SCHEDULE P                                Previously Taxed Earnings and Profits of U.S. Shareholder  
(Form 5471)
(Rev. December 2019)                                            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 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)                    (d)                    (e)                   (f)                 (g) 
                                                       Section 965(a)          Section 965(b)(4)(A) Earnings Invested in     Section 951A           Section 245A(e)(2)     Section 959(e)         Section 964(e)(4) 
                                                       Inclusion             (section 959(c)(1)(A))   U.S. Property            Inclusion              Inclusion            (section 959(c)(1)(A)) Inclusion           
                                                      (section 959(c)(1)(A))                        (section 959(c)(1)(A)) (section 959(c)(1)(A)) (section 959(c)(1)(A))                          (section 959(c)(1)(A))
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. 12-2019)

Schedule P (Form 5471) (Rev. 12-2019)                                                                                                                                                              Page 2
Part I Previously Taxed E&P in Functional Currency (see instructions) (continued)
       (h)                            (i)       (j)                 (k)                  (l)                 (m)                 (n)                 (o)                 (p)                  (q) 
   Section 951(a)(1)(A)   Earnings Invested     Section 965(a)      Section 965(b)(4)(A) Section 951A        Section 245A(e)(2)  Section 959(e)      Section 964(e)(4)   Section 951(a)(1)(A) Total
       Inclusion          in Excess             Inclusion           (section 959(c)(2))  Inclusion           Inclusion           (section 959(c)(2)) Inclusion           Inclusion         
   (section 959(c)(1)(A)) Passive Assets        (section 959(c)(2))                      (section 959(c)(2)) (section 959(c)(2))                     (section 959(c)(2)) (section 959(c)(2))
                          (section 959(c)(1)(B))
1a

  b

  c

2

3
4
5

6

7
8

9

10 
11

12 
                                                                                                                                                                         Schedule P (Form 5471) (Rev. 12-2019)

Schedule P (Form 5471) (Rev. 12-2019)                                                                                                                                                               Page 3
Part II Previously Taxed E&P in U.S. Dollars 
                                                        (a)                    (b)                    (c)                    (d)                    (e)                    (f)                  (g) 
                                                        Section 965(a)         Section 965(b)(4)(A)   Earnings Invested in   Section 951A           Section 245A(e)(2)     Section 959(e)       Section 964(e)(4) 
                                                        Inclusion              (section 959(c)(1)(A)) U.S. Property          Inclusion              Inclusion            (section 959(c)(1)(A)) Inclusion           
                                                        (section 959(c)(1)(A))                        (section 959(c)(1)(A)) (section 959(c)(1)(A)) (section 959(c)(1)(A))                      (section 959(c)(1)(A))
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. 12-2019)

Schedule P (Form 5471) (Rev. 12-2019)                                                                                                                                                              Page 4
Part II Previously Taxed E&P in U.S. Dollars (continued)
        (h)                           (i)       (j)                 (k)                  (l)                 (m)                 (n)                 (o)                 (p)                  (q) 
   Section 951(a)(1)(A)   Earnings Invested     Section 965(a)      Section 965(b)(4)(A) Section 951A        Section 245A(e)(2)  Section 959(e)      Section 964(e)(4)   Section 951(a)(1)(A) Total
        Inclusion         in Excess             Inclusion           (section 959(c)(2))  Inclusion           Inclusion           (section 959(c)(2)) Inclusion           Inclusion         
   (section 959(c)(1)(A)) Passive Assets        (section 959(c)(2))                      (section 959(c)(2)) (section 959(c)(2))                     (section 959(c)(2)) (section 959(c)(2))
                          (section 959(c)(1)(B))
1a

  b

  c

2

3
4
5

6

7
8

9

10 
11

12 
                                                                                                                                                                         Schedule P (Form 5471) (Rev. 12-2019)