4626 Sch. A

Pro-Rata Share of Adjusted Net Income or Loss of CFCs Described in Section 56A(c)(3)

Agency
IRS
Revision
December 2024
Fillable fields
283
Pages
1
Official source
IRS form page
Checked
October 21, 2026
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Page 1 of form 4626 Sch. A

Schedule A (Form 4626): Pro-Rata Share of Adjusted Net Income or Loss of CFCs

Schedule A (Form 4626), Pro-Rata Share of Adjusted Net Income or Loss of CFCs Described in Section 56A(c)(3), is a one-page table that the form says to attach to Form 4626 (Alternative Minimum Tax, Corporations). It asks for the name and employer identification number (EIN) of the corporation and the tax year end, then lists controlled foreign corporations (CFCs) one per row.

For each CFC the table has columns for its name, its EIN or reference ID number, its country of incorporation as a country code, its current year net income or loss, the section 56A(c)(3) adjustments, the combination of those two amounts, and the pro-rata share of adjusted net income or loss of the CFC described in section 56A(c)(3). Columns (g) and (h) are reserved for future use. There are 30 numbered rows and a total on line 31.

This page has the December 2024 edition. The form points to www.irs.gov/Form4626 for instructions and the latest information. The PDF can be filled out free in the browser on this page and downloaded without an account.

What's on Schedule A (Form 4626)

Header

Name of corporation, employer identification number (EIN) and the date for tax year ended.

Columns (a) to (c): the CFC

Name of controlled foreign corporation (CFC), EIN or reference ID number of the CFC, and country of incorporation, entered as a country code.

Columns (d) to (f): income and adjustments

Column (d) is the CFC current year net income or (loss), column (e) the section 56A(c)(3) adjustments, both in U.S. dollars, and column (f) combines column (d) and column (e).

Columns (g) and (h)

Both columns are labeled "Reserved for future use."

Column (i) and line 31

Column (i) is the pro-rata share of adjusted net income or (loss) of the CFC described in section 56A(c)(3), in U.S. dollars. Line 31 is the total.

How to fill out Schedule A (Form 4626)

  1. 1

    Fill in the header

    Enter the tax year end, the name of the corporation and its EIN.

  2. 2

    Identify each CFC

    Use one numbered row per CFC. Enter its name in column (a), its EIN or reference ID number in column (b) and its country of incorporation as a country code in column (c).

  3. 3

    Enter income and adjustments

    Enter the CFC current year net income or (loss) in column (d) and the section 56A(c)(3) adjustments in column (e), both in U.S. dollars.

  4. 4

    Combine in column (f)

    The column heading says to combine column (d) and column (e). Leave columns (g) and (h), which are reserved for future use, empty.

  5. 5

    Enter the pro-rata share and total

    Enter each CFC's pro-rata share of adjusted net income or (loss) described in section 56A(c)(3) in column (i), then the total on line 31.

The schedule's own text is short and it points to the Instructions for Form 4626 at www.irs.gov/Form4626. The steps below follow what the form prints.

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Where it goes and where to find the instructions

Attach to Form 4626

The schedule says "Attach to Form 4626." It is not filed on its own.

Instructions

The form says to go to www.irs.gov/Form4626 for instructions and the latest information. Its Privacy Act and Paperwork Reduction Act Notice is in the Instructions for Form 4626.

Amounts in U.S. dollars

Columns (d), (e) and (i) are labeled "in U.S. dollars."

Edition

The form prints December 2024 and, in the footer, Schedule A (Form 4626) (12-2024).

Related forms

Who completes Schedule A (Form 4626)?

  • Corporations filing Form 4626

    The header asks for the name of corporation and its EIN, and the form says "Attach to Form 4626."

  • Corporations with CFCs to report

    Each row is for one controlled foreign corporation (CFC), with its name, EIN or reference ID number and country of incorporation.

  • Up to 30 CFCs on the page

    The table has numbered rows 1 through 30, followed by a total on line 31.

  • Not a standalone return

    The schedule carries no signature line and no mailing address. It goes to the IRS attached to Form 4626.

The schedule asks for the name of a corporation and says to attach it to Form 4626, so it is completed by a corporation as part of that form, not by an individual.

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Questions about Form 4626 Sch. A

Is Schedule A (Form 4626) filed by itself?

No. The form says to attach it to Form 4626.

What does CFC mean on this schedule?

Column (a) spells it out as controlled foreign corporation (CFC). Each row reports one CFC.

What goes in columns (g) and (h)?

Nothing for now. The form labels both columns "Reserved for future use."

How many CFCs fit on one schedule?

The table has 30 numbered rows, followed by the total on line 31.

Where are the line instructions?

The form says to go to www.irs.gov/Form4626 for instructions and the latest information.