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Form 8975: Country-by-Country Report
IRS Form 8975 is the Country‑by‑Country Report used by U.S. ultimate parent entities of multinational enterprises with annual group revenue of $850 million or more, reporting financial and employee data for each tax jurisdiction.
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IRS Form 8975 - Country-by-Country Report
IRS Form 8975 is the Country‑by‑Country Report used by U.S. ultimate parent entities of multinational enterprises with annual group revenue of $850 million or more, reporting financial and employee data for each tax jurisdiction.
Risk Radar
Scan points- 1Failing to file Form 8975 when group revenue exceeds $850 million triggers a filing violation.
- 2Filing Form 8975 when the group’s revenue is under $850 million, which is not required.
- 3Omitting the required Schedule A for fiscally transparent U.S. entities, causing an incomplete filing.
- 4Using paper filing for a return that should be e‑filed, contrary to the electronic filing rule for most filers.
- 5Failing to attach Form 8975 to the correct income‑tax return form (e.g., 1120, 1065, 1041).
Plain English
Form 8975 tells the IRS about the money and employees of each country where a U.S. multinational group operates. It must be filed by the ultimate parent company each year. The data help the government see where profits are earned worldwide.
Submission Date
- Filing date: 2020-12-18 22:10:57
- 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 you are a U.S. person that is the ultimate parent entity of a U.S. multinational enterprise group with annual revenue of $850 million or more in the preceding reporting period.
- Do not use it when your group’s annual revenue for the preceding reporting period is less than $850 million.
- Check Form 1120 instead when filing a corporate income tax return as the parent entity.
Form selector
Use this form or another form?
Filing a corporate income tax return as a parent entity
Form 8975 must be attached to the corporate return
✓ Verify Form 8975 is attached to Form 1120
Filing a partnership return
Form 8975 must be attached to the partnership return
✓ Ensure electronic attachment format if filing electronically
Filing an estate or trust return
Form 8975 must be attached to the estate/trust return
✓ Confirm mailing address if filing on paper
Deadline or filing window
The filing deadline is triggered by the due date of the related income‑tax return. Form 8975 must be filed by that same due date, including any extensions granted for the tax return. To obtain an extension, follow the extension procedures of the underlying tax return.
Checklist
What you need before filling it out
Reporting period dates
Beginning and ending dates of the reporting period · Form 8975 Part I identification section
Name of reporting entity
Legal name of the ultimate parent entity · Form 8975 line 1a
EIN
Employer Identification Number of the reporting entity · Form 8975 line 1c
Number of Schedules A attached
Count of Schedule A (Form 8975) attached · Form 8975 line for number of Schedules A
Mailing address for paper filing
IRS Mailstop 4950 1973 N. Rulon White Blvd., Ogden, UT 84201 · Instructions page 3
Before you submit
- 1Confirm the reporting period beginning and ending dates are entered.
- 2Verify the name of the reporting entity is correct.
- 3Check the reporting role code matches the ultimate parent entity status.
- 4Enter the correct EIN for the reporting entity.
- 5Enter the accurate number of Schedule A (Form 8975) attached.
- 6Attach Form 8975 and all Schedules A to the applicable income tax return.
- 7If filing on paper, mail page 1 of Form 8975 to the IRS address provided.
- 8Retain records supporting the information reported on Form 8975.
How to file this form
- 1Determine if the filer is the ultimate parent entity of a U.S. MNE group with $850 million or more revenue.
- 2Complete Form 8975, providing required identification and schedule information.
- 3Attach Form 8975 and all Schedules A to the applicable income tax return, or mail page 1 to the IRS address for paper filings.
- 4Submit the return and keep a copy as proof of filing.
Known limitations
- 1Form 8975 is not required if the group's annual revenue for the immediately preceding reporting period was less than $850 million — Instructions p.2
- 2Form 8975 must be attached to the income tax return of the ultimate parent entity and cannot be filed separately — Instructions p.1
- 3A Schedule A (Form 8975) must be attached for each tax jurisdiction in which the group operates, requiring at least two schedules (U.S. and another) — Instructions p.3
- 4If a filer lacks both a U.S. Schedule A and a “stateless” Schedule A, the Form 8975 is considered incomplete — Instructions p.3
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
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Fillable formOpen in Editor->Form 8975 is the Rev. December 2020 edition. The instructions direct filers to the IRS.gov/Form8975 page for the latest information.
What changed or needs a fresh check
- Edition date — confirm the form shows Rev. December 2020.
- Latest information page — confirm the instructions reference IRS.gov/Form8975 for updates.
- Mailing address — confirm the paper filing address is Internal Revenue Service Mailstop 4950 1973 N. Rulon White Blvd., Ogden, UT 84201.
