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Form L76 Transfer Ofholiday

Form L76 Transfer Ofholiday

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Instructions and help about Form L76 Transfer Ofholiday

okay for this video i wanted to cover form 5472 filings for domestic corporations so i've got two slides in front of us here with some background info and then the fact pattern we'll be looking at and then i've also got a sample 1120 here this is a us corporate tax return and it's going to have a 5472 included because we have foreign ownership so if we start with the slide here some background details on the on the filing itself so form 5472 is titled information return of a 25 percent foreign-owned u.s corporation or a foreign court that's engaged in u.s trade or business and has that same foreign ownership element so there's really three uh scenarios where you're going to be filing this form so the one that we're going to look at today is when we have a u.s domestic corp that has 25 percent foreign ownership and by 25 percent foreign ownership what we mean is at least one shareholder is a foreign person or entity and the

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