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luisguerrero55
Level 1
December 7, 2019
Solved

In filing form 5471 what is the difference between a category 1 and a category 5 filer? The definitions read almost the same.

  • December 7, 2019
  • 1 reply
  • 14 views
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Best answer by sjrcpa

Taxpayer could be both. 1 is new this year.

1 reply

sjrcpa
sjrcpaAnswer
Level 15
December 7, 2019

Taxpayer could be both. 1 is new this year.

The more I know the more I don’t know.
A
aortiz
Level 2
December 7, 2019
My understanding is that all Cat 5 filers are also Cat 1 filers, however, Cat 1 filers additionally include domestic US corporations (not individuals) that are US Shareholders (10% or more) of a non CFC's. That is >10% but < 51%.
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