Form 1118 (Rev. December 2022)

Form 1118

(Rev. December 2022)

Foreign Tax Credit—Corporations

Department of the Treasury

Internal Revenue Service

Attach to the corporation’s tax return.

Go to www.irs.gov/Form1118 for instructions and the latest information.

OMB No. 1545-0123

Attachment

Sequence No. 118

For calendar year 20 , or other tax year beginning , 20 , and ending , 20

Name of corporation

Employer identification number

Use a separate Form 1118 for each applicable category of income (see instructions).

a Separate Category (Enter code—see instructions.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b If code 901j is entered on line a, enter the country code for the sanctioned country (see instructions) . . . . . . . . . . . . . . . .

c If one of the RBT codes is entered on line a, enter the country code for the treaty country (see instructions) . . . . . . . . . . . . . .

Schedule A Income or (Loss) Before Adjustments (Report all amounts in U.S. dollars. See Specific Instructions.)

1. EIN or Reference ID Number

(see instructions)*

2. Foreign Country or

U.S. Possession

(enter two-letter code—

use a separate line for

each) (see instructions)

Gross Income or (Loss) From Sources Outside the United States

3. Inclusions Under Sections 951(a)(1) and 951A

(see instructions)

4. Dividends

(see instructions)

5. Interest

(a) Exclude Gross-Up (b) Gross-Up (section 78)

Totals (add lines A through C) . . . . . . . . . . . . . . . .

6. Gross Rents, Royalties,

and License Fees

7. Sales

8. Gross Income From

Performance of Services

9. Currency Gain

10. Currency Gain Code

(see instructions)

11. Other

(attach schedule)

12. Total

(add columns 3(a)

through 9 and 11)

Totals

13. Allocable Deductions

(a) Dividends

Received Deduction

(see instructions)

(b) Deduction Allowed Under

Section 250(a)(1)(A)—Foreign

Derived Intangible Income

Section 250(a)(1)(B)—Global

Intangible Low-Taxed Income

Rental, Royalty, and Licensing Expenses

(f) Expenses Allocable

to Sales Income

(g) Expenses Allocable

to Gross Income From

Performance of Services

(d) Depreciation, Depletion,

and Amortization

(e) Other Allocable

Expenses

Totals

13. Allocable Deductions (continued)

14. Apportioned Share

of Deductions

(enter amount

from applicable

line of Schedule H,

Part I, column (b);

Part II, column (f); and

Part III, column (g))

15. Net Operating

Loss Deduction

16. Total Deductions

(add columns 13(k)

through 15)

17. Total Income or (Loss)

Before Adjustments

(subtract column 16

from column 12)

(h) Currency Loss

(i) Currency Loss Code

(see instructions)

(j) Other Allocable

Deductions

(attach schedule)

(see instructions)

(k) Total Allocable

Deductions

(add columns 13(a)

through 13(h) and 13(j))

Totals

For section 863(b) income, NOLs, income from RICs, high-taxed income, section 951A, and reattribution of income by reason of disregarded payments, use a single line (see instructions). Also, for

reporting branches that are QBUs, use a separate line for each such branch.

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 10900F

Form 1118 (Rev. 12-2022)

Page 2

Schedule B Foreign Tax Credit (Report all foreign tax amounts in U.S. dollars.)

Part I—Foreign Taxes Paid, Accrued, and Deemed Paid (see instructions)

1. Credit Is Claimed for Taxes

(check one):

Paid Accrued

2. Foreign Taxes Paid or Accrued (attach schedule showing amounts in foreign currency and conversion rate(s) used)

Tax Withheld at Source on:

(a) Dividends

(b) Distributions of

Previously Taxed

Earnings and Profits

(e) Rents, Royalties,

and License Fees

(f) Other

Date Paid Date Accrued

Totals (add lines A through C) . .

2. Foreign Taxes Paid or Accrued (attach schedule showing amounts in foreign currency and conversion rate(s) used) (continued)

Other Foreign Taxes Paid or Accrued on:

(j) Total Foreign Taxes Paid or Accrued

(add columns 2(a) through 2(i))

3. Tax Deemed Paid

(see instructions)

(g) Sales (h) Services Income (i) Other

Totals

Part II—Separate Foreign Tax Credit (Complete a separate Part II for each applicable category of income.)

