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Form 5472 filing requirements apply to foreign-owned domestic corporations and domestic disregarded entities, as well as foreign corporations engaged in a U.S. trade or business. Complex attribution rules mean that identifying the reporting requirements can be difficult, and the penalty risk is high. Learn how to determine when a Form 5472 is required, the types of attribution rules that may apply and some of the significant issues that need to be reported on Form 5472.
• Identify the Form 5472 filing requirements
• Recognize what attribution rules apply and common situations which require Form 5472
• Apply attribution rule concepts to prepare Form 5472
• Recognize when a foreign corporation is engaged in a U.S. trade or business
• Form 5472
• Attribution rules
• Engaged in a U.S. trade or business
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