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This version of the form is not currently in use and is provided for reference only. Download this version of
IRS Form 8858
for the current year.
IRS Form 8858 Information Return of U.S. Persons With Respect to Foreign Disregarded Entities (Fdes) and Foreign Branches (Fbs)
What Is IRS Form 8858?
This is a tax form that was released by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury on December 1, 2018. Check the official IRS-issued instructions before completing and submitting the form.
FAQ
Q: What is IRS Form 8858?A: IRS Form 8858 is an Information Return of U.S. Persons With Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs).
Q: Who should file IRS Form 8858?A: U.S. persons who have ownership or control of a foreign disregarded entity (FDE) or foreign branch (FB) are required to file IRS Form 8858.
Q: What is a foreign disregarded entity (FDE)?A: A foreign disregarded entity (FDE) is an entity that is not classified as a corporation under U.S. tax law and is wholly owned by a U.S. person.
Q: What is a foreign branch (FB)?A: A foreign branch (FB) is a foreign business operation that is treated as part of a U.S. person's overall business.
Q: What information is required to be reported on IRS Form 8858?A: IRS Form 8858 requires information about the foreign disregarded entity (FDE) or foreign branch (FB), including financial information, ownership details, and transactional activities.
Q: When is the deadline for filing IRS Form 8858?A: The deadline for filing IRS Form 8858 is usually the same as the taxpayer's income tax return due date, including extensions.
Form Details:
- A 4-page form available for download in PDF;
- Actual and valid for filing 2023 taxes;
- Editable, printable, and free;
- Fill out the form in our online filing application.
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Download IRS Form 8858 Information Return of U.S. Persons With Respect to Foreign Disregarded Entities (Fdes) and Foreign Branches (Fbs)
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