SCHEDULE E                                    Income, War Profits, and Excess Profits Taxes Paid or Accrued
(Form 5471)
(Rev. 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)

 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) .              .  .    . .      .     .   . . .   . .   . .       ▶
 c If one of the RBT codes is entered on line a, enter the country code for the treaty country (see instructions)                 . .      .     .   . . .   . .   . .       ▶
Part I Taxes for Which a Foreign Tax Credit Is Allowed
Section 1 — Taxes Paid or Accrued Directly by Foreign Corporation
                                                                                (b) 
                                          (a)                            EIN or Reference         (c)                       (d)                                (e)                      (f) 
                                                                                                                      Country or U.S. Possession 
                                    Name of Payor Entity                      ID Number       Unsuspended             to Which Tax Is Paid              Foreign Tax Year of Payor  U.S. Tax Year of Payor Entity 
                                                                         of Payor Entity        Taxes                 (Enter code—see instructions.    Entity to Which Tax Relates to Which Tax Relates 
                                                                                                                      Use a separate line for each.)     (Year/Month/Day)              (Year/Month/Day)
1
2
3
4
                     (g)                      (h)                  (i)                          (j)                             (k)                            (l)                      (m) 
       Income Subject to Tax        If taxes are paid on    Local Currency in             Tax Paid or Accrued             Conversion Rate                  In U.S. Dollars         In Functional Currency 
       in the Foreign Jurisdiction  U.S. source income,   Which Tax Is Payable            (in local currency in which     to U.S. Dollars                (divide column (j)        of Foreign Corporation
       (see instructions)                 check box      (enter code—see instructions)    the tax is payable)                                              by column (k))
1
2
3
4
5  Total (combine lines 1 through 4 of column (l)). Also report amount on Schedule E-1, line 4  .             .       . . .  .    . .      .  ▶
6  Total (combine lines 1 through 4 of column (m))        . .    . .   . .    . .       . .   . .  .  .   .   .       . . .  .    . .      .     .   . . .   . .   . .       ▶
Section 2 — Taxes Deemed Paid by Foreign Corporation 
                                                                                (b) 
                                          (a)                            EIN or Reference ID                              (c)                                        (d)                   (e) 
           Name of Lower-Tier Distributing Foreign Corporation           Number of Lower-Tier       Country or U.S. Possession to Which Tax Is Paid                PTEP Group          Annual PTEP Account 
                                                                         Distributing Foreign   (Enter code—see instructions. Use a separate line for each.)       (enter code)         (enter year)
                                                                              Corporation
1
2
3
4
                                (f)                                      (g)                                                  (h)                                                  (i) 
                         PTEP Distributed                Total Amount of PTEP in the PTEP Group               Total Amount of the PTEP Group Taxes             Foreign Income Taxes Properly Attributable 
           (enter amount in functional currency)                 (in functional currency)                     With Respect to PTEP Group (USD)                 to PTEP and not Previously Deemed Paid 
                                                                                                                                                               ((column (f)/column (g)) x column (h)) (USD)
1
2
3
4
5  Total (combine lines 1 through 4 of column (i)). Also report amount on Schedule E-1, line 6 .              .       . . .  .    . .      .     .   .  ▶
For Paperwork Reduction Act Notice, see instructions.                                               Cat. No. 71397A                                                      Schedule E (Form 5471) (Rev. 12-2021)

Schedule E (Form 5471) (Rev. 12-2021)                                                                                                                                                  Page 2
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) .           .    . .   .      . . .  . .      . . . .  ▶
 c If one of the RBT codes is entered on line a, enter the country code for the treaty country (see instructions)             .   .      . . .  . .      . . . .  ▶
Part II  Election
For tax years beginning after December 31, 2004, has an election been made under section 986(a)(1)(D) to translate taxes using the exchange rate on the date of payment?
         Yes                No        If “Yes,” state date of election ▶

