Form 1120-F (Schedule M-3) — Net Income (Loss)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f1120fm3.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

SCHEDULE M-3 (Form 1120-F)

Department of the Treasury Internal Revenue Service

Net Income (Loss) Reconciliation for Foreign Corporations With Reportable Assets of $10 Million or More

Attach to Form 1120-F. Go to www.irs.gov/Form1120F for instructions and the latest information.

OMB No. 1545-0123

2025¶

Name of corporation Employer identification number

A Has the corporation reported taxable income on Form 1120-F, page 5, using a treaty provision to attribute business profits to a U.S. permanent establishment under rules other than section 864(c)? . . . . . . Yes No

B Did the corporation prepare a non-consolidated, worldwide, certified audited income statement for the period (see instructions)? . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

C Did the corporation prepare a non-consolidated, worldwide income statement for the period (see instructions)? Yes No

D Did the corporation prepare certified audited income statement(s) for the set(s) of books reported on Form 1120-F, Schedule L? . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

Part I Financial Information and Net Income (Loss) Reconciliation (see instructions)

1 Is the corporation a foreign bank as defined in Regulations section 1.882-5(c)(4)?

Yes. Complete the remainder of Part I as follows: If D is “Yes,” use the income statement described in D to complete lines 2 through 5 and 7 through 11. If D is “No,” use the income statement(s) for the set(s) of books reported on Form 1120-F, Schedule L

to complete lines 2 through 5 and 7 through 11. No. Complete the remainder of Part I as follows: If B is “Yes,” use the income statement described in B to complete lines 2 through 11. If B is “No” and C is “Yes,” use the income statement described in C to complete lines 2 through 11. If B and C are “No” and D is “Yes,” use the income statement described in D to complete lines 2 through 11. If B, C, and D are “No,” use the income statement described in the instructions to complete lines 2 through 11.

2a Enter the income statement period: Beginning Ending b Has the corporation’s income statement been restated for the income statement period entered on line 2a?

Yes. Attach an explanation and the amount of each item restated. No. c Has the corporation’s income statement been restated for any of the 5 income statement periods immediately

preceding the period on line 2a?

Yes. Attach an explanation and the amount of each item restated. No. 3 Is any of the corporation’s stock publicly traded on any exchange, U.S. or foreign?

Yes. List exchange(s) and symbol No.

4 Non-consolidated foreign corporation net income (loss) in U.S. dollars from the income statement

11 Adjusted financial net income (loss) of non-consolidated foreign corporation. Combine lines 4

Note: Part I, line 11, must equal Part II, line 28, column (a) or Schedule M-1, line 1 (see instructions).

For Paperwork Reduction Act Notice, see the Instructions for Form 1120-F. Cat. No. 39667H Schedule M-3 (Form 1120-F) 2025 Created 7/23/25

Schedule M-3 (Form 1120-F) 2025 Page 2

Name of corporation Employer identification number

Part II Reconciliation of Net Income (Loss) per Income Statement of Non-Consolidated Foreign Corporations With Taxable Income per Return (see instructions)

Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .	(a) Income (Loss) per Income Statement	(b) Temporary Differences	(c) Permanent Differences	(d) Other Permanent Differences for Allocations to Non-ECI and ECI	(e) Income (Loss) per Tax Return
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .

Schedule M-3 (Form 1120-F) 2025

Schedule M-3 (Form 1120-F) 2025 Page 3

Name of corporation Employer identification number

Part II Reconciliation of Net Income (Loss) per Income Statement of Non-Consolidated Foreign Corporations With Taxable Income per Return (see instructions) (continued from page 2)

Income (Loss) Items 21c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . e Abandonment losses . . . . . . f Worthless stock losses (attach statement) g Other gain/loss on disposition of assets other than inventory . . . . . . 22 Capital loss limitation and carryforward used . . . . . . . . . . 23 Gross effectively connected income of foreign banks from books that do not give rise to U.S. booked liabilities . . . . . . . . . 24 Other income (loss) items with differences (attach statement) . . . 25 Total income (loss) items. Combine lines 1 through 24 . . . . . . . 26 Total expense/deduction items (from Part III, line 33) . . . . . . . 27 Other items with no differences . . . 28 Reconciliation totals. Combine lines 25 through 27 . . . . . . . . .	(a) Income (Loss) per Income Statement	(b) Temporary Differences	(c) Permanent Differences	(d) Other Permanent Differences for Allocations to Non-ECI and ECI	(e) Income (Loss) per Tax Return
Income (Loss) Items 21c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . e Abandonment losses . . . . . . f Worthless stock losses (attach statement) g Other gain/loss on disposition of assets other than inventory . . . . . . 22 Capital loss limitation and carryforward used . . . . . . . . . . 23 Gross effectively connected income of foreign banks from books that do not give rise to U.S. booked liabilities . . . . . . . . . 24 Other income (loss) items with differences (attach statement) . . . 25 Total income (loss) items.Combine lines 1 through 24 . . . . . . . 26 Total expense/deduction items(from Part III, line 33) . . . . . . . 27 Other items with no differences . . . 28 Reconciliation totals.Combine lines 25 through 27 . . . . . . . . .
Income (Loss) Items 21c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . e Abandonment losses . . . . . . f Worthless stock losses (attach statement) g Other gain/loss on disposition of assets other than inventory . . . . . . 22 Capital loss limitation and carryforward used . . . . . . . . . . 23 Gross effectively connected income of foreign banks from books that do not give rise to U.S. booked liabilities . . . . . . . . . 24 Other income (loss) items with differences (attach statement) . . . 25 Total income (loss) items.Combine lines 1 through 24 . . . . . . . 26 Total expense/deduction items(from Part III, line 33) . . . . . . . 27 Other items with no differences . . . 28 Reconciliation totals.Combine lines 25 through 27 . . . . . . . . .
Income (Loss) Items 21c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . e Abandonment losses . . . . . . f Worthless stock losses (attach statement) g Other gain/loss on disposition of assets other than inventory . . . . . . 22 Capital loss limitation and carryforward used . . . . . . . . . . 23 Gross effectively connected income of foreign banks from books that do not give rise to U.S. booked liabilities . . . . . . . . . 24 Other income (loss) items with differences (attach statement) . . . 25 Total income (loss) items.Combine lines 1 through 24 . . . . . . . 26 Total expense/deduction items(from Part III, line 33) . . . . . . . 27 Other items with no differences . . . 28 Reconciliation totals.Combine lines 25 through 27 . . . . . . . . .
Income (Loss) Items 21c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . e Abandonment losses . . . . . . f Worthless stock losses (attach statement) g Other gain/loss on disposition of assets other than inventory . . . . . . 22 Capital loss limitation and carryforward used . . . . . . . . . . 23 Gross effectively connected income of foreign banks from books that do not give rise to U.S. booked liabilities . . . . . . . . . 24 Other income (loss) items with differences (attach statement) . . . 25 Total income (loss) items.Combine lines 1 through 24 . . . . . . . 26 Total expense/deduction items(from Part III, line 33) . . . . . . . 27 Other items with no differences . . . 28 Reconciliation totals.Combine lines 25 through 27 . . . . . . . . .
Income (Loss) Items 21c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . e Abandonment losses . . . . . . f Worthless stock losses (attach statement) g Other gain/loss on disposition of assets other than inventory . . . . . . 22 Capital loss limitation and carryforward used . . . . . . . . . . 23 Gross effectively connected income of foreign banks from books that do not give rise to U.S. booked liabilities . . . . . . . . . 24 Other income (loss) items with differences (attach statement) . . . 25 Total income (loss) items.Combine lines 1 through 24 . . . . . . . 26 Total expense/deduction items(from Part III, line 33) . . . . . . . 27 Other items with no differences . . . 28 Reconciliation totals.Combine lines 25 through 27 . . . . . . . . .
Income (Loss) Items 21c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . e Abandonment losses . . . . . . f Worthless stock losses (attach statement) g Other gain/loss on disposition of assets other than inventory . . . . . . 22 Capital loss limitation and carryforward used . . . . . . . . . . 23 Gross effectively connected income of foreign banks from books that do not give rise to U.S. booked liabilities . . . . . . . . . 24 Other income (loss) items with differences (attach statement) . . . 25 Total income (loss) items.Combine lines 1 through 24 . . . . . . . 26 Total expense/deduction items(from Part III, line 33) . . . . . . . 27 Other items with no differences . . . 28 Reconciliation totals.Combine lines 25 through 27 . . . . . . . . .
Income (Loss) Items 21c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . e Abandonment losses . . . . . . f Worthless stock losses (attach statement) g Other gain/loss on disposition of assets other than inventory . . . . . . 22 Capital loss limitation and carryforward used . . . . . . . . . . 23 Gross effectively connected income of foreign banks from books that do not give rise to U.S. booked liabilities . . . . . . . . . 24 Other income (loss) items with differences (attach statement) . . . 25 Total income (loss) items.Combine lines 1 through 24 . . . . . . . 26 Total expense/deduction items(from Part III, line 33) . . . . . . . 27 Other items with no differences . . . 28 Reconciliation totals.Combine lines 25 through 27 . . . . . . . . .
Income (Loss) Items 21c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . e Abandonment losses . . . . . . f Worthless stock losses (attach statement) g Other gain/loss on disposition of assets other than inventory . . . . . . 22 Capital loss limitation and carryforward used . . . . . . . . . . 23 Gross effectively connected income of foreign banks from books that do not give rise to U.S. booked liabilities . . . . . . . . . 24 Other income (loss) items with differences (attach statement) . . . 25 Total income (loss) items.Combine lines 1 through 24 . . . . . . . 26 Total expense/deduction items(from Part III, line 33) . . . . . . . 27 Other items with no differences . . . 28 Reconciliation totals.Combine lines 25 through 27 . . . . . . . . .
Income (Loss) Items 21c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . e Abandonment losses . . . . . . f Worthless stock losses (attach statement) g Other gain/loss on disposition of assets other than inventory . . . . . . 22 Capital loss limitation and carryforward used . . . . . . . . . . 23 Gross effectively connected income of foreign banks from books that do not give rise to U.S. booked liabilities . . . . . . . . . 24 Other income (loss) items with differences (attach statement) . . . 25 Total income (loss) items.Combine lines 1 through 24 . . . . . . . 26 Total expense/deduction items(from Part III, line 33) . . . . . . . 27 Other items with no differences . . . 28 Reconciliation totals.Combine lines 25 through 27 . . . . . . . . .
Income (Loss) Items 21c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . e Abandonment losses . . . . . . f Worthless stock losses (attach statement) g Other gain/loss on disposition of assets other than inventory . . . . . . 22 Capital loss limitation and carryforward used . . . . . . . . . . 23 Gross effectively connected income of foreign banks from books that do not give rise to U.S. booked liabilities . . . . . . . . . 24 Other income (loss) items with differences (attach statement) . . . 25 Total income (loss) items.Combine lines 1 through 24 . . . . . . . 26 Total expense/deduction items(from Part III, line 33) . . . . . . . 27 Other items with no differences . . . 28 Reconciliation totals.Combine lines 25 through 27 . . . . . . . . .
Income (Loss) Items 21c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . e Abandonment losses . . . . . . f Worthless stock losses (attach statement) g Other gain/loss on disposition of assets other than inventory . . . . . . 22 Capital loss limitation and carryforward used . . . . . . . . . . 23 Gross effectively connected income of foreign banks from books that do not give rise to U.S. booked liabilities . . . . . . . . . 24 Other income (loss) items with differences (attach statement) . . . 25 Total income (loss) items.Combine lines 1 through 24 . . . . . . . 26 Total expense/deduction items(from Part III, line 33) . . . . . . . 27 Other items with no differences . . . 28 Reconciliation totals.Combine lines 25 through 27 . . . . . . . . .
Income (Loss) Items 21c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . e Abandonment losses . . . . . . f Worthless stock losses (attach statement) g Other gain/loss on disposition of assets other than inventory . . . . . . 22 Capital loss limitation and carryforward used . . . . . . . . . . 23 Gross effectively connected income of foreign banks from books that do not give rise to U.S. booked liabilities . . . . . . . . . 24 Other income (loss) items with differences (attach statement) . . . 25 Total income (loss) items.Combine lines 1 through 24 . . . . . . . 26 Total expense/deduction items(from Part III, line 33) . . . . . . . 27 Other items with no differences . . . 28 Reconciliation totals.Combine lines 25 through 27 . . . . . . . . .

