he 2014 tax year, and therefore a filing of Form 8865 was not required. The footnote the Taxpayers did consult with their profesionat-aeeeuntants-at REM Co who did prepare and ftle-Fornt-8865-for-BR+H,ased-on-ilte-best-available-information-in-the-Sehedule-K-I-previded7 The other Foreign Entities refer