Filing the BE-12 report
Assistance with completing and submitting the Benchmark Survey: Foreign Direct Investment in the United States for companies in the U.S.
Who is required to file the BE-12 report?
The BE-12 form (U.S. Benchmark Survey of Foreign Direct Investment in the United States) must be filed by all companies registered in the U.S.,in which a foreign individual or legal entity owns or controls 10% or more of the capital stock as of the end of 2027, regardless of the company’s business activity. The next report must be filed in 2028, so rules may change. The report is also submitted by companies or individuals owning real estate in the U.S. primarily intended for commercial lease.
What are the deadlines for filing the BE-12 report?
The form must be filed by June 30 of the reporting year using the eFile system. The next tax deadline is June 30, 2028. You may complete it yourself, but without experience, this process can be complex.
Cost of filing the BE-12 form
The current filing cost will be available in 2027. Please leave your request to receive updated information
What is needed to file the report?
The BE-12 form requires detailed financial and structural information. Depending on the size and nature of ownership, one of four BE forms must be submitted: 12A, 12B, 12C, or 12 Claim for Not Filing.
Consultation
Contact us via any convenient channel
Information collection
Provide all necessary information or company documents
Filling
Our attorney will submit the report and send you confirmation of acceptance from the IRS
Related services for business owners in the US
Frequently asked questions about the BE-12 form
BE-12 (Benchmark Survey of Foreign Direct Investment in the United States) is a mandatory report for all U.S. companies with foreign ownership of 10% or more. This report is used for U.S. economic statistics.
All American companies where 10% or more ownership, directly or indirectly, belongs to a foreign individual or legal entity, even if the company was inactive or had no income.
BE-12 is filed once every five years. The last reporting period was for 2022, with filing open until June 30, 2023. The next filing will be in 2028 for the year 2027.
There are several different forms depending on whether the company is audited and its income level. Some companies are required to submit a specific type of form if requested by the Bureau of Economic Analysis (BEA).To understand which form you need to file, we recommend consulting our specialists.
The penalty can be up to $50,000 for failure to file or providing inaccurate information. Criminal liability applies in cases of willful violation.
