﻿<Page 1>

Department of the Treasury
Internal Revenue Service
OMB No. 1545-0123

SCHEDULE M (Form 5471)
(Rev. December 2021)
Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons

• Attach to Form 5471.
• Go to www.irs.gov/Form5471 for instructions and the latest information.

Name of person filing Form 5471 ----
Identifying number ----
Name of foreign corporation ----
EIN (if any) ----
Reference ID number (see instructions) ----

Important: Complete a separate Schedule M for each controlled foreign corporation. Enter the totals for each type of transaction that occurred during the annual accounting period between the foreign corporation and the persons listed in columns (b) through (f). All amounts must be stated in U.S. dollars translated from functional currency at the average exchange rate for the foreign corporation's tax year. See instructions.

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

1 
(a) Transactions of foreign corporation Sales of stock in trade (inventory).
(b) U.S. person filing this return ----
(c) Any domestic corporation or partnership controlled by U.S. person filing this return ----
(d) Any other foreign corporation or partnership controlled by U.S. person filing this return ----
(e) 10% or more U.S. shareholder of controlled foreign corporation (other than the U.S. person filing this return) ----
(f) 10% or more U.S. shareholder of any corporation controlling the foreign corporation ----
2 
(a) Transactions of foreign corporation Sales of tangible property other than stock in trade.
(b) U.S. person filing this return ----
(c) Any domestic corporation or partnership controlled by U.S. person filing this return ----
(d) Any other foreign corporation or partnership controlled by U.S. person filing this return ----
(e) 10% or more U.S. shareholder of controlled foreign corporation (other than the U.S. person filing this return) ----
(f) 10% or more U.S. shareholder of any corporation controlling the foreign corporation ----
3 
(a) Transactions of foreign corporation Sales of property rights (patents, trademarks, etc.)
(b) U.S. person filing this return ----
(c) Any domestic corporation or partnership controlled by U.S. person filing this return ----
(d) Any other foreign corporation or partnership controlled by U.S. person filing this return ----
(e) 10% or more U.S. shareholder of controlled foreign corporation (other than the U.S. person filing this return) ----
(f) 10% or more U.S. shareholder of any corporation controlling the foreign corporation ----
4 
(a) Transactions of foreign corporation Platform contribution transaction payments received
(b) U.S. person filing this return ----
(c) Any domestic corporation or partnership controlled by U.S. person filing this return ----
(d) Any other foreign corporation or partnership controlled by U.S. person filing this return ----
(e) 10% or more U.S. shareholder of controlled foreign corporation (other than the U.S. person filing this return) ----
(f) 10% or more U.S. shareholder of any corporation controlling the foreign corporation ----
5 
(a) Transactions of foreign corporation Cost sharing transaction payments received
(b) U.S. person filing this return ----
(c) Any domestic corporation or partnership controlled by U.S. person filing this return ----
(d) Any other foreign corporation or partnership controlled by U.S. person filing this return ----
(e) 10% or more U.S. shareholder of controlled foreign corporation (other than the U.S. person filing this return) ----
(f) 10% or more U.S. shareholder of any corporation controlling the foreign corporation ----
6 
(a) Transactions of foreign corporation Compensation received for technical, managerial, engineering, construction, or like services
(b) U.S. person filing this return ----
(c) Any domestic corporation or partnership controlled by U.S. person filing this return ----
(d) Any other foreign corporation or partnership controlled by U.S. person filing this return ----
(e) 10% or more U.S. shareholder of controlled foreign corporation (other than the U.S. person filing this return) ----
(f) 10% or more U.S. shareholder of any corporation controlling the foreign corporation ----
7 
(a) Transactions of foreign corporation Commissions received
(b) U.S. person filing this return ----
(c) Any domestic corporation or partnership controlled by U.S. person filing this return ----
(d) Any other foreign corporation or partnership controlled by U.S. person filing this return ----
(e) 10% or more U.S. shareholder of controlled foreign corporation (other than the U.S. person filing this return) ----
(f) 10% or more U.S. shareholder of any corporation controlling the foreign corporation ----
8 
(a) Transactions of foreign corporation Rents, royalties, and license fees received
(b) U.S. person filing this return ----
(c) Any domestic corporation or partnership controlled by U.S. person filing this return ----
(d) Any other foreign corporation or partnership controlled by U.S. person filing this return ----
(e) 10% or more U.S. shareholder of controlled foreign corporation (other than the U.S. person filing this return) ----
(f) 10% or more U.S. shareholder of any corporation controlling the foreign corporation ----
9 
(a) Transactions of foreign corporation Hybrid dividends received (see instructions)
(b) U.S. person filing this return ----
(c) Any domestic corporation or partnership controlled by U.S. person filing this return ----
(d) Any other foreign corporation or partnership controlled by U.S. person filing this return ----
(e) 10% or more U.S. shareholder of controlled foreign corporation (other than the U.S. person filing this return) ----