Note: Line 28, column (a), must equal Part I, line 11, and column (e) must equal Form 1120-F, page 5, line 29. Part III Reconciliation of Net Income (Loss) per Income Statement of Non-Consolidated Foreign Corporations With Taxable Income per Return (see instructions)

Expense/Deduction Items 1 U.S. current income tax expense . . 2 U.S. deferred income tax expense . . 3 Non-U.S. current income tax expense (other than foreign withholding taxes) . 4 Non-U.S. deferred income tax expense . . . . . . . . . 5 Non-U.S. withholding taxes . . . . 6 Compensation with section 162(m) limitation . . . . . . . . . 7 Salaries and other base compensation 8 Stock option expense . . . . . 9 Other equity-based compensation . . 10 Meals and entertainment . . . . . 11 Fines and penalties . . . . . . 12 Judgments, damages, awards, and similar costs . . . . . . . .	(a) Expense per Income Statement	(b) Temporary Differences	(c) Permanent Differences	(d) Other Permanent Differences for Allocations to Non-ECI and ECI	(e) Deduction per Tax Return
Expense/Deduction Items 1 U.S. current income tax expense . . 2 U.S. deferred income tax expense . . 3 Non-U.S. current income tax expense (other than foreign withholding taxes) . 4 Non-U.S. deferred income tax expense . . . . . . . . . 5 Non-U.S. withholding taxes . . . . 6 Compensation with section 162(m) limitation . . . . . . . . . 7 Salaries and other base compensation 8 Stock option expense . . . . . 9 Other equity-based compensation . . 10 Meals and entertainment . . . . . 11 Fines and penalties . . . . . . 12 Judgments, damages, awards, and similar costs . . . . . . . .
Expense/Deduction Items 1 U.S. current income tax expense . . 2 U.S. deferred income tax expense . . 3 Non-U.S. current income tax expense (other than foreign withholding taxes) . 4 Non-U.S. deferred income tax expense . . . . . . . . . 5 Non-U.S. withholding taxes . . . . 6 Compensation with section 162(m) limitation . . . . . . . . . 7 Salaries and other base compensation 8 Stock option expense . . . . . 9 Other equity-based compensation . . 10 Meals and entertainment . . . . . 11 Fines and penalties . . . . . . 12 Judgments, damages, awards, and similar costs . . . . . . . .
Expense/Deduction Items 1 U.S. current income tax expense . . 2 U.S. deferred income tax expense . . 3 Non-U.S. current income tax expense (other than foreign withholding taxes) . 4 Non-U.S. deferred income tax expense . . . . . . . . . 5 Non-U.S. withholding taxes . . . . 6 Compensation with section 162(m) limitation . . . . . . . . . 7 Salaries and other base compensation 8 Stock option expense . . . . . 9 Other equity-based compensation . . 10 Meals and entertainment . . . . . 11 Fines and penalties . . . . . . 12 Judgments, damages, awards, and similar costs . . . . . . . .
Expense/Deduction Items 1 U.S. current income tax expense . . 2 U.S. deferred income tax expense . . 3 Non-U.S. current income tax expense (other than foreign withholding taxes) . 4 Non-U.S. deferred income tax expense . . . . . . . . . 5 Non-U.S. withholding taxes . . . . 6 Compensation with section 162(m) limitation . . . . . . . . . 7 Salaries and other base compensation 8 Stock option expense . . . . . 9 Other equity-based compensation . . 10 Meals and entertainment . . . . . 11 Fines and penalties . . . . . . 12 Judgments, damages, awards, and similar costs . . . . . . . .
Expense/Deduction Items 1 U.S. current income tax expense . . 2 U.S. deferred income tax expense . . 3 Non-U.S. current income tax expense (other than foreign withholding taxes) . 4 Non-U.S. deferred income tax expense . . . . . . . . . 5 Non-U.S. withholding taxes . . . . 6 Compensation with section 162(m) limitation . . . . . . . . . 7 Salaries and other base compensation 8 Stock option expense . . . . . 9 Other equity-based compensation . . 10 Meals and entertainment . . . . . 11 Fines and penalties . . . . . . 12 Judgments, damages, awards, and similar costs . . . . . . . .
Expense/Deduction Items 1 U.S. current income tax expense . . 2 U.S. deferred income tax expense . . 3 Non-U.S. current income tax expense (other than foreign withholding taxes) . 4 Non-U.S. deferred income tax expense . . . . . . . . . 5 Non-U.S. withholding taxes . . . . 6 Compensation with section 162(m) limitation . . . . . . . . . 7 Salaries and other base compensation 8 Stock option expense . . . . . 9 Other equity-based compensation . . 10 Meals and entertainment . . . . . 11 Fines and penalties . . . . . . 12 Judgments, damages, awards, and similar costs . . . . . . . .
Expense/Deduction Items 1 U.S. current income tax expense . . 2 U.S. deferred income tax expense . . 3 Non-U.S. current income tax expense (other than foreign withholding taxes) . 4 Non-U.S. deferred income tax expense . . . . . . . . . 5 Non-U.S. withholding taxes . . . . 6 Compensation with section 162(m) limitation . . . . . . . . . 7 Salaries and other base compensation 8 Stock option expense . . . . . 9 Other equity-based compensation . . 10 Meals and entertainment . . . . . 11 Fines and penalties . . . . . . 12 Judgments, damages, awards, and similar costs . . . . . . . .
Expense/Deduction Items 1 U.S. current income tax expense . . 2 U.S. deferred income tax expense . . 3 Non-U.S. current income tax expense (other than foreign withholding taxes) . 4 Non-U.S. deferred income tax expense . . . . . . . . . 5 Non-U.S. withholding taxes . . . . 6 Compensation with section 162(m) limitation . . . . . . . . . 7 Salaries and other base compensation 8 Stock option expense . . . . . 9 Other equity-based compensation . . 10 Meals and entertainment . . . . . 11 Fines and penalties . . . . . . 12 Judgments, damages, awards, and similar costs . . . . . . . .
Expense/Deduction Items 1 U.S. current income tax expense . . 2 U.S. deferred income tax expense . . 3 Non-U.S. current income tax expense (other than foreign withholding taxes) . 4 Non-U.S. deferred income tax expense . . . . . . . . . 5 Non-U.S. withholding taxes . . . . 6 Compensation with section 162(m) limitation . . . . . . . . . 7 Salaries and other base compensation 8 Stock option expense . . . . . 9 Other equity-based compensation . . 10 Meals and entertainment . . . . . 11 Fines and penalties . . . . . . 12 Judgments, damages, awards, and similar costs . . . . . . . .
Expense/Deduction Items 1 U.S. current income tax expense . . 2 U.S. deferred income tax expense . . 3 Non-U.S. current income tax expense (other than foreign withholding taxes) . 4 Non-U.S. deferred income tax expense . . . . . . . . . 5 Non-U.S. withholding taxes . . . . 6 Compensation with section 162(m) limitation . . . . . . . . . 7 Salaries and other base compensation 8 Stock option expense . . . . . 9 Other equity-based compensation . . 10 Meals and entertainment . . . . . 11 Fines and penalties . . . . . . 12 Judgments, damages, awards, and similar costs . . . . . . . .
Expense/Deduction Items 1 U.S. current income tax expense . . 2 U.S. deferred income tax expense . . 3 Non-U.S. current income tax expense (other than foreign withholding taxes) . 4 Non-U.S. deferred income tax expense . . . . . . . . . 5 Non-U.S. withholding taxes . . . . 6 Compensation with section 162(m) limitation . . . . . . . . . 7 Salaries and other base compensation 8 Stock option expense . . . . . 9 Other equity-based compensation . . 10 Meals and entertainment . . . . . 11 Fines and penalties . . . . . . 12 Judgments, damages, awards, and similar costs . . . . . . . .
Expense/Deduction Items 1 U.S. current income tax expense . . 2 U.S. deferred income tax expense . . 3 Non-U.S. current income tax expense (other than foreign withholding taxes) . 4 Non-U.S. deferred income tax expense . . . . . . . . . 5 Non-U.S. withholding taxes . . . . 6 Compensation with section 162(m) limitation . . . . . . . . . 7 Salaries and other base compensation 8 Stock option expense . . . . . 9 Other equity-based compensation . . 10 Meals and entertainment . . . . . 11 Fines and penalties . . . . . . 12 Judgments, damages, awards, and similar costs . . . . . . . .

Schedule M-3 (Form 1120-F) 2025

Schedule M-3 (Form 1120-F) 2025 Page 4

Name of corporation Employer identification number

Part III Reconciliation of Net Income (Loss) per Income Statement of Non-Consolidated Foreign Corporations With Taxable Income per Return (see instructions) (continued from page 3)

