SCHEDULE M                     Transactions Between Controlled Foreign Corporation 
(Form 5471) 
(Rev. December 2018)                and Shareholders or Other Related Persons                                                               OMB No. 1545-0123
                                                                ▶
Department of the Treasury                                        Attach to Form 5471.   
Internal Revenue Service            ▶ Go to www.irs.gov/Form5471 for instructions and the latest information. 
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 M for each controlled foreign corporation. Enter the totals for each type of transaction that occurred during 
the annual accounting period between the foreign corporation and the persons listed in columns (b) through (f). All amounts must be stated in U.S. 
dollars translated from functional currency at the average exchange rate for the foreign corporation’s tax year. See instructions.
Enter the relevant functional currency and the exchange rate used throughout this schedule  ▶
                                                                       (c) Any domestic       (d) Any other foreign  (e) 10% or more U.S. 
               (a) Transactions                    (b) U.S. person     corporation or         corporation or            shareholder of      (f) 10% or more U.S. 
                          of                        filing this return partnership controlled partnership controlled controlledforeign      shareholder of any 
              foreign corporation                                      by U.S. person filing  by U.S. person filing  corporation(other          corporation 
                                                                           this return            this return        than the U.S.person        controlling the 
                                                                                                                        filing this return) foreign corporation
1  Sales of stock in trade (inventory) .   . .
2  Sales of tangible property other than stock 
   in trade  .       .   .   .  . . .    . . .
3  Sales    of       property     rights (patents, 
   trademarks, etc.)         .  . . .    . . .
4  Platform contribution transaction payments 
   received  .       .   .   .  . . .    . . .
5  Cost sharing transaction payments  received  
6  Compensation  received  for  technical, 
   managerial,  engineering,  construction,  or 
   like services  .      .   .  . . .    . . .
7  Commissions received  .        . .    . . .
8  Rents, royalties, and license fees received  
9  Hybrid dividends received (see instructions)
10 Dividends received (exclude hybrid dividends, 
   deemed distributions under subpart F, and 
   distributions of previously taxed income) .
11 Interest received .       .  . . .    . . .
12 Premiums  received  for  insurance  or 
   reinsurance  .        .   .  . . .    . . .
13 Add lines 1 through 12  .      . .    . . .
14 Purchases of stock in trade (inventory)  .
15 Purchases of tangible property other than 
   stock in trade        .   .  . . .    . . .
16 Purchases  of  property  rights  (patents, 
   trademarks, etc.)         .  . . .    . . .
17 Platform contribution transaction payments 
   paid    . .       .   .   .  . . .    . . .
18 Cost sharing transaction payments paid .
19 Compensation paid for technical, managerial, 
   engineering, construction, or like services  .
20 Commissions paid  .          . . .    . . .
21 Rents, royalties, and license fees paid   .
22 Hybrid dividends paid (see instructions)  .
23 Dividends paid (exclude hybrid dividends paid) 
24 Interest paid  .      .   .  . . .    . . .
25 Premiums paid for insurance or reinsurance 
26 Add lines 14 through 25        . .    . . .
27 Accounts Payable  .          . . .    . . .
28 Amounts borrowed (enter the maximum loan 
   balance during the year)—see instructions  
29 Accounts Receivable          . . .    . . .
30 Amounts loaned (enter the maximum loan 
   balance during the year)—see instructions 
For Paperwork Reduction Act Notice, see the Instructions for Form 5471.                 Cat. No. 49963O                 Schedule M (Form 5471) (Rev. 12-2018)