IRS Draft instructions for Form 8975 | KPMG | US
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United States: Draft instructions for Form 8975, Country-by-Country Report

IRS Draft instructions for Form 8975

The IRS has posted a draft version of instructions for forms that taxpayers are to use in filing information on a country-by-country basis.


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The draft instructions are for Form 8975, Country-by-Country Report, and Form 8975 (Schedule A), Tax Jurisdiction and Constituent Entity Information, and reflect a date of 23 February 2017. The draft instructions include cautionary language that they are not to be relied upon for filing purposes, and are subject to change and to OMB approval before being officially released. Read the draft instructions [PDF 212 KB] for Form 8975 and Schedule A (Form 8975).

The IRS previously released a draft version of Form 8975 and Schedule A. Read TaxNewsFlash-Transfer Pricing

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