Form 5471 Substantial Compliance: What Does It Mean and Why Is …
https://www.thetaxadviser.com/issues/2016/jun/form-5471-substantial-compliance.html
WebJun 1, 2016 · SUMMARY. Sec. 6038 requires certain U.S. persons who are officers, directors, or shareholders in certain foreign corporations to file Form 5471, Information Return of U.S. Persons With Respect to Certain Foreign Corporations ,with their tax returns. A person required to file Form 5471 who fails to file the form or files a late or incomplete ...
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