Schedule M (Form 8858) - Transaction Between Foreign Disregarded Entity of a Foreign Tax Owner and the Filer on Other Related Entities

Form 8858 - Information Return of U.S. Persons With Respect To Foreign Disregarded Entities; and Transactions Between Foreign Disregarded Entity of a Foreign Tax Owner and the Filer

⚠️ Notice: This information collection may be referencing outdated material. More recent filings for OMB 1545-1910 can be found here:

Documents and Forms

Document Name Document Type
Form Sch M (F. 8858) Schedule M (Form 8858) - Transaction Between Foreign Disregarded Entity of a Foreign Tax Owner and the Filer on Other Related Entities Form and Instruction
Sch M (F. 8858) Transaction Between Foreign Disregarded Entity of a Fore f8858_schedule_m--2018-12-00.pdf Form and Instruction
2018-8858_(SCH_M)-2018-08-22 10-33-50.pdf Burden Calculation IC Document

Information Collection (IC) Details

IC Title:	Schedule M (Form 8858) - Transaction Between Foreign Disregarded Entity of a Foreign Tax Owner and the Filer on Other Related Entities	Agency IC Tracking Number:

Is this a Common Form? No		IC Status: Modified

Obligation to Respond: Mandatory

CFR Citation: 26 CFR 1.6038-2

Information Collection Instruments:

Document Type	Form No.	Form Name	Instrument File	URL	Available Electronically?	Can Be Submitted Electronically?	Electronic Capability
Form and Instruction	Sch M (F. 8858)	Transaction Between Foreign Disregarded Entity of a Foreign Tax Owner and the Filer on Other Related Entities	f8858_schedule_m--2018-12-00.pdf		Yes	Yes	Fillable Fileable

Line of Business: General Government

Subfunction: Taxation Management

Privacy Act System of Records
Title: IRS 22.062 Electronic Filing Records; IRS 24.030 Customer Account Data Engine (CADE) Individual Master File; IRS 24.046 CADE Business Master File (BMF); IRS 34.037 IRS Audit Trail and Security	FR Citation: 80 FR 54064

Number of Respondents: 8,000	Number of Respondents for Small Entity: 0

Affected Public: Private Sector	Private Sector: Businesses or other for-profits

Percentage of Respondents Reporting Electronically: 25 %

	Approved	Previously Approved
Annual Number of Responses for this IC	8,000	8,000
Annual IC Time Burden (Hours)	198,000	198,000
Annual IC Cost Burden (Dollars)	0	0

Documents for IC

Title	Document	Date Uploaded
Burden Calculation	2018-8858_(SCH_M)-2018-08-22 10-33-50.pdf	08/22/2018

Blank fields in records indicate information that was not collected or not collected electronically prior to July 2006.