Hi I am currently filling out the form 5452 worksheet and they have two columns: "Retained Earnings Shown in Books" and "Accumulated Earnings and Profits Credit Balance". I tried googling retained vs accumulated E&P, but most articles I could find mention they are basically synonymous.
Retained earnings: "is the amount of net income left over for the business after it has paid out dividends to its shareholders"
Accumulated E&P: " are a company's net profits after paying dividends to the stockholders, serving as a measure of the economic ability of a corporation to pay such cash distributions"
