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This version of the form is not currently in use and is provided for reference only. Download this version of
IRS Form 1120-F Schedule I
for the current year.
IRS Form 1120-F Schedule I Interest Expense Allocation Under Regulations Section 1.882-5
What Is IRS Form 1120-F Schedule I?
This is a tax form that was released by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury. The document is a supplement to IRS Form 1120-F, U.S. Income Tax Return of a Foreign Corporation. Check the official IRS-issued instructions before completing and submitting the form.
FAQ
Q: What is IRS Form 1120-F?A: IRS Form 1120-F is a tax form used by foreign corporations to report their income and expenses in the United States.
Q: What is Schedule I?A: Schedule I is a part of IRS Form 1120-F that is used to allocate interest expenses under Regulations Section 1.882-5.
Q: What is interest expense allocation?A: Interest expense allocation refers to the process of dividing the interest expenses of a foreign corporation between its U.S. and non-U.S. income.
Q: What is Regulations Section 1.882-5?A: Regulations Section 1.882-5 is a tax regulation that provides guidance on the allocation of interest expenses for foreign corporations.
Q: Who needs to file IRS Form 1120-F?A: Foreign corporations that have income from U.S. sources, or those that have effectively connected income in the U.S., need to file IRS Form 1120-F.
Form Details:
- A 3-page form available for download in PDF;
- This form cannot be used to file taxes for the current year. Choose a more recent version to file for the current tax year;
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- Fill out the form in our online filing application.
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Download IRS Form 1120-F Schedule I Interest Expense Allocation Under Regulations Section 1.882-5
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