Form 1118 Foreign Tax Credit-Corporations

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1118

I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 1118, PAGE 1 of 8
MARGINS: TOP 13 mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 279 mm (11") 3 216 mm (81⁄ 2 ")
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

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Action

Date

Signature

O.K. to print
Revised proofs
requested

Foreign Tax Credit—Corporations

Form
(Rev. December 2008)

OMB No. 1545-0122

©

Internal Revenue Service
Department of the Treasury

For calendar year 20

Name of corporation

Attach to the corporation’s tax return.
© See separate instructions.
, or other tax year beginning
, 20

, and ending

, 20
Employer identification number

Use a separate Form 1118 for each applicable category of income listed below. See Categories of Income on page 1 of instructions. Also, see Specific Instructions on page 5.
Check only one box on each form.
Passive Category Income
General Category Income

Schedule A

Section 901(j) Income: Name of Sanctioned Country
Income Re-sourced by Treaty: Name of Country

©

©

Income or (Loss) Before Adjustments (Report all amounts in U.S. dollars. See page 5 of instructions.)

1. Foreign Country or
U.S. Possession (Enter
two-letter code from
list beginning on page
11 of instructions. Use
a separate line for
each.) *

Gross Income or (Loss) From Sources Outside the United States (INCLUDE Foreign Branch Gross Income here and on Schedule F)

2. Deemed Dividends (see instructions)

3. Other Dividends

4. Interest

(a) Exclude gross-up

A
B
C
D
E
F

(b) Gross-up (sec. 78)

(a) Exclude gross-up

(b) Gross-up (sec. 78)

5. Gross Rents,
Royalties, and
License Fees

6. Gross Income
From Performance
of Services

7. Other (attach
schedule)

8. Total (add columns
2(a) through 7)

Totals (add lines A through F)

*

For section 863(b) income, NOLs, income from RICs, and high-taxed income, use a single line (see Schedule A on page 5 of the instructions).

Deductions (INCLUDE Foreign Branch Deductions here and on Schedule F)
9. Definitely Allocable Deductions
Rental, Royalty, and Licensing Expenses
(a) Depreciation,
Depletion, and
Amortization

(b) Other
Expenses

(c) Expenses
Related to Gross
Income From
Performance of
Services

(d) Other
Definitely
Allocable
Deductions

(e) Total Definitely
Allocable
Deductions (add
columns 9(a)
through 9(d))

10. Apportioned Share
of Deductions Not
Definitely Allocable
(enter amount from
applicable line of
Schedule H, Part II,
column (d))

11. Net Operating
Loss Deduction

13. Total Income or
(Loss) Before
Adjustments (subtract
column 12 from
column 8)

12. Total
Deductions (add
columns 9(e)
through 11)

A
B
C
D
E
F
Totals

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 10900F

Form

1118

(Rev. 12-2008)

2
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 1118, PAGE 2 of 8
MARGINS: TOP 13 mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 279 mm (11") 3 216 mm (81⁄ 2 ")
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Page

Form 1118 (Rev. 12-2008)

2

Schedule B Foreign Tax Credit (Report all foreign tax amounts in U.S. dollars.)
Part I—Foreign Taxes Paid, Accrued, and Deemed Paid (see page 6 of instructions)
1. Credit is Claimed
for Taxes:
Paid
Date Paid

Accrued
Date Accrued

A
B
C
D
E
F
Totals (add lines A through F)

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2. Foreign Taxes Paid or Accrued (attach schedule showing amounts in foreign currency and conversion rate(s) used)
Other Foreign Taxes Paid or Accrued on:

Tax Withheld at Source on:

(a) Dividends

(b) Interest

(c) Rents, Royalties,
and License Fees

(d) Section
863(b) Income

(e) Foreign
Branch Income

(f) Services Income

(g) Other

3. Tax Deemed Paid
(from Schedule C—
Part I, column 10,
(h) Total Foreign Taxes
Part II, column 8(b),
Paid or Accrued (add
columns 2(a) through 2(g)) and Part III, column 8)

Part II—Separate Foreign Tax Credit (Complete a separate Part II for each applicable category of income.)
1
2
3
4
5
6
7

