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pdfSCHEDULE M
(Form 8858)
(December 2004)
Transactions Between Foreign Disregarded Entity of a
Foreign Tax Owner and the Filer or Other Related Entities
Department of the Treasury
Internal Revenue Service
䊳
Attach to Form 8858.
䊳
OMB No. 1545-1910
See separate instructions.
Name of person filing Form 8858
Identifying number
Name of foreign disregarded entity
Name of tax owner
Important: Complete a separate Schedule M for each foreign disregarded entity for which the tax owner is a controlled foreign
corporation or controlled foreign partnership. Enter the totals for each type of transaction that occurred during the annual accounting
period between the foreign disregarded entity 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 foreign disregarded entity’s tax
year (see instructions).
Enter the relevant functional currency and the exchange rate used throughout this schedule 䊳
Column Headings. This schedule contains two sets of column headings. Check the box that identifies the status of the tax
owner and complete lines 1 through 19 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
Controlled Foreign Partnership
(a) Transactions of
foreign disregarded
entity
Controlled Foreign Corporation
(a) Transactions of
foreign disregarded
entity
1
Sales of inventory
2
Sales of property rights
3
Compensation received
certain services
4
Commissions received
5
Rents, royalties, and license
fees received
6
Dividends/Distributions
received
7
8
9
Interest received
Other
Add lines 1 through 8
for
10
Purchases of inventory
11
Purchases of tangible property other than inventory
12
Purchases of property rights
13
Compensation paid for certain
services
14
Commissions paid
15
Rents, royalties, and license
fees paid
Interest paid
Add lines 10 through 16
16
17
18
19
Amounts
borrowed
instructions)
Amounts
loaned
instructions)
(f) 10% or more U.S.
shareholder, or other
owner, of any entity
controlling the tax
owner
(see
(see
For Paperwork Reduction Act Notice, see the Instructions for Form 8858.
Cat. No. 37387C
Schedule M (Form 8858) (12-2004)
File Type | application/pdf |
File Title | Form 8858 (Schedule M) (December 2004) |
Subject | Fillable |
Author | SE:W:CAR:MP |
File Modified | 2008-12-06 |
File Created | 2008-12-05 |