- Extension of time to file — confirm you follow the income tax return’s extension instructions for Form 8975.
Quick Facts
Downloads
After you file
- 1Retain the filed Form 8975 and all attached Schedule A(s) with your tax records — general filing practice
- 2Do not file Form 8975 separately from the income tax return; keep it attached to the return you submitted — Instructions p.1
- 3If an error is discovered, file an amended return following the amended return instructions and check the amended report box on Form 8975 — Instructions p.3
- 4When filing an amendment electronically, submit the amended return and Form 8975 electronically to ensure timely automatic exchange of information — Instructions p.2
Sources
- SRCInstructions p.1 — filing must be attached to the income tax return of the ultimate parent entity
- SRCInstructions p.1 — required for U.S. persons that are ultimate parent of a U.S. MNE group with annual revenue $850 million or more
- SRCInstructions p.2 — not required if annual revenue of the group for the immediately preceding reporting period was less than $850 million
- SRCInstructions p.2 — attach Form 8975 and Schedule A to the income tax return and file by the due date (including extensions)
- SRCInstructions p.2 — to request an extension, follow the income tax return extension instructions
- SRCInstructions p.3 — must attach at least one Schedule A for each tax jurisdiction, resulting in at least two schedules
- SRCInstructions p.3 — fiscally transparent U.S. entities reported on a Schedule A with tax jurisdiction code “X5”
- SRCInstructions p.4 — country code for United States is “US”; code for “stateless” is “X5”
- SRCInstructions p.3 — to amend, use amended return instructions and check the amended report box on Form 8975
- SRCInstructions p.2 — if filing electronically, follow the electronic filing instructions for the income tax return
Common confusion points
Do I need to file Form 8975 if my group revenue is $800 million?
I may think the $850 million threshold does not apply to me.
→ Verify that the annual group revenue for the preceding period is $850 million or more — Instructions p.2
Can I submit Form 8975 on its own, without my corporate tax return?
I am unsure whether separate filing is allowed.
→ Ensure Form 8975 and Schedule A are attached to the income tax return, not filed separately — Instructions p.1
How many Schedule A forms must I include?
I am unclear about the requirement per tax jurisdiction.
→ Attach at least one Schedule A for each tax jurisdiction; you will need at least two schedules (U.S. and another) — Instructions p.3
What tax‑jurisdiction code should I use for fiscally transparent U.S. entities?
I might use a standard country code instead of the special code.
→ Use the code “X5” for the “stateless” jurisdiction for those entities — Instructions p.4
Do I need to request a separate extension for Form 8975?
I think a separate Form 8975 extension exists.
→ Follow the extension instructions for the income tax return to which Form 8975 is attached — Instructions p.2
If my group only has U.S.-organized fiscally transparent entities, do I still need a U.S. Schedule A?
I may assume no Schedule A is required.
→ Report those entities on a “stateless” Schedule A (code X5); a Schedule A is still required — Instructions p.3
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 1120 – follow the amended return instructions and check the amended report box on Form 8975
Questions about IRS Form 8975
What is IRS Form 8975 used for?
Form 8975 tells the IRS about the money and employees of each country where a U.S. multinational group operates. It must be filed by the ultimate parent company each year. The data help the government see where profits are earned worldwide.
Who must file IRS Form 8975?
The ultimate parent entity of a U.S. multinational enterprise group whose annual revenue equals $850 million or more must file IRS Form 8975.
What information does IRS Form 8975 require?
The form gathers the filer’s identifying details in Part I and, on Schedule A, aggregates revenues (line 1a) and employee counts for each tax jurisdiction, including “stateless” U.S. entities.
When is IRS Form 8975 due?
Form 8975 is due by the due date (including extensions) for the income tax return to which it is attached.
Where do I file IRS Form 8975?
Most filers submit Form 8975 electronically with their tax return. Filers of Forms 1120‑REIT, 1120‑C, 1120‑L, 1120‑PC, 1120‑RIC (as parents) and Form 1041 that cannot e‑file must mail a copy of page 1 to the IRS using the mailing address for the applicable paper return.
How do I complete IRS Form 8975?
Attach Form 8975 and all required Schedule A forms to the applicable income‑tax return. Complete Part I with the filer’s legal name and reporting role code. Use Schedule A to report each jurisdiction’s aggregate revenue on line 1a and employee numbers, and list constituent entities. File electronically when possible; otherwise mail page 1 of Form 8975 to the IRS.
What happens if IRS Form 8975 is filed incorrectly?
If a required Schedule A for fiscally transparent U.S. entities is missing, the Form 8975 has not been completed properly.
Do I need to file Form 8975 if my group revenue is $800 million?
I may think the $850 million threshold does not apply to me. Verify that the annual group revenue for the preceding period is $850 million or more — Instructions p.2
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