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ITL 2023: Form 5471: Who Must File?

April 28, 2023 | 12–1 p.m. PT

CPE: 1
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Are you required to file Form 5471? This session is an overview of the rules that determine whether you are required to file Form 5471 and for which category. We cover what it means to be a United States shareholder when a corporation is a controlled foreign corporation and how you compute how much stock you own in a foreign corporation. Finally, we review situations where you might have a filing requirement, but an exemption exists to excuse you from filing Form 5471. Each topic is covered in depth in one of the following three sessions.

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  • Credit Type
    CPE: 1
    CPE-Technical: 1
    IRS-TX: 1
    MCLE: 1
  • Intended Audience

    CPAs, tax preparers and advisors who what to stay current on the latest developments on international tax issues.

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  • Advance Preparation


Learning Objectives

Identify Form 5471 filing requirements

Determine whether an individual must file Form 5471

Major Subjects

  • Form 5471
  • Form 5471 filing requirements
  • Controlled foreign corporation
  • Form 5471 exemptions