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• My company has been hired by the U.S. Government to provide educational and training services to organizations located abroad. Are such transactions reportable on the BE-120?

• Should I report all services not otherwise listed on the BE-120 under service code 42, other selected services?

• How should I round currency amounts on the BE-120?

• How should transactions with international organizations be reported on the BE-120?

• When reporting data by country on the BE-120, can regions be used instead?

• Should I net purchases against sales on the BE-120?

• Should I report on an accrual basis or cash basis on the BE-120?

• Are the purchases or sales of goods reported on the BE-120?

• We provide services to a U.S. affiliate of a foreign company. Is this transaction applicable to the BE-120?

• We purchased services from a company in country A, but we sent the payments to a bank in a different country. How should we report this transaction?

• Do I need to mail a hard copy of the form if I submit the form via eFile?

• Can I submit the BE-120 electronically?

• I believe I am exempt from filing data on Schedule A, B, C, or D on the BE-120 survey. What do I do?

• How should I account for mergers and acquisitions on the BE-120?

• How do I report more than one transaction type or more countries than the Schedules allow?

• Can I provide estimates on the 2022 BE-120?

• How do I request a filing extension for the 2022 BE-120?

• How do I file the 2022 BE-120?

• What is the due date for filing the 2022 BE-120?

• How do I obtain a copy of the 2022 BE-120 survey or additional overflow sheets?