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Form 8975-SA: 8975 (Schedule A)
IRS Form 8975 is Schedule A, which reports tax jurisdiction and constituent entity information for multinational enterprise groups to the Department of the Treasury Internal Revenue Service. All financial amounts must be stated in U.S. dollars.
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IRS Form 8975-SA - 8975 (Schedule A)
IRS Form 8975 is Schedule A, which reports tax jurisdiction and constituent entity information for multinational enterprise groups to the Department of the Treasury Internal Revenue Service. All financial amounts must be stated in U.S. dollars.
Risk Radar
Scan points- 1Ensure all financial amounts reported on Form 8975 are stated precisely in U.S. dollars.
- 2Filing without completing a separate Schedule A (Form 8975) for every tax jurisdiction of the group.
- 3Stating financial amounts in any currency other than U.S. dollars on Form 8975.
- 4Omitting required information for an entity's main business activities in Part II.
- 5Failing to list the Tax Jurisdiction of organization or incorporation if it differs from residence.
Plain English
This form allows a group of related companies operating in different countries (a multinational enterprise) to report its overall tax details to the IRS. It provides specific information about each company within the group, such as how much money it made and what business it conducts. This helps the IRS track global business activities for accurate tax assessment.
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 needs to report tax jurisdiction and constituent entity information to the Department of the Treasury Internal Revenue Service.
- Do not use Form 8975 (Schedule A) if you are only reporting general corporate income tax information without detailing specific jurisdictions or entities.
- Check Schedule A (Form 8975) instead when providing this specific type of multinational group data.
Form selector
Use this form or another form?
Reporting a single jurisdiction's financials
This form details the entity-level financial breakdown for each tax jurisdiction.
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Detailing specific business activities
You must use an Activity code and potentially describe the activity if 'Other' is selected.
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Providing additional narrative details
This section allows for any supplementary information related to Parts I or II that doesn't fit elsewhere.
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Deadline or filing window
The filing period begins and ends based on dates entered by the filer on Form 8975. There is no specific deadline date mentioned, but the form must cover the designated reporting period to be filed correctly.
Checklist
What you need before filling it out
Part I: Tax Jurisdiction Information
All financial figures, entity name, and EIN · Part I
Part II: Constituent Entity Role
The specific role of the entity within the tax jurisdiction (e.g., parent, subsidiary) · Part II
Main Business Activities
Activity code and description (if applicable) · Part II / Part II continuation
Part I: Income Tax Paid
The amount of income tax paid on a cash basis for the jurisdiction · Part I
Part II: TIN
The Taxpayer Identification Number for each constituent entity · Part II / Part II continuation
Overall Form Requirement
A separate Schedule A (Form 8975) must be completed for each tax jurisdiction of the multinational enterprise group. · General Instructions
Before you submit
- 1Ensure a separate Schedule A (Form 8975) is completed for every tax jurisdiction belonging to the multinational enterprise group.
- 2Confirm that all financial amounts reported in Part I are stated in U.S. dollars.
- 3Verify that Part II lists every constituent entity resident in the specific tax jurisdiction being reported on.
- 4Check that an Activity code has been entered for each listed constituent entity's main business activities, or a description is provided if 'Other' was selected.
- 5Confirm the correct Tax jurisdiction of organization or incorporation is listed for each entity (especially if it differs from its residence).
- 6Review Part I to ensure fields 1 through 8 are completed for every tax jurisdiction included in the filing.
- 7If applicable, complete any additional information required in Part III.
How to file this form
- 1Complete Part I by filling in the Name of the reporting entity, EIN, and all financial details (Revenues through Tangible assets) for each tax jurisdiction.
- 2Complete Part II by listing every constituent entity resident in that jurisdiction, providing its role, TIN, and business activities.
- 3Fill out Part III to enter any supplementary additional information related to the data reported in Parts I or II.
- 4Sign and date the form (signature location is implied on Form p.1) before mailing it to the Internal Revenue Service.
Known limitations
- 1A separate Schedule A (Form 8975) must be completed for each tax jurisdiction of a multinational enterprise group.
- 2All financial amounts reported on Form 8975 must be stated in U.S. dollars.
- 3The form requires reporting information for the reporting period beginning and ending dates, which are left blank on the provided source excerpt.
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->The current edition is Revision 12/2020, and instructions direct users to www.irs.gov/Form8975 for the latest information.
