Federal housing law
1224 Form 5471 (Schedule Q) (PDF)
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/f5471sq.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
SCHEDULE Q (Form 5471) (Rev. December 2024)
Department of the Treasury Internal Revenue Service
CFC Income by CFC Income Groups¶
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)
Complete a separate Schedule Q with respect to each applicable category of income (see instructions).
A Enter separate category code with respect to which this Schedule Q is being completed (see instructions for codes) . . . . . . . . . . B If category code “PAS” is entered on line A, enter the applicable grouping code (see instructions) . . . . . . . . . . . . . . . . . C If code “901j” is entered on line A, enter the country code for the sanctioned country (see instructions) . . . . . . . . . . . . . . . Complete a separate Schedule Q for U.S. source income and foreign source income (see instructions for an exception).
| D Indicate whether this Schedule Q is being completed for: U.S. source income or Foreign source income Complete a separate Schedule Q for FOGEI or FORI income. E If this Schedule Q is being completed for FOGEI or FORI income, check this box . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | |||||||||
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| E If this Schedule Q is being completed for FOGEI or FORI income, check this box . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
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| Enter amounts in functional currency of the foreign corporation (unless otherwise noted). |
(i) Country Code |
(ii) Gross Income |
(iii) Definitely Related Expenses |
(iv) Related Person Interest Expense |
(v) Other Interest Expense |
(vi) Research & Experimental Expenses |
(vii) Other Expenses (attach statement) |
(vii) Other Expenses (attach statement) |
(vii) Other Expenses (attach statement) |
| 1 Subpart F Income Groups a Dividends, Interest, Rents, Royalties, & Annuities (Total) . (1)Unit name: (2) Unit name: b Net Gain From Certain Property Transactions (Total) . . . . (1) Unit name: **(2)**Unit name: **c Net Gain From Commodities Transactions (Total) . . . . (1)Unit name: (2)Unit name: d Net Foreign Currency Gain (Total) (1)Unit name: (2)Unit name: e Income Equivalent to Interest (Total) (1)Unit name: (2)**Unit name: **f Other Foreign Personal Holding Company Income (Total) (attach statement—see instructions) . (1)Unit name: (2)**Unit name: |
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| 1 Subpart F Income Groups a Dividends, Interest, Rents, Royalties, & Annuities (Total) . (1)Unit name: (2) Unit name: b Net Gain From Certain Property Transactions (Total) . . . . (1) Unit name: **(2)**Unit name: **c Net Gain From Commodities Transactions (Total) . . . . (1)Unit name: (2)Unit name: d Net Foreign Currency Gain (Total) (1)Unit name: (2)Unit name: e Income Equivalent to Interest (Total) (1)Unit name: (2)**Unit name: **f Other Foreign Personal Holding Company Income (Total) (attach statement—see instructions) . (1)Unit name: (2)**Unit name: |
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| 1 Subpart F Income Groups a Dividends, Interest, Rents, Royalties, & Annuities (Total) . (1)Unit name: (2) Unit name: b Net Gain From Certain Property Transactions (Total) . . . . (1) Unit name: **(2)**Unit name: **c Net Gain From Commodities Transactions (Total) . . . . (1)Unit name: (2)Unit name: d Net Foreign Currency Gain (Total) (1)Unit name: (2)Unit name: e Income Equivalent to Interest (Total) (1)Unit name: (2)**Unit name: **f Other Foreign Personal Holding Company Income (Total) (attach statement—see instructions) . (1)Unit name: (2)**Unit name: |
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| 1 Subpart F Income Groups a Dividends, Interest, Rents, Royalties, & Annuities (Total) . (1)Unit name: (2) Unit name: b Net Gain From Certain Property Transactions (Total) . . . . (1) Unit name: **(2)**Unit name: **c Net Gain From Commodities Transactions (Total) . . . . (1)Unit name: (2)Unit name: d Net Foreign Currency Gain (Total) (1)Unit name: (2)Unit name: e Income Equivalent to Interest (Total) (1)Unit name: (2)**Unit name: **f Other Foreign Personal Holding Company Income (Total) (attach statement—see instructions) . (1)Unit name: (2)**Unit name: |
D Indicate whether this Schedule Q is being completed for: U.S. source income or Foreign source income Complete a separate Schedule Q for FOGEI or FORI income. E If this Schedule Q is being completed for FOGEI or FORI income, check this box . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
