U.S. Income Tax Return of a Foreign Sales Corporation

• Changes To Note
• Photographs of Missing Children
• Unresolved Tax Issues
• How To Get Forms
• General Instructions
  • Purpose of Form
  • FSC Repeal and Extraterritorial Income Exclusion
    • Transition Rules
      • Election To Apply Exclusion Rules
    • Election To Be Treated as a Domestic Corporation
    • FSC Election
    • Additional Information
  • FSC Rules
    • Definition of a Foreign
    • Tax Treatment of a FSC
    • Foreign Trading Gross Receipts
      • Foreign Management Rules
      • Foreign Economic Process Rules
    • Section 925(c) Rule
  • Who Must File
  • When To File
  • Where To File
  • Who Must Sign
  • Other Forms, Returns, Schedules, and Statements that maybe Required
    • Statements
    • Personal Holding Companies and Foreign Personal Holding Companies
  • Assembling the Return
  • Accounting Methods
  • Accounting Periods
  • Rounding Off To Whole Dollars
  • Recordkeeping
  • Payment of Tax Due
    • Electronic Deposit Requirement
    • Deposits With Form 8109
  • Estimated Tax Payments
  • Interest and Penalties
• Specific Instructions
  • FSC Information
  • Tax and Payments
  • Schedule A
  • Additional Information
  • Schedule B
    • Part I
    • Part II
  • Schedule E
  • Schedule F
    • Part I
    • Part II
    • Instructions for Dividends
      • 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 10, Column (a)
      • Line 11, Column (a)
  • Schedule G
    • Limitations on Deductions
  • Schedule J
    • Lines 1 and 2
    • Line 3
    • Line 4
    • Line 6
    • Line 8
    • Line 9
  • Schedule L
  • Schedule M-1
    • Reconciliation of Income (Loss)
• Paperwork Reduction Act Notice.

E

• Electronic Federal Tax Payment System (EFTPS)

F

• Forms and publications, how to get

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