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Department of the Treasury
Internal Revenue Service
Instructions for Form 8975

and Schedule A (Form 8975)

(Rev. July 2019)
Country-by-Country Report

Section references are to the Internal Revenue Code unless Additionally, the term “business entity” includes any entity
otherwise noted. with a single owner that may be disregarded as an entity
separate from its owner under Regulations section
Future Developments 301.7701-3, and any permanent establishment (described
For the latest information about developments related to below) that prepares financial statements separate from
Form 8975, Schedule A (Form 8975), and their instructions, those of its owner for financial or tax reporting, regulatory, or
such as legislation enacted after they were published, go to internal management control purposes.
IRS.gov/Form8975. A decedent's estate or a bankruptcy estate described in
section 1398 is not a business entity.
General Instructions Constituent entity. With respect to a U.S. MNE group, a
constituent entity is any separate business entity of such U.S.
Purpose of Form MNE group but does not include a foreign corporation or
Certain United States persons that are the ultimate parent foreign partnership for which information is not otherwise
entity of a United States multinational enterprise (U.S. MNE) required to be furnished under section 6038(a) (determined
group with annual revenue for the preceding reporting period without regard to Regulations sections 1.6038-2(j) and
of $850 million or more are required to file Form 8975. 1.6038-3(c)) or any permanent establishment of such foreign
corporation or foreign partnership.
Form 8975 and Schedules A (Form 8975) are used by
filers described under Who Must File to annually report Permanent establishment (PE). The term “permanent
certain information with respect to the filer’s U.S. MNE group establishment” includes:
on a country-by-country basis. The filer must list the U.S. • A branch or business establishment of a constituent entity
MNE group’s constituent entities, indicating each entity’s tax in a tax jurisdiction that is treated as a permanent
jurisdiction (if any), country of organization and main establishment under an income tax convention to which that
business activity, and provide financial and employee tax jurisdiction is a party,
information for each tax jurisdiction in which the U.S. MNE • A branch or business establishment of a constituent entity
does business. The financial information includes revenues, that is liable to tax in the tax jurisdiction in which it is located
profits, income taxes paid and accrued, stated capital, pursuant to the domestic law of such tax jurisdiction, or
accumulated earnings, and tangible assets other than cash. • A branch or business establishment of a constituent entity
that is treated in the same manner for tax purposes as an
Form 8975 and its Schedules A (Form 8975) must be filed entity separate from its owner by the owner's tax jurisdiction
with the IRS with the income tax return of the ultimate parent of residence.
entity of a U.S. MNE group for the tax year in or within which
the reporting period covered by the Form 8975 ends. Reporting period. The reporting period covered by Form
8975 and Schedules A (Form 8975) is generally the
Do not file Form 8975 and its Schedules A (Form 12-month period of your applicable financial statement that
! 8975) separately from your income tax return. ends with or within your tax year. If you do not prepare an
CAUTION annual applicable financial statement, then the reporting
period covered by Form 8975 and Schedules A (Form 8975)
Definitions is generally the 12-month period that ends on the last day of
For more information on the terms below, see Regulations your tax year.
section 1.6038-4. Tax jurisdiction. A tax jurisdiction is a country or a
Applicable financial statement. An applicable financial jurisdiction that is not a country but that has fiscal autonomy.
statement is a certified audited financial statement that is A U.S. territory or possession of the United States is
accompanied by a report of an independent certified public considered to have fiscal autonomy.
accountant or similarly qualified independent professional Tax jurisdiction of residence. A business entity generally
that is used for purposes of reporting to shareholders, is considered a resident in a tax jurisdiction if, under the laws
partners, or similar persons; for purposes of reporting to of that tax jurisdiction, the business entity is liable to tax
creditors in connection with securing or maintaining therein based on place of management, place of
financing; or for any other substantial non-tax purpose. organization, or another similar basis. A business entity is not
Business entity. A business entity generally is any entity considered a tax resident in a tax jurisdiction if the business
recognized for federal tax purposes that is not properly entity is liable to tax in such tax jurisdiction only by reason of
classified as a trust under Regulations section 301.7701-4. a tax imposed by reference to gross amounts of income
However, any grantor trust within the meaning of section 671, without any reduction for expenses, provided such tax
all or a portion of which is owned by a person other than an applies only with respect to income from sources in such tax
individual, is considered a business entity. jurisdiction or capital situated therein.

