Schedule N (Form 1120) - Foreign Operations Of U.s. Corporations - 2012

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SCHEDULE N
Foreign Operations of U.S. Corporations
OMB No. 1545-0123
(Form 1120)
2012
Attach to Form 1120, 1120-C, 1120-IC-DISC, 1120-L, 1120-PC, 1120-REIT, 1120-RIC, or 1120S.
Department of the Treasury
Information about Schedule N (Form 1120) and its instructions is available at
Internal Revenue Service
Employer identification number (EIN)
Name
Foreign Operations Information
Yes No
1a During the tax year, did the corporation own (directly or indirectly) any foreign entity that was disregarded as an
entity separate from its owner under Regulations sections 301.7701-2 and 301.7701-3 (see instructions)? .
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If “Yes,” you are generally required to attach Form 8858, Information Return of U.S. Persons With Respect to
Foreign Disregarded Entities, for each foreign disregarded entity (see instructions).
b Enter the number of Forms 8858 attached to the tax return
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2
Enter the number of Forms 8865, Return of U.S. Persons With Respect to Certain Foreign
Partnerships, attached to the corporation’s income tax return
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3
Excluding any partnership for which a Form 8865 is attached to the tax return, did the corporation own at least a
10% interest, directly or indirectly, in any other foreign partnership (including an entity treated as a foreign
partnership under Regulations section 301.7701-2 or 301.7701-3)? .
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If “Yes,” see instructions for required statement.
4a
Was the corporation a U.S. shareholder of any controlled foreign corporation (CFC)? (See sections 951 and 957.)
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If “Yes,” attach Form 5471, Information Return of U.S. Persons With Respect to Certain Foreign Corporations, for
each CFC.
b Enter the number of Forms 5471 attached to the tax return
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5
During the tax year, did the corporation receive a distribution from, or was it the grantor of, or transferor to, a
foreign trust? .
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If “Yes,” the corporation may have to file Form 3520, Annual Return To Report Transactions With Foreign Trusts
and Receipt of Certain Foreign Gifts.
6a At any time during the 2012 calendar year, did the corporation have an interest in or a signature or other authority
over a financial account (such as a bank account, securities account, or other financial account) in a foreign
country? .
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See the instructions for exceptions and filing requirements for Form TD F 90-22.1, Report of Foreign Bank and
Financial Accounts.
b If “Yes,” enter the name of the foreign country .
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7a Is the corporation claiming the extraterritorial income exclusion? .
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If “Yes,” attach a separate Form 8873, Extraterritorial Income Exclusion, for each transaction or group of
transactions.
b Enter the number of Forms 8873 attached to the tax return
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c Enter the total of the amounts from line 52 (extraterritorial income exclusion (net of
disallowed deductions)) of all Forms 8873 attached to the tax return
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$
Instructions
Question 1a
Check the "Yes" box if the corporation is the “tax
Section references are to the Internal Revenue Code unless
owner” (defined below) of a foreign disregarded entity (FDE) or it
otherwise noted.
is required to file Form 5471 or Form 8865 with respect to a
Who Must File
CFC or a CFP that is the tax owner of an FDE.
Corporations that, at any time during the tax year, had assets in
Tax owner of an FDE. The tax owner of an FDE is the person
or operated a business in a foreign country or a U.S. possession
that is treated as owning the assets and liabilities of the FDE for
may have to file Schedule N. If the corporation answers “Yes” to
purposes of U.S. income tax law.
any of the questions above, attach Schedule N and the
A corporation that is the tax owner of an FDE is generally
applicable forms and schedules to the corporation’s income tax
required to attach Form 8858 to its return. However, if the
return.
Exception below applies, the corporation should attach a
statement (described below) in lieu of Form 8858.
For Paperwork Reduction Act Notice, see the Instructions for Form 1120.
Schedule N (Form 1120) 2012
Cat. No. 26294K

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