Expense/Deduction Items 13 Pension and profit-sharing . . . . 14 Other post-retirement benefits . . . 15 Deferred compensation . . . . . 16 Charitable contributions . . . . . 17 Section 162(r)–FDIC premiums paid by certain large financial institutions (see instructions) . . . . . . . . 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 Amortization/impairment of goodwill . 21 Amortization of acquisition, reorganization, and start-up costs . . 22 Other amortization or impairment write-offs . . . . . . . . . 23 Depreciation . . . . . . . . 24 Bad debt expense . . . . . . 25 Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section 1.882-5 allocation amount subject to deferral or disallowance (from Schedule I (Form 1120-F), line 24g) . . . . . . . d Substitute interest payments . . . e Interest equivalents (for example, guarantee fees) not included on line 26d 27 Substitute dividend payments . . . 28 Fee and commission expense . . . 29 Rental expense . . . . . . . 30 Royalty expense . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . .	(a) Expense per Income Statement	(b) Temporary Differences	(c) Permanent Differences	(d) Other Permanent Differences for Allocations to Non-ECI and ECI	(e) Deduction per Tax Return
Expense/Deduction Items 13 Pension and profit-sharing . . . . 14 Other post-retirement benefits . . . 15 Deferred compensation . . . . . 16 Charitable contributions . . . . . 17 Section 162(r)–FDIC premiums paid by certain large financial institutions (see instructions) . . . . . . . . 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 Amortization/impairment of goodwill . 21 Amortization of acquisition, reorganization, and start-up costs . . 22 Other amortization or impairment write-offs . . . . . . . . . 23 Depreciation . . . . . . . . 24 Bad debt expense . . . . . . 25 Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section 1.882-5 allocation amount subject to deferral or disallowance (from Schedule I (Form 1120-F), line 24g) . . . . . . . d Substitute interest payments . . . e Interest equivalents (for example, guarantee fees) not included on line 26d 27 Substitute dividend payments . . . 28 Fee and commission expense . . . 29 Rental expense . . . . . . . 30 Royalty expense . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . .
Expense/Deduction Items 13 Pension and profit-sharing . . . . 14 Other post-retirement benefits . . . 15 Deferred compensation . . . . . 16 Charitable contributions . . . . . 17 Section 162(r)–FDIC premiums paid by certain large financial institutions (see instructions) . . . . . . . . 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 Amortization/impairment of goodwill . 21 Amortization of acquisition, reorganization, and start-up costs . . 22 Other amortization or impairment write-offs . . . . . . . . . 23 Depreciation . . . . . . . . 24 Bad debt expense . . . . . . 25 Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section 1.882-5 allocation amount subject to deferral or disallowance (from Schedule I (Form 1120-F), line 24g) . . . . . . . d Substitute interest payments . . . e Interest equivalents (for example, guarantee fees) not included on line 26d 27 Substitute dividend payments . . . 28 Fee and commission expense . . . 29 Rental expense . . . . . . . 30 Royalty expense . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . .
Expense/Deduction Items 13 Pension and profit-sharing . . . . 14 Other post-retirement benefits . . . 15 Deferred compensation . . . . . 16 Charitable contributions . . . . . 17 Section 162(r)–FDIC premiums paid by certain large financial institutions (see instructions) . . . . . . . . 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 Amortization/impairment of goodwill . 21 Amortization of acquisition, reorganization, and start-up costs . . 22 Other amortization or impairment write-offs . . . . . . . . . 23 Depreciation . . . . . . . . 24 Bad debt expense . . . . . . 25 Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section 1.882-5 allocation amount subject to deferral or disallowance (from Schedule I (Form 1120-F), line 24g) . . . . . . . d Substitute interest payments . . . e Interest equivalents (for example, guarantee fees) not included on line 26d 27 Substitute dividend payments . . . 28 Fee and commission expense . . . 29 Rental expense . . . . . . . 30 Royalty expense . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . .
Expense/Deduction Items 13 Pension and profit-sharing . . . . 14 Other post-retirement benefits . . . 15 Deferred compensation . . . . . 16 Charitable contributions . . . . . 17 Section 162(r)–FDIC premiums paid by certain large financial institutions (see instructions) . . . . . . . . 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 Amortization/impairment of goodwill . 21 Amortization of acquisition, reorganization, and start-up costs . . 22 Other amortization or impairment write-offs . . . . . . . . . 23 Depreciation . . . . . . . . 24 Bad debt expense . . . . . . 25 Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section 1.882-5 allocation amount subject to deferral or disallowance (from Schedule I (Form 1120-F), line 24g) . . . . . . . d Substitute interest payments . . . e Interest equivalents (for example, guarantee fees) not included on line 26d 27 Substitute dividend payments . . . 28 Fee and commission expense . . . 29 Rental expense . . . . . . . 30 Royalty expense . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . .
Expense/Deduction Items 13 Pension and profit-sharing . . . . 14 Other post-retirement benefits . . . 15 Deferred compensation . . . . . 16 Charitable contributions . . . . . 17 Section 162(r)–FDIC premiums paid by certain large financial institutions (see instructions) . . . . . . . . 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 Amortization/impairment of goodwill . 21 Amortization of acquisition, reorganization, and start-up costs . . 22 Other amortization or impairment write-offs . . . . . . . . . 23 Depreciation . . . . . . . . 24 Bad debt expense . . . . . . 25 Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section 1.882-5 allocation amount subject to deferral or disallowance (from Schedule I (Form 1120-F), line 24g) . . . . . . . d Substitute interest payments . . . e Interest equivalents (for example, guarantee fees) not included on line 26d 27 Substitute dividend payments . . . 28 Fee and commission expense . . . 29 Rental expense . . . . . . . 30 Royalty expense . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . .
Expense/Deduction Items 13 Pension and profit-sharing . . . . 14 Other post-retirement benefits . . . 15 Deferred compensation . . . . . 16 Charitable contributions . . . . . 17 Section 162(r)–FDIC premiums paid by certain large financial institutions (see instructions) . . . . . . . . 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 Amortization/impairment of goodwill . 21 Amortization of acquisition, reorganization, and start-up costs . . 22 Other amortization or impairment write-offs . . . . . . . . . 23 Depreciation . . . . . . . . 24 Bad debt expense . . . . . . 25 Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section 1.882-5 allocation amount subject to deferral or disallowance (from Schedule I (Form 1120-F), line 24g) . . . . . . . d Substitute interest payments . . . e Interest equivalents (for example, guarantee fees) not included on line 26d 27 Substitute dividend payments . . . 28 Fee and commission expense . . . 29 Rental expense . . . . . . . 30 Royalty expense . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . .
Expense/Deduction Items 13 Pension and profit-sharing . . . . 14 Other post-retirement benefits . . . 15 Deferred compensation . . . . . 16 Charitable contributions . . . . . 17 Section 162(r)–FDIC premiums paid by certain large financial institutions (see instructions) . . . . . . . . 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 Amortization/impairment of goodwill . 21 Amortization of acquisition, reorganization, and start-up costs . . 22 Other amortization or impairment write-offs . . . . . . . . . 23 Depreciation . . . . . . . . 24 Bad debt expense . . . . . . 25 Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section 1.882-5 allocation amount subject to deferral or disallowance (from Schedule I (Form 1120-F), line 24g) . . . . . . . d Substitute interest payments . . . e Interest equivalents (for example, guarantee fees) not included on line 26d 27 Substitute dividend payments . . . 28 Fee and commission expense . . . 29 Rental expense . . . . . . . 30 Royalty expense . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . .
Expense/Deduction Items 13 Pension and profit-sharing . . . . 14 Other post-retirement benefits . . . 15 Deferred compensation . . . . . 16 Charitable contributions . . . . . 17 Section 162(r)–FDIC premiums paid by certain large financial institutions (see instructions) . . . . . . . . 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 Amortization/impairment of goodwill . 21 Amortization of acquisition, reorganization, and start-up costs . . 22 Other amortization or impairment write-offs . . . . . . . . . 23 Depreciation . . . . . . . . 24 Bad debt expense . . . . . . 25 Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section 1.882-5 allocation amount subject to deferral or disallowance (from Schedule I (Form 1120-F), line 24g) . . . . . . . d Substitute interest payments . . . e Interest equivalents (for example, guarantee fees) not included on line 26d 27 Substitute dividend payments . . . 28 Fee and commission expense . . . 29 Rental expense . . . . . . . 30 Royalty expense . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . .
Expense/Deduction Items 13 Pension and profit-sharing . . . . 14 Other post-retirement benefits . . . 15 Deferred compensation . . . . . 16 Charitable contributions . . . . . 17 Section 162(r)–FDIC premiums paid by certain large financial institutions (see instructions) . . . . . . . . 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 Amortization/impairment of goodwill . 21 Amortization of acquisition, reorganization, and start-up costs . . 22 Other amortization or impairment write-offs . . . . . . . . . 23 Depreciation . . . . . . . . 24 Bad debt expense . . . . . . 25 Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section 1.882-5 allocation amount subject to deferral or disallowance (from Schedule I (Form 1120-F), line 24g) . . . . . . . d Substitute interest payments . . . e Interest equivalents (for example, guarantee fees) not included on line 26d 27 Substitute dividend payments . . . 28 Fee and commission expense . . . 29 Rental expense . . . . . . . 30 Royalty expense . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . .
Expense/Deduction Items 13 Pension and profit-sharing . . . . 14 Other post-retirement benefits . . . 15 Deferred compensation . . . . . 16 Charitable contributions . . . . . 17 Section 162(r)–FDIC premiums paid by certain large financial institutions (see instructions) . . . . . . . . 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 Amortization/impairment of goodwill . 21 Amortization of acquisition, reorganization, and start-up costs . . 22 Other amortization or impairment write-offs . . . . . . . . . 23 Depreciation . . . . . . . . 24 Bad debt expense . . . . . . 25 Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section 1.882-5 allocation amount subject to deferral or disallowance (from Schedule I (Form 1120-F), line 24g) . . . . . . . d Substitute interest payments . . . e Interest equivalents (for example, guarantee fees) not included on line 26d 27 Substitute dividend payments . . . 28 Fee and commission expense . . . 29 Rental expense . . . . . . . 30 Royalty expense . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . .
Expense/Deduction Items 13 Pension and profit-sharing . . . . 14 Other post-retirement benefits . . . 15 Deferred compensation . . . . . 16 Charitable contributions . . . . . 17 Section 162(r)–FDIC premiums paid by certain large financial institutions (see instructions) . . . . . . . . 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 Amortization/impairment of goodwill . 21 Amortization of acquisition, reorganization, and start-up costs . . 22 Other amortization or impairment write-offs . . . . . . . . . 23 Depreciation . . . . . . . . 24 Bad debt expense . . . . . . 25 Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section 1.882-5 allocation amount subject to deferral or disallowance (from Schedule I (Form 1120-F), line 24g) . . . . . . . d Substitute interest payments . . . e Interest equivalents (for example, guarantee fees) not included on line 26d 27 Substitute dividend payments . . . 28 Fee and commission expense . . . 29 Rental expense . . . . . . . 30 Royalty expense . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . .
Expense/Deduction Items 13 Pension and profit-sharing . . . . 14 Other post-retirement benefits . . . 15 Deferred compensation . . . . . 16 Charitable contributions . . . . . 17 Section 162(r)–FDIC premiums paid by certain large financial institutions (see instructions) . . . . . . . . 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 Amortization/impairment of goodwill . 21 Amortization of acquisition, reorganization, and start-up costs . . 22 Other amortization or impairment write-offs . . . . . . . . . 23 Depreciation . . . . . . . . 24 Bad debt expense . . . . . . 25 Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section 1.882-5 allocation amount subject to deferral or disallowance (from Schedule I (Form 1120-F), line 24g) . . . . . . . d Substitute interest payments . . . e Interest equivalents (for example, guarantee fees) not included on line 26d 27 Substitute dividend payments . . . 28 Fee and commission expense . . . 29 Rental expense . . . . . . . 30 Royalty expense . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . .
Expense/Deduction Items 13 Pension and profit-sharing . . . . 14 Other post-retirement benefits . . . 15 Deferred compensation . . . . . 16 Charitable contributions . . . . . 17 Section 162(r)–FDIC premiums paid by certain large financial institutions (see instructions) . . . . . . . . 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 Amortization/impairment of goodwill . 21 Amortization of acquisition, reorganization, and start-up costs . . 22 Other amortization or impairment write-offs . . . . . . . . . 23 Depreciation . . . . . . . . 24 Bad debt expense . . . . . . 25 Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section 1.882-5 allocation amount subject to deferral or disallowance (from Schedule I (Form 1120-F), line 24g) . . . . . . . d Substitute interest payments . . . e Interest equivalents (for example, guarantee fees) not included on line 26d 27 Substitute dividend payments . . . 28 Fee and commission expense . . . 29 Rental expense . . . . . . . 30 Royalty expense . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . .
Expense/Deduction Items 13 Pension and profit-sharing . . . . 14 Other post-retirement benefits . . . 15 Deferred compensation . . . . . 16 Charitable contributions . . . . . 17 Section 162(r)–FDIC premiums paid by certain large financial institutions (see instructions) . . . . . . . . 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 Amortization/impairment of goodwill . 21 Amortization of acquisition, reorganization, and start-up costs . . 22 Other amortization or impairment write-offs . . . . . . . . . 23 Depreciation . . . . . . . . 24 Bad debt expense . . . . . . 25 Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section 1.882-5 allocation amount subject to deferral or disallowance (from Schedule I (Form 1120-F), line 24g) . . . . . . . d Substitute interest payments . . . e Interest equivalents (for example, guarantee fees) not included on line 26d 27 Substitute dividend payments . . . 28 Fee and commission expense . . . 29 Rental expense . . . . . . . 30 Royalty expense . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . .
Expense/Deduction Items 13 Pension and profit-sharing . . . . 14 Other post-retirement benefits . . . 15 Deferred compensation . . . . . 16 Charitable contributions . . . . . 17 Section 162(r)–FDIC premiums paid by certain large financial institutions (see instructions) . . . . . . . . 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 Amortization/impairment of goodwill . 21 Amortization of acquisition, reorganization, and start-up costs . . 22 Other amortization or impairment write-offs . . . . . . . . . 23 Depreciation . . . . . . . . 24 Bad debt expense . . . . . . 25 Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section 1.882-5 allocation amount subject to deferral or disallowance (from Schedule I (Form 1120-F), line 24g) . . . . . . . d Substitute interest payments . . . e Interest equivalents (for example, guarantee fees) not included on line 26d 27 Substitute dividend payments . . . 28 Fee and commission expense . . . 29 Rental expense . . . . . . . 30 Royalty expense . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . .
Expense/Deduction Items 13 Pension and profit-sharing . . . . 14 Other post-retirement benefits . . . 15 Deferred compensation . . . . . 16 Charitable contributions . . . . . 17 Section 162(r)–FDIC premiums paid by certain large financial institutions (see instructions) . . . . . . . . 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 Amortization/impairment of goodwill . 21 Amortization of acquisition, reorganization, and start-up costs . . 22 Other amortization or impairment write-offs . . . . . . . . . 23 Depreciation . . . . . . . . 24 Bad debt expense . . . . . . 25 Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section 1.882-5 allocation amount subject to deferral or disallowance (from Schedule I (Form 1120-F), line 24g) . . . . . . . d Substitute interest payments . . . e Interest equivalents (for example, guarantee fees) not included on line 26d 27 Substitute dividend payments . . . 28 Fee and commission expense . . . 29 Rental expense . . . . . . . 30 Royalty expense . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . .			( )
