1118 Instructions For Foreign Tax Credit—Corporations

These are the instructions for Form 1118 Foreign Tax Credit—Corporations.

Attach to the corporation’s tax return.

Use Form 1118 to compute a corporation's foreign tax credit for certain taxes paid or accrued to foreign countries or U.S. possessions.

Any corporation that elects the benefits of the foreign tax credit under section 901 must complete and attach Form 1118 to its income tax return.


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1118 Instructions For Foreign Tax Credit—Corporations 1118INS$5.95