Form 8858 - Information Return of U.S. Persons With Respect To Foreign Disregarded Entities

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⚠️ Notice: This information collection may be referencing outdated material.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 8858 Form 8858 - Information Return of U.S. Persons With Respect To Foreign Disregarded Entities Form
i8858--2018-12-00.pdf Instruction
8858 Information Return of U.S. Persons With Respect To Forei f8858--2018-12-00.pdf Form

Information Collection (IC) Details

IC Title:	Form 8858 - Information Return of U.S. Persons With Respect To Foreign Disregarded 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	8858	Information Return of U.S. Persons With Respect To Foreign Disregarded Entities	f8858--2018-12-00.pdf		Yes	Yes	Fillable Fileable
Instruction			i8858--2018-12-00.pdf		Yes	No	Printable Only

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: 20,000	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	20,000	20,000
Annual IC Time Burden (Hours)	719,800	719,800
Annual IC Cost Burden (Dollars)	0	0

Documents for IC

Title	Document	Date Uploaded
No associated records found

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