Form BE-12A
File for reporting U.S. affiliates that are majority-owned by foreign parents at the end of the fiscal year that ended in calendar year 2022 if any one of the following three items—total assets, sales or gross operating revenues excluding sales taxes, or net income (loss) after provision for U.S., State, and local income taxes—exceeded $300 million at the end of, or for, the fiscal year that ended in calendar year 2022. A majority-owned U.S. affiliate is one in which the combined direct and indirect ownership interests of all foreign parents of the U.S. affiliate exceed 50 percent.
Form BE-12B
File for reporting U.S. affiliates that are majority-owned by foreign parents at the end of the fiscal year that ended in calendar year 2022 if any one of the following three items—total assets, sales or gross operating revenues excluding sales taxes, or net income (loss) after provision for U.S., State, and local income taxes—exceeded $60 million but none of those items exceeded $300 million at the end of, or for, the fiscal year that ended in calendar year 2022. A majority-owned U.S. affiliate is one in which the combined direct and indirect ownership interests of all foreign parents of the U.S. affiliate exceed 50 percent.
File for reporting U.S. affiliates that are minority-owned by foreign parents at the end of the fiscal year that ended in calendar year 2022 if any one of the following three items—total assets, sales or gross operating revenues excluding sales taxes, or net income (loss) after provision for U.S., State, and local income taxes—exceeded $60 million at the end of, or for, the fiscal year that ended in calendar year 2022. A minority-owned U.S. affiliate is one in which the combined direct and indirect ownership interests of all foreign parents of the U.S. affiliate are at least 10 percent but do not exceed 50 percent.
Form BE-12C
File for reporting U.S. affiliates owned by foreign parents at the end of the fiscal year that ended in calendar year 2022 if none of the following three items—total assets, sales or gross operating revenues excluding sales taxes, or net income (loss) after provision for U.S., State, and local income taxes—exceeded $60 million at the end of, or for, the fiscal year that ended in calendar year 2022. A foreign-owned U.S. affiliate is one in which the combined direct and indirect ownership interests of at least one foreign parent of the U.S. affiliate are at least 10 percent.
Form BE-12 Claim for Not Filing
File for: (1) a U.S. affiliate that is consolidated into or merged with another U.S. affiliate, OR (2) an entity that is not directly or indirectly foreign-owned. Also use this form type if the U.S. affiliate’s foreign ownership fell below 10% or if it was liquidated or dissolved before the end of the fiscal year.