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UNITED STATES OFFICE OF PERSONNEL MANAGEMENT AUGUST 23, 2012, CFC MEMORANDUM 2012-05 TO: LOCAL FEDERAL COORDINATING COMMITTEES, PRINCIPAL COMBINED FUND ORGANIZATIONS, LOCAL ORGANIZATIONS AND FEDERATIONS,

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What is cfc form?

CFC form stands for Controlled Foreign Corporation form. It is a tax form used to report the income of a foreign corporation that is owned by U.S. shareholders.

Who is required to file cfc form?

U.S. shareholders who own at least 10% of a foreign corporation are required to file CFC form if the corporation meets certain criteria.

How to fill out cfc form?

To fill out CFC form, you need to provide information about the foreign corporation's income, expenses, assets, and activities. This includes details on any subpart F income or passive income.

What is the purpose of cfc form?

The purpose of CFC form is to prevent tax evasion and ensure that U.S. shareholders accurately report their income from foreign corporations.

What information must be reported on cfc form?

CFC form requires reporting of various information including the foreign corporation's name, address, income, expenses, assets, and details of the U.S. shareholders.

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