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Federal housing law

1221 Form 5471 (Schedule M) (PDF)

Federal housing law as enacted — verbatim and citable.

Edition
2026-10-03
Last updated
2026-10-04
Jurisdiction
United States
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Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f5471sm.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

SCHEDULE M
(Form 5471)
(Rev. December 2021)
Department of the Treasury
Internal Revenue Service		 Transactions Between Controlled Foreign Corporation
and Shareholders or Other Related Persons
▶ 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 Name of person filing Form 5471 Name of person filing Form 5471 Identifying number Identifying number
Name of foreign corporation Name of foreign corporation EIN (if any) Reference ID number (see instructions) Reference ID number (see instructions)

Important: Complete a separate Schedule M for each controlled foreign corporation. Enter the totals for each type of transaction that occurred during the annual accounting period between the foreign corporation and the persons listed in columns (b) through (f). All amounts must be stated in U.S. dollars translated from functional currency at the average exchange rate for the foreign corporation’s tax year. See instructions.

Enter the relevant functional currency and the exchange rate used throughout this schedule ▶

(a) Transactions
of
foreign corporation		 (b) U.S. person
filing this return		 (c) Any domestic
corporation or
partnership controlled
by U.S. person filing
this return		 (d) Any other foreign
corporation or
partnership controlled
by U.S. person filing
this return		 (e) 10% or more U.S.
shareholder of
controlled foreign
corporation (other
than the U.S. person
filing this return)		 (f) 10% or more U.S.
shareholder of any
corporation
controlling the
foreign corporation
**1 **Sales of stock in trade (inventory) .
.
.
**2 **Sales of tangible property other than stock
in trade
.
.
.
.
.
.
.
.
.
.
**3 **Sales
of
property
rights
(patents,
trademarks, etc.)
.
.
.
.
.
.
.
**4 **Platform contribution transaction payments
received .
.
.
.
.
.
.
.
.
.
5
Cost sharing transaction payments received
**6 **

Compensation
received
for
technical,
managerial, engineering, construction, or
like services .
.
.
.
.
.
.
.
.
**7 **Commissions received .
.
.
.
.
.
**8 **Rents, royalties, and license fees received
9
Hybrid dividends received (see instructions)
10

Dividends received (exclude hybrid dividends,
deemed distributions under subpart F, and
distributions of previously taxed income)
.
11
Interest received .
.
.
.
.
.
.
.
12Premiums
received
for
insurance
or
reinsurance
.
.
.
.
.
.
.
.
.
13
Loan guarantee fees received .
.
.
.
14
Other amounts received (attach statement)
15
Add lines 1 through 14 .
.
.
.
.
.
**1 **Sales of stock in trade (inventory) .
.
.
**2 **Sales of tangible property other than stock
in trade
.
.
.
.
.
.
.
.
.
.
**3 **Sales
of
property
rights
(patents,
trademarks, etc.)
.
.
.
.
.
.
.
**4 **Platform contribution transaction payments
received .
.
.
.
.
.
.
.
.
.
5
Cost sharing transaction payments received
**6 **

Compensation
received
for
technical,
managerial, engineering, construction, or
like services .
.
.
.
.
.
.
.
.
**7 **Commissions received .
.
.
.
.
.
**8 **Rents, royalties, and license fees received
9
Hybrid dividends received (see instructions)
10

Dividends received (exclude hybrid dividends,
deemed distributions under subpart F, and
distributions of previously taxed income)
.
11
Interest received .
.
.
.
.
.
.
.
12Premiums
received
for
insurance
or
reinsurance
.
.
.
.
.
.
.
.
.
13
Loan guarantee fees received .
.
.
.
14
Other amounts received (attach statement)
15
Add lines 1 through 14 .
.
.
.
.
.
**1 **Sales of stock in trade (inventory) .
.
.
**2 **Sales of tangible property other than stock
in trade
.
.
.
.
.
.
.
.
.
.
**3 **Sales
of
property
rights
(patents,
trademarks, etc.)
.
.
.
.
.
.
.
**4 **Platform contribution transaction payments
received .
.
.
.
.
.
.
.
.
.
5
Cost sharing transaction payments received
**6 **

