SCHEDULE J 
(Form 5471)                         Accumulated Earnings & Profits (E&P) of Controlled Foreign Corporation
(Rev. December 2019)                                                                   ▶ 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)

a   Separate Category (Enter code—see instructions.)  .         . . .   .      . .      . . . .    .       . .      . . . .         . .     . . . . .       .    . . .   .  ▶
b   If code 901j is entered on line a, enter the country code for the sanctioned country (see instructions) .             .         . .     . . . . .       .    . . .   .  ▶
Part I     Accumulated E&P of Controlled Foreign Corporation
   Check the box if person filing return does not have all U.S. shareholders’ information to complete amount for columns (e)(i), (e)(ii), (e)(iv), and (e)(x) through (e)(xii) (see instructions).
Important: Enter amounts in functional currency.                    (a)                       (b)                         (c)                     (d)                (e) Previously Taxed E&P (see instructions)
                                                                Post-2017 E&P Not           Post-1986                 Pre-1987 E&P Not        Hovering Deficit and 
                                                                  Previously Taxed        Undistributed Earnings      Previously Taxed          Deduction for        (i) Section 965(a)    (ii) Section 965(b)(4)(A) 
                                                                (post-2017     section  (post-1986 and     pre-2018   (pre-1987     section   Suspended     Taxes        Inclusion         (section 959(c)(1)(A))
                                                                959(c)(3) balance)      section 959(c)(3) balance)    959(c)(3) balance)                             (section 959(c)(1)(A))
1a  Balance at beginning of year (as reported on prior 
    year Schedule J)  .           . . . . . . .  . . .
b   Beginning balance adjustments (attach statement) 
c   Adjusted beginning balance (combine lines 1a and 1b)
2a  Reduction for taxes unsuspended under anti-splitter rules
b   Disallowed  deduction  for  taxes  suspended  under 
    anti-splitter rules  .        . . . . . . .  . . .
3   Current year E&P (or deficit in E&P)  .   .  . . .
4   E&P  attributable  to  distributions  of  previously
    taxed E&P from lower-tier foreign corporation    .
5a  E&P carried over in nonrecognition transaction  .
b   Reclassify  deficit  in  E&P  as  hovering  deficit  after
    nonrecognition transaction  .       . . . .  . . .
6   Other adjustments (attach statement)  .      . . .
7   Total current and accumulated E&P (combine lines 
    1c through 6)  .            . . . . . . . .  . . .
8   Amounts reclassified to section 959(c)(2) E&P from
    section 959(c)(3) E&P           . . . . . .  . . .
9   Actual distributions  .         . . . . . .  . . .
10  Amounts reclassified to section 959(c)(1) E&P from
    section 959(c)(2) E&P           . . . . . .  . . .
11  Amounts included as earnings invested in U.S. property 
    and reclassified to section 959(c)(1) E&P (see instructions)
12  Other adjustments (attach statement)  .      . . .
13  Hovering  deficit  offset  of  undistributed  post-
    transaction E&P (see instructions)      . .  . . .
14  Balance at beginning of next year (combine lines 7 
    through 13)  .          .   . . . . . . . .  . . .
For Paperwork Reduction Act Notice, see the Instructions for Form 5471.                                             Cat. No. 21111K                                      Schedule J (Form 5471) (Rev. 12-2019)

Schedule J (Form 5471) (Rev. 12-2019)                                                                                                                                                                           Page 2
Part I      Accumulated E&P of Controlled Foreign Corporation (continued)
                                                                                           (e) Previously Taxed E&P (see instructions)
       (iii) Earnings Invested in     (iv) Section 951A       (v) Section 245A(e)(2)       (vi) Section 959(e)     (vii) Section 964(e)(4)  (viii) Section 951(a)(1)(A) (ix) Earnings Invested in (x) Section 965(a) 
            U.S. Property                 Inclusion              Inclusion           (section 959(c)(1)(A))             Inclusion                 Inclusion             Excess Passive Assets         Inclusion 
       (section 959(c)(1)(A))         (section 959(c)(1)(A))  (section 959(c)(1)(A))                               (section 959(c)(1)(A))   (section 959(c)(1)(A))      (section 959(c)(1)(B))    (section 959(c)(2))
1a
  b
  c
2a
  b
3
4 
5a
  b
6
7 
8 
9
10 
11 
12
13
14 
                                                                       (e) Previously Taxed E&P (see instructions)                                                                                (f) 
                                          (xii) Section 951A     (xiii) Section 245A(e)(2)     (xiv) Section 959(e)     (xv) Section 964(e)(4)    (xvi) Section 951(a)(1)(A) Total Section 964(a) E&P 
       (xi) Section 965(b)(4)(A)               Inclusion               Inclusion               (section 959(c)(2))                Inclusion                 Inclusion        (combine columns         (a), (b), (c), 
            (section 959(c)(2))           (section 959(c)(2))    (section 959(c)(2))                                    (section 959(c)(2))       (section 959(c)(2))        and (e)(i) through (e)(xvi))
1a
  b
  c
2a
  b
3
4 
5a
  b
6
7 
8 
9
10 
11 
12
13
14 
                                                                                                                                                                             Schedule J (Form 5471) (Rev. 12-2019)

Schedule J (Form 5471) (Rev. 12-2019)                                                                                Page 3
Part II    Nonpreviously Taxed E&P Subject to Recapture as Subpart F Income (section 952(c)(2))
Important: Enter amounts in functional currency.
1 Balance at beginning of year        . . . .   . . . . . . . . . . . . . . . . . . . . . .    . . . . . . . . .  ▶ 1

2 Additions (amounts subject to future recapture)  .  . . . . . . . . . . . . . . . . . . .    . . . . . . . . .  ▶ 2

3 Subtractions (amounts recaptured in current year)  .  . . . . . . . . . . . . . . . . . .    . . . . . . . . .  ▶ 3

4 Balance at end of year (combine lines 1 through 3)  . . . . . . . . . . . . . . . . . . .    . . . . . . . . .  ▶ 4
                                                                                                                    Schedule J (Form 5471) (Rev. 12-2019)