Transcription of Instructions for Form 8858 (Rev. September 2021)
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Userid: CPMS chema: instrxLeadpct: 100%Pt. size: Draft Ok to PrintAH XSL/XMLF ileid: .. ns/i8858/202109/a/xml/cycle05/source(Ini t. & Date) _____Page 1 of 11 14:04 - 27-Sep-2021 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before for Form 8858(Rev. September 2021) Information Return of PersonsWith Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs)Department of the TreasuryInternal Revenue ServiceSection references are to the Internal Revenue Code unless otherwise DevelopmentsFor the latest information about developments related to Form 8858, Schedule M (Form 8858), and their Instructions , such as legislation enacted after they were published, go to 's NewSchedule G, line 8.
Multiple filers of the same informa-tion. In the case of Category 4 or 5 filers of Form 5471 or Category 1 filers of Form 8865 who are also required to file Form 8858, one person may file Form 8858 and Schedule M (Form 8858), if applicable, for other persons who have the same filing requirements with respect to both Form 8858 and
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