Reporting foreign investments on Schedules F and R

 

Are foreign investments that must be reported on Schedule F also required to be reported on Schedule R?

Yes, if the foreign investment is in a related organization (generally a relationship involving more than 50 percent control by one party or the other) or certain unrelated foreign partnerships. For example, investment in a 51 percent owned foreign corporation by the filing organization would be reported on both Schedule F PDF and Schedule R PDF.

Additional information