Schedule J (Form 5 Accumulated Earnings and Profits (E&P) and Taxes of Cont

Signature

SCHEDULE J
(Form 5471)
(Rev. December 2005)
Department of the Treasury
Internal Revenue Service

Accumulated Earnings and Profits (E&P)
of Controlled Foreign Corporation
䊳

Attach to Form 5471. See Instructions for Form 5471.
Identifying number

Revised proofs
requested

O.K. to print

Name of foreign corporation

Date

TLS, have you
transmitted all R
text files for this
cycle update?

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Action

Date

Name of person filing Form 5471

1

OMB No. 1545-0704

Important: Enter amounts in
functional currency.

1

(a) Post-1986
Undistributed Earnings
(post-86 section
959(c)(3) balance)

(b) Pre-1987 E&P
Not Previously Taxed
(pre-87 section
959(c)(3) balance)

(c) Previously Taxed E&P (see instructions)
(sections 959(c)(1) and (2) balances)
(i) Earnings Invested
in U.S. Property

(ii) Earnings Invested
in Excess Passive
Assets

(iii) Subpart F Income

(d) Total Section
964(a) E&P
(combine columns
(a), (b), and (c))

Balance at beginning of year

2a Current year E&P
b Current year deficit in E&P
Total current and accumulated
E&P not previously taxed (line 1
plus line 2a or line 1 minus line 2b)
4 Amounts included under section
951(a) or reclassified under
section 959(c) in current year
5a Actual distributions or
reclassifications of
previously taxed E&P

3

b Actual distributions of
nonpreviously taxed E&P
6a Balance of previously taxed
E&P at end of year (line 1 plus
line 4, minus line 5a)
b Balance of E&P not previously
taxed at end of year (line 3
minus line 4, minus line 5b)
7 Balance at end of year. (Enter
amount from line 6a or line 6b,
whichever is applicable.)
For Paperwork Reduction Act Notice, see the Instructions for Form 5471.

Cat. No. 21111K

Schedule J (Form 5471) (Rev. 12-2005)