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Friendly F.A.C.E.S
(Family and Community Educational Support)After School Program
HANDBOOK
20162017Welcome, This Handbook includes information you will need about our services and policies.
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What is friendly f?
Friendly F refers to Form 5472, which is used by foreign-owned U.S. disregarded entities to report certain transactions with foreign or domestic related parties.
Who is required to file friendly f?
Any foreign corporation that has a U.S. subsidiary or a foreign-owned U.S. disregarded entity is required to file Form 5472.
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To fill out Form 5472, you must provide information about the reporting corporation and details of any reportable transactions with related parties.
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The purpose of Form 5472 is to provide the IRS with information about certain transactions between U.S. entities and foreign related parties, ensuring compliance with U.S. tax laws.
What information must be reported on friendly f?
Form 5472 requires reporting of transactions involving sales, services, royalties, and financial arrangements with foreign or domestic related parties.
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