Survey Respondents | Forms BE-185 & BE-180
This tool will help you determine if you need to file the BE-180 form.Launch Decision Tool
Frequently Asked Questions (FAQ)Common questions regarding both forms BE-180 & BE-185
Due Date and Extensions
About the Survey
How to File
- How do I obtain an Adobe fillable PDF or Microsoft Excel version of the BE-180 survey or overflow sheets?
- Can I submit the BE-180 electronically?
- Can I fax the completed BE-180 survey?
- Do I need to submit a hard copy of the BE-180 form if I am submitting the form by fax or eFile?
- Can I email my completed BE-180 survey?
- The address and the contact person listed on the BE-180 form I received are no longer current. How do I update this information?
How to Report
- Should I report on an accrual basis or cash basis on the BE- 180?
- How should I round my data on the BE-180 survey?
- Are estimates acceptable on the BE-180 survey?
- Should I net sales against purchases on the BE-180?
- How do I indicate on the BE-180 the types of services I sold and/or purchased in fiscal year 2014?
- Should I report transactions in financial services that are not listed on the BE-180?
- Should I report transactions on the BE-180 for financial instruments exposed to a financial gain or loss?
- We receive interest and dividends from a foreign corporation. Do we report the interest and dividends we received on the BE-180?
- I believe I am exempt from filing data on Schedule A and/or B of the BE-180 survey. What should I do?
- How should I report if my company was acquired by another company in fiscal year 2014?
- How do I report additional countries on Schedule A and/or Schedule B?
- When reporting transactions by country on Schedule A and/or Schedule B of the BE-180, can regions be used?
- I have transactions with countries that are not listed on Schedule A or Schedule B of the BE-180. Should I include those countries on the survey?
- Do I report transactions with international organizations on the BE-180?
- We provide financial services to our foreign parent. Are these transactions reportable on the BE-180?
- We provide financial services to a foreign affiliate of a foreign parent. Are these transactions reportable on the BE-180?
- We provide financial services to one of our foreign affiliates. Are these transactions reportable on the BE-180?
- We provide financial services to a foreign-owned company resident in the United States. Are these transactions reportable on the BE-180?
- We purchased financial services from a German company, but we sent the payments to a Swiss bank. How should we report this transaction on the BE-180?
- My company purchased brokerage services related to equity transactions of a combined $1.75 million from three countries: $500 thousand from Norway, $500 thousand from the United Kingdom, and $750 thousand from Venezuela. These were the only financial services purchases my company made from foreign residents. How should I report these transactions on the BE-180?
- I am a U.S. custodian. Do I need to report payments of brokerage fees and commissions?
- Does each fund manager in a U.S. fund with covered transactions file a separate BE-180?
- Do the equity partners in a U.S. fund have to file the BE-180?
- If a U.S. fund is managed by a foreign party, are the funds transactions with foreign persons reportable on the BE-180?
- As a foreign resident and fund manager having transactions with a U.S. affiliate of a foreign company, am I required to report on the BE-180 benchmark form?
- As a U.S. fund manager having transactions with foreign affiliates and unaffiliated foreign persons, am I required to report these transactions on the BE-180?
- At what level should a U.S. fund that is managed by more than one individual report on the BE-180 if it had covered transactions to report?
- Are profit allocations reportable as financial management fees?
- Should a U.S. investment advisor report fees that are received from a proprietary non-U.S. commingled investment fund as affiliated transactions?
- Should fees paid by a U.S.-registered investment company to a foreign broker that is a branch or subsidiary of a U.S. broker be included on the BE-180 survey?
- Should a U.S. lending agent report securities lending fees received from a foreign person?
- How should overdraft charges paid to foreign intermediaries be reported?
- What mutual fund service fees are reportable?
- I am completing this form for a pension/benefit fund. Why did we receive the BE-180 and what should we report?