Form 5471 is used used to satisfy the reporting requirements of sections 6038 and 6046, and the related regulations.
 
Who Must File
Generally, all U.S. persons described in Categories of Filers below must complete the schedules, statements, and/or other information requested in the chart, Filing Requirements for Categories of Filers , later. Read the information for each category carefully to determine which schedules, statements, and/or information apply.
Note.
 
When a schedule is required but all amounts are zero, the schedule should still be filed with one or more zero amounts. For schedules that are completed by category (that is, Schedules E, I-1, J, P, and Q), inclusion of a single instance of that schedule for any separate category will meet the requirement.
If the filer is described in more than one filing category, do not duplicate information. However, complete all items that apply. For example, if you are the sole owner of a CFC (that is, you are described in Categories 4 and 5a), complete all six pages of Form 5471 and separate Schedules E, G-1, H, I-1, J, M, P, Q, and R.
Note.
 
Complete a separate Form 5471 and all applicable schedules for each applicable foreign corporation.