Page 64 - Large Business IRS Training Guides

Other
Relevant Forms (cont’d)

examples of revisions to relevant returns –
• Other

• Form 5471, Schedule G, Other
Information

or accrue any
• “4a During the tax year, did the filer pay
base erosion payment …”

and Base
• Form 5472, Part VIII, Base Erosion Payments
Erosion Tax
Benefits under section 59A

• Form 8858, Schedule G, Other
Information

FB receive, or
• “6a During the tax year, did the FDE or
amounts defined as a base
accrue the receipt of, any

erosion payment …”

• “7a During the tax year, did the FDE or
FB pay, or
accrue the payment of, any
amounts defined as a base
erosion payment …”

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