About Form 1120-F Schedules That May Be Required


알림: 역사 콘텐츠

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Information about Schedule D (Form 1120), Capital Gains and Losses, including recent updates, related forms, and instructions on how to file. Use Schedule D (Form 1120) to figure the overall gain or loss from transactions reported on Form 8949, to report certain transactions the corporation does not have to report on Form 8949, and to report capital gain distributions not reported directly on Form 1120.

Information about Schedule H (Form 1120-F), Deductions Allocated To Effectively Connected Income Under Regulations Section 1.861-8, including recent updates, related forms and instructions on how to file. A foreign corporation that files Form 1120-F uses this schedule to report the amount of the foreign corporation's deductible expenses that are allocated and apportioned under Regulations sections 1.861-8 and 1.861-17 and Temporary Regulations section 1.861-8T between ECI and non-ECI.

Information about Schedule I (Form 1120-F), Interest Expense Allocation Under Regulations Section 1.882-5, including recent updates, related forms and instructions on how to file. 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.

Generally, any foreign corporation that is required to complete Form 1120-F, Section II must complete Schedules M-1 and M-2 (Form 1120-F).

Schedule M-3 (Form 1120-F) is used by filers of Form 1120-F with total assets of $10 million or more to provide detailed information on differences between income per books and income per tax return. Schedule M-3, Part I, determines the adjusted financial net income (loss) of the non-consolidated foreign corporation filing Form 1120-F, U.S. Income Tax Return of a Foreign Corporation. Schedule M-3, Parts II and III, reconcile this financial result with the corporation's taxable income before the NOL deduction and special deductions on Form 1120-F.

Schedule P (Form 1120-F) is used by foreign corporations to disclose foreign partner interests in partnerships; documenting compliance with requirements of IRC sections 705 and 702, and Regulations section 1.884-1(d)(3). This schedule is used to identify and reconcile the foreign corporation's directly held partnership interests with the distributive shares of partnership effectively connected income (ECI) and the foreign corporation's effectively connected outside tax basis in each interest.

Information about Schedule S (Form 1120-F), Exclusion of Income from the International Operation of Ships or Aircraft Under Section 883, including recent updates, related forms and instructions on how to file. Foreign corporations file this schedule to claim an exclusion of income under section 883 and to provide reporting information required by the section 883 regulations.

Information about Schedule UTP (Form 1120), Uncertain Tax Position Statement, including recent updates, related forms and instructions on how to file. Schedule UTP (Form 1120) is used by certain corporations that issue or are included in audited financial statements and have assets that equal or exceed $10 million to provide information about tax positions that affect their U. S. federal income tax liabilities.