1a Total foreign taxes paid or accrued (total from Part I, column 2(j)) . . . . . . . . . . . . . . . . . 1a

Foreign taxes paid or accrued by the corporation during prior tax years that were suspended due to the rules of

section 909 and for which the related income is taken into account by the corporation during the current tax year

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2 Total taxes deemed paid (total from Part I, column 3) . . . . . . . . . . . . . . . . . . . . . 2

3 Reductions of taxes paid, accrued, or deemed paid (enter total from Schedule G, Part I) . . . . . . . . . . 3

( )

4 Taxes reclassified under high-tax kickout . . . . . . . . . . . . . . . . . . . . . . . . . 4

5 Enter the sum of any carryover of foreign taxes (from Schedule K, line 3, column (xiv), and from Schedule I, Part III,

line 3) plus any carrybacks to the current tax year . . . . . . . . . . . . . . . . . . . . . . 5

6 Total foreign taxes (combine lines 1a through 5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

7 Enter the amount from the applicable column of Schedule J, Part I, line 11 (see instructions). If Schedule J is not required to be completed,

enter the result from the “Totals” line of column 17 of the applicable Schedule A . . . . . . . . . . . . . . . . . . . . . 7

8a Total taxable income from all sources (enter taxable income from the corporation’s tax return) . . . . . . . . 8a

b Adjustments to line 8a (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 8b

c Subtract line 8b from line 8a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8c

9 Divide line 7 by line 8c. Enter the resulting fraction as a decimal (see instructions). If line 7 is greater than line 8c, enter 1 . . . . . . . . 9

Total U.S. income tax against which credit is allowed (regular tax liability (see section 26(b)) minus any American Samoa economic development

credit) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11 Multiply line 9 by line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

12 Increase in limitation (section 960(c)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12

13 Credit limitation (add lines 11 and 12) (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13

14 Separate foreign tax credit (enter the smaller of line 6 or line 13). Enter here and on the appropriate line of Part III . . . . . . . . . .

Form 1118 (Rev. 12-2022)

Page 3

Schedule B Foreign Tax Credit (Report all foreign tax amounts in U.S. dollars.) (continued)

Part III—Summary of Separate Credits (Enter amounts from Part II, line 14, for each applicable category of income. Do not include taxes paid to sanctioned countries.)

1 Credit for taxes on section 951A category income . . . . . . . . . . . . . . . . . . . . . . 1

2 Credit for taxes on foreign branch category income . . . . . . . . . . . . . . . . . . . . . . 2

3 Credit for taxes on passive category income . . . . . . . . . . . . . . . . . . . . . . . . 3

4 Credit for taxes on general category income . . . . . . . . . . . . . . . . . . . . . . . . 4

5 Credit for taxes on section 901(j) category income (combine all such credits on this line) . . . . . . . . . . 5

6 Credit for taxes on income re-sourced by treaty (combine all such credits on this line) . . . . . . . . . . 6

7 Total (add lines 1 through 6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

8 Reduction in credit for international boycott operations (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 8

9 Total foreign tax credit (subtract line 8 from line 7). Enter here and on the appropriate line of the corporation’s tax return . . . . . . .

Schedule C Tax Deemed Paid With Respect to Section 951(a)(1) Inclusions by Domestic Corporation Filing Return (Section 960(a))

Use this schedule to report the tax deemed paid by the corporation with respect to section 951(a)(1) inclusions of earnings from foreign corporations under

section 960(a). For each line in Schedule C, include the column 10 amount in column 3 of the line in Schedule B, Part I, that corresponds with the identifying

number specified in column 1 of Schedule A and that also corresponds with the identifying number entered in column 1b of this Schedule C (see instructions).

1a. Name of Foreign Corporation

1b. EIN or Reference ID Number of the Foreign Corporation

(see instructions)

1c. Tested Unit Reference ID (if applicable)

2. Tax Year End

(Year/Month)

(see instructions)

3. Country of Incorporation

(enter country code—

see instructions)

4. Functional Currency

of Foreign Corporation

(enter code—

see instructions)

5. Subpart F Income Group

(a) Reg. sec.

1.960-1(d)(2)(ii)(B)(2)

(enter code)

(b) Reg. sec.

1.904-4(c)(3)(i)-(iv)

(enter code)

6. Total Net Income in

Subpart F Income Group

(in functional currency

of foreign corporation)

7. Total Eligible Current Year Taxes

in Subpart F Income Group

(in U.S. dollars)

8. Section 951(a)(1) Inclusion Attributable to Subpart F Income Group

9. Divide Column 8(a)

by Column 6

10. Tax Deemed Paid

(multiply column 7

by column 9)

(a) Functional Currency (b) U.S. Dollars

Total (add amounts in column 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Form 1118 (Rev. 12-2022)

Page 4

Schedule D Tax Deemed Paid With Respect to Section 951A Income by Domestic Corporation Filing the Return (Section 960(d))

Use this schedule to figure the tax deemed paid by the corporation with respect to section 951A inclusions of earnings from foreign corporations under

section 960(d).

