1040-US: Form 5471 filing requirements

Alerts and notices

Question

What are the filing requirements for Form 5471?

Answer

Use the table below to determine the filing requirements for Form 5471 based on the specific category of filer. Refer to the IRS Form 5471 instructions for further information on filing requirements or exceptions from filing, see www.irs.gov/pub/irs-pdf/i5471.pdf.

Required Information Category of Filer
1 2 3 4 5
The identifying information on Page 1 above Schedule A X X X X X
Schedule A X X
Schedule B, Part I X X
Schedule B, Part II X X X X
Schedules C and F X X
Separate Schedule E (including Schedule E-1) X X X
Schedule G X X X
Separate Schedule H X X
Schedule I and Separate Schedule I-1 X X
Separate Schedule J X X X
Separate Schedule M X
Separate Schedule O, Part I X
Separate Schedule O, Part II X
Separate Schedule P X X X