SCHEDULE J 
(Form 5471)                         Accumulated Earnings & Profits (E&P) of Controlled Foreign Corporation
(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     Accumulated E&P of Controlled Foreign Corporation
    Check the box if person filing return does not have all U.S. shareholders’ information to complete an amount in column (e) (see instructions).
                                                                       (a)                       (b)                         (c)                     (d)                 (e) Previously Taxed E&P (see instructions)
Important: Enter amounts in functional currency.                   Post-2017 E&P Not           Post-1986                 Pre-1987 E&P Not        Hovering Deficit and 
                                                                     Previously Taxed        Undistributed Earnings      Previously Taxed          Deduction for      (i) Reclassified section (ii) Reclassified section 
                                                                   (post-2017     section  (post-1986 and     pre-2018   (pre-1987     section   Suspended     Taxes       965(a) PTEP             965(b) PTEP
                                                                   959(c)(3) balance)      section 959(c)(3) balance)    959(c)(3) balance)
1a  Balance  at  beginning  of  year  (as  reported  on  prior 
    year Schedule J)  .         . . . . . . . .  . .
b   Beginning balance adjustments (attach statement) 
c   Adjusted beginning balance (combine lines 1a and 1b)
2a  Reduction for taxes unsuspended under anti-splitter rules
b   Disallowed  deduction  for  taxes  suspended  under 
    anti-splitter rules .       . . . . . . . .  . .
3   Current  year  E&P  (or  deficit  in  E&P)  (enter  amount
    from applicable line 5c of Schedule H) .  .  . .
4   E&P attributable to distributions of previously taxed 
    E&P from lower-tier foreign corporation  .   . .
5a  E&P carried over in nonrecognition transaction  .
b   Reclassify  deficit  in  E&P  as  hovering  deficit  after 
    nonrecognition transaction  .       . . . .  . .
6   Other adjustments (attach statement)  .   .  . .
7   Total  current  and  accumulated  E&P  (combine  lines 
    1c through 6)  .        .   . . . . . . . .  . .
8   Amounts  reclassified  to  section  959(c)(2)  E&P  from 
    section 959(c)(3) E&P  .        . . . . . .  . .
9   Actual distributions  .       . . . . . . .  . .
10  Amounts  reclassified  to  section  959(c)(1)  E&P  from 
    section 959(c)(2) E&P  .        . . . . . .  . .
11  Amounts  included  as  earnings  invested  in  U.S.  property 
    and reclassified to section 959(c)(1) E&P (see instructions)
12  Other adjustments (attach statement)  .   .  . .
13  Hovering  deficit  offset  of  undistributed  post-
    transaction E&P (see instructions)  .   . .  . .
14  Balance at beginning of next year (combine lines 7 through 13) 
For Paperwork Reduction Act Notice, see the Instructions for Form 5471.                                                Cat. No. 21111K                                       Schedule J (Form 5471) (Rev. 12-2020)

Schedule J (Form 5471) (Rev. 12-2020)                                                                                                                                            Page 2
Part I Accumulated E&P of Controlled Foreign Corporation (continued)
                                                                          (e) Previously Taxed E&P (see instructions)
       (iii) General section          (iv) Reclassified section 951A PTEP     (v) Reclassified section 245A(d) PTEP  (vi) Section 965(a) PTEP (vii) Section 965(b) PTEP
       959(c)(1) PTEP
1a
  b
  c
2a
  b
3
4 
5a
  b
6
7 
8 
9
10 
11 
12
13
14 
                                          (e) Previously Taxed E&P (see instructions)                                                                  (f) 
                                                                                                                                              Total Section 964(a) E&P 
            (viii) Section 951A PTEP          (ix) Section 245A(d) PTEP               (x) Section 951(a)(1)(A) PTEP                           (combine columns    (a), (b), (c), 
                                                                                                                                              and (e)(i) through (e)(x))
1a
  b
  c
2a
  b
3
4 
5a
  b
6
7 
8 
9
10 
11 
12
13
14 
                                                                                                                                              Schedule J (Form 5471) (Rev. 12-2020)

Schedule J (Form 5471) (Rev. 12-2020)                                                                                Page 3
Part II    Nonpreviously Taxed E&P Subject to Recapture as Subpart F Income (section 952(c)(2))
Important: Enter amounts in functional currency.
1 Balance at beginning of year        . . . .   . . . . . . . . . . . . . . . . . . . . . .    . . . . . . . . .  ▶ 1

2 Additions (amounts subject to future recapture)  .  . . . . . . . . . . . . . . . . . . .    . . . . . . . . .  ▶ 2

3 Subtractions (amounts recaptured in current year)  .  . . . . . . . . . . . . . . . . . .    . . . . . . . . .  ▶ 3

4 Balance at end of year (combine lines 1 through 3)  . . . . . . . . . . . . . . . . . . .    . . . . . . . . .  ▶ 4
                                                                                                                    Schedule J (Form 5471) (Rev. 12-2020)