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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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Recent Developments

None available at this time.

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

Other Current Products

Comment on Form 1118

Use the Comment on Tax Forms and Publications web submission form to provide us feedback on the content of the products we give you to help you comply with tax law.

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Page Last Reviewed or Updated: 16-Nov-2015