Schedule B

Note: If any person (including the filer) is both a U.S. shareholder and a direct shareholder of the foreign corporation, that person’s information should be provided in both Schedule B, Part I and Part II.

The same reference ID number must be used consistently from tax year to tax year with respect to a given foreign corporation. If for any reason a reference ID number falls out of use (for example, the foreign corporation no longer exists due to disposition or liquidation), the reference ID number used for that foreign corporation cannot be used again for another foreign corporation for purposes of Form 5471 reporting.

For these purposes, the term “alphanumeric” means the entry can be alphabetical, numeric, or any combination of the two.

Taxpayers no longer have the option of entering “FOREIGNUS” or “APPLIED FOR” in a column that requests an EIN or reference ID number with respect to a foreign entity. Instead, if the foreign entity does not have an EIN, the taxpayer must enter a reference ID number that uniquely identifies the foreign entity.

Correlation issues. There are some situations that warrant correlation of a new reference ID number with a previous reference ID number when assigning a new reference ID number to a foreign corporation. For example:

• In the case of a merger or acquisition, a Form 5471 filer must use a reference ID number that correlates the previous reference ID number with the new reference ID number assigned to the foreign corporation; or

Correlation issues. There are some situations that warrant correlation of a new reference ID number with a previous reference ID number when assigning a new reference ID number to a foreign corporation. For example:

Instructions for Form 5471 (Rev. 12-2025) 13