Jul 01, 2019 Cat. No. 69160R

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  A corporation that is organized or managed in a tax                  traded on a public securities exchange in its tax jurisdiction of 
jurisdiction that does not impose an income tax on                     residence).
corporations will be treated as resident in that tax jurisdiction, 
unless such corporation is treated as resident in another tax          Who Must File
jurisdiction under the previously described rules.                     A U.S. person must file Form 8975 and Schedules A (Form 
  The tax jurisdiction of residence of a permanent                     8975) if it is the ultimate parent entity of a U.S. MNE group 
establishment is the jurisdiction in which the permanent               with revenues of $850 million or more in the immediately 
establishment is located.                                              preceding reporting period. A U.S. territory ultimate parent 
                                                                       entity may designate a U.S. business entity to file on its 
  A business entity that does not have a tax jurisdiction of 
                                                                       behalf.
residence is considered “stateless.”
Ultimate parent entity of a U.S. MNE group.  The ultimate              When making the determination of whether you are the 
parent entity of a U.S. MNE group is a U.S. business entity            ultimate parent entity of a U.S. MNE group, a business 
that:                                                                  entity’s tax jurisdiction of residence is the business entity’s 
• Owns directly or indirectly a sufficient interest in one or          country of organization if the business entity does not 
more other business entities, at least one of which is                 otherwise have a tax jurisdiction of residence.
organized or tax resident in a tax jurisdiction other than the         Exceptions from filing. You are not required to file Form 
United States, such that the U.S. business entity is required          8975 if the annual revenue of your group for the immediately 
to consolidate the accounts of the other business entities             preceding reporting period was less than $850 million.
with its own accounts under U.S. GAAP (or that would be so 
required if publicly traded); and                                      When To File
• Is not owned directly or indirectly by another business              Attach Form 8975 and Schedules A (Form 8975) to your 
entity that consolidates the accounts of such U.S. business            income tax return and file them with the IRS by the due date 
entity with its own accounts under GAAP in the other                   (including extensions) for that income tax return. The Form 
business entity's tax jurisdiction of residence (or that would         8975 and Schedules A (Form 8975) should be attached, if 
be so required if publicly traded in its tax jurisdiction of           applicable, to Forms 1120, 1065, 1065-B, 1120-S, 1120-L, 
residence).                                                            1120-PC, 1120-REIT, 990-T, and 1041.
U.S. business entity. A U.S. business entity is a business             Extension of time to file. To request an extension of time 
entity that is organized or has its tax jurisdiction of residence      to file Form 8975, you must follow the instructions for the 
in the United States. Foreign insurance companies that elect           income tax return to which Form 8975 and Schedules A 
to be treated as domestic corporations under section 953(d)            (Form 8975) will be attached.
are U.S. business entities that have their tax jurisdiction of 
residence in the United States. A business entity that is a            How To File
limited liability company that is organized in the United 
States, and is wholly owned (directly) by another business             Electronic Filing
entity that has its tax jurisdiction of residence and is               If you file your income tax return electronically, see the 
organized in the United States, will be considered a U.S.              instructions for the income tax return for general information 
business entity that has its tax jurisdiction of residence in the      about electronic filing.
United States.
                                                                       If you are filing Forms 1120, 1065, 1065-B, 1120-S, or 
U.S. MNE group. A U.S. MNE group comprises the ultimate                1041 electronically, you must attach Form 8975 and 
parent entity of a U.S. MNE group and all of the business              Schedules A (Form 8975) electronically in the correct format, 
entities required to consolidate their accounts with the               not as a binary attachment.
ultimate parent entity's accounts under U.S. GAAP (or that 
would be so required if publicly traded), regardless of                Note.  In order to ensure the timely automatic exchange of 
whether any such business entities could be excluded from              the information on Form 8975 and Schedules A (Form 8975), 
consolidation solely on size or materiality grounds.                   you are encouraged to file your return electronically.
  Business entities are not considered part of the U.S. MNE            Amended Form 8975.      If you file a Form 8975 and 
group if the income or assets of the business entities are             Schedules A (Form 8975) that you later determine should be 
included in the financial statements of the ultimate parent            amended, file an amended Form 8975 and all Schedules A 
entity based on the equity method or fair value accounting.            (Form 8975), including any that have not been amended, 
U.S. territory or possession of the United States.       The           with an amended tax return. Use the amended return 
term “U.S. territory or possession of the United States”               instructions for the return with which you originally filed Form 
means American Samoa, Guam, the Northern Mariana                       8975 and Schedules A (Form 8975) and check the amended 
Islands, Puerto Rico, and the U.S. Virgin Islands.                     report checkbox at the top of Form 8975.
U.S. territory ultimate parent entity. A U.S. territory                If the return and Form 8975 that you are amending were 
ultimate parent entity is a business entity organized in a U.S.        filed electronically with the IRS, then the amended return and 
territory or possession of the United States that controls (as         Form 8975 should be filed electronically with the IRS in order 
defined in section 6038(e)) a U.S. business entity and that is         to ensure timely automatic exchange of the information on 
not owned directly or indirectly by another business entity            Form 8975 and Schedules A (Form 8975).