Part III Taxes for Which a Foreign Tax Credit Is Disallowed (Enter in functional currency of foreign corporation.)
                                                      (b) 
                              (a)                 EIN or Reference           (c)              (d)                (e)              (f)               (g)              (h)          (i) 
             Name of Payor Entity                   ID Number              Section 901(j)   Section 901(k)   Section 901(m)   U.S. Taxes         Suspended          Other         Total
                                                  of Payor Entity                             and (l)                                             Taxes
1
2
3  In functional currency (combine lines 1 and 2)  .  .   .            . . . .   . .      . . . .     .    . . . .   . .    . .   .      . . .  . .      . . . . .   .   .  ▶
4  In U.S. dollars (translated at the average exchange rate, as defined in section 989(b)(3) and related regulations (see instructions))  .                . . . .   .   .  ▶
Schedule E-1 Taxes Paid, Accrued, or Deemed Paid on Earnings and Profits (E&P) of Foreign Corporation
                                                                                                                                               Taxes related to:
IMPORTANT: Enter amounts in U.S. dollars.
                                                                                                                       (a)                   (b)                 (c)              (d) 
                                                                                                                 Subpart F Income          Tested Income     Residual Income Suspended Taxes
1a Balance at beginning of year (as reported in prior year Schedule E-1)  .               . . . .     .    . .       -0-                     -0-                 -0-
 b Beginning balance adjustments (attach statement)  .                 . . . .   . .      . . . .     .    . .
 c Adjusted beginning balance (combine lines 1a and 1b)                  . . .   . .      . . . .     .    . .
2  Adjustment for foreign tax redetermination       . .   .            . . . .   . .      . . . .     .    . .
3a Taxes unsuspended under anti-splitter rules  .     .   .            . . . .   . .      . . . .     .    . .
 b Taxes suspended under anti-splitter rules  .     . .   .            . . . .   . .      . . . .     .    . .
4  Taxes reported on Schedule E, Part I, Section 1, line 5, column (l)  .          .      . . . .     .    . .
5  Taxes carried over in nonrecognition transactions  .                . . . .   . .      . . . .     .    . .
6  Taxes reported on Schedule E, Part I, Section 2, line 5, column (i)  .          .      . . . .     .    . .
7  Other adjustments (attach statement)  .        . . .   .            . . . .   . .      . . . .     .    . .
8  Taxes paid or accrued on current income/E&P or accumulated E&P (combine lines 1c 
   through 7)  .            . .   .   . . . . . . . . .   .            . . . .   . .      . . . .     .    . .
9  Taxes deemed paid with respect to inclusions (see instructions)  .            . .      . . . .     .    . .
10 Taxes deemed paid with respect to actual distributions  .               . .   . .      . . . .     .    . .
11 Taxes on amounts reclassified to section 959(c)(1) E&P from section 959(c)(2) E&P  .                    . .
12 Other (attach statement)             . . . . . . . .   .            . . . .   . .      . . . .     .    . .
13 Balance of taxes paid or accrued (combine lines 8 through 12 in columns (a), (b), and (c))
14 Reserved for future use  .           . . . . . . . .   .            . . . .   . .      . . . .     .    . .
15 Reduction for other taxes not deemed paid  .       .   .            . . . .   . .      . . . .     .    . .
16 Balance of taxes paid or accrued at the beginning of the next year. Line 16, columns (a), (b), 
   and (c) must always equal zero. So, if necessary, enter negative amounts on line 15 of 
   columns (a), (b), and (c) in amounts sufficient to reduce line 13, columns (a), (b), and (c) to 
   zero. For the remaining columns, combine lines 8 through 12  .            .   . .      . . . .     .    . .       -0-                     -0-                 -0-
                                                                                                                                                               Schedule E (Form 5471) (Rev. 12-2021)

Schedule E (Form 5471) (Rev. 12-2021)                                                                                                                                    Page 3
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) . . . .    .     . . . . . .    .   . .  ▶
  c If one of the RBT codes is entered on line a, enter the country code for the treaty country (see instructions)   . .     . . . . . .    .   . .  ▶
Schedule E-1     Taxes Paid, Accrued, or Deemed Paid on Accumulated Earnings and Profits (E&P) of Foreign Corporation (continued)
                                                               (e) Taxes related to previously taxed E&P (see instructions)
    (i)                               (ii) (iii)               (iv)             (v)               (vi)            (vii)              (viii)          (ix)            (x) 
    Reclassified            Reclassified   General           Reclassified     Reclassified    Section 965(a)    Section 965(b)     Section 951A   Section 245A(d) Section 951(a)(1)(A) 
    section 965(a)          section 965(b) section 959(c)(1) section 951A   section 245A(d)     PTEP              PTEP               PTEP            PTEP            PTEP
    PTEP                    PTEP           PTEP                PTEP             PTEP
1a
  b
  c
2
3a
  b
4
5
6
7
8
9
10
11
12
13
14
15
16
                                                                                                                                                  Schedule E (Form 5471) (Rev. 12-2021)