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SCHEDULE H                                    Current Earnings and Profits
(Form 5471)
(Rev. December 2020)                                    ▶ Attach to Form 5471.                                        OMB No. 1545-0123
Department of the Treasury          ▶ Go to www.irs.gov/Form5471 for instructions and the latest information.
Internal Revenue Service
Name of person filing Form 5471                                                                      Identifying number

Name of foreign corporation                                         EIN (if any)                     Reference ID number (see instructions)

IMPORTANT: Enter the amounts on lines 1 through 5c in functional currency. 
1  Current year net income or (loss) per foreign books of account  .    .        . . . .     . . . . .       .      1
2  Net  adjustments  made  to  line  1  to  determine  current 
   earnings and profits according to U.S. financial and tax 
   accounting standards (see instructions):                           Net Additions            Net Subtractions
a  Capital gains or losses          . . .   . . .  .  . . .       2a
b  Depreciation and amortization  .         . . .  .  . . .       2b
c  Depletion  .         .   .   . . . . .   . . .  .  . . .       2c
d  Investment or incentive allowance .        . .  .  . . .       2d
e  Charges to statutory reserves  .         . . .  .  . . .       2e
f  Inventory adjustments            . . .   . . .  .  . . .       2f
g  Income taxes (see Schedule E, Part I, Section 1, line 6, 
   column (l), and Part III, line 3, column (i)) . .  . . .       2g
h  Foreign currency gains or losses  .        . .  .  . . .       2h
i  Other (attach statement)  .        . .   . . .  .  . . .       2i
3  Total net additions  .         . . . .   . . .  .  . . .       3
4  Total net subtractions .         . . .   . . .  .  . . .       4
5a Current earnings and profits (line 1 plus line 3 minus line 4)   . . .        . . . .     . . . . .       .      5a
b  DASTM gain or (loss) for foreign corporations that use DASTM (see instructions)  .          . . . .       .      5b
c  Combine lines 5a and 5b and enter the result on line 5c. Then enter on lines 5c(i), 5c(ii), and 5c(iii)(A) 
   through 5c(iii)(C) the portion of the line 5c amount with respect to the categories of income shown
   on those lines  .            . . . . .   . . .  .  . . .     . . . . .        . . . .     . . . . .       .      5c
   (i)  General  category  (enter  amount  on  applicable  Schedule  J,  Part  I, 
        line 3, column (a)) .       . . .   . . .  .  . . .     . . . . .        .   5c(i)
   (ii) Passive  category  (enter  amount  on  applicable  Schedule  J,  Part  I, 
        line 3, column (a))  .      . . .   . . .  .  . . .     . . . . .        .   5c(ii)
   (iii) Section 901(j) category:
        (A) Enter the country code of the sanctioned country ▶
           and  enter  the  line  5c  amount  with  respect  to  the  sanctioned 
           country on this line 5c(iii)(A) and on the applicable Schedule J, 
           Part I, line 3, column (a)  .    . . .  .  . . .     . . . . .        . 5c(iii)(A)
        (B) Enter the country code of the sanctioned country ▶
           and  enter  the  line  5c  amount  with  respect  to  the  sanctioned 
           country on this line 5c(iii)(B) and on the applicable Schedule J, 
           Part I, line 3, column (a)  .    . . .  .  . . .     . . . . .        . 5c(iii)(B)
        (C) Enter the country code of the sanctioned country ▶
           and  enter  the  line  5c  amount  with  respect  to  the  sanctioned 
           country on this line 5c(iii)(C) and on the applicable Schedule J, 
           Part I, line 3, column (a)  .    . . .  .  . . .     . . . . .        . 5c(iii)(C)
d  Current  earnings  and  profits  in  U.S.  dollars  (line  5c  translated  at  the  average  exchange  rate,  as 
   defined in section 989(b)(3) and the related regulations (see instructions))  .   . .     . . . . .       .      5d
e  Enter exchange rate used for line 5d .       .  .  . . .     . . . . .        . . .  ▶
For Paperwork Reduction Act Notice, see instructions.               Cat. No. 71399W                          Schedule H (Form 5471) (Rev. 12-2020) 






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