SCHEDULE M 

(Form 8858) 

(Rev. December 2012)

Department of the Treasury 

Internal Revenue Service 

Transactions Between Foreign Disregarded Entity of a 

Foreign Tax Owner and the Filer or Other Related Entities

▶ Attach to Form 8858. 

▶ Information about Schedule M (Form 8858) and its separate instructions is at www.irs.gov/form8858.

OMB No. 1545-1910

Name of person filing Form 8858 Identifying number

Name of foreign disregarded entity U.S. identifying number, if any Reference ID number (see instructions)

Name of tax owner U.S. identifying number, if any

Important: Complete a separate Schedule M for each foreign disregarded entity for which the tax owner is a controlled foreign 

corporation or controlled foreign partnership. Enter the totals for each type of transaction that occurred during the annual accounting 

period between the foreign disregarded entity and the persons listed in the applicable columns (b) through (f). All amounts must be 

stated in U.S. dollars translated from functional currency at the appropriate exchange rate for the foreign disregarded entity’s tax year 

(see instructions). 

Enter the relevant functional currency and the exchange rate used throughout this schedule ▶

Column Headings. This schedule contains two sets of column headings. Check the box that identifies the status of the tax owner and 

complete lines 1 through 19 with respect to the applicable set of column headings: 

Controlled Foreign Partnership 

(a) Transactions of 

 foreign disregarded 

 entity 

(b) U.S. person filing 

this return 

(c) Any domestic 

corporation or 

partnership 

controlling or 

controlled by the filer 

(d) Any foreign 

corporation or 

partnership 

controlling or 

controlled by the 

filer (other than the 

tax owner) 

(e) Any U.S. person 

 with a 10% or more 

direct interest in the 

controlled foreign 

partnership (other 

than the filer) 

Controlled Foreign Corporation 

(a) Transactions of 

foreign disregarded 

entity 

(b) U.S. person filing 

this return 

(c) Any domestic 

corporation or 

partnership controlled 

by the filer 

(d) Any foreign 

corporation or 

partnership controlled 

by the filer (other 

 than tax owner) 

(e) 10% or more U.S. 

shareholder of any 

corporation 

 controlling the tax 

owner 

(f) 10% or more U.S. 

shareholder, or other 

owner, of any entity 

controlling the tax 

owner 

 

1 Sales of inventory . . . .

2 Sales of property rights . .

3 Compensation received for 

certain services . . . .

4 Commissions received . .

5 Rents, royalties, and license 

fees received . . . . .

6 Dividends/Distributions received 

7 Interest received . . . .

8 Other . . . . . . .

9 Add lines 1 through 8 . . .

10 Purchases of inventory . .

11 Purchases of tangible property 

other than inventory . . .

12 Purchases of property rights . 

13 Compensation paid for certain 

services . . . . . .

14 Commissions paid . . .

15 Rents, royalties, and license 

fees paid . . . . . .

16 Interest paid . . . . .

17 Add lines 10 through 16 . .

18 Amounts borrowed (see 

instructions) . . . . .

19 Amounts loaned (see 

instructions) . . . . .

For Paperwork Reduction Act Notice, see the Instructions for Form 8858. Cat. No. 37387C Schedule M (Form 8858) (Rev. 12-2012)