Part I—Foreign Corporation’s Tested Income and Foreign Taxes

1a. Name of Foreign Corporation

1b. EIN or Reference ID Number

of the Foreign Corporation

(see instructions)

2. Tax Year End

(Year/Month)

(see instructions)

3. Country of

Incorporation

(enter country

code—see

instructions)

4. Functional

Currency of

Foreign

Corporation

(enter code)

5. Pro Rata Share of CFC’s Tested Income

From Applicable Form 8992 Schedule

(see instructions)

6. CFC’s Tested Income

From Applicable Form 8992 Schedule

(see instructions)

7. Divide Column 5

by Column 6

8. CFC’s Tested Foreign Income Taxes

From Schedule Q (Form 5471)

(see instructions)

9. Pro Rata Share of Tested Foreign Income

Taxes Paid or Accrued by CFC

(multiply column 7 by column 8)

Total (add amounts in column 5)

Total (add amounts in column 9)

Part II—Foreign Income Tax Deemed Paid

1. Global Intangible Low-Taxed Income

(section 951A inclusion)

2. Inclusion Percentage.

Divide Part II, Column 1, by

Part I, Column 5 Total

3. Multiply Part I, Column 9 Total, by

Part II, Column 2 Percentage

4. Tax Deemed Paid

(Multiply Part II, column 3, by 80% (0.80).

Enter the result here and include on the line of

Schedule B, Part I, column 3, that corresponds with

the line with “951A” in column 2 of Schedule A.)

Form 1118 (Rev. 12-2022)

Page 5

Schedule E

Tax Deemed Paid With Respect to Previously Taxed Earnings and Profits (PTEP) by Domestic Corporation Filing the Return

(Section 960(b))

Part I—Tax Deemed Paid by Domestic Corporation

Use this part to report the tax deemed paid by the domestic corporation with respect to distributions of PTEP from first-tier foreign corporations under section 960(b). For each line

in Schedule E, Part I, include the column 11 amount in column 3 of the line in Schedule B, Part I, that corresponds with the identifying number specified in column 1 of Schedule A

and that also corresponds with the identifying number specified in column 1b of this Schedule E, Part I (see instructions).

1a. Name of Distributing Foreign Corporation

1b. EIN or Reference ID Number

of the Foreign Corporation

(see instructions)

2. Tax Year End

(Year/Month)

(see instructions)

3. Country of

Incorporation

(enter country

code—see

instructions)

4. Functional Currency

of the Distributing

Foreign Corporation

5. PTEP

Group

(enter code)

6. Annual

PTEP Account

(enter year)

7. Total Amount of PTEP in the PTEP Group

Within an Annual PTEP Account

8. Total Amount of the PTEP Group

Taxes With Respect to PTEP Group

Within an Annual PTEP Account

9. Distribution From the PTEP Group

Within an Annual PTEP Account

10. Divide Column 9

by Column 7

11. Foreign Income Taxes

Properly Attributable to PTEP and

Not Previously Deemed Paid

(multiply column 8 by column 10)

Total (add amounts in column 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Form 1118 (Rev. 12-2022)

Page 6

Schedule E

Tax Deemed Paid With Respect to Previously Taxed Earnings and Profits (PTEP) by Domestic Corporation Filing the Return

(Section 960(b)) (continued)

Part II—Tax Deemed Paid by First- and Lower-Tier Foreign Corporations

Use this part to report the tax deemed paid by a foreign corporation with respect to distributions of PTEP from lower-tier foreign corporations under section 960(b) that relate to

distributions reported in Part I (see instructions).

