I am required to file a BE-10 report. Which form do I file?

A complete response includes a BE-10A form for the U.S. parent's domestic operation and one or more BE-10B, BE-10C, or BE-10D forms for its foreign affiliates.

Form BE-10A

• Form BE-10A must be filed by each U.S. person that has a foreign affiliate reportable in fiscal year 2019. Data on Form BE-10A pertain to the fully consolidated U.S. domestic business enterprise for the U.S. Reporter’s 2019 fiscal year

Form BE-10B

• The U.S. Reporter must file Form BE-10B for each majority-owned foreign affiliate for which the affiliate’s total assets; sales or gross operating revenues, excluding sales taxes; or net income after provision for foreign income taxes was greater than $80 million (positive or negative) at the end of the affiliate’s 2019 fiscal year.

Form BE-10C

The U.S. Reporter must file Form BE-10C for:

• (1) each majority-owned foreign affiliate for which total assets; sales or gross operating revenues, excluding sales taxes; or net income after provision for foreign income taxes was greater than $25 million (positive or negative), but for which no one of these items was greater than $80 million (positive or negative) at the end of the affiliate’s 2019 fiscal year;
• (2) each minority-owned foreign affiliate for which total assets; sales or gross operating revenues, excluding sales taxes; or net income after provision for foreign income taxes was greater than $25 million (positive or negative) at the end of the affiliate’s 2019 fiscal year; and
• (3) each foreign affiliate for which no one of the items: total assets; sales or gross operating revenues, excluding sales taxes; or net income after provision for foreign income taxes was greater than $25 million (positive or negative) at the end of the affiliate’s 2019 fiscal year that is a foreign affiliate parent of another foreign affiliate being filed on Forms BE-10B or BE-10C.

Form BE-10D

The U.S. Reporter must file Form BE-10D for all foreign affiliates for which no one of the items: total assets; sales or gross operating revenues, excluding sales taxes; or net income after provision for foreign income taxes was greater than $25 million (positive or negative) at the end of the affiliate’s 2019 fiscal year.

• If, however, a foreign affiliate meeting the reporting requirements for Form BE-10D owns another foreign affiliate being filed on Form BE-10B or BE-10C, the foreign affiliate parent must be filed on Form BE-10C.