Table of Contents

• Instructions for Schedule S  (Form 1120-F) - Introductory Material
  • Future Developments
• General Instructions
  • Purpose of Schedule
  • Who Must File
  • When and Where to File
  • Definitions
• Specific Instructions
  • Part I – Qualified Foreign Corporation
  • Part II — Stock Ownership Test for Publicly-Traded Corporations
    • Line 10b(ii).
  • Part III — Stock Ownership Test for Controlled Foreign Corporations
  • Part IV — Qualified Shareholder Stock Ownership Test
    • Line 16b.
    • Line 16c.