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Instructions for Form 5471›(Rev. December 2025)›General Instructions

Purpose of Form

1225 Inst 5471 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

Form 5471 is used by certain U.S. persons who are officers, directors, or shareholders in certain foreign corporations. The form and schedules are used to satisfy the reporting requirements of sections 6038 and 6046, and the related regulations.

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▸Contents — 1225 Inst 5471 (PDF)

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