Schedule A—Pro-Rata Share — 2025 Inst 4626 (PDF)

Note: Complete a separate Schedule A for each of the 3 preceding tax years.

Column (a). Enter the name of the CFC.

Column (b). Enter the EIN or reference ID number of the CFC.

Column (c). Enter the country code for the country in which the CFC was incorporated. See IRS.gov/ CountryCodes .

Column (d). Enter the CFC’s current-year net income or (loss) in U.S. dollars for the relevant tax year.

Column (e). Enter the section 56A(c)(3) adjustments in U.S. dollars for the relevant tax year.

Column (f). Combine column (d) and column (e).

Columns (g) and (h). Reserved for future use.

Column (i). Enter the pro-rata share of the adjusted net income or loss of the CFC described in section 56A(c)(3) in U.S. dollars.

Reduce the amount reported on line 31 by the CFC adjustment carryovers available for the relevant year, if any. Enter the reduced amount in the appropriate column of Part I, line 2c or, if a member of an FPMG, the appropriate column of Part I, line 11b.

Note: When calculating the CFC adjustment carryovers available for this purpose, the adjustment provided under Proposed Regulations section 1.56A-6(b)(2) is not taken

into account. Attach a statement similar to the example shown for Part VI, Section II, line 2 that summarizes the amount of CFC adjustment carryover generated in each prior year, the amount of each such CFC adjustment carryover that has been used in prior years, and the amount of such CFC adjustment carryovers available to be used in the current year.

Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103.

The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden for business taxpayers filing this form is approved under OMB control number 1545-0123 and is included in the estimates shown in the instructions for their business income tax return.

If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. See the instructions for the tax return with which this form is filed.

Instructions for Form 4626 (2025) 15

Worksheet. Interim Simplified Method (Safe Harbor) Calculation
Interim Simplified Method (Safe Harbor) Calculation Worksheet
Note: If the corporation already determined it is an applicable corporation in current or prior years for purposes of the CAMT, it must prepare Form 4626. Do not complete this worksheet.
		(a) First Preceding Year Ended // ____	(b) Second Preceding Year Ended // ____	(c) Third Preceding Year Ended //____
1	Consolidated net income or loss per AFS.
2a	Adjustment for certain consolidating entries.
2b	Certain taxes.
2c	Certain credits (only applicable to Notice 2025-27 safe harbor calculation).
2d	Tax-exempt entities (organizations subject to tax under section 511).
2e	Financial statements covering different years.
3	Total adjustments. Combine lines 2a through 2e.
4	AFSI. Combine lines 1 and 3.
5	AFSI of first, second, and third preceding tax years. Combine columns (a), (b), and (c) of line 4.
6	3-year average annual AFSI.
7	Is line 6 more than $800 million? If “Yes,” continue to line 8. If “No,” STOP here. The corporation meets the safe harbor and is not required to complete Form 4626.
8	Is the corporation a member of an FPMG within the meaning of section 59(k)(2)(B)? If “Yes,” continue to line 9. If “No,” the corporation does not meet the safe harbor and is required to complete Form 4626.
9	AFSI from line 4.
10	Adjustment for income not effectively connected to a U.S. trade or business.
11	Total AFSI for purposes of the $80 million FPMG test. Combine lines 9 and 10.
12	AFSI of first, second, and third preceding tax years. Combine columns (a), (b), and (c) of line 11.
13	3-year average annual AFSI for purposes of the $80 million FPMG test.
14	Is line 13 $80 million or more? If “Yes,” the corporation does not meet the safe harbor and is required to complete Form 4626. If “No,” the corporation meets the safe harbor and is not required to complete Form 4626.

16 Instructions for Form 4626 (2025)