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 Aw8p Booklet R  Form 2017

Uk Deferred Aw8p 2017-2025 Form

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Instructions and help about Aw8p Booklet R Form

in this video we will discuss certain filing requirements for form 54 71 where a US citizen individual owns shares in a foreign corporation and his or her spouse also owns shares in the foreign corporation let's say that a US citizen husband owns 51% of a foreign corporation and his non-resident alien spouse owns the remaining 49% the husband owns more than 50% of the foreign corporation which means that it will be a controlled foreign corporation or CFC as a CFC the US citizen husband will need to annually file form 54 71 as a category 5 filer a category 5 filer is a u.s. shareholder who owns stock in a foreign corporation that is a CFC for an uninterrupted period of 30 days or more during the year and who owned that stock on the last day of the year the US citizen husband is also considered to control the foreign corporation he therefore would also be a category 4 filer now let's change the facts a little bit say that the US citizen husband owns exactly 50 percent and

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