1a. Name of Distributing Foreign Corporation

1b. EIN or Reference ID Number of the Foreign Corporation

(see instructions)

2. Tax Year End

(Year/Month)

(see instructions)

3. Country of

Incorporation

(enter country

code—see

instructions)

4a. Name of Recipient Foreign Corporation

4b. EIN or Reference ID Number of the Foreign Corporation

(see instructions)

5. Tax Year End

(Year/Month)

(see instructions)

6. Country of

Incorporation

(enter country

code—see

instructions)

7. Functional Currency

of the Distributing

Foreign Corporation

8. PTEP Group

(enter code)

9. Annual PTEP

Account

(enter year)

10. Total Amount of

PTEP in the PTEP Group

Within an Annual

PTEP Account

11. Total Amount of

the PTEP Group Taxes

With Respect to PTEP Group

Within an Annual

PTEP Account

12. PTEP Distributed

13. Divide Column 12

by Column 10

14. Foreign Income Taxes

Properly Attributable

to PTEP and Not

Previously Deemed Paid

(multiply column 11

by column 13)

Form 1118 (Rev. 12-2022)

Page 7

Schedule F Reserved

Schedule G Reductions of Taxes Paid, Accrued, or Deemed Paid

Part I—Reduction Amounts

A Reduction of taxes under section 901(e)—Attach separate schedule . . . . . . . . . . . . . . . . . . . . . . . . A

B Reduction of foreign oil and gas taxes—Enter amount from Schedule I, Part II, line 4 . . . . . . . . . . . . . . . . . . B

C Reduction of taxes due to international boycott provisions—Enter appropriate portion from Schedule C (Form 5713) (see instructions).

Important: Enter only “specifically attributable taxes” here . . . . . . . . . . . . . . . . . . . . . . . . . . . C

D Reduction of taxes for section 6038(c) penalty—Attach separate schedule . . . . . . . . . . . . . . . . . . . . . D

E Taxes suspended under section 909 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . E

F Reduction for disallowed taxes under section 965(g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F

G Reduction for disallowed taxes under section 245A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G

H Other reductions in taxes (attach schedule—see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . H

Total (add lines A through H). Enter here and on Schedule B, Part II, line 3 . . . . . . . . . . . . . . . . . . . . . . . . . .

Part II—Other Information

I Check this box if, during the tax year, the corporation paid or accrued any foreign tax that was disqualified for credit under section 901(m) . . . . . . . . . .

J Check this box if, during the tax year, the corporation paid or accrued any foreign tax that was disqualified for credit under section 901(j), (k), or (l) . . . . . . . .

Form 1118 (Rev. 12-2022)

Page 8

Schedule H Apportionment of Certain Deductions (Complete only once for all categories of income.)

Part I—Research and Experimental Deductions

(a) Gross Receipts Method

Product Line #1 (SIC Code: ) Product Line #2 (SIC Code: )

(b) Total

R&E Deductions

(enter the sum of all

amounts entered in

all applicable “R&E

Deductions”

columns).

(i) Gross Intangible

Income

(ii) Gross

Receipts

(iii) R&E

Deductions

(iv) Gross Intangible

Income

(v) Gross

Receipts

(vi) R&E

Deductions

1 Total (see instructions) . . . . . . . . . . .

2 Exclusive apportionment (50%) to either:

a U.S. source gross intangible income, or . . . . . .

b Foreign source gross intangible income . . . . . .

3 Remaining R&E deductions to be apportioned (line 1

minus line 2a or line 2b) . . . . . . . . . . .

4 U.S. source gross intangible income/related gross

receipts/allocated and apportioned R&E deductions

a Gross intangible income/Taxpayer’s gross receipts . .

Gross intangible income/Controlled parties’ gross receipts

c Gross intangible income/Uncontrolled parties’ gross

receipts . . . . . . . . . . . . . . . .

Total line 4 . . . . . . . . . . . . . . .

5 Total foreign source gross intangible income/related

gross receipts/allocated and apportioned R&E deductions

a Gross intangible income/Taxpayer’s gross receipts . .

Gross intangible income/Controlled parties’ gross receipts

c Gross intangible income/Uncontrolled parties’ gross

receipts . . . . . . . . . . . . . . . .

d Total line 5 . . . . . . . . . . . . . . .

Important: See Computer-Generated Schedule H in the instructions.

Form 1118 (Rev. 12-2022)

Page 9

Schedule H Apportionment of Certain Deductions (Complete only once for all categories of income.) (continued)

Part I—Research and Experimental Deductions (continued)

(a) Gross Receipts Method

Product Line #1 (SIC Code: ) Product Line #2 (SIC Code: )

(b) Total

R&E Deductions

(enter the sum of all

amounts entered in

all applicable “R&E

Deductions”

columns).

(i) Gross Intangible

Income

(ii) Gross

Receipts

(iii) R&E

Deductions

(iv) Gross Intangible

Income

(v) Gross

Receipts

(vi) R&E

Deductions

Foreign source gross intangible income/related gross

receipts/allocated and apportioned R&E deductions

Enter code

(1) Gross intangible income/Taxpayer’s gross receipts .

