{"abstract":"This document contains proposed regulations concerning the manner of filing Form 5472, \"Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business.\" The proposed regulations would remove a current provision for timely filing of Form 5472 separately from an income tax return that is untimely filed. As a result, Form 5472 would be required to be filed in all cases only with the filer's income tax return for the taxable year by the due date (including extensions) of that return. The proposed regulations affect certain 25-percent foreign-owned domestic corporations and certain foreign corporations that are engaged in a trade or business in the United States that are required to file Form 5472. Regulations finalizing the temporary provisions of TD 9529 (76 FR 33997, 2011-30 IRB 57), also about requirements for taxpayers filing Form 5472, will be published in the same issue of the Federal Register as these proposed regulations.","action":"Notice of proposed rulemaking.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2014/06/06/2014-13254.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"79 FR 32687","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Written or electronic comments and requests for a public hearing must be received by August 5, 2014.","disposition_notes":null,"docket_ids":["REG-114942-14","1545-BM08"],"dockets":[],"document_number":"2014-13254","effective_on":null,"end_page":32689,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2014/06/06/2014-13254.xml","html_url":"https://www.federalregister.gov/documents/2014/06/06/2014-13254/filing-of-form-5472","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2014-13254?publication_date=2014-06-06","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2014-06-06/2014-13254/mods.xml","not_received_for_publication":null,"page_length":3,"page_views":{"count":605,"last_updated":"2026-04-05 00:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2014-06-06/pdf/2014-13254.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2014-13254.pdf?1401972581","publication_date":"2014-06-06","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2014/06/06/2014-13254.txt","regulation_id_number_info":{},"regulation_id_numbers":[],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BM08/manner-of-filing-form-5472","title":"Manner of Filing Form 5472"},"comments_count":2,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2014-0017","supporting_documents_count":0,"docket_id":"IRS-2014-0017","document_id":"IRS-2014-0017-0001","regulation_id_number":"1545-BM08","title":"Filing of Forms","checked_regulationsdotgov_at":"2022-02-17T04:30:04Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":32687,"subtype":null,"title":"Filing of Form 5472","toc_doc":"Filing of Forms","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":79}