Compensation
received
for
technical,
managerial, engineering, construction, or
like services .
.
.
.
.
.
.
.
.
**7 **Commissions received .
.
.
.
.
.
**8 **Rents, royalties, and license fees received
9
Hybrid dividends received (see instructions)
10

Dividends received (exclude hybrid dividends,
deemed distributions under subpart F, and
distributions of previously taxed income)
.
11
Interest received .
.
.
.
.
.
.
.
12Premiums
received
for
insurance
or
reinsurance
.
.
.
.
.
.
.
.
.
13
Loan guarantee fees received .
.
.
.
14
Other amounts received (attach statement)
15
Add lines 1 through 14 .
.
.
.
.
.
**1 **Sales of stock in trade (inventory) .
.
.
**2 **Sales of tangible property other than stock
in trade
.
.
.
.
.
.
.
.
.
.
**3 **Sales
of
property
rights
(patents,
trademarks, etc.)
.
.
.
.
.
.
.
**4 **Platform contribution transaction payments
received .
.
.
.
.
.
.
.
.
.
5
Cost sharing transaction payments received
**6 **

Compensation
received
for
technical,
managerial, engineering, construction, or
like services .
.
.
.
.
.
.
.
.
**7 **Commissions received .
.
.
.
.
.
**8 **Rents, royalties, and license fees received
9
Hybrid dividends received (see instructions)
10

Dividends received (exclude hybrid dividends,
deemed distributions under subpart F, and
distributions of previously taxed income)
.
11
Interest received .
.
.
.
.
.
.
.
12Premiums
received
for
insurance
or
reinsurance
.
.
.
.
.
.
.
.
.
13
Loan guarantee fees received .
.
.
.
14
Other amounts received (attach statement)
15
Add lines 1 through 14 .
.
.
.
.
.
**1 **Sales of stock in trade (inventory) .
.
.
**2 **Sales of tangible property other than stock
in trade
.
.
.
.
.
.
.
.
.
.
**3 **Sales
of
property
rights
(patents,
trademarks, etc.)
.
.
.
.
.
.
.
**4 **Platform contribution transaction payments
received .
.
.
.
.
.
.
.
.
.
5
Cost sharing transaction payments received
**6 **

Compensation
received
for
technical,
managerial, engineering, construction, or
like services .
.
.
.
.
.
.
.
.
**7 **Commissions received .
.
.
.
.
.
**8 **Rents, royalties, and license fees received
9
Hybrid dividends received (see instructions)
10

Dividends received (exclude hybrid dividends,
deemed distributions under subpart F, and
distributions of previously taxed income)
.
11
Interest received .
.
.
.
.
.
.
.
12Premiums
received
for
insurance
or
reinsurance
.
.
.
.
.
.
.
.
.
13
Loan guarantee fees received .
.
.
.
14
Other amounts received (attach statement)
15
Add lines 1 through 14 .
.
.
.
.
.
**1 **Sales of stock in trade (inventory) .
.
.
**2 **Sales of tangible property other than stock
in trade
.
.
.
.
.
.
.
.
.
.
**3 **Sales
of
property
rights
(patents,
trademarks, etc.)
.
.
.
.
.
.
.
**4 **Platform contribution transaction payments
received .
.
.
.
.
.
.
.
.
.
5
Cost sharing transaction payments received
**6 **

Compensation
received
for
technical,
managerial, engineering, construction, or
like services .
.
.
.
.
.
.
.
.
**7 **Commissions received .
.
.
.
.
.
**8 **Rents, royalties, and license fees received
9
Hybrid dividends received (see instructions)
10