(2)

Gross intangible income/Controlled parties’ gross receipts

(3)

Gross intangible income/Uncontrolled parties’ gross receipts

(4) Add lines 6a(1), 6a(2), and 6a(3) . . . . . . .

(5) Amount of line 3 R&E deductions apportioned to this

separate category . . . . . . . . . . . .

(6) Amount of line 2b R&E deductions apportioned to this

separate category . . . . . . . . . . . .

(7) Total R&E deductions for this separate category. Add

lines 6a(5) and 6a(6) . . . . . . . . . . .

Enter code

(1) Gross intangible income/Taxpayer’s gross receipts .

(2)

Gross intangible income/Controlled parties’ gross receipts

(3)

Gross intangible income/Uncontrolled parties’ gross receipts

(4) Add lines 6b(1), 6b(2), and 6b(3) . . . . . . .

(5) Amount of line 3 R&E deductions apportioned to this

separate category . . . . . . . . . . . .

(6) Amount of line 2b R&E deductions apportioned to this

separate category . . . . . . . . . . . .

(7) Total R&E deductions for this separate category. Add

lines 6b(5) and 6b(6) . . . . . . . . . . .

Note: Include the amount from column (b) of line 6a(7) in column 14 of the Schedule A that corresponds with the code entered on line 6a. If applicable, you should likewise include

the amount from column (b) of line 6b(7) in column 14 of the Schedule A that corresponds with the code entered on line 6b. On page 10, you should likewise include the amount(s)

from column (b) of lines 6c(7), 6d(7), and 6e(7) in column 14 of the Schedule A that corresponds with the code entered on lines 6c, 6d, and 6e, respectively.

Important: See Computer-Generated Schedule H in the instructions.

Form 1118 (Rev. 12-2022)

Page 10

Schedule H Apportionment of Certain Deductions (Complete only once for all categories of income.) (continued)

Part I—Research and Experimental Deductions (continued)

(a) Gross Receipts Method

Product Line #1 (SIC Code: ) Product Line #2 (SIC Code: )

(b) Total

R&E Deductions

(enter the sum of all

amounts entered in

all applicable “R&E

Deductions”

columns).

(i) Gross Intangible

Income

(ii) Gross

Receipts

(iii) R&E

Deductions

(iv) Gross Intangible

Income

(v) Gross

Receipts

(vi) R&E

Deductions

Enter code

(1) Gross intangible income/Taxpayer’s gross receipts .

(2)

Gross intangible income/Controlled parties’ gross receipts

(3)

Gross intangible income/Uncontrolled parties’ gross receipts

(4) Add lines 6c(1), 6c(2), and 6c(3) . . . . . . .

(5) Amount of line 3 R&E deductions apportioned to this

separate category . . . . . . . . . . . .

(6) Amount of line 2b R&E deductions apportioned to this

separate category . . . . . . . . . . . .

(7) Total R&E deductions for this separate category. Add

lines 6c(5) and 6c(6) . . . . . . . . . . .

Enter code

(1) Gross intangible income/Taxpayer’s gross receipts .

(2)

Gross intangible income/Controlled parties’ gross receipts

(3)

Gross intangible income/Uncontrolled parties’ gross receipts

(4) Add lines 6d(1), 6d(2), and 6d(3) . . . . . . .

(5) Amount of line 3 R&E deductions apportioned to this

separate category . . . . . . . . . . . .

(6) Amount of line 2b R&E deductions apportioned to this

separate category . . . . . . . . . . . .

(7) Total R&E deductions for this separate category. Add

lines 6d(5) and 6d(6) . . . . . . . . . . .

Enter code

(1) Gross intangible income/Taxpayer’s gross receipts .

(2)

Gross intangible income/Controlled parties’ gross receipts

(3)

Gross intangible income/Uncontrolled parties’ gross receipts

(4) Add lines 6e(1), 6e(2), and 6e(3) . . . . . . .

(5) Amount of line 3 R&E deductions apportioned to this

separate category . . . . . . . . . . . .

(6) Amount of line 2b R&E deductions apportioned to this

separate category . . . . . . . . . . . .

(7) Total R&E deductions for this separate category. Add

lines 6e(5) and 6e(6) . . . . . . . . . . .

Total foreign-source apportioned R&E deductions (add

lines 6a(7), 6b(7), 6c(7), 6d(7), and 6e(7)). This should

equal the amount entered on line 5d of this column . .

