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Part I

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

Enter amounts in the functional currency of the foreign corporation as reported on Form 5471, page 1, item 1h.

Pre-1987 U.S. dollar PTEP should be translated into the foreign corporation’s functional currency using the rules of Notice 88-70 and added to post-1986 amounts in the appropriate PTEP category.

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▸Contents — 1225 Inst 5471 (PDF)
1225 Inst 5471 (PDF)

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