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 5471 Sch J  Form 2012

2012-2024 Form

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Hi my name is Andrew Mitchell today I'm going to talk about scheduled J of forum 54 71 schedule J tracks the earnings and profits of controlled foreign corporations so at the top of a schedule you've just got the name of the person filing the 54 71, and then they're identifying number you've got the name of the foreign corporation an employer identification number for the foreign corporation if it has one typically they don't have one a reference ID number which is rEvally just a number you make up to track the if you have multiple foreign entities it's just a number that helps keep track of which entity is which line one is the balance at the beginning of the year and there's multiple different categories there's post 1986 earnings pre-1987 earnings and then there's previously taxed earnings which is typically if there's been subpart F income or investments in u.s. property excess passive assets was it was a not mid-1990 thing, and it's not around anymore, so you typically don't see p

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