Dividends received (exclude hybrid dividends,
deemed distributions under subpart F, and
distributions of previously taxed income)
.
11
Interest received .
.
.
.
.
.
.
.
12Premiums
received
for
insurance
or
reinsurance
.
.
.
.
.
.
.
.
.
13
Loan guarantee fees received .
.
.
.
14
Other amounts received (attach statement)
15
Add lines 1 through 14 .
.
.
.
.
.
**1 **Sales of stock in trade (inventory) .
.
.
**2 **Sales of tangible property other than stock
in trade
.
.
.
.
.
.
.
.
.
.
**3 **Sales
of
property
rights
(patents,
trademarks, etc.)
.
.
.
.
.
.
.
**4 **Platform contribution transaction payments
received .
.
.
.
.
.
.
.
.
.
5
Cost sharing transaction payments received
**6 **

Compensation
received
for
technical,
managerial, engineering, construction, or
like services .
.
.
.
.
.
.
.
.
**7 **Commissions received .
.
.
.
.
.
**8 **Rents, royalties, and license fees received
9
Hybrid dividends received (see instructions)
10

Dividends received (exclude hybrid dividends,
deemed distributions under subpart F, and
distributions of previously taxed income)
.
11
Interest received .
.
.
.
.
.
.
.
12Premiums
received
for
insurance
or
reinsurance
.
.
.
.
.
.
.
.
.
13
Loan guarantee fees received .
.
.
.
14
Other amounts received (attach statement)
15
Add lines 1 through 14 .
.
.
.
.
.
**1 **Sales of stock in trade (inventory) .
.
.
**2 **Sales of tangible property other than stock
in trade
.
.
.
.
.
.
.
.
.
.
**3 **Sales
of
property
rights
(patents,
trademarks, etc.)
.
.
.
.
.
.
.
**4 **Platform contribution transaction payments
received .
.
.
.
.
.
.
.
.
.
5
Cost sharing transaction payments received
**6 **

Compensation
received
for
technical,
managerial, engineering, construction, or
like services .
.
.
.
.
.
.
.
.
**7 **Commissions received .
.
.
.
.
.
**8 **Rents, royalties, and license fees received
9
Hybrid dividends received (see instructions)
10

Dividends received (exclude hybrid dividends,
deemed distributions under subpart F, and
distributions of previously taxed income)
.
11
Interest received .
.
.
.
.
.
.
.
12Premiums
received
for
insurance
or
reinsurance
.
.
.
.
.
.
.
.
.
13
Loan guarantee fees received .
.
.
.
14
Other amounts received (attach statement)
15
Add lines 1 through 14 .
.
.
.
.
.
**1 **Sales of stock in trade (inventory) .
.
.
**2 **Sales of tangible property other than stock
in trade
.
.
.
.
.
.
.
.
.
.
**3 **Sales
of
property
rights
(patents,
trademarks, etc.)
.
.
.
.
.
.
.
**4 **Platform contribution transaction payments
received .
.
.
.
.
.
.
.
.
.
5
Cost sharing transaction payments received
**6 **

Compensation
received
for
technical,
managerial, engineering, construction, or
like services .
.
.
.
.
.
.
.
.
**7 **Commissions received .
.
.
.
.
.
**8 **Rents, royalties, and license fees received
9
Hybrid dividends received (see instructions)
10

Dividends received (exclude hybrid dividends,
deemed distributions under subpart F, and
distributions of previously taxed income)
.
11
Interest received .
.
.
.
.
.
.
.
12Premiums
received
for
insurance
or
reinsurance
.
.
.
.
.
.
.
.
.
13
Loan guarantee fees received .
.
.
.
14
Other amounts received (attach statement)
15
Add lines 1 through 14 .
.
.
.
.
.
**1 **Sales of stock in trade (inventory) .
.
.
**2 **Sales of tangible property other than stock
in trade
.
.
.
.
.
.
.
.
.
.
**3 **Sales
of
property
rights
(patents,
trademarks, etc.)
.
.
.
.
.
.
.
**4 **Platform contribution transaction payments
received .
.
.
.
.
.
.
.
.
.
5
Cost sharing transaction payments received
**6 **

