BEA is in the process of upgrading our eFile system and has begun transitioning some forms to web-based versions.
All foreign affiliates with $25 million or less in assets, sales, and net income should be reported on the new web-based BE-10D form.
In addition, U.S. reporters that are individuals, estates, trusts, or nonprofit organizations as well as those with $300 million or less in assets, sales, and net income will also report their BE-10A form in the new web-based version in eFile if they only own foreign affiliate(s) that meet the BE-10D form requirements (see above). All other U.S. reporters will continue to report their BE-10 forms, except for their BE-10D forms, using the PDF versions of those forms.