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.

identifying information on page 1 of Form 8858 (for example, everything above Schedule C) and Schedules G, H, J, and the separate Schedule M (Form 8858). You are not required to complete Form 8858 if there is a category 1 filer of Form 8865 that completes the entire Form 8858 and separate Schedule M (Form 8858) with respect to the FDE or FB.

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 is due to be filed annually each year that a us person files their U.S. tax return. Therefore, depending on which date the tax return is due and whether the Taxpayer qualifies as a foreign resident and/or files for an extension will determine when Form 8858 is required.

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.

2024年3月2日 · What is Form 8858? Form 8858 is an information return that owners of a foreign disregarded entity and foreign branch must file annually with their U.S. tax returns. Form 8858 is used to disclose ownership of a foreign disregarded entity and foreign branch.

2024年5月11日 · Form 8858: A tax form required by the US government to report information about certain foreign business activities and entities. US persons: This term includes US individuals and corporations, partnerships, and trusts formed in …

2022年10月25日 · What is IRS Form 8858, Information Return of U.S. Persons with Respect to Foreign Disregarded Entities? While this is one of the less common forms, it can still have a big impact on your tax situation.

2025年1月28日 · who needs to file Form 8858, how and when to file it, what happens if you fail to comply, and more... Enjoy! What is Form 8858? Form 8858 is an informational tax form required by the IRS for U.S. persons who own or operate a Foreign Disregarded Entity (FDE) or a …