Many foreign owners of U.S. disregarded entities (and their U.S. tax preparers) soon will have to contend with new reporting requirements going into effect for tax years beginning on or after Jan. 1, 2017 and ending on or after Dec. 13, 2017. Internal Revenue Service Form 5472, “Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business,” has until now applied only to U.S. corporations with foreign owners and foreign
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