Expense/Deduction Items 13 Pension and profit-sharing . . . . 14 Other post-retirement benefits . . . 15 Deferred compensation . . . . . 16 Charitable contributions . . . . . 17 Section 162(r)–FDIC premiums paid by certain large financial institutions (see instructions) . . . . . . . . 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 Amortization/impairment of goodwill . 21 Amortization of acquisition, reorganization, and start-up costs . . 22 Other amortization or impairment write-offs . . . . . . . . . 23 Depreciation . . . . . . . . 24 Bad debt expense . . . . . . 25 Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section 1.882-5 allocation amount subject to deferral or disallowance (from Schedule I (Form 1120-F), line 24g) . . . . . . . d Substitute interest payments . . . e Interest equivalents (for example, guarantee fees) not included on line 26d 27 Substitute dividend payments . . . 28 Fee and commission expense . . . 29 Rental expense . . . . . . . 30 Royalty expense . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . .
Expense/Deduction Items 13 Pension and profit-sharing . . . . 14 Other post-retirement benefits . . . 15 Deferred compensation . . . . . 16 Charitable contributions . . . . . 17 Section 162(r)–FDIC premiums paid by certain large financial institutions (see instructions) . . . . . . . . 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 Amortization/impairment of goodwill . 21 Amortization of acquisition, reorganization, and start-up costs . . 22 Other amortization or impairment write-offs . . . . . . . . . 23 Depreciation . . . . . . . . 24 Bad debt expense . . . . . . 25 Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section 1.882-5 allocation amount subject to deferral or disallowance (from Schedule I (Form 1120-F), line 24g) . . . . . . . d Substitute interest payments . . . e Interest equivalents (for example, guarantee fees) not included on line 26d 27 Substitute dividend payments . . . 28 Fee and commission expense . . . 29 Rental expense . . . . . . . 30 Royalty expense . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . .
Expense/Deduction Items 13 Pension and profit-sharing . . . . 14 Other post-retirement benefits . . . 15 Deferred compensation . . . . . 16 Charitable contributions . . . . . 17 Section 162(r)–FDIC premiums paid by certain large financial institutions (see instructions) . . . . . . . . 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 Amortization/impairment of goodwill . 21 Amortization of acquisition, reorganization, and start-up costs . . 22 Other amortization or impairment write-offs . . . . . . . . . 23 Depreciation . . . . . . . . 24 Bad debt expense . . . . . . 25 Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section 1.882-5 allocation amount subject to deferral or disallowance (from Schedule I (Form 1120-F), line 24g) . . . . . . . d Substitute interest payments . . . e Interest equivalents (for example, guarantee fees) not included on line 26d 27 Substitute dividend payments . . . 28 Fee and commission expense . . . 29 Rental expense . . . . . . . 30 Royalty expense . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . .
Expense/Deduction Items 13 Pension and profit-sharing . . . . 14 Other post-retirement benefits . . . 15 Deferred compensation . . . . . 16 Charitable contributions . . . . . 17 Section 162(r)–FDIC premiums paid by certain large financial institutions (see instructions) . . . . . . . . 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 Amortization/impairment of goodwill . 21 Amortization of acquisition, reorganization, and start-up costs . . 22 Other amortization or impairment write-offs . . . . . . . . . 23 Depreciation . . . . . . . . 24 Bad debt expense . . . . . . 25 Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section 1.882-5 allocation amount subject to deferral or disallowance (from Schedule I (Form 1120-F), line 24g) . . . . . . . d Substitute interest payments . . . e Interest equivalents (for example, guarantee fees) not included on line 26d 27 Substitute dividend payments . . . 28 Fee and commission expense . . . 29 Rental expense . . . . . . . 30 Royalty expense . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . .
Expense/Deduction Items 13 Pension and profit-sharing . . . . 14 Other post-retirement benefits . . . 15 Deferred compensation . . . . . 16 Charitable contributions . . . . . 17 Section 162(r)–FDIC premiums paid by certain large financial institutions (see instructions) . . . . . . . . 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 Amortization/impairment of goodwill . 21 Amortization of acquisition, reorganization, and start-up costs . . 22 Other amortization or impairment write-offs . . . . . . . . . 23 Depreciation . . . . . . . . 24 Bad debt expense . . . . . . 25 Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section 1.882-5 allocation amount subject to deferral or disallowance (from Schedule I (Form 1120-F), line 24g) . . . . . . . d Substitute interest payments . . . e Interest equivalents (for example, guarantee fees) not included on line 26d 27 Substitute dividend payments . . . 28 Fee and commission expense . . . 29 Rental expense . . . . . . . 30 Royalty expense . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . .
Expense/Deduction Items 13 Pension and profit-sharing . . . . 14 Other post-retirement benefits . . . 15 Deferred compensation . . . . . 16 Charitable contributions . . . . . 17 Section 162(r)–FDIC premiums paid by certain large financial institutions (see instructions) . . . . . . . . 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 Amortization/impairment of goodwill . 21 Amortization of acquisition, reorganization, and start-up costs . . 22 Other amortization or impairment write-offs . . . . . . . . . 23 Depreciation . . . . . . . . 24 Bad debt expense . . . . . . 25 Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section 1.882-5 allocation amount subject to deferral or disallowance (from Schedule I (Form 1120-F), line 24g) . . . . . . . d Substitute interest payments . . . e Interest equivalents (for example, guarantee fees) not included on line 26d 27 Substitute dividend payments . . . 28 Fee and commission expense . . . 29 Rental expense . . . . . . . 30 Royalty expense . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . .
Expense/Deduction Items 13 Pension and profit-sharing . . . . 14 Other post-retirement benefits . . . 15 Deferred compensation . . . . . 16 Charitable contributions . . . . . 17 Section 162(r)–FDIC premiums paid by certain large financial institutions (see instructions) . . . . . . . . 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 Amortization/impairment of goodwill . 21 Amortization of acquisition, reorganization, and start-up costs . . 22 Other amortization or impairment write-offs . . . . . . . . . 23 Depreciation . . . . . . . . 24 Bad debt expense . . . . . . 25 Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section 1.882-5 allocation amount subject to deferral or disallowance (from Schedule I (Form 1120-F), line 24g) . . . . . . . d Substitute interest payments . . . e Interest equivalents (for example, guarantee fees) not included on line 26d 27 Substitute dividend payments . . . 28 Fee and commission expense . . . 29 Rental expense . . . . . . . 30 Royalty expense . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . .
Expense/Deduction Items 13 Pension and profit-sharing . . . . 14 Other post-retirement benefits . . . 15 Deferred compensation . . . . . 16 Charitable contributions . . . . . 17 Section 162(r)–FDIC premiums paid by certain large financial institutions (see instructions) . . . . . . . . 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 Amortization/impairment of goodwill . 21 Amortization of acquisition, reorganization, and start-up costs . . 22 Other amortization or impairment write-offs . . . . . . . . . 23 Depreciation . . . . . . . . 24 Bad debt expense . . . . . . 25 Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section 1.882-5 allocation amount subject to deferral or disallowance (from Schedule I (Form 1120-F), line 24g) . . . . . . . d Substitute interest payments . . . e Interest equivalents (for example, guarantee fees) not included on line 26d 27 Substitute dividend payments . . . 28 Fee and commission expense . . . 29 Rental expense . . . . . . . 30 Royalty expense . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . .
Expense/Deduction Items 13 Pension and profit-sharing . . . . 14 Other post-retirement benefits . . . 15 Deferred compensation . . . . . 16 Charitable contributions . . . . . 17 Section 162(r)–FDIC premiums paid by certain large financial institutions (see instructions) . . . . . . . . 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 Amortization/impairment of goodwill . 21 Amortization of acquisition, reorganization, and start-up costs . . 22 Other amortization or impairment write-offs . . . . . . . . . 23 Depreciation . . . . . . . . 24 Bad debt expense . . . . . . 25 Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section 1.882-5 allocation amount subject to deferral or disallowance (from Schedule I (Form 1120-F), line 24g) . . . . . . . d Substitute interest payments . . . e Interest equivalents (for example, guarantee fees) not included on line 26d 27 Substitute dividend payments . . . 28 Fee and commission expense . . . 29 Rental expense . . . . . . . 30 Royalty expense . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . .

Schedule M-3 (Form 1120-F) 2025

Exceptions & meaning →

Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .	(a) Income (Loss) per Income Statement	(b) Temporary Differences	(c) Permanent Differences	(d) Other Permanent Differences for Allocations to Non-ECI and ECI	(e) Income (Loss) per Tax Return
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .
Income (Loss) Items 1 Gross receipts . . . . . . . . 2 Cost of goods sold (attach statement) . 3a Dividends from foreign entities . . . b Dividends from U.S. entities . . . . c Substitute dividend payments received 4a Interest income excluding interest equivalents . . . . . . . . . b Substitute interest payments received c Interest equivalents not included on line 4b 5 Gross rental income . . . . . . 6 Gross royalty income . . . . . . 7 Fee and commission income . . . 8 Income (loss) from equity method corporations . . . . . . . . 9 Net income (loss) from U.S. partnerships 10 Net income (loss) from certain foreign partnerships (see instructions) . . . 11 Net income (loss) from other pass- through entities (attach statement) . . 12 Items relating to reportable transactions (attach statement) . . . . . . . 13 Hedging transactions . . . . . . 14a Mark-to-market income (loss) under section 475(a) . . . . . . . . b Mark-to-market income (loss) subject to section 475(d)(3)(B) . . . . . . c Mark-to-market income (loss) under section 475(e) . . . . . . . . d Mark-to-market income (loss) under section 475(f) . . . . . . . . 15 Gain (loss) from certain section 988 transactions . . . . . . . . 16a Interest income from global securities dealing . . . . . . . . . . b Dividends from global securities dealing c Gains (losses) and other fixed and determinable, annual, or periodic income from global securities dealing not included on lines 16a and 16b . . 17 Sales versus lease (for sellers and/or lessors) . . . . . . . . . . 18 Section 481(a) adjustments . . . . 19 Unearned/deferred revenue . . . . 20 Original issue discount, imputed interest, and phantom income . . . 21a Income statement gain/loss on sale, exchange, abandonment, worthlessness, or other disposition of assets other than inventory and pass-through entities . . b Gross capital gains from Schedule D, excluding amounts from pass-through entities . . . . . . . . . .

