2025年1月28日 · Form 8858 is used by certain U.S. persons that own a foreign disregarded entity (FDE) directly or, in certain circumstances, indirectly or constructively to satisfy the reporting requirements of sections 6011, 6012, 6031, and 6038, and related regulations.

Form 8858 (Rev. December 2024) Department of the Treasury Internal Revenue Service. Information Return of U.S. Persons With Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs) Go to . www.irs.gov/Form8858. for instructions and the latest information.

Form 8858 is due when your income tax return or information return is due, including extensions. If you are the tax owner of the FDE or operate an FB, attach Form 8858 and the separate Schedule M (Form 8858), if required, to your income tax return or information return.

Form 8858, “Information Return of U.S. Persons With Respect to Foreign Disregarded Entities and Foreign Branches,” is a tax form used by the IRS to collect information about certain foreign companies, or entities, owned by U.S. taxpayers.

Form 8858 for Disregarded Entities (What You Should Know) The Internal Revenue Service has developed several different international information reporting forms that U.S. Taxpayers may have to file to report their foreign assets, accounts, investments, entities, and trusts.

2025年2月11日 · Form 8858 is a tax form that certain US taxpayers with foreign disregarded entities or foreign branches must file. A foreign disregarded entity is a business entity created outside the US that is not recognized as separate from its owner for tax purposes.

2025年3月21日 · Hello Community, Last year was the first time I filed a tax return in US, for 2023 in this case. This return was prepared by Ernst&Young on my behalf. I have several QBU properties abroad and I can see a Form 8858 was filed last year for each of them as 'FB of a US person'. When I print out my...