Total foreign taxes paid or accrued (total from Part I, column 2(h))
Total taxes deemed paid (total from Part I, column 3)
(
)
Reductions of taxes paid, accrued, or deemed paid (enter total from Schedule G)
Taxes reclassified under high-tax kickout
Total carryover of foreign taxes (attach schedule showing computation in detail—see page 6 of the instructions)
Total foreign taxes (combine lines 1 through 5)
Enter the amount from the applicable column of Schedule J, Part I, line 11 (see page 6 of instructions). If Schedule J is not required to be completed,
enter the result from the “Totals” line of column 13 of the applicable Schedule A
8a Total taxable income from all sources (enter taxable income from the corporation’s tax return)
b Adjustments to line 8a (see page 6 of instructions)
c Subtract line 8b from line 8a
9 Divide line 7 by line 8c. Enter the resulting fraction as a decimal (see instructions). If line 7 is greater than line 8c, enter 1
10 Total U.S. income tax against which credit is allowed (regular tax liability (see section 26(b)) minus American Samoa economic development credit)
11 Credit limitation (multiply line 9 by line 10) (see page 6 of instructions)
12 Separate foreign tax credit (enter the smaller of line 6 or line 11 here and on the appropriate line of Part III)

Part III—Summary of Separate Credits (Enter amounts from Part II, line 11 for each applicable category of income. Do not include taxes on taxable income attributable
to foreign trade income or taxes paid to sanctioned countries.)
1
2
3
4
5
6

Credit for taxes on passive category income
Credit for taxes on general category income
Credit for taxes on income re-sourced by treaty (combine all such credits on this line)
Total (add lines 1 through 3)
Reduction in credit for international boycott operations (see page 6 of instructions)
Total foreign tax credit (subtract line 5 from line 4). Enter here and on the appropriate line of the corporation’s tax return
Form

delete
delete

1118

(Rev. 12-2008)

2
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 1118, PAGE 3 of 8
MARGINS: TOP 13 mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 279 mm (11") 3 216 mm (81⁄ 2 ")
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Page

Form 1118 (Rev. 12-2008)

3

Schedule C Tax Deemed Paid by Domestic Corporation Filing Return
Use this schedule to figure the tax deemed paid by the corporation with respect to dividends from a first-tier foreign corporation under section 902(a), and deemed
inclusions of earnings from a first- or lower-tier foreign corporation under section 960(a). Report all amounts in U.S. dollars unless otherwise specified.

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Part I—Dividends and Deemed Inclusions From Post-1986 Undistributed Earnings
1. Name of Foreign
Corporation
(identify DISCs and
former DISCs)

6. Foreign Taxes Paid and Deemed 7. Post-1986
4. Post-1986
5. Opening
8. Dividends and
3. Country of
Paid for Tax Year Indicated
Undistributed
2. Tax Year End Incorporation
Balance in
Foreign Income
Deemed Inclusions
Earnings
(in
(b)
Taxes
Deemed
(Yr-Mo) (see
(enter country
Post-1986
Taxes (add
functional
Paid (from
code from currency—attach Foreign Income (a) Taxes Paid
instructions)
columns 5,
(a) Functional Currency
(b) U.S. Dollars
Schedule D, Part I—
instructions)
Taxes
6(a), and 6(b))
schedule)
see instructions)

9. Divide
10. Tax Deemed Paid
Column 8(a) (multiply column 7 by
by Column 4
column 9)

©

Total (Add amounts in column 10. Enter the result here and include on “Totals” line of Schedule B, Part I, column 3.)

Part II—Dividends Paid Out of Pre-1987 Accumulated Profits
1. Name of Foreign
Corporation (identify
DISCs and former
DISCs)

2. Tax Year End
(Yr-Mo) (see
instructions)

3. Country of
Incorporation (enter
country code from
instructions)

4. Accumulated Profits
for Tax Year Indicated
(in functional currency
computed under
section 902) (attach
schedule)

5. Foreign Taxes Paid
and Deemed Paid on
Earnings and Profits
(E&P) for Tax Year
Indicated
(in functional currency)
(see instructions)

6. Dividends Paid

(a) Functional Currency

(b) U.S. Dollars

7. Divide
Column 6(a)
by
Column 4

8. Tax Deemed Paid
(see instructions)

(a) Functional Currency

(b) U.S. Dollars

©

Total (Add amounts in column 8b. Enter the result here and include on “Totals” line of Schedule B, Part I, column 3.)

