Form 8858 Preparation
Includes Example of Prepared Form 8858 - Recorded 8/28/25
This course examines situations that require the filing of Form 8858, Information Return of U.S. Persons With Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs), and the practical aspects of completing the form. The discussion will include the definitions of foreign branches, foreign disregarded entities, qualified business units (QBUs), potential penalties, and a comprehensive example showing how to prepare the various schedules on Form 8858.
Learning Objectives
- Identify when Form 8858 is required to be filed.
- Compare and contrast a foreign branch and a foreign disregarded entity.
- Describe what is a qualified business unit (QBU).
- Summarize the reporting required for foreign-owned single-member limited liability companies (SMLLCs).
Education Information
IRS Program Number: NMVBP-T-00304-25-S
Credit hours: 2 NASBA CPE / 2 IRS CE
Prerequisite: Introductory knowledge of international taxation principles
Advanced Preparation: None
Program Level: Intermediate
Delivery Method: QAS Self-Study (NASBA); On-Demand (IRS)
Field of Study: Taxes (NASBA); Federal Tax Topics/Federal Tax Related Matters (IRS)
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Course expires one year after purchase.
Instructor: Mary Beth Lougen, EA, USTCP Click here to learn more about the instructor.
Refund Policy
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