Instructions for Form 5472 (Rev. December 2021)

1. It had no reportable transactions of the types listed in Parts IV and VI of the form and, in the case of a reporting corporation that is a foreign-owned U.S. DE, also had no reportable transactions of the type listed in Part V of the form. 2. A U.S. person that controls the foreign related corporation files Form 5471 for the tax year to report

  Form, Instructions, Case, 4725, Reportable, Form 5472, No reportable