Compensation
received
for
technical,
managerial, engineering, construction, or
like services .
.
.
.
.
.
.
.
.
**7 **Commissions received .
.
.
.
.
.
**8 **Rents, royalties, and license fees received
9
Hybrid dividends received (see instructions)
10

Dividends received (exclude hybrid dividends,
deemed distributions under subpart F, and
distributions of previously taxed income)
.
11
Interest received .
.
.
.
.
.
.
.
12Premiums
received
for
insurance
or
reinsurance
.
.
.
.
.
.
.
.
.
13
Loan guarantee fees received .
.
.
.
14
Other amounts received (attach statement)
15
Add lines 1 through 14 .
.
.
.
.
.
**1 **Sales of stock in trade (inventory) .
.
.
**2 **Sales of tangible property other than stock
in trade
.
.
.
.
.
.
.
.
.
.
**3 **Sales
of
property
rights
(patents,
trademarks, etc.)
.
.
.
.
.
.
.
**4 **Platform contribution transaction payments
received .
.
.
.
.
.
.
.
.
.
5
Cost sharing transaction payments received
**6 **

Compensation
received
for
technical,
managerial, engineering, construction, or
like services .
.
.
.
.
.
.
.
.
**7 **Commissions received .
.
.
.
.
.
**8 **Rents, royalties, and license fees received
9
Hybrid dividends received (see instructions)
10

Dividends received (exclude hybrid dividends,
deemed distributions under subpart F, and
distributions of previously taxed income)
.
11
Interest received .
.
.
.
.
.
.
.
12Premiums
received
for
insurance
or
reinsurance
.
.
.
.
.
.
.
.
.
13
Loan guarantee fees received .
.
.
.
14
Other amounts received (attach statement)
15
Add lines 1 through 14 .
.
.
.
.
.
**1 **Sales of stock in trade (inventory) .
.
.
**2 **Sales of tangible property other than stock
in trade
.
.
.
.
.
.
.
.
.
.
**3 **Sales
of
property
rights
(patents,
trademarks, etc.)
.
.
.
.
.
.
.
**4 **Platform contribution transaction payments
received .
.
.
.
.
.
.
.
.
.
5
Cost sharing transaction payments received
**6 **

Compensation
received
for
technical,
managerial, engineering, construction, or
like services .
.
.
.
.
.
.
.
.
**7 **Commissions received .
.
.
.
.
.
**8 **Rents, royalties, and license fees received
9
Hybrid dividends received (see instructions)
10

Dividends received (exclude hybrid dividends,
deemed distributions under subpart F, and
distributions of previously taxed income)
.
11
Interest received .
.
.
.
.
.
.
.
12Premiums
received
for
insurance
or
reinsurance
.
.
.
.
.
.
.
.
.
13
Loan guarantee fees received .
.
.
.
14
Other amounts received (attach statement)
15
Add lines 1 through 14 .
.
.
.
.
.
**1 **Sales of stock in trade (inventory) .
.
.
**2 **Sales of tangible property other than stock
in trade
.
.
.
.
.
.
.
.
.
.
**3 **Sales
of
property
rights
(patents,
trademarks, etc.)
.
.
.
.
.
.
.
**4 **Platform contribution transaction payments
received .
.
.
.
.
.
.
.
.
.
5
Cost sharing transaction payments received
**6 **

Compensation
received
for
technical,
managerial, engineering, construction, or
like services .
.
.
.
.
.
.
.
.
**7 **Commissions received .
.
.
.
.
.
**8 **Rents, royalties, and license fees received
9
Hybrid dividends received (see instructions)
10

