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Federal Free Printable 2018 Form 1120-F for 2019 Federal U.S. Income Tax Return of a Foreign Corporation

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U.S. Income Tax Return of a Foreign Corporation
2018 Form 1120-F

Form 1120-F Department of the Treasury Internal Revenue Service U.S. Income Tax Return of a Foreign Corporation For calendar year 2018, or tax year beginning ▶ , 2018, and ending Employer identification number Check box(es) if: Number, street, and room or suite no. (see instructions) City or town, state or province, country, and ZIP or foreign postal code A Country of incorporation B Foreign country under whose laws the income reported on this return is also subject to tax Date incorporated C Final return First post-merger return Amended return Schedule M-3 attached Protective return If the corporation had an agent in the United States at any time during the tax year, enter: (1) Type of agent (2) Name (3) Address F See the instructions and enter the corporation’s principal: (2) Principal location of worldwide business (1) Business activity code number (2) Business activity ▶ (3) Product or service ▶ Other (specify) (3) ▶ (1) G Check method of accounting: (3) If the corporation maintains an office or place of business in the United States, check here . . . . . . . . . . . ▶ Initial return Name or address change E (1) Location of corporation’s primary books and records (city, province or state, and country) D 2018 Go to www.irs.gov/Form1120F for instructions and the latest information. Name Type or Print OMB No. 1545-0123 , 20 Cash (2) Accrual ▶ Computation of Tax Due or Overpayment 1 Tax from Section I, line 11, page 3 . . . . . . . . . 1 2 3 Tax from Section II, Schedule J, line 9, page 5 . . Tax from Section III (add lines 6 and 10 on page 6) . . . . . . . . . . . . . . . . . 2 3 4 5a b Total tax. Add lines 1 through 3 . . 2017 overpayment credited to 2018 . 2018 estimated tax payments . . . . . 5a 5b 5c ( . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Estimated tax penalty (see instructions). Check if Form 2220 is attached . . . . . Amount owed. If line 5j is smaller than the total of lines 4 and 6, enter amount owed . Overpayment. If line 5j is larger than the total of lines 4 and 6, enter amount overpaid . . . . . . . . . . . . . Less 2018 refund applied for on Form 4466 . Combine lines 5a through 5c . . . . . . . . . . . . . . . e Tax deposited with Form 7004 . . . . . . . . . . . 5d 5e f g h Credit for tax paid on undistributed capital gains (attach Form 2439). . Credit for federal tax paid on fuels (attach Form 4136). See instructions Refundable credit from Form 8827, line 8c . . . . . . . . . . . . . . . 5f 5g 5h i U.S. income tax paid or withheld at source (add line 12, page 3, and amounts from Forms 8288-A and 8805 (attach Forms 8288-A and 8805)) . . . . . Total payments. Add lines 5d through 5i . . . . . . . . . . . . j 6 7 8a b 9 . . . 4 . 5j . . 6 7 8a ) c d . . 5i . . ▶ . . Amount of overpayment on line 8a resulting from tax deducted and withheld under Chapters 3 and 4 (from Schedule W, line 7, page 8) . . . . . . . . . . . . . . . . . . . . . . . Enter portion of line 8a you want Credited to 2019 estimated tax ▶ Refunded ▶ Paid Preparer Use Only Signature of officer Print/Type preparer’s name Date Preparer’s signature ▲ Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. May the IRS discuss this return with the preparer shown below (see instructions)? ▲ Sign Here 8b 9 Yes Title Date Check if self-employed Firm’s name ▶ Firm’s EIN Firm’s address ▶ Phone no. For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11470I No PTIN ▶ Form 1120-F (2018) Page 2 Form 1120-F (2018) Additional Information (continued from page 1) H Did the corporation’s method of accounting change from the preceding tax year? . . . . . . . . I Did the corporation’s method of determining income change from the preceding tax year? . . . . . If “Yes,” attach a statement with an explanation. If “Yes,” attach a statement with an explanation. J Did the corporation file a U.S. income tax return for the preceding tax year? . . . . . . . . . K (1) At any time during the tax year, was the corporation engaged in a trade or business in the United States? . . . . . . . . . . . . (2) If “Yes,” is taxpayer’s trade or business within the United States solely the result of a section 897 (FIRPTA) sale or disposition? . . . . . . . . L Did the corporation have a permanent establishment in the United States for purposes of any applicable tax treaty between the United States and a foreign country? . . . . . . . . . . . . . If “Yes,” enter the name of the foreign country: M Did the corporation have any transactions with related parties? . . . . . . . . . . . . . . If “Yes,” Form 5472 may have to be filed (see instructions). Enter number of Forms 5472 attached N ▶ Is the corporation a controlled foreign corporation? (See section 957(a) for definition.) . . . . . . O Is the corporation a personal service corporation? (See