5471 Schedule G-1 Cost Sharing Arrangement

SCHEDULE G-1
(Form 5471)
(Rev. December 2023)
Department of the Treasury
Internal Revenue Service

Cost Sharing Arrangement

Identifying number

Name of person filing Form 5471
Name of foreign corporation

OMB No. 1545-0123

Attach to Form 5471.
Go to www.irs.gov/Form5471 for instructions and the latest information.

EIN (if any)

Reference ID number (see instructions)

Important. Complete a separate Schedule G-1 for each cost sharing arrangement (CSA) in which the foreign corporation was a
participant during the tax year. Report all amounts in U.S. dollars. See instructions.
1

Provide a brief description of the CSA with respect to which this Schedule G-1 is being completed.

Yes No
2
3
4

During the course of the tax year, did the foreign corporation become a participant in the CSA? . .
Was the CSA in effect before January 5, 2009? . . . . . . . . . . . . . . . . . .
What was the foreign corporation’s share of reasonably anticipated benefits for the CSA during
the tax year? . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5a Did a U.S. taxpayer make any platform contributions (as defined in Regulations section 1.482-7(c))
during the tax year? . . . . . . . . . . . . . . . . . . . . . . . . . . .
b If the answer to question 5a is “Yes,” enter the present value of the platform contributions in
U.S. dollars . . . . . . . . . . . . . . . . . . . . . . . . . . . . $
c

6a

.
.

.
.

.
.

.
.

%
to the CSA
. . . .

If the answer to question 5a is “Yes,” check the box for the method under Regulations section 1.482-7(g) used to
determine the price of the platform contribution transaction(s).
Comparable uncontrolled transaction method
Income method
Acquisition price method
Market capitalization method
Residual profit split method
Unspecified method
Enter the total amount of stock-based compensation deductions claimed by the filer for the tax
year
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $

b Enter the total amount of deductions for the tax year for stock-based compensation that was
granted during the term of the CSA and is directly identified with, or reasonably allocable to, the
intangible development activity under the CSA . . . . . . . . . . . . . . . . $
c

Was there any stock-based compensation granted during the term of the CSA to individuals who performed
functions in business activities that generate cost shared intangibles that was not treated as directly identified
with, or reasonably allocable to, the intangible development activity? . . . . . . . . . . . . . . .
7a For the tax year, enter the total amount of intangible development costs for the CSA . . . . $
b For the tax year, enter the amount of intangible development costs allocable to the foreign
corporation based on the foreign corporation’s reasonably anticipated benefits share . . . . $
For Paperwork Reduction Act Notice, see the Instructions for Form 5471.

Cat. No. 33569U

Schedule G-1 (Form 5471) (Rev. 12-2023)