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Form 1118, Foreign Tax Credit—Corporations

Corporations use this form to compute their foreign tax credit for certain taxes paid or accrued to foreign countries or U.S. possessions.


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Form 1118

Instructions for Form 1118 (HTML)


Recent Developments

Correction to 2012 Form 1118, Foreign Tax Credit - Corporations -- 05-MAY-2013

Other Items You May Find Useful:

All Form 1118 Revisions

Publication 542, Corporations

Schedule I (Form 1118), Reduction of Foreign Oil and Gas Taxes

Schedule J (Form 1118), Adjustments to Separate Limitation Income (Loss) Categories for Determining Numerators of Limitation Fractions, Year-End Recharacterization Balances, and Overall Foreign and Domestic Loss Account Balances

Schedule K (Form 1118), Foreign Tax Carryover Reconciliation Schedule
Instructions for Schedule K (Form 1118) (HTML)

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Page Last Reviewed or Updated: 29-Nov-2013