Part III—Deemed Inclusions From Pre-1987 Earnings and Profits
1. Name of Foreign
Corporation (identify
DISCs and former
DISCs)

2. Tax Year End
(Yr-Mo) (see
instructions)

3. Country of
Incorporation (enter
country code from
instructions)

4. E&P for Tax Year Indicated
(in functional currency
translated from U.S. dollars,
computed under section 964)
(attach schedule)

5. Foreign Taxes Paid
and Deemed Paid for
Tax Year Indicated (see
instructions)

6. Deemed Inclusions

(a) Functional Currency

Total (Add amounts in column 8. Enter the result here and include on “Totals” line of Schedule B, Part I, column 3.)

(b) U.S. Dollars

7. Divide
8. Tax Deemed Paid
Column 6(a)
(multiply column 5 by
by
column 7)
Column 4

©
Form

1118

(Rev. 12-2008)

2
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 1118, PAGE 4 of 8
MARGINS: TOP 13 mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 279 mm (11") 3 216 mm (81⁄ 2 ")
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 1118 (Rev. 12-2008)

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Page

4

Schedule D Tax Deemed Paid by First- and Second-Tier Foreign Corporations under Section 902(b)
Use Part I to compute the tax deemed paid by a first-tier foreign corporation with respect to dividends from a second-tier foreign corporation. Use Part II to
compute the tax deemed paid by a second-tier foreign corporation with respect to dividends from a third-tier foreign corporation. Report all amounts in U.S.
dollars unless otherwise specified.

Part I—Tax Deemed Paid by First-Tier Foreign Corporations

Section A—Dividends Paid Out of Post-1986 Undistributed Earnings (Include the column 10 results in Schedule C, Part I, column 6(b).)
1. Name of Second-Tier Foreign
Corporation and Its Related
First-Tier Foreign Corporation

2. Tax Year
End (Yr-Mo)
(see
instructions)

3. Country of
Incorporation (enter
country code from
instructions)

4. Post-1986
Undistributed Earnings
(in functional
currency—attach
schedule)

5. Opening
Balance in
Post-1986 Foreign
Income Taxes

7. Post-1986
Foreign Income
Taxes (add
(b) Taxes Deemed
columns 5,
Paid (see instructions) 6(a), and 6(b))

6. Foreign Taxes Paid and Deemed
Paid for Tax Year Indicated
(a) Taxes Paid

8. Dividends Paid (in functional
currency)
(a) of Second-tier
Corporation

(b) of First-tier
Corporation

9. Divide
Column
8(a) by
Column 4

10. Tax Deemed
Paid (multiply
column 7 by
column 9)

Section B—Dividends Paid Out of Pre-1987 Accumulated Profits (Include the column 8(b) results in Schedule C, Part I, column 6(b).)
1. Name of Second-Tier Foreign
Corporation and Its Related
First-Tier Foreign Corporation

2. Tax Year
End (Yr-Mo)
(see
instructions)

3. Country of
Incorporation (enter
country code from
instructions)

4. Accumulated Profits for
Tax Year Indicated
(in functional currency—
attach schedule)

5. Foreign Taxes Paid and Deemed 6. Dividends Paid (in functional currency)
Paid for Tax Year Indicated
(a) of Second-tier
(b) of First-tier
(in functional currency—
Corporation
Corporation
see instructions)

8. Tax Deemed Paid (see instructions)
7. Divide
Column (a) Functional Currency
6(a) by
of Second-tier
(b) U.S. Dollars
Column 4
Corporation

Part II—Tax Deemed Paid by Second-Tier Foreign Corporations
Section A—Dividends Paid Out of Post-1986 Undistributed Earnings (Include the column 10 results in Section A, column 6(b), of Part I above.)
1. Name of Third-Tier Foreign
Corporation and Its Related
Second-Tier Foreign Corporation

2. Tax Year
End (Yr-Mo)
(see
instructions)

4. Post-1986
3. Country of
Incorporation (enter Undistributed Earnings
(in functional
country code from
currency—attach
instructions)
schedule)

5. Opening
Balance in
Post-1986 Foreign
Income Taxes

6. Foreign Taxes Paid and Deemed
Paid for Tax Year Indicated

(a) Taxes Paid

(b) Taxes Deemed
Paid (from
Schedule E, Part I,
column 10)

7. Post-1986
Foreign
Income Taxes
(add columns
5, 6(a), and
6(b))

8. Dividends Paid (in functional
currency)

9. Divide
Column
8(a) by
(a) of Third-tier (b) of Second-tier Column 4
Corporation
Corporation

10. Tax Deemed
Paid (multiply
column 7 by
column 9)

Section B—Dividends Paid Out of Pre-1987 Accumulated Profits (Include the column 8(b) results in Section A, column 6(b), of Part I above.)
1. Name of Third-Tier Foreign
Corporation and Its Related
Second-Tier Foreign Corporation