Income (Loss) Items 21c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . e Abandonment losses . . . . . . f Worthless stock losses (attach statement) g Other gain/loss on disposition of assets other than inventory . . . . . . 22 Capital loss limitation and carryforward used . . . . . . . . . . 23 Gross effectively connected income of foreign banks from books that do not give rise to U.S. booked liabilities . . . . . . . . . 24 Other income (loss) items with differences (attach statement) . . . 25 Total income (loss) items. Combine lines 1 through 24 . . . . . . . 26 Total expense/deduction items (from Part III, line 33) . . . . . . . 27 Other items with no differences . . . 28 Reconciliation totals. Combine lines 25 through 27 . . . . . . . . .	(a) Income (Loss) per Income Statement	(b) Temporary Differences	(c) Permanent Differences	(d) Other Permanent Differences for Allocations to Non-ECI and ECI	(e) Income (Loss) per Tax Return
Income (Loss) Items 21c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . e Abandonment losses . . . . . . f Worthless stock losses (attach statement) g Other gain/loss on disposition of assets other than inventory . . . . . . 22 Capital loss limitation and carryforward used . . . . . . . . . . 23 Gross effectively connected income of foreign banks from books that do not give rise to U.S. booked liabilities . . . . . . . . . 24 Other income (loss) items with differences (attach statement) . . . 25 Total income (loss) items.Combine lines 1 through 24 . . . . . . . 26 Total expense/deduction items(from Part III, line 33) . . . . . . . 27 Other items with no differences . . . 28 Reconciliation totals.Combine lines 25 through 27 . . . . . . . . .
Income (Loss) Items 21c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . e Abandonment losses . . . . . . f Worthless stock losses (attach statement) g Other gain/loss on disposition of assets other than inventory . . . . . . 22 Capital loss limitation and carryforward used . . . . . . . . . . 23 Gross effectively connected income of foreign banks from books that do not give rise to U.S. booked liabilities . . . . . . . . . 24 Other income (loss) items with differences (attach statement) . . . 25 Total income (loss) items.Combine lines 1 through 24 . . . . . . . 26 Total expense/deduction items(from Part III, line 33) . . . . . . . 27 Other items with no differences . . . 28 Reconciliation totals.Combine lines 25 through 27 . . . . . . . . .
Income (Loss) Items 21c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . e Abandonment losses . . . . . . f Worthless stock losses (attach statement) g Other gain/loss on disposition of assets other than inventory . . . . . . 22 Capital loss limitation and carryforward used . . . . . . . . . . 23 Gross effectively connected income of foreign banks from books that do not give rise to U.S. booked liabilities . . . . . . . . . 24 Other income (loss) items with differences (attach statement) . . . 25 Total income (loss) items.Combine lines 1 through 24 . . . . . . . 26 Total expense/deduction items(from Part III, line 33) . . . . . . . 27 Other items with no differences . . . 28 Reconciliation totals.Combine lines 25 through 27 . . . . . . . . .
Income (Loss) Items 21c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . e Abandonment losses . . . . . . f Worthless stock losses (attach statement) g Other gain/loss on disposition of assets other than inventory . . . . . . 22 Capital loss limitation and carryforward used . . . . . . . . . . 23 Gross effectively connected income of foreign banks from books that do not give rise to U.S. booked liabilities . . . . . . . . . 24 Other income (loss) items with differences (attach statement) . . . 25 Total income (loss) items.Combine lines 1 through 24 . . . . . . . 26 Total expense/deduction items(from Part III, line 33) . . . . . . . 27 Other items with no differences . . . 28 Reconciliation totals.Combine lines 25 through 27 . . . . . . . . .
Income (Loss) Items 21c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . e Abandonment losses . . . . . . f Worthless stock losses (attach statement) g Other gain/loss on disposition of assets other than inventory . . . . . . 22 Capital loss limitation and carryforward used . . . . . . . . . . 23 Gross effectively connected income of foreign banks from books that do not give rise to U.S. booked liabilities . . . . . . . . . 24 Other income (loss) items with differences (attach statement) . . . 25 Total income (loss) items.Combine lines 1 through 24 . . . . . . . 26 Total expense/deduction items(from Part III, line 33) . . . . . . . 27 Other items with no differences . . . 28 Reconciliation totals.Combine lines 25 through 27 . . . . . . . . .
Income (Loss) Items 21c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . e Abandonment losses . . . . . . f Worthless stock losses (attach statement) g Other gain/loss on disposition of assets other than inventory . . . . . . 22 Capital loss limitation and carryforward used . . . . . . . . . . 23 Gross effectively connected income of foreign banks from books that do not give rise to U.S. booked liabilities . . . . . . . . . 24 Other income (loss) items with differences (attach statement) . . . 25 Total income (loss) items.Combine lines 1 through 24 . . . . . . . 26 Total expense/deduction items(from Part III, line 33) . . . . . . . 27 Other items with no differences . . . 28 Reconciliation totals.Combine lines 25 through 27 . . . . . . . . .
Income (Loss) Items 21c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . e Abandonment losses . . . . . . f Worthless stock losses (attach statement) g Other gain/loss on disposition of assets other than inventory . . . . . . 22 Capital loss limitation and carryforward used . . . . . . . . . . 23 Gross effectively connected income of foreign banks from books that do not give rise to U.S. booked liabilities . . . . . . . . . 24 Other income (loss) items with differences (attach statement) . . . 25 Total income (loss) items.Combine lines 1 through 24 . . . . . . . 26 Total expense/deduction items(from Part III, line 33) . . . . . . . 27 Other items with no differences . . . 28 Reconciliation totals.Combine lines 25 through 27 . . . . . . . . .
Income (Loss) Items 21c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . e Abandonment losses . . . . . . f Worthless stock losses (attach statement) g Other gain/loss on disposition of assets other than inventory . . . . . . 22 Capital loss limitation and carryforward used . . . . . . . . . . 23 Gross effectively connected income of foreign banks from books that do not give rise to U.S. booked liabilities . . . . . . . . . 24 Other income (loss) items with differences (attach statement) . . . 25 Total income (loss) items.Combine lines 1 through 24 . . . . . . . 26 Total expense/deduction items(from Part III, line 33) . . . . . . . 27 Other items with no differences . . . 28 Reconciliation totals.Combine lines 25 through 27 . . . . . . . . .
Income (Loss) Items 21c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . e Abandonment losses . . . . . . f Worthless stock losses (attach statement) g Other gain/loss on disposition of assets other than inventory . . . . . . 22 Capital loss limitation and carryforward used . . . . . . . . . . 23 Gross effectively connected income of foreign banks from books that do not give rise to U.S. booked liabilities . . . . . . . . . 24 Other income (loss) items with differences (attach statement) . . . 25 Total income (loss) items.Combine lines 1 through 24 . . . . . . . 26 Total expense/deduction items(from Part III, line 33) . . . . . . . 27 Other items with no differences . . . 28 Reconciliation totals.Combine lines 25 through 27 . . . . . . . . .
Income (Loss) Items 21c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . e Abandonment losses . . . . . . f Worthless stock losses (attach statement) g Other gain/loss on disposition of assets other than inventory . . . . . . 22 Capital loss limitation and carryforward used . . . . . . . . . . 23 Gross effectively connected income of foreign banks from books that do not give rise to U.S. booked liabilities . . . . . . . . . 24 Other income (loss) items with differences (attach statement) . . . 25 Total income (loss) items.Combine lines 1 through 24 . . . . . . . 26 Total expense/deduction items(from Part III, line 33) . . . . . . . 27 Other items with no differences . . . 28 Reconciliation totals.Combine lines 25 through 27 . . . . . . . . .
Income (Loss) Items 21c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . e Abandonment losses . . . . . . f Worthless stock losses (attach statement) g Other gain/loss on disposition of assets other than inventory . . . . . . 22 Capital loss limitation and carryforward used . . . . . . . . . . 23 Gross effectively connected income of foreign banks from books that do not give rise to U.S. booked liabilities . . . . . . . . . 24 Other income (loss) items with differences (attach statement) . . . 25 Total income (loss) items.Combine lines 1 through 24 . . . . . . . 26 Total expense/deduction items(from Part III, line 33) . . . . . . . 27 Other items with no differences . . . 28 Reconciliation totals.Combine lines 25 through 27 . . . . . . . . .
Income (Loss) Items 21c Gross capital losses from Schedule D, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . . . . d Net gain/loss reported on Form 4797, line 17, excluding amounts from pass-through entities, abandonment losses, and worthless stock losses . . e Abandonment losses . . . . . . f Worthless stock losses (attach statement) g Other gain/loss on disposition of assets other than inventory . . . . . . 22 Capital loss limitation and carryforward used . . . . . . . . . . 23 Gross effectively connected income of foreign banks from books that do not give rise to U.S. booked liabilities . . . . . . . . . 24 Other income (loss) items with differences (attach statement) . . . 25 Total income (loss) items.Combine lines 1 through 24 . . . . . . . 26 Total expense/deduction items(from Part III, line 33) . . . . . . . 27 Other items with no differences . . . 28 Reconciliation totals.Combine lines 25 through 27 . . . . . . . . .

