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Most partnerships are either general or limited partnerships. The determination of percentage of voting interest in a general or limited partnership is based on who controls the partnership. The percentage of voting interest is NOT based on the percentage of ownership in the partnership’s equity.
If the U.S. business enterprise was still in existence and still owned at least 10 percent of a foreign affiliate at the end of its fiscal year that ended in calendar year 2024, then the company is required to file a BE-10A form and one or more BE-10B or BE-10C forms.
If the U.S. business enterprise or all of their foreign affiliates were no longer in existence before the end of its fiscal year in calendar year 2024, AND was notified to file by BEA, then the company must submit a BE-10 Claim for Not Filing.
Yes, your company is still required to file a BE-10A form and its corresponding BE-10B, BE-10C, or BE-10D forms if a foreign affiliate is owned by a US entity which has a ten percent or greater voting (or equivalent) interest.
Please note that each U.S. multinational enterprise must retain a copy of its report for at least 3 years after the report’s original due date.
If prior filings were submitted through the BEA eFile System at www.bea.gov/efile, these reports may be accessed through this system.
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-10B
A complete BE-10 report is due on the following dates:
If you were notified by BEA to file a BE-10 survey, but your business does not meet the filing requirements, the BE-10 Claim for Not Filing must be submitted.
If you were NOT notified by BEA to file a BE-10 survey, and you do NOT meet BE-10 filing requirements, no action is necessary.
The BE-10 benchmark survey is BEA's most comprehensive survey, in terms of both the number of companies covered and the amount of information gathered, on U.S multinational enterprises. The survey is conducted once every 5 years in place of the BE-11 annual survey. The BE-11 annual survey is conducted during the 4 years in between benchmark surveys.
A BE-10 report is required of any U.S. person that had a foreign affiliate – that is, that had a direct or indirect ownership or control of at least 10 percent of the voting stock of an incorporated foreign business enterprise, or an equivalent interest in an unincorporated foreign business enterprise – at the end of the U.S. person’s 2024 fiscal year. Certain private funds may be exempt from filing; go to www.bea.gov/privatefunds for further information.
The BE-10 is BEA's most comprehensive survey, in terms of both the number of companies covered and the amount of information gathered, on financial and operating data of U.S. multinational enterprises and their foreign affiliates. The survey is used to produce statistics on the scale and effects of US-owned business activities abroad. Business leaders use these statistics to inform decisions about hiring and investing. Policymakers and researchers use them to analyze the impacts of direct investment on jobs, wages, productivity and taxes.