Form 8848 - Consent To Extend The Time To Assess The Branch Profits Tax Under Regulations Sections 1.884-2(A) And (C) Page 2
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Form 8848 (Rev. 6-2002)
Page
Instructions
Signature
Form 8848 must be signed by the person authorized to sign
Who Must File
the income tax returns for the corporation (including an agent
● A foreign corporation must file Form 8848 if it has
authorized to do so under a general or specific power of
completely terminated all of its U.S. trade or business
attorney). If an agent signs for the corporation, include a
according to Temporary Regulations section 1.884-2T(a)
copy of the power of attorney with Form 8848.
during the tax year.
● A domestic transferee corporation must file Form 8848 if
Paperwork Reduction Act Notice. We ask for the
U.S. assets have been transferred to it from a foreign
information on this form to carry out the Internal Revenue
corporation in a transaction described in section 381(a), if the
laws of the United States. You are required to give us the
foreign corporation was engaged (or deemed engaged) in the
information. We need it to ensure that you are complying
conduct of a U.S. trade or business immediately prior to the
with these laws and to allow us to figure and collect the right
section 381(a) transaction. See Regulations section
amount of tax.
1.884-2(c) and Temporary Regulations section 1.884-2T(c).
You are not required to provide the information requested
on a form that is subject to the Paperwork Reduction Act
When To File
unless the form displays a valid OMB control number. Books
or records relating to a form or its instructions must be
Form 8848 must be filed on or before the due date (including
retained as long as their contents may become material in
extensions) prescribed for filing the corporation’s income tax
the administration of any Internal Revenue law. Generally, tax
return. Attach Form 8848 to the corporation’s return for the
returns and return information are confidential, as required by
tax year during which the complete termination or section
section 6103.
381(a) transaction occurred.
The time needed to complete and file this form will vary
If the corporation timely filed its return for the tax year
depending on individual circumstances. The estimated
during which the complete termination or section 381(a)
average time is:
transaction occurred without executing a consent to extend
the time to assess the branch profits tax under Regulations
Recordkeeping
3 hr., 35 min.
sections 1.884-2(a) and (c), the corporation may still execute
Learning about the law or the form
1 hr.
the consent by filing an amended return within 6 months of
the due date of the original return (excluding extensions).
Preparing and sending the form to the IRS
1 hr., 6 min.
Attach Form 8848 to the amended return and write “Filed
If you have comments concerning the accuracy of these
pursuant to section 301.9100-2” at the top of Form 8848.
time estimates or suggestions for making this form simpler,
File the amended return at the same address the original
we would be happy to hear from you. See the instructions
return was filed.
for the tax return with which this form is filed.
8848
Form
(Rev. 6-2002)
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