Instructions for Form 1118 - Introductory Material

Table of Contents

Future Developments

For the latest information about developments related to Form 1118 and its instructions, such as legislation enacted after they were published, go to


Identifying numbers.   On pages 3 through 8 of the form, two columns were added to Schedules C, D, and E. Columns 1b request the employer identification number of the distributing foreign corporations and columns 1c request the reference ID number of these corporations. See Reference ID numbers, later for information on what to enter in these columns.

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