OMB control number

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 (Form 8858)

OMB 1545-1910 · TREAS/IRS.

OMB 1545-1910

Form 8858 and Schedule M (Form 8858) are used by certain U.S. persons that own a foreign disregarded entity (FDE) directly or, in certain circumstances, indirectly or constructively. The form and schedules are used to satisfy the reporting requirements of sections 6011, 6012, 6031, and 6038, and related regulations.

The latest form for 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 (Form 8858) expires 2026-06-30 and is listed under ICR 202301-1545-018.

Latest Forms, Documents, and Supporting Material

Latest forms, documents, and information collections
Document	Type
Form 8858 Form 8858 - Information Return of U.S. Persons With Respect To Foreign Disregarded Entities	Form
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
1545-1910 SS (Form 8858 Sch. M) 2023-2-28.docx	Supporting Statement A
Form 8858 - Information Return of U.S. Persons With Respect To Foreign Disregarded Entities	Form
Schedule M (Form 8858) - Transaction Between Foreign Disregarded Entity of a Foreign Tax Owner and the Filer on Other Related Entities	Form

All Historical Document Collections

Historical document collections
Reference	Filing	Received	Action
202301-1545-018	Extension without change of a currently approved collection	2023-02-28	Approved without change
201906-1545-018	Extension without change of a currently approved collection	2019-12-27	Approved without change
201808-1545-022	Revision of a currently approved collection	2018-11-29	Approved without change
201801-1545-004	Revision of a currently approved collection	2018-03-21	Approved without change
201411-1545-047	Extension without change of a currently approved collection	2014-12-31	Approved without change
201109-1545-029	Revision of a currently approved collection	2011-12-28	Approved without change
200805-1545-010	Revision of a currently approved collection	2008-08-29	Approved without change
200604-1545-059	No material or nonsubstantive change to a currently approved collection	2006-04-05	Approved without change
200506-1545-041	Extension without change of a currently approved collection	2005-06-24	Approved without change
200410-1545-013	New collection (Request for a new OMB Control Number)	2004-10-22	Approved without change

OMB Details

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

Federal Enterprise Architecture: General Government - Taxation Management

Information collection instruments
Form	Name	Electronic access	Type
Form 8858	Information Return of U.S. Persons With Respect To Foreign Disregarded Entities	Fillable Fileable	Form

Review document collections for all forms, instructions, and supporting documents - including paper/printable forms.