that consolidates the accounts of the U.S. territory ultimate          Where To File
parent entity with its accounts under GAAP in the other 
business entity's tax jurisdiction of residence (or would be so        While most entities will be electronically filing their country-by 
required if equity interests in the other business entity were         country reports, some filers will not be able to file 
                                                                       electronically. This includes those filing Form 1120-REIT, 
                                                                       Form 990-T, filers of Form 1120-PC and 1120-L that are filing 

                                                                   -2-            Instructions for Form 8975 (Rev. July 2019)

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as parent entities, and filers of Form 1041 that choose not to
Part I—Identification of Filer
or are not required to file electronically. These filers should
use the mailing addresses provided for the applicable Use Part I to provide your identifying information.
income tax return. The Form 8975 and Schedules A (Form Line 1a. Enter your complete legal name.
8975) must be attached to the applicable paper tax return.
Line 1b. You are the reporting entity. Enter the code for your
Paper-filed returns. If filing on paper only, mail a copy of reporting role. The reporting role indicates whether you are
page 1 of your Form 8975 to the IRS. Mailing a copy of filing as the ultimate parent entity of your group (enter code:
page 1 of Form 8975 will notify the IRS that you have filed ULT) or if you are filing because you were designated by a
Form 8975 and Schedules A (Form 8975) with a paper return U.S. territory ultimate parent entity to file on its behalf (enter
and will assist the IRS in identifying paper returns that have code: SUR).
Form 8975 and Schedules A (Form 8975) attached. Mail to
the following address: Line 1c. Enter your employer identification number (EIN).
Lines 2 and 3a through 3c. Enter your legal address.
Internal Revenue Service Include the suite, room, or other unit number after the street
Mailstop 4950 address. If the post office does not deliver mail to the street
1973 N. Rulon White Blvd. address and you have a P.O. box, show the box number
Ogden, UT 84201 instead.
Foreign address. Follow the country's practice for
Record Maintenance entering the postal code, if any. Do not abbreviate the
You are required to maintain records to support the country name.