instructions for definition.) . . . . . . . P Enter tax-exempt interest received or accrued during the tax year (see instructions) ▶ $ Q At the end of the tax year, did the corporation own, directly or indirectly, 50% or more of the voting stock of a U.S. corporation? (See section 267(c) for rules of attribution.) . . . . . . . . . . . . . If “Yes,” attach a statement showing (1) name and EIN of such U.S. corporation; (2) percentage owned; and (3) taxable income or (loss) before NOL and special deductions of such U.S. corporation for the tax year ending with or within your tax year. Yes No V At the end of the tax year, did any individual, partnership, corporation, estate, or trust own, directly or indirectly, 50% or more of the corporation’s voting stock? (See section 267 (c) for rules of attribution.) . . . . . . . . . . W (1) Is the corporation taking a position on this return that a U.S. tax treaty overrules or modifies an Internal Revenue law of the United States, thereby causing a reduction of tax? . If “Yes,” the corporation is generally required to complete and attach Form 8833. See Form 8833 for exceptions. Note: Failure to disclose a treaty-based return position may result in a $10,000 penalty (see section 6712). (2) Is the corporation claiming treaty benefits pursuant to, or otherwise filing its return pursuant to, a Competent Authority determination or an Advance Pricing Agreement? . . . If “Yes,” attach a copy of the Competent Authority determination letter or Advance Pricing Agreement to your return. X During the tax year, did the corporation own any entity that was disregarded as an entity separate from its owner under Regulations sections 301.7701-2 and 301.7701-3? . . If “Yes,” attach a statement listing the name, country under whose laws the entity was organized, and EIN (if any) of each such entity. Y (1) Did a partnership allocate to the corporation a distributive share of income from a directly owned partnership interest, any of which is ECI or treated as ECI by the partnership or the partner? . . . . . . . . If “Yes,” attach Schedule P. See instructions. (2) During the tax year, did the corporation own, directly or indirectly, at least a 10% interest, in any foreign partnership? If “Yes,” see instructions for required attachment. Z (1) Has the corporation engaged in any transactions the results of which are subject to the arm’s-length standard under section 482 and its regulations? . . . . . . (2) Has the corporation recognized any interbranch amounts? If “Yes,” attach statement (see instructions) . . . . . AA Is the corporation required to file Schedule UTP (Form 1120), Uncertain Tax Position Statement (see instructions)? If “Yes,” complete and attach Schedule UTP. If the corporation has an NOL for the tax year and is electing to forego the carryback period, check here (see instructions) . . . . . . . . ▶ BB During the corporation’s tax year, did the corporation make any payments that would require it to file Forms 1042 and 1042-S under chapter 3 (sections 1441 through 1464) or chapter 4 (sections 1471 through 1474) of the Code? . . S Enter the available NOL carryover from prior tax years. (Do not reduce it by any deduction on line 30a, page 4.) ▶ $ CC Is the corporation (including the home office or any branch) a qualified derivatives dealer (QDD)? . . . . . . . (1) If “Yes,” attach the required statement (see instructions) T Is the corporation a subsidiary in a parent-subsidiary controlled group? . . . . . . . . . . . U (1) Is the corporation a dealer under section 475? . . (2) Did the corporation mark to market any securities or commodities other than in a dealer capacity? . . No If “Yes,” attach a statement showing the name and identifying number. (Do not include any information already entered in item T.) Enter percentage owned ▶ R If “Yes,” enter the parent corporation’s: (1) EIN ▶ (2) Name ▶ Yes (2) If “Yes,” enter the QI-EIN ▶ DD Does the corporation have gross receipts of at least $500 million in any of the 3 preceding tax years (see sections 59A(e)(2) and (3))? . . . . . . . . . . . . If “Yes,” complete and attach Form 8991. EE During the tax year, did the corporation pay or accrue any interest or royalty for which a deduction is not allowed under section 267A (see instructions)? . . . . . . If “Yes,” enter the total amount of the ▶ $ disallowed deductions . . . Form 1120-F (2018) Page 3 Form 1120-F (2018) Additional Information (continued from page 2) Yes FF Did the corporation have an election under section 163(j) for any real property trade or business or any farming business in effect during the tax year (see instructions)? . . . . . . . . . . . . No HH During the tax year, did the corporation dispose of an interest in a partnership that directly or indirectly engaged in a trade or business within the United States? . . . . Yes No II Is the corporation attaching Form 8996 to certify as a Qualified Opportunity Fund? . . . . . . . . . If “Yes,” enter amount from Form 8996, line 13 . . . GG Does the corporation satisfy one of the