(f) 10% or more U.S. shareholder of any corporation controlling the foreign corporation ----
10 
(a) Transactions of foreign corporation Dividends received (exclude hybrid dividends, deemed distributions under subpart F, and distributions of previously taxed income)
(b) U.S. person filing this return ----
(c) Any domestic corporation or partnership controlled by U.S. person filing this return ----
(d) Any other foreign corporation or partnership controlled by U.S. person filing this return ----
(e) 10% or more U.S. shareholder of controlled foreign corporation (other than the U.S. person filing this return) ----
(f) 10% or more U.S. shareholder of any corporation controlling the foreign corporation ----
11 
(a) Transactions of foreign corporation Interest received
(b) U.S. person filing this return ----
(c) Any domestic corporation or partnership controlled by U.S. person filing this return ----
(d) Any other foreign corporation or partnership controlled by U.S. person filing this return ----
(e) 10% or more U.S. shareholder of controlled foreign corporation (other than the U.S. person filing this return) ----
(f) 10% or more U.S. shareholder of any corporation controlling the foreign corporation ----
12 
(a) Transactions of foreign corporation Premiums received for insurance or reinsurance
(b) U.S. person filing this return ----
(c) Any domestic corporation or partnership controlled by U.S. person filing this return ----
(d) Any other foreign corporation or partnership controlled by U.S. person filing this return ----
(e) 10% or more U.S. shareholder of controlled foreign corporation (other than the U.S. person filing this return) ----
(f) 10% or more U.S. shareholder of any corporation controlling the foreign corporation ----
13 
(a) Transactions of foreign corporation Loan guarantee fees received
(b) U.S. person filing this return ----
(c) Any domestic corporation or partnership controlled by U.S. person filing this return ----
(d) Any other foreign corporation or partnership controlled by U.S. person filing this return ----
(e) 10% or more U.S. shareholder of controlled foreign corporation (other than the U.S. person filing this return) ----
(f) 10% or more U.S. shareholder of any corporation controlling the foreign corporation ----
14 
(a) Transactions of foreign corporation Other amounts received (attach statement)
(b) U.S. person filing this return ----
(c) Any domestic corporation or partnership controlled by U.S. person filing this return ----
(d) Any other foreign corporation or partnership controlled by U.S. person filing this return ----
(e) 10% or more U.S. shareholder of controlled foreign corporation (other than the U.S. person filing this return) ----
(f) 10% or more U.S. shareholder of any corporation controlling the foreign corporation ----
15 
(a) Transactions of foreign corporation Add lines 1 through 14
(b) U.S. person filing this return ----
(c) Any domestic corporation or partnership controlled by U.S. person filing this return ----
(d) Any other foreign corporation or partnership controlled by U.S. person filing this return ----
(e) 10% or more U.S. shareholder of controlled foreign corporation (other than the U.S. person filing this return) ----
(f) 10% or more U.S. shareholder of any corporation controlling the foreign corporation ----
16 
(a) Transactions of foreign corporation Purchases of stock in trade (inventory)
(b) U.S. person filing this return ----
(c) Any domestic corporation or partnership controlled by U.S. person filing this return ----
(d) Any other foreign corporation or partnership controlled by U.S. person filing this return ----
(e) 10% or more U.S. shareholder of controlled foreign corporation (other than the U.S. person filing this return) ----
(f) 10% or more U.S. shareholder of any corporation controlling the foreign corporation ----
17 
(a) Transactions of foreign corporation Purchases of tangible property other than stock in trade
(b) U.S. person filing this return ----
(c) Any domestic corporation or partnership controlled by U.S. person filing this return ----
(d) Any other foreign corporation or partnership controlled by U.S. person filing this return ----
(e) 10% or more U.S. shareholder of controlled foreign corporation (other than the U.S. person filing this return) ----
(f) 10% or more U.S. shareholder of any corporation controlling the foreign corporation ----
18
(a) Transactions of foreign corporation Purchases of property rights (patents, trademarks, etc.)
(b) U.S. person filing this return ----
(c) Any domestic corporation or partnership controlled by U.S. person filing this return ----
(d) Any other foreign corporation or partnership controlled by U.S. person filing this return ----
(e) 10% or more U.S. shareholder of controlled foreign corporation (other than the U.S. person filing this return) ----
(f) 10% or more U.S. shareholder of any corporation controlling the foreign corporation ----
19 
(a) Transactions of foreign corporation Platform contribution transaction payments paid
(b) U.S. person filing this return ----
(c) Any domestic corporation or partnership controlled by U.S. person filing this return ----
(d) Any other foreign corporation or partnership controlled by U.S. person filing this return ----
(e) 10% or more U.S. shareholder of controlled foreign corporation (other than the U.S. person filing this return) ----
(f) 10% or more U.S. shareholder of any corporation controlling the foreign corporation ----
20 
(a) Transactions of foreign corporation Cost sharing transaction payments paid
(b) U.S. person filing this return ----
(c) Any domestic corporation or partnership controlled by U.S. person filing this return ----
