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

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

SCHEDULE J
(Form 5471)
(Rev. December 2012)
Department of the Treasury
Internal Revenue Service
Name of person filing Form 5471

▶

Identifying number

Name of foreign corporation

Important: Enter amounts in
functional currency.

1

OMB No. 1545-0704

Information about Schedule J (Form 5471) and its instructions is at www.irs.gov/form5471.
▶ Attach to Form 5471.

EIN (if any)

(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)

Reference ID number (see instructions)

(c) Previously Taxed E&P (see instructions)
(sections 959(c)(1) and (2) balances)
(i) Earnings Invested in (ii) Earnings Invested in
(iii) Subpart F Income
U.S. Property
Excess Passive Assets

(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
3

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
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. 12-2012)