IRS Form 1120-F 2018 U.S. Income Tax Return of a Foreign Corporation

IRS Form 1120-F is a U.S. Department of the Treasury - Internal Revenue Service - issued form also known as the "U.s. Income Tax Return Of A Foreign Corporation".

A PDF of the latest IRS Form 1120-F can be downloaded below or found on the U.S. Department of the Treasury - Internal Revenue Service Forms and Publications website.

Step-by-step Form 1120-F instructions can be downloaded by clicking this link.

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1120-F
U.S. Income Tax Return of a Foreign Corporation
OMB No. 1545-0123
Form
2018
For calendar year 2018, or tax year beginning
, 2018, and ending
, 20
Department of the Treasury
Go to www.irs.gov/Form1120F for instructions and the latest information.
Internal Revenue Service
Name
Employer identification number
Type
Check box(es) if:
Number, street, and room or suite no. (see instructions)
Initial return
or
Name or address change
Final return
Print
City or town, state or province, country, and ZIP or foreign postal code
First post-merger return
Amended return
Schedule M-3 attached
Protective return
A
Country of incorporation
If the corporation had an agent in the United States at any time during
E
the tax year, enter:
Foreign country under whose laws the income reported on this return
B
is also subject to tax
(1) Type of agent
(2) Name
C
Date incorporated
(3) Address
(1) Location of corporation’s primary books and records (city, province
D
or state, and country)
See the instructions and enter the corporation’s principal:
F
(2) Principal location of worldwide business
(1) Business activity code number
(2) Business activity
(3) Product or service
Check method of accounting:
(1)
Cash
(2)
Accrual
G
(3) If the corporation maintains an office or place of business in the
(3)
Other (specify)
United States, check here .
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Computation of Tax Due or Overpayment
1
Tax from Section I, line 11, page 3
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1
2
Tax from Section II, Schedule J, line 9, page 5 .
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2
3
3
Tax from Section III (add lines 6 and 10 on page 6) .
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4
Total tax. Add lines 1 through 3 .
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4
5a
2017 overpayment credited to 2018 .
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5a
b
5b
2018 estimated tax payments .
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5c (
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c
Less 2018 refund applied for on Form 4466 .
d
Combine lines 5a through 5c .
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5d
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Tax deposited with Form 7004 .
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5e
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5f
Credit for tax paid on undistributed capital gains (attach Form 2439).
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g
Credit for federal tax paid on fuels (attach Form 4136). See instructions
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5g
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Refundable credit from Form 8827, line 8c .
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5h
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U.S. income tax paid or withheld at source (add line 12, page 3, and amounts
from Forms 8288-A and 8805 (attach Forms 8288-A and 8805)) .
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5i
5j
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Total payments. Add lines 5d through 5i .
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6
6
Estimated tax penalty (see instructions). Check if Form 2220 is attached
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7
Amount owed. If line 5j is smaller than the total of lines 4 and 6, enter amount owed
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7
8 a
Overpayment. If line 5j is larger than the total of lines 4 and 6, enter amount overpaid .
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8a
b
Amount of overpayment on line 8a resulting from tax deducted and withheld under Chapters 3 and 4
8b
(from Schedule W, line 7, page 8)
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9
Enter portion of line 8a you want Credited to 2019 estimated tax
Refunded
9
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true,
Sign
correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
May the IRS discuss this return
with the preparer shown below
Here
(see instructions)?
Yes
No
Signature of officer
Date
Title
Print/Type preparer’s name
Preparer’s signature
Date
PTIN
Paid
Check
if
self-employed
Preparer
Firm’s name
Firm’s EIN
Use Only
Firm’s address
Phone no.
1120-F
For Paperwork Reduction Act Notice, see separate instructions.
Form
(2018)
Cat. No. 11470I
1120-F
U.S. Income Tax Return of a Foreign Corporation
OMB No. 1545-0123
Form
2018
For calendar year 2018, or tax year beginning
, 2018, and ending
, 20
Department of the Treasury
Go to www.irs.gov/Form1120F for instructions and the latest information.
Internal Revenue Service
Name
Employer identification number
Type
Check box(es) if:
Number, street, and room or suite no. (see instructions)
Initial return
or
Name or address change
Final return
Print
City or town, state or province, country, and ZIP or foreign postal code
First post-merger return
Amended return
Schedule M-3 attached
Protective return
A
Country of incorporation
If the corporation had an agent in the United States at any time during
E
the tax year, enter:
Foreign country under whose laws the income reported on this return
B
is also subject to tax
(1) Type of agent
(2) Name
C
Date incorporated
(3) Address
(1) Location of corporation’s primary books and records (city, province
D
or state, and country)
See the instructions and enter the corporation’s principal:
F
(2) Principal location of worldwide business
(1) Business activity code number
(2) Business activity
(3) Product or service
Check method of accounting:
(1)
Cash
(2)
Accrual
G
(3) If the corporation maintains an office or place of business in the
(3)
Other (specify)
United States, check here .
