SCHEDULE G-1                                    Cost Sharing Arrangement
(Form 5471)
(December 2021)                                       ▶ 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. Complete a separate Schedule G-1 for each cost sharing arrangement (CSA) in which the foreign corporation was a 
participant during the tax year. Report all amounts in U.S. dollars. See instructions.

1   Provide a brief description of the CSA with respect to which this Schedule G-1 is being completed.

                                                                                                                                      Yes No
2   During the course of the tax year, did the foreign corporation become a participant in the CSA?  .          .    . . . .
3   Was the CSA in effect before January 5, 2009?  .    .       . . .   .    . . .    . . .  .   . . .        . .    . . . .
4   What was the foreign corporation’s share of reasonably anticipated benefits for the CSA during 
    the tax year? .         .   . . . . .   . . . . . . .       . . .   .    . . .    . . .  .   . . ▶                      %
5 a Did a U.S. taxpayer make any platform contributions (as defined in Regulations section 1.482-7(c)) to the CSA 
    during the tax year?  .         . . .   . . . . . . .       . . .   .    . . .    . . .  .   . . .        . .    . . . .
b   If the answer to question 5a is “Yes,” enter the present value of the platform contributions in
    U.S. dollars  .         .   . . . . .   . . . . . . .       . . .   .    . . .    . . .  .   . . . $
c   If the answer to question 5a is “Yes,” check the box for the method under Regulations section 1.482-7(g) used to 
    determine the price of the platform contribution transaction(s).
    Comparable uncontrolled transaction method                  Income method                     Acquisition price method
    Market capitalization method                                Residual profit split method      Unspecified method
6 a Enter the total amount of stock-based compensation deductions claimed by the filer for the tax 
    year        . .      .  .   . . . . .   . . . . . . .       . . .   .    . . .    . . .  .   . . ▶        $
b   Enter the total amount of deductions for the tax year for stock-based compensation that was 
    granted during the term of the CSA and, at the date of the grant is directly identified with, or 
    reasonably allocable to, the intangible development activity under the CSA  .       . .  .   . . ▶        $
c   Was  there  any  stock-based  compensation  granted  during  the  term  of  the  CSA  to  individuals  who  performed 
    functions  in  business  activities  that  generate  cost  shared  intangibles  that  was  not  treated  as  directly  identified 
    with, or reasonably allocable to, the intangible development activity?  .    .    . . .  .   . . .        . .    . . . .
7a  For the tax year, enter the total amount of intangible development costs for the CSA  .      . . ▶        $
b   For  the  tax  year,  enter  the  amount  of  intangible  development  costs  allocable  to  the  foreign 
    corporation based on the foreign corporation’s reasonably anticipated benefits share .       . . ▶        $
For Paperwork Reduction Act Notice, see the Instructions for Form 5471.          Cat. No. 33569U              Schedule G-1 (Form 5471) (12-2021)