| 1 Subpart F Income Groups a Dividends, Interest, Rents, Royalties, & Annuities (Total) . (1)Unit name: (2) Unit name: b Net Gain From Certain Property Transactions (Total) . . . . (1) Unit name: **(2)**Unit name: **c Net Gain From Commodities Transactions (Total) . . . . (1)Unit name: (2)Unit name: d Net Foreign Currency Gain (Total) (1)Unit name: (2)Unit name: e Income Equivalent to Interest (Total) (1)Unit name: (2)**Unit name: **f Other Foreign Personal Holding Company Income (Total) (attach statement—see instructions) . (1)Unit name: (2)**Unit name: |
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| 1 Subpart F Income Groups a Dividends, Interest, Rents, Royalties, & Annuities (Total) . (1)Unit name: (2) Unit name: b Net Gain From Certain Property Transactions (Total) . . . . (1) Unit name: **(2)**Unit name: **c Net Gain From Commodities Transactions (Total) . . . . (1)Unit name: (2)Unit name: d Net Foreign Currency Gain (Total) (1)Unit name: (2)Unit name: e Income Equivalent to Interest (Total) (1)Unit name: (2)**Unit name: **f Other Foreign Personal Holding Company Income (Total) (attach statement—see instructions) . (1)Unit name: (2)**Unit name: |
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| 1 Subpart F Income Groups a Dividends, Interest, Rents, Royalties, & Annuities (Total) . (1)Unit name: (2) Unit name: b Net Gain From Certain Property Transactions (Total) . . . . (1) Unit name: **(2)**Unit name: **c Net Gain From Commodities Transactions (Total) . . . . (1)Unit name: (2)Unit name: d Net Foreign Currency Gain (Total) (1)Unit name: (2)Unit name: e Income Equivalent to Interest (Total) (1)Unit name: (2)**Unit name: **f Other Foreign Personal Holding Company Income (Total) (attach statement—see instructions) . (1)Unit name: (2)**Unit name: |
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| 1 Subpart F Income Groups a Dividends, Interest, Rents, Royalties, & Annuities (Total) . (1)Unit name: (2) Unit name: b Net Gain From Certain Property Transactions (Total) . . . . (1) Unit name: **(2)**Unit name: **c Net Gain From Commodities Transactions (Total) . . . . (1)Unit name: (2)Unit name: d Net Foreign Currency Gain (Total) (1)Unit name: (2)Unit name: e Income Equivalent to Interest (Total) (1)Unit name: (2)**Unit name: **f Other Foreign Personal Holding Company Income (Total) (attach statement—see instructions) . (1)Unit name: (2)**Unit name: |
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| 1 Subpart F Income Groups a Dividends, Interest, Rents, Royalties, & Annuities (Total) . (1)Unit name: (2) Unit name: b Net Gain From Certain Property Transactions (Total) . . . . (1) Unit name: **(2)**Unit name: **c Net Gain From Commodities Transactions (Total) . . . . (1)Unit name: (2)Unit name: d Net Foreign Currency Gain (Total) (1)Unit name: (2)Unit name: e Income Equivalent to Interest (Total) (1)Unit name: (2)**Unit name: **f Other Foreign Personal Holding Company Income (Total) (attach statement—see instructions) . (1)Unit name: (2)**Unit name: |
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| 1 Subpart F Income Groups a Dividends, Interest, Rents, Royalties, & Annuities (Total) . (1)Unit name: (2) Unit name: b Net Gain From Certain Property Transactions (Total) . . . . (1) Unit name: **(2)**Unit name: **c Net Gain From Commodities Transactions (Total) . . . . (1)Unit name: (2)Unit name: d Net Foreign Currency Gain (Total) (1)Unit name: (2)Unit name: e Income Equivalent to Interest (Total) (1)Unit name: (2)**Unit name: **f Other Foreign Personal Holding Company Income (Total) (attach statement—see instructions) . (1)Unit name: (2)**Unit name: |
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| 1 Subpart F Income Groups a Dividends, Interest, Rents, Royalties, & Annuities (Total) . (1)Unit name: (2) Unit name: b Net Gain From Certain Property Transactions (Total) . . . . (1) Unit name: **(2)**Unit name: **c Net Gain From Commodities Transactions (Total) . . . . (1)Unit name: (2)Unit name: d Net Foreign Currency Gain (Total) (1)Unit name: (2)Unit name: e Income Equivalent to Interest (Total) (1)Unit name: (2)**Unit name: **f Other Foreign Personal Holding Company Income (Total) (attach statement—see instructions) . (1)Unit name: (2)**Unit name: |
