IRS · Official form

Form 851, Affiliations Schedule

Form 851 lists every corporation in an affiliated group that files a consolidated income tax return. Fill in the official IRS PDF below and download it.

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What is 851?

Form 851, Affiliations Schedule, is filed by the common parent corporation of an affiliated group along with the group’s consolidated Form 1120. It identifies the parent and each subsidiary, reports each member’s overpayment credits, estimated tax payments, and tax deposits, and provides the stock ownership details that show each subsidiary qualifies as a member of the group.

The schedule walks through voting power and value of stock held, changes in stock holdings during the year, and questions about each member’s activity. The IRS uses it to verify that the corporations included in the consolidated return actually meet the affiliation requirements.

Who files 851?

The common parent corporation of an affiliated group filing a consolidated income tax return
Parent companies reporting estimated tax payments and deposits made by each group member
Groups adding or removing subsidiaries during the year, which must be reflected in the stock information
Corporations verifying that each listed subsidiary meets the stock ownership tests for consolidation

How to fill out 851

Enter the common parent’s name, address, and EIN, then list each subsidiary with its own EIN and address.
Report each corporation’s overpayment credits, estimated tax payments, and deposits in Part I.
Complete the principal business activity and stock holding details for every subsidiary in Part II.
Answer the questions about changes in stock ownership during the tax year in the later parts.
Download the finished PDF and attach it to the group’s consolidated Form 1120 when the return is filed.

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Page 1 120 fields

Page 2 78 fields

Page 2. Part 3. Changes in Stock Holdings During the Tax Year. Entry 1. Corporation Number.

Entry 1. Name of corporation.

Entry 1. Shareholder of Corporation Number.

Entry 1. Date of transaction.

Entry 1. (a) Changes. Number of shares acquired.

Entry 1. (a) Changes. Number of shares disposed of.

Entry 1. (b) Shares held after changes described in column (a). Percentage of voting power.

Entry 1. (b) Shares held after changes described in column (a). Percentage of value.

Entry 2. Corporation Number.

Entry 2. Name of corporation.

Entry 2. Shareholder of Corporation Number.

Entry 2. Date of transaction.

Entry 2. (a). Number of shares acquired.

Entry 2. (a). Number of shares disposed of.

Entry 2. (b). Percentage of voting power.

Entry 2. (b). Percentage of value.

Entry 3. Corporation Number.

Entry 3. Name of corporation.

Entry 3. Shareholder of Corporation Number.

Entry 3. Date of transaction.

Entry 3. (a). Number of shares acquired.

Entry 3. (a). Number of shares disposed of.

Entry 3. (b). Percentage of voting power.

Entry 3. (b). Percentage of value.

Entry 4. Corporation Number.

Entry 4. Name of corporation.

Entry 4. Shareholder of Corporation Number.

Entry 4. Date of transaction.

Entry 4. (a). Number of shares acquired.

Entry 4. (a). Number of shares disposed of.

Entry 4. (b). Percentage of voting power.

Entry 4. (b). Percentage of value.

Entry 5. Corporation Number.

Entry 5. Name of corporation.

Entry 5. Shareholder of Corporation Number.

Entry 5. Date of transaction.

Entry 5. (a). Number of shares acquired.

Entry 5. (a). Number of shares disposed of.

Entry 5. (b). Percentage of voting power.

Entry 5. (b). Percentage of value.

Entry 6. Corporation Number.

Entry 6. Name of corporation.

Entry 6. Shareholder of Corporation Number.

Entry 6. Date of transaction.

Entry 6. (a). Number of shares acquired.

Entry 6. (a). Number of shares disposed of.

Entry 6. (b). Percentage of voting power.

Entry 6. (b). Percentage of value.

Entry 7. Corporation Number.

Entry 7. Name of corporation.

Entry 7. Shareholder of Corporation Number.

Entry 7. Date of transaction.

Entry 7. (a). Number of shares acquired.

Entry 7. (a). Number of shares disposed of.

Entry 7. (b). Percentage of voting power.

Entry 7. (b). Percentage of value.

Entry 8. Corporation Number.

Entry 8. Name of corporation.

Entry 8. Shareholder of Corporation Number.

Entry 8. Date of transaction.

Entry 8. (a). Number of shares acquired.

Entry 8. (a). Number of shares disposed of.

Entry 8. (b). Percentage of voting power.

Entry 8. (b). Percentage of value.

If any transaction listed above caused a transfer of a share of subsidiary stock (defined to include dispositions and deconsolidations),

Line (c). No.

