Guide for filing a U.S. Income Tax
Return for a Foreign Corporation
Tax Year 2012
Prepared for Re:Sound
By Deloitte LLP, US Tax Services, Toronto
September 6, 2013
© Deloitte LLP and affiliated entities.
Table of contents
Scope ............................................................................................................................................................ 1
Preparing a U.S. Income Tax Return for a Foreign Corporation .................................................................. 2
Appendix A - Sample Blank Forms ............................................................................................................... 4
Appendix B – Sample 2012 Form 1042-S issued by Your Organization .................................................... 15
Appendix C - United States Form 1120-F ................................................................................................... 16
Appendix D – Form SS-4 (EIN Application) ................................................................................................ 25
Appendix E - Form 8833 ............................................................................................................................. 26
Appendix F – Form W-8BEN....................................................................................................................... 27
Appendix G – Sample Statement to Attach to Form 1120-F ...................................................................... 28
Appendix H – Principle Business Activity Codes ........................................................................................ 29
Qualifications ............................................................................................................................................... 33
Scope
This Guide is solely for informational purposes and for the use of Re:Sound, and may not be relied upon by any
other person or party for any purpose without the express written consent of Deloitte. Unless otherwise agreed to in
writing by Deloitte, no third party is entitled to rely in any manner or for any purpose on this Guide. This Guide is
not intended for the express or implied benefit of any third party. Deloitte assumes no responsibility for tax
consequences, or any other consequences, to any other interested parties or to other persons.
This Guide contains information regarding rights-holders, with non-U.S. corporations, who receive royalty income
from Re:Sound and choose to prepare a U.S. corporate income tax return, to claim the U.S. income tax that was over
withheld on royalty income earned by the corporation. This Guide is not designed to address the U.S. reporting of
any other income that may be earned by such corporations. If additional income is earned by the corporation that
must be reported on a U.S. tax return, or if it is unclear whether such income was earned through the corporation, a
professional tax advisor should be consulted.
This Guide does not address the U.S. reporting of any income earned by a corporation that is engaged in business in
the U.S. or has a U.S. permanent establishment. A professional tax advisor should be consulted in such situations.
The scope of this Guide is subject to the qualifications on Page 33.
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© Deloitte LLP and affiliated entities.
1
Preparing a U.S. Income Tax Return
for a Foreign Corporation
What you will need before you begin to prepare the return
•
Blank Form 1120-F. For payments received relating to the 2012 year, a 2012 Form 1120-F
should be used. Refer to Appendix A for sample blank form. The most recent version of this
form can be downloaded from the IRS website:
http://www.irs.gov/pub/irs-pdf/f1120f.pdf
•
Blank Form 8833. Refer to Appendix A for a sample blank form. The most recent version of this
form can be downloaded from the IRS website:
http://www.irs.gov/pub/irs-pdf/f8833.pdf
•
Blank Form W-8BEN. Refer to Appendix A for a sample blank form. The most recent version of
this form can be downloaded from the IRS website:
http://www.irs.gov/pub/irs-pdf/fw8ben.pdf
•
U.S. Employer Identification Number (EIN). If the corporation currently does not have a U.S.
EIN, it will also need to complete Form SS-4 in order to apply for one before it can complete
Form 1120-F. Refer to Appendix A for a sample blank form. The most recent version of Form
SS-4 can be downloaded from the IRS website:
http://www.irs.gov/pub/irs-pdf/fss4.pdf
•
Copy of 2012 Form 1042-S issued to the corporation by your organization (e.g. AVLA,
SOPROQ, ACTRA RACS, MROC or ARTISTI). Refer to Appendix B for a sample of this
form.
Note: All amounts reported on Form 1042-S are in U.S. dollars, and all amounts on Form 1120-F must be
reported in U.S. dollars.
Step 1. Complete Form 1120-F using Appendix C as a guide.
A U.S. EIN is necessary to complete Form 1120-F. If the corporation does not have an EIN, complete
Form SS-4 using Appendix D as a guide. Once completed, there are several options for filing Form SS-4
and receiving the EIN. The quickest way to receive an EIN is to apply by phone at 1-267-941-1099 (not
toll free). When applying by phone please ensure to have the completed and signed Form SS-4 on hand as
an IRS representative will ask for detailed information on the form and typically request that a copy of the
form be faxed to their attention. Upon receipt of the form, the IRS agent will provide the EIN which can
be used immediately on Form 1120-F. Alternatively, a completed Form SS-4 can be faxed or mailed to
the IRS using the below address (note that the processing time for an EIN application is four business
days via fax and four weeks via mail):
2
Internal Revenue Service Center
Attn: EIN International Operation
Cincinnati, OH 45999
Fax-TIN: 859-669-5987
Step 2. Complete Form 8833 using Appendix E as a guide.
Step 3. Complete Form W-8BEN using Appendix F as a guide.
Step 4. Prepare a Statement using the sample provided in Appendix G as a guide.
This Statement provides an explanation to the IRS as to the flow of the royalty payment from
SoundExchange Inc. to the corporation.
Step 5. Attach all required schedules (as applicable) and other forms after page 7 of Form 1120-F.
Specifically, attach Form 8833, Form W-8BEN, the Statement and the 2012 Form 1042-S.
Step 6. Sign and date Form 1120-F.
Step 7. File the assembled package with the IRS as soon as possible. The deadline to claim a refund is
generally three years from the date the original return was due. In general, a foreign corporation that does
not maintain an office or place of business in the U.S. must file Form 1120-F by the 15th day of the 6th
month after the end of its tax year. A foreign corporation that does maintain an office or place of business
in the U.S. must generally file by the 15th day of the 3rd month after the end of its tax year. Extensions to
file may also be available. Accordingly, the deadline to claim the refund may vary. Assuming a foreign
corporation had no office or place of business in the U.S. and had a calendar year-end (December 31), the
deadline to claim a refund for the 2012 U.S. income tax would be June 15th, 2016.
