SCHEDULE P                                  Previously Taxed Earnings and Profits of U.S. Shareholder  
(Form 5471)
(Rev. December 2020)                                            of Certain Foreign Corporations                                                                   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 U.S. shareholder                                                                                                                         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 Previously Taxed E&P in Functional Currency (see instructions)
                                                                                                                               (a)               (b)                (c) 
                                                                                                                    Reclassified section     Reclassified section  General section 
                                                                                                                      965(a) PTEP              965(b) PTEP         959(c)(1) PTEP

1a  Balance at beginning of year (see instructions)  .  . .   . . . . . . .  .    . . . . .     . .   .       .

b   Beginning balance adjustments (attach statement)  .       . . . . . . .  .    . . . . .     . .   .       .

c   Adjusted beginning balance (combine lines 1a and 1b)        . . . . . .  .    . . . . .     . .   .       .

2   Reduction for taxes unsuspended under anti-splitter rules     . . . . .  .    . . . . .     . .   .       .

3   Previously taxed E&P attributable to distributions of previously taxed E&P from lower-tier foreign corporation  

4   Previously taxed E&P carried over in nonrecognition transaction   . . .  .    . . . . .     . .   .       .

5   Other adjustments (attach statement)  .     .     . . .   . . . . . . .  .    . . . . .     . .   .       .

6   Total previously taxed E&P (combine lines 1c through 5)  .    . . . . .  .    . . . . .     . .   .       .

7   Amounts reclassified to section 959(c)(2) E&P from section 959(c)(3) E&P .    . . . . .     . .   .       .

8   Actual distributions of previously taxed E&P  .     . .   . . . . . . .  .    . . . . .     . .   .       .

9   Amounts reclassified to section 959(c)(1) E&P from section 959(c)(2) E&P .    . . . . .     . .   .       .
10  Amounts included as earnings invested in U.S. property and reclassified to section 959(c)(1) E&P (see 
    instructions) .         .   . . . . . . . . .     . . .   . . . . . . .  .    . . . . .     . .   .       .

11  Other adjustments (attach statement)  .     .     . . .   . . . . . . .  .    . . . . .     . .   .       .

12  Balance at beginning of next year (combine lines 6 through 11)  . . . .  .    . . . . .     . .   .       .
For Paperwork Reduction Act Notice, see instructions.                                 Cat. No. 49203F                                            Schedule P (Form 5471) (Rev. 12-2020)

Schedule P (Form 5471) (Rev. 12-2020)                                                                                                                     Page 2
Part I Previously Taxed E&P in Functional Currency (see instructions) (continued)
       (d)                            (e)                  (f)                 (g)                 (h)          (i)             (j)                  (k) 
       Reclassified section           Reclassified section Section 965(a) PTEP Section 965(b) PTEP Section 951A Section 245A(d) Section 951(a)(1)(A) Total
       951A PTEP                      245A(d) PTEP                                                 PTEP         PTEP            PTEP

1a

  b

  c

2

3

4

5

6

7

8

9

10 

11

12 
                                                                                                                                Schedule P (Form 5471) (Rev. 12-2020)

Schedule P (Form 5471) (Rev. 12-2020)                                                                                                                           Page 3
Part II Previously Taxed E&P in U.S. Dollars 
                                                                                                                  (a)                  (b)                  (c) 
                                                                                                                  Reclassified section Reclassified section General section 
                                                                                                                  965(a) PTEP          965(b) PTEP          959(c)(1) PTEP

1a Balance at beginning of year (see instructions)  . . . . . . .     . . . . . . . . . . . . .

b  Beginning balance adjustments (attach statement)  .    . . . .     . . . . . . . . . . . . .

c  Adjusted beginning balance (combine lines 1a and 1b)     . . .     . . . . . . . . . . . . .

2  Reduction for taxes unsuspended under anti-splitter rules  . .     . . . . . . . . . . . . .
3  Previously  taxed  E&P  attributable  to  distributions  of  previously  taxed  E&P  from  lower-tier  foreign 
   corporation  .  . .   .            . . . . . . . . . . . . . .     . . . . . . . . . . . . .

4  Previously taxed E&P carried over in nonrecognition transaction  . . . . . . . . . . . . . .

5  Other adjustments (attach statement)  .        . . . . . . . .     . . . . . . . . . . . . .

6  Total previously taxed E&P (combine lines 1c through 5)  . . .     . . . . . . . . . . . . .

7  Amounts reclassified to section 959(c)(2) E&P from section 959(c)(3) E&P . . . . . . . . . .

8  Actual distributions of previously taxed E&P  .    . . . . . .     . . . . . . . . . . . . .

9  Amounts reclassified to section 959(c)(1) E&P from section 959(c)(2) E&P . . . . . . . . . .
10 Amounts included as earnings invested in U.S. property and reclassified to section 959(c)(1) E&P (see 
   instructions) . . .   .            . . . . . . . . . . . . . .     . . . . . . . . . . . . .

11 Other adjustments (attach statement)  .        . . . . . . . .     . . . . . . . . . . . . .

12 Balance at beginning of next year (combine lines 6 through 11)  .  . . . . . . . . . . . . .
                                                                                                                                       Schedule P (Form 5471) (Rev. 12-2020)

Schedule P (Form 5471) (Rev. 12-2020)                                                                                                                     Page 4
Part II Previously Taxed E&P in U.S. Dollars (continued)
        (d)                           (e)                  (f)                 (g)                 (h)          (i)             (j)                  (k) 
        Reclassified section          Reclassified section Section 965(a) PTEP Section 965(b) PTEP Section 951A Section 245A(d) Section 951(a)(1)(A) Total
        951A PTEP                     245A(d) PTEP                                                 PTEP         PTEP            PTEP

1a

  b

  c

2

3

4

5

6

7

8

9

10 

11

12 
                                                                                                                                Schedule P (Form 5471) (Rev. 12-2020)