Federal housing law
Form 5471 (Schedule G-1) — Cost Sharing Arrangement
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f5471sg1.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
SCHEDULE G-1 (Form 5471) (Rev. December 2023)
Department of the Treasury Internal Revenue Service
Cost Sharing Arrangement¶
Attach to Form 5471. Go to www.irs.gov/Form5471 for instructions and the latest information.
OMB No. 1545-0123
Name of person filing Form 5471 Identifying number
Name of foreign corporation EIN (if any) Reference ID number (see instructions)
Important. Complete a separate Schedule G-1 for each cost sharing arrangement (CSA) in which the foreign corporation was a participant during the tax year. Report all amounts in U.S. dollars. See instructions.
1 Provide a brief description of the CSA with respect to which this Schedule G-1 is being completed.
For Paperwork Reduction Act Notice, see the Instructions for Form 5471. Cat. No. 33569U Schedule G-1 (Form 5471) (Rev. 12-2023)