D Indicate whether this Schedule Q is being completed for: U.S. source income or Foreign source income Complete a separate Schedule Q for FOGEI or FORI income. E If this Schedule Q is being completed for FOGEI or FORI income, check this box . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
| 1 Subpart F Income Groups a Dividends, Interest, Rents, Royalties, & Annuities (Total) . (1)Unit name: (2) Unit name: b Net Gain From Certain Property Transactions (Total) . . . . (1) Unit name: **(2)**Unit name: **c Net Gain From Commodities Transactions (Total) . . . . (1)Unit name: (2)Unit name: d Net Foreign Currency Gain (Total) (1)Unit name: (2)Unit name: e Income Equivalent to Interest (Total) (1)Unit name: (2)**Unit name: **f Other Foreign Personal Holding Company Income (Total) (attach statement—see instructions) . (1)Unit name: (2)**Unit name: |
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|---|---|---|---|---|---|---|---|---|---|
| 1 Subpart F Income Groups a Dividends, Interest, Rents, Royalties, & Annuities (Total) . (1)Unit name: (2) Unit name: b Net Gain From Certain Property Transactions (Total) . . . . (1) Unit name: **(2)**Unit name: **c Net Gain From Commodities Transactions (Total) . . . . (1)Unit name: (2)Unit name: d Net Foreign Currency Gain (Total) (1)Unit name: (2)Unit name: e Income Equivalent to Interest (Total) (1)Unit name: (2)**Unit name: **f Other Foreign Personal Holding Company Income (Total) (attach statement—see instructions) . (1)Unit name: (2)**Unit name: |
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| 1 Subpart F Income Groups a Dividends, Interest, Rents, Royalties, & Annuities (Total) . (1)Unit name: (2) Unit name: b Net Gain From Certain Property Transactions (Total) . . . . (1) Unit name: **(2)**Unit name: **c Net Gain From Commodities Transactions (Total) . . . . (1)Unit name: (2)Unit name: d Net Foreign Currency Gain (Total) (1)Unit name: (2)Unit name: e Income Equivalent to Interest (Total) (1)Unit name: (2)**Unit name: **f Other Foreign Personal Holding Company Income (Total) (attach statement—see instructions) . (1)Unit name: (2)**Unit name: |
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| 1 Subpart F Income Groups a Dividends, Interest, Rents, Royalties, & Annuities (Total) . (1)Unit name: (2) Unit name: b Net Gain From Certain Property Transactions (Total) . . . . (1) Unit name: **(2)**Unit name: **c Net Gain From Commodities Transactions (Total) . . . . (1)Unit name: (2)Unit name: d Net Foreign Currency Gain (Total) (1)Unit name: (2)Unit name: e Income Equivalent to Interest (Total) (1)Unit name: (2)**Unit name: **f Other Foreign Personal Holding Company Income (Total) (attach statement—see instructions) . (1)Unit name: (2)**Unit name: |
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| 1 Subpart F Income Groups a Dividends, Interest, Rents, Royalties, & Annuities (Total) . (1)Unit name: (2) Unit name: b Net Gain From Certain Property Transactions (Total) . . . . (1) Unit name: **(2)**Unit name: **c Net Gain From Commodities Transactions (Total) . . . . (1)Unit name: (2)Unit name: d Net Foreign Currency Gain (Total) (1)Unit name: (2)Unit name: e Income Equivalent to Interest (Total) (1)Unit name: (2)**Unit name: **f Other Foreign Personal Holding Company Income (Total) (attach statement—see instructions) . (1)Unit name: (2)**Unit name: |
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| 1 Subpart F Income Groups a Dividends, Interest, Rents, Royalties, & Annuities (Total) . (1)Unit name: (2) Unit name: b Net Gain From Certain Property Transactions (Total) . . . . (1) Unit name: **(2)**Unit name: **c Net Gain From Commodities Transactions (Total) . . . . (1)Unit name: (2)Unit name: d Net Foreign Currency Gain (Total) (1)Unit name: (2)Unit name: e Income Equivalent to Interest (Total) (1)Unit name: (2)**Unit name: **f Other Foreign Personal Holding Company Income (Total) (attach statement—see instructions) . (1)Unit name: (2)**Unit name: |
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| 1 Subpart F Income Groups a Dividends, Interest, Rents, Royalties, & Annuities (Total) . (1)Unit name: (2) Unit name: b Net Gain From Certain Property Transactions (Total) . . . . (1) Unit name: **(2)**Unit name: **c Net Gain From Commodities Transactions (Total) . . . . (1)Unit name: (2)Unit name: d Net Foreign Currency Gain (Total) (1)Unit name: (2)Unit name: e Income Equivalent to Interest (Total) (1)Unit name: (2)**Unit name: **f Other Foreign Personal Holding Company Income (Total) (attach statement—see instructions) . (1)Unit name: (2)**Unit name: |
Important: See Computer-Generated Schedule Q in instructions.
