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Federal Transactions Between Foreign Disregarded Entity of a Foreign Tax Owner and the Filer or Other Related Entities
with TurboTaxExtracted from PDF file 2023-federal-8858-schedule-m.pdf, last modified September 2021Transactions Between Foreign Disregarded Entity of a Foreign Tax Owner and the Filer or Other Related Entities
SCHEDULE M (Form 8858) Transactions Between Foreign Disregarded Entity (FDE) or Foreign Branch (FB) and the Filer or Other Related Entities (Rev. September 2021) Department of the Treasury Internal Revenue Service Name of person filing Form 8858 OMB No. 1545-1910 Attach to Form 8858. ▶ Go to www.irs.gov/Form8858 for instructions and the latest information. ▶ Identifying number Name of FDE or FB U.S. identifying number, if any Name of tax owner Reference ID number (see instructions) U.S. identifying number, if any Important: Complete a separate Schedule M for each FDE or FB. Enter the totals for each type of transaction that occurred during the annual accounting period between the FDE or FB and the persons listed in the applicable columns (b) through (f). All amounts must be stated in U.S. dollars translated from functional currency at the appropriate exchange rate for the FDE’s or FB’s tax year. See instructions. Enter the relevant functional currency and the exchange rate used throughout this schedule ▶ Column headings. This schedule contains three sets of column headings. Check the box that identifies the status of the tax owner and complete lines 1 through 21 with respect to the applicable set of column headings. (b) U.S. person filing this return (c) Any domestic corporation or partnership controlling or controlled by the filer (d) Any foreign corporation or partnership controlling or controlled by the filer (other than the tax owner) (e) Any U.S. person with a 10% or more direct interest in the controlled foreign partnership (other than the filer) (b) U.S. person filing this return (c) Any domestic corporation or partnership controlled by the filer (d) Any foreign corporation or partnership controlled by the filer (other than tax owner) (e) 10% or more U.S. shareholder of any corporation controlling the tax owner (b) U.S. person filing this return (other than the tax owner of the FDE or FB) (c) Any domestic corporation or partnership controlled by the filer (other than the tax owner of the FDE or FB) Controlled Foreign Partnership (a) Transactions of FDE or FB Controlled Foreign Corporation (a) Transactions of FDE or FB U.S. Tax Owner (a) Transactions of FDE or FB 1 2 Sales of inventory . . . Sales of property rights . 3 Compensation received for certain services . . . . . . . . 4 Commissions received 5 Rents, royalties, and license fees received . . . . . . . 6 7 8 9 10 Dividends/Distributions received Interest received . . . . . Loan guarantee fees received . Other . . . . . . . . Add lines 1 through 9 . . . . 11 Purchases of inventory 12 Purchases of tangible property other than inventory . . . . 13 Purchases of property rights 14 Compensation paid for certain services . . . . . . . 15 Commissions paid 16 Rents, royalties, and license fees paid . . . . . . . . . 17 18 19 Interest paid . . . . Loan guarantee fees paid Add lines 11 through 18 . . . . . . . 20 Amounts borrowed (see instructions) . . . . . 21 Amounts loaned (see instructions) . . . . . . . . . . . . . (f) 10% or more U.S. shareholder, or other owner, of any entity controlling the tax owner (d) Any foreign (e) Any foreign corporation (including partnership (including its its branches or branches or FDEs) disregarded entities) controlling or controlled controlling or controlled by the filer by the filer . . . . . . . For Paperwork Reduction Act Notice, see the Instructions for Form 8858. Cat. No. 37387C Schedule M (Form 8858) (Rev. 9-2021)
Schedule M (Form 8858) (Rev. September 2021)
More about the Federal 8858 (Schedule M) Corporate Income Tax TY 2023
We last updated the Transactions Between Foreign Disregarded Entity of a Foreign Tax Owner and the Filer or Other Related Entities in February 2024, so this is the latest version of 8858 (Schedule M), fully updated for tax year 2023. You can download or print current or past-year PDFs of 8858 (Schedule M) directly from TaxFormFinder. You can print other Federal tax forms here.
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Form Sources:
The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal 8858 (Schedule M) from the Internal Revenue Service in February 2024.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Federal 8858 (Schedule M)
We have a total of eleven past-year versions of 8858 (Schedule M) in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 8858 (Schedule M)
Schedule M (Form 8858) (Rev. September 2021)
2022 8858 (Schedule M)
Schedule M (Form 8858) (Rev. September 2021)
2021 8858 (Schedule M)
Schedule M (Form 8858) (Rev. September 2021)
2020 8858 (Schedule M)
Schedule M (Form 8858) (Rev. December 2018)
2019 8858 (Schedule M)
Schedule M (Form 8858) (Rev. December 2018)
2018 8858 (Schedule M)
Schedule M (Form 8858) (Rev. December 2018)
2017 8858 (Schedule M)
Form 8858 (Schedule M) (Rev. December 2012)
2016 8858 (Schedule M)
Form 8858 (Schedule M) (Rev. December 2012)
2015 8858 (Schedule M)
Form 8858 (Schedule M) (Rev. December 2012)
2012 8858 (Schedule M)
Form 8858 (Schedule M) (Rev. December 2012)
2011 8858 (Schedule M)
Form 8858 (Schedule M) (December 2004)
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