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

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 2023-02-28 and can be found here.

Latest Forms, Documents, and Supporting Material

Document Name
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All Historical Document Collections

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

OMB Details

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

Federal Enterprise Architecture: General Government - Taxation Management

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.