For Paperwork Reduction Act Notice, see instructions. Cat. No. 73414U Schedule Q (Form 5471) (Rev. 12-2024)
| Schedul | le Q (Form 5471) (Rev. 12 | 2-2024) | Page 2 | ||||||||
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| (viii) Current Year Tax on Reattributed Income From Disregarded Payments |
(ix) Current Year Tax on All Other Disregarded Payments |
(x) Other Current Year Taxes |
(xi) Net Income (column (ii) less columns (iii) through (x)) |
(xii) Foreign Taxes for Which Credit Allowed (U.S. Dollars) |
(xiii) Average Asset Value |
(xiv) High Tax Election |
(xiv) High Tax Election |
(xiv) High Tax Election |
(xv) Loss Allocation |
(xvi) Net Income After Loss Allocation (column (xi) minus column (xv)) |
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Important: See Computer-Generated Schedule Q in instructions.
Schedule Q (Form 5471) (Rev. 12-2024)
| Schedule Q (Form 5471) (Rev. 12-2024) | Page 3 | ||||||
|---|---|---|---|---|---|---|---|
| Enter amounts in functional currency of the foreign corporation (unless otherwise noted). |
(i) Country Code |
(ii) Gross Income |
(iii) Definitely Related Expenses |
(iv) Related Person Interest Expense |
(v) Other Interest Expense |
(vi) Research & Experimental Expenses |
(vii) Other Expenses (attach statement) |
| 1 Subpart F Income Groups **g Foreign Base Company Sales Income (Total) . . . . . . (1)Unit name: (2)**Unit name: **h Foreign Base Company Services Income (Total) . . . . . . (1)Unit name: (2)**Unit name: **i Full Inclusion Foreign Base Company Income (Total) . . . (1)Unit name: (2)Unit name: j Insurance Income (Total) . . . (1)Unit name: (2)**Unit name: k International Boycott Income . **l Bribes, Kickbacks, and Other Payments . . . . . . . . m Section 901(j) income . . . . 2 Recaptured Subpart F Income . 3 Tested Income Group (Total) . (1)Unit name: (2)Unit name: 4 Residual Income Group (Total) . (1)Unit name: (2)**Unit name: 5 Total . . . . . . . . . |
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| 1 Subpart F Income Groups **g Foreign Base Company Sales Income (Total) . . . . . . (1)Unit name: (2)**Unit name: **h Foreign Base Company Services Income (Total) . . . . . . (1)Unit name: (2)**Unit name: **i Full Inclusion Foreign Base Company Income (Total) . . . (1)Unit name: (2)Unit name: j Insurance Income (Total) . . . (1)Unit name: (2)**Unit name: k International Boycott Income . **l Bribes, Kickbacks, and Other Payments . . . . . . . . m Section 901(j) income . . . . 2 Recaptured Subpart F Income . 3 Tested Income Group (Total) . (1)Unit name: (2)Unit name: 4 Residual Income Group (Total) . (1)Unit name: (2)**Unit name: 5 Total . . . . . . . . . |
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| 1 Subpart F Income Groups **g Foreign Base Company Sales Income (Total) . . . . . . (1)Unit name: (2)**Unit name: **h Foreign Base Company Services Income (Total) . . . . . . (1)Unit name: (2)**Unit name: **i Full Inclusion Foreign Base Company Income (Total) . . . (1)Unit name: (2)Unit name: j Insurance Income (Total) . . . (1)Unit name: (2)**Unit name: k International Boycott Income . **l Bribes, Kickbacks, and Other Payments . . . . . . . . m Section 901(j) income . . . . 2 Recaptured Subpart F Income . 3 Tested Income Group (Total) . (1)Unit name: (2)Unit name: 4 Residual Income Group (Total) . (1)Unit name: (2)**Unit name: 5 Total . . . . . . . . . |
