International Tax Lunch: Foreign Corporation Information ReportingForm 5471 and Attribution Rules We

• Learn the 5 categories of filers for Form 5471
• Learn attribution rules for stock ownership
• Understand what is required for each category

When a U.S. person owns interest in a foreign corporation or has some other relation with a foreign corporation, they may need to file an information return: Form 5471. Learn the conditions under which Form 5471 is required, attribution rules and what is required.