The completed tax return should be mailed to:
Internal Revenue Service Centre
P.O. Box 409101
Ogden, UT 84409
U.S.A.
We suggest that the tax return be sent to the tax authority by registered mail and that a delivery
notification receipt be retained in order to provide evidence of timely filing in the event that the tax
authority questions the filing date. Please retain a signed copy of the return and proof of filing for
your records.
How long will it take to process the tax return?
The IRS can take 16 weeks or longer to process the return. Processing time will also depend on whether
or not the taxpayer is a first time filer, as processing time is usually much longer for first time filers.
3
Appendix A - Sample Blank Forms
• FORM 1120-F – U.S. Income Tax Return of a Foreign Corporation
• FORM 8833 – Treaty-Based Return Position Disclosure Under
Section 6114 or 7701(b)
• FORM SS-4 – Application for Employer Identification Number
• Form W-8BEN – Certificate of Foreign Status of Beneficial Owner for
United States Tax Withholding
4
Form
1120-F
Department of the Treasury
Internal Revenue Service
Type
or
Print
U.S. Income Tax Return of a Foreign Corporation
For calendar year 2012, or tax year beginning
a
, 2012, and ending
Name
Employer identification number
Number, street, and room or suite no. (see instructions)
Check box(es) if:
City or town, state and ZIP code, or country (see instructions)
Country of incorporation
B
Foreign country under whose laws the income reported on this return
is also subject to tax
Date incorporated
D
Amended return
Schedule M-3 attached
Protective return
Yes
No
.
I Did the corporation’s method of determining income
change from the preceding tax year?
. . . .
If “Yes,” attach a statement with an explanation.
.
J Did the corporation file a U.S. income tax return for the
preceding tax year?
(3) If the corporation maintains an office or place of business in the
United States, check here . . . . . . . . . . . a
If the corporation had an agent in the United States at any time during
the tax year, enter:
(1) Type of agent
(2) Name
(3) Address
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K (1) At any time during the tax year, was the corporation
engaged in a trade or business in the United States?
(2) If “Yes,” is taxpayer’s trade or business within the
United States solely the result of a section 897
(FIRPTA) sale or disposition? . . . . . .
L Did the corporation have a permanent establishment in
the United States for purposes of any applicable tax
treaty between the United States and a foreign country?
If “Yes,” enter the name of the foreign country:
See the instructions and enter the corporation’s principal:
(1) Business activity code number a
(2) Business activity a
(3) Product or service a
Check method of accounting: (1)
Other (specify) a
(3)
G
Final return
First post-merger return
from the preceding tax year? . . . . . . .
If “Yes,” attach a statement with an explanation.
(2) Principal location of worldwide business
F
Initial return
Name or address change
H Did the corporation’s method of accounting change
(1) Location of corporation’s primary books and records (city,
province or state, and country)
E
2012
, 20
Information about Form 1120-F and its separate instructions is at www.irs.gov/form1120f.
A
C
OMB No. 1545-0126
M Did the corporation have any transactions with related parties?
Cash
(2)
If “Yes,” Form 5472 may have to be filed (see instructions).
Enter number of Forms 5472 attached a
Note: Additional information is required on page 2.
Accrual
Computation of Tax Due or Overpayment
1
Tax from Section I, line 11, page 2.
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2
3
4
5a
Tax from Section II, Schedule J, line 9, page 4 . . .
Tax from Section III (add lines 6 and 10 on page 5) . .
Total tax. Add lines 1 through 3 . . . . . . .
2011 overpayment credited to 2012 . . .
5a
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Overpayment. If line 5j is larger than the total of lines 4 and 6, enter amount overpaid .
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b 2012 estimated tax payments .
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c Less 2012 refund applied for on Form 4466 .
d Combine lines 5a through 5c . . . . .
5b
5c (
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5d
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5e
5f
g Credit for federal tax paid on fuels (attach Form 4136). See instructions
h Refundable credit from Form 8827, line 8c . . . . . . . . .
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5g
5h
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j
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8a
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4
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Tax deposited with Form 7004 . . . . . . . . . . . .
Credit for tax paid on undistributed capital gains (attach Form 2439).
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U.S. income tax paid or withheld at source (add line 12, page 2, and amounts
from Forms 8288-A and 8805 (attach Forms 8288-A and 8805)) . . . . .
5i
Total payments. Add lines 5d through 5i . . . . . . . . . . . . . .
Estimated tax penalty (see instructions). Check if Form 2220 is attached . . . .
Amount owed. If line 5j is smaller than the total of lines 4 and 6, enter amount owed
a
Amount of overpayment on line 8a resulting from tax deducted and withheld under Chapter 3 (from Schedule W, line 7, page 7)
Enter portion of line 8a you want Credited to 2013 estimated tax a
Refunded a
Paid
Preparer
Use Only
Signature of officer
Print/Type preparer’s name
Date
Preparer's signature
F
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true,
correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
May the IRS discuss this return
with the preparer shown below
(see instructions)?
F
Sign
Here
8a
8b
9
Yes
Title
Date
No
PTIN
Check
if
self-employed
Firm’s name
a
Firm's EIN
Firm's address
a
Phone no.
For Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 11470I
a
5
Form 1120-F (2012)
Page 2
Form 1120-F (2012)
Additional Information (continued from page 1)
V At the end of the tax year, did any individual, partnership, corporation,
estate, or trust own, directly or indirectly, 50% or more of the
No
corporation’s voting stock? (See section 267(c) for rules of attribution.)
If “Yes,” attach a statement showing the name and
identifying number. (Do not include any information already
entered in item T.) Enter percentage owned a
W Is the corporation taking a position on this return that a U.S.
tax treaty overrules or modifies an Internal Revenue law of
the United States, thereby causing a reduction of tax?
.
If “Yes,” the corporation is generally required to complete
and attach Form 8833. See Form 8833 for exceptions.
