All glossary terms
Glossary term
Reportable Transaction
For Form 5472 purposes, a related-party transaction that must be reported under the governing rules.
Related terms
1
Jurisdictions
us
Definition
In the foreign-owned entity reporting context, a reportable transaction includes more than obvious sales or fee income. Capital contributions, loans, reimbursements, and other movements between the entity and related parties can matter and can trigger a Form 5472 filing obligation.
Examples
- A foreign owner funding a U.S. disregarded entity's bank account can create a reportable transaction.
- A related-party loan can be reportable even when the business had little or no operating revenue.
Related terms
Translations
EStransacción reportable
ZH应报告交易
Citations
26 U.S.C. · 6038A
Related citations
Computed from the cross-reference graph. Links open the related entity on this site.
This entry cites
- TermDisregarded Entity
- StatuteIRC §6038A
Cited by
Primary sources
- Instructions for Form 5472 (12/2024)Verified 2026-05-01
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.