Dividends received (exclude hybrid dividends,
deemed distributions under subpart F, and
distributions of previously taxed income)
.
11
Interest received .
.
.
.
.
.
.
.
12Premiums
received
for
insurance
or
reinsurance
.
.
.
.
.
.
.
.
.
13
Loan guarantee fees received .
.
.
.
14
Other amounts received (attach statement)
15
Add lines 1 through 14 .
.
.
.
.
.
**1 **Sales of stock in trade (inventory) .
.
.
**2 **Sales of tangible property other than stock
in trade
.
.
.
.
.
.
.
.
.
.
**3 **Sales
of
property
rights
(patents,
trademarks, etc.)
.
.
.
.
.
.
.
**4 **Platform contribution transaction payments
received .
.
.
.
.
.
.
.
.
.
5
Cost sharing transaction payments received
**6 **

Compensation
received
for
technical,
managerial, engineering, construction, or
like services .
.
.
.
.
.
.
.
.
**7 **Commissions received .
.
.
.
.
.
**8 **Rents, royalties, and license fees received
9
Hybrid dividends received (see instructions)
10

Dividends received (exclude hybrid dividends,
deemed distributions under subpart F, and
distributions of previously taxed income)
.
11
Interest received .
.
.
.
.
.
.
.
12Premiums
received
for
insurance
or
reinsurance
.
.
.
.
.
.
.
.
.
13
Loan guarantee fees received .
.
.
.
14
Other amounts received (attach statement)
15
Add lines 1 through 14 .
.
.
.
.
.
**1 **Sales of stock in trade (inventory) .
.
.
**2 **Sales of tangible property other than stock
in trade
.
.
.
.
.
.
.
.
.
.
**3 **Sales
of
property
rights
(patents,
trademarks, etc.)
.
.
.
.
.
.
.
**4 **Platform contribution transaction payments
received .
.
.
.
.
.
.
.
.
.
5
Cost sharing transaction payments received
**6 **

Compensation
received
for
technical,
managerial, engineering, construction, or
like services .
.
.
.
.
.
.
.
.
**7 **Commissions received .
.
.
.
.
.
**8 **Rents, royalties, and license fees received
9
Hybrid dividends received (see instructions)
10