Note: Failure to disclose a treaty-based return position may
result in a $10,000 penalty (see section 6712).
X During the tax year, did the corporation own any entity that
was disregarded as an entity separate from its owner under
Regulations sections 301.7701-2 and 301.7701-3? . .
If “Yes,” attach a statement listing the name, country under whose
laws the entity was organized, and EIN (if any) of each such entity.
Yes
N Is the corporation a controlled foreign corporation?
(See section 957(a) for definition.) . . . . . .
O Is the corporation a personal service corporation?
(See instructions for definition.) . . . . . . .
P Enter tax-exempt interest received or accrued during
the tax year (see instructions) a $
Q At the end of the tax year, did the corporation own,
directly or indirectly, 50% or more of the voting stock
of a U.S. corporation? (See section 267(c) for rules of
attribution.) . . . . . . . . . . . . .
If “Yes,” attach a statement showing (1) name and
EIN of such U.S. corporation; (2) percentage owned;
and (3) taxable income or (loss) before NOL and
special deductions of such U.S. corporation for the
tax year ending with or within your tax year.
Yes
No
Y (1) Did a partnership allocate to the corporation a
distributive share of income from a directly owned
partnership interest, any of which is ECI or treated as ECI
by the partnership or the partner? . . . . . . .
If “Yes,” attach Schedule P. See instructions.
R If the corporation has an NOL for the tax year and
is electing to forego the carryback period, check
here . . . . . . . . . . . . . a
S Enter the available NOL carryover from prior tax years.
(Do not reduce it by any deduction on line 30a, page
3.) a $
(2) During the tax year, did the corporation own directly or
indirectly, at least a 10% interest, in any foreign partnership?
If “Yes,” see instructions for required attachment.
T Is the corporation a subsidiary in a parent-subsidiary
controlled group? . . . . . . . . . . .
If “Yes,” enter the parent corporation’s:
Z (1) Has the corporation engaged in any transactions the
results of which are subject to the arm's length standard
under section 482 and its regulations? . . . . . .
(2) Has the corporation recognized any interbranch
amounts? If “Yes,” attach statement (see instructions).
(1) EIN a
(2) Name a
U (1) Is the corporation a dealer under section 475? . .
(2) Did the corporation mark to market any securities
or commodities other than in a dealer capacity?
AA Is the corporation required to file Schedule UTP (Form
1120), Uncertain Tax Position Statement (see instructions)?
If "Yes," complete and attach Schedule UTP.
SECTION I— Income From U.S. Sources Not Effectively Connected With the Conduct of a Trade or Business in
the United States—Do not report items properly withheld and reported on Form 1042-S. See instructions.
Include below only income from U.S. sources that is not effectively connected with the conduct of a trade or business in the United States. Do not
report items properly withheld and reported on Form 1042-S. Report only items that (a) are not correctly withheld at source or (b) are not correctly
reported on Form 1042-S. The rate of tax on each item of gross income listed below is 30% (4% for the gross transportation tax) or such lower rate
specified by tax treaty. No deductions are allowed against these types of income. Enter treaty rates where applicable. If the corporation is claiming
a lower treaty rate, also complete item W above. If multiple treaty rates apply to a type of income (e.g., subsidiary and portfolio dividends or
dividends received by disregarded entities), attach a statement showing the amounts, tax rates, and withholding for each.
Name of treaty country, if any a
(a)
Class of income (see instructions)
1
2
3
4
5
Interest
Dividends
Rents .
Royalties
Annuities
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(b)
Gross amount
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(c)
Rate of tax (%)
(d)
Amount of tax liability
(e)
Amount of U.S. income tax
paid or withheld at the source
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6 Gains from disposal of timber, coal, or
domestic iron ore with a retained economic
interest (attach supporting statement)
. .
7 Gains from sale or exchange of patents, copyrights, etc.
8 Fiduciary distributions (attach supporting statement)
9 Gross transportation income (attach Schedule V)
4
10 Other fixed or determinable annual or periodic
gains, profits, and income . . . . . .
11 Total. Enter here and on line 1, page 1 . . .
12 Total. Enter here and include on line 5i, page 1 .
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a
13 Is the corporation fiscally transparent under the laws of the foreign jurisdiction with respect to any item of income listed above?
If “Yes,” attach a statement that provides the information requested above with respect to each such item of income.
Yes
No
6
Form 1120-F (2012)
Page 3
Form 1120-F (2012)
SECTION II—Income Effectively Connected With the Conduct of a Trade or Business in the United States
(see instructions)
Deductions (See instructions for limitations on deductions.)
Income
Important: Fill in all applicable lines and schedules. If you need more space, see Assembling the Return in the instructions.
c Bal a
. .
1a
2
Gross receipts or sales
b Less returns and allowances
Cost of goods sold (attach Form 1125-A) . . . . . . . . . .
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3
4
Gross profit (subtract line 2 from line 1c)
Dividends (Schedule C, line 14)
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Interest
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Gross rents .
Gross royalties
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10
Capital gain net income (attach Schedule D (Form 1120))
. . .
Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797)
Other income (see instructions—attach statement) . . . . . .
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10
11
12
13
Total income. Add lines 3 through 10 . . . . . . . .
Compensation of officers (see instructions—attach Form 1125-E)
Salaries and wages (less employment credits) . . . . . .
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11
12
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14
15
16
Repairs and maintenance . . . . . . . . . . . . . . . .
Bad debts (for bad debts over $500,000, attach a list of debtors and amounts)
Rents . . . . . . . . . . . . . . . . . . . . . .
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14
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16
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19
Taxes and licenses . . . . . . . . . . . .
Interest expense from Schedule I, line 25 (see instructions)
Charitable contributions . . . . . . . . . . .
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18
19
20
21
22
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562) .
Depletion . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Advertising
. . . . . . . . . . . . . . . . . . . . . . . . . . .
20
21
22
23
24
25
Pension, profit-sharing, etc., plans
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Employee benefit programs
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Domestic production activities deduction (attach Form 8903) .
