Table of Contents

• Instructions for Form 8873 - Introductory Material
  • What's New
• General Instructions
  • Purpose of Form
  • ETI Repeal
    • Transition Rule
    • Binding Contract Exception
  • Pre-Repeal ETI Exclusion Rules
    • Who Qualifies for the Exclusion
    • Extraterritorial Income
    • Qualifying Foreign Trade Income
    • Foreign TradingGross Receipts
    • Qualifying ForeignTrade Property
    • Foreign Trade Income
    • Foreign Sale and Leasing Income
    • Reporting of Transactions
• Specific Instructions
  • Part I–Elections and Other Information
  • Part II–Foreign Trade Income and Foreign Sale and Leasing Income
  • Part III–Marginal Costing
  • Part IV–Extraterritorial Income Exclusion
• Instructions for Form 8873 - Notices
  • Paperwork Reduction Act Notice.