(d) Any other foreign corporation or partnership controlled by U.S. person filing this return ----
(e) 10% or more U.S. shareholder of controlled foreign corporation (other than the U.S. person filing this return) ----
(f) 10% or more U.S. shareholder of any corporation controlling the foreign corporation ----
21 
(a) Transactions of foreign corporation Compensation paid for technical, managerial, engineering, construction, or like services
(b) U.S. person filing this return ----
(c) Any domestic corporation or partnership controlled by U.S. person filing this return ----
(d) Any other foreign corporation or partnership controlled by U.S. person filing this return ----
(e) 10% or more U.S. shareholder of controlled foreign corporation (other than the U.S. person filing this return) ----
(f) 10% or more U.S. shareholder of any corporation controlling the foreign corporation ----
22 
(a) Transactions of foreign corporation Commissions paid
(b) U.S. person filing this return ----
(c) Any domestic corporation or partnership controlled by U.S. person filing this return ----
(d) Any other foreign corporation or partnership controlled by U.S. person filing this return ----
(e) 10% or more U.S. shareholder of controlled foreign corporation (other than the U.S. person filing this return) ----
(f) 10% or more U.S. shareholder of any corporation controlling the foreign corporation ----
23 
(a) Transactions of foreign corporation Rents, royalties, and license fees paid
(b) U.S. person filing this return ----
(c) Any domestic corporation or partnership controlled by U.S. person filing this return ----
(d) Any other foreign corporation or partnership controlled by U.S. person filing this return ----
(e) 10% or more U.S. shareholder of controlled foreign corporation (other than the U.S. person filing this return) ----
(f) 10% or more U.S. shareholder of any corporation controlling the foreign corporation ----
24 
(a) Transactions of foreign corporation Hybrid dividends paid (see instructions)
(b) U.S. person filing this return ----
(c) Any domestic corporation or partnership controlled by U.S. person filing this return ----
(d) Any other foreign corporation or partnership controlled by U.S. person filing this return ----
(e) 10% or more U.S. shareholder of controlled foreign corporation (other than the U.S. person filing this return) ----
(f) 10% or more U.S. shareholder of any corporation controlling the foreign corporation ----
25 
(a) Transactions of foreign corporation Dividends paid (exclude hybrid dividends paid)
(b) U.S. person filing this return ----
(c) Any domestic corporation or partnership controlled by U.S. person filing this return ----
(d) Any other foreign corporation or partnership controlled by U.S. person filing this return ----
(e) 10% or more U.S. shareholder of controlled foreign corporation (other than the U.S. person filing this return) ----
(f) 10% or more U.S. shareholder of any corporation controlling the foreign corporation ----
26 
(a) Transactions of foreign corporation Interest paid
(b) U.S. person filing this return ----
(c) Any domestic corporation or partnership controlled by U.S. person filing this return ----
(d) Any other foreign corporation or partnership controlled by U.S. person filing this return ----
(e) 10% or more U.S. shareholder of controlled foreign corporation (other than the U.S. person filing this return) ----
(f) 10% or more U.S. shareholder of any corporation controlling the foreign corporation ----
27 
(a) Transactions of foreign corporation Premiums paid for insurance or reinsurance
(b) U.S. person filing this return ----
(c) Any domestic corporation or partnership controlled by U.S. person filing this return ----
(d) Any other foreign corporation or partnership controlled by U.S. person filing this return ----
(e) 10% or more U.S. shareholder of controlled foreign corporation (other than the U.S. person filing this return) ----
(f) 10% or more U.S. shareholder of any corporation controlling the foreign corporation ----
28 
(a) Transactions of foreign corporation Loan guarantee fees paid
(b) U.S. person filing this return ----
(c) Any domestic corporation or partnership controlled by U.S. person filing this return ----
(d) Any other foreign corporation or partnership controlled by U.S. person filing this return ----
(e) 10% or more U.S. shareholder of controlled foreign corporation (other than the U.S. person filing this return) ----
(f) 10% or more U.S. shareholder of any corporation controlling the foreign corporation ----
29 
(a) Transactions of foreign corporation Other amounts paid (attach statement)
(b) U.S. person filing this return ----
(c) Any domestic corporation or partnership controlled by U.S. person filing this return ----
(d) Any other foreign corporation or partnership controlled by U.S. person filing this return ----
(e) 10% or more U.S. shareholder of controlled foreign corporation (other than the U.S. person filing this return) ----
(f) 10% or more U.S. shareholder of any corporation controlling the foreign corporation ----
30 
(a) Transactions of foreign corporation Add lines 16 through 29
(b) U.S. person filing this return ----
(c) Any domestic corporation or partnership controlled by U.S. person filing this return ----
(d) Any other foreign corporation or partnership controlled by U.S. person filing this return ----
(e) 10% or more U.S. shareholder of controlled foreign corporation (other than the U.S. person filing this return) ----
(f) 10% or more U.S. shareholder of any corporation controlling the foreign corporation ----
For Paperwork Reduction Act Notice, see the Instructions for Form 5471.
Cat. No. 49963O
Schedule M (Form 5471) (Rev. 12-2021)

