International Tax Compliance - Foreign Disregarded Entity (U.S. Owner) Form 8858

Does The Taxpayer Own An Interest In A Foreign Disregarded Entity?
Special reporting rules also apply to U.S. Per­sons who are owners of a foreign disregarded en­tity.
Any U.S. Person that is treated as the owner of the assets or liabilities of a foreign disregarded en­tity is required to file a Form 8858 with its timely filed [...]

Source: http://feeds.feedburner.com/~r/IRSTaxAuditNews/~3/310554648/