U.S. Income Tax Return of a Foreign Corporation
Section references are to the Internal Revenue Code unless otherwise noted.
2008
Table of Contents
- Instructions forForm 1120-F - Introductory Material
- General Instructions
- Purpose of Form
- Who Must File
- Electronic Filing
- Special Returns for Certain Organizations
- Claim for Refund or Credit
- When To File
- Where To File
- Who Must Sign
- Paid Preparer Authorization
- Other Forms, Schedules, and Statements That May Be Required
- Assembling the Return
- Accounting Methods
- Accounting Period
- Rounding Off to Whole Dollars
- Recordkeeping
- Payment of Tax Due
- Estimated Tax Payments
- Interest and Penalties
- Special Rules for Foreign Corporations
- Specific Instructions
- Period Covered
- Address
- Employer Identification Number (EIN)
- Initial Return, Name or Address Change, Final Return, First Post-Merger Return, Amended Return, Schedule M-3 attached, Protective
Return
- Computation of Tax Due or Overpayment
- Line 5b. Estimated Tax Payments
- Line 5c. Overpaid Estimated Tax
- Line 5f. Credit for Tax Paid on Undistributed Capital Gains
- Line 5g. Credit for Federal Tax on Fuels
- Line 5h. Refundable Credits from Forms 3800 and 8827
- Line 5j. Total Payments
- Line 6. Estimated Tax Penalty
- Line 9. Electronic Deposit of Refund
- Additional Information Required
- Section I—Income From U.S. Sources Not Effectively Connected With the Conduct of a Trade or Business in the United States
- 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
- 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
- Deductions
- Schedule A—Cost of Goods Sold
- Schedule C—Dividends and Special Deductions
- Schedule J—Tax Computation
- Section III—Branch Profits Tax and Tax on Excess Interest
- Part II—Tax on Excess Interest
- Schedule L—Balance Sheets per Books
- Schedules M-1 and M-3
- Instructions forForm 1120-F - Notices
- Instructions forForm 1120-F - Additional Material
- Form 1120-F
- Agriculture, Forestry, Fishing and Hunting
- Mining
- Utilities
- Construction
- Manufacturing
- Wholesale Trade
- Retail Trade
- Transportation and Warehousing
- Information
- Finance and Insurance
- Real Estate and Rental and Leasing
- Professional, Scientific, and Technical Services
- Management of Companies (Holding Companies)
- Administrative and Support and Waste Management and Remediation Services
- Educational Services
- Health Care and Social Assistance
- Arts, Entertainment, and Recreation
- Accommodation and Food Services
- Other Services
- Form 1120-F
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