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TREAS/IRS RIN: 1545-BK00 Publication ID: Fall 2014 
Title: Requirements for Taxpayers Filing Form 5472 
Abstract: This regulation finalizes the temporary regulations that had removed the requirement that taxpayers filing form 5472 (Information Return of a 25 Percent Foreign-Owned U.S. Corporation or a foreign Corporation Engaged in a U.S. Trade or Business) must file a duplicate Form 5472 with the Philadelphia Service Center. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.6038A-1(n)(2)    26 CFR 1.6038A-2(d)    26 CFR 1.6038A-2(e)   
Legal Authority: 26 USC 7805    26 USC 6038A   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/10/2011  76 FR 34019   
NPRM Comment Period End  09/08/2011    
Final Action Completed by TD 9667  06/06/2014  79 FR 32644   
Additional Information: REG-101352-11 Drafting attorney: Anand Desai (202) 927-9550 Reviewing attorney: Carol B. Tan (202) 317-3800 Treasury attorney: Brenda Zent (202) 622-6894 CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BK01 
Agency Contact:
Anand Desai
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6939
Fax:202 317-5480
Email: anand.desai@irscounsel.treas.gov