Worksheet (continued) Worksheet (continued) Summary: This is an example of worksheet A, which is used to determine the shareholder's share of Subpart F income. The line items to be completed are: "39.If the amount on line 37c is less than the amount on line 36, allocate the subpart F income remaining (after having been limited) to lines 40, 41, 42, and 43 below in the manner prescribed by Regulations section 1.952-1(e). If the amount on line 37c is greater than or equal to the amount on line 36, enter the amount from line 26 onto line 40, enter the amount from line 29 onto line 41, enter the amount from line 32 onto line 42, and enter the amount from line 35 onto line 43." "40.Section 954(c) subpart F Foreign Personal Holding Company Income subtotal."field "41.Section 954(c) subpart F Foreign Base Company Sales Income subtotal."field "42.Section 954(c) subpart F Foreign Base Company Services Income subtotal."field "43.Other subpart F income subtotal."field "44.Shareholder’s pro rata share of line 40."field "45.Shareholder’s pro rata share of export trade income that applies to line 44 amount."field "46.Section 954(c) subpart F Foreign Personal Holding Company Income subtotal. Subtract line 45 from line 44."field "47.Shareholder’s pro rata share of line 41."field "48.Shareholder’s pro rata share of export trade income that applies to line 47 amount."field "49.Section 954(c) subpart F Foreign Base Company Sales Income subtotal. Subtract line 48 from line 47."field "50.Shareholder’s pro rata share of line 42."field "51.Shareholder’s pro rata share of export trade income that applies to line 50 amount."field "52.Section 954(c) subpart F Foreign Base Company Services Income subtotal. Subtract line 51 from line 50."field "53.Shareholder’s pro rata share of line 43."field "54.Shareholder’s pro rata share of export trade income that applies to line 53 amount."field "55.Other subpart F income subtotal. Subtract line 54 from line 53."field "56. Add lines 46, 49, 52, and 55."field "57.Divide the number of days in the tax year that the corporation was a CFC by the number of days in the tax year and multiply the result by line 56."field "58.Dividends paid to any other person with respect to your stock during the tax year"field "59.Divide the number of days in the tax year you did not own such stock by the number of days in the tax year and multiply the result by line 56."field "60.Enter the smaller of line 58 or line 59."field "61.Shareholder’s pro rata share of subpart F income. Subtract line 60 from line 57."field "62.Amount of line 61 that applies to section 954(c) subpart F Foreign Personal Holding Company Income."field "63.Translate the amount on line 62 from functional currency to U.S. dollars at the average exchange rate. See section 989(b). Enter the result here and on Form 5471, Schedule I, line 1c."field "64.Amount of line 61 that applies to section 954(c) subpart F Foreign Base Company Sales Income."field "65.Translate the amount on line 64 from functional currency to U.S. dollars at the average exchange rate. See section 989(b). Enter the result here and on Form 5471, Schedule I, line 1d."field "66.Amount of line 61 that applies to section 954(c) subpart F Foreign Base Company Services Income."field "67.Translate the amount on line 66 from functional currency to U.S. dollars at the average exchange rate. See section 989(b). Enter the result here and on Form 5471, Schedule I, line 1e."field "68.Amount of line 61 that applies to other subpart F income."field "69.Translate the amount on line 68 from functional currency to U.S. dollars at the average exchange rate. See section 989(b). Enter the result here and on Form 5471, Schedule I, line 1f."field
