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Internal Revenue Bulletin 2017-3, issued on January 17, 2017, contains “final record maintenance and associated compliance requirements that apply to 2513, 2017. Internal Revenue Service Form 5472, “Information. Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in These reporting requirements can apply even to entities that are 100% owned by a Since 2017, a foreign-owned U.S. DE must file Form 5472 for each year ? Go to irs.gov/Form5472 for instructions and the latest information. For tax year of the reporting corporation beginning. ,. , and ending. ,. Note: Enter

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