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Official form guide
Form 4626-SA: 4626 (Schedule A)
Internal Revenue Service Form 4626 is the Schedule A used to report the pro‑rata share of adjusted net income or loss of controlled foreign corporations (CFCs) described in Section 56A(c)(3). It must be attached to Form 4626.
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IRS Form 4626-SA - 4626 (Schedule A)
Internal Revenue Service Form 4626 is the Schedule A used to report the pro‑rata share of adjusted net income or loss of controlled foreign corporations (CFCs) described in Section 56A(c)(3). It must be attached to Form 4626.
Risk Radar
Scan points- 1Failing to attach Schedule A to Form 4626 results in a rejected filing.
- 2Leaving the tax year end date blank.
- 3Omitting the reporting corporation’s EIN.
- 4Not providing the CFC’s EIN or reference ID number.
- 5Leaving column (d) CFC current‑year net income or loss empty.
Plain English
Schedule A (Form 4626) tells the IRS how much of a foreign corporation’s profit or loss a U.S. company must include on its return. You list each controlled foreign corporation, its income, any adjustments, and the calculated share. The totals are then used with the main Form 4626.
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 a controlled foreign corporation described in Section 56A(c)(3).
- Check Form 4626 instead when attaching Schedule A to the main return.
Form selector
Use this form or another form?
Reporting a CFC’s adjusted net income or loss
The schedule must accompany the primary form to convey the required pro‑rata share data
✓ Verify the schedule is attached before filing
Providing the CFC’s EIN or reference ID
Accurate identification is required for IRS processing
✓ Ensure the EIN matches the CFC’s records
Indicating the country of incorporation code
The country code is needed for foreign corporation classification
✓ Use the correct ISO code to avoid rejection
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Tax year ended
Calendar year or fiscal period · Usually found in corporate financial records
Name of corporation
Legal corporate name · Usually found on the corporation’s charter
Employer identification number (EIN)
IRS‑issued EIN · Usually found on prior tax filings
CFC name
Controlled foreign corporation name · Usually found in foreign subsidiary documents
Pro‑rata share of adjusted net income or loss
Calculated amount from Section 56A(c)(3) adjustments · Usually derived from foreign subsidiary financial statements
Before you submit
- 1Enter the tax year ended in the designated line
- 2Print the corporation’s legal name exactly as shown on official documents
- 3Enter the corporation’s EIN without spaces or dashes
- 4Provide the CFC’s name in the appropriate field
- 5Enter the CFC’s EIN or reference ID number
- 6Enter the country code for the CFC’s incorporation
- 7Report the CFC’s current year net income or loss in U.S. dollars
- 8Report Section 56A(c)(3) adjustments in U.S. dollars
- 9Calculate and enter the combined amount of columns (d) and (e)
- 10Enter the pro‑rata share of adjusted net income or loss in the final column
- 11Attach Schedule A to the main Form 4626 before mailing
How to file this form
- 1Complete all required fields on Schedule A and verify calculations
- 2Attach Schedule A to the primary Form 4626
- 3Sign the attached Form 4626 where required
- 4Mail the completed package to the IRS address listed in the instructions
- 5Retain a copy of the filed Schedule A and Form 4626 for records
Known limitations
- 1The form’s fee is not stated in the official source; you should verify any required payment on the IRS website before filing.
- 2Mailing address information is not provided in the official source; you must confirm the correct IRS submission address for Schedule A attachments.
- 3Signature requirements are not described in the official source; ensure the reporting corporation’s authorized officer signs Schedule A as required by IRS guidelines.
- 4Edition date reads December 2024; while current now, you should verify that a newer edition has not been released before submitting.
- 5OMB number 1545-0123 appears in the source; confirm it matches the latest published form version to avoid mismatched regulatory identifiers.
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 form is the December 2024 edition (12/24) and the page directs filers to www.irs.gov/Form4626 for the latest information.
What changed or needs a fresh check
- Edition date — confirm December 2024
- OMB number — confirm 1545-0123
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Not stated in the official source
Quick Facts
Downloads
Sources
- SRCForm p.1 — title is 'SCHEDULE A (Form 4626) December 2024'
- SRCForm p.1 — OMB No. 1545-0123
- SRCForm p.1 — cat. No. 94588N
- SRCForm p.1 — attach to Form 4626
- SRCForm p.1 — go to www.irs.gov/Form4626 for instructions and the latest information
- SRCForm p.1 — field (a) label is 'Name of corporation'
- SRCForm p.1 — field (b) label is 'Employer identification number (EIN)'
- SRCForm p.1 — field (i) label is 'Pro-rata share of adjusted net income or (loss) of the CFC, described in section 56A(c)(3) (in U.S. dollars)'
Questions about IRS Form 4626-SA
What is IRS Form 4626-SA used for?
Schedule A (Form 4626) tells the IRS how much of a foreign corporation’s profit or loss a U.S. company must include on its return. You list each controlled foreign corporation, its income, any adjustments, and the calculated share. The totals are then used with the main Form 4626.
What information does IRS Form 4626-SA require?
It collects the name and EIN of the reporting corporation, and for each controlled foreign corporation the name, EIN or reference ID, country code, current‑year net income or loss, Section 56A(c)(3) adjustments, the combined amount, and the pro‑rata share of adjusted net income or loss.
How do I complete IRS Form 4626-SA?
Enter the tax year end date, the reporting corporation’s name and EIN, then list each CFC with its required details in columns (a) through (i). Compute column (f) by adding the CFC’s net income or loss (d) to the Section 56A(c)(3) adjustments (e). Calculate the pro‑rata share in column (i). Attach the completed Schedule A to Form 4626 before filing.
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