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24
25
26
27
28
Deductions allocated and apportioned to ECI from Schedule H, line 20 (see instructions) .
Other deductions (attach statement) . . . . . . . . . . . . . . . .
Total deductions. Add lines 12 through 27 . . . . . . . . . . . . . .
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a
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27
28
29
30
Taxable income before NOL deduction and special deductions (subtract line 28 from line 11)
Less: a Net operating loss deduction (see instructions) . . . .
30a
b Special deductions (Schedule C, line 15) . . . . . .
30b
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29
c Add lines 30a and 30b . . . . . . .
Taxable income or (loss). Subtract line 30c from line 29
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1c
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30c
31
Form 1120-F (2012)
7
Page 4
Form 1120-F (2012)
SECTION II—Income Effectively Connected With the Conduct of a Trade or Business in the United States
(Continued)
Schedule C Dividends and Special Deductions (see instructions)
(a) Dividends received
(b) %
1
Dividends from less-than-20%-owned domestic corporations (other
than debt-financed stock) . . . . . . . . . . . . . . .
2
Dividends from 20%-or-more-owned domestic corporations (other than
debt-financed stock)
. . . . . . . . . . . . . . . .
80
3
Dividends on debt-financed stock of domestic and foreign corporations (section 246A)
see
instructions
4
5
6
7
Dividends on certain preferred stock of less-than-20%-owned public utilities
Dividends on certain preferred stock of 20%-or-more-owned public utilities .
Dividends from less-than-20%-owned foreign corporations
. . . . .
Dividends from 20%-or-more-owned foreign corporations . . . . . .
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(c) Special deductions:
(a) × (b)
70
42
48
70
80
8
9
10
Total. Add lines 1 through 7. See instructions for limitation
. .
Dividends from foreign corporations not included on lines 3, 6, or 7
Foreign dividend gross-up (section 78)
. . . . . . . .
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11
12
13
Other dividends . . . . . . . . . . . . . . . . .
Deduction for dividends paid on certain preferred stock of public utilities
14
15
Total dividends. Add lines 1 through 12. Enter here and on line 4, page 3 .
Total special deductions. Add lines 8 and 13. Enter here and on line 30b, page 3
IC-DISC and former DISC dividends not included on lines 1, 2, or 3 (section 246(d))
.
.
.
.
.
a
.
.
.
.
1
2
Check if the corporation is a member of a controlled group (attach Schedule O (Form 1120)) .
Income tax. Check if a qualified personal service corporation (see instructions)
. . . .
.
.
.
.
a
3
4
5a
Alternative minimum tax (attach Form 4626) .
Add lines 2 and 3 . . . . . . . . .
Foreign tax credit (attach Form 1118) . . .
.
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3
4
b
General business credit (attach Form 3800)
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5b
c
d
Credit for prior year minimum tax (attach Form 8827)
Bond credits from Form 8912 . . . . . . .
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5c
5d
6
7
8
Total credits. Add lines 5a through 5d .
Subtract line 6 from line 4 . . . . .
Other taxes. Check if from:
Form 4255
. . . .
. . . .
Form 8611
.
.
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.
.
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.
.
. . . .
. . . .
Form 8697
.
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6
7
Other (attach statement) .
9
Total tax. Add lines 7 and 8. Enter here and on line 2, page 1 .
.
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.
8
9
Schedule J
.
Tax Computation (see instructions)
Form 8866
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Form 8902
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5a
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2
a
.
.
Form 1120-F (2012)
8
Page 5
Form 1120-F (2012)
SECTION III—Branch Profits Tax and Tax on Excess Interest
Part I—Branch Profits Tax (see instructions)
1
Enter the amount from Section II, line 29 .
2
Enter total adjustments to line 1 to get effectively connected earnings and profits. (Attach required statement
showing the nature and amount of adjustments.) (See instructions.) . . . . . . . . . . . . .
.
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3 Effectively connected earnings and profits. Combine line 1 and line 2 . . . . .
4a Enter U.S. net equity at the end of the current tax year. (Attach required statement.) .
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1
2
3
4a
.
.
b Enter U.S. net equity at the end of the prior tax year. (Attach required statement.)
. . . . . . . .
c Increase in U.S. net equity. If line 4a is greater than or equal to line 4b, subtract line 4b from line 4a. Enter the
result here and skip to line 4e . . . . . . . . . . . . . . . . . . . . . . . .
d Decrease in U.S. net equity. If line 4b is greater than line 4a, subtract line 4a from line 4b
.
.
.
.
.
4b
4c
4d
.
e Non-previously taxed accumulated effectively connected earnings and profits. Enter excess, if any, of
effectively connected earnings and profits for preceding tax years beginning after 1986 over any dividend
equivalent amounts for those tax years . . . . . . . . . . . . . . . . . . . . .
4e
5
Dividend equivalent amount. Subtract line 4c from line 3. If zero or less, enter -0-. If no amount is entered on
line 4c, add the lesser of line 4d or line 4e to line 3 and enter the total here
. . . . . . . . . .
5
6
Branch profits tax. Multiply line 5 by 30% (or lower treaty rate if the corporation is a qualified resident or
otherwise qualifies for treaty benefits). (See instructions.) Enter here and include on line 3, page 1. Also
complete item W on page 2 . . . . . . . . . . . . . . . . . . . . . . . .
6
Part II—Tax on Excess Interest (see instructions for this Part and for Schedule I (Form 1120-F))
7 a Enter the interest from Section II, line 18 .
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7a
b Enter the inverse of the total amount deferred, capitalized, and disallowed from Schedule I, line 24d (i.e., if line
24d is negative, enter as a positive number; if line 24d is positive, enter as a negative number) . . . . .
c Combine lines 7a and 7b (amount must equal Schedule I, line 23)
8
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7b
7c
.
