Schedule N (Form 1120) - Foreign Operations Of U.s. Corporations - 2012 Page 2
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Schedule N (Form 1120) 2012
Page
Exception. In certain cases where a corporation owns an FDE
For more information, see the Instructions for Form 3520.
indirectly or constructively through a foreign entity, the
Note. An owner of a foreign trust must ensure that the trust
corporation may not be required to attach Form 8858. See Who
files an annual information return on Form 3520-A, Annual
Must File in the Instructions for Form 8858.
Information Return of Foreign Trust With a U.S. Owner. For
Statement in lieu of Form 8858. This statement must list the
details, see Form 3520-A.
name, country under whose laws the entity was organized, and
Question 6
EIN (if any) of each applicable FDE.
Check the “Yes” box if either 1 or 2 below applies to the
Question 3
corporation. Otherwise, check the “No” box.
If the corporation owned at least a 10% interest, directly or
1. At any time during the 2012 calendar year, the corporation
indirectly, in any foreign partnership (other than any partnership
had an interest in or signature or other authority over a bank,
for which a Form 8865 is attached to the tax return), attach a
securities, or other financial account in a foreign country (see
statement listing the following information for each foreign
Form TD F 90-22.1) and:
partnership. For this purpose, a foreign partnership includes an
• The combined value of the accounts was more than $10,000
entity treated as a foreign partnership under Regulations section
at any time during the calendar year and
301.7701-2 or 301.7701-3.
• The account was not with a U.S. military banking facility
1. Name and EIN (if any) of the foreign partnership.
operated by a U.S. financial institution.
2. Identify which, if any, of the following forms the foreign
2. The corporation owns more than 50% of the stock in any
partnership filed for its tax year ending with or within the
corporation that would answer “Yes” to item 1 above.
corporation’s tax year: Form 1042, 1065 or 1065-B, or 8804.
If “Yes” is checked for this question:
3. Name of the tax matters partner (if any).
• Enter the name of the foreign country or countries (attach a
4. Beginning and ending dates of the foreign partnership’s
statement if more space is needed) and
tax year.
• File Form TD F 90-22.1 on or before June 30, 2013, with the
Question 5
Department of the Treasury at the address shown on the form.
Because Form TD F 90-22.1 is not a tax form, do not file it with
The corporation may be required to file Form 3520 if:
the corporation’s tax return. You can order Form TD F 90-22.1
• It directly or indirectly transferred money or property to a
by calling 1-800-TAX-FORM (1-800-829-3676) or you can
foreign trust (for this purpose, any U.S. person who created a
download it from the IRS website at IRS.gov.
foreign trust is considered a transferor),
• It is treated as the owner of any part of the assets of a foreign
trust under the grantor trust rules, or
• It received a distribution from a foreign trust.
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