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Form ND 864LT

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Instructions and help about Form ND 864LT

okay for this video i'm going to cover the irs form 8858 this is a disclosure that goes along with a u.s tax return when that u.s person owns equity in a foreign disregarded entity so i've got a sample 88 in front of us here and then one slide with some of the background information on the form what needs to be completed and then the fact pattern that we'll be looking at when we go through the example so what is the 8858 again it's generally included with the us income tax return right so if you're a us person and you're filing a 1040 as an individual or at 11 20 as a corporation partnerships uh shell out at 10.65 or an s corp uh filing an 1120s um when that u.s person owns stock so equity in a foreign entity and that foreign entity is treated as a disregarded entity for federal tax purposes or it's operating a foreign branch okay so if you find yourself within that kind of fact pattern you'll likely need an 8858 with your

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