Branch Interest (see instructions for definition): Enter the sum of Schedule I, line 9, column (c), and Schedule I, line
22. If the interest paid by the foreign corporation’s U.S. trade or business was increased because 80% or more of the
foreign corporation’s assets are U.S. assets, check this box . . . . . . . . . . . . . . . a
9 a Excess interest. Subtract line 8 from line 7c. If zero or less, enter -0-
10
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8
9a
.
b If the foreign corporation is a bank, enter the excess interest treated as interest on deposits (see instructions
for rules for computing this amount). Otherwise, enter -0-. . . . . . . . . . . . . . . .
c Subtract line 9b from line 9a . . . . . . . . . . . . . . . . . . . . . . . .
9b
9c
Tax on excess interest. Multiply line 9c by 30% or lower treaty rate (if the corporation is a qualified resident
or otherwise qualifies for treaty benefits). (See instructions.) Enter here and include on line 3, page 1. Also
complete item W on page 2 . . . . . . . . . . . . . . . . . . . . . . . .
10
Part III—Additional Information
Yes
11
No
Is the corporation claiming a reduction in, or exemption from, the branch profits tax due to:
a A complete termination of all U.S. trades or businesses? .
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b The tax-free liquidation or reorganization of a foreign corporation? .
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c The tax-free incorporation of a U.S. trade or business?
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.
If 11a or 11b applies and the transferee is a domestic corporation, attach Form 8848. If 11c applies, attach the statement required
by Temporary Regulations section 1.884-2T(d)(5).
Form 1120-F (2012)
9
Page 6
Form 1120-F (2012)
Note: Check if completing on a
Schedule L
U.S. basis or
Worldwide basis.
Balance Sheets per Books
Beginning of tax year
(a)
Assets
1
2a
b
3
4
5
6a
b
c
7
8
Cash . . . . . . . . . .
Trade notes and accounts receivable
Less allowance for bad debts . . .
Inventories . . . . . . . .
U.S. government obligations . . .
Tax-exempt securities (see instructions)
Interbranch current assets*
. . .
Other current non-U.S. assets*
. .
Other current U.S. assets* . . . .
Loans to shareholders . . . . .
Mortgage and real estate loans . .
.
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.
(
9a Other loans and investments—non-U.S.
assets* . . . . . . . . . . .
b Other loans and investments—U.S. assets* .
10a Buildings and other depreciable assets . .
(
b Less accumulated depreciation . . . .
11a Depletable assets . . . . . . . .
(
b Less accumulated depletion . . . . .
12 Land (net of any amortization) . . . . .
13a Intangible assets (amortizable only) . . .
(
b Less accumulated amortization . . . .
14 Assets held in trust . . . . . . . .
15 Other non-current interbranch assets* . .
16a Other non-current non-U.S. assets* . . .
b Other non-current U.S. assets*
. . . .
17 Total assets . . . . . . . . . .
End of tax year
(b)
(c)
(d)
)
(
)
)
(
)
)
(
)
)
(
)
Liabilities
18
Accounts payable
.
.
.
.
.
19
.
.
.
Mortgages, notes, bonds payable in
1 year:
a Interbranch liabilities* . . . .
b Third-party liabilities* . . . .
20 Other current liabilities* . . . .
21 Loans from shareholders . . .
less than
22
1 year or
a
b
23
24a
b
Mortgages, notes, bonds payable in
more:
Interbranch liabilities* . . . .
Third-party liabilities* . . . .
Liabilities held in trust . . . .
Other interbranch liabilities* . .
Other third-party liabilities* . . .
25
Capital stock:
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Equity
26
27
28
29
30
31
a Preferred stock . .
b Common stock . .
Additional paid-in capital . . . .
Retained earnings—Appropriated* .
Retained earnings—Unappropriated .
Adjustments to shareholders’ equity* .
Less cost of treasury stock . . . .
Total liabilities and shareholders’ equity
*Attach statement—see instructions.
(
)
(
)
Form 1120-F (2012)
10
Page 7
Form 1120-F (2012)
Schedule W
Overpayment Resulting From Tax Deducted and Withheld Under Chapter 3
1 Total Chapter 3 payments. Enter the amount from page 1, line 5i . . . .
2 Enter the tax amount from page 1, line 1 . . . . . . . . . . . .
3 Enter the portion of the tax amount shown on page 1, line 2 pertaining to
income associated with amounts deducted and withheld under sections 1445
and 1446 (see instructions for general guidelines) . . . . . . . . .
.
.
.
3
4 Total Chapter 3 tax. Combine lines 2 and 3
. . . . . . . . . . . . .
5 Tentative overpayment resulting from tax deducted and withheld under Chapter 3.
Subtract line 4 from line 1 . . . . . . . . . . . . . . . . . . .
6 Enter the amount from page 1, line 8a . . . . . . . . . . . . .
7 Overpayment resulting from tax deducted and withheld under Chapter 3.
Enter the smaller of line 5 or line 6. Enter the result here and on page 1, line 8b . .
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1
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4
2
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5
6
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7
Form 1120-F (2012)
11
Form
8833
(Rev. December 2012)
Department of the Treasury
Internal Revenue Service
Treaty-Based Return Position Disclosure
Under Section
6114 or 7701(b)
a
OMB No. 1545-1354
Attach to your tax return.
a Information about Form 8833 and its instructions is at www.irs.gov/form8833.
Attach a separate Form 8833 for each treaty-based return position taken. Failure to disclose a treaty-based return position may
result in a penalty of $1,000 ($10,000 in the case of a C corporation) (see section 6712).
U.S. taxpayer identifying number
Name
Address in country of residence
Address in the United States
Check one or both of the following boxes as applicable:
• The taxpayer is disclosing a treaty-based return position as required by section 6114 . . . . . .
• The taxpayer is a dual-resident taxpayer and is disclosing a treaty-based return position as required by
Regulations section 301.7701(b)-7 . . . . . . . . . . . . . . . . . . . . . . .
.
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.
