0921 Form 8858 (Schedule M) (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8858sm.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

SCHEDULE M (Form 8858) (Rev. September 2021)

Department of the Treasury Internal Revenue Service

Transactions Between Foreign Disregarded Entity (FDE) or Foreign Branch (FB) and the…¶

Attach to Form 8858.

^▶ Go to www.irs.gov/Form8858 for instructions and the latest information.

OMB No. 1545-1910

Name of person filing Form 8858 Identifying number

Name of FDE or FB U.S. identifying number, if any Reference ID number (see instructions)

Name of tax owner U.S. identifying number, if any

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

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

Column headings. This schedule contains three sets of column headings. Check the box that identifies the status of the tax owner and complete lines 1 through 21 with respect to the applicable set of column headings.

For Paperwork Reduction Act Notice, see the Instructions for Form 8858. Cat. No. 37387C Schedule M (Form 8858) (Rev. 9-2021)

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