Instructions for Form 1118 - Introductory Material


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 www.irs.gov/form1118.

What's Newfor 2013

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

  • Schedule C, Part I. On page 3 of the form, columns 11 and 12 have been added to Schedule C, Part I, to account for taxes limited by section 960(c). Previously, this limitation was entered on the “Other reductions of taxes” line of Schedule G.

  • Schedule G, Part I. On page 9 of the form, new line E has been added to Schedule G, Part I, to account for taxes suspended under section 909. Previously, this limitation was entered on the “Other reductions of taxes” line of Schedule G.


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