Internal Revenue Service United States Department of the Treasury

Instructions for Schedule K (Form 1118) (12/2009)

Section references are to the Internal Revenue Code unless otherwise noted.

Revised: 12/2009


Table of Contents

  • General Instructions
    • Purpose of Schedule
    • Who Must File
    • Definitions
    • Specific Instructions
        • Line 2a. Carryback adjustment.
        • Line 2b. Adjustments for section 905(c) redeterminations.
        • Lines 2c, 2d, 2e, etc.
      • Line 1 Reconciliation Worksheet
      • Additional Information
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