Dividends received (exclude hybrid dividends,
deemed distributions under subpart F, and
distributions of previously taxed income)
.
11
Interest received .
.
.
.
.
.
.
.
12Premiums
received
for
insurance
or
reinsurance
.
.
.
.
.
.
.
.
.
13
Loan guarantee fees received .
.
.
.
14
Other amounts received (attach statement)
15
Add lines 1 through 14 .
.
.
.
.
.
16Purchases of stock in trade (inventory)
.
17Purchases of tangible property other than
stock in trade
.
.
.
.
.
.
.
.
18Purchases of property rights (patents,
trademarks, etc.)
.
.
.
.
.
.
.
19Platform contribution transaction payments
paid
.
.
.
.
.
.
.
.
.
.
.
20
Cost sharing transaction payments paid .
21Compensation paid for technical, managerial,
engineering, construction, or like services .
22
Commissions paid .
.
.
.
.
.
.
23
Rents, royalties, and license fees paid
.
24
Hybrid dividends paid (see instructions) .
25
Dividends paid (exclude hybrid dividends paid)
26
Interest paid .
.
.
.
.
.
.
.
.
27
Premiums paid for insurance or reinsurance
28
Loan guarantee fees paid .
.
.
.
.
29
Other amounts paid (attach statement)
.
30
Add lines 16 through 29
.
.
.
.
.
16Purchases of stock in trade (inventory)
.
17Purchases of tangible property other than
stock in trade
.
.
.
.
.
.
.
.
18Purchases of property rights (patents,
trademarks, etc.)
.
.
.
.
.
.
.
19Platform contribution transaction payments
paid
.
.
.
.
.
.
.
.
.
.
.
20
Cost sharing transaction payments paid .
21Compensation paid for technical, managerial,
engineering, construction, or like services .
22
Commissions paid .
.
.
.
.
.
.
23
Rents, royalties, and license fees paid
.
24
Hybrid dividends paid (see instructions) .
25
Dividends paid (exclude hybrid dividends paid)
26
Interest paid .
.
.
.
.
.
.
.
.
27
Premiums paid for insurance or reinsurance
28
Loan guarantee fees paid .
.
.
.
.
29
Other amounts paid (attach statement)
.
30
Add lines 16 through 29
.
.
.
.
.
16Purchases of stock in trade (inventory)
.
17Purchases of tangible property other than
stock in trade
.
.
.
.
.
.
.
.
18Purchases of property rights (patents,
trademarks, etc.)
.
.
.
.
.
.
.
19Platform contribution transaction payments
paid
.
.
.
.
.
.
.
.
.
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21Compensation paid for technical, managerial,
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16Purchases of stock in trade (inventory)
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18Purchases of property rights (patents,
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21Compensation paid for technical, managerial,
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16Purchases of stock in trade (inventory)
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21Compensation paid for technical, managerial,
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21Compensation paid for technical, managerial,
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Cost sharing transaction payments paid .
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trademarks, etc.)
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Cost sharing transaction payments paid .
21Compensation paid for technical, managerial,
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Premiums paid for insurance or reinsurance
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Add lines 16 through 29
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16Purchases of stock in trade (inventory)
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18Purchases of property rights (patents,
trademarks, etc.)
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Cost sharing transaction payments paid .
21Compensation paid for technical, managerial,
engineering, construction, or like services .
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Rents, royalties, and license fees paid
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Dividends paid (exclude hybrid dividends paid)
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Interest paid .
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Premiums paid for insurance or reinsurance
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Loan guarantee fees paid .
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Add lines 16 through 29
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16Purchases of stock in trade (inventory)
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17Purchases of tangible property other than
stock in trade
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18Purchases of property rights (patents,
trademarks, etc.)
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19Platform contribution transaction payments
paid
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Cost sharing transaction payments paid .
21Compensation paid for technical, managerial,
engineering, construction, or like services .
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23
Rents, royalties, and license fees paid
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Interest paid .
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Premiums paid for insurance or reinsurance
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Add lines 16 through 29
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16Purchases of stock in trade (inventory)
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18Purchases of property rights (patents,
trademarks, etc.)
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paid
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Cost sharing transaction payments paid .
21Compensation paid for technical, managerial,
engineering, construction, or like services .
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23
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Interest paid .
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Premiums paid for insurance or reinsurance
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Loan guarantee fees paid .
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Other amounts paid (attach statement)
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Add lines 16 through 29
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16Purchases of stock in trade (inventory)
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17Purchases of tangible property other than
stock in trade
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18Purchases of property rights (patents,
trademarks, etc.)
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19Platform contribution transaction payments
paid
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Cost sharing transaction payments paid .
21Compensation paid for technical, managerial,
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Commissions paid .
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Rents, royalties, and license fees paid
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Interest paid .
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Premiums paid for insurance or reinsurance
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For Paperwork Reduction Act Notice, see the Instructions for Form 5471. Cat. No. 49963O Schedule M (Form 5471) (Rev. 12-2021)

Schedule M (Form 5471) (Rev. 12-2021) Page 2

Name of person filing Form 5471 Identifying number

(e) 10% or more U.S.

shareholder of controlled foreign corporation (other than the U.S. person

filing this return)

(f) 10% or more U.S.

corporation controlling the foreign corporation

(d) Any other foreign

corporation or partnership controlled

by U.S. person filing

this return

shareholder of any

corporation or partnership controlled

by U.S. person filing

(c) Any domestic

(a) Transactions

of foreign corporation

(b) U.S. person filing this return

this return

31 Accounts Payable . . . . . . . 32 Amounts borrowed (enter the maximum loan balance during the year)—see instructions

33 Accounts Receivable . . . . . . 34 Amounts loaned (enter the maximum loan balance during the year)—see instructions

Schedule M (Form 5471) (Rev. 12-2021)

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