information provided on Form 8975 and Schedules A (Form Part II—Additional Information
8975). However, you are not required to create and maintain
records that reconcile the amounts provided on Form 8975 You can enter additional information related to your group,
and Schedules A (Form 8975) with the income tax returns of such as a narrative description of the overall business
any tax jurisdiction or your applicable financial statements. operations and structure of your group or an overall
assumption or convention that you used which might have an
Penalties for Failure To File effect on your report. Any financial amounts entered in Part II
Penalties under section 6038(b) may apply for failure to must be stated in U.S. dollars. You will have an opportunity to
report the information required on this form. enter specific information regarding financial information and
constituent entities in each tax jurisdiction on the appropriate
Schedule A (Form 8975).
Specific Instructions for Form If the additional information you choose to enter in Part II
will not fit in the allotted space, complete as many additional
8975
page 2, Part II, Additional Information sections as you need,
There are two parts to Form 8975. You must complete the and submit these additional page(s) with Form 8975.
information at the top of the form regarding reporting period
and Part I. Completing Part II is optional. Specific Instructions for Schedule A
At the top of Form 8975, enter the reporting period for which (Form 8975)
you are filing. You must file a separate Schedule A (Form 8975) for each
If filing an amended report (see Amended Form 8975, tax jurisdiction in which your group has one or more
earlier), check the amended report box. constituent entities resident. If you have any constituent
entities in your group that do not have a tax jurisdiction of
Enter the number of Schedules A (Form 8975) attached to residence (that is, the constituent entity is “stateless”), then
Form 8975. You must attach at least one Schedule A (Form you also must fill out a Schedule A (Form 8975) providing the
8975) to your Form 8975 for each tax jurisdiction in which information for each constituent entity that is stateless,
your group operates, including the United States. Therefore, reporting the financial and employee information in the
you will file a separate Schedule A (Form 8975) for at least aggregate with respect to those stateless constituent entities,
two tax jurisdictions. and indicating that there is no tax jurisdiction by providing the
appropriate “stateless” code. See Tax jurisdiction under Part
Generally, at least one Schedule A (Form 8975) will be for I—Tax Jurisdiction Information, later.
the United States. However, certain U.S. MNE groups may
have only U.S.-organized constituent entities that are fiscally The financial amounts furnished should be based on
transparent. These fiscally transparent U.S. business entities applicable financial statements, books and records
do not have a tax jurisdiction of residence for purposes of maintained with respect to the constituent entities, regulatory
reporting information on Form 8975. Thus, these fiscally financial statements, or records used for tax reporting or
transparent U.S. business entities, along with all other internal management control purposes for an annual period
constituent entities of the U.S. MNE group that do not have a of each constituent entity ending with or within the reporting
tax jurisdiction of residence, should be reported on one period.
Schedule A (Form 8975) that indicates the tax jurisdiction At the top of each Schedule A (Form 8975), enter the
“stateless.” reporting period, your name, and EIN. These should match
If a filing does not have either a United States Schedule A the information entered on Form 8975.
(Form 8975) or a “stateless” Schedule A (Form 8975) that If a constituent entity in your group is the owner of another
contains fiscally transparent U.S. business entities, then the constituent entity in your group that is stateless, then the
Form 8975 has not been completed properly. owner's share of such stateless entity's revenues and profits