Important: See Computer-Generated Schedule H in the instructions.

Form 1118 (Rev. 12-2022)

Page 11

Schedule H Apportionment of Certain Deductions (Complete only once for all categories of income.) (continued)

Part II—Deductions Allocated and Apportioned Based on Assets

(a) Average Value of Assets—

Check Method Used:

Tax book value

Alternative tax book value

(b) Interest Deductions

Deductions

(d) Certain

Industrial/Investor

Damages

(see instructions)

(e) Other Deductions

(attach schedule)

(see instructions)

(f) Totals

(add the amounts

from columns (b)(iii),

(b)(iv), (c), (d), and (e))

Additional note:

With respect to each

applicable statutory

grouping, include the

amount in column (f)

of line 3a(2), 3b(2),

3c(2), 3d(2), or 3e(2)

below in column 14

of the corresponding

Schedule A.

(i) Nonfinancial

Corporations

(ii) Financial

Corporations

(iii) Nonfinancial

Corporations

(iv) Financial

Corporations

1a Totals (see instructions) .

Amounts specifically allocable

under Temporary Regulations

section 1.861-10T(e) . .

Other specific allocations

under Temporary Regulations

section 1.861-10T . . .

d Assets excluded from

apportionment formula .

Total to be apportioned

(subtract the sum of lines

1b, 1c, and 1d from line 1a)

Apportionment among statutory

groupings and residual

grouping (see instructions):

Enter code

(1) Section 245A dividend

(2) Other . . . . . .

(3) Total line a . . . .

Enter code

(1) Section 245A dividend

(2) Other . . . . . .

(3) Total line b . . . .

Enter code

(1) Section 245A dividend

(2) Other . . . . . .

(3) Total line c . . . .

Enter code

(1) Section 245A dividend

(2) Other . . . . . .

(3) Total line d . . . .

Enter code

(1) Section 245A dividend

(2) Other . . . . . .

(3) Total line e . . . .

f U.S. source

(1) Section 245A dividend

(2) Other . . . . . .

(3) Total line f . . . .

4 Expenses Allocated and Apportioned to Section 245A Dividends. Enter the sum of amounts in column (f) of lines 3a(1), 3b(1), 3c(1), 3d(1), 3e(1),

and 3f(1). Include this line 4 result as a negative amount on Schedule B, Part II, line 8b . . . . . . . . . . . . . . . . . . . .

Form 1118 (Rev. 12-2022)

Page 12

Schedule H Apportionment of Certain Deductions (Complete only once for all categories of income.) (continued)

Part III—Other Deductions

(a) Officers’

Compensation

Expense

(b) Amortization

Deductions

(d) Product Liability

Damages

(see instructions)

(e) Other

Deductions

(f) Total Deductions

Allocated and

Apportioned to

Section 245A

Dividend

(add the amounts

from columns (a)

through (e))

(g) Totals

(add the amounts

from columns (a)

through (e)).

Additional note:

With respect to each

applicable statutory

grouping, include the

amount in column (g)

of line 2a(2), 2b(2),

2c(2), 2d(2), or 2e(2)

below in column 14

of the corresponding

Schedule A.

1 Total to be apportioned (see instructions) .

2 Apportionment among statutory groupings

and residual grouping (see instructions):

Enter code

(1) Section 245A dividend . . . . . .

(2) Other . . . . . . . . . . . .

(3) Total line a . . . . . . . . . .

Enter code

(1) Section 245A dividend . . . . . .

(2) Other . . . . . . . . . . . .

(3) Total line b . . . . . . . . . .

Enter code

(1) Section 245A dividend . . . . . .

(2) Other . . . . . . . . . . . .

(3) Total line c . . . . . . . . . .

Enter code

(1) Section 245A dividend . . . . . .

(2) Other . . . . . . . . . . . .

(3) Total line d . . . . . . . . . .

Enter code

(1) Section 245A dividend . . . . . .

(2) Other . . . . . . . . . . . .

(3) Total line e . . . . . . . . . .

f U.S. source

(1) Section 245A dividend . . . . . .

(2) Other . . . . . . . . . . . .

(3) Total line f . . . . . . . . . .

3 Expenses Allocated and Apportioned to Section 245A Dividends. Add the amounts in column (f) and include this line 3 result as a

negative amount on Schedule B, Part II, line 8b . . . . . . . . . . . . . . . . . . . . . . . . . . .

Important: See Computer-Generated Schedule H in the instructions.

Form 1118 (Rev. 12-2022)