Annual country-by-country reporting is required by certain U.S. persons that are the ultimate parent entity of a U.S. multinational enterprise (MNE) group with annual revenue for the preceding reporting period of $850,000,000 or more. Current Revision Form 8975 PDF Schedule A (Form 8975) PDF Instructions for Form 8975 and Schedule A (Form 8975) (Print Version PDF) Recent Developments None at this time. Other Items You May Find Useful All Form 8975 Revisions Notice 2018-31, National Security Considerations with Respect to Country-by-Country Reporting Revenue Procedure 2017-23 Country-by-Country Reporting Other Current Products Related About Form 990-T, Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)) About Form 1041, U.S. Income Tax Return for Estates and Trusts About Form 1065, U.S. Return of Partnership Income About Form 1120, U.S. Corporation Income Tax Return About Form 1120-L, U.S. Life Insurance Company Income Tax Return About Form 1120-PC, U.S. Property and Casualty Insurance Company Income Tax Return About Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts About Form 1120-S, U.S. Income Tax Return for an S Corporation