IRS · Official form

Form 8858, Information Return of U.S. Persons With Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs)

Form 8858 is the information return for U.S. taxpayers who operate abroad through a foreign disregarded entity or a foreign branch. Fill in the official IRS PDF below and download it to attach to your return.

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What is 8858?

Form 8858 satisfies the reporting rules of sections 6011, 6012, 6031, and 6038 for U.S. persons that own a foreign disregarded entity (FDE) or operate a foreign branch (FB), directly or, in certain cases, indirectly or constructively through a controlled foreign corporation or a controlled foreign partnership. A single-owner foreign LLC that is disregarded for U.S. tax purposes is a typical FDE.

The form collects identifying information about the entity or branch, an income statement and balance sheet in the entity’s functional currency, exchange rate data, and details on transfers and taxes. Depending on the filer, Schedule M reporting related-party transactions may also be required. It attaches to the filer’s income tax or information return, and the penalties for not filing parallel other international information returns, so completeness matters.

Who files 8858?

U.S. individuals and businesses that directly own a foreign disregarded entity, such as a wholly owned foreign LLC
U.S. persons operating a foreign branch, including certain self-employed people doing business abroad
Filers of Form 5471 or Form 8865 whose controlled foreign corporation or partnership owns an FDE or FB
U.S. tax owners required to attach Form 8858 to an income tax, partnership, or corporate return

How to fill out 8858

Identify the filer and the foreign disregarded entity or branch, including its country of organization, functional currency, and the dates covered.
Complete the income statement in Schedule C using the entity’s functional currency and translate it as the instructions direct.
Fill in the balance sheet on Schedule F and the other schedules that apply to your situation, such as taxes paid and current earnings.
Complete Schedule M for transactions between the FDE or FB and the filer or related parties, if your filing category requires it.
Download the completed PDF and attach it to your income tax return or to the Form 5471 or 8865 it accompanies, filed by that return’s due date.

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Page 1 43 fields

beginning

, 20. 2-digit year. , 20

, and ending

, 20. 2-digit year. , 20

Name of person filing this return

Filer’s identifying number

Number, street, and room or suite no. (or P.O. box number if mail is not delivered to street address)

City or town, state, and ZIP code

Filer’s tax year beginning

, 20. 2-digit year. , 20

, and ending

, 20. 2-digit year. , 20

FDE of a U.S. person

FDE of a controlled foreign corporation (CFC)

FDE of a controlled foreign partnership

FB of a U.S. person

FB of a CFC

FB of a controlled foreign partnership

Initial Form 8858

Final Form 8858

1a Name and address of FDE or FB

b(1) U.S. identifying number, if any

b(2) Reference ID number (see instructions)

c For FDE, country(ies) under whose laws organized and entity type under local tax law

d Date(s) of organization

e Effective date as FDE

f If benefits under a U.S. tax treaty were claimed with respect to income of the FDE or FB, enter the treaty and article number.

g Country in which principal business activity is conducted

h Principal business activity code number

i Principal business activity

j Functional currency

a Name, address, and identifying number of branch office or agent (if any) in the United States

b Name and address (including corporate department, if applicable) of person(s) with custody of the books and records of the FDE or FB, and

a Name and address

b Annual accounting period covered by the return (see instructions)

c(1) U.S. identifying number, if any

c(2) Reference ID number (see instructions)

d Country under whose laws organized

e Functional currency

a Name and address

b Country under whose laws organized

c U.S. identifying number, if any

d Functional currency

Page 2 59 fields

Page 3 36 fields

Page 4 47 fields

1. Current year net income (loss) per foreign books of account.

2. Total net additions.

3. Total net subtractions.

4. Current earnings and profits (or taxable income—see instructions) (line 1 plus line 2 minus line 3).

5. D A S T M gain (loss) (if applicable).

6. Combine lines 4 and 5.

7. Current earnings and profits (or taxable income) in U.S. dollars (line 6 translated at the average exchange rate determined under

Exchange rate used for line 7

1. Were any assets of an F B (including an F B that is an F D E) transferred to a foreign corporation? If “Yes,” go to line 2. Yes.

