Are stock issuance & capital contributions a reportable transaction for Delaware C Corps in Form 5472. Google says true for LLC what about C Corp, is it also simply a Line 26 "other amounts received" item?
Form 5472 is used to report transactions between a U.S. corporation or a foreign-owned U.S. corporation (including C corporations).Generally, stock issuance under Form 5472 by a C corporation to foreign founders may have reporting requirements , especially if the foreign founders are considered related parties to the corporation. But this requirements can depend on various factors, such as transaction amounts, ownership percentage, , and other necessary details.
