About Schedule I (Form 1120-F), Interest Expense Allocation Under Regulations Section 1.882-5

 

File this schedule to report:

  • the amount of interest expense allocable to effectively connected income (“ECI”) and
  • the deductible amount of such allocation for the tax year under section 882(c) and Regulations section 1.882-5.

Current Revision


Recent Developments

None at this time.


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