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| 1 Subpart F Income Groups **g Foreign Base Company Sales Income (Total) . . . . . . (1)Unit name: (2)**Unit name: **h Foreign Base Company Services Income (Total) . . . . . . (1)Unit name: (2)**Unit name: **i Full Inclusion Foreign Base Company Income (Total) . . . (1)Unit name: (2)Unit name: j Insurance Income (Total) . . . (1)Unit name: (2)**Unit name: k International Boycott Income . **l Bribes, Kickbacks, and Other Payments . . . . . . . . m Section 901(j) income . . . . 2 Recaptured Subpart F Income . 3 Tested Income Group (Total) . (1)Unit name: (2)Unit name: 4 Residual Income Group (Total) . (1)Unit name: (2)**Unit name: 5 Total . . . . . . . . . |
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| 1 Subpart F Income Groups **g Foreign Base Company Sales Income (Total) . . . . . . (1)Unit name: (2)**Unit name: **h Foreign Base Company Services Income (Total) . . . . . . (1)Unit name: (2)**Unit name: **i Full Inclusion Foreign Base Company Income (Total) . . . (1)Unit name: (2)Unit name: j Insurance Income (Total) . . . (1)Unit name: (2)**Unit name: k International Boycott Income . **l Bribes, Kickbacks, and Other Payments . . . . . . . . m Section 901(j) income . . . . 2 Recaptured Subpart F Income . 3 Tested Income Group (Total) . (1)Unit name: (2)Unit name: 4 Residual Income Group (Total) . (1)Unit name: (2)**Unit name: 5 Total . . . . . . . . . |
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| 1 Subpart F Income Groups **g Foreign Base Company Sales Income (Total) . . . . . . (1)Unit name: (2)**Unit name: **h Foreign Base Company Services Income (Total) . . . . . . (1)Unit name: (2)**Unit name: **i Full Inclusion Foreign Base Company Income (Total) . . . (1)Unit name: (2)Unit name: j Insurance Income (Total) . . . (1)Unit name: (2)**Unit name: k International Boycott Income . **l Bribes, Kickbacks, and Other Payments . . . . . . . . m Section 901(j) income . . . . 2 Recaptured Subpart F Income . 3 Tested Income Group (Total) . (1)Unit name: (2)Unit name: 4 Residual Income Group (Total) . (1)Unit name: (2)**Unit name: 5 Total . . . . . . . . . |
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| 1 Subpart F Income Groups **g Foreign Base Company Sales Income (Total) . . . . . . (1)Unit name: (2)**Unit name: **h Foreign Base Company Services Income (Total) . . . . . . (1)Unit name: (2)**Unit name: **i Full Inclusion Foreign Base Company Income (Total) . . . (1)Unit name: (2)Unit name: j Insurance Income (Total) . . . (1)Unit name: (2)**Unit name: k International Boycott Income . **l Bribes, Kickbacks, and Other Payments . . . . . . . . m Section 901(j) income . . . . 2 Recaptured Subpart F Income . 3 Tested Income Group (Total) . (1)Unit name: (2)Unit name: 4 Residual Income Group (Total) . (1)Unit name: (2)**Unit name: 5 Total . . . . . . . . . |
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| 1 Subpart F Income Groups **g Foreign Base Company Sales Income (Total) . . . . . . (1)Unit name: (2)**Unit name: **h Foreign Base Company Services Income (Total) . . . . . . (1)Unit name: (2)**Unit name: **i Full Inclusion Foreign Base Company Income (Total) . . . (1)Unit name: (2)Unit name: j Insurance Income (Total) . . . (1)Unit name: (2)**Unit name: k International Boycott Income . **l Bribes, Kickbacks, and Other Payments . . . . . . . . m Section 901(j) income . . . . 2 Recaptured Subpart F Income . 3 Tested Income Group (Total) . (1)Unit name: (2)Unit name: 4 Residual Income Group (Total) . (1)Unit name: (2)**Unit name: 5 Total . . . . . . . . . |
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| 1 Subpart F Income Groups **g Foreign Base Company Sales Income (Total) . . . . . . (1)Unit name: (2)**Unit name: **h Foreign Base Company Services Income (Total) . . . . . . (1)Unit name: (2)**Unit name: **i Full Inclusion Foreign Base Company Income (Total) . . . (1)Unit name: (2)Unit name: j Insurance Income (Total) . . . (1)Unit name: (2)**Unit name: k International Boycott Income . **l Bribes, Kickbacks, and Other Payments . . . . . . . . m Section 901(j) income . . . . 2 Recaptured Subpart F Income . 3 Tested Income Group (Total) . (1)Unit name: (2)Unit name: 4 Residual Income Group (Total) . (1)Unit name: (2)**Unit name: 5 Total . . . . . . . . . |