Instructions for Form 8975 (Rev. July 2019) -3-

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should be aggregated with the information for the owner's tax Part I. Enter the tax jurisdiction only. Do not complete lines
jurisdiction of residence. 1 through 8 of Part I.
At each level, the owner entity includes its share of the Part II. Complete Part II as needed to list all of the
stateless entity’s revenue and profits in the owner’s tax constituent entities resident in the tax jurisdiction.
jurisdiction of residence only if the owner has a tax
jurisdiction of residence (that is, only if the owner is not Part III. Enter a statement that indicates this is a
stateless), and the amount of revenue of the top-tier stateless continuation sheet, the tax jurisdiction to which the
entity from which the owner entity calculates its share should continuation sheet applies, and the page number of the
include any allocations from stateless entities owned, directly continuation sheets (for example, “Page 3 of 9”). Complete
or indirectly, by the top-tier stateless entity, even if such the rest of Part III as necessary.
allocations are excluded from the intermediate stateless
Part I—Tax Jurisdiction Information
entity’s revenue and profit.
For each tax jurisdiction in which one or more constituent
Example. Assume US Corp is the ultimate parent entity entities of your group is tax resident, you must provide
of a U.S. MNE group. US Corp owns 90% of partnership P1 financial amounts and number of employees as an aggregate
which in turn owns 80% of partnership P2. Both P1 and P2 of the information for the constituent entities resident in that
do not have a tax jurisdiction of residence (that is, they are tax jurisdiction.
stateless), each earns $100 of revenue and has no expenses
(P1’s $100 of revenue does not include its allocable share of Tax jurisdiction. This field is mandatory. Enter the
P2’s revenue), and neither creates a permanent two-letter code for the tax jurisdiction to which the
establishment (that is, taxable presence) in any tax Schedule A (Form 8975) pertains. The country code for the
jurisdiction. Assume US Corp earns $100 of revenue, not United States is “US” and the country code for “stateless” is
including its share of P1’s revenue, and has no expenses. “X5.” All other country codes can be found at IRS.gov/
CountryCodes.
P2 has $100 of revenue and profit that is reflected on the
stateless Schedule A revenue and profit lines. P1 has $100 Form 8975 and Schedule A (Form 8975) information is
of revenue and profit that is reflected on the stateless exchanged using the OECD Country Code List that is based
Schedule A revenue and profit lines. Since P1 is stateless, it on the ISO 3166-1 Standard. Although the country codes
does not include its share of P2’s revenue and profit again on found in the IRS link above contain the jurisdictions listed in
the stateless Schedule A revenue or profit lines. The total the table below, those jurisdictions do not correspond to a
revenue and profit on the stateless Schedule A is $200. valid OECD country code for purposes of exchanging the
information. Therefore, do not enter any of these country
US Corp has $100 of revenue and profit, not including any
codes on the tax jurisdiction line of Part I of Schedule A
allocations from other constituent entities. Since US Corp
(Form 8975).
has a tax jurisdiction of residence, it includes its share of P1’s
revenue and profit on the Schedule A for the United States. Tax Jurisdiction Country Code
P1’s revenue and profit, of which US Corp is allocated 90%,
includes any allocations from stateless entities that P1 owns, Akrotiri AX
even if such allocations were not included on the stateless Ashmore and Cartier Islands AT
Schedule A revenue or profit lines. P1’s revenue and profit Clipperton Island IP
when determining US Corp’s allocable share is $180 (P1’s
own $100 of revenue and profit plus 80% of P2’s revenue Coral Sea Islands CR
and profit, or $80). US Corp is allocated 90% of $180, or Dhekelia DX
$162, of revenue and profit due to its ownership of P1. The
Paracel Islands PF
total revenue and profit on the United States Schedule A
revenue and profit lines is US Corp’s own revenue and profit Spratly Islands PG
of $100 plus its allocation of $162 of revenue and profit from
P1, or $262.
If the tax jurisdiction specified in the above list is
Currency Translation associated with a larger sovereignty, use the country code for
All currency amounts furnished must be in U.S. dollars. If an the larger sovereignty with which the tax jurisdiction is
exchange rate is used other than in accordance with U.S. associated (e.g., Akrotiri and Dhekelia are considered a
GAAP for translation to U.S. dollars, the exchange rate must British Overseas Territory so the country code for the United
be indicated in Part III, Additional Information, on the Kingdom would be used (“UK”)). Otherwise, use a separate
Schedule A (Form 8975) relating to the amounts that are not Schedule A for “other country” using the tax jurisdiction code
translated in accordance with U.S. GAAP. “OC.” In either case, you should include in Part III of
Schedule A (Form 8975) the name of the specific constituent
Multiple Schedules A (Form 8975) for a Single entity and the jurisdiction where the constituent entity is
Tax Jurisdiction located.
If you are filing on paper and the information you want to When you enter a country code in Schedule A (Form
enter for a single tax jurisdiction does not fit on a single ! 8975), Part I, the financial and employee information
Schedule A (Form 8975), you can attach additional CAUTION in Part I, the constituent entity information in Part II,
Schedules A (Form 8975). Complete the additional and the additional information in Part III must pertain to the
Schedules A (Form 8975) as follows. constituent entities that are tax resident in that jurisdiction.
Above Part I. Enter the reporting period beginning and In Part I, you will provide the aggregate amounts for all of
ending dates, the name of the reporting entity, and the EIN. the constituent entities listed in Part II.

