International Tax Lunch: Foreign Owners Of Domestic Corporations And Preparing Form 5472

Course Details


Friday, March 13, 2020

9:00am – 10:00am
(Registration: 8:30am)

Field of Study


Course Number


CPE Credit

1 hour CPE credit

Level of Knowledge



CalCPA Education Foundation




Foreign owners of domestic corporations and foreign corporations engaged in a U.S. trade or business may have to file Form 5472. Complex attribution rules mean that identifying the reporting requirements can be a difficult task. Learn how to identify when a Form 5472 is required, what types of attribution rules may apply and some of the major issues that need to be reported on Form 5472.


  • Form 5472
  • Attribution rules
  • Engaged in a U.S. trade or business
  • US owner of foreign corporation


  • Identify the Form 5472 filing requirements.
  • Recognize what attribution rules apply and common situations in which Form 5472 is required because of attribution rules.
  • Apply attribution rule concepts to prepare Form 5472.
  • Recognize when a foreign corporation is engaged in a U.S. trade or business.

Designed For

Lawyers and CPAs.

Registration for this course has passed.

Course Pricing

Member Fee

Applicable if you are a HSCPA member in good standing.

Non-Member Fee

Applicable if you are not a HSCPA member.

Your Price $50.00

CPE Choice

Learn more about CPE Choice.
This course does not qualify for CPE Choice.

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