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March 2021 International Tax Lunch: Foreign Owners of Domestic Corporations and Preparing Form 5472

Foreign Owners of Domestic Corporations and Preparing Form 5472

Form 5472 filing requirements apply to foreign-owned domestic corporations and domestic disregarded entities, as well as foreign corporations engaged in a U.S. trade or business. Complex attribution rules mean that identifying the reporting requirements can be a difficult task, and the penalty risk is high. Learn how to identify when a Form 5472 is required, what types of attribution rules may apply and some of the major issues that need to be reported on Form 5472.

Presenter: Phil Hodgen

Materials: Dropbox