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Form 8975-SA: 8975 (Schedule A)
Department of the Treasury Internal Revenue Service Form 8975 is the Schedule A used to report tax jurisdiction and constituent entity information for a multinational enterprise group. A separate Schedule A must be completed for each tax jurisdiction of the group.
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IRS Form 8975-SA - 8975 (Schedule A)
Department of the Treasury Internal Revenue Service Form 8975 is the Schedule A used to report tax jurisdiction and constituent entity information for a multinational enterprise group. A separate Schedule A must be completed for each tax jurisdiction of the group.
Risk Radar
Scan points- 1Failing to submit a separate Schedule A for each tax jurisdiction of the multinational enterprise group.
- 2Omitting a separate Schedule A for a tax jurisdiction of the multinational enterprise group.
- 3Leaving any of the eight financial fields in Part I (e.g., revenues, profit before tax) blank.
- 4Failing to list every constituent entity resident in the tax jurisdiction in Part II.
- 5Not providing the entity role or TIN for a constituent entity in Part II.
Plain English
Form 8975 collects data about each tax jurisdiction where a multinational enterprise operates and the entities that reside there. It gathers financial totals for the jurisdiction and details about each constituent entity, such as its role and business activity. The information helps the IRS understand the structure and tax position of the multinational group.
Submission Date
- Filing date: 2020-12-18 22:10:54
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Glossary Terms
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What this form is for
- Use this form when a multinational enterprise group must report tax jurisdiction and constituent entity information for each tax jurisdiction.
- Do not use it when reporting individual taxpayer information or domestic entities that are not part of a multinational enterprise group.
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Use this form or another form?
Reporting tax jurisdiction for a multinational enterprise group
Required to report jurisdiction-level financial data and entity details
✓ Verify that the reporting period and tax jurisdiction are correctly entered
Providing constituent entity information within a tax jurisdiction
Captures entity role, TIN, and business activities for each entity
✓ Ensure each entity is listed on a separate Schedule A
Adding supplemental details not covered in Part I or II
Use Part III to enter additional information related to reported data
✓ Confirm that all extra information is relevant and concise
Deadline or filing window
Not stated in the official source
Checklist
What you need before filling it out
Part I – Tax jurisdiction revenues
Financial statements for the jurisdiction · Usually found in Part I of Schedule A
Part I – Profit (loss) before income tax
Income statement for the jurisdiction · Usually found in Part I of Schedule A
Part II – Constituent entity TIN
Entity's Taxpayer Identification Number · Usually found in Part II of Schedule A
Part II – Main business activity code
NAICS activity code for the entity · Usually found in Part II of Schedule A
Part III – Additional information
Narrative description of any extra details · Usually entered in Part III of Schedule A
Before you submit
- 1Enter the reporting period beginning date
- 2Enter the reporting period ending date
- 3Enter the name of the reporting entity
- 4Enter the EIN of the reporting entity
- 5Complete all financial fields in Part I using U.S. dollars
- 6List each constituent entity in Part II with role, TIN, and jurisdiction
- 7Provide activity codes (and descriptions if "Other") in Part II
- 8Enter any additional details in Part III if applicable
- 9Verify the revision date reads December 2020
How to file this form
- 1Gather all financial statements and entity details for each tax jurisdiction and retain supporting documents as proof of filing
- 2Complete Part I with jurisdiction revenues, profit (loss), taxes paid, capital, earnings, employees, and tangible assets, then retain a copy as proof of filing
- 3Complete Part II by listing each constituent entity, its role, TIN, jurisdiction of incorporation, and main business activity codes, then retain a copy as proof of filing
- 4Enter any extra narrative in Part III if needed, then retain a copy as proof of filing
- 5Review the entire Schedule A for completeness and accuracy, then retain a copy as proof of filing
- 6Sign the form if a signature line is present, then retain a copy as proof of filing
- 7Submit the completed Schedule A to the IRS as instructed and keep a filed copy for your records as proof of filing
Known limitations
- 1Edition date reads December 2020; verify whether a newer revision exists before filing, as updates often occur after several years.
- 2Fee information is not stated in the official source; check the IRS website or instructions for any required payment before submission.
