Schedule M (Form 8 Transactions Between controlled Foreign Disregarded Enti

SCHEDULE M
(Form 8858)
(Rev. December 2012)
Department of the Treasury
Internal Revenue Service

Transactions Between Foreign Disregarded Entity of a
Foreign Tax Owner and the Filer or Other Related Entities
▶

OMB No. 1545-1910

Attach to Form 8858.

▶ Information about Schedule M (Form 8858) and its separate instructions is at www.irs.gov/form8858.

Name of person filing Form 8858

Identifying number

Name of foreign disregarded entity

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 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 ▶
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
2
3

Sales of inventory . . .
Sales of property rights .
Compensation
received
certain services . . .

.
.
for
.

4
5

Commissions received . .
Rents, royalties, and license
fees received . . . . .

6
7
8
9
10
11

Dividends/Distributions received
Interest received . . . .
Other . . . . . . .
Add lines 1 through 8 . . .
Purchases of inventory . .
Purchases of tangible property
other than inventory . . .

12
13

Purchases of property rights .
Compensation paid for certain
services
. . . . . .

14
15

Commissions paid
. . .
Rents, royalties, and license
fees paid . . . . . .

16
17
18

Interest paid . . . .
Add lines 10 through 16 .
Amounts
borrowed
instructions) . . . .

.
.
(see
.

19

Amounts
instructions)

(see
.

loaned
. . .

.

(f) 10% or more U.S.
shareholder, or other
owner, of any entity
controlling the tax
owner

For Paperwork Reduction Act Notice, see the Instructions for Form 8858.

Cat. No. 37387C

Schedule M (Form 8858) (Rev. 12-2012)