Share with your friends

United States: Country-by-country reporting updates from IRS

United States: Country-by-country reporting updates

The IRS today released information about country-by-country reporting in the United States.


Related content

An IRS transmittal message explains that the IRS has updated the instructions for Form 8975, Country-by-Country Report, to reflect the following:

  • Revised mailstop for U.S. multinational entities (MNEs) filing paper versions of Form 8975:

Internal Revenue Service
Mailstop 4950
1973 N. Rulon White Blvd.
Ogden, UT 84201

If a U.S. MNE files Form 8975 and Schedules A (Form 8975) on paper, the filer must follow the instructions carefully. The Form 8975 and Schedules A (Form 8975) must be attached to the applicable paper tax return.

  • Updated guidance on “stateless” country codes and the tax jurisdiction table for Schedule A (Form 8975) for U.S. MNEs that must submit a Schedule A (Form 8975) for each tax jurisdiction where one or more constituent entities is a tax resident. The tax jurisdiction field in Part I of Schedule A is a mandatory field, and U.S. MNEs are required to enter a two-letter code for the tax jurisdiction to which the Schedule A pertains. The country code for the United States is “US” and the country code for “stateless” is “X5.” All other country codes can be found at

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


loading image Request for proposal