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7 Sep 2016 Instructions for Schedule J. (Form 1118). (Rev. September 2016). Department of the Treasury. Internal Revenue Service. Section references
29 Sep 2017 Information about Form 1118, Foreign Tax Credit - Corporations, including recent updates, related forms and instructions on how to file.
Use a separate Form 1118 for each applicable category of income listed below. See Categories of Income in the instructions. Also, see Specific Instructions.
General Instructions. A. Who Must File. Any corporation that elects the benefits of the foreign tax credit under section 901 must attach. Form 1118 to its income
Report the appropriate amounts from. Schedule C on the following forms. Form 1116, Foreign Tax Credit. (Individual, Estate, or Trust). Form 1118, Foreign Tax.
Section references are to the Internal Revenue Code unless otherwise noted. For the latest information about developments related to Schedule K (Form 1118) and instructions, such as legislation enacted after they were published, go to IRS.gov/Form1118.
Information about Schedule J (Form 1118), Adjustments to Separate Limitation Income including recent updates, related forms and instructions on how to file.
The following instructions tell you what kind of income to include in each category. For more .. It is intended only for corporate partners preparing Form 1118.
22 Dec 2015 For the latest information about developments related to Form 1118 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form1118. Use Form 1118 to compute a corporation's foreign tax credit for certain taxes paid or accrued to foreign countries or U.S. possessions.
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