South Dakota Form 5471 (Schedule O) 2012-2025

South Dakota Form 5471 (Schedule O): What You Should Know

Form 8889. • Form 8963. • Form 906. • Form 9706. • Form 9657. • Form 9791(B). • Form 8963. • Form 9465. • Form 9679. • Forms 8191, 9071, and 9916 ‒ Form 8963. FORM 5471 INSTRUCTIONS (d) U.S. person who has not attained age 18 years. A U.S. person who is not a citizen, national, or resident alien of the United States as of the date of filing is a U.S. person only to the extent that the person has earned income and any amount which the person earned which is exempt from U.S. income tax because of the existence of a particular treaty or special arrangement. If a U.S. person is not an individual in the sense of section 7701(4), he or she is treated as if he or she were an individual to the extent that the person's U.S. source income includes income from sources in the United States if, in the case of any calendar year of income earned or accrued in the United States through a controlled foreign corporation, the foreign corporation is treated for U.S. federal income tax purposes as a U.S. corporation for the taxable year in which the taxable year begins. For the purposes of this paragraph (d), a U.S. person has attained the age of majority (generally, age 21) of the control of a controlled foreign corporation. (1) If a U.S. person would normally be treated as an individual for any purpose other than the purposes set forth in paragraph (d)(1) by virtue of paragraph (d) of this section and any requirement or limitation prescribed by law to be applied with respect to such U.S. person because of such paragraph (d), such U.S. person will be treated as if he or she were an individual for such purpose, except that any requirement or limitation prescribed by law to be applied with respect to such U.S. person only as a result of the application of paragraph (d) of this section is not a prerequisite to such treatment. A partner of a partnership holding a U.S.

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