What changed or needs a fresh check
- Edition date — confirm the revision reads 12/20
- Form Number — confirm it is 8975 (Schedule A)
- Tax Jurisdiction Requirement — confirm a separate Schedule A (Form 8975) is completed for each tax jurisdiction of the multinational enterprise group.
- Financial Currency — confirm all financial amounts are stated in U.S. dollars
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Schedule A (Form 8975).
- 2Confirm that the revision date reads December 2020 on the form.
- 3Ensure the reporting period beginning and ending dates are filled out correctly.
- 4Verify that all financial amounts listed in Part I are stated in U.S. dollars.
Sources
- SRCInstructions p.1 — A separate Schedule A (Form 8975) is to be completed for each tax jurisdiction of the multinational enterprise group.
- SRCInstructions p.1 — All financial amounts must be stated in U.S. dollars.
- SRCInstructions p.1 — Part I covers Tax Jurisdiction Information, including Revenues, Profit (loss) before income tax, and Stated capital.
- SRCInstructions p.1 — Part II covers Constituent Entity Information for entities resident in the tax jurisdiction.
- SRCInstructions p.2 — Part III allows entry of any additional information related to the details reported in Part I and II.
- SRCNot stated in the official source — verify on the agency site (Specific filing deadline or penalty amount)
- SRCNot stated in the official source — verify on the agency site (How long to retain)
Common confusion points
What if my entity is not a multinational enterprise group?
Confusion
A separate Schedule A (Form 8975) must be completed for each tax jurisdiction of the multinational enterprise group.
→ Confirm you are filing under an MNE group structure.
Where do I put the financial amounts on Form 8975?
Confusion
All financial amounts must be stated in U.S. dollars.
→ Ensure all figures listed in Part I (Revenues, Profit/loss, etc.) are denominated in USD.
If my entity is a constituent entity, what do the different roles mean?
Confusion
The source lists 'Entity role' but does not define specific roles; review instructions for definitions.
→ Check the official IRS instructions to see if your entity fits one of the listed roles.
Does Part I cover all financial data needed?
Confusion
Part I covers 8 items (Revenues through Tangible assets), but Part II continues this detail via constituent entities.
→ Review both Part I and Part II sections to ensure all required financials are reported.
What if my organization's tax jurisdiction is different from where it resides?
Confusion
Field #4 in Part II allows for a difference between the 'tax jurisdiction of organization or incorporation' and the 'tax jurisdiction of residence'.
→ If these two locations differ, report both clearly on Form 8975.
Workflow map
Related forms and next steps
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⚠ If something goes wrong
- Go to www.irs.gov/Form8975 for instructions and the latest information.
Questions about IRS Form 8975-SA
What is IRS Form 8975-SA used for?
This form allows a group of related companies operating in different countries (a multinational enterprise) to report its overall tax details to the IRS. It provides specific information about each company within the group, such as how much money it made and what business it conducts. This helps the IRS track global business activities for accurate tax assessment.
Who must file IRS Form 8975-SA?
A multinational enterprise group must complete Schedule A (Form 8975) for each of its separate tax jurisdictions. The form is required to report information regarding the group's overall operations and its individual constituent entities.
What information does IRS Form 8975-SA require?
Part I collects general Tax Jurisdiction Information, including revenues, profit before income tax, and total assets. Part II details Constituent Entity Information for residents in that jurisdiction, listing their role, TIN, and main business activities.
When is IRS Form 8975-SA due?
The form must be completed for a reporting period beginning on the date specified on Form 8975, ending on the date specified on Form 8975. The source does not state a specific filing deadline beyond covering the designated reporting period.
Where do I file IRS Form 8975-SA?
Instructions are available at www.irs.gov/Form8975 for submission guidelines. A separate service center address is not provided in the excerpt, but instructions govern routing.
How do I complete IRS Form 8975-SA?
The filer must first fill out Part I with overall group data for each tax jurisdiction. Next, they complete Part II by listing each resident constituent entity along with its role and TIN. Any extra details are added in Part III before signing the form.
What happens if IRS Form 8975-SA is filed incorrectly?
While the source does not specify a penalty amount, completing Form 8975 incorrectly means failing to provide accurate tax jurisdiction and constituent entity information to the IRS.
Confusion — what should I check?
A separate Schedule A (Form 8975) must be completed for each tax jurisdiction of the multinational enterprise group. Confirm you are filing under an MNE group structure.
Source transparency
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