Line 8n

Section 951(a) inclusion.

Section 951 generally requires that a U.S. shareholder of a controlled foreign corporation include in income its pro rata share of the corporation’s subpart F income and its amount determined under section 956. Enter on line 8n the sum of any amounts reported on lines 1a through 1h and line 2 of your Forms 5471, Schedule(s) I.

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Line 8n

Official source

Section 951(a) inclusion.

Section 951 generally requires that a U.S. shareholder of a controlled foreign corporation include in income its pro rata share of the corporation’s subpart F income and its amount determined under section 956. Enter on line 8n the sum of any amounts reported on lines 1a through 1h and line 2 of your Forms 5471, Schedule(s) I.