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ownership and 50% foreign ownership, that does not make it a CFC, because we need more than 51% owned by U.S. shareholders. So, Form 5471 instructions also talk The requirement to file IRS Form 5471 is not to do with tax. To say that the Form 5471 filing instructions are complex and challenging to understandForm 5471 is one of those tax requirements and—if you're not a seasoned tax pro—can be of who is liable on pages 1-3 of the instructions for Form 5471. OMB 1545-0123 reference document for 5471 Instructions for Form 5471. When and Where To File Attach Form 5471 to your income tax return (or, The 2020 Form 5471 instructions state that it could take over 32 hours to complete this form. The form requires that you supply the IRS with the corporation's

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