SCHEDULE M                  Transactions Between Foreign Disregarded Entity (FDE) or 
(Form 8858) 
(Rev. December 2018)        Foreign Branch (FB) and the Filer or Other Related Entities                                                      OMB No. 1545-1910
Department of the Treasury                                     ▶ Attach to Form 8858.  
Internal Revenue Service             ▶ Go to www.irs.gov/Form8858 for instructions and the latest information.
Name of person filing Form 8858                                                                                                    Identifying number

Name of FDE or FB                                       U.S. identifying number, if any            Reference ID number (see instructions)

Name of tax owner                                                                                  U.S. identifying number, if any

Important: Complete a       separate Schedule M for each FDE or FB. Enter the totals for each type of transaction that occurred during 
the annual accounting period between the FDE or FB and the persons listed in the applicable columns (b) through (f). All amounts must 
be stated in U.S. dollars translated from functional currency at the appropriate exchange rate for the FDE’s or FB’s tax year. See 
instructions. 
Enter the relevant functional currency and the exchange rate used throughout this schedule ▶
Column Headings.         This schedule contains three sets of column headings. Check the box that identifies the status of the tax owner 
and complete lines 1 through 19 with respect to the applicable set of column headings.
                                                                                               (d) Any foreign  
   Controlled Foreign Partnership                                   (c) Any domestic           corporation or       (e) Any U.S. person 
                                        (b) U.S. person filing      corporation or             partnership            with a 10% or more  
          (a) Transactions of                this return            partnership                controlling or       direct interest in the  
                                                                    controlling or             controlled by the         controlled foreign  
                FDE or FB                                        controlled by the filer  filer (other than the          partnership (other 
                                                                                               tax owner)                than the filer) 
   Controlled Foreign Corporation                                   (c) Any domestic           (d) Any foreign      (e) 10% or more U.S.       (f) 10% or more U.S.  
                                        (b) U.S. person filing      corporation or             corporation or       shareholder of any         shareholder, or other  
          (a) Transactions of                this return         partnership controlled   partnership controlled         corporation           owner, of any entity  
              FDE or FB                                                 by the filer           by the filer (other    controlling the tax      controlling the tax  
                                                                                                 than tax owner)             owner                  owner 

   U.S. Tax Owner                       (b) U.S. person filing      (c) Any domestic           (d) Any foreign           (e) Any foreign 
                                             this return            corporation or        corporation (including    partnership (including its 
                                             (other than the     partnership controlled        its branches or 
          (a) Transactions of                tax owner of the    by the filer (other than disregarded entities)          branches or FDEs) 
                FDE or FB                    FDE or FB)          the tax owner of the     controlling or controlled controlling or controlled 
                                                                    FDE or FB)                 by the filer              by the filer
                                                                                                                                                    
1  Sales of inventory .         . .  .  
2  Sales of property rights  .       .  
3  Compensation received for  
   certain services         .   . .  .
4  Commissions received  .           .  
5  Rents, royalties, and license  
   fees received  .         .   . .  .
6  Dividends/Distributions received  
7  Interest received  .         . .  .  
8  Other      .   .      .  .   . .  .  
9  Add lines 1 through 8 .        .  .  
10 Purchases of inventory  .         .  
11 Purchases of tangible property 
   other than inventory  .        .  .  
12 Purchases of property rights .    
13 Compensation paid for certain  
   services       .      .  .   . .  .  
14 Commissions paid             . .  .  
15 Rents, royalties, and license  
   fees paid      .      .  .   . .  .  
16 Interest paid         .  .   . .  .  
17 Add lines 10 through 16  .        .  
18 Amounts borrowed (see  
   instructions)         .  .   . .  .  
19 Amounts loaned (see  
   instructions)         .  .   . .  .  
For Paperwork Reduction Act Notice, see the Instructions for Form 8858.                   Cat. No. 37387C                Schedule M (Form 8858) (Rev. 12-2018)