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.
a
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a
Note. If the taxpayer is a dual-resident taxpayer and a long-term resident, by electing to be treated as a resident of a foreign country
for purposes of claiming benefits under an applicable income tax treaty, the taxpayer will be deemed to have expatriated pursuant to
section 877A. For more information, see the instructions.
Check this box if the taxpayer is a U.S. citizen or resident or is incorporated in the United States . . . . . . . . . . a
3 Name, identifying number (if available to the taxpayer), and
1
Enter the specific treaty position relied on:
address in the United States of the payor of the income (if
a Treaty country
fixed
or determinable annual or periodical). See instructions.
b Article(s)
List the Internal Revenue Code provision(s) overruled or
2
modified by the treaty-based return position
4
List the provision(s) of the limitation on benefits article (if any) in the treaty that the taxpayer relies on to prevent application
of that article a
5
Explain the treaty-based return position taken. Include a brief summary of the facts on which it is based. Also, list the nature
and amount (or a reasonable estimate) of gross receipts, each separate gross payment, each separate gross income item, or
other item (as applicable) for which the treaty benefit is claimed
For Paperwork Reduction Act Notice, see the instructions.
Cat. No. 14895L
Form
8833
(Rev. 12-2012)
12
Form
SS-4
(Rev. January 2010)
Type or print clearly.
Department of the Treasury
Internal Revenue Service
8a
8c
9a
Application for Employer Identification Number
(For use by employers, corporations, partnerships, trusts, estates, churches,
government agencies, Indian tribal entities, certain individuals, and others.)
See separate instructions for each line.
Keep a copy for your records.
1
Legal name of entity (or individual) for whom the EIN is being requested
2
Trade name of business (if different from name on line 1)
3
Executor, administrator, trustee, “care of” name
4a
Mailing address (room, apt., suite no. and street, or P.O. box)
5a
Street address (if different) (Do not enter a P.O. box.)
4b
City, state, and ZIP code (if foreign, see instructions)
5b
City, state, and ZIP code (if foreign, see instructions)
6
County and state where principal business is located
7a
Name of responsible party
Is this application for a limited liability company (LLC) (or
a foreign equivalent)?
Yes
7b
SSN, ITIN, or EIN
8b
If 8a is “Yes,” enter the number of
LLC members
No
No
Estate (SSN of decedent)
Partnership
Plan administrator (TIN)
Corporation (enter form number to be filed)
10
Yes
If 8a is “Yes,” was the LLC organized in the United States?
Type of entity (check only one box). Caution. If 8a is “Yes,” see the instructions for the correct box to check.
Sole proprietor (SSN)
9b
OMB No. 1545-0003
EIN
Trust (TIN of grantor)
Personal service corporation
National Guard
State/local government
Church or church-controlled organization
Farmers’ cooperative
Federal government/military
Other nonprofit organization (specify) Other (specify) If a corporation, name the state or foreign country
(if applicable) where incorporated
Reason for applying (check only one box)
Started new business (specify type)
State
REMIC
Indian tribal governments/enterprises
Group Exemption Number (GEN) if any Foreign country
Banking purpose (specify purpose)
Changed type of organization (specify new type)
Purchased going business
Hired employees (Check the box and see line 13.)
11
Created a trust (specify type)
Compliance with IRS withholding regulations
Created a pension plan (specify type) Other (specify) Date business started or acquired (month, day, year). See instructions.
12 Closing month of accounting year
If you expect your employment tax liability to be $1,000
or less in a full calendar year and want to file Form 944
annually instead of Forms 941 quarterly, check here.
If no employees expected, skip line 14.
(Your employment tax liability generally will be $1,000
or less if you expect to pay $4,000 or less in total
Agricultural
Household
Other
wages.) If you do not check this box, you must file
Form 941 for every quarter.
First date wages or annuities were paid (month, day, year). Note. If applicant is a withholding agent, enter date income will first be paid to
nonresident alien (month, day, year)
14
13
15
16
Highest number of employees expected in the next 12 months (enter -0- if none).
Check one box that best describes the principal activity of your business.
Construction
17
18
Rental & leasing
Transportation & warehousing
Finance & insurance
Health care & social assistance
Accommodation & food service
Wholesale-agent/broker
Retail
Wholesale-other
Real estate
Manufacturing
Other (specify)
Indicate principal line of merchandise sold, specific construction work done, products produced, or services provided.
Has the applicant entity shown on line 1 ever applied for and received an EIN?
If “Yes,” write previous EIN here Yes
No
Complete this section only if you want to authorize the named individual to receive the entity’s EIN and answer questions about the completion of this form.
Third
Party
Designee
Designee’s name
Designee’s telephone number (include area code)
Address and ZIP code
Designee’s fax number (include area code)
(
(
Under penalties of perjury, I declare that I have examined this application, and to the best of my knowledge and belief, it is true, correct, and complete.
Name and title (type or print clearly)
)
)
Applicant’s telephone number (include area code)
(
)
Applicant’s fax number (include area code)
Signature
Date
For Privacy Act and Paperwork Reduction Act Notice, see separate instructions.
(
Cat. No. 16055N
)
Form
SS-4
13
(Rev. 1-2010)
Form
W-8BEN
Certificate of Foreign Status of Beneficial Owner
for United States Tax Withholding
(Rev. February 2006)
Department of the Treasury
Internal Revenue Service
䊳
OMB No. 1545-1621
Section references are to the Internal Revenue Code. 䊳 See separate instructions.
䊳 Give this form to the withholding agent or payer. Do not send to the IRS.
Do not use this form for:
● A U.S. citizen or other U.S. person, including a resident alien individual
● A person claiming that income is effectively connected with the conduct
of a trade or business in the United States
● A foreign partnership, a foreign simple trust, or a foreign grantor trust (see instructions for exceptions)
● A foreign government, international organization, foreign central bank of issue, foreign tax-exempt organization,
foreign private foundation, or government of a U.S. possession that received effectively connected income or that is
claiming the applicability of section(s) 115(2), 501(c), 892, 895, or 1443(b) (see instructions)
Note: These entities should use Form W-8BEN if they are claiming treaty benefits or are providing the form only to
claim they are a foreign person exempt from backup withholding.
