SCHEDULE M                  Transactions Between Foreign Disregarded Entity (FDE) or 
(Form 8858) 
(Rev. September 2021)       Foreign Branch (FB) and the Filer or Other Related Entities                                                       OMB No. 1545-1910
Department of the Treasury                                       ▶ Attach to Form 8858.  
Internal Revenue Service              ▶ Go to www.irs.gov/Form8858 for instructions and the latest information.
Name of person filing Form 8858                                                                                                     Identifying number

Name of FDE or FB                                    U.S. identifying number, if any                 Reference ID number (see instructions)

Name of tax owner                                                                               U.S. identifying number, if any

Important: Complete a       separate Schedule M for each FDE or FB. Enter the totals for each type of transaction that occurred during 
the annual accounting period between the FDE or FB and the persons listed in the applicable columns (b) through (f). All amounts must 
be stated  in  U.S.  dollars  translated  from  functional  currency  at  the  appropriate  exchange  rate  for  the  FDE’s  or  FB’s                tax year.  See 
instructions. 
Enter the relevant functional currency and the exchange rate used throughout this schedule ▶
Column headings.         This schedule contains three sets of column headings. Check the box that identifies the status of the tax owner 
and complete lines 1 through 21 with respect to the applicable set of column headings.
                                                                                            (d) Any foreign  
   Controlled Foreign Partnership                                  (c) Any domestic         corporation or            (e) Any U.S. person 
                                          (b) U.S. person filing   corporation or           partnership                 with a 10% or more  
           (a) Transactions of                this return          partnership              controlling or            direct interest in the  
                                                                   controlling or           controlled by the         controlled foreign  
                 FDE or FB                                         controlled by the filer  filer (other than the     partnership (other 
                                                                                            tax owner)                    than the filer) 
   Controlled Foreign Corporation                                  (c) Any domestic         (d) Any foreign           (e) 10% or more U.S.       (f) 10% or more U.S.  
                                          (b) U.S. person filing   corporation or           corporation or            shareholder of any         shareholder, or other  
           (a) Transactions of                this return          partnership controlled   partnership controlled        corporation            owner, of any entity  
               FDE or FB                                               by the filer         by the filer (other         controlling the tax      controlling the tax  
                                                                                              than tax owner)                 owner                  owner 

   U.S. Tax Owner                         (b) U.S. person filing   (c) Any domestic         (d) Any foreign               (e) Any foreign 
                                              this return          corporation or           corporation (including    partnership (including its 
                                              (other than the      partnership controlled   its branches or 
           (a) Transactions of                tax owner of the     by the filer (other than disregarded entities)     branches or FDEs) 
                 FDE or FB                    FDE or FB)           the tax owner of the     controlling or controlled controlling or controlled 
                                                                   FDE or FB)               by the filer                  by the filer
                                                                                                                                                          
1  Sales of inventory  .         . .  . . 
2  Sales of property rights  .        . . 
3  Compensation received for certain 
   services  .    .      .  .    . .  . .
4  Commissions received  .            . . 
5  Rents, royalties, and license fees 
   received       .      .  .    . .  . .
6  Dividends/Distributions received  
7  Interest received  .          . .  . . 
8  Loan guarantee fees received  .
9  Other       .  .      .  .    . .  . . 
10 Add lines 1 through 9 .         .  . . 
11 Purchases of inventory  .          . . 
12 Purchases of tangible property 
   other than inventory  .         .  . . 
13 Purchases of property rights         . 
14 Compensation paid for certain  
   services       .      .  .    . .  . . 
15 Commissions paid              . .  . . 
16 Rents, royalties, and license fees 
   paid  .     .  .      .  .    . .  . . 
17 Interest paid         .  .    . .  . . 
18 Loan guarantee fees paid           . .
19 Add lines 11 through 18  .         . . 
20 Amounts borrowed 
   (see instructions)  .         . .  . . 
21 Amounts loaned 
   (see instructions)  .         . .  . . 
For Paperwork Reduction Act Notice, see the Instructions for Form 8858.                     Cat. No. 37387C               Schedule M (Form 8858) (Rev. 9-2021)