8975 Sch. A

Tax Jurisdiction and Constituent Entity Information

Agency
IRS
Revision
Rev. December 2020
Fillable fields
187
Pages
2
Official source
IRS form page
Checked
October 21, 2026
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Page 1 of form 8975 Sch. A

Schedule A (Form 8975): Tax Jurisdiction and Constituent Entity Information

Schedule A (Form 8975) is part of the IRS country-by-country report. The instructions say Form 8975 and Schedules A (Form 8975) are used to annually report certain information about the filer's U.S. multinational enterprise (U.S. MNE) group on a country-by-country basis.

The schedule says a separate Schedule A is completed for each tax jurisdiction of the multinational enterprise group. Part I gives the jurisdiction's aggregate financial and employee figures, stated in U.S. dollars. Part II lists each constituent entity resident in that jurisdiction, with its role, TIN, place of organization and main business activities. Part III holds additional information, such as the sources of data used.

The filer is the ultimate parent entity of the group, not an individual. The schedule is attached to Form 8975, which goes with the parent's income tax return. You can fill out Schedule A (Form 8975) free in your browser on this page and download it without an account.

Top of page 1 of Schedule A (Form 8975): Tax Jurisdiction and Constituent Entity Information, as printed by IRS

What's on Schedule A (Form 8975)

Heading

The reporting period beginning and ending dates, the name of the reporting entity and its EIN.

Part I: tax jurisdiction

The two-letter code for the tax jurisdiction the schedule covers. The instructions say this field is mandatory.

Part I, columns 1 to 4

Revenues split into unrelated party, related party and total, then profit (loss) before income tax, income tax paid on a cash basis, and income tax accrued for the current year.

Part I, columns 5 to 8

Stated capital, accumulated earnings, number of employees, and tangible assets other than cash and cash equivalents.

Part II: constituent entities

One row per constituent entity resident in the jurisdiction: name, entity role, TIN, jurisdiction of organization if different, and main business activity codes, continued on page 2.

Part III: Additional Information

Space for any additional information related to Parts I and II, on page 2.

How to fill out Schedule A (Form 8975)

  1. 1

    Heading

    Enter the reporting period, the name and the EIN. The instructions say these should match the information entered on Form 8975.

  2. 2

    Tax jurisdiction code

    Enter the two-letter code. The instructions say the code for the United States is "US", the code for stateless is "X5", and all other codes are at IRS.gov/CountryCodes.

  3. 3

    Part I amounts

    Enter the aggregate amounts for all constituent entities listed in Part II. The schedule says all financial amounts are stated in U.S. dollars.

    Part I amounts on page 1 of Schedule A (Form 8975): Tax Jurisdiction and Constituent Entity Information, as printed by IRS
  4. 4

    Part II rows

    Give each entity's full legal name, a role code from CBC801 to CBC803 if one applies, its TIN or "NOTIN" if it has none, and at least one activity code from CBC501 to CBC513.

  5. 5

    Part III

    The instructions say to briefly describe the sources of data used for Parts I and II. Item reference codes CBC601 to CBC610 tie a note to a Part I item.

  6. 6

    Continuation sheets on paper

    If one jurisdiction does not fit, the instructions say to attach additional Schedules A with the tax jurisdiction only in Part I, the remaining entities in Part II, and a page note such as "Page 3 of 9" in Part III.

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How it is filed, timing and amendments

Attached to the income tax return

The instructions say to attach Form 8975 and Schedules A to the income tax return and file them by its due date, including extensions, and not to file them separately from the return.

Which returns

The instructions list Forms 1120, 1120-C, 1120-RIC, 1065, 1120-S, 1120-L, 1120-PC, 1120-REIT, 990-T and 1041.

Electronic filing

For Forms 1120, 1065, 1120-S, 990-T or 1041 filed electronically, the instructions say Form 8975 and Schedules A are attached electronically in the correct format, not as a binary attachment.

Paper-filed returns

The instructions say to mail a copy of page 1 of Form 8975 to Internal Revenue Service, Mailstop 4950, 1973 N. Rulon White Blvd., Ogden, UT 84201.

Amended reports

File an amended Form 8975 and all Schedules A, including any not amended, with an amended tax return, and check the amended report box on Form 8975.

Records and penalties

The instructions say the filer maintains records to support the information on the form and schedules, and that penalties under section 6038(b) may apply for failure to report the required information.

Related forms

Who files Schedule A (Form 8975)?

  • Ultimate parent entities of U.S. MNE groups

    The instructions say a U.S. person files Form 8975 and Schedules A if it is the ultimate parent entity of a U.S. MNE group with revenues of $850 million or more in the immediately preceding reporting period.

  • Designated U.S. business entities

    The instructions say a U.S. territory ultimate parent entity may designate a U.S. business entity to file on its behalf.

  • One schedule per tax jurisdiction

    The filer completes a separate Schedule A for each tax jurisdiction in which the group has one or more constituent entities resident. The instructions say at least one is generally for the United States.

  • Stateless constituent entities

    If any constituent entity has no tax jurisdiction of residence, the instructions say to also complete a Schedule A for those stateless entities, in the aggregate, using the stateless code.

  • Not for smaller groups

    The instructions say Form 8975 is not required if the group's annual revenue for the immediately preceding reporting period was less than $850 million.

The instructions say the filer of Form 8975 completes the Schedules A and attaches them to Form 8975, which is filed with the income tax return of the ultimate parent entity of the U.S. MNE group.

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Questions about Form 8975 Sch. A

How many Schedules A (Form 8975) are filed?

One for each tax jurisdiction in which the group has a resident constituent entity, plus one for any stateless constituent entities. On paper, extra continuation schedules can be attached for a single jurisdiction.

What code is used for a stateless entity?

The instructions say the code for stateless is "X5" and the code for the United States is "US".

In what currency are the amounts reported?

In U.S. dollars. The instructions say an exchange rate used other than in accordance with U.S. GAAP is indicated in Part III.

What if a constituent entity has no TIN?

The instructions say the TIN field is mandatory and to enter "NOTIN" if the entity does not have one.

Who has to file Form 8975 and its Schedules A?

The instructions say a U.S. person that is the ultimate parent entity of a U.S. MNE group with revenues of $850 million or more in the immediately preceding reporting period.

Can Schedule A be filed on its own?

No. The instructions say not to file Form 8975 and its Schedules A separately from the income tax return.