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发帖数: 40 | 1 看了instruction 还是不能总结全面，有种情况还是很confuse。以下是我理解做的总
结,请教对不对：
5472-1.Foreign company, Not related party, has transaction with,use 5472
5472-2.Foreign company, related party, own stock >25%, no matter has
transaction with, use 5472
5471-1.Foreign company, related party only, own stock >10%, no matter has
transaction with, use 5471,只是后面的schedule J,M,O之类分情况填写。
看见5472instruction 里说的意思似乎是control(stock >50%)优先用5471。但是如下
情况我就confuse了，
a.own stock >10%, 有transaction, 用5471还是5472?
b.own stock >25%, 不论有没有transaction,用5471还是5472? | B*********e
发帖数: 263 | 2 5471和5472最大的差别是 5471是reporting U.S. owned foreign corporations,而
5472是reporting foreign owned U.S. corporation.
你搞清谁是owner后，只要看一个instruction就够了。
Generally if US person owns <=50% CFC, US person 不control CFC，自愿 file
Form5471 如果没有ownership change. 你所说的>10% ownership是指US ownership
change. 比如US person只own 11%，是第一年，你要file 5471, Sch.O，以后几年没有
ownership变化，不许要file 5471,但有一些很特初的列外。最后一年dispose CFC时也
要file 5471+Sch. O.
还有ownership不光是direct，还有indirect，你要用Sec.318 attribution test. |
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