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| 1 Subpart F Income Groups **g Foreign Base Company Sales Income (Total) . . . . . . (1)Unit name: (2)**Unit name: **h Foreign Base Company Services Income (Total) . . . . . . (1)Unit name: (2)**Unit name: **i Full Inclusion Foreign Base Company Income (Total) . . . (1)Unit name: (2)Unit name: j Insurance Income (Total) . . . (1)Unit name: (2)**Unit name: k International Boycott Income . **l Bribes, Kickbacks, and Other Payments . . . . . . . . m Section 901(j) income . . . . 2 Recaptured Subpart F Income . 3 Tested Income Group (Total) . (1)Unit name: (2)Unit name: 4 Residual Income Group (Total) . (1)Unit name: (2)**Unit name: 5 Total . . . . . . . . . |
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| 1 Subpart F Income Groups **g Foreign Base Company Sales Income (Total) . . . . . . (1)Unit name: (2)**Unit name: **h Foreign Base Company Services Income (Total) . . . . . . (1)Unit name: (2)**Unit name: **i Full Inclusion Foreign Base Company Income (Total) . . . (1)Unit name: (2)Unit name: j Insurance Income (Total) . . . (1)Unit name: (2)**Unit name: k International Boycott Income . **l Bribes, Kickbacks, and Other Payments . . . . . . . . m Section 901(j) income . . . . 2 Recaptured Subpart F Income . 3 Tested Income Group (Total) . (1)Unit name: (2)Unit name: 4 Residual Income Group (Total) . (1)Unit name: (2)**Unit name: 5 Total . . . . . . . . . |
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| 1 Subpart F Income Groups **g Foreign Base Company Sales Income (Total) . . . . . . (1)Unit name: (2)**Unit name: **h Foreign Base Company Services Income (Total) . . . . . . (1)Unit name: (2)**Unit name: **i Full Inclusion Foreign Base Company Income (Total) . . . (1)Unit name: (2)Unit name: j Insurance Income (Total) . . . (1)Unit name: (2)**Unit name: k International Boycott Income . **l Bribes, Kickbacks, and Other Payments . . . . . . . . m Section 901(j) income . . . . 2 Recaptured Subpart F Income . 3 Tested Income Group (Total) . (1)Unit name: (2)Unit name: 4 Residual Income Group (Total) . (1)Unit name: (2)**Unit name: 5 Total . . . . . . . . . |
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| 1 Subpart F Income Groups **g Foreign Base Company Sales Income (Total) . . . . . . (1)Unit name: (2)**Unit name: **h Foreign Base Company Services Income (Total) . . . . . . (1)Unit name: (2)**Unit name: **i Full Inclusion Foreign Base Company Income (Total) . . . (1)Unit name: (2)Unit name: j Insurance Income (Total) . . . (1)Unit name: (2)**Unit name: k International Boycott Income . **l Bribes, Kickbacks, and Other Payments . . . . . . . . m Section 901(j) income . . . . 2 Recaptured Subpart F Income . 3 Tested Income Group (Total) . (1)Unit name: (2)Unit name: 4 Residual Income Group (Total) . (1)Unit name: (2)**Unit name: 5 Total . . . . . . . . . |
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| 1 Subpart F Income Groups **g Foreign Base Company Sales Income (Total) . . . . . . (1)Unit name: (2)**Unit name: **h Foreign Base Company Services Income (Total) . . . . . . (1)Unit name: (2)**Unit name: **i Full Inclusion Foreign Base Company Income (Total) . . . (1)Unit name: (2)Unit name: j Insurance Income (Total) . . . (1)Unit name: (2)**Unit name: k International Boycott Income . **l Bribes, Kickbacks, and Other Payments . . . . . . . . m Section 901(j) income . . . . 2 Recaptured Subpart F Income . 3 Tested Income Group (Total) . (1)Unit name: (2)Unit name: 4 Residual Income Group (Total) . (1)Unit name: (2)**Unit name: 5 Total . . . . . . . . . |
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| 1 Subpart F Income Groups **g Foreign Base Company Sales Income (Total) . . . . . . (1)Unit name: (2)**Unit name: **h Foreign Base Company Services Income (Total) . . . . . . (1)Unit name: (2)**Unit name: **i Full Inclusion Foreign Base Company Income (Total) . . . (1)Unit name: (2)Unit name: j Insurance Income (Total) . . . (1)Unit name: (2)**Unit name: k International Boycott Income . **l Bribes, Kickbacks, and Other Payments . . . . . . . . m Section 901(j) income . . . . 2 Recaptured Subpart F Income . 3 Tested Income Group (Total) . (1)Unit name: (2)Unit name: 4 Residual Income Group (Total) . (1)Unit name: (2)**Unit name: 5 Total . . . . . . . . . |
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| 1 Subpart F Income Groups **g Foreign Base Company Sales Income (Total) . . . . . . (1)Unit name: (2)**Unit name: **h Foreign Base Company Services Income (Total) . . . . . . (1)Unit name: (2)**Unit name: **i Full Inclusion Foreign Base Company Income (Total) . . . (1)Unit name: (2)Unit name: j Insurance Income (Total) . . . (1)Unit name: (2)**Unit name: k International Boycott Income . **l Bribes, Kickbacks, and Other Payments . . . . . . . . m Section 901(j) income . . . . 2 Recaptured Subpart F Income . 3 Tested Income Group (Total) . (1)Unit name: (2)Unit name: 4 Residual Income Group (Total) . (1)Unit name: (2)**Unit name: 5 Total . . . . . . . . . |
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| 1 Subpart F Income Groups **g Foreign Base Company Sales Income (Total) . . . . . . (1)Unit name: (2)**Unit name: **h Foreign Base Company Services Income (Total) . . . . . . (1)Unit name: (2)**Unit name: **i Full Inclusion Foreign Base Company Income (Total) . . . (1)Unit name: (2)Unit name: j Insurance Income (Total) . . . (1)Unit name: (2)**Unit name: k International Boycott Income . **l Bribes, Kickbacks, and Other Payments . . . . . . . . m Section 901(j) income . . . . 2 Recaptured Subpart F Income . 3 Tested Income Group (Total) . (1)Unit name: (2)Unit name: 4 Residual Income Group (Total) . (1)Unit name: (2)**Unit name: 5 Total . . . . . . . . . |
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| 1 Subpart F Income Groups **g Foreign Base Company Sales Income (Total) . . . . . . (1)Unit name: (2)**Unit name: **h Foreign Base Company Services Income (Total) . . . . . . (1)Unit name: (2)**Unit name: **i Full Inclusion Foreign Base Company Income (Total) . . . (1)Unit name: (2)Unit name: j Insurance Income (Total) . . . (1)Unit name: (2)**Unit name: k International Boycott Income . **l Bribes, Kickbacks, and Other Payments . . . . . . . . m Section 901(j) income . . . . 2 Recaptured Subpart F Income . 3 Tested Income Group (Total) . (1)Unit name: (2)Unit name: 4 Residual Income Group (Total) . (1)Unit name: (2)**Unit name: 5 Total . . . . . . . . . |
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| 1 Subpart F Income Groups **g Foreign Base Company Sales Income (Total) . . . . . . (1)Unit name: (2)**Unit name: **h Foreign Base Company Services Income (Total) . . . . . . (1)Unit name: (2)**Unit name: **i Full Inclusion Foreign Base Company Income (Total) . . . (1)Unit name: (2)Unit name: j Insurance Income (Total) . . . (1)Unit name: (2)**Unit name: k International Boycott Income . **l Bribes, Kickbacks, and Other Payments . . . . . . . . m Section 901(j) income . . . . 2 Recaptured Subpart F Income . 3 Tested Income Group (Total) . (1)Unit name: (2)Unit name: 4 Residual Income Group (Total) . (1)Unit name: (2)**Unit name: 5 Total . . . . . . . . . |
