Table of Contents

• What's New
  • General Instructions
  • Purpose of Form
  • Who Must File
  • When and Where To File
  • Categories of Filers
    • Category 1 Filer
    • Category 2 Filer
    • Category 3 Filer
    • Category 4 Filer
    • Category 5 Filer
    • Exceptions From Filing
  • Additional Filing Requirements
  • Penalties
  • Other Reporting Requirements
    • Computer-Generated Form 5471 and Schedules
    • Dormant Foreign Corporations
    • Treaty-Based Return Positions
    • Section 362(e)(2)(C) Elections
• Specific Instructions
  • Identifying Information
    • Annual Accounting Period
    • Name Change
    • Address
    • Item A—Identifying Number
    • Item B—Category of Filer
    • Item C—Percentage of Voting Stock Owned
    • Item D—Person(s) on Whose Behalf This Information Return Is Filed
    • Items 1f and 1g—Principal Business Activity
    • Item 1h—Functional Currency
  • Schedule B
  • Schedule C
  • Schedule E
    • Exceptions.
  • Schedule F
  • Schedule G
    • Question 1
    • Question 3
  • Schedule H
  • Schedule I
    • Line 1
    • Lines 2 Through 4
    • Line 5
    • Line 6
    • Line 7
    • Line 8
    • Worksheet A
    • Worksheet B
  • Schedule J
    • Column (a)
    • Column (b)
    • Column (c)
    • Column (d)
  • Schedule M
  • Schedule O
    • Part I
    • Part II
• Instructions for Form 5471 - Notices
  • Paperwork Reduction Act Notice.