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for this video were now going to discuss the schedule m for form 5471 so schedule m are the transactions that occur between the cfc and shareholders or other related persons so who needs to file this form and effectively what is this designed to do so schedule m really is designed for just additional disclosure right so the irs wants to know what kind of related party transactions are happening between the cfc and not only the shareholders but any other companies or persons that are related to those shareholders and so well look at a few of the transactions that occur in this cfc and how thats all reported so schedule m so who needs to file this again in our in our case we are filing it but if we go back to our required information table within the form instructions if we go down here to separate schedule m we can see that sketch schedule m is only required in one contact so its required for cat 4 filers so if you find that your us person is one of these other categories and theyr