2. Tax Year
End (Yr-Mo)
(see
instructions)

3. Country of
Incorporation (enter
country code from
instructions)

4. Accumulated Profits for
Tax Year Indicated
(in functional currency—
attach schedule)

5. Foreign Taxes Paid and Deemed
Paid for Tax Year Indicated (in
functional currency—see
instructions)

6. Dividends Paid (in functional currency)
(a) of Third-tier
Corporation

(b) of Second-tier
Corporation

7. Divide
Column
6(a) by
Column 4

8. Tax Deemed Paid (see instructions)
(a) In Functional
Currency of Third-tier
Corporation

Form

(b) U.S. Dollars

1118

(Rev. 12-2008)

2
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 1118, PAGE 5 of 8
MARGINS: TOP 13 mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 279 mm (11") 3 216 mm (81⁄ 2 ")
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 1118 (Rev. 12-2008)

Schedule E

Page

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5

Tax Deemed Paid by Certain Third-, Fourth-, and Fifth-Tier Foreign Corporations Under Section 902(b)
Use this schedule to report taxes deemed paid with respect to dividends from eligible post-1986 undistributed earnings of fourth-, fifth- and sixth-tier
controlled foreign corporations. Report all amounts in U.S. dollars unless otherwise specified.

Part I—Tax Deemed Paid by Third-Tier Foreign Corporations (Include the column 10 results in Schedule D, Part II, Section A, column 6(b).)
1. Name of Fourth-Tier Foreign
Corporation and Its Related
Third-Tier Foreign Corporation

2. Tax Year
End
(Yr-Mo)
(see
instructions)

3. Country of
Incorporation (enter
country code from
instructions)

4. Post-1986
Undistributed Earnings
(in functional
currency—attach
schedule)

5. Opening
Balance in
Post-1986
Foreign Income
Taxes

6. Foreign Taxes Paid and Deemed
Paid for Tax Year Indicated
(a) Taxes Paid

(b) Taxes Deemed
Paid (from Part II,
column 10)

7. Post-1986
Foreign Income
Taxes (add
columns 5, 6(a),
and 6(b))

8. Dividends Paid (in
functional currency)
(a) Of
(b) Of
Fourth-tier Third-tier
CFC
CFC

9. Divide
Column
8(a) by
Column 4

10. Tax Deemed
Paid (multiply
column 7 by
column 9)

Part II—Tax Deemed Paid by Fourth-Tier Foreign Corporations (Include the column 10 results in column 6(b) of Part I above.)
1. Name of Fifth-Tier Foreign
Corporation and Its Related
Fourth-Tier Foreign Corporation

2. Tax Year
End
(Yr-Mo)
(see
instructions)

3. Country of
Incorporation (enter
country code from
instructions)

4. Post-1986
5. Opening
Undistributed Earnings
Balance in
(in functional
Post-1986
currency—attach
Foreign Income
schedule)
Taxes

6. Foreign Taxes Paid and Deemed
Paid for Tax Year Indicated

(a) Taxes Paid

(b) Taxes Deemed
Paid (from Part III,
column 10)

7. Post-1986
Foreign Income
Taxes (add
columns 5, 6(a),
and 6(b))

8. Dividends Paid (in
functional currency)
(a) Of
Fifth-tier
CFC

9. Divide
Column
8(a) by
(b) Of
Fourth-tier Column 4
CFC

10. Tax Deemed
Paid (multiply
column 7 by
column 9)

Part III—Tax Deemed Paid by Fifth-Tier Foreign Corporations (Include the column 10 results in column 6(b) of Part II above.)
1. Name of Sixth-Tier Foreign
Corporation and Its Related
Fifth-Tier Foreign Corporation

2. Tax Year
End
(Yr-Mo)
(see
instructions)

3. Country of
Incorporation (enter
country code from
instructions)

4. Post-1986
5. Opening
Undistributed Earnings
Balance in
(in functional
Post-1986
currency—attach
Foreign Income
schedule)
Taxes

6. Foreign Taxes
Paid For Tax Year
Indicated

7. Post-1986
Foreign Income
Taxes (add
columns 5 and 6)

8. Dividends Paid (in
functional currency)
(a) Of
Sixth-tier
CFC

(b) Of
Fifth-tier
CFC

9. Divide
Column
8(a) by
Column 4

Form

10. Tax Deemed
Paid (multiply
column 7 by
column 9)

1118

(Rev. 12-2008)

