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Official form guide
Form 4626-SA: 4626 (Schedule A)
Treasury Internal Revenue Service Form 4626 is used to report the Pro-Rata Share of Adjusted Net Income or Loss of CFCs described in Section 56A(c)(3) and must be attached to Form 4626. The form covers tax years ending on any date.
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IRS Form 4626-SA - 4626 (Schedule A)
Treasury Internal Revenue Service Form 4626 is used to report the Pro-Rata Share of Adjusted Net Income or Loss of CFCs described in Section 56A(c)(3) and must be attached to Form 4626. The form covers tax years ending on any date.
Risk Radar
Scan points- 1Ensure columns (a) through (e) are accurately populated, as these feed directly into the final pro-rata share calculation in column (i).
- 2Failing to attach Schedule A (Form 4626) to Form 4626 when required.
- 3Incorrectly entering the CFC's EIN or reference ID number in column (b).
- 4Omitting the Country of incorporation code in column (c).
- 5Mixing up net income/loss and adjustments by placing figures in the wrong columns (d) or (e).
Plain English
This form calculates and reports a portion of the income or loss from Controlled Foreign Corporations (CFCs). Filers use this Schedule A to show how much of another company's earnings they are responsible for reporting to the IRS. It helps track these foreign business profits or losses for tax purposes.
Submission Date
- Filing date: 2024-12-20 22:10:13
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when reporting the Pro-Rata Share of Adjusted Net Income or Loss of Controlled Foreign Corporations (CFCs) described in Section 56A(c)(3).
- Do not use Form 4626 (Schedule A) when you are filing a tax year that does not end on a specific date.
- Check Form 4626 instead when reporting the pro-rata share of adjusted net income or loss for CFCs described in Section 56A(c)(3).
Form selector
Use this form or another form?
Filing as an individual taxpayer
The form is used to report a pro-rata share, which implies filing as part of a larger entity's return.
✓ Verify if other forms are required.
Not stated in the official source
When reporting income/loss for CFCs described in Section 56A(c)(3)
This is the specific purpose stated on the form itself.
✓ Ensure all columns (d through i) are completed.
General tax year filing
The form covers any tax year ended date, but its primary function relates to CFC reporting.
✓ Confirm the report aligns with your entity type.
Not stated in the official source
Deadline or filing window
The form covers a tax year ended on any date. No specific filing deadline is stated on Schedule A (Form 4626), but users must consult the Instructions for Form 4626 to determine the exact due date following the end of the tax year.
Checklist
What you need before filling it out
Name of corporation
The name of your corporation · Form header/top section
CFC current year net income or (loss) (Column d)
The CFC's financial result for the year in U.S. dollars · Line 1, Column (d)
Section 56A(c)(3) adjustments (Column e)
The specific financial adjustments required by Section 56A(c)(3) in U.S. dollars · Line 1, Column (e)
Pro-rata share of adjusted net income or (loss) (Column i)
The final calculated pro-rata share amount for the CFC under Section 56A(c)(3) · Line 1, Column (i)
Country of incorporation (Column c)
The two-letter country code where the CFC was incorporated · Line 1, Column (c)
Form Title/Purpose
Pro-Rata Share of Adjusted Net Income or Loss of CFCs Described in Section 56A(c)(3) · Form header
Before you submit
- 1Ensure the tax year end date is filled out on the form.
- 2Verify that the Name of corporation and its EIN are correctly entered in the top section.
- 3Confirm the Country of incorporation (Column c) uses the correct country code.
- 4Check that Column (d) (CFC current year net income or loss) matches the CFC's financial records.
- 5Verify that Column (e) (Section 56A(c)(3) adjustments) is accurately calculated and entered.
- 6Confirm that Column (i) reflects the final Pro-rata share of adjusted net income or (loss).
- 7Ensure you have attached Form 4626 to the main tax return.
- 8Check for any entries in Columns (g), (h), etc., if applicable, although these are reserved.
How to file this form
- 1Complete the top section by entering your Name of corporation and Employer identification number (EIN).
- 2For each Controlled Foreign Corporation (CFC), fill out columns (a) through (e): CFC name, EIN/reference ID, Country code, current year net income or loss, and Section 56A(c)(3) adjustments.
- 3Calculate and enter the resulting Pro-rata share of adjusted net income or (loss) in Column (i), after combining columns (d) and (e).
- 4Attach the completed Form 4626 (Schedule A) to your main tax return, confirming its use for the specified tax year end.
Known limitations
- 1The form reports the Pro-Rata Share of Adjusted Net Income or Loss of CFCs described in Section 56A(c)(3) and must be attached to Form 4626.
- 2It is used for tax years ending on any date, as indicated by the blank field provided for the end date.
