Statements (35)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:appliesTo |
Controlled Foreign Corporations
U.S. persons with certain foreign corporation interests |
| gptkbp:broadcastOn |
gptkb:Schedule_I
gptkb:Schedule_J gptkb:Schedule_M gptkb:Schedule_O gptkb:Schedule_E Schedule G Schedule P |
| gptkbp:categoryOfFiler |
Category 5
Category 3 Category 4 Category 1 Category 2 |
| gptkbp:filingDeadline |
same as taxpayer's income tax return
|
| gptkbp:filingMethod |
annually
attached to Form 1040 or Form 1120 |
| gptkbp:firstIssueDate |
1970s
|
| https://www.w3.org/2000/01/rdf-schema#label |
Form 5471
|
| gptkbp:issuedBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:language |
English
|
| gptkbp:officialWebsite |
https://www.irs.gov/forms-pubs/about-form-5471
|
| gptkbp:penalty |
$10,000 per form
|
| gptkbp:publicLawNumber |
5471
|
| gptkbp:relatedTo |
gptkb:Form_5472
Form 8865 Internal Revenue Code Section 6038 |
| gptkbp:requires |
U.S. citizens who are officers, directors, or shareholders in certain foreign corporations
|
| gptkbp:subject |
information reporting requirements
substantial compliance rules |
| gptkbp:usedFor |
reporting ownership in certain foreign corporations
|
| gptkbp:bfsParent |
gptkb:US_Taxation_of_International_Income
gptkb:Subpart_F_income |
| gptkbp:bfsLayer |
7
|