● A person acting as an intermediary
Note: See instructions for additional exceptions.
1
Name of individual or organization that is the beneficial owner
3
Type of beneficial owner:
Grantor trust
Central bank of issue
Individual
2
Corporation
W-8ECI or W-8EXP
W-8IMY
Complex trust
Estate
Tax-exempt organization
Private foundation
Country of incorporation or organization
Disregarded entity
Partnership
Government
International organization
Simple trust
Permanent residence address (street, apt. or suite no., or rural route). Do not use a P.O. box or in-care-of address.
City or town, state or province. Include postal code where appropriate.
5
Country (do not abbreviate)
Mailing address (if different from above)
City or town, state or province. Include postal code where appropriate.
6
Country (do not abbreviate)
7
U.S. taxpayer identification number, if required (see instructions)
SSN or ITIN
8
Foreign tax identifying number, if any (optional)
EIN
Reference number(s) (see instructions)
Claim of Tax Treaty Benefits (if applicable)
Part II
9
10
W-8ECI
W-8ECI or W-8IMY
Identification of Beneficial Owner (See instructions.)
Part I
4
Instead, use Form:
W-9
I certify that (check all that apply):
a
The beneficial owner is a resident of
b
If required, the U.S. taxpayer identification number is stated on line 6 (see instructions).
within the meaning of the income tax treaty between the United States and that country.
c
The beneficial owner is not an individual, derives the item (or items) of income for which the treaty benefits are claimed, and, if
applicable, meets the requirements of the treaty provision dealing with limitation on benefits (see instructions).
d
The beneficial owner is not an individual, is claiming treaty benefits for dividends received from a foreign corporation or interest from a
U.S. trade or business of a foreign corporation, and meets qualified resident status (see instructions).
e
The beneficial owner is related to the person obligated to pay the income within the meaning of section 267(b) or 707(b), and will file
Form 8833 if the amount subject to withholding received during a calendar year exceeds, in the aggregate, $500,000.
Special rates and conditions (if applicable—see instructions): The beneficial owner is claiming the provisions of Article
of the
.
% rate of withholding on (specify type of income):
treaty identified on line 9a above to claim a
Explain the reasons the beneficial owner meets the terms of the treaty article:
Notional Principal Contracts
Part III
11
I have provided or will provide a statement that identifies those notional principal contracts from which the income is not effectively
connected with the conduct of a trade or business in the United States. I agree to update this statement as required.
Part IV
Certification
Under penalties of perjury, I declare that I have examined the information on this form and to the best of my knowledge and belief it is true, correct, and complete. I
further certify under penalties of perjury that:
1 I am the beneficial owner (or am authorized to sign for the beneficial owner) of all the income to which this form relates,
2 The beneficial owner is not a U.S. person,
3 The income to which this form relates is (a) not effectively connected with the conduct of a trade or business in the United States, (b) effectively connected but is
not subject to tax under an income tax treaty, or (c) the partner’s share of a partnership’s effectively connected income, and
4 For broker transactions or barter exchanges, the beneficial owner is an exempt foreign person as defined in the instructions.
Furthermore, I authorize this form to be provided to any withholding agent that has control, receipt, or custody of the income of which I am the beneficial owner or
any withholding agent that can disburse or make payments of the income of which I am the beneficial owner.
Sign Here
䊳
Signature of beneficial owner (or individual authorized to sign for beneficial owner)
For Paperwork Reduction Act Notice, see separate instructions.
Date (MM-DD-YYYY)
Cat. No. 25047Z
Printed on Recycled Paper
Capacity in which acting
Form
W-8BEN
14
(Rev. 2-2006)
Appendix B is for illustrative purposes only. You should receive a Form 1042-S
from your organization. Use that Form1042-S to prepare your tax return.
Appendix B – Sample 2012 Form 1042-S issued
by Your Organization
This amount represents the total royalty income earned
Income Code 12 indicates that the slip relates
to royalty income.
This amount represents the tax that was withheld
from the royalty income
Recipient Codes may vary. Recipient Code 02
indicates the recipient is a corporation.
15
Appendix C is for illustrative purposes only. Each question should be answered as it
applies to your corporation.
Appendix C - United States Form 1120-F
A calendar year-end has been assumed; if this is not
the case enter the dates for the fiscal year
Enter the date of incorporation
Enter the corporation’s
EIN – Refer to Step 1 of
this Guide to obtain an
EIN
If this is the
corporation’s first time
filing a U.S. return
check the initial return
box
Enter the corporate
name and address and
answer questions A-M
Different business
codes and activities
may apply. For
example “Performing
Arts Companies” with
business code
711100. A listing of
business activity
codes can be found in
Appendix H.
These answers should apply to all
corporations for whom this Guide is
targeted as outlined in the Scope section. If
you are unsure whether your corporation
engaged in business in the U.S. or has a
permanent establishment in the U.S. please
speak to your tax advisor.
16
Enter the amount on line
11 of page 2 of this form
Enter the amount on line
12 of page 2 of this form
Enter the date of
signing and include
your title with respect
to the corporation e.g.
President
Appendix C is for illustrative purposes only. Each question should be answered as it
applies to your corporation.
17
Appendix C is for illustrative purposes only. Each question should be answered as
it applies to your corporation.
A sample statement can be found at the end
of this Appendix
Answer
questions
N - AA
Enter the amount in
Box 8 of Form 1042-S
issued by your
organization
Enter the amount in Box 2 of Form 1042-S
issued by your organization
Multiply column
B by column C
and enter the
result here
A foreign (non-U.S.) corporation that is a resident of Canada for purposes of the Canada-U.S.