following conditions and the corporation does not own a passthrough entity with current year, or prior year carryover, excess business interest expense (see instructions)? . . . . . . . . . . . . . ▶ $ (1) The corporation’s aggregate average annual gross receipts (determined under section 448(c)) for the 3 tax years preceding the current tax year do not exceed $25 million, and the corporation is not a tax shelter, or (2) The corporation only has business interest expense from (a) an electing real property trade or business, (b) an electing farming business, or (c) certain utility businesses under section 163(j)(7). If “No,” complete and attach Form 8990. SECTION I—Income From U.S. Sources Not Effectively Connected With the Conduct of a Trade or Business in the United States—Do not report items properly withheld and reported on Form 1042-S. See instructions. Report all gross transportation income subject to 4% tax on line 9. Report other column (a) income items only if not properly withheld and reported on Form 1042-S. The rate of tax on these gross income items is 30% or such lower rate specified by tax treaty. No deductions are allowed against these types of income. Enter treaty rates where applicable. If the corporation is claiming a lower treaty rate, also complete item W on page 2. If multiple treaty rates apply to a type of income (for example, subsidiary and portfolio dividends or dividends received by disregarded entities), attach a statement showing the amounts, tax rates, and withholding for each. Name of treaty country, if any ▶ (a) Class of income (see instructions) (b) Gross amount (c) Rate of tax (%) (d) Amount of tax liability (e) Amount of U.S. income tax paid or withheld at the source 1 Interest . 2a Dividends (excluding payments received by QDDs in their equity derivatives dealer capacity) . . . . . . . . . . 2b Dividend equivalents (excluding payments received by QDDs in their equity derivatives dealer capacity) . . . . . . . . 3 4 5 Rents . Royalties Annuities 6 Gains from disposal of timber, coal, or domestic iron ore with a retained economic interest (attach supporting statement) . . 7 Gains from sale or exchange of patents, copyrights, etc. . . . . . . . . 8 Fiduciary distributions (attach supporting statement) . . . . . . . . . . 9 10 Gross transportation income (see instructions) Other items of income . . . . . . 11 12 Total. Enter here and on line 1, page 1 . . . Total. Enter here and include on line 5i, page 1 13 Is the corporation fiscally transparent under the laws of the foreign jurisdiction with respect to any item of income listed above? If “Yes,” attach a statement that provides the information requested above with respect to each such item of income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶ . . . . . . . . ▶ Yes No Form 1120-F (2018) Page 4 Form 1120-F (2018) SECTION II—Income Effectively Connected With the Conduct of a Trade or Business in the United States (see instructions) Deductions (See instructions for limitations on deductions.) Income Important: Fill in all applicable lines and schedules. If you need more space, see Assembling the Return in the instructions. 1a Gross receipts or sales 2 3 4 Cost of goods sold (attach Form 1125-A) . Gross profit (subtract line 2 from line 1c) Dividends (Schedule C, line 13) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 4 5 6 7 Interest . . Gross rents . Gross royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 7 8 9 10 Capital gain net income (attach Schedule D (Form 1120)) . . . Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) Other income (see instructions—attach statement) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 10 11 12 13 Total income. Add lines 3 through 10 . . . . . . . . Compensation of officers (see instructions—attach Form 1125-E) Salaries and wages (less employment credits) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 12 13 14 15 16 Repairs and maintenance . . . . . . . . . . . . . . . . Bad debts (for bad debts over $500,000, attach a list of debtors and amounts) Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 15 16 17 18 19 Taxes and licenses . . . . . . . . . . . . Interest expense from Schedule I, line 25 (see instructions) Charitable contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 18 19 20 21 22 Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562) . Depletion . . . . . . . . . . . . . . . . . . . . . . . . . . . . Advertising . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 21 22 23 24 25 Pension, profit-sharing, etc., plans Employee benefit programs . . Reserved for future use . . . . . . . . . . . . . . . . . . . 23 24 25 26 27 28 Deductions allocated and apportioned to ECI from Schedule H, line 20 (see instructions) . Other deductions (attach statement) . . . . . . . . . . . . . . . . Total deductions. Add lines 12 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . ▶ 26 27 28 29 30 Taxable income before NOL deduction and special deductions (subtract line 28 from line 11) Less: a Net operating loss deduction (see instructions) . . . . 