Did any share of subsidiary stock become worthless within the meaning of section 165 (taking into account the provisions of Regulations

Line (d). No.

If the equitable owners of any capital stock shown above were other than the holders of record, provide details of the the changes. Entry

Line (e). Entry line 2 of 5.

Line (e). Entry line 3 of 5.

Line (e). Entry line 4 of 5.

Line (e). Entry line 5 of 5.

If additional stock was issued, or if any stock was retired during the year, list the dates and amounts of these transactions. Entry line 1

Line (f). Entry line 2 of 5.

Line (f). Entry line 3 of 5.

Line (f). Entry line 4 of 5.

Line (f). Entry line 5 of 5.

Page 3 58 fields

If "Yes," enter the name of the corporation and list and describe each class of stock. Yes.

Line 1. No.

Line 1. Entry 1. Corporation Number.

Line 1. Entry 1. Name of corporation.

Line 1. Entry 1. Class of stock.

Line 1. Entry 2. Corporation Number.

Line 1. Entry 2. Name of corporation.

Line 1. Entry 2. Class of stock.

Line 1. Entry 3. Corporation Number.

Line 1. Entry 3. Name of corporation.

Line 1. Entry 3. Class of stock.

Line 1. Entry 4. Corporation Number.

Line 1. Entry 4. Name of corporation.

Line 1. Entry 4. Class of stock.

If "Yes," enter the name of the corporation(s) and explain the circumstances. Yes.

Line 2. No.

Line 2. Entry 1. Corporation Number.

Line 2. Entry 1. Name of corporation.

Line 2. Entry 1. Explanation.

Line 2. Entry 2. Corporation Number.

Line 2. Entry 2. Name of corporation.

Line 2. Entry 2. Explanation.

Line 2. Entry 3. Corporation Number.

Line 2. Entry 3. Name of corporation.

Line 2. Entry 3. Explanation.

Line 2. Entry 4. Corporation Number.

Line 2. Entry 4. Name of corporation.

Line 2. Entry 4. Explanation.

If "Yes," enter the name of the corporation and see the instructions for the percentages to enter in columns (a), (b), and (c). Yes.

Line 3. No.

Line 3. Entry 1. Corporation Number.

Line 3. Entry 1. Name of corporation.

Line 3. Entry 1. (a) Percentage of value.

Line 3. Entry 1. (b) Percentage of outstanding voting stock.

Line 3. Entry 1. (c) Percentage of voting power.

Line 3. Entry 2. Corporation Number.

Line 3. Entry 2. Name of corporation.

Line 3. Entry 2. (a).

Line 3. Entry 2. (b).

Line 3. Entry 2. (c).

Line 3. Entry 3. Corporation Number.

Line 3. Entry 3. Name of corporation.

Line 3. Entry 3. (a).

Line 3. Entry 3. (b).

Line 3. Entry 3. (c).

Line 3. Entry 4. Corporation Number.

Line 3. Entry 4. Name of corporation.

Line 3. Entry 4. (a).

Line 3. Entry 4. (b).

Line 3. Entry 4. (c).

Line 3. Entry 1. Corporation Number.

Line 3. Entry 1. (d) Provide a description of any arrangement.

Line 3. Entry 2. Corporation Number.

Line 3. Entry 2. (d).

Line 3. Entry 3. Corporation Number.

Line 3. Entry 3. (d).

Line 3. Entry 4. Corporation Number.

Line 3. Entry 4. (d).

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Frequently asked questions

Who signs and files Form 851?

The common parent files it as part of the consolidated return. It is attached to the group’s Form 1120 rather than filed on its own.

Does every subsidiary need its own entry?

Yes. Each member of the affiliated group is listed separately with its EIN, activity, and stock information, and new members generally also file Form 1122 consenting to be included in the consolidated return.

What happens if a subsidiary leaves the group mid-year?

The stock ownership sections capture changes during the year. Report the details of the change as the form and its instructions require so the IRS can see when affiliation began or ended.

Form 851, Affiliations Schedule

What is 851?

Who files 851?

How to fill out 851

Quick fill 851 on this page

Frequently asked questions

Related forms

Form 1120, U.S. Corporation Income Tax Return

Form 1122, Authorization and Consent of Subsidiary Corporation to Be Included in a Consolidated Income Tax Return

Schedule M-3 (Form 1120), Net Income (Loss) Reconciliation for Corporations With Total Assets of $10 Million or More