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Schedule P (Form 5471) (Rev. 12-2020). Page 2. Part I. Previously Taxed E&P in Functional Currency (see instructions) (continued). (d). Reclassified section. We then cover the new Schedule P, which is a PTEP Schedule, So, Form 5471 instructions also talk about control, a foreign controlled corporation. Irs Form 5471 Schedule P Is Often Used In U.s. Department Of The Treasury - Internal Previously Taxed E&P in Functional Currency (see instructions). Caution: DRAFT—NOT FOR FILING This is an early release draft of an IRS tax form, instructions, or publication, which the IRS is providing for your P. C. 16. Form 5471 - Schedule E. ? CFC paying a foreign tax and/or claiming a foreign credit must complete Schedule E. ? Schedule E completely revampedLearn the basics of How to Prepare Schedule P Form 5471 PTEP (Previously Taxed Earnings & Profits). As provided in the IRS instructions: This is an early release draft of an IRS tax form, instructions, or publication, which the IRS is providing for your information as a courtesy.