Part I

Category 3 and 4 filers must complete Schedule B, Part I, for U.S. persons that owned (at any time during the annual accounting period), directly or indirectly through foreign entities, 10% or more of the total combined voting power of all classes of stock entitled to vote of the foreign corporation, or 10% or more of the total value of shares of all classes of stock of the foreign corporation.

A person that is both a category 3 and category 5 filer because the person is treated as a U.S. shareholder under section 953(c)(1)(A) with respect to the foreign corporation must complete Schedule B, Part I, for U.S. persons that owned (on the last day of the foreign corporation’s tax year), directly or indirectly through foreign entities, any of the foreign corporation’s outstanding stock.

Column (e). Enter each shareholder’s allocable percentage of the foreign corporation’s subpart F income.