How do I request a filing extension for the BE-180?

Requests for an extension of the reporting deadline, if provided in writing, may be considered if it is received by the due date. You may fax the request to (301) 278-9508 or e-mail the request to BE-180extension@bea.gov. BEA will provide a written response to such a request. Extension requests can also be made using BEA’s eFile system. Visit www.bea.gov/efile for this option.

Can I email my completed BE-125 survey?

No. The Cyber Security Act of 2015 requires all Federal Agencies to protect confidential information from cyber security risks. Because email systems are not necessarily secure against interception by a third party, BEA prohibits the transmission of all confidential information via this method. However, you may submit your form electronically using BEA’s secure eFile system. Any electronic correspondence between you and BEA staff should be conducted through eFile’s secure messaging system.

How should the currency composition of intercompany debt receivable and payable balances be reported on the BE-577 survey?

BEA added two questions to the BE-577 survey beginning in first quarter 2020 to collect information on the currency composition of intercompany debt receivable and payable balances between foreign affiliates and their U.S. parents. The U.S. dollar value of the debt denominated in euros, yen, and other currencies should be reported. Do not report the foreign currency value of the debt. The sum of the currency information should equal the total end of quarter balance reported in the previous question.

For example:

How should the currency composition of intercompany debt receivable and payable balances be reported on the BE-605 survey?

BEA added two questions to the BE-605 survey beginning in first quarter 2020 to collect information on the currency composition of intercompany debt receivable and payable balances between U.S. affiliates and their affiliated foreign group. The U.S. dollar value of the debt denominated in euros, yen, and other currencies should be reported. Do not report the foreign currency value of the debt. The sum of the currency information should equal the total end of quarter balance reported in the previous question.

For example:

Should I report year to date or annual amounts on the BE-45 report?

For BE-45 reports from Q1 2019 onward, all the amounts you report on the form, on Schedules A and B, should be quarterly amounts for the reporting period. Please do not report any year to date or annual amounts.

For BE-45 reports prior to Q1 2019, please only report annual amounts on Schedule B. Schedule A should contain only quarterly amounts.

Are there exceptions to the consolidation rules when filing a BE-10 report?

A U.S. Reporter who participates in BEA’s BE-577 Quarterly Survey of U.S. Direct Investment Abroad, Direct Transactions of a U.S. Reporter with Foreign Affiliate, should consolidate foreign business enterprises on Forms BE-10B, BE-10C, and BE-10D in the same manner as on Form BE-577.

The following rules should be used in determining which foreign business enterprises may be consolidated into one foreign affiliate form.

I only own real estate in a foreign country. Why am I required to file a BE-10 survey?

The ownership of foreign real estate is defined to be a business enterprise and, if foreign real estate is owned by a U.S. person, it is a foreign affiliate of a U.S. Reporter.

Real estate that is normally included in the property, plant, and equipment account of a foreign affiliate is not to be reported as a separate affiliate.