Form 8858

Information Return of U.S. Persons with Respect to Foreign Disregarded Entities

Tax form 8858 is used to report a U.S. person’s interest in a foreign disregarded entity (FDE). An FDE is generally equivalent to a U.S. LLC: an entity that was created or organized outside of the U.S. and is separate from its owner. IRS form 8858 reports the income, expenses, and assets of the FDE as well if necessary.