Must be filed by a US entity: (i) in which a foreign person or entity had a direct or indirect ownership interest of 10% or more of the US entity’s voting securities at the end of the US entity’s fiscal year that ended in the 2022 calendar year; and (ii) that has total assets, sales or gross operating revenues or net income in excess of certain thresholds. Certain private funds may be exempt from filing. If a US entity does not meet the filing requirements but has been contacted by the Bureau of Economic Analysis to file on Form BE-12, the Form BE-12 Claim for Not Filing must nonetheless be submitted to the Bureau of Economic Analysis.