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Tax Form 5471 IRS Form 5471  (Information Return of U.S. Persons With Respect to Certain Foreign Corporations) is one of the more complex "informational" forms required by the IRS. It doesn’t necessarily calculate tax by itself, but it provides the government with a roadmap of your interests in foreign companies. Who Must File? Filing requirements depend on which "Category of Filer"  you fall into. Generally, you need to file if you are a U.S. person (citizen, resident, or en