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Lines 1a through 1c. In line 1a, enter the aggregate income earned by PE Y, then that income tax paid should be
revenues of the constituent entities listed in Part II that are reflected on the Schedule A for tax jurisdiction X. However,
generated from transactions with those that are not income tax paid to tax jurisdiction Y on income earned by PE
constituent entities in your group. In line 1b, enter the Y is not included on the Schedule A for tax jurisdiction X, but
aggregate revenues of the constituent entities listed in Part II rather on the Schedule A for tax jurisdiction Y.
that are generated from transactions with other constituent Line 5. Enter the aggregate amount of the stated capital of
entities in your group. In line 1c, enter the total aggregate the constituent entities listed in Part II.
revenues of the constituent entities listed in Part II.
The stated capital of a permanent establishment must be
The term “revenue” includes all amounts of revenue, reported in the tax jurisdiction of residence of the legal entity
including revenue from sales of inventory and property, of which it is a permanent establishment unless there is a
services, royalties, interest, and premiums. defined capital requirement in the permanent establishment
Revenue does not include payments received from other tax jurisdiction for regulatory purposes.
constituent entities in your group that are treated as Line 6. Enter the aggregate of total accumulated earnings of
dividends in the payor's tax jurisdiction of residence. the constituent entities listed in Part II. However, the
Distributions and remittances from your constituent entities accumulated earnings of a permanent establishment are
that are partnerships, other fiscally transparent entities, or considered those of the legal entity of which it is a permanent
permanent establishments are not considered revenue of the establishment and should be reported on the Schedule A
recipient-owner. (Form 8975) for the tax jurisdiction of the legal entity owner.
Revenue also does not include imputed earnings or
deemed dividends from other constituent entities in your Line 7. Enter the aggregate number of employees on a
group that are taken into account solely for tax purposes and full-time equivalent basis of the constituent entities listed in
that otherwise would be included as revenue by a constituent Part II. The number of employees may be reported as of the
entity. year-end, on the basis of average employment levels for the
year, or on any other basis consistently applied across tax
For a constituent entity that is an exempt organization, jurisdictions of your group and from year to year.
revenue means only revenue that is reflected in unrelated
business taxable income. See Regulations section Reasonable rounding or approximation of the number of
1.6038-4(d)(3)(ii). employees is permissible, provided that such rounding or
approximation does not materially distort the relative
Line 2. Enter the aggregate profit or loss before income tax distribution of employees across the various tax jurisdictions
of the constituent entities listed in Part II. of your group. Consistent approaches should be applied from
Line 3. Enter the aggregate amount of income tax paid on a year to year and across entities.
cash basis to all tax jurisdictions by the constituent entities Line 8. Enter the aggregate of the net book value of tangible
listed in Part II and any taxes withheld on payments received assets of all the constituent entities listed in Part II. For
by the constituent entities listed in Part II. purposes of this schedule, tangible assets do not include
Taxes paid should include taxes paid in cash by a cash or cash equivalents, intangibles, or financial assets.
constituent entity listed in Part II to its tax jurisdiction and to For permanent establishments, assets should be reported
all other tax jurisdictions. Taxes paid should include on the Schedule A (Form 8975) for the tax jurisdiction in
withholding taxes paid by other entities (whether related or which the permanent establishment is located.
unrelated) with respect to payments to the constituent
entities in Part II. Part II—Constituent Entity
Example. If, during a reporting period, Company X Information
(resident in tax jurisdiction X) generates operating income in In this section, you will provide constituent entity information
tax jurisdiction X that is subject to corporate income tax in tax for your group regarding the constituent entities that have the
jurisdiction X and earns interest income from a company in tax jurisdiction indicated in Part I. You should complete a row
tax jurisdiction Y subject to withholding tax in tax jurisdiction for each constituent entity providing the information indicated
Y, the taxes paid to tax jurisdiction X on the operating income below.
and the tax withheld on the interest and paid to tax
jurisdiction Y should be reported as part of the income taxes Line 1. Enter the full legal name of the constituent entity,
paid by Company X on the Schedule A for tax jurisdiction X. including the domestic designation for the legal form, as
indicated in its articles of incorporation or any similar
Line 4. Enter the aggregate of the total accrued current document. If the constituent entity is a permanent
income tax expense recorded on taxable profits or losses, establishment, the naming convention to use is the name of
reflecting only operations in the relevant annual period and the constituent entity of which the permanent establishment
excluding deferred taxes or provisions for uncertain tax would be a part (if it were not its own constituent entity),
liabilities, for the constituent entities listed in Part II. followed by “- (PE).” For instance, if XYZ Corp has a
When a constituent entity listed in Part II is a permanent permanent establishment, that permanent establishment’s
establishment, the amounts on line 3 and line 4 should not name would be “XYZ Corp - (PE).”
include the income tax paid or current income tax expense If filing electronically, the address of the constituent entity
accrued by the business entity of which the permanent also may be provided.
establishment would otherwise be a part in that business
entity’s tax jurisdiction of residence on the income derived by Line 2. Enter the tax identification number (TIN), if any, used
the permanent establishment. For example, if Company X for the constituent entity by the tax administration in the tax
(resident in tax jurisdiction X) has a permanent establishment jurisdiction of residence. The TIN is a mandatory field and
“PE Y” in tax jurisdiction Y that is considered a constituent must be entered for each constituent entity. If the constituent
entity, and Company X pays tax jurisdiction X income tax on entity does not have a TIN, then enter “NOTIN.”

