If the U.S. business enterprise was still in existence and still owned at least 10 percent of a foreign affiliate at the end of its fiscal year that ended in calendar year 2019, then the company is required to file a BE-10A form and one or more BE-10B or BE-10C forms.
If the U.S. business enterprise or all of their foreign affiliates were no longer in existence before the end of its fiscal year in calendar year 2019, AND was notified to file by BEA, then the company must submit a BE-10 Claim for Not Filing.
If the U.S. business enterprise or all of their foreign affiliates were no longer in existence before the end of its fiscal year in calendar year 2019, AND was NOT notified to file by BEA, then no action is necessary.
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