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Federal Free Printable Schedule J (Form 1118) (Rev. December 2018) for 2019 Federal Adjustments to Separate Limitation Income (Loss) Categories for Determining Numerators of Limitation Fractions, Year-End Recharacterization Balances,

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Adjustments to Separate Limitation Income (Loss) Categories for Determining Numerators of Limitation Fractions, Year-End Recharacterization Balances,
Schedule J (Form 1118) (Rev. December 2018)

Schedule J (Form 1118) (Rev. December 2018) Department of the Treasury Internal Revenue Service 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 For calendar year 20 , 20 , or other tax year beginning ▶ , and ending , 20 Attach to Form 1118. Employer identification number Name of corporation Part I Adjustments to Separate Limitation Income or (Losses) in Determining Numerators of Limitation Fractions (see instructions) (i) Section 951A income 1 2 a b c d e 3 4 5 6 7 8 9 a b c d e 10 11 OMB No. 1545-0123 Income or (loss) before adjustments Allocation of separate limitation losses: Section 951A income Foreign branch income Passive category income General category income Other income* Subtotal—Combine lines 1 through 2e. Allocation of overall foreign losses Allocation of domestic losses Subtotal—Combine lines 3 through 5. Recapture of overall foreign losses Subtotal—Combine lines 6 and 7. Recharacterization of separate limitation income: Section 951A income Foreign branch income Passive category income General category income Other income* Recapture of overall domestic losses (ii) Foreign branch income (iii) (iv) Passive category income General category income (v) Other income* (vi) U.S. income ( ( ( ( ( ) )( )( )( )( ( ) )( )( )( )( ( ) )( )( )( )( ( ) ) ) ) ) ( )( )( )( )( ) ( )( )( )( )( ) ( ) ( ( ) ( ) ) ( ) ( ) ( ) Numerator of Limitation Fraction— Combine lines 8 through 10. Enter each result here and on Schedule B, Part II, line 7, of corresponding Form 1118. * Important: See Computer-Generated Schedule J in instructions. For Paperwork Reduction Act Notice, see the Instructions for Form 1118. Cat. No. 10309U Schedule J (Form 1118) (Rev. 12-2018) Page 2 Schedule J (Form 1118) (Rev. 12-2018) Part II Year-End Balances of Future Separate Limitation Income That Must Be Recharacterized (section 904(f)(5)(C)) (i) Section 951A income a b c d e 4 5 4 5 6 (v) Other income* (vi) U.S. income Overall Foreign Loss Account Balances (section 904(f)(1)) Complete for each separate limitation income category. Beginning balance Current year additions Current year reductions (other than recapture) Current year recapture (from Part I, line 7) Ending balance—Combine lines 1 through 4. Part IV 1 2 3 (iii) (iv) Passive category income General category income Section 951A income Foreign branch income Passive category income General category income Other income* Part III 1 2 3 (ii) Foreign branch income ( ( )( )( )( )( )( )( )( )( ) ) )( )( )( ) Overall Domestic Loss Account Balances (section 904(g)(1)) Beginning balance Current year additions Current year reductions (other than ( recapture) Subtotal—Combine lines 1 through 3. Current year recapture (from Part I, line 10) Ending balance—Subtract line 5 from line 4. )( * Important: See Computer-Generated Schedule J in instructions. Schedule J (Form 1118) (Rev. 12-2018)
Extracted from PDF file 2018-federal-1118-schedule-j.pdf, last modified December 2018

More about the Federal 1118 (Schedule J) Corporate Income Tax TY 2018

We last updated the Adjustments to Separate Limitation Income (Loss) Categories for Determining Numerators of Limitation Fractions, Year-End Recharacterization Balances, in December 2018, so this is the latest version of 1118 (Schedule J), fully updated for tax year 2018. You can download or print current or past-year PDFs of 1118 (Schedule J) directly from TaxFormFinder. You can print other Federal tax forms here.

Related Federal Corporate Income Tax Forms:

TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Federal 1118 (Schedule J).

Form Code Form Name
1118 (Schedule K) Foreign Tax Carryover Reconciliation Schedule
1118 (Schedule I) Reduction of Foreign Oil and Gas Taxes

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Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal 1118 (Schedule J) from the Internal Revenue Service in December 2018.

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About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Federal 1118 (Schedule J)

We have a total of six past-year versions of 1118 (Schedule J) in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2018 1118 (Schedule J)

Schedule J (Form 1118) (Rev. December 2018)

2017 1118 (Schedule J)

Form 1118 (Schedule J) (Rev. September 2016)

2016 1118 (Schedule J)

Form 1118 (Schedule J) (Rev. September 2016)

Adjustments to Separate Limitation Income (Loss) Categories for Determining Numerators of Limitation Fractions, Year-End Recharacterization Balances, and Overall Foreign and Domestic Loss Account Bala 2015 1118 (Schedule J)

Form 1118 Schedule J (Rev. 1-2009)

Adjustments to Separate Limitation Income (Loss) Categories for Determining Numerators of Limitation Fractions, Year-End Recharacterization Balances, and Overall Foreign and Domestic Loss Account Bala 2012 1118 (Schedule J)

Form 1118 Schedule J (Rev. 1-2009)

Adjustments to Separate Limitation Income (Loss) Categories for Determining Numerators of Limitation Fractions, Year-End Recharacterization Balances, and Overall Foreign and Domestic Loss Account Bala 2011 1118 (Schedule J)

Form 1118 Schedule J (Rev. 1-2009)


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