5471 Schedule G-1 Cost Sharing Arrangement

Note: The draft you are looking for begins on the next page.

Caution: DRAFT—NOT FOR FILING

This is an early release draft of an IRS tax form, instructions, or publication,
which the IRS is providing for your information. Do not file draft forms and do
not rely on draft forms, instructions, and pubs for filing. We incorporate all
significant changes to forms posted with this coversheet. However, unexpected
issues occasionally arise, or legislation is passed—in this case, we will post a
new draft of the form to alert users that changes were made to the previously
posted draft. Thus, there are never any changes to the last posted draft of a
form and the final revision of the form. Forms and instructions are subject to
OMB approval before they can be officially released, so we post drafts of them
until they are approved. Drafts of instructions and pubs usually have some
additional changes before their final release. Early release drafts are at
IRS.gov/DraftForms and remain there after the final release is posted at
IRS.gov/LatestForms. Also see IRS.gov/Forms.
Most forms and publications have a page on IRS.gov: IRS.gov/Form1040 for
Form 1040; IRS.gov/Pub501 for Pub. 501; IRS.gov/W4 for Form W-4; and
IRS.gov/ScheduleA for Schedule A (Form 1040), for example, and similarly for
other forms, pubs, and schedules for Form 1040. When typing in a link, type it
into the address bar of your browser, not a Search box on IRS.gov.
If you wish, you can submit comments to the IRS about draft or final forms,
instructions, or pubs at IRS.gov/FormsComments. Include “NTF” followed by the
form or pub number (for example, “NTF1040”, “NTFW4”, “NTF501, etc.) in the
body of the message to route your message properly. We cannot respond to all
comments due to the high volume we receive and may not be able to consider
many suggestions until the subsequent revision of the product, but we will
review each “NTF” message. If you have comments on reducing paperwork and
respondent (filer) burden, with respect to draft or final forms, please respond to
the relevant information collection through the Federal Register process; for
more info, click here.

SCHEDULE G-1
(Form 5471)
(Rev. December 2023)
Department of the Treasury
Internal Revenue Service

Cost Sharing Arrangement
OMB No. 1545-0123

Attach to Form 5471.
Go to www.irs.gov/Form5471 for instructions and the latest information.

Identifying number

Name of person filing Form 5471

TREASURY/IRS
AND OMB USE
ONLY DRAFT
June 2, 2023
DO NOT FILE

Name of foreign corporation

EIN (if any)

Reference ID number (see instructions)

Important. Complete a separate Schedule G-1 for each cost sharing arrangement (CSA) in which the foreign corporation was a
participant during the tax year. Report all amounts in U.S. dollars. See instructions.
1

2
3
4

Provide a brief description of the CSA with respect to which this Schedule G-1 is being completed.

During the course of the tax year, did the foreign corporation become a participant in the CSA? . .
Was the CSA in effect before January 5, 2009? . . . . . . . . . . . . . . . . . .
What was the foreign corporation’s share of reasonably anticipated benefits for the CSA during
the tax year? . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5a Did a U.S. taxpayer make any platform contributions (as defined in Regulations section 1.482-7(c))
during the tax year? . . . . . . . . . . . . . . . . . . . . . . . . . . .
b If the answer to question 5a is “Yes,” enter the present value of the platform contributions in
U.S. dollars . . . . . . . . . . . . . . . . . . . . . . . . . . . . $
c

6a

.
.

.
.

.
.

Yes No

.
.

%
to the CSA
. . . .

If the answer to question 5a is “Yes,” check the box for the method under Regulations section 1.482-7(g) used to
determine the price of the platform contribution transaction(s).
Comparable uncontrolled transaction method
Income method
Acquisition price method
Market capitalization method
Residual profit split method
Unspecified method
Enter the total amount of stock-based compensation deductions claimed by the filer for the tax
year
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $

b Enter the total amount of deductions for the tax year for stock-based compensation that was
granted during the term of the CSA and is directly identified with, or reasonably allocable to, the
intangible development activity under the CSA . . . . . . . . . . . . . . . . $
c

Was there any stock-based compensation granted during the term of the CSA to individuals who performed
functions in business activities that generate cost shared intangibles that was not treated as directly identified
with, or reasonably allocable to, the intangible development activity? . . . . . . . . . . . . . . .
7a For the tax year, enter the total amount of intangible development costs for the CSA . . . . $
b For the tax year, enter the amount of intangible development costs allocable to the foreign
corporation based on the foreign corporation’s reasonably anticipated benefits share . . . . $
For Paperwork Reduction Act Notice, see the Instructions for Form 5471.

Cat. No. 33569U

Schedule G-1 (Form 5471) (Rev. 12-2023)