Instructions For Form 8975 And Schedule A (Form 8975) - Country-By-Country Report (Page 3 of 6) in pdf

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)

Instructions For Form 8975 And Schedule A (Form 8975) - Country-By-Country Report Page 3

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