U.S. Income Tax Return of a Foreign Corporation

Instructions for Form 1120-F

• Changes To Note
• Photographs of Missing Children
• Unresolved Tax Issues
• How To Get Forms and Publications
• General Instructions
  • Purpose of Form
  • Who Must File
  • Exceptions From Filing
  • Special Returns for Certain Organizations
  • Claim for Refund or Credit
    • Simplified Procedure for Claiming a Refund of U.S. Tax Withheld at Source
      • Additional Documentation Required
  • When To File
    • Foreign Corporation With An Office in the U.S.
    • Foreign Corporation With No Office or Place of Business in the U.S.
    • Other Filing Requirements
    • Private Delivery Services
  • Who Must Sign
  • Paid Preparer Authorization
  • Where To File
  • Other Forms, Returns, and Statements That May Be Required
    • Forms
    • Statements
  • Assembling the Return
  • Accounting Methods
  • Accounting Periods
    • Specified Foreign Corporations
  • Rounding Off to Whole Dollars
  • Recordkeeping
  • Payment of Tax Due
    • Depository Method of Tax Payment
      • Electronic Deposit Requirement
      • Deposits With Form 8109
  • Estimated Tax Payments
  • Interest and Penalties
  • Special Rules for Foreign Corporations
    • Source of Income Rules
      • Interest Income
      • Dividend Income
      • Rent and Royalty Income
      • Income From the Sale or Exchange of Real Estate
      • Income From the Sale or Exchange of Personal Property
    • Other Special Rules
      • Basis of Property and Inventory Costs for Property Imported by a Related Person
      • Income of Foreign Governments and International Organizations
• Specific Instructions
  • Period Covered
  • Address
  • Employer Identification Number (EIN)
  • Initial Return, Final Return, Amended Return, Name Change, or Address Change
  • Computation of Tax Due or Overpayment
    • Line 4. Personal Holding Company Tax
    • Line 6b. Estimated Tax Payments
    • Line 6f. Credit for Tax Paid on Undistributed Capital Gains
    • Line 6g. Credit for Federal Tax on Fuels
    • Line 6i. Total Payments
    • Line 7. Estimated Tax Penalty
    • Line 10. Direct Deposit of Refund
  • Section I - Income From U.S. Sources Not Effectively Connected With the Conduct of a Trade or Business in the United States
    • Line 9. Gross Transportation Income
  • Additional Information Required
    • Item M - Personal Holding Company
    • Item O - Personal Service Corporation
    • Item P
      • Item R
      • Item S
      • Item T
  • Section II - Income Effectively Connected With the Conduct of a Trade or Business in the United States
    • Foreign Corporations Engaged in a U.S. Trade or Business
      • U.S. Source Effectively Connected Income
      • Foreign Source Effectively Connected Income
    • Foreign Corporations Not Engaged in a U.S. Trade or Business
    • Election To Treat Real Property Income as Effectively Connected Income
    • Disposition of U.S. Real Property Interest by a Foreign Corporation
    • Income
      • Line 1. Gross Receipts
      • Line 2. Cost of Goods Sold
      • Line 4. Dividends
      • Line 5. Interest
      • Line 6. Gross Rents
      • Line 8. Capital Gain Net Income
      • Line 10. Other Income
    • Deductions
      • Apportionment of Expenses
      • Limitations on Deductions
      • Compensation of Officers
      • Line 13. Salaries and Wages
      • Line 14. Repairs and Maintenance
      • Line 15. Bad Debts
      • Line 16. Rents
      • Line 17. Taxes and Licenses
      • Line 18. Interest
      • Line 19. Charitable Contributions
      • Line 20. Depreciation
      • Line 23. Depletion
      • Line 25. Pension, Profit-sharing, etc., Plans
      • Line 26. Employee Benefit Programs
      • Line 27. Other Deductions
      • Line 29. Taxable Income Before NOL Deduction and Special Deductions
      • Line 30a. Net Operating Loss Deduction
      • Line 30b. Special Deductions
    • Schedule A - Cost of Goods Sold
    • Schedule C - Dividends and Special Deductions
      • Line 1, Column (a)
      • Line 2, Column (a)
      • Line 3, Column (a)
      • Line 3, Columns (b) and (c)
      • Line 4, Column (a)
      • Line 5, Column (a)
      • Line 6, Column (a)
      • Line 7, Column (a)
      • Line 8, Column (c)
      • Line 9, Column (a)
      • Line 10, Column (a)
      • Line 11, Column (a)
      • Line 12, Column (a)
      • Line 13, Column (c)
    • Schedule J - Tax Computation
      • Lines 1 and 2
      • Line 3. Income Tax
      • Line 4. Alternative Minimum Tax
      • Line 6a. Foreign Tax Credit
      • Line 6b
      • Line 6c. General Business Credit
      • Line 6d. Credit for Prior Year Minimum Tax
      • 6e. Qualified Zone Academy Bond Credit
      • Line 9. Other Taxes
  • Section III - Branch Profits Tax and Tax on Excess Interest
    • Part I - Branch Profits Tax
      • Line 2
      • Lines 4a and 4b. U.S. Net Equity
      • Line 6. Branch Profits Tax
    • Part II - Tax on Excess Interest
      • Line 8. Branch Interest
      • Line 9b
      • Line 10. Tax on Excess Interest
  • Additional Information Required
    • Item X
    • Item Z
  • Schedules L, M-1, and M-2
    • Schedule L
    • Schedule M-1
      • Reconciliation of Income (Loss) per Books With Income per Return
• Paperwork Reduction Act Notice.

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