Form 8938 reporting applies for specified foreign financial assets in which the taxpayer has an interest in taxable years starting after March 18, 2010. A foreign-owned US DE must file Form 5472 for each year during which the foreign-owned US DE has reportable transactions with any related party.Who can be the Statutory Agent? A Statutory Agent can be an individual, or an LLC, or a foreign corporation or LLC that is authorized to transact business. An LLC treated as a sole proprietorship must report its business income and expenses on the member's New York State personal income tax returns. You will need to fill out this application to certify your individually owned, shared vehicle for Peer-to-Peer sharing use per A.R.S. § 28-9616. Such copy shall be filed with the taxpayer's return for the taxable year if he has been a shareholder of such corporation for any part of such year. Details Review Relationships Preview . The former senator has "already been punished relatively more harshly," an attorney wrote. Exit polls are surveys conducted on Election Day at polling places across the country.