that is, the constituent entity is “stateless”), then
report the information required on this form.
you also must fill out a Schedule A (Form 8975) providing the
information for each constituent entity that is stateless,
Specific Instructions for Form
reporting the financial and employee information in the
8975
aggregate with respect to those stateless constituent entities,
and indicating that there is no tax jurisdiction by providing the
appropriate “stateless” code. See Tax jurisdiction under Part
There are two parts to Form 8975. You must complete the
I–Tax Jurisdiction Information, later.
information at the top of the form regarding reporting period
and Part I. Completing Part II is optional.
The financial amounts furnished should be based on
applicable financial statements, books and records
At the top of Form 8975, enter the reporting period for which
maintained with respect to the constituent entities, regulatory
you are filing.
financial statements, or records used for tax reporting or
internal management control purposes for an annual period
If filing an amended report (see Amended Form 8975,
of each constituent entity ending with or within the reporting
above), check the amended report box.
period.
Enter the number of Schedules A (Form 8975) attached to
At the top of each Schedule A (Form 8975), enter the
Form 8975. You must attach at least one Schedule A (Form
reporting period, your name, and EIN. These should match
8975) to your Form 8975 for each tax jurisdiction in which
the information entered on Form 8975.
your group operates, including the United States. Therefore,
you will file a separate Schedule A (Form 8975) for at least
If a constituent entity in your group is the owner of another
two tax jurisdictions. Also, you must file a Schedule A (Form
constituent entity in your group that is stateless, then the
8975) to report stateless entities, if any, and their information.
owner's share of such stateless entity's revenues and profits
-3-
Instructions for Form 8975 (June 2017)