1. If “No,” stop here. No.

2. Was the transferor a domestic corporation that transferred substantially all of the assets of an F B (including an F B that is an F D E)

2. If “No,” stop here. No.

3. Immediately after the transfer, was the domestic corporation a U.S. shareholder with respect to the transferee foreign corporation? If

3. If “No,” stop here. No.

4. Enter the transferred loss amount included in gross income as required under section 91. See instructions.

Schedule J. Income Taxes Paid or Accrued (see instructions). Row: 1. Column: (a) Country or territory.

Row: 1. Column: Foreign Income Taxes (b) Foreign tax year (Y Y Y Y - M M - D D).

Row: 1. Column: Foreign Income Taxes (c) Foreign currency.

Row: 1. Column: Foreign Income Taxes (d) Conversion rate.

Row: 1. Column: Foreign Income Taxes (e) U.S. dollars.

Row: 1. Column: Foreign Tax Credit Separate Categories (f) Foreign branch.

Row: 1. Column: Foreign Tax Credit Separate Categories (g) Passive.

Row: 1. Column: Foreign Tax Credit Separate Categories (h) General.

Row: 1. Column: Foreign Tax Credit Separate Categories (i) Other.

Row: 2. Column: (a) Country or territory.

Row: 2. Column: Foreign Income Taxes (b) Foreign tax year (Y Y Y Y - M M - D D).

Row: 2. Column: Foreign Income Taxes (c) Foreign currency.

Row: 2. Column: Foreign Income Taxes (d) Conversion rate.

Row: 2. Column: Foreign Income Taxes (e) U.S. dollars.

Row: 2. Column: Foreign Tax Credit Separate Categories (f) Foreign branch.

Row: 2. Column: Foreign Tax Credit Separate Categories (g) Passive.

Row: 2. Column: Foreign Tax Credit Separate Categories (h) General.

Row: 2. Column: Foreign Tax Credit Separate Categories (i) Other.

Row: 3. Column: (a) Country or territory.

Row: 3. Column: Foreign Income Taxes (b) Foreign tax year (Y Y Y Y - M M - D D).

Row: 3. Column: Foreign Income Taxes (c) Foreign currency.

Row: 3. Column: Foreign Income Taxes (d) Conversion rate.

Row: 3. Column: Foreign Income Taxes (e) U.S. dollars.

Row: 3. Column: Foreign Tax Credit Separate Categories (f) Foreign branch.

Row: 3. Column: Foreign Tax Credit Separate Categories (g) Passive.

Row: 3. Column: Foreign Tax Credit Separate Categories (h) General.

Row: 3. Column: Foreign Tax Credit Separate Categories (i) Other.

Row: Totals. Column: Foreign Income Taxes (e) U.S. dollars.

Row: Totals. Column: Foreign Tax Credit Separate Categories (f) Foreign branch.

Row: Totals. Column: Foreign Tax Credit Separate Categories (g) Passive.

Row: Totals. Column: Foreign Tax Credit Separate Categories (h) General.

Row: Totals. Column: Foreign Tax Credit Separate Categories (i) Other.

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Frequently asked questions

Do I need Form 8858 for my single-owner foreign LLC?

If the LLC is disregarded for U.S. tax purposes and you are a U.S. person, generally yes. The form attaches to your annual return even if the entity had little activity; check the instructions for the filing categories.

What counts as a foreign branch?

Broadly, a business operation carried on outside the United States that would be a qualified business unit, including certain foreign activities of self-employed individuals. The instructions define it in detail, and branch filers complete the same form as FDE owners.

What are the penalties for not filing?

Failure to file a required Form 8858 can trigger a monetary penalty per entity per year and a reduction in foreign tax credits, with more added if the failure continues after IRS notice. Reasonable cause relief may be available; see the instructions.

Form 8858, Information Return of U.S. Persons With Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs)

What is 8858?

Who files 8858?

How to fill out 8858

Quick fill 8858 on this page

Frequently asked questions

Related forms

Form 5471, Information Return of U.S. Persons With Respect to Certain Foreign Corporations

Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships

Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation