Form 5472 — Information Return of a 25% Foreign-Owned U.S.

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f5472.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

2 Check here if, at any time during the tax year, any foreign person owned, directly or indirectly, at least 50% of (a) the total voting power of all classes of the stock of the reporting corporation entitled to vote, or (b) the total value of all classes of stock of the reporting corporation .

3 Check here if the reporting corporation is a foreign-owned domestic disregarded entity (foreign-owned U.S. DE) treated as a corporation for purposes of section 6038A. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part II 25% Foreign Shareholder (see instructions) Check here if any direct (or ultimate indirect) 25% foreign shareholder listed in Part II is a surrogate foreign corporation under section 7874(a)(2)(B).

4a Name and address of direct 25% foreign shareholder

4b(1) U.S. identifying number, if any 4b(2) Reference ID number (see instructions) 4b(3) Foreign taxpayer identification number (FTIN), if any (see instructions)

4c Principal country(ies) where business is conducted

4d Country of citizenship, organization, or incorporation

4e Country(ies) under whose laws the direct 25% foreign shareholder files an income tax return as a resident

5a Name and address of direct 25% foreign shareholder

5b(1) U.S. identifying number, if any 5b(2) Reference ID number (see instructions) 5b(3) FTIN, if any (see instructions)

5c Principal country(ies) where business is conducted

5d Country of citizenship, organization, or incorporation

5e Country(ies) under whose laws the direct 25% foreign shareholder files an income tax return as a resident

6a Name and address of ultimate indirect 25% foreign shareholder

6b(1) U.S. identifying number, if any 6b(2) Reference ID number (see instructions) 6b(3) FTIN, if any (see instructions)

6c Principal country(ies) where business is conducted

6d Country of citizenship, organization, or incorporation

6e Country(ies) under whose laws the ultimate indirect 25% foreign shareholder files an income tax return as a resident

7a Name and address of ultimate indirect 25% foreign shareholder

7b(1) U.S. identifying number, if any 7b(2) Reference ID number (see instructions) 7b(3) FTIN, if any (see instructions)

7c Principal country(ies) where business is conducted

7d Country of citizenship, organization, or incorporation

7e Country(ies) under whose laws the ultimate indirect 25% foreign shareholder files an income tax return as a resident

For Paperwork Reduction Act Notice, see instructions. Cat. No. 49987Y Form 5472 (Rev. 12-2023)

Form 5472 (Rev. 12-2023) Page 2 Part III Related Party (see instructions). All reporting corporations must complete this question and the rest of Part III. Check applicable box: Is the related party a foreign person or U.S. person? 8a Name and address of related party

If estimates are used, check here.

9 Sales of stock in trade (inventory) . . . . . . . . . . . . . . . . . . . . . . . . 10 Sales of tangible property other than stock in trade . . . . . . . . . . . . . . . . . . . 11 Platform contribution transaction payments received . . . . . . . . . . . . . . . . . . 12 Cost sharing transaction payments received . . . . . . . . . . . . . . . . . . . . . 13a Rents received (for other than intangible property rights) . . . . . . . . . . . . . . . . . b Royalties received (for other than intangible property rights) . . . . . . . . . . . . . . . . 14 Sales, leases, licenses, etc., of intangible property rights (for example, patents, trademarks, secret formulas) . . 15 Consideration received for technical, managerial, engineering, construction, scientific, or like services . . . . 16 Commissions received . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Amounts borrowed (see instructions) a Beginning balance b Ending balance or monthly average 18 Interest received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Premiums received for insurance or reinsurance . . . . . . . . . . . . . . . . . . . . 20 Loan guarantee fees received . . . . . . . . . . . . . . . . . . . . . . . . . 21 Other amounts received (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 Total. Combine amounts on lines 9 through 21 . . . . . . . . . . . . . . . . . . . .	9
9 Sales of stock in trade (inventory) . . . . . . . . . . . . . . . . . . . . . . . . 10 Sales of tangible property other than stock in trade . . . . . . . . . . . . . . . . . . . 11 Platform contribution transaction payments received . . . . . . . . . . . . . . . . . . 12 Cost sharing transaction payments received . . . . . . . . . . . . . . . . . . . . . 13a Rents received (for other than intangible property rights) . . . . . . . . . . . . . . . . . b Royalties received (for other than intangible property rights) . . . . . . . . . . . . . . . . 14 Sales, leases, licenses, etc., of intangible property rights (for example, patents, trademarks, secret formulas) . . 15 Consideration received for technical, managerial, engineering, construction, scientific, or like services . . . . 16 Commissions received . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Amounts borrowed (see instructions)a Beginning balance bEnding balance or monthly average 18 Interest received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Premiums received for insurance or reinsurance . . . . . . . . . . . . . . . . . . . . 20 Loan guarantee fees received . . . . . . . . . . . . . . . . . . . . . . . . . 21 Other amounts received (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 Total.Combine amounts on lines 9 through 21 . . . . . . . . . . . . . . . . . . . .	10
9 Sales of stock in trade (inventory) . . . . . . . . . . . . . . . . . . . . . . . . 10 Sales of tangible property other than stock in trade . . . . . . . . . . . . . . . . . . . 11 Platform contribution transaction payments received . . . . . . . . . . . . . . . . . . 12 Cost sharing transaction payments received . . . . . . . . . . . . . . . . . . . . . 13a Rents received (for other than intangible property rights) . . . . . . . . . . . . . . . . . b Royalties received (for other than intangible property rights) . . . . . . . . . . . . . . . . 14 Sales, leases, licenses, etc., of intangible property rights (for example, patents, trademarks, secret formulas) . . 15 Consideration received for technical, managerial, engineering, construction, scientific, or like services . . . . 16 Commissions received . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Amounts borrowed (see instructions)a Beginning balance bEnding balance or monthly average 18 Interest received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Premiums received for insurance or reinsurance . . . . . . . . . . . . . . . . . . . . 20 Loan guarantee fees received . . . . . . . . . . . . . . . . . . . . . . . . . 21 Other amounts received (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 Total.Combine amounts on lines 9 through 21 . . . . . . . . . . . . . . . . . . . .	11
9 Sales of stock in trade (inventory) . . . . . . . . . . . . . . . . . . . . . . . . 10 Sales of tangible property other than stock in trade . . . . . . . . . . . . . . . . . . . 11 Platform contribution transaction payments received . . . . . . . . . . . . . . . . . . 12 Cost sharing transaction payments received . . . . . . . . . . . . . . . . . . . . . 13a Rents received (for other than intangible property rights) . . . . . . . . . . . . . . . . . b Royalties received (for other than intangible property rights) . . . . . . . . . . . . . . . . 14 Sales, leases, licenses, etc., of intangible property rights (for example, patents, trademarks, secret formulas) . . 15 Consideration received for technical, managerial, engineering, construction, scientific, or like services . . . . 16 Commissions received . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Amounts borrowed (see instructions)a Beginning balance bEnding balance or monthly average 18 Interest received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Premiums received for insurance or reinsurance . . . . . . . . . . . . . . . . . . . . 20 Loan guarantee fees received . . . . . . . . . . . . . . . . . . . . . . . . . 21 Other amounts received (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 Total.Combine amounts on lines 9 through 21 . . . . . . . . . . . . . . . . . . . .	12
9 Sales of stock in trade (inventory) . . . . . . . . . . . . . . . . . . . . . . . . 10 Sales of tangible property other than stock in trade . . . . . . . . . . . . . . . . . . . 11 Platform contribution transaction payments received . . . . . . . . . . . . . . . . . . 12 Cost sharing transaction payments received . . . . . . . . . . . . . . . . . . . . . 13a Rents received (for other than intangible property rights) . . . . . . . . . . . . . . . . . b Royalties received (for other than intangible property rights) . . . . . . . . . . . . . . . . 14 Sales, leases, licenses, etc., of intangible property rights (for example, patents, trademarks, secret formulas) . . 15 Consideration received for technical, managerial, engineering, construction, scientific, or like services . . . . 16 Commissions received . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Amounts borrowed (see instructions)a Beginning balance bEnding balance or monthly average 18 Interest received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Premiums received for insurance or reinsurance . . . . . . . . . . . . . . . . . . . . 20 Loan guarantee fees received . . . . . . . . . . . . . . . . . . . . . . . . . 21 Other amounts received (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 Total.Combine amounts on lines 9 through 21 . . . . . . . . . . . . . . . . . . . .	13a
9 Sales of stock in trade (inventory) . . . . . . . . . . . . . . . . . . . . . . . . 10 Sales of tangible property other than stock in trade . . . . . . . . . . . . . . . . . . . 11 Platform contribution transaction payments received . . . . . . . . . . . . . . . . . . 12 Cost sharing transaction payments received . . . . . . . . . . . . . . . . . . . . . 13a Rents received (for other than intangible property rights) . . . . . . . . . . . . . . . . . b Royalties received (for other than intangible property rights) . . . . . . . . . . . . . . . . 14 Sales, leases, licenses, etc., of intangible property rights (for example, patents, trademarks, secret formulas) . . 15 Consideration received for technical, managerial, engineering, construction, scientific, or like services . . . . 16 Commissions received . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Amounts borrowed (see instructions)a Beginning balance bEnding balance or monthly average 18 Interest received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Premiums received for insurance or reinsurance . . . . . . . . . . . . . . . . . . . . 20 Loan guarantee fees received . . . . . . . . . . . . . . . . . . . . . . . . . 21 Other amounts received (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 Total.Combine amounts on lines 9 through 21 . . . . . . . . . . . . . . . . . . . .	13b
9 Sales of stock in trade (inventory) . . . . . . . . . . . . . . . . . . . . . . . . 10 Sales of tangible property other than stock in trade . . . . . . . . . . . . . . . . . . . 11 Platform contribution transaction payments received . . . . . . . . . . . . . . . . . . 12 Cost sharing transaction payments received . . . . . . . . . . . . . . . . . . . . . 13a Rents received (for other than intangible property rights) . . . . . . . . . . . . . . . . . b Royalties received (for other than intangible property rights) . . . . . . . . . . . . . . . . 14 Sales, leases, licenses, etc., of intangible property rights (for example, patents, trademarks, secret formulas) . . 15 Consideration received for technical, managerial, engineering, construction, scientific, or like services . . . . 16 Commissions received . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Amounts borrowed (see instructions)a Beginning balance bEnding balance or monthly average 18 Interest received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Premiums received for insurance or reinsurance . . . . . . . . . . . . . . . . . . . . 20 Loan guarantee fees received . . . . . . . . . . . . . . . . . . . . . . . . . 21 Other amounts received (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 Total.Combine amounts on lines 9 through 21 . . . . . . . . . . . . . . . . . . . .	14
9 Sales of stock in trade (inventory) . . . . . . . . . . . . . . . . . . . . . . . . 10 Sales of tangible property other than stock in trade . . . . . . . . . . . . . . . . . . . 11 Platform contribution transaction payments received . . . . . . . . . . . . . . . . . . 12 Cost sharing transaction payments received . . . . . . . . . . . . . . . . . . . . . 13a Rents received (for other than intangible property rights) . . . . . . . . . . . . . . . . . b Royalties received (for other than intangible property rights) . . . . . . . . . . . . . . . . 14 Sales, leases, licenses, etc., of intangible property rights (for example, patents, trademarks, secret formulas) . . 15 Consideration received for technical, managerial, engineering, construction, scientific, or like services . . . . 16 Commissions received . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Amounts borrowed (see instructions)a Beginning balance bEnding balance or monthly average 18 Interest received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Premiums received for insurance or reinsurance . . . . . . . . . . . . . . . . . . . . 20 Loan guarantee fees received . . . . . . . . . . . . . . . . . . . . . . . . . 21 Other amounts received (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 Total.Combine amounts on lines 9 through 21 . . . . . . . . . . . . . . . . . . . .	15
9 Sales of stock in trade (inventory) . . . . . . . . . . . . . . . . . . . . . . . . 10 Sales of tangible property other than stock in trade . . . . . . . . . . . . . . . . . . . 11 Platform contribution transaction payments received . . . . . . . . . . . . . . . . . . 12 Cost sharing transaction payments received . . . . . . . . . . . . . . . . . . . . . 13a Rents received (for other than intangible property rights) . . . . . . . . . . . . . . . . . b Royalties received (for other than intangible property rights) . . . . . . . . . . . . . . . . 14 Sales, leases, licenses, etc., of intangible property rights (for example, patents, trademarks, secret formulas) . . 15 Consideration received for technical, managerial, engineering, construction, scientific, or like services . . . . 16 Commissions received . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Amounts borrowed (see instructions)a Beginning balance bEnding balance or monthly average 18 Interest received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Premiums received for insurance or reinsurance . . . . . . . . . . . . . . . . . . . . 20 Loan guarantee fees received . . . . . . . . . . . . . . . . . . . . . . . . . 21 Other amounts received (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 Total.Combine amounts on lines 9 through 21 . . . . . . . . . . . . . . . . . . . .	16
9 Sales of stock in trade (inventory) . . . . . . . . . . . . . . . . . . . . . . . . 10 Sales of tangible property other than stock in trade . . . . . . . . . . . . . . . . . . . 11 Platform contribution transaction payments received . . . . . . . . . . . . . . . . . . 12 Cost sharing transaction payments received . . . . . . . . . . . . . . . . . . . . . 13a Rents received (for other than intangible property rights) . . . . . . . . . . . . . . . . . b Royalties received (for other than intangible property rights) . . . . . . . . . . . . . . . . 14 Sales, leases, licenses, etc., of intangible property rights (for example, patents, trademarks, secret formulas) . . 15 Consideration received for technical, managerial, engineering, construction, scientific, or like services . . . . 16 Commissions received . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Amounts borrowed (see instructions)a Beginning balance bEnding balance or monthly average 18 Interest received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Premiums received for insurance or reinsurance . . . . . . . . . . . . . . . . . . . . 20 Loan guarantee fees received . . . . . . . . . . . . . . . . . . . . . . . . . 21 Other amounts received (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 Total.Combine amounts on lines 9 through 21 . . . . . . . . . . . . . . . . . . . .	17b
9 Sales of stock in trade (inventory) . . . . . . . . . . . . . . . . . . . . . . . . 10 Sales of tangible property other than stock in trade . . . . . . . . . . . . . . . . . . . 11 Platform contribution transaction payments received . . . . . . . . . . . . . . . . . . 12 Cost sharing transaction payments received . . . . . . . . . . . . . . . . . . . . . 13a Rents received (for other than intangible property rights) . . . . . . . . . . . . . . . . . b Royalties received (for other than intangible property rights) . . . . . . . . . . . . . . . . 14 Sales, leases, licenses, etc., of intangible property rights (for example, patents, trademarks, secret formulas) . . 15 Consideration received for technical, managerial, engineering, construction, scientific, or like services . . . . 16 Commissions received . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Amounts borrowed (see instructions)a Beginning balance bEnding balance or monthly average 18 Interest received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Premiums received for insurance or reinsurance . . . . . . . . . . . . . . . . . . . . 20 Loan guarantee fees received . . . . . . . . . . . . . . . . . . . . . . . . . 21 Other amounts received (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 Total.Combine amounts on lines 9 through 21 . . . . . . . . . . . . . . . . . . . .	18
9 Sales of stock in trade (inventory) . . . . . . . . . . . . . . . . . . . . . . . . 10 Sales of tangible property other than stock in trade . . . . . . . . . . . . . . . . . . . 11 Platform contribution transaction payments received . . . . . . . . . . . . . . . . . . 12 Cost sharing transaction payments received . . . . . . . . . . . . . . . . . . . . . 13a Rents received (for other than intangible property rights) . . . . . . . . . . . . . . . . . b Royalties received (for other than intangible property rights) . . . . . . . . . . . . . . . . 14 Sales, leases, licenses, etc., of intangible property rights (for example, patents, trademarks, secret formulas) . . 15 Consideration received for technical, managerial, engineering, construction, scientific, or like services . . . . 16 Commissions received . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Amounts borrowed (see instructions)a Beginning balance bEnding balance or monthly average 18 Interest received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Premiums received for insurance or reinsurance . . . . . . . . . . . . . . . . . . . . 20 Loan guarantee fees received . . . . . . . . . . . . . . . . . . . . . . . . . 21 Other amounts received (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 Total.Combine amounts on lines 9 through 21 . . . . . . . . . . . . . . . . . . . .	19
9 Sales of stock in trade (inventory) . . . . . . . . . . . . . . . . . . . . . . . . 10 Sales of tangible property other than stock in trade . . . . . . . . . . . . . . . . . . . 11 Platform contribution transaction payments received . . . . . . . . . . . . . . . . . . 12 Cost sharing transaction payments received . . . . . . . . . . . . . . . . . . . . . 13a Rents received (for other than intangible property rights) . . . . . . . . . . . . . . . . . b Royalties received (for other than intangible property rights) . . . . . . . . . . . . . . . . 14 Sales, leases, licenses, etc., of intangible property rights (for example, patents, trademarks, secret formulas) . . 15 Consideration received for technical, managerial, engineering, construction, scientific, or like services . . . . 16 Commissions received . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Amounts borrowed (see instructions)a Beginning balance bEnding balance or monthly average 18 Interest received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Premiums received for insurance or reinsurance . . . . . . . . . . . . . . . . . . . . 20 Loan guarantee fees received . . . . . . . . . . . . . . . . . . . . . . . . . 21 Other amounts received (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 Total.Combine amounts on lines 9 through 21 . . . . . . . . . . . . . . . . . . . .	20
9 Sales of stock in trade (inventory) . . . . . . . . . . . . . . . . . . . . . . . . 10 Sales of tangible property other than stock in trade . . . . . . . . . . . . . . . . . . . 11 Platform contribution transaction payments received . . . . . . . . . . . . . . . . . . 12 Cost sharing transaction payments received . . . . . . . . . . . . . . . . . . . . . 13a Rents received (for other than intangible property rights) . . . . . . . . . . . . . . . . . b Royalties received (for other than intangible property rights) . . . . . . . . . . . . . . . . 14 Sales, leases, licenses, etc., of intangible property rights (for example, patents, trademarks, secret formulas) . . 15 Consideration received for technical, managerial, engineering, construction, scientific, or like services . . . . 16 Commissions received . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Amounts borrowed (see instructions)a Beginning balance bEnding balance or monthly average 18 Interest received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Premiums received for insurance or reinsurance . . . . . . . . . . . . . . . . . . . . 20 Loan guarantee fees received . . . . . . . . . . . . . . . . . . . . . . . . . 21 Other amounts received (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 Total.Combine amounts on lines 9 through 21 . . . . . . . . . . . . . . . . . . . .	21
9 Sales of stock in trade (inventory) . . . . . . . . . . . . . . . . . . . . . . . . 10 Sales of tangible property other than stock in trade . . . . . . . . . . . . . . . . . . . 11 Platform contribution transaction payments received . . . . . . . . . . . . . . . . . . 12 Cost sharing transaction payments received . . . . . . . . . . . . . . . . . . . . . 13a Rents received (for other than intangible property rights) . . . . . . . . . . . . . . . . . b Royalties received (for other than intangible property rights) . . . . . . . . . . . . . . . . 14 Sales, leases, licenses, etc., of intangible property rights (for example, patents, trademarks, secret formulas) . . 15 Consideration received for technical, managerial, engineering, construction, scientific, or like services . . . . 16 Commissions received . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Amounts borrowed (see instructions)a Beginning balance bEnding balance or monthly average 18 Interest received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Premiums received for insurance or reinsurance . . . . . . . . . . . . . . . . . . . . 20 Loan guarantee fees received . . . . . . . . . . . . . . . . . . . . . . . . . 21 Other amounts received (see instructions) . . . . . . . . . . . . . . . . . . . . . . 22 Total.Combine amounts on lines 9 through 21 . . . . . . . . . . . . . . . . . . . .	22
23 Purchases of stock in trade (inventory) . . . . . . . . . . . . . . . . . . . . . . . 24 Purchases of tangible property other than stock in trade . . . . . . . . . . . . . . . . . 25 Platform contribution transaction payments paid . . . . . . . . . . . . . . . . . . . . 26 Cost sharing transaction payments paid . . . . . . . . . . . . . . . . . . . . . . 27a Rents paid (for other than intangible property rights) . . . . . . . . . . . . . . . . . . . b Royalties paid (for other than intangible property rights) . . . . . . . . . . . . . . . . . . 28 Purchases, leases, licenses, etc., of intangible property rights (for example, patents, trademarks, secret formulas) 29 Consideration paid for technical, managerial, engineering, construction, scientific, or like services . . . . . 30 Commissions paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 Amounts loaned (see instructions)a Beginning balance bEnding balance or monthly average 32 Interest paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 Premiums paid for insurance or reinsurance . . . . . . . . . . . . . . . . . . . . . 34 Loan guarantee fees paid . . . . . . . . . . . . . . . . . . . . . . . . . . 35 Other amounts paid (see instructions) . . . . . . . . . . . . . . . . . . . . . . . 36 Total.Combine amounts on lines 23 through 35 . . . . . . . . . . . . . . . . . . . .	23
23 Purchases of stock in trade (inventory) . . . . . . . . . . . . . . . . . . . . . . . 24 Purchases of tangible property other than stock in trade . . . . . . . . . . . . . . . . . 25 Platform contribution transaction payments paid . . . . . . . . . . . . . . . . . . . . 26 Cost sharing transaction payments paid . . . . . . . . . . . . . . . . . . . . . . 27a Rents paid (for other than intangible property rights) . . . . . . . . . . . . . . . . . . . b Royalties paid (for other than intangible property rights) . . . . . . . . . . . . . . . . . . 28 Purchases, leases, licenses, etc., of intangible property rights (for example, patents, trademarks, secret formulas) 29 Consideration paid for technical, managerial, engineering, construction, scientific, or like services . . . . . 30 Commissions paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 Amounts loaned (see instructions)a Beginning balance bEnding balance or monthly average 32 Interest paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 Premiums paid for insurance or reinsurance . . . . . . . . . . . . . . . . . . . . . 34 Loan guarantee fees paid . . . . . . . . . . . . . . . . . . . . . . . . . . 35 Other amounts paid (see instructions) . . . . . . . . . . . . . . . . . . . . . . . 36 Total.Combine amounts on lines 23 through 35 . . . . . . . . . . . . . . . . . . . .	24
23 Purchases of stock in trade (inventory) . . . . . . . . . . . . . . . . . . . . . . . 24 Purchases of tangible property other than stock in trade . . . . . . . . . . . . . . . . . 25 Platform contribution transaction payments paid . . . . . . . . . . . . . . . . . . . . 26 Cost sharing transaction payments paid . . . . . . . . . . . . . . . . . . . . . . 27a Rents paid (for other than intangible property rights) . . . . . . . . . . . . . . . . . . . b Royalties paid (for other than intangible property rights) . . . . . . . . . . . . . . . . . . 28 Purchases, leases, licenses, etc., of intangible property rights (for example, patents, trademarks, secret formulas) 29 Consideration paid for technical, managerial, engineering, construction, scientific, or like services . . . . . 30 Commissions paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 Amounts loaned (see instructions)a Beginning balance bEnding balance or monthly average 32 Interest paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 Premiums paid for insurance or reinsurance . . . . . . . . . . . . . . . . . . . . . 34 Loan guarantee fees paid . . . . . . . . . . . . . . . . . . . . . . . . . . 35 Other amounts paid (see instructions) . . . . . . . . . . . . . . . . . . . . . . . 36 Total.Combine amounts on lines 23 through 35 . . . . . . . . . . . . . . . . . . . .	25
23 Purchases of stock in trade (inventory) . . . . . . . . . . . . . . . . . . . . . . . 24 Purchases of tangible property other than stock in trade . . . . . . . . . . . . . . . . . 25 Platform contribution transaction payments paid . . . . . . . . . . . . . . . . . . . . 26 Cost sharing transaction payments paid . . . . . . . . . . . . . . . . . . . . . . 27a Rents paid (for other than intangible property rights) . . . . . . . . . . . . . . . . . . . b Royalties paid (for other than intangible property rights) . . . . . . . . . . . . . . . . . . 28 Purchases, leases, licenses, etc., of intangible property rights (for example, patents, trademarks, secret formulas) 29 Consideration paid for technical, managerial, engineering, construction, scientific, or like services . . . . . 30 Commissions paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 Amounts loaned (see instructions)a Beginning balance bEnding balance or monthly average 32 Interest paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 Premiums paid for insurance or reinsurance . . . . . . . . . . . . . . . . . . . . . 34 Loan guarantee fees paid . . . . . . . . . . . . . . . . . . . . . . . . . . 35 Other amounts paid (see instructions) . . . . . . . . . . . . . . . . . . . . . . . 36 Total.Combine amounts on lines 23 through 35 . . . . . . . . . . . . . . . . . . . .	26
23 Purchases of stock in trade (inventory) . . . . . . . . . . . . . . . . . . . . . . . 24 Purchases of tangible property other than stock in trade . . . . . . . . . . . . . . . . . 25 Platform contribution transaction payments paid . . . . . . . . . . . . . . . . . . . . 26 Cost sharing transaction payments paid . . . . . . . . . . . . . . . . . . . . . . 27a Rents paid (for other than intangible property rights) . . . . . . . . . . . . . . . . . . . b Royalties paid (for other than intangible property rights) . . . . . . . . . . . . . . . . . . 28 Purchases, leases, licenses, etc., of intangible property rights (for example, patents, trademarks, secret formulas) 29 Consideration paid for technical, managerial, engineering, construction, scientific, or like services . . . . . 30 Commissions paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 Amounts loaned (see instructions)a Beginning balance bEnding balance or monthly average 32 Interest paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 Premiums paid for insurance or reinsurance . . . . . . . . . . . . . . . . . . . . . 34 Loan guarantee fees paid . . . . . . . . . . . . . . . . . . . . . . . . . . 35 Other amounts paid (see instructions) . . . . . . . . . . . . . . . . . . . . . . . 36 Total.Combine amounts on lines 23 through 35 . . . . . . . . . . . . . . . . . . . .	27a
23 Purchases of stock in trade (inventory) . . . . . . . . . . . . . . . . . . . . . . . 24 Purchases of tangible property other than stock in trade . . . . . . . . . . . . . . . . . 25 Platform contribution transaction payments paid . . . . . . . . . . . . . . . . . . . . 26 Cost sharing transaction payments paid . . . . . . . . . . . . . . . . . . . . . . 27a Rents paid (for other than intangible property rights) . . . . . . . . . . . . . . . . . . . b Royalties paid (for other than intangible property rights) . . . . . . . . . . . . . . . . . . 28 Purchases, leases, licenses, etc., of intangible property rights (for example, patents, trademarks, secret formulas) 29 Consideration paid for technical, managerial, engineering, construction, scientific, or like services . . . . . 30 Commissions paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 Amounts loaned (see instructions)a Beginning balance bEnding balance or monthly average 32 Interest paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 Premiums paid for insurance or reinsurance . . . . . . . . . . . . . . . . . . . . . 34 Loan guarantee fees paid . . . . . . . . . . . . . . . . . . . . . . . . . . 35 Other amounts paid (see instructions) . . . . . . . . . . . . . . . . . . . . . . . 36 Total.Combine amounts on lines 23 through 35 . . . . . . . . . . . . . . . . . . . .	27b
23 Purchases of stock in trade (inventory) . . . . . . . . . . . . . . . . . . . . . . . 24 Purchases of tangible property other than stock in trade . . . . . . . . . . . . . . . . . 25 Platform contribution transaction payments paid . . . . . . . . . . . . . . . . . . . . 26 Cost sharing transaction payments paid . . . . . . . . . . . . . . . . . . . . . . 27a Rents paid (for other than intangible property rights) . . . . . . . . . . . . . . . . . . . b Royalties paid (for other than intangible property rights) . . . . . . . . . . . . . . . . . . 28 Purchases, leases, licenses, etc., of intangible property rights (for example, patents, trademarks, secret formulas) 29 Consideration paid for technical, managerial, engineering, construction, scientific, or like services . . . . . 30 Commissions paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 Amounts loaned (see instructions)a Beginning balance bEnding balance or monthly average 32 Interest paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 Premiums paid for insurance or reinsurance . . . . . . . . . . . . . . . . . . . . . 34 Loan guarantee fees paid . . . . . . . . . . . . . . . . . . . . . . . . . . 35 Other amounts paid (see instructions) . . . . . . . . . . . . . . . . . . . . . . . 36 Total.Combine amounts on lines 23 through 35 . . . . . . . . . . . . . . . . . . . .	28
23 Purchases of stock in trade (inventory) . . . . . . . . . . . . . . . . . . . . . . . 24 Purchases of tangible property other than stock in trade . . . . . . . . . . . . . . . . . 25 Platform contribution transaction payments paid . . . . . . . . . . . . . . . . . . . . 26 Cost sharing transaction payments paid . . . . . . . . . . . . . . . . . . . . . . 27a Rents paid (for other than intangible property rights) . . . . . . . . . . . . . . . . . . . b Royalties paid (for other than intangible property rights) . . . . . . . . . . . . . . . . . . 28 Purchases, leases, licenses, etc., of intangible property rights (for example, patents, trademarks, secret formulas) 29 Consideration paid for technical, managerial, engineering, construction, scientific, or like services . . . . . 30 Commissions paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 Amounts loaned (see instructions)a Beginning balance bEnding balance or monthly average 32 Interest paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 Premiums paid for insurance or reinsurance . . . . . . . . . . . . . . . . . . . . . 34 Loan guarantee fees paid . . . . . . . . . . . . . . . . . . . . . . . . . . 35 Other amounts paid (see instructions) . . . . . . . . . . . . . . . . . . . . . . . 36 Total.Combine amounts on lines 23 through 35 . . . . . . . . . . . . . . . . . . . .	29
23 Purchases of stock in trade (inventory) . . . . . . . . . . . . . . . . . . . . . . . 24 Purchases of tangible property other than stock in trade . . . . . . . . . . . . . . . . . 25 Platform contribution transaction payments paid . . . . . . . . . . . . . . . . . . . . 26 Cost sharing transaction payments paid . . . . . . . . . . . . . . . . . . . . . . 27a Rents paid (for other than intangible property rights) . . . . . . . . . . . . . . . . . . . b Royalties paid (for other than intangible property rights) . . . . . . . . . . . . . . . . . . 28 Purchases, leases, licenses, etc., of intangible property rights (for example, patents, trademarks, secret formulas) 29 Consideration paid for technical, managerial, engineering, construction, scientific, or like services . . . . . 30 Commissions paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 Amounts loaned (see instructions)a Beginning balance bEnding balance or monthly average 32 Interest paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 Premiums paid for insurance or reinsurance . . . . . . . . . . . . . . . . . . . . . 34 Loan guarantee fees paid . . . . . . . . . . . . . . . . . . . . . . . . . . 35 Other amounts paid (see instructions) . . . . . . . . . . . . . . . . . . . . . . . 36 Total.Combine amounts on lines 23 through 35 . . . . . . . . . . . . . . . . . . . .	30
23 Purchases of stock in trade (inventory) . . . . . . . . . . . . . . . . . . . . . . . 24 Purchases of tangible property other than stock in trade . . . . . . . . . . . . . . . . . 25 Platform contribution transaction payments paid . . . . . . . . . . . . . . . . . . . . 26 Cost sharing transaction payments paid . . . . . . . . . . . . . . . . . . . . . . 27a Rents paid (for other than intangible property rights) . . . . . . . . . . . . . . . . . . . b Royalties paid (for other than intangible property rights) . . . . . . . . . . . . . . . . . . 28 Purchases, leases, licenses, etc., of intangible property rights (for example, patents, trademarks, secret formulas) 29 Consideration paid for technical, managerial, engineering, construction, scientific, or like services . . . . . 30 Commissions paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 Amounts loaned (see instructions)a Beginning balance bEnding balance or monthly average 32 Interest paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 Premiums paid for insurance or reinsurance . . . . . . . . . . . . . . . . . . . . . 34 Loan guarantee fees paid . . . . . . . . . . . . . . . . . . . . . . . . . . 35 Other amounts paid (see instructions) . . . . . . . . . . . . . . . . . . . . . . . 36 Total.Combine amounts on lines 23 through 35 . . . . . . . . . . . . . . . . . . . .	31b
23 Purchases of stock in trade (inventory) . . . . . . . . . . . . . . . . . . . . . . . 24 Purchases of tangible property other than stock in trade . . . . . . . . . . . . . . . . . 25 Platform contribution transaction payments paid . . . . . . . . . . . . . . . . . . . . 26 Cost sharing transaction payments paid . . . . . . . . . . . . . . . . . . . . . . 27a Rents paid (for other than intangible property rights) . . . . . . . . . . . . . . . . . . . b Royalties paid (for other than intangible property rights) . . . . . . . . . . . . . . . . . . 28 Purchases, leases, licenses, etc., of intangible property rights (for example, patents, trademarks, secret formulas) 29 Consideration paid for technical, managerial, engineering, construction, scientific, or like services . . . . . 30 Commissions paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 Amounts loaned (see instructions)a Beginning balance bEnding balance or monthly average 32 Interest paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 Premiums paid for insurance or reinsurance . . . . . . . . . . . . . . . . . . . . . 34 Loan guarantee fees paid . . . . . . . . . . . . . . . . . . . . . . . . . . 35 Other amounts paid (see instructions) . . . . . . . . . . . . . . . . . . . . . . . 36 Total.Combine amounts on lines 23 through 35 . . . . . . . . . . . . . . . . . . . .	32
23 Purchases of stock in trade (inventory) . . . . . . . . . . . . . . . . . . . . . . . 24 Purchases of tangible property other than stock in trade . . . . . . . . . . . . . . . . . 25 Platform contribution transaction payments paid . . . . . . . . . . . . . . . . . . . . 26 Cost sharing transaction payments paid . . . . . . . . . . . . . . . . . . . . . . 27a Rents paid (for other than intangible property rights) . . . . . . . . . . . . . . . . . . . b Royalties paid (for other than intangible property rights) . . . . . . . . . . . . . . . . . . 28 Purchases, leases, licenses, etc., of intangible property rights (for example, patents, trademarks, secret formulas) 29 Consideration paid for technical, managerial, engineering, construction, scientific, or like services . . . . . 30 Commissions paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 Amounts loaned (see instructions)a Beginning balance bEnding balance or monthly average 32 Interest paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 Premiums paid for insurance or reinsurance . . . . . . . . . . . . . . . . . . . . . 34 Loan guarantee fees paid . . . . . . . . . . . . . . . . . . . . . . . . . . 35 Other amounts paid (see instructions) . . . . . . . . . . . . . . . . . . . . . . . 36 Total.Combine amounts on lines 23 through 35 . . . . . . . . . . . . . . . . . . . .	33
23 Purchases of stock in trade (inventory) . . . . . . . . . . . . . . . . . . . . . . . 24 Purchases of tangible property other than stock in trade . . . . . . . . . . . . . . . . . 25 Platform contribution transaction payments paid . . . . . . . . . . . . . . . . . . . . 26 Cost sharing transaction payments paid . . . . . . . . . . . . . . . . . . . . . . 27a Rents paid (for other than intangible property rights) . . . . . . . . . . . . . . . . . . . b Royalties paid (for other than intangible property rights) . . . . . . . . . . . . . . . . . . 28 Purchases, leases, licenses, etc., of intangible property rights (for example, patents, trademarks, secret formulas) 29 Consideration paid for technical, managerial, engineering, construction, scientific, or like services . . . . . 30 Commissions paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 Amounts loaned (see instructions)a Beginning balance bEnding balance or monthly average 32 Interest paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 Premiums paid for insurance or reinsurance . . . . . . . . . . . . . . . . . . . . . 34 Loan guarantee fees paid . . . . . . . . . . . . . . . . . . . . . . . . . . 35 Other amounts paid (see instructions) . . . . . . . . . . . . . . . . . . . . . . . 36 Total.Combine amounts on lines 23 through 35 . . . . . . . . . . . . . . . . . . . .	34
23 Purchases of stock in trade (inventory) . . . . . . . . . . . . . . . . . . . . . . . 24 Purchases of tangible property other than stock in trade . . . . . . . . . . . . . . . . . 25 Platform contribution transaction payments paid . . . . . . . . . . . . . . . . . . . . 26 Cost sharing transaction payments paid . . . . . . . . . . . . . . . . . . . . . . 27a Rents paid (for other than intangible property rights) . . . . . . . . . . . . . . . . . . . b Royalties paid (for other than intangible property rights) . . . . . . . . . . . . . . . . . . 28 Purchases, leases, licenses, etc., of intangible property rights (for example, patents, trademarks, secret formulas) 29 Consideration paid for technical, managerial, engineering, construction, scientific, or like services . . . . . 30 Commissions paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 Amounts loaned (see instructions)a Beginning balance bEnding balance or monthly average 32 Interest paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 Premiums paid for insurance or reinsurance . . . . . . . . . . . . . . . . . . . . . 34 Loan guarantee fees paid . . . . . . . . . . . . . . . . . . . . . . . . . . 35 Other amounts paid (see instructions) . . . . . . . . . . . . . . . . . . . . . . . 36 Total.Combine amounts on lines 23 through 35 . . . . . . . . . . . . . . . . . . . .	35
23 Purchases of stock in trade (inventory) . . . . . . . . . . . . . . . . . . . . . . . 24 Purchases of tangible property other than stock in trade . . . . . . . . . . . . . . . . . 25 Platform contribution transaction payments paid . . . . . . . . . . . . . . . . . . . . 26 Cost sharing transaction payments paid . . . . . . . . . . . . . . . . . . . . . . 27a Rents paid (for other than intangible property rights) . . . . . . . . . . . . . . . . . . . b Royalties paid (for other than intangible property rights) . . . . . . . . . . . . . . . . . . 28 Purchases, leases, licenses, etc., of intangible property rights (for example, patents, trademarks, secret formulas) 29 Consideration paid for technical, managerial, engineering, construction, scientific, or like services . . . . . 30 Commissions paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 Amounts loaned (see instructions)a Beginning balance bEnding balance or monthly average 32 Interest paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 Premiums paid for insurance or reinsurance . . . . . . . . . . . . . . . . . . . . . 34 Loan guarantee fees paid . . . . . . . . . . . . . . . . . . . . . . . . . . 35 Other amounts paid (see instructions) . . . . . . . . . . . . . . . . . . . . . . . 36 Total.Combine amounts on lines 23 through 35 . . . . . . . . . . . . . . . . . . . .	36

Describe on an attached separate sheet any other transaction as defined by Regulations section 1.482-1(i)(7), such as amounts paid or received in connection with the formation, dissolution, acquisition, and disposition of the entity, including contributions to and distributions from the entity, and check here. Part VI Nonmonetary and Less-Than-Full Consideration Transactions Between the Reporting Corporation and the Foreign Related Party (see instructions) Describe these transactions on an attached separate sheet and check here.

Form 5472 (Rev. 12-2023)

Form 5472 (Rev. 12-2023) Page 3 Part VII Additional Information. All reporting corporations must complete Part VII.

37 Does the reporting corporation import goods from a foreign related party? . . . . . . . . . . . . . . Yes No 38a If “Yes,” is the basis or inventory cost of the goods valued at greater than the customs value of the imported goods? . Yes No b If “Yes,” attach a statement explaining the reason or reasons for such difference.

c If the answers to questions 37 and 38a are “Yes,” were the documents used to support this treatment of the imported goods in existence and available in the United States at the time of filing Form 5472? . . . . . . . . . . . Yes No

39 During the tax year, was the foreign parent corporation a participant in any cost sharing arrangement (CSA)? . . . . Yes No If “Yes,” complete Part VIII as instructed below.

40 a During the tax year, did the reporting corporation pay or accrue any interest or royalty for which the deduction is not allowed under section 267A? See instructions . . . . . . . . . . . . . . . . . . . . . . . Yes No

b If “Yes,” enter the total amount of the disallowed deductions . . . . . . . . . . . . . . . . . $

41 a Is the reporting corporation claiming a foreign-derived intangible income (FDII) deduction (under section 250) with respect to any transactions with the foreign related party? If “Yes,” complete lines 41b, 41c, and 41d. See instructions . . . Yes No

b Enter the amount of gross receipts derived from all sales of general property to the foreign related party that the reporting corporation included in its computation of foreign-derived deduction eligible income (FDDEI). See instructions . . . $

c Enter the amount of gross receipts derived from all sales of intangible property to the foreign related party that the reporting corporation included in its computation of FDDEI. See instructions . . . . . . . . . . . . . $

d Enter the amount of gross receipts derived from all services provided to the foreign related party that the reporting corporation included in its computation of FDDEI. See instructions . . . . . . . . . . . . . . . $ 42 a Did the reporting corporation have any loan to or from the related party to which the safe-haven rate rules of Regulations

a Did the reporting corporation have any loan to or from the related party to which the safe-haven rate rules of Regulations

section 1.482-2(a)(2)(iii)(B) are applicable, and for which the reporting corporation used a rate of interest within the relevant safe-haven range (100% to 130% of the applicable Federal rate (AFR) for the relevant term)? . . . . . . . . . Yes No b Did the reporting corporation have any loan to or from the related party to which the safe-haven rate rules of Regulations

b Did the reporting corporation have any loan to or from the related party to which the safe-haven rate rules of Regulations

section 1.482-2(a)(2)(iii)(B) are applicable, and for which the reporting corporation used a rate of interest outside the relevant safe-haven range (100% to 130% of the AFR for the relevant term)? . . . . . . . . . . . . . . Yes No 43 a Did the reporting corporation issue a covered debt instrument in any of the transactions described in Regulations section

a Did the reporting corporation issue a covered debt instrument in any of the transactions described in Regulations section 1.385-3(b)(2) during the tax year with respect to a related party that is a corporation, or, did the reporting corporation issue or refinance indebtedness owed to a related party that is a corporation during the 36 months before or after the date of a distribution or acquisition described in Regulations section 1.385-3(b)(3)(i) made by the reporting corporation, and either the issuance or refinance of indebtedness, or the distribution or acquisition, occurred during the tax year? . . . . . Yes No b If the answer to question 43a is “Yes,” provide the following. (1) The amount of such transaction(s), distribution(s), and acquisition(s) . . . . . . . . . . . . . . $

(2) The amount of such related party indebtedness . . . . . . . . . . . . . . . . . . . . $

Part VIII Cost Sharing Arrangement (CSA)

Note: Complete a separate Part VIII for each CSA in which the reporting corporation was a participant during the tax year. Report all amounts in U.S. dollars. (See instructions.)

44 Provide a brief description of the CSA with respect to which this Part VIII is being completed.

45 During the course of the tax year, did the reporting corporation become a participant in the CSA? . . . . . . . Yes No 46 Was the CSA in effect before January 5, 2009? . . . . . . . . . . . . . . . . . . . . . . Yes No 47 What was the reporting corporation’s share of reasonably anticipated benefits for the CSA? . . . . . . . . . % 48 a Enter the total amount of stock-based compensation deductions claimed by the reporting corporation . . . . . $

b Enter the total amount of deductions for the tax year for stock-based compensation that was granted during the term of the CSA and is directly identified with, or reasonably allocable to, the intangible development activity under the CSA . . . . . $ c Was there any stock-based compensation granted during the term of the CSA to individuals who performed functions in

business activities that generate cost shared intangibles that was not treated as directly identified with, or reasonably allocable to, the intangible development activity? . . . . . . . . . . . . . . . . . . . . . Yes No 49a Enter the total amount of intangible development costs for the CSA . . . . . . . . . . . . . . . $

b Enter the amount of intangible development costs allocable to the reporting corporation based on the reporting corporation’s reasonably anticipated benefits share . . . . . . . . . . . . . . . . . . . . . . . . $ Part IX Base Erosion Payments and Base Erosion Tax Benefits Under Section 59A (see instructions)

50 Amounts defined as base erosion payments under section 59A(d) . . . . . . . . . . . . . . . . $ 51 Amount of base erosion tax benefits under section 59A(c)(2) . . . . . . . . . . . . . . . . . $

52 Amount of total qualified derivative payments as described in section 59A(h) made by the reporting corporation . . $ 53 Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Form 5472 (Rev. 12-2023)