Income Tax Convention (“The Treaty”) may be eligible to claim a 0% or 10% rate of withholding
tax. A professional tax advisor should be consulted to ensure that the corporation is eligible to claim
Treaty benefits and the reduced rate of withholding.
Questions N – AA have been answered appropriately for corporations that meet the
criteria outlined in the Scope section of this Guide.
18
Appendix C is for illustrative purposes only. Each question should be answered as it
applies to your corporation.
The schedule does not need to be completed for corporations meeting the criteria set
out in the Scope section.
19
Appendix C is for illustrative purposes only. Each question should be answered as it
applies to your corporation.
The schedule does not need to be completed for corporations meeting the criteria set
out in the Scope section.
20
Appendix C is for illustrative purposes only. Each question should be answered as it
applies to your corporation.
The schedule does not need to be completed for corporations meeting the criteria set
out in the Scope section.
21
Appendix C is for illustrative purposes only. Each question should be answered as it
applies to your corporation.
The schedule does not need to be completed for corporations meeting the criteria set
out in the Scope section.
22
Appendix C is for illustrative purposes only. Each question should be answered as it
applies to your corporation.
Complete the above schedule as indicated in the instructions on each line.
23
1234567 Canada Inc.
EIN: 99-9999999
Statement Attached to and Forming Part of Tax Return 1120-F
Form 1120-F Page 2 Question V Additional Information
Name: John Q. Taxpayer
Identifying Number: Foreign US
% Owned: 100%
This statement is only a sample provided to illustrate the information required and
should be completed based on the ownership information of the corporation.
24
Appendix D is for illustrative purposes only. Each question should be answered as it
applies to your corporation.
Appendix D – Form SS-4 (EIN Application)
This should be the person signing the form
Lines 16 & 17 should be
consistent with page 1 of Form
1120-F. See comment on page 1
of Form 1120-F regarding
different business activities.
Include your name, title with respect to the
corporation, phone and fax number. Sign and
date the form
25
Appendix E - Form 8833
Enter the corporation’s
name, address and EIN
Ensure this box is checked
The treaty Article indicated here is for corporations meeting the criteria in the
Scope section. Please consult with a professional tax advisor for more
information.
The applicability of the particular
limitation of benefits article relied
upon will vary depending upon the
specific facts surrounding each
corporation (i.e. ownership, active
business, etc.). Please consult with a
professional tax advisor for more
information.
Sample wording provided.
Please consult with a
professional tax advisor for
specific wording applicable
to your corporation.
26
Appendix F is for illustrative purposes only. Each question should be answered as it
applies to your corporation.
Appendix F – Form W-8BEN
Enter the corporate
name, country of
incorporation, address
and EIN in Part I
Complete part II as
indicated here
Enter the date of
signing and include
your title with respect
to the corporation e.g.
President
27
Appendix G – Sample Statement to Attach to
Form 1120-F
ATTACHMENT TO FORM 1120-F, U.S. INCOME TAX RETURN OF A FOREIGN CORPORATION
TAXPAYER: [INSERT TAXPAYER NAME]
EIN: [INSERT TAXPAYER EIN]
In 2012, SoundExchange Inc., a United States Corporation and a United States Withholding Agent, made
a payment of royalties to Re:Sound, a Canadian not-for-profit corporation and non-qualified intermediary
organization. SoundExchange Inc. withheld 30% tax on the payment.
Re:Sound, in turn, distributed allocable portions of the royalty payment received to its member
organizations. The member organizations of Re:Sound act as intermediaries on behalf of artists and
record companies. [INSERT NAME OF YOUR ORGANIZATION] is one of Re:Sound’s member
organizations. The corresponding portion of the 30% tax originally withheld was also allocated to
[INSERT NAME OF YOUR ORGANIZATION].
[INSERT NAME OF YOUR ORGANIZATION] distributed an allocable portion of the royalty payment to
the taxpayer, who is the ultimate beneficial owner of such royalty payment. Attached to this tax return is a
copy of the Form 1042-S, “Foreign Person’s U.S. Source Income Subject to Withholding”, that the
taxpayer received from [INSERT NAME OF YOUR ORGANIZATION].
This statement is only a sample provided to illustrate the flow of funds from
SoundExchange Inc. through Re:Sound, through your organization and to your
corporation, the ultimate beneficiary. The statement should be modified as
applicable to your corporation
28
Appendix H – Principle Business Activity
Codes
29
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32
Qualifications
This Guide is not intended to be a formal opinion of tax consequences and, thus, may not contain a full description
of all the facts or a complete exposition and analysis of all relevant tax authorities. The Guide is intended to
represent general tax comments only.
The tax comments in this Guide are not binding on the Internal Revenue Service (the “IRS” or “Service”) and there
can be no assurance that the Service will not take a contrary position and that such position, if taken, will not be
sustained.
Our views and comments expressed herein are based upon our interpretation of the relevant provisions of the U.S.
Internal Revenue Code, the Convention between Canada and the U.S. with respect to Tax on Income and Capital,
regulations and legislation in force on the date hereof, all proposed amendments thereto publicly announced by the
IRS, our interpretation of relevant jurisprudence and our understanding of the current administrative practices and
policies of the IRS.
Each of these authorities is subject to change at any time, and any such change could have a retroactive effect.
Further, there is no certainty that proposed legislative or regulatory amendments will be enacted in their current
form or that new proposals will not be introduced with retroactive effect. Any such development could cause the tax
comments provided herein to become invalid, in whole or in part, with respect to any entity or person involved in
the transactions described herein. Our conclusions are valid as of the date of this Guide and we have no
responsibility to report any changes or to update this Guide for any changes in applicable law or authorities
occurring after this date except if engaged by Re:Sound to update it at a future date.
Any U.S. Federal, state, or local tax advice included in this written or electronic communication was not intended or
written to be used, and it cannot be used by the taxpayer, for the purpose of avoiding any penalties that may be
imposed by any U.S. Federal, state or local governmental taxation authority or agency.
33