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Computation of Tax Due or Overpayment
1
Tax from Section I, line 11, page 3
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1
2
Tax from Section II, Schedule J, line 9, page 5 .
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2
3
3
Tax from Section III (add lines 6 and 10 on page 6) .
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4
Total tax. Add lines 1 through 3 .
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4
5a
2017 overpayment credited to 2018 .
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5a
b
5b
2018 estimated tax payments .
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5c (
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c
Less 2018 refund applied for on Form 4466 .
d
Combine lines 5a through 5c .
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5d
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Tax deposited with Form 7004 .
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5e
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5f
Credit for tax paid on undistributed capital gains (attach Form 2439).
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g
Credit for federal tax paid on fuels (attach Form 4136). See instructions
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5g
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Refundable credit from Form 8827, line 8c .
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5h
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U.S. income tax paid or withheld at source (add line 12, page 3, and amounts
from Forms 8288-A and 8805 (attach Forms 8288-A and 8805)) .
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5i
5j
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Total payments. Add lines 5d through 5i .
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6
6
Estimated tax penalty (see instructions). Check if Form 2220 is attached
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7
Amount owed. If line 5j is smaller than the total of lines 4 and 6, enter amount owed
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7
8 a
Overpayment. If line 5j is larger than the total of lines 4 and 6, enter amount overpaid .
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8a
b
Amount of overpayment on line 8a resulting from tax deducted and withheld under Chapters 3 and 4
8b
(from Schedule W, line 7, page 8)
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9
Enter portion of line 8a you want Credited to 2019 estimated tax
Refunded
9
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true,
Sign
correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
May the IRS discuss this return
with the preparer shown below
Here
(see instructions)?
Yes
No
Signature of officer
Date
Title
Print/Type preparer’s name
Preparer’s signature
Date
PTIN
Paid
Check
if
self-employed
Preparer
Firm’s name
Firm’s EIN
Use Only
Firm’s address
Phone no.
1120-F
For Paperwork Reduction Act Notice, see separate instructions.
Form
(2018)
Cat. No. 11470I
2
Form 1120-F (2018)
Page
Additional Information (continued from page 1)
Yes
No
V At the end of the tax year, did any individual, partnership,
Yes
No
H
Did the corporation’s method of accounting change
corporation, estate, or trust own, directly or indirectly, 50%
from the preceding tax year? .
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or more of the corporation’s voting stock? (See section 267
If “Yes,” attach a statement with an explanation.
(c) for rules of attribution.) .
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I
Did the corporation’s method of determining income
If “Yes,” attach a statement showing the name and
change from the preceding tax year?
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identifying number. (Do not include any information already
entered in item T.) Enter percentage owned
If “Yes,” attach a statement with an explanation.
J
Did the corporation file a U.S. income tax return for
W (1) Is the corporation taking a position on this return that a
the preceding tax year?
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U.S. tax treaty overrules or modifies an Internal Revenue law
of the United States, thereby causing a reduction of tax? .
K
(1) At any time during the tax year, was the
If “Yes,” the corporation is generally required to complete
corporation engaged in a trade or business in the
and attach Form 8833. See Form 8833 for exceptions.
United States? .
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Note: Failure to disclose a treaty-based return position may
(2) If “Yes,” is taxpayer’s trade or business within the
result in a $10,000 penalty (see section 6712).
United States solely the result of a section 897
(2) Is the corporation claiming treaty benefits pursuant to, or
(FIRPTA) sale or disposition? .
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otherwise filing its return pursuant to, a Competent Authority
determination or an Advance Pricing Agreement? .
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L
Did the corporation have a permanent establishment
in the United States for purposes of any applicable tax
If “Yes,” attach a copy of the Competent Authority
treaty between the United States and a foreign
determination letter or Advance Pricing Agreement to your
country?
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return.
If “Yes,” enter the name of the foreign country:
X During the tax year, did the corporation own any entity that
was disregarded as an entity separate from its owner under
Regulations sections 301.7701-2 and 301.7701-3?
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M Did the corporation have any transactions with related
parties? .
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If “Yes,” attach a statement listing the name, country under whose
laws the entity was organized, and EIN (if any) of each such entity.
If “Yes,” Form 5472 may have to be filed (see
instructions).
Y (1) Did a partnership allocate to the corporation a
Enter number of Forms 5472 attached
distributive share of income from a directly owned
N
partnership interest, any of which is ECI or treated as ECI by
Is the corporation a controlled foreign corporation?
the partnership or the partner?
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(See section 957(a) for definition.)
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If “Yes,” attach Schedule P. See instructions.
O Is the corporation a personal service corporation?
(See instructions for definition.) .
