Form 5472 line guide
Form 5472 line 8e: relationship of the related party
Which boxes do I check on Form 5472 line 8e?
What the IRS says
8e Relationship. Check boxes that apply: Related to reporting corporation / Related to 25% foreign shareholder / 25% foreign shareholder
Related party. A related party is: Any direct or indirect 25% foreign shareholder of the reporting corporation, Any person who is related (within the meaning of section 267(b) or 707(b)(1)) to the reporting corporation, Any person who is related (within the meaning of section 267(b) or 707(b)(1)) to a 25% foreign shareholder of the reporting corporation, or Any other person who is related to the reporting corporation within the meaning of section 482 and the related regulations.
All filers must complete Part III even if the related party has been identified in Part II as a 25% foreign shareholder.
In plain language
Line 8e sits in Part III, which describes the related party with which the reporting corporation had transactions. The instructions define who a related party is, but they have no separate entry that says which of the three boxes to tick.
Which boxes apply, if any, depends on the facts about the related party. The form says to check the boxes that apply, and neither the instructions nor this page decide that for a reader.
IRS sources
Quoted text last compared with the IRS document on 2026-10-03. The IRS can revise its forms and instructions; check the current version before you rely on anything here.
What Fylit does
Fylit currently provides educational resources about this filing. It does not determine your filing obligations or prepare your return.
Want Fylit to help with this workflow in the future?
Join the Form 5472 tools waitlist. There is no release date and no promise that any tool will be built. This is how we find out whether enough people want one.
Fylit is an educational resource. Nothing here is tax or legal advice, and nothing here determines whether you personally must file anything. Fylit does not prepare returns, fill in forms from your facts, or file anything. Fylit is not the IRS and is not affiliated with, endorsed by, or sponsored by the IRS or any government agency. Check the IRS's current forms and instructions, and ask a qualified professional about your own situation. Legal disclosures