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| 1 Subpart F Income Groups **g Foreign Base Company Sales Income (Total) . . . . . . (1)Unit name: (2)**Unit name: **h Foreign Base Company Services Income (Total) . . . . . . (1)Unit name: (2)**Unit name: **i Full Inclusion Foreign Base Company Income (Total) . . . (1)Unit name: (2)Unit name: j Insurance Income (Total) . . . (1)Unit name: (2)**Unit name: k International Boycott Income . **l Bribes, Kickbacks, and Other Payments . . . . . . . . m Section 901(j) income . . . . 2 Recaptured Subpart F Income . 3 Tested Income Group (Total) . (1)Unit name: (2)Unit name: 4 Residual Income Group (Total) . (1)Unit name: (2)**Unit name: 5 Total . . . . . . . . . |
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| 1 Subpart F Income Groups **g Foreign Base Company Sales Income (Total) . . . . . . (1)Unit name: (2)**Unit name: **h Foreign Base Company Services Income (Total) . . . . . . (1)Unit name: (2)**Unit name: **i Full Inclusion Foreign Base Company Income (Total) . . . (1)Unit name: (2)Unit name: j Insurance Income (Total) . . . (1)Unit name: (2)**Unit name: k International Boycott Income . **l Bribes, Kickbacks, and Other Payments . . . . . . . . m Section 901(j) income . . . . 2 Recaptured Subpart F Income . 3 Tested Income Group (Total) . (1)Unit name: (2)Unit name: 4 Residual Income Group (Total) . (1)Unit name: (2)**Unit name: 5 Total . . . . . . . . . |
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| 1 Subpart F Income Groups **g Foreign Base Company Sales Income (Total) . . . . . . (1)Unit name: (2)**Unit name: **h Foreign Base Company Services Income (Total) . . . . . . (1)Unit name: (2)**Unit name: **i Full Inclusion Foreign Base Company Income (Total) . . . (1)Unit name: (2)Unit name: j Insurance Income (Total) . . . (1)Unit name: (2)**Unit name: k International Boycott Income . **l Bribes, Kickbacks, and Other Payments . . . . . . . . m Section 901(j) income . . . . 2 Recaptured Subpart F Income . 3 Tested Income Group (Total) . (1)Unit name: (2)Unit name: 4 Residual Income Group (Total) . (1)Unit name: (2)**Unit name: 5 Total . . . . . . . . . |
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| 1 Subpart F Income Groups **g Foreign Base Company Sales Income (Total) . . . . . . (1)Unit name: (2)**Unit name: **h Foreign Base Company Services Income (Total) . . . . . . (1)Unit name: (2)**Unit name: **i Full Inclusion Foreign Base Company Income (Total) . . . (1)Unit name: (2)Unit name: j Insurance Income (Total) . . . (1)Unit name: (2)**Unit name: k International Boycott Income . **l Bribes, Kickbacks, and Other Payments . . . . . . . . m Section 901(j) income . . . . 2 Recaptured Subpart F Income . 3 Tested Income Group (Total) . (1)Unit name: (2)Unit name: 4 Residual Income Group (Total) . (1)Unit name: (2)**Unit name: 5 Total . . . . . . . . . |
Important: See Computer-Generated Schedule Q in instructions.
Schedule Q (Form 5471) (Rev. 12-2024)
| Schedul | le Q (Form 5471) (Rev. 12 | 2-2024) | Page 4 | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| (viii) Current Year Tax on Reattributed Income From Disregarded Payments |
(ix) Current Year Tax on All Other Disregarded Payments |
(x) Other Current Year Taxes |
(xi) Net Income (column (ii) less columns (iii) through (x)) |
(xii) Foreign Taxes for Which Credit Allowed (U.S. Dollars) |
(xiii) Average Asset Value |
(xiv) High Tax Election |
(xiv) High Tax Election |
(xiv) High Tax Election |
(xv) Loss Allocation |
(xvi) Net Income After Loss Allocation (column (xi) minus column (xv)) |
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| 1 g |
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| 5 |
Important: See Computer-Generated Schedule Q in instructions.
Schedule Q (Form 5471) (Rev. 12-2024)