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(2) During the tax year, did the corporation own, directly or
indirectly, at least a 10% interest, in any foreign partnership?
P
Enter tax-exempt interest received or accrued during
the tax year (see instructions)
$
If “Yes,” see instructions for required attachment.
Z (1) Has the corporation engaged in any transactions the
Q At the end of the tax year, did the corporation own,
results of which are subject to the arm’s-length standard
directly or indirectly, 50% or more of the voting stock
under section 482 and its regulations?
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of a U.S. corporation? (See section 267(c) for rules of
attribution.) .
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(2) Has the corporation recognized any interbranch amounts?
If “Yes,” attach statement (see instructions) .
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If “Yes,” attach a statement showing (1) name and
EIN of such U.S. corporation; (2) percentage owned;
AA Is the corporation required to file Schedule UTP (Form
and (3) taxable income or (loss) before NOL and
1120), Uncertain Tax Position Statement (see instructions)?
special deductions of such U.S. corporation for the
If “Yes,” complete and attach Schedule UTP.
tax year ending with or within your tax year.
BB During the corporation’s tax year, did the corporation make
R
If the corporation has an NOL for the tax year and
any payments that would require it to file Forms 1042 and
is electing to forego the carryback period, check
1042-S under chapter 3 (sections 1441 through 1464) or
here (see instructions) .
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chapter 4 (sections 1471 through 1474) of the Code? .
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CC Is the corporation (including the home office or any branch)
S
Enter the available NOL carryover from prior tax years.
a qualified derivatives dealer (QDD)? .
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(Do not reduce it by any deduction on line 30a, page
4.)
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(1) If “Yes,” attach the required statement (see instructions)
(2) If “Yes,” enter the QI-EIN
T
Is the corporation a subsidiary in a parent-subsidiary
controlled group? .
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DD Does the corporation have gross receipts of at least $500
If “Yes,” enter the parent corporation’s:
million in any of the 3 preceding tax years (see sections
(1) EIN
59A(e)(2) and (3))?
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If “Yes,” complete and attach Form 8991.
(2) Name
EE During the tax year, did the corporation pay or accrue any
U (1) Is the corporation a dealer under section 475? .
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interest or royalty for which a deduction is not allowed
under section 267A (see instructions)?
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(2) Did the corporation mark to market any securities
or commodities other than in a dealer capacity? .
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If “Yes,” enter the total amount of the
disallowed deductions .
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$
1120-F
Form
(2018)
3
Form 1120-F (2018)
Page
Additional Information (continued from page 2)
Yes
No
HH During the tax year, did the corporation dispose of an
Yes
No
interest in a partnership that directly or indirectly engaged in
FF Did the corporation have an election under section
a trade or business within the United States?
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163(j) for any real property trade or business or any
II Is the corporation attaching Form 8996 to certify as a
farming business in effect during the tax year (see
instructions)?
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Qualified Opportunity Fund? .
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If “Yes,” enter amount from
GG Does the corporation satisfy one of the following
Form 8996, line 13 .
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conditions and the corporation does not own a pass-
through entity with current year, or prior year
carryover, excess business interest expense (see
instructions)?
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(1) The corporation’s aggregate average annual gross
receipts (determined under section 448(c)) for the 3 tax
years preceding the current tax year do not exceed $25
million, and the corporation is not a tax shelter, or
(2) The corporation only has business interest expense
from (a) an electing real property trade or business, (b) an
electing farming business, or (c) certain utility businesses
under section 163(j)(7).
If “No,” complete and attach Form 8990.
SECTION I—Income From U.S. Sources Not Effectively Connected With the Conduct of a Trade or Business in
the United States—
Do not report items properly withheld and reported on Form 1042-S. See instructions.
Report all gross transportation income subject to 4% tax on line 9. Report other column (a) income items only if not properly withheld and reported on
Form 1042-S. The rate of tax on these gross income items is 30% or such lower rate specified by tax treaty. No deductions are allowed against these
types of income. Enter treaty rates where applicable. If the corporation is claiming a lower treaty rate, also complete item W on page 2. If multiple
treaty rates apply to a type of income (for example, subsidiary and portfolio dividends or dividends received by disregarded entities), attach a
statement showing the amounts, tax rates, and withholding for each.
Name of treaty country, if any
(e)
(a)
(b)
(c)
(d)
Amount of U.S. income tax
Class of income (see instructions)
Gross amount
Rate of tax (%)
Amount of tax liability
paid or withheld at the source
1
Interest .
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2a
Dividends (excluding payments received by
QDDs in their equity derivatives dealer
capacity)
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2b
Dividend equivalents (excluding payments
received by QDDs in their equity derivatives
dealer capacity)
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3
Rents
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4
Royalties
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5
Annuities
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6
Gains from disposal of timber, coal, or
domestic iron ore with a retained economic
interest (attach supporting statement) .
