Did the corporation at the end of the year own, directly or indirectly 50% or more of a domestic corporation?
Did any individual, partnership, corporation, estate or trust at the end of the year own, directly or indirectly 50% or more of the corporations voting stock?
Was the corporation a U.S. shareholder of any controlled foreign corporation?
At any time during the tax year, did the corporation have any interest in or signature authority over a bank account, securities account, or financial account in a foreign country?
Was the corporation the grantor of, or transferor to, a foreign trust which existed during the current tax year, whether or not the corporation has any beneficial interest in it?
During this year, did the corporation pay dividends in excess of the corporations current and accumulated earnings and profits?
During the year, did the corporation maintain any part of its accounting/tax records on a computerized system?
Did the corporation issue publicly offer debt instruments with an original issue discount?
Is the corporation a member of a controlled group?