Instructions for Form 5471›(Rev. December 2025)

(Use with the December 2025 revision of Form 5471; the December 2024 revision of…

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

Information Return of U.S. Persons With Respect to Certain Foreign Corporations

Section references are to the Internal Revenue Code unless otherwise noted.

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — 1225 Inst 5471 (PDF)

1225 Inst 5471 (PDF)

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.