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Form 5471 (Schedule O) online NV: What You Should Know

See Form 5471 and Form 1041 at the end of this article. Form 5471 — Organization or reorganization of foreign corporation, and acquisitions and dispositions of its stock (Part I to be completed by U.S. share owners with respect to foreign corporations). See Form 5471 and Form 1041 at the end of this article. Form 5471: Basics U.S. Citizens Should Know. In July 2009, the President signed into law the American Taxpayer Relief Act (AURA). This legislation requires the IRS to clarify the definition of “controlled foreign corporation.” In addition to clarifying the definition, the Treasury Department is required to implement procedures that will facilitate the review of foreign returns and amended returns, including those filed for the foreign tax credit. An IRS notice describing the new regulations is available on-line at .

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