Table of Contents

• General Instructions
  • Purpose of Form
• Specific Instructions
  • Part I–Qualifying Information
    • Items A through C
    • Item D and E
  • Part II–Dividends Received Deduction
    • Line 1. Cash Dividends
    • Line 3. Section 965(b)(1) Limit
    • Line 5. Section 965(b)(2) Limit
    • Line 6. Section 965(b)(4) Limit
    • Lines 8 Through 10. Section 965(b)(3) Limit
    • Line 11. Qualifying Dividends
    • Line 12
    • Line 13. Deductible Portion of Qualifying Dividends
    • Line 14. Expenses Disallowed Under Section 965(d)(2) With Respect to Line 13 Amount
    • Line 15. Nondeductible CFC Dividends
  • Part III–Regular Tax Liability for Computing Credit Limitations and Alternative Minimum Tax
    • Line 16. Corporation's Taxable Income
    • How to Compute NOLs
    • Line 19
    • Line 20
    • Line 21
    • Line 22
    • Line 23
    • Line 25. Alternative Minimum Tax
    • How to Compute Business Credits
  • Part IV–Foreign Tax Credit–Additional Limitation for Separate Categories With Nondeductible CFC Dividends
    • Line 38
    • Line 39
  • Part V–Schedule of Dividends
    • Column (c)
    • Column (d)
    • Column (e)
  • Part VI–Section 965(b)(2) Base Period Amount
    • Column (a)
    • Column (b)
    • Column (c)
    • Line 51
• Instructions for Form 8895 - Notices
  • Paperwork Reduction Act Notice.