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 2024. Data on Form BE-10A pertain to the fully consolidated U.S. domestic business enterprise for the U.S. Reporter’s 2024 fiscal year

Form BE-10B

I usually file the BE-11 annual survey. What is the difference between the BE-10 and the BE-11?

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.

Am I required to file the BE-10 benchmark survey?

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.

Why does BEA conduct the BE-10 Benchmark Survey?

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.

Can affiliated companies be consolidated into one BE-45 report?

One BE-45 survey should be completed on behalf of the consolidated domestic U.S. Reporter. The fully consolidated domestic U.S. enterprise consisting of (i) the U.S. corporation whose voting securities are not owned more than 50 percent by another U.S. corporation, and, proceeding down each ownership chain from that U.S. corporation, (ii) any U.S. corporation whose voting securities are more than 50 percent owned by the U.S. corporation above it. The fully consolidated domestic U.S. enterprise excludes foreign branches and other foreign affiliates.