30a b Special deductions (Schedule C, line 14) . . . . . . 30b . . ▶ 29 c Add lines 30a and 30b . . . . . . . Taxable income or (loss). Subtract line 30c from line 29 . . . . 31 . . . b Less returns and allowances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c Bal ▶ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶ . . 1c 30c 31 Form 1120-F (2018) Page 5 Form 1120-F (2018) SECTION II—Income Effectively Connected With the Conduct of a Trade or Business in the United States (continued) Schedule C Dividends and Special Deductions (see instructions) (a) Dividends 1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . 2 Dividends from 20%-or-more-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . 3 4 5 6 7 8 9 10 11 12 13 14 Dividends on certain debt-financed stock of domestic and foreign corporations (section 246A) Dividends on certain preferred stock of less-than-20%-owned public utilities Dividends on certain preferred stock of 20%-or-more-owned public utilities . Dividends from less-than-20%-owned foreign corporations . . . . . Dividends from 20%-or-more-owned foreign corporations . . . . . . Subtotal. Add lines 1 through 7. See instructions for limitation . . . . Dividends from foreign corporations not included on line 3, 6, or 7 . . . IC-DISC and former DISC dividends not included on line 1, 2, or 3 (section 246(d)) Other dividends . . . . . . . . . . . . . . . . . . Deduction for dividends paid on certain preferred stock of public utilities . Total dividends. Add lines 8 through 11. Enter here and on line 4, page 4 . Total special deductions. Add lines 8 and 12. Enter here and on line 30b, page 4 . . . . . 1 2 3 Check if the corporation is a member of a controlled group (attach Schedule O (Form 1120)) . Income tax . . . . . . . . . . . . . . . . . . . . . . . . . Base erosion minimum tax (attach Form 8991) . . . . . . . . . . . . . . . . . . . . . . . . 2 3 4 5a b Add lines 2 and 3 . . . . . . . . Foreign tax credit (attach Form 1118) . . General business credit (attach Form 3800) Schedule J c d 6 7 8 9 . . (b) % . . (c) Special deductions: (a) × (b) ▶ Tax Computation (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . Credit for prior year minimum tax (attach Form 8827) Bond credits from Form 8912 . . . . . . . Total credits. Add lines 5a through 5d . . . . . . . . . . . . . . . . . . . Subtract line 6 from line 4 . . . . . . . . . . . . Other taxes. Check if from: Form 4255 Form 8611 Form 8866 Form 8902 Total tax. Add lines 7 and 8. Enter here and on line 2, page 1 . . ▶ . . . . . . . 4 . . . . . . . 6 . . . . . . . . Form 8697 Other (attach statement) . . . . . . . . . . 7 . . . 5a 5b . . . . 5c 5d . . . . . . . . . 8 9 Form 1120-F (2018) Page 6 Form 1120-F (2018) SECTION III—Branch Profits Tax and Tax on Excess Interest Part I—Branch Profits Tax (see instructions) 1 Enter the amount from Section II, line 29 . . . . . . . . . . . . . . . . . . . . 1 . 2 Enter total adjustments to line 1 to get effectively connected earnings and profits. (Attach required statement showing the nature and amount of adjustments.) (See instructions.) . . . . . . . . . . . . . 3 Effectively connected earnings and profits. Combine line 1 and line 2 . . . . . 4a Enter U.S. net equity at the end of the current tax year. (Attach required statement.) . b Enter U.S. net equity at the end of the prior tax year. (Attach required statement.) . . . . . . . . . . . . . . . . 2 3 4a . . . . . . . 4b c Increase in U.S. net equity. If line 4a is greater than or equal to line 4b, subtract line 4b from line 4a. Enter the result here and skip to line 4e . . . . . . . . . . . . . . . . . . . . . . . . d Decrease in U.S. net equity. If line 4b is greater than line 4a, subtract line 4a from line 4b . . . . . 4c 4d . e Non-previously taxed accumulated effectively connected earnings and profits. Enter excess, if any, of effectively connected earnings and profits for preceding tax years beginning after 1986 over any dividend equivalent amounts for those tax years . . . . . . . . . . . . . . . . . . . . . 4e 5 Dividend equivalent amount. Subtract line 4c from line 3. If zero or less, enter -0-. If no amount is entered on line 4c, add the lesser of line 4d or line 4e to line 3 and enter the total here . . . . . . . . . . 5 6 Branch profits tax. Multiply line 5 by 30% (0.30) (or lower treaty rate if the corporation is a qualified resident or otherwise qualifies for treaty benefits). (See instructions.) Enter here and include on line 3, page 1. Also complete item W on page 2 . . . . . . . . . . . . . . . . . . . . . . . . 6 Part II—Tax on Excess Interest (see instructions for this Part and for Schedule I (Form 1120-F)) 7a Enter the interest from Section II, line 18 . . . . . . . . . . . . . . . . . . . . 7a . b Enter the inverse of the total amount deferred, capitalized, and disallowed from Schedule I, line 24d (i.e., if line 24d is negative, enter as a positive number; if line 24d is positive, enter as a negative number) . . . . . c Combine lines 7a and 7b (amount must equal Schedule I, line 23) . . . . . . . . . . . . 