Form Schedule J (Form 1 Schedule J (Form 1 Adjustments to Separate Limitations Income (Loss)

Schedule J
(Form 1118)
(Rev. January 2009)

Adjustments to Separate Limitation Income (Loss) Categories for
Determining Numerators of Limitation Fractions, Year-End
Recharacterization Balances, and Overall Foreign and Domestic
Loss Account Balances
For calendar year 20

Department of the Treasury
Internal Revenue Service
Name of corporation

Part I

䊳

, or other tax year beginning
, 20
and ending

11

Adjustments to Separate Limitation Income or (Losses) in Determining Numerators of Limitation
Fractions (see instructions)

Income or (loss) before adjustments
Allocation of separate limitation losses:
General category income
(
Passive category income
(
Other income*
Subtotal— Combine lines 1 through 2c.
Allocation of overall foreign losses
(
Allocation of domestic losses
Subtotal— Combine lines 3 through 5.
(
Recapture of overall foreign losses
Subtotal— Combine lines 6 and 7.
Recharacterization of separate limitation income:
(
General category income
Passive category income
Other income*
Recapture of overall domestic
losses
Numerator of Limitation Fraction—
Combine lines 8 through 10. Enter each
result here and on Schedule B, Part II, line
7, of corresponding Form 1118.

Part II

,

Attach to Form 1118. For Paperwork Reduction Act Notice, see the Instructions for Form 1118.
Employer identification number

(i)
General category income

1
2
a
b
c
3
4
5
6
7
8
9
a
b
c
10

, 20

OMB No. 1545-0122

(ii)
Passive category income

(iii)
Other income*

(iv)
U.S. income

(
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(
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(

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(

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(

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(

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Year-End Balances of Future Separate Limitation Income That Must Be Recharacterized (section 904(f)(5)(C))

a General category income
b Passive category income
c Other income*

Part III Overall Foreign Loss Account Balances (section 904(f)(1))
Complete for each separate limitation income category.
1
2
3
4
5

Beginning balance
Current year additions
Current year reductions (other than
(
recapture)
Current year recapture (from Part I, line 7) (
Ending balance—Combine lines 1
through 4.

)(
)(

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)
)

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)

Part IV Overall Domestic Loss Account Balances (section 904(g)(1))
1
2
3
4
5
6

Beginning balance
Current year additions
Current year reductions (other than
recapture)
Subtotal—Combine lines 1 through 3.
Current year recapture (from Part I, line
10)
Ending balance—Subtract line 5
from line 4.

(

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

)(

Cat. No. 10309U

Schedule J (Form 1118) (Rev. 1-2009)