- 3The form requires reporting figures in U.S. dollars.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition of IRS Form 4626 (Schedule A) is dated December 2024. The form directs users to www.irs.gov/Form4626 for instructions and the latest information.
What changed or needs a fresh check
- Edition date — confirm December 2024
- Form Number — confirm 4626 (Schedule A)
- Tax year end — confirm the specific month and day are filled in
- EIN/Reference ID — confirm the Employer Identification Number or reference ID number is entered for the CFC(s)
- Section Reference — confirm Section 56A(c)(3) is correctly referenced on the form.
- OMB Number — confirm 1545-0123 is listed.
Quick Facts
Downloads
After you file
- 1Retain a copy of the completed Form 4626 (Schedule A) for records.
- 2Confirm that the revision date on the form reads 12-2024.
- 3Refer to the Instructions for Form 4626 at www.irs.gov/Form4626 for further guidance after filing.
- 4The form is governed by OMB No. 1545-0123.
Sources
- SRCSchedule A (Form 4626) is titled 'Pro-Rata Share of Adjusted Net Income or Loss of CFCs Described in Section 56A(c)(3)' [Form p.1].
- SRCThe form covers the tax year ended on a date entered in the field labeled 'For tax year ended / /' [Form p.1].
- SRCThe official revision date listed on the form is 12-2024 [Form p.1].
- SRCInstructions and latest information are available at www.irs.gov/Form4626 [Form p.1].
- SRCThe form requires an Employer identification number (EIN) for the CFC, listed in column (b) [Form p.1].
- SRCColumn (i) reports the 'Pro-rata share of adjusted net income or (loss) of the CFC, described in section 56A(c)(3) (in U.S. dollars)' [Form p.1].
Common confusion points
What does 'CFC' stand for?
It refers to a controlled foreign corporation, which is the subject of this reporting schedule.
→ Ensure the name listed corresponds to the CFC being reported.
Where do I find the instructions?
The form directs filers to www.irs.gov/Form4626 for instructions and the latest information.
→ Verify the URL matches the one provided on Form 4626 (Schedule A).
What is 'Pro-Rata Share'?
This is the portion of the CFC's adjusted net income or loss that this specific filer must report.
→ Confirm column (i) reflects the calculated share based on columns (d) and (e).
What does Section 56A(c)(3) mean?
It specifies the section of the Internal Revenue Code under which the CFC's adjusted net income or loss is described.
→ Cross-reference this section number with your tax filing requirements.
Which date must be on the form?
The field labeled 'For tax year ended / /' requires the specific end date of the tax year being reported.
→ Do not leave this blank if a specific year is being filed.
What is the purpose of columns (g) and (h)?
These columns are reserved for future use, meaning they are currently placeholders for additional data points.
→ If you have no other required fields, these can remain blank.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Consult the Instructions for Form 4626 found at www.irs.gov/Form4626.
Questions about IRS Form 4626-SA
What is IRS Form 4626-SA used for?
This form calculates and reports a portion of the income or loss from Controlled Foreign Corporations (CFCs). Filers use this Schedule A to show how much of another company's earnings they are responsible for reporting to the IRS. It helps track these foreign business profits or losses for tax purposes.
Who must file IRS Form 4626-SA?
Filers must report the pro-rata share of adjusted net income or loss of a CFC described in Section 56A(c)(3). The form is filed by those required to attach it to Form 4626.
What information does IRS Form 4626-SA require?
The form collects details about the foreign corporation, including its name (a), EIN/reference ID number (b), country of incorporation (c), and both its current year net income or loss (d) and Section 56A(c)(3) adjustments (e). The final calculated amount is shown in column (i), the Pro-rata share.
When is IRS Form 4626-SA due?
The source does not specify a filing deadline, but it covers tax years ending on any date. Filers should reference Instructions for Form 4626 for specific timing rules.
Where do I file IRS Form 4626-SA?
The form must be attached to Form 4626. The instructions direct users to www.irs.gov/Form4626 for further guidance on filing location and process.
How do I complete IRS Form 4626-SA?
First, complete columns (a) through (e) with the CFC's identifying information and financial figures. Next, combine column (d) and column (e) into column (f), and finally, calculate the resulting Pro-rata share in column (i). The form must be signed before being sent to accompany Form 4626.
What happens if IRS Form 4626-SA is filed incorrectly?
While the source does not list a specific penalty amount, failure to correctly report the pro-rata share of adjusted net income or loss could result in an incorrect tax liability calculation when attached to Form 4626.
What does 'CFC' stand for?
It refers to a controlled foreign corporation, which is the subject of this reporting schedule. Ensure the name listed corresponds to the CFC being reported.
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