SCHEDULE E                                      Income, War Profits, and Excess Profits Taxes Paid or Accrued
(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)

 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 Taxes for Which a Foreign Tax Credit Is Allowed
Section 1 — Taxes Paid or Accrued Directly by Foreign Corporation
                                                                                (b)                                  (c)                             (d)                                (e) 
                                            (a)                          EIN or Reference  Country or U.S. Possession to Which Tax Is      Foreign Tax Year of Payor Entity       U.S. Tax Year of Payor Entity 
                                    Name of Payor Entity                 ID Number of               Paid (Enter code—see instructions.           to Which Tax Relates              to Which Tax Relates 
                                                                             Payor Entity             Use a separate line for each.)             (Year/Month/Day)                  (Year/Month/Day)
1
2
3
4
                     (f)                        (g)                (h)                              (i)                              (j)                      (k)                          (l) 
       Income Subject to Tax        If taxes are paid on    Local Currency in              Tax Paid or Accrued              Conversion Rate to            In U.S. Dollars          In Functional Currency 
       in the Foreign Jurisdiction  U.S. source income,   Which Tax Is Payable           (in local currency in which          U.S. Dollars       (divide column (i) by column (j)) of Foreign Corporation
       (see instructions)                   check box    (enter code — see instructions)   the tax is payable)
1
2
3
4
5  Total (combine lines 1 through 4 of column (k)). Also report amount on Schedule E-1, line 4 .                .       . . . .       .  . .  ▶
6  Total (combine lines 1 through 4 of column (l)) .      . .    . .   . .    . .        . . .      .  . .    . .       . . . .       .  . .   . . . .      . .   .   .  ▶
Section 2 — Taxes Deemed Paid (Section 960(b)) 
                                                                                (b)                                  (c) 
                                            (a)                          EIN or Reference    Country or U.S. Possession to Which Tax Is          (d)                      (e) 
                                    Name of Payor Entity                 ID Number of               Paid (Enter code—see instructions.         PTEP Group     Annual PTEP Account 
                                                                             Payor Entity              Use a separate line for each.)          (enter code)           (enter year)
1
2
3
4
                                (f)                                      (g)                                                  (h)                                                  (i) 
                           PTEP Distributed                      Total Amount of PTEP                   Total Amount of the PTEP Group Taxes With Respect   Foreign Income Taxes Properly Attributable to PTEP 
           (enter amount in functional currency)         in the PTEP Group (in functional currency)                       to PTEP Group (USD)                         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. 12-2020)

Schedule E (Form 5471) (Rev. 12-2020)                                                                                                                                                         Page 2
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 of            Section 901(j) Section 901(k) and (l)   Section 901(m)     U.S. Taxes   Taxes Related to           Other         Total
                                                Payor Entity                                                                                    Section 959(c)(3) E&P
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                                                                                                                                          (c) 
U.S. dollars unless otherwise noted                                                                                                      (b)                    Pre-1987 E&P             (d) 
(see instructions).                                                                                               (a)              Post-1986                    Not Previously Taxed     Hovering Deficit and 
                                                                                                              Current E&P        Undistributed Earnings           (pre-1987              Suspended 
                                                                                                                                 (post-1986 and pre-2018      section 959(c)(3) balance) Taxes
                                                                                                                                 section 959(c)(3) balance)     (in functional currency)
1a Balance at beginning of year (as reported in prior year Schedule E-1)  .              . . . .                -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 (k) .               . . . . .
5a Taxes carried over in nonrecognition transactions  .          .       . .   . .     . . . . .
 b Taxes reclassified as related to hovering deficit after nonrecognition transaction  .
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 under section 951(a)(1) (see instructions)
10 Taxes deemed paid with respect to inclusions under section 951A (see instructions)
11 Taxes deemed paid with respect to actual distributions  .               .   . .     . . . . .
12 Taxes on amounts reclassified to section 959(c)(1) E&P from section 959(c)(2) E&P
13 Other (attach statement)             . . . . . . . .      .   .       . .   . .     . . . . .
14 Taxes related to hovering deficit offset of undistributed post-transaction E&P  .           .
15 Balance of taxes paid or accrued (combine lines 8 through 14 in column (a))   .             .
16 Reduction for tested income taxes not deemed paid  .                  . .   . .     . . . . .
17 Reduction for other taxes not deemed paid        . .      .   .       . .   . .     . . . . .
18 Balance of taxes paid or accrued at the beginning of the next year. Line 18, column 
   (a), must always equal zero. So, if necessary, enter negative amounts on lines 16 
   and 17 of column (a) in amounts sufficient to reduce line 15, column (a), to zero. For 
   the remaining columns, combine lines 8 through 14 .           .       . .   . .     . . . . .                -0-
                                                                                                                                                                     Schedule E (Form 5471) (Rev. 12-2020)

Schedule E (Form 5471) (Rev. 12-2020)                                                                                                             Page 3
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         Section           Section   Section      Section 
   section      section                    section         section      section      965(a) PTEP      965(b) PTEP      951A PTEP 245A(d) PTEP 951(a)(1)(A) PTEP
   965(a) PTEP  965(b) PTEP                 959(c)(1) PTEP 951A PTEP    245A(d) PTEP
1a
  b
  c
2
3a
  b
4
5a
  b
6
7
8
9
10
11
12
13
14
15
16
17
18
                                                                                                                                 Schedule E (Form 5471) (Rev. 12-2020)