Specific Instructions

Important. If the information required in a given section exceeds the space provided within that section, do not enter “See attached” in the section and then attach all of the information on additional sheets. Instead, complete all entry spaces in the section and attach the remaining information on additional sheets. The additional sheets must conform with the IRS version of that section.

• Causes, or potentially causes, a reduction of any tax incurred at any time.

• The top margin of the summary return must be labeled “Filed Pursuant to Rev. Proc. 92-70 for Dormant Foreign Corporation.”

• Include filer information such as name and address, items A through C, and tax year.

• Include corporate information such as the dormant corporation’s annual accounting period (below the title of the form) and items 1a, 1b, 1c, and 1d. For more information, see Rev. Proc. 92-70.

10 Instructions for Form 5471 (Rev. 12-2025)