- 3Mailing address is not stated in the official source; confirm the correct IRS address for Form 8975‑SA on the agency’s current filing guide.
- 4Signature requirement is not stated in the official source; ensure the reporting entity signs the form as required by IRS instructions.
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.
Almost done reviewing the fields?
Fillable formOpen in Editor->The form is the December 2020 revision (Rev. December 2020). The source directs filers to www.irs.gov/Form8975 for the latest information; no specific changes are listed in the source.
What changed or needs a fresh check
- Edition date — confirm the revision reads December 2020
- 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
- SRC[Form p.1] — A separate Schedule A (Form 8975) is to be completed for each tax jurisdiction of the multinational enterprise group.
- SRC[Form p.1] — All financial amounts must be stated in U.S. dollars.
- SRCNot stated in the official source — verify on the agency site
- SRCNot stated in the official source — verify on the agency site
- SRCNot stated in the official source — verify on the agency site
- SRCNot stated in the official source — verify on the agency site
Common confusion points
Do I need to file Schedule A for each tax jurisdiction?
The form states a separate Schedule A must be completed for each tax jurisdiction of the multinational enterprise group.
→ Verify you have a distinct Schedule A for every tax jurisdiction in the group.
What currency should I use for the financial amounts?
The form specifies all financial amounts must be stated in U.S. dollars.
→ Confirm all dollar figures are entered in U.S. dollars.
Where do I enter the reporting period dates?
The form shows placeholders for “For reporting period beginning , 20 , and ending , 20” indicating dates are required.
→ Fill in the month, day, and year for the beginning and ending of the reporting period.
How do I report tangible assets that are unrelated vs. related parties?
The form lists tangible assets other than cash and cash equivalents with sub‑fields (a) Unrelated party, (b) Related party, (c) Total.
→ Separate the amounts into the unrelated, related, and total columns as instructed.
What information is required for each constituent entity?
The form provides columns for constituent entity residence, entity role, TIN, tax jurisdiction of organization if different, and main business activities (activity code and description if Other).
→ Complete all five columns for each entity listed.
Is there a section for additional comments?
The form includes Part III Additional Information for entering any additional information related to Part I and II.
→ Use Part III to provide any extra details not captured elsewhere.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8975 – file an amended Schedule A to correct errors
Questions about IRS Form 8975-SA
What is IRS Form 8975-SA used for?
Form 8975 collects data about each tax jurisdiction where a multinational enterprise operates and the entities that reside there. It gathers financial totals for the jurisdiction and details about each constituent entity, such as its role and business activity. The information helps the IRS understand the structure and tax position of the multinational group.
Who must file IRS Form 8975-SA?
The reporting entity of a multinational enterprise group must file Form 8975.
What information does IRS Form 8975-SA require?
Part I records tax‑jurisdiction financial data, including revenues, profit before tax, taxes paid, capital, earnings, employees, and tangible assets. Part II lists each constituent entity with its role, TIN, jurisdiction of organization, and main business activity codes.
How do I complete IRS Form 8975-SA?
First, complete Part I with the eight required financial figures for the reporting period. Next, fill Part II for every constituent entity, providing its role, TIN, jurisdiction, and business activity code or description. If needed, add any extra details in Part III. Review all entries for completeness before submitting the form.
Do I need to file Schedule A for each tax jurisdiction?
The form states a separate Schedule A must be completed for each tax jurisdiction of the multinational enterprise group. Verify you have a distinct Schedule A for every tax jurisdiction in the group.
What currency should I use for the financial amounts?
The form specifies all financial amounts must be stated in U.S. dollars. Confirm all dollar figures are entered in U.S. dollars.
Where do I enter the reporting period dates?
The form shows placeholders for “For reporting period beginning , 20 , and ending , 20” indicating dates are required. Fill in the month, day, and year for the beginning and ending of the reporting period.
How do I report tangible assets that are unrelated vs. related parties?
The form lists tangible assets other than cash and cash equivalents with sub‑fields (a) Unrelated party, (b) Related party, (c) Total. Separate the amounts into the unrelated, related, and total columns as instructed.
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