Accumulated Earnings and Profits (E&P)
SCHEDULE J
(Form 5471)
of Controlled Foreign Corporation
OMB No. 1545-0704
(Rev. December 2012)
Information about Schedule J (Form 5471) and its instructions is at
▶
Department of the Treasury
Attach to Form 5471.
Internal Revenue Service
▶
Name of person filing Form 5471
Identifying number
Name of foreign corporation
EIN (if any)
Reference ID number (see instructions)
(c) Previously Taxed E&P (see instructions)
(a) Post-1986
(b) Pre-1987 E&P
(d) Total Section
(sections 959(c)(1) and (2) balances)
Important: Enter amounts in
Undistributed Earnings
Not Previously Taxed
964(a) E&P
functional currency.
(post-86 section
(pre-87 section
(combine columns
(i) Earnings Invested in
(ii) Earnings Invested in
(iii) Subpart F Income
959(c)(3) balance)
959(c)(3) balance)
(a), (b), and (c))
U.S. Property
Excess Passive Assets
1
Balance at beginning of year
2a Current year E&P
b Current year deficit in E&P
3
Total current and accumulated
E&P not previously taxed (line 1
plus line 2a or line 1 minus line 2b)
4
Amounts included under section 951(a)
or reclassified under section 959(c) in
current year
5a Actual distributions or reclassifications
of previously taxed E&P
b Actual distributions of nonpreviously
taxed E&P
6a Balance of previously taxed E&P at
end of year (line 1 plus line 4, minus
line 5a)
b Balance of E&P not previously taxed at
end of year (line 3 minus line 4, minus
line 5b
7
Balance at end of year. (Enter amount
from line 6a or line 6b, whichever is
applicable.)
For Paperwork Reduction Act Notice, see the Instructions for Form 5471.
Schedule J (Form 5471) (Rev. 12-2012)
Cat. No. 21111K