Instructions for Form 8975 (Rev. July 2019) -5-

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If filing electronically, one or more entity identification feel this does not properly reflect the main businesses of a
numbers (IN), such as a company registration number, can constituent entity, you may use Part III, Additional
be provided, along with the IN’s issuer country and type. Information, on the appropriate Schedule A (Form 8975) to
enter additional codes and explain.
Line 3. Using the two-letter code from the list at IRS.gov/
CountryCodes, enter the tax jurisdiction in which the Line 4b. If you entered the code for “Other” in line 4a,
constituent entity is organized or incorporated if different from describe the “Other” business activity.
the tax jurisdiction of residence. However, see Tax
jurisdiction under Part I—Tax Jurisdiction Information, earlier, Part III—Additional Information
for codes that are not allowed. You can enter any relevant information or explanation that
Line 4a. Identify the nature of the main business activity of you deem necessary or that would facilitate the
the constituent entity in the relevant tax jurisdiction by understanding of the information provided in Parts I and II.
selecting at least one of the following codes or categories. The information may or may not relate to a specific
• CBC501 Research and development constituent entity. The information may be used to explain
• CBC502 Holding or managing intellectual property the tax jurisdiction financial and employee information in Part
• CBC503 Purchasing or procurement I, and you can use the item reference codes listed next to
• CBC504 Manufacturing or production indicate if the additional information relates to a specific item
• CBC505 Sales, marketing, or distribution in Part I.
• CBC506 Administrative, management, or support services • CBC601 Revenues—unrelated party
• CBC507 Provision of services to unrelated parties • CBC602 Revenues—related party
• CBC508 Internal group finance • CBC603 Revenues—total
• CBC509 Regulated financial services • CBC604 Profit or loss
• CBC510 Insurance • CBC605 Income tax paid
• CBC511 Holding shares or other equity instruments • CBC606 Income tax accrued
• CBC512 Dormant • CBC607 Stated capital
• CBC513 Other • CBC608 Accumulated earnings
• CBC609 Number of employees
Those that do not file electronically are limited to indicating • CBC610 Tangible assets
a maximum of three main business activities. However, if you

Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the
United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to
allow us to figure and collect the right amount of tax.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless
the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long
as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return
information are confidential, as required by section 6103.
The time needed to complete and file this form and related schedules will vary depending on individual circumstances. The
estimated burden for taxpayers filing this form is approved under OMB control number 1545-2272. The estimated burden for all
other taxpayers who file this form is shown below.

Form 8975 and Schedule A 1hr., 30 min.

If you have comments concerning the accuracy of these time estimates or suggestions for making this form and related
schedule simpler, we would be happy to hear from you. See the instructions for the tax return with which this form is filed.

-6- Instructions for Form 8975 (Rev. July 2019)

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