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7
Gains from sale or exchange of patents,
copyrights, etc.
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8
Fiduciary distributions (attach supporting
statement) .
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9
Gross transportation income (see instructions)
10
Other items of income
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11
Total. Enter here and on line 1, page 1 .
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12
Total. Enter here and include on line 5i, page 1
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13
Is the corporation fiscally transparent under the laws of the foreign jurisdiction with respect to any item of income
Yes
No
listed above?
If “Yes,” attach a statement that provides the information requested above with respect to each such item of income.
1120-F
Form
(2018)
4
Form 1120-F (2018)
Page
SECTION II—Income Effectively Connected With the Conduct of a Trade or Business in the United States
(see instructions)
Important: Fill in all applicable lines and schedules. If you need more space, see Assembling the Return in the instructions.
1 a
Gross receipts or sales
b Less returns and allowances
c Bal
1c
2
2
Cost of goods sold (attach Form 1125-A) .
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3
Gross profit (subtract line 2 from line 1c)
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3
4
Dividends (Schedule C, line 13)
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4
5
5
Interest
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6
Gross rents
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6
7
Gross royalties
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7
8
Capital gain net income (attach Schedule D (Form 1120))
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8
9
9
Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797)
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10
Other income (see instructions—attach statement) .
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10
11
Total income. Add lines 3 through 10
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11
12
12
Compensation of officers (see instructions—attach Form 1125-E)
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13
Salaries and wages (less employment credits)
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13
14
Repairs and maintenance
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14
15
15
Bad debts (for bad debts over $500,000, attach a list of debtors and amounts)
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16
Rents .
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16
17
Taxes and licenses
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17
18
Interest expense from Schedule I, line 25 (see instructions)
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18
19
19
Charitable contributions .
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20
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562) .
20
21
Depletion .
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21
22
22
Advertising
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23
Pension, profit-sharing, etc., plans
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23
24
Employee benefit programs
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24
25
25
Reserved for future use .
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26
Deductions allocated and apportioned to ECI from Schedule H, line 20 (see instructions) .
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26
27
Other deductions (attach statement) .
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27
28
Total deductions. Add lines 12 through 27 .
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28
29
29
Taxable income before NOL deduction and special deductions (subtract line 28 from line 11)
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30
Less:
a Net operating loss deduction (see instructions) .
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30a
b Special deductions (Schedule C, line 14) .
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30b
c Add lines 30a and 30b .
30c
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31
Taxable income or (loss). Subtract line 30c from line 29
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31
1120-F
Form
(2018)
5
Form 1120-F (2018)
Page
SECTION II—Income Effectively Connected With the Conduct of a Trade or Business in the United States
(continued)
Schedule C
Dividends and Special Deductions (see instructions)
(c) Special deductions:
(a) Dividends
(b) %
(a) × (b)
1
Dividends from less-than-20%-owned domestic corporations (other
than debt-financed stock)
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2
Dividends from 20%-or-more-owned domestic corporations (other than
debt-financed stock)
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3
Dividends on certain debt-financed stock of domestic and foreign corporations (section 246A)
4
Dividends on certain preferred stock of less-than-20%-owned public utilities
5
Dividends on certain preferred stock of 20%-or-more-owned public utilities .
6
Dividends from less-than-20%-owned foreign corporations
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7
Dividends from 20%-or-more-owned foreign corporations .
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8
Subtotal. Add lines 1 through 7. See instructions for limitation
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9
Dividends from foreign corporations not included on line 3, 6, or 7
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10
IC-DISC and former DISC dividends not included on line 1, 2, or 3 (section 246(d))
11
Other dividends
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12
Deduction for dividends paid on certain preferred stock of public utilities
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13
Total dividends. Add lines 8 through 11. Enter here and on line 4, page 4
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14
Total special deductions. Add lines 8 and 12. Enter here and on line 30b, page 4 .
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Schedule J
Tax Computation (see instructions)
1
Check if the corporation is a member of a controlled group (attach Schedule O (Form 1120)) .
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2
Income tax .
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2
3
3
Base erosion minimum tax (attach Form 8991)
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4
Add lines 2 and 3 .
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4
5a
Foreign tax credit (attach Form 1118) .
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5a
b
5b
General business credit (attach Form 3800)
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c
Credit for prior year minimum tax (attach Form 8827)
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5c
d
Bond credits from Form 8912
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5d
6
Total credits. Add lines 5a through 5d
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6
7
7
Subtract line 6 from line 4
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8
Other taxes. Check if from:
Form 4255
Form 8611
Form 8697
Form 8866
Form 8902
Other (attach statement) .
8
9
Total tax. Add lines 7 and 8. Enter here and on line 2, page 1 .
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9
1120-F
Form
(2018)

Download IRS Form 1120-F 2018 U.S. Income Tax Return of a Foreign Corporation

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