7b 7c . 8 Branch Interest (see instructions for definition): Enter the sum of Schedule I, line 9, column (c), and Schedule I, line 22. If the interest paid by the foreign corporation’s U.S. trade or business was increased because 80% or more of the foreign corporation’s assets are U.S. assets, check this box . . . . . . . . . . . . . . . ▶ 9a Excess interest. Subtract line 8 from line 7c. If zero or less, enter -0- . . . . . . . . . . . 8 9a . b If the foreign corporation is a bank, enter the excess interest treated as interest on deposits (see instructions for rules for computing this amount). Otherwise, enter -0. . . . . . . . . . . . . . . c Subtract line 9b from line 9a . . . . . . . . . . . . . . . . . . . . . . . 9b 9c . 10 Tax on excess interest. Multiply line 9c by 30% (0.30) (or lower treaty rate if the corporation is a qualified resident or otherwise qualifies for treaty benefits). (See instructions.) Enter here and include on line 3, page 1. Also complete item W on page 2 . . . . . . . . . . . . . . . . . . . . . . 10 Part III—Additional Information Yes No 11 Is the corporation claiming a reduction in, or exemption from, the branch profits tax due to: a A complete termination of all U.S. trades or businesses? . . . . . . . . . . . . . . . . . . . . b The tax-free liquidation or reorganization of a foreign corporation? . . . . . . . . . . . . . . . . . . . c The tax-free incorporation of a U.S. trade or business? . . . . . . . . . . . . . . . . . . . . . . . . If 11a or 11b applies and the transferee is a domestic corporation, attach Form 8848. If 11c applies, attach the statement required by Temporary Regulations section 1.884-2T(d)(5). Form 1120-F (2018) Page 7 Form 1120-F (2018) Note: Check if completing on ▶ Schedule L U.S. basis or Worldwide basis Balance Sheets per Books Beginning of tax year Assets 1 2a b 3 4 5 6a b c 7 8 (a) Cash . . . . . . . . . . Trade notes and accounts receivable . Less allowance for bad debts . . . Inventories . . . . . . . . U.S. government obligations . . . Tax-exempt securities (see instructions) Interbranch current assets* . . . Other current non-U.S. assets* . . Other current U.S. assets* . . . . Loans to shareholders . . . . . Mortgage and real estate loans . . . . . . . . . . . . . . . . . . . . . . . . ( 9a Other loans and investments—non-U.S. assets* . . . . . . . . . . . b Other loans and investments—U.S. assets* . 10a Buildings and other depreciable assets . . ( b Less accumulated depreciation . . . . 11a Depletable assets . . . . . . . . ( b Less accumulated depletion . . . . . 12 Land (net of any amortization) . . . . . 13a Intangible assets (amortizable only) . . . ( b Less accumulated amortization . . . . 14 Assets held in trust . . . . . . . . 15 Other non-current interbranch assets* . . 16a Other non-current non-U.S. assets* . . . b Other non-current U.S. assets* . . . . 17 Total assets . . . . . . . . . . End of tax year (b) (c) (d) ) ( ) ) ( ) ) ( ) ) ( ) Liabilities 18 Accounts payable . . . . . 19 . . . Mortgages, notes, bonds payable in 1 year: a Interbranch liabilities* . . . . b Third-party liabilities* . . . . 20 Other current liabilities* . . . . 21 Loans from shareholders . . . less than 22 1 year or a b 23 24a b Mortgages, notes, bonds payable in more: Interbranch liabilities* . . . . Third-party liabilities* . . . . Liabilities held in trust . . . . Other interbranch liabilities* . . Other third-party liabilities* . . . 25 Capital stock: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Equity 26 27 28 29 30 31 a Preferred stock . . b Common stock . . Additional paid-in capital . . . . Retained earnings—Appropriated* . Retained earnings—Unappropriated . Adjustments to shareholders’ equity* . Less cost of treasury stock . . . . Total liabilities and shareholders’ equity * Attach statement—see instructions. ( ) ( ) Form 1120-F (2018) Page 8 Form 1120-F (2018) Schedule W Overpayment Resulting From Tax Deducted and Withheld Under Chapters 3 and 4 1 Total Chapter 3 and 4 payments. Enter the amount from page 1, line 5i . . 2 Enter the tax amount from page 1, line 1 . . . . . . . . . . . . . 3 Enter the portion of the tax amount shown on page 1, line 2, pertaining to income associated with amounts deducted and withheld under sections 1445 and 1446 (see instructions for general guidelines) . . . . . . . . . 4 Total Chapter 3 and 4 tax. Combine lines 2 and 3 . . . . . . . . . . . . . . . . 1 . . . . . . . . 4 . . . . . . . . 5 6 . . . . 7 2 3 . 5 Tentative overpayment resulting from tax deducted and withheld under Chapters 3 and 4. Subtract line 4 from line 1 . . . . . . . . . . . . . . . . . . . . . 6 Enter the amount from page 1, line 8a . . . . . . . . . . . . . . . . . 7 Overpayment resulting from tax deducted and withheld under Chapters 3 and 4. Enter the smaller of line 5 or line 6. Enter the result here and on page 1, line 8b . . . . . Form 1120-F (2018)
Extracted from PDF file 2018-federal-form-1120-f.pdf, last modified December 2018

