International Tax Lunch will cover a variety of topics related to Form 5471. Scheduled for the last Friday of each month, be sure to register for them all! Key search term: ITL

May 2023: Attribution Rules

June 2023: Filing Categories

July 2023: Exceptions, Exemptions

August 2023: Subpart F Income

September 2023: Global Intangible Low-Taxed Income

October 2023: Income Distributions

November 2023: CFC's and Foreign Tax Credit

January 2024: Restructuring, Reorganizing, and Liquidation

February 2024: The Section 962 Election

March 2024: CFC's Compared to Other Structure Choices

There are five (or nine, depending on how you count) categories into which you might fall as a Form 5471 filer. More than one category might apply to you. Each category has a different demand for information and for which schedules to attach to Form 5471. You will want to know all of the categories that apply to you to prepare a complete Form 5471.