Can we use estimates when filing the BE-25 survey?
Estimates are allowed to be used if actual data are not available and estimates are labeled as such.
View and print all FAQs related to the BE-25 survey (PDF)
Estimates are allowed to be used if actual data are not available and estimates are labeled as such.
View and print all FAQs related to the BE-25 survey (PDF)
These services must be reported if they are provided abroad for U.S. Government nonmilitary agencies, such as the Agency for International Development, or that are part of an aid or technical cooperation program of the Government with foreign persons (for the transaction mentioned above, report it as a sale to Egypt). However, do not report services provided to the U.S. Department of Defense or any of its agencies, such as the Army Corp of Engineers.
If you do not have an EIN, leave that item blank on the survey.
You have a few options. You could report this data on Schedule B under transaction code 1, accounting, auditing, and bookkeeping, and list the country detail. Because the total purchases of this particular type of service totaled less than $4 million, you have a second option of reporting this data on Schedule B under transaction code 1, accounting, auditing, and bookkeeping services, without the country detail and reporting the total purchases of accounting, auditing, and bookkeeping services on line 32. Finally, you have the option of not reporting these transactions.
No. Only report those services listed on the survey. Please see Section V, Transactions Covered, of the General Instructions for the list of transactions in services and intangible assets covered on this survey.
View and print all FAQs related to the BE-25 survey (PDF)
For the 2022 BE-12, BEA will no longer provide forms in the mail. Respondents should plan to use eFile or download and complete a PDF form from the BEA website. The BEA eFile System and fillable forms for the BE-12 can be accessed at www.bea.gov/be12.
Yes, include services transactions that you have with all countries (even those that are not listed on the form). Write in the names of the countries on the lines below where it says “Other-Specify.” If you run out of space, use the overflow sheets provided or write the data on a separate sheet of paper, making sure that you list the proper service type with the proper country.
View and print all FAQs related to the BE-25 survey (PDF)
If this entity has previously filed on a BE-12, BE-15, or BE-605 survey or you received a notification with a BE-12 ID, DO NOT use "Add new BE-12 Report" button, instead use the "Link a BE-12 Survey" button. Instructions on how to link a survey can be found here: www.bea.gov/help/faq1284
On pages 3 and 4 of the survey, each type of service and intangible asset covered by the survey has a number corresponding to it (for example, accounting, auditing, and bookkeeping are reported under transaction code 1). If you sold accounting, auditing, and bookkeeping services, in the space provided below “Transaction Code” in column three of Schedule A, you would enter the transaction code 1 for accounting, auditing, and bookkeeping. If you check the “yes” box in Step 2, then enter the transaction code associated with that service on Schedule A (U.S.
If you were notified by BEA to file a BE-12 survey, but your business does not meet the filing requirements, the BE-12 Claim for Not Filing must be submitted.
BE-12 forms are accepted through eFile at www.bea.gov/efile. In addition, fillable PDFs of the forms are available on BEA's website at www.bea.gov/be12.
If you were NOT notified by BEA to file a BE-12 survey, and you do NOT meet BE-12 filing requirements, no action is necessary.