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SU B S T I T U T E T E AC H E R R E EU E S T F O R M FOR S I C K T I M E, A N NUN L E AV E A N D P E R S O N A L L E AV E P l e a SE print, fill in your inform action, a ND sub MIT to Cher i F r ye
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What is su b s t?
su b s t stands for Subpart F which is a section of the Internal Revenue Code. It relates to the taxation of certain types of income of a controlled foreign corporation (CFC).
Who is required to file su b s t?
US persons who own at least 10% of a foreign corporation that falls under the rules of Subpart F are required to file Form 5471 to report the income of the foreign corporation.
How to fill out su b s t?
To fill out the required Form 5471 for Subpart F income, detailed financial information about the foreign corporation must be reported, including income, expenses, and other relevant details.
What is the purpose of su b s t?
The purpose of Subpart F is to prevent US taxpayers from deferring US tax on certain types of income earned through foreign corporations.
What information must be reported on su b s t?
Information on income, expenses, investments, and transactions related to the foreign corporation must be reported on the Form 5471 for Subpart F.
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