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Printable Fis 0200 DOC  Form

Printable Fis 0200 DOC Form

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Instructions and help about pdf fis0200

[Music] starting in 2017 u.s. disregarded entities that are owned by a foreign person may need to file form 5470 to an example one of regulation 1.60 38 cap a - to be 9 Corp W a foreign corporation owned 100% of the u.s. disregarded entity LLC X in years 1 and 2 W made contributions in to X these contributions were required to be reported on Form 54 72 thus form 54 72 was required to be filed by X in years 1 & 2 in year 3x made a payment to W this payment regardless of its nature would trigger a form 54 72 filing requirement for X in year 3 in year 4 X liquidated distributing its assets to W this distribution would trigger a form 54 72 filing requirement for X in year 4 if X fails to file form 54 72 when it is required to do so it can be subject to a $10,000 penalty thus the potential penalties for X failing to file Form 54 72 for years 1 through 4 would be $40,000 [Music]

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