Page 11 - U.S, International Taxation Inbound - Outbound Transactions_Neat

Compliance When due Who must file Purpose of Form
Form
Inbound 1120-F If Co. has situs in U.S the 15 day Foreign corporations U.S. tax reporting of EBT income
th
od the 3 month after the end of
rd
with business and
year, No situs in U.S., the 15
th
investment activities in
by foreign corporations
th
U.S.
day of the 6 month after the
Transactions W-8BEN-E end of year. Foreign Company Certificate of foreign status of
Foreign companies must file
with each payor when claiming
beneficial owner for U.S. tax
(continued) W-8ECI foreign status Foreign person or withholding – (Entities)
Certificate of foreign person’s
Foreign persons or companies
claiming EBT status must file with
each payor when claiming Company claim that income is EBT
foreign status
W-8IMY Financial institutions acting as Foreign intermediary Certificate of foreign
foreign intermediaries must file intermediary
with each payor when claiming
status for exemption withholding
5472 Must be filed by the due date of Foreign corporation Information return of a 25%
the reporting foreign claiming EBT Foreign-Owned U.S. corporation
or
corporation’s income tax return
Tax Compliance Foreign corporation engaged in
a U.S. Trade or Business (EBT)
Forms – Foreign
Companies