2
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 1118, PAGE 6 of 8
MARGINS: TOP 13 mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 279 mm (11") 3 216 mm (81⁄ 2 ")
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

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Form 1118 (Rev. 12-2008)

Schedule F

Gross Income and Definitely Allocable Deductions for Foreign
Branches

1. Foreign Country or U.S. Possession (Enter
two-letter code from Schedule A, column 1.
Use a separate line for each.)

A
B
C
D
E
F

Totals (add lines A through F)*

2. Gross Income

3. Definitely Allocable
Deductions

A

B

©

* Note: The Schedule F totals are not carried over to any other Form 1118 Schedule. (These totals were already included in
Schedule A.) However, the IRS requires the corporation to complete Schedule F under the authority of section 905(b).

Page

Schedule G

6

Reductions of Taxes Paid, Accrued, or Deemed Paid

Reduction of Taxes Under Section 901(e)—Attach
separate schedule
Reduction of Oil and Gas Extraction Taxes—Enter
amount from Schedule I, Part II, line 6

C

Reduction of Taxes Due to International Boycott Provisions—
Enter appropriate portion of Schedule C (Form 5713), line 2b.
Important: Enter only “specifically attributable taxes” here.

D

Reduction of Taxes for Section 6038(c) Penalty—
Attach separate schedule

E

Other Reductions of Taxes—Attach schedule(s)

Total (add lines A through E). Enter here and on Schedule
©
B, Part II, line 3
Form

1118

(Rev. 12-2008)

2
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 1118, PAGE 7 of 8
MARGINS: TOP 13 mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 279 mm (11") 3 216 mm (81⁄ 2 ")
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Page

Form 1118 (Rev. 12-2008)

Schedule H

7

Apportionment of Deductions Not Definitely Allocable (complete only once)

Part I—Research and Development Deductions
(b) Gross Income Method—Check method used:

(a) Sales Method
Product line #1 (SIC Code:
(i) Gross Sales

1

Totals (see page 9 of instructions)

2

Total to be apportioned

3

Apportionment among statutory
groupings:
a General category income

b Passive category income
c Section 901(j) income*
d Income re-sourced by treaty*
4 Total foreign (add lines 3a through 3d)

)*

(ii) R&D Deductions

Product line #2 (SIC Code:
(iii) Gross Sales

(iv) R&D
Deductions

)*

(v) Total R&D
Deductions Under
Sales Method (add
columns (ii) and (iv))

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*Important: See Computer-Generated Schedule H in instructions.

(See page 9 of

Option 1

Option 2 instructions.)
(vii) Total R&D
(vi) Gross Income
Deductions Under
Gross Income Method

Form

(c) Total R&D
Deductions Not
Definitely Allocable
(enter all amounts
from column (a)(v)
or all amounts from
column (b)(vii))

1118

(Rev. 12-2008)

2
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 1118, PAGE 8 of 8
MARGINS: TOP 13 mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 279 mm (11") 3 216 mm (81⁄ 2 ")
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 1118 (Rev. 12-2008)

Schedule H

Page

8

Apportionment of Deductions Not Definitely Allocable (continued)

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Part II—Interest Deductions, All Other Deductions, and Total Deductions

(a) Average Value of Assets—Check method used:
Fair market value

Tax book value

(b) Interest Deductions

Alternative tax book value
(i) Nonfinancial
Corporations

(ii) Financial Corporations

(iii) Nonfinancial
Corporations

(iv) Financial
Corporations

(c) All Other
Deductions Not
Definitely Allocable

1a Totals (see pages 9 and 10 of instructions)

b Amounts specifically allocable under Temp. Regs.
1.861-10T(e)

c Other specific allocations under Temp. Regs. 1.861-10T

(d) Totals (add the
corresponding
amounts from
column (c), Part I;
columns (b)(iii) and
(b)(iv), Part II; and
column (c), Part II).
Enter each amount
from lines 3a
through 3d below
in column 10 of the
corresponding
Schedule A.

d Assets excluded from apportionment formula
2

Total to be apportioned (subtract the sum of lines 1b, 1c,
and 1d from line 1a)

3

Apportionment among statutory groupings:
a General category income

b Passive category income
c Section 901(j) income*

d Income re-sourced by treaty*
4

Total foreign (add lines 3a through 3d)

* Important: See Computer-Generated Schedule H in instructions.

Form
Printed on recycled paper

1118

(Rev. 12-2008)