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FOR BOROUGH OFFICE USE ONLY EMPLOYEE I.D. #: Source: Section Date: Borough 203 PW #: BOARD OF ELECTIONS IN THE CITY OF NEW YORK INTERPRETER APPLICATION Valid from July 15, (current year) July 14,
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Section 203 of the Internal Revenue Code requires certain foreign-owned U.S. corporations to file Form 5472.
Foreign-owned U.S. corporations that have transactions with related parties.
The Form 5472 must be completed with details of transactions with related parties and attached to the corporation's tax return.
The purpose is to provide information to the IRS about transactions between foreign-owned U.S. corporations and related parties.
Details of transactions with related parties, including amounts, nature of transactions, and identification of related parties.
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