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Federal Free Printable Form 5452 (Rev. October 2018) for 2019 Federal Corporate Report of Nondividend Distributions

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Corporate Report of Nondividend Distributions
Form 5452 (Rev. October 2018)

Form 5452 Corporate Report of Nondividend Distributions (Rev. October 2018) Department of the Treasury Internal Revenue Service ▶ For calendar year ending December 31, OMB No. 1545-0123 Attach to the corporation’s income tax return. Go to www.irs.gov/Form5452 for instructions and the latest information. ▶ ▶ Employer identification number Name A Has the corporation filed a Form 5452 for a prior calendar year? . If “Yes,” enter the applicable year(s) . . . . . . . . . . . . . ▶ Yes No . . . . . . . . . . . . . ▶ Yes No C Are any of the distributions from an S corporation's accumulated adjustments account? . If “Yes,” enter the balance at the beginning of the tax year . . . . . . ▶ Yes No . B Are any of the distributions part of a partial or complete liquidation? If “Yes,” attach explanation. D Earnings and Profits (See Supporting Information in instructions.) E Shareholders at Date of Last Dividend Payment • Accumulated earnings and profits (since February 28, 1913) at the beginning of the tax year . . . ▶ $ • Number of individuals . . . . • Number of partnerships . . . . • Number of corporations and other shareholders . . . . . . . • Actual earnings and profits for the current tax year . . . . . . ▶ $ F Corporate Distributions (see instructions) Date Paid Total Amount Paid (Common (C), Preferred (P), Other (O)) $ Totals $ Amount Paid During Calendar Year From Earnings & Profits Since February 28, 1913 Amount Per Share $ From the Current Year Accumulated Total Percentage Taxable Amount Paid During Calendar Year From Other Than Earnings & Profits Since February 28, 1913 $ $ $ %$ $ $ $ $ For Paperwork Reduction Act Notice, see the instructions. Cat. No. 11881T Percentage Nontaxable % Form 5452 (Rev. 10-2018) Page 2 Form 5452 (Rev. 10-2018) Instructions Section references are to the Internal Revenue Code, unless otherwise noted. Future Developments For the latest information about developments related to Form 5452 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/Form5452. Purpose of Form Complete Form 5452 if the corporation made nondividend distributions to shareholders under section 301, section 1368(c)(3), section 1371(e), or section 1371(f). Who Must File All corporations that have made nondividend distributions to their shareholders must file Form 5452. If the corporation is a member of a consolidated group, the parent corporation must file Form 5452. An S corporation should file this form when distributions are made under section 1371(e), 1371(f), or in the year when distributions fully exhaust accumulated earnings and profits. How and When To File A calendar tax year corporation must attach Form 5452 and the items listed under Supporting Information to its income tax return due for the tax year in which the nondividend distributions were made. A fiscal tax year corporation must attach Form 5452 and the items listed under Supporting Information to its income tax return due for the first fiscal year ending after the calendar year in which the nondividend distributions were made. Nondividend Distributions Nondividend distributions are distributions made to shareholders in the normal course of business. They are considered fully or partially nontaxable as dividends only because the paying corporation’s current and accumulated earnings and profits are less than the distributions. Nondividend distributions do not include tax-free stock dividends or distributions exchanged for stock in liquidations or redemptions. Supporting Information 1. Attach the following information to Form 5452. See Rev. Proc. 75-17, 1975-1 C.B. 677. • A computation of earnings and profits for the tax year (see the example of a filled-in worksheet and a blank worksheet below). If the corporation was required to complete Schedule M-1 (Form 1120) or Schedule M-3 (Form 1120) for the tax year, also attach a schedule of the differences between the earnings and profits computation and the Schedule M-1 or Schedule M-3. • A year-by-year computation of the accumulated earnings and profits, and a schedule of differences since the origin of the company, February 28, 1913, or the last year that information was furnished, whichever is later. • If the corporation was required to complete Schedule L (Form 1120) for the tax year, a tax basis balance sheet. Show the application of the net differences to the balance sheet items as shown on Schedule L. Explain any further adjustments necessary to figure the balance sheet on a tax basis. If the corporation used an accelerated method of depreciation, attach a schedule of the depreciation (and any amortization) figured under the straight line method. Also attach a reconciliation of any difference between that amount and the amount deducted on Form 1120 or other comparable return. See Exhibits B and C in Rev. Proc. 75-17. 2. The parent of a consolidated group must also attach the following information. • A schedule that shows the allocation of the consolidated tax liability and identifies the method used. (Indicate if an intercompany agreement is in effect.) • A schedule that shows the taxable income or loss of each member of the consolidated group. • For each member of a consolidated group that made nondividend distributions, provide the information requested in item 1 above. F. Corporate Distributions Complete Part F, showing the taxable and nontaxable status of distributions reported to shareholders. The percentage of distributions that is taxable and the percentage that is nontaxable are based on the amounts shown on each line in the column labeled “Total Amount Paid.” If noncash distributions were made, attach a statement and show both the tax bases and fair market values. Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103. The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden for business taxpayers filing this form is approved under OMB control number 1545-0123 and is included in the estimates shown in the instructions for their business income tax return. If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. See the instructions for the tax return with which this form is filed. Page 3 Form 5452 (Rev. 10-2018) Example of a Filled-In Worksheet for Figuring Current Year Earnings and Profits XYZ Corporation, EIN 00-0000000 123 Main Street Anycity, Yourstate 20200 Date Incorporated: Method of Accounting: 1 2 3 4 5 6 a b c d e 7 a b c d 8 9 10 Retained Earnings Shown in Books Earnings and Profits Current Year Debit Debit Credit Credit Accumulated Earnings and Profits Credit Balance Key Balance forward 12/31/ Year Taxable income* from Form 1120, line 28 (or comparable line of other income tax return) . . Federal income taxes per books and tax return Excess of capital losses over capital gains (tax basis) Depreciation adjustment on earnings and profits (section 312(k)) . . . . . . . . . . . Depreciation adjustment on sale of property . Total itemized expenses from line 5, Schedule M-1 Travel and entertainment . . . . . . . . Life insurance premium greater than cash surrender value (CSV) . . . . . . . . . Nondeductible interest paid for tax-exempt bonds Contributions carryover . . . . . . . . Other (list separately) . . . . . . . . . Total itemized income from line 7, Schedule M-1 Life insurance proceeds greater than CSV . . Bad debt recovery (not charged against taxable income) . . . . . . . . . . . . . Tax-exempt interest on municipal bonds. . . Other (list separately) . . . . . . . . . Refund of prior year federal income taxes . . Reserve for contingencies . . . . . . . Additional adjustments: SAMPLE 11 Totals . . . . . . . . Current Year Earnings and Profits Cash Distributions: . . . . From current year earnings and profits . . From accumulated earnings and profits . Total distribution from earnings and profits From other distribution . . . . . . . Total distribution . . . . . . . . . . . . . . Total cash distributions . . Totals . . . . . . . Current year change . . . Balance forward 12/31/ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . % % % % % . . . . . . . . . . . . Explanation of Key a - Identical items on the same line. b - Item offset in 2016. Bad debt reserve method used for book accounting. c - Item partially offset. * Taxable income before net operating loss deduction and special deductions. Form 5452 (Rev. 10-2018) Page 4 Form 5452 (Rev. 10-2018) Worksheet for Figuring Current Year Earnings and Profits Date Incorporated: Method of Accounting: 1 2 3 4 5 6 a b c d e 7 a b c d 8 9 10 Retained Earnings Shown in Books Earnings and Profits Current Year Debit Debit Credit Credit Accumulated Earnings and Profits Credit Balance Key Balance forward 12/31/ Year Taxable income* from Form 1120, line 28 (or comparable line of other income tax return) . . Federal income taxes per books and tax return Excess of capital losses over capital gains (tax basis) Depreciation adjustment on earnings and profits (section 312(k)) . . . . . . . . . . . Depreciation adjustment on sale of property . Total itemized expenses from line 5, Schedule M-1 Travel and entertainment . . . . . . . . Life insurance premium greater than cash surrender value (CSV) . . . . . . . . . Nondeductible interest paid for tax-exempt bonds Contributions carryover . . . . . . . . Other (list separately) . . . . . . . . . Total itemized income from line 7, Schedule M-1 Life insurance proceeds greater than CSV . . Bad debt recovery (not charged against taxable income) . . . . . . . . . . . . . Tax-exempt interest on municipal bonds. . . Other (list separately) . . . . . . . . . Refund of prior year federal income taxes . . Reserve for contingencies . . . . . . . Additional adjustments: 11 Totals . . . . . . . . Current Year Earnings and Profits Cash Distributions: . . . . . . From current year earnings and profits . . From accumulated earnings and profits . Total distribution from earnings and profits From other distribution . . . . . . . Total distribution . . . . . . . . . . . . . . . . . . . . % % % % % Total cash distributions . . . . . . . . . . . Totals . . . . . . . . . . . . . . . . Current year change . . . . . . . . . . . . Balance forward 12/31/ . . . . . . . . * Taxable income before net operating loss deduction and special deductions. Form 5452 (Rev. 10-2018)
Extracted from PDF file 2018-federal-form-5452.pdf, last modified October 2018

More about the Federal Form 5452 Corporate Income Tax TY 2018

We last updated the Corporate Report of Nondividend Distributions in December 2018, so this is the latest version of Form 5452, fully updated for tax year 2018. You can download or print current or past-year PDFs of Form 5452 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 Form 5452 from the Internal Revenue Service in December 2018.

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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 Form 5452

We have a total of six past-year versions of Form 5452 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2018 Form 5452

Form 5452 (Rev. October 2018)

2017 Form 5452

Form 5452 (Rev. October 2016)

2016 Form 5452

Form 5452 (Rev. October 2016)

Corporate Report of Nondividend Distributions 2015 Form 5452

Form 5452 (Rev. December 2006)

Corporate Report of Nondividend Distributions 2012 Form 5452

Form 5452 (Rev. December 2006)

Corporate Report of Nondividend Distributions 2011 Form 5452

Form 5452 (Rev. December 2006)


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