IRS Form 851

2025 Printable Template

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Form last updated: 03/2024. Please verify this is the current version before use.

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What is a 851 used for?

Form 851 is used by corporations to report affiliations within an affiliated group filing a consolidated tax return. It identifies the parent corporation and its subsidiaries, ensuring compliance with IRS regulations.

Who needs to fill out a 851 form

The common parent corporation of an affiliated group filing a consolidated tax return must complete this form.

How to fill out a 851 online?

Follow these steps to complete your 851 form online.

Step 1
Step 1
Identify and list the common parent corporation's name and address.
Step 2
Step 2
List all subsidiary corporations along with their names, addresses, and identification numbers.
Step 3
Step 3
Enter the principal business activity and PBA code for the parent and subsidiaries.
Step 4
Step 4
Complete any additional sections as necessary.
Step 5
Step 5
Verify that all subsidiaries meet the affiliation criteria.
Step 6
Step 6
Attach Form 851 to the consolidated tax return.
IRS Form 851

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Frequently Asked Questions

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Form 851 provides a detailed schedule of affiliations for consolidated tax returns, identifying members of the affiliated group.

The due date for Form 851 aligns with the deadline for the consolidated tax return of the affiliated group.

No signature is required on Form 851, but it must be attached to the consolidated tax return.

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