Expense/Deduction Items 1 U.S. current income tax expense . . 2 U.S. deferred income tax expense . . 3 Non-U.S. current income tax expense (other than foreign withholding taxes) . 4 Non-U.S. deferred income tax expense . . . . . . . . . 5 Non-U.S. withholding taxes . . . . 6 Compensation with section 162(m) limitation . . . . . . . . . 7 Salaries and other base compensation 8 Stock option expense . . . . . 9 Other equity-based compensation . . 10 Meals and entertainment . . . . . 11 Fines and penalties . . . . . . 12 Judgments, damages, awards, and similar costs . . . . . . . .	(a) Expense per Income Statement	(b) Temporary Differences	(c) Permanent Differences	(d) Other Permanent Differences for Allocations to Non-ECI and ECI	(e) Deduction per Tax Return
Expense/Deduction Items 1 U.S. current income tax expense . . 2 U.S. deferred income tax expense . . 3 Non-U.S. current income tax expense (other than foreign withholding taxes) . 4 Non-U.S. deferred income tax expense . . . . . . . . . 5 Non-U.S. withholding taxes . . . . 6 Compensation with section 162(m) limitation . . . . . . . . . 7 Salaries and other base compensation 8 Stock option expense . . . . . 9 Other equity-based compensation . . 10 Meals and entertainment . . . . . 11 Fines and penalties . . . . . . 12 Judgments, damages, awards, and similar costs . . . . . . . .
Expense/Deduction Items 1 U.S. current income tax expense . . 2 U.S. deferred income tax expense . . 3 Non-U.S. current income tax expense (other than foreign withholding taxes) . 4 Non-U.S. deferred income tax expense . . . . . . . . . 5 Non-U.S. withholding taxes . . . . 6 Compensation with section 162(m) limitation . . . . . . . . . 7 Salaries and other base compensation 8 Stock option expense . . . . . 9 Other equity-based compensation . . 10 Meals and entertainment . . . . . 11 Fines and penalties . . . . . . 12 Judgments, damages, awards, and similar costs . . . . . . . .
Expense/Deduction Items 1 U.S. current income tax expense . . 2 U.S. deferred income tax expense . . 3 Non-U.S. current income tax expense (other than foreign withholding taxes) . 4 Non-U.S. deferred income tax expense . . . . . . . . . 5 Non-U.S. withholding taxes . . . . 6 Compensation with section 162(m) limitation . . . . . . . . . 7 Salaries and other base compensation 8 Stock option expense . . . . . 9 Other equity-based compensation . . 10 Meals and entertainment . . . . . 11 Fines and penalties . . . . . . 12 Judgments, damages, awards, and similar costs . . . . . . . .
Expense/Deduction Items 1 U.S. current income tax expense . . 2 U.S. deferred income tax expense . . 3 Non-U.S. current income tax expense (other than foreign withholding taxes) . 4 Non-U.S. deferred income tax expense . . . . . . . . . 5 Non-U.S. withholding taxes . . . . 6 Compensation with section 162(m) limitation . . . . . . . . . 7 Salaries and other base compensation 8 Stock option expense . . . . . 9 Other equity-based compensation . . 10 Meals and entertainment . . . . . 11 Fines and penalties . . . . . . 12 Judgments, damages, awards, and similar costs . . . . . . . .
Expense/Deduction Items 1 U.S. current income tax expense . . 2 U.S. deferred income tax expense . . 3 Non-U.S. current income tax expense (other than foreign withholding taxes) . 4 Non-U.S. deferred income tax expense . . . . . . . . . 5 Non-U.S. withholding taxes . . . . 6 Compensation with section 162(m) limitation . . . . . . . . . 7 Salaries and other base compensation 8 Stock option expense . . . . . 9 Other equity-based compensation . . 10 Meals and entertainment . . . . . 11 Fines and penalties . . . . . . 12 Judgments, damages, awards, and similar costs . . . . . . . .
Expense/Deduction Items 1 U.S. current income tax expense . . 2 U.S. deferred income tax expense . . 3 Non-U.S. current income tax expense (other than foreign withholding taxes) . 4 Non-U.S. deferred income tax expense . . . . . . . . . 5 Non-U.S. withholding taxes . . . . 6 Compensation with section 162(m) limitation . . . . . . . . . 7 Salaries and other base compensation 8 Stock option expense . . . . . 9 Other equity-based compensation . . 10 Meals and entertainment . . . . . 11 Fines and penalties . . . . . . 12 Judgments, damages, awards, and similar costs . . . . . . . .
Expense/Deduction Items 1 U.S. current income tax expense . . 2 U.S. deferred income tax expense . . 3 Non-U.S. current income tax expense (other than foreign withholding taxes) . 4 Non-U.S. deferred income tax expense . . . . . . . . . 5 Non-U.S. withholding taxes . . . . 6 Compensation with section 162(m) limitation . . . . . . . . . 7 Salaries and other base compensation 8 Stock option expense . . . . . 9 Other equity-based compensation . . 10 Meals and entertainment . . . . . 11 Fines and penalties . . . . . . 12 Judgments, damages, awards, and similar costs . . . . . . . .
Expense/Deduction Items 1 U.S. current income tax expense . . 2 U.S. deferred income tax expense . . 3 Non-U.S. current income tax expense (other than foreign withholding taxes) . 4 Non-U.S. deferred income tax expense . . . . . . . . . 5 Non-U.S. withholding taxes . . . . 6 Compensation with section 162(m) limitation . . . . . . . . . 7 Salaries and other base compensation 8 Stock option expense . . . . . 9 Other equity-based compensation . . 10 Meals and entertainment . . . . . 11 Fines and penalties . . . . . . 12 Judgments, damages, awards, and similar costs . . . . . . . .
Expense/Deduction Items 1 U.S. current income tax expense . . 2 U.S. deferred income tax expense . . 3 Non-U.S. current income tax expense (other than foreign withholding taxes) . 4 Non-U.S. deferred income tax expense . . . . . . . . . 5 Non-U.S. withholding taxes . . . . 6 Compensation with section 162(m) limitation . . . . . . . . . 7 Salaries and other base compensation 8 Stock option expense . . . . . 9 Other equity-based compensation . . 10 Meals and entertainment . . . . . 11 Fines and penalties . . . . . . 12 Judgments, damages, awards, and similar costs . . . . . . . .
Expense/Deduction Items 1 U.S. current income tax expense . . 2 U.S. deferred income tax expense . . 3 Non-U.S. current income tax expense (other than foreign withholding taxes) . 4 Non-U.S. deferred income tax expense . . . . . . . . . 5 Non-U.S. withholding taxes . . . . 6 Compensation with section 162(m) limitation . . . . . . . . . 7 Salaries and other base compensation 8 Stock option expense . . . . . 9 Other equity-based compensation . . 10 Meals and entertainment . . . . . 11 Fines and penalties . . . . . . 12 Judgments, damages, awards, and similar costs . . . . . . . .
Expense/Deduction Items 1 U.S. current income tax expense . . 2 U.S. deferred income tax expense . . 3 Non-U.S. current income tax expense (other than foreign withholding taxes) . 4 Non-U.S. deferred income tax expense . . . . . . . . . 5 Non-U.S. withholding taxes . . . . 6 Compensation with section 162(m) limitation . . . . . . . . . 7 Salaries and other base compensation 8 Stock option expense . . . . . 9 Other equity-based compensation . . 10 Meals and entertainment . . . . . 11 Fines and penalties . . . . . . 12 Judgments, damages, awards, and similar costs . . . . . . . .
Expense/Deduction Items 1 U.S. current income tax expense . . 2 U.S. deferred income tax expense . . 3 Non-U.S. current income tax expense (other than foreign withholding taxes) . 4 Non-U.S. deferred income tax expense . . . . . . . . . 5 Non-U.S. withholding taxes . . . . 6 Compensation with section 162(m) limitation . . . . . . . . . 7 Salaries and other base compensation 8 Stock option expense . . . . . 9 Other equity-based compensation . . 10 Meals and entertainment . . . . . 11 Fines and penalties . . . . . . 12 Judgments, damages, awards, and similar costs . . . . . . . .

Expense/Deduction Items 13 Pension and profit-sharing . . . . 14 Other post-retirement benefits . . . 15 Deferred compensation . . . . . 16 Charitable contributions . . . . . 17 Section 162(r)–FDIC premiums paid by certain large financial institutions (see instructions) . . . . . . . . 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 Amortization/impairment of goodwill . 21 Amortization of acquisition, reorganization, and start-up costs . . 22 Other amortization or impairment write-offs . . . . . . . . . 23 Depreciation . . . . . . . . 24 Bad debt expense . . . . . . 25 Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section 1.882-5 allocation amount subject to deferral or disallowance (from Schedule I (Form 1120-F), line 24g) . . . . . . . d Substitute interest payments . . . e Interest equivalents (for example, guarantee fees) not included on line 26d 27 Substitute dividend payments . . . 28 Fee and commission expense . . . 29 Rental expense . . . . . . . 30 Royalty expense . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . .	(a) Expense per Income Statement	(b) Temporary Differences	(c) Permanent