More about the Federal Form 1120-F Corporate Income Tax Tax Return TY 2018

We last updated the U.S. Income Tax Return of a Foreign Corporation in December 2018, so this is the latest version of Form 1120-F, fully updated for tax year 2018. You can download or print current or past-year PDFs of Form 1120-F 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 Form 1120-F.

Form Code Form Name
1120-F (Schedule H) Deductions Allocated To Effectively Connected Income Under Regulations Section 1.861-8
1120-F (Schedule I) Interest Expense Allocation Under Regulations Section 1.882-5
1120-F (Schedule M-3) Net Income (Loss) Reconciliation for Foreign Corporations With Reportable Assets of $10 Million or More
1120-F (Schedule P) List of Foreign Partner Interests in Partnerships
1120-F (Schedule S) Exclusion of Income from the International Operation of Ships or Aircraft Under Section 883
1120-F (Schedule V) List of Vessels or Aircraft, Operators, and Owners
1120-F Schedules M-1, M-2 Reconciliation of Income (Loss) and Analysis of Unappropriated Retained Earnings per Books
1120-FSC (Schedule P) Transfer Price or Commission
Form 1120-FSC U.S. Income Tax Return of a Foreign Sales Corporation

Download all  tax forms View all 775 Federal Income Tax Forms


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 Form 1120-F from the Internal Revenue Service in December 2018.

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Form 1120-F is a Federal Corporate Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.

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 Form 1120-F

We have a total of eight past-year versions of Form 1120-F in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2018 Form 1120-F

2018 Form 1120-F

2017 Form 1120-F

2017 Form 1120-F

2016 Form 1120-F

2016 Form 1120-F

U.S. Income Tax Return of a Foreign Corporation 2015 Form 1120-F

2015 Form 1120-F

U.S. Income Tax Return of a Foreign Corporation 2014 Form 1120-F

2014 Form 1120-F

U.S. Income Tax Return of a Foreign Corporation 2013 Form 1120-F

2013 Form 1120-F

U.S. Income Tax Return of a Foreign Corporation 2012 Form 1120-F

2012 Form 1120-F

U.S. Income Tax Return of a Foreign Corporation 2011 Form 1120-F

2011 Form 1120-F


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Source: http://www.taxformfinder.org/federal/form-1120-f