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Instructions and help about Schedule H

okay for this video we are now going to cover schedule h for the form 5471 so schedule h is the current earnings and profits reconciliation for the cfc so what is this schedule designed to do well schedule age kind of works like a book to tax reconciliation right so for those of you familiar with um you know preparing corporate returns partnership returns we have those so-called m1 adjustments so those m1 adjustments are the book to tax adjustments and that's kind of like what's going on here all right so a corporation needs to report its current year net income or loss per books right so that's line one but then under the regulations there are certain additions or subtractions you need to make so again m1 adjustments book to tax adjustments to get to an adjusted current emp for the corporation so who needs to fill out schedule h if we go back to our slide here so the required information table again this is in the form 5471 instructions we can see here a separa

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