SCHEDULE Q                                                  CFC Income by CFC Income Groups
(Form 5471)
(Rev. December 2024)                                               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)

Complete a separate Schedule Q with respect to each applicable category of income (see instructions).
A Enter separate category code with respect to which this Schedule Q is being completed (see instructions for codes)  .           . . . . . . .    . .
B If category code “PAS” is entered on line A, enter the applicable grouping code (see instructions) .   . .   . .  .       . .   . . . . . . .    . .
C If code “901j” is entered on line A, enter the country code for the sanctioned country (see instructions)  . . .  .       . .   . . . . . . .    . .
Complete a separate Schedule Q for U.S. source income and foreign source income (see instructions for an exception).
D Indicate whether this Schedule Q is being completed for:         U.S. source income or   Foreign source income
Complete a separate Schedule Q for FOGEI or FORI income.
E If this Schedule Q is being completed for FOGEI or FORI income, check this box .    .  . . .       .   . .   . .  .       . .   . . . . . . .    . . .        . . . . .   .
Enter amounts in functional currency       (i)        (ii)         (iii)                     (iv)                             (v)             (vi)                    (vii) 
of the foreign corporation (unless         Country    Gross Income Definitely Related      Related Person           Other Interest      Research & Experimental   Other Expenses 
otherwise noted).                          Code                    Expenses                Interest Expense                 Expense         Expenses              (attach statement)
1 Subpart F Income Groups
a Dividends,            Interest,   Rents, 
  Royalties, & Annuities (Total)      .
  (1) Unit name:
  (2) Unit name:
b Net  Gain  From  Certain  Property 
  Transactions (Total)          . . . .
  (1) Unit name:
  (2) Unit name:
c Net  Gain  From  Commodities 
  Transactions (Total)          . . . .
  (1) Unit name:
  (2) Unit name:
d Net Foreign Currency Gain (Total) 
  (1) Unit name:
  (2) Unit name:
e Income Equivalent to Interest (Total)
  (1) Unit name:
  (2) Unit name:
f Other  Foreign  Personal  Holding 
  Company  Income  (Total)  (attach 
  statement—see instructions)         .
  (1) Unit name:
  (2) Unit name:
Important: See Computer-Generated Schedule Q in instructions.
For Paperwork Reduction Act Notice, see instructions.                                    Cat. No. 73414U                                      Schedule Q (Form 5471) (Rev. 12-2024)

Schedule Q (Form 5471) (Rev. 12-2024)                                                                                                                                       Page 2
               (viii)                 (ix)           (x)           (xi)                       (xii)                (xiii)              (xiv)    (xv)            (xvi) 
     Current Year Tax on  Current Year Tax on        Other Current Net Income                 Foreign Taxes for    Average Asset Value High     Loss Allocation Net Income After 
     Reattributed Income From  All Other Disregarded Year Taxes    (column (ii) less          Which Credit Allowed                     Tax                      Loss Allocation 
     Disregarded Payments Payments                                 columns (iii) through (x)) (U.S. Dollars)                           Election                 (column (xi) minus 
                                                                                                                                                                column (xv))
1

 a
  (1)
  (2)

 b
  (1)
  (2)

 c
  (1)
  (2)
 d
  (1)
  (2)
 e
  (1)
  (2)
 f
  (1)
  (2)
Important: See Computer-Generated Schedule Q in instructions.
                                                                                                                                                Schedule Q (Form 5471) (Rev. 12-2024)

Schedule Q (Form 5471) (Rev. 12-2024)                                                                                                             Page 3
Enter amounts in functional currency       (i)     (ii)         (iii)              (iv)             (v)            (vi)                     (vii) 
of the foreign corporation (unless         Country Gross Income Definitely Related Related Person   Other Interest Research & Experimental  Other Expenses 
otherwise noted).                          Code                 Expenses           Interest Expense Expense        Expenses                 (attach statement)
1 Subpart F Income Groups
g Foreign  Base  Company  Sales 
  Income (Total)  .   . .  .       .  .
  (1) Unit name:
  (2) Unit name:
h Foreign  Base  Company  Services 
  Income (Total)  .   . .  .       .  .
  (1) Unit name:
  (2) Unit name:
i Full    Inclusion   Foreign         Base 
  Company Income (Total)  .        .  .
  (1) Unit name:
  (2) Unit name:
j Insurance Income (Total)  .      .  .
  (1) Unit name:
  (2) Unit name:
k International Boycott Income  .
l Bribes,  Kickbacks,  and  Other 
  Payments .      . . . .  .       .  .
m Section 901(j) income  . .       .  .
2 Recaptured Subpart F Income  .
3 Tested Income Group (Total)         .
  (1) Unit name:
  (2) Unit name:
4 Residual Income Group (Total)  .
  (1) Unit name:
  (2) Unit name:
5 Total  .     .  . . . .  .       .  .
Important: See Computer-Generated Schedule Q in instructions.
                                                                                                                   Schedule Q (Form 5471) (Rev. 12-2024)

Schedule Q (Form 5471) (Rev. 12-2024)                                                                                                                                 Page 4
               (viii)                 (ix)           (x)           (xi)                       (xii)                (xiii)              (xiv)    (xv)            (xvi) 
     Current Year Tax on  Current Year Tax on        Other Current Net Income                 Foreign Taxes for    Average Asset Value High     Loss Allocation Net Income After 
     Reattributed Income From  All Other Disregarded Year Taxes    (column (ii) less          Which Credit Allowed                     Tax                      Loss Allocation 
     Disregarded Payments Payments                                 columns (iii) through (x)) (U.S. Dollars)                           Election                 (column (xi) minus 
                                                                                                                                                                column (xv))
1

 g
  (1)
  (2)

 h
  (1)
  (2)

 i
  (1)
  (2)
 j
  (1)
  (2)
 k

 l
 m
2
3
  (1)
  (2)
4
  (1)
  (2)
5
Important: See Computer-Generated Schedule Q in instructions.
                                                                                                                                                Schedule Q (Form 5471) (Rev. 12-2024)