<Page 2>

Schedule M (Form 5471) (Rev. 12-2021)
Page 2

Name of person filing Form 5471 ----
Identifying number ----
31
(a) Transactions of foreign corporation Accounts Payable
(b) U.S. person filing this return
(c) Any domestic corporation or partnership controlled by U.S. person filing this return
(d) Any other foreign corporation or partnership controlled by U.S. person filing this return
(e) 10% or more U.S. shareholder of controlled foreign corporation (other than the U.S. person filing this return)
(f) 10% or more U.S. shareholder of any corporation controlling the foreign corporation
32
(a) Transactions of foreign corporation Amounts borrowed (enter the maximum loan balance during the year)-see instructions
(b) U.S. person filing this return
(c) Any domestic corporation or partnership controlled by U.S. person filing this return
(d) Any other foreign corporation or partnership controlled by U.S. person filing this return
(e) 10% or more U.S. shareholder of controlled foreign corporation (other than the U.S. person filing this return)
(f) 10% or more U.S. shareholder of any corporation controlling the foreign corporation
33
(a) Transactions of foreign corporation Accounts Receivable
(b) U.S. person filing this return
(c) Any domestic corporation or partnership controlled by U.S. person filing this return
(d) Any other foreign corporation or partnership controlled by U.S. person filing this return
(e) 10% or more U.S. shareholder of controlled foreign corporation (other than the U.S. person filing this return)
(f) 10% or more U.S. shareholder of any corporation controlling the foreign corporation
34
(a) Transactions of foreign corporation Amounts loaned (enter the maximum loan balance during the year)-see instructions
(b) U.S. person filing this return
(c) Any domestic corporation or partnership controlled by U.S. person filing this return
(d) Any other foreign corporation or partnership controlled by U.S. person filing this return
(e) 10% or more U.S. shareholder of controlled foreign corporation (other than the U.S. person filing this return)
(f) 10% or more U.S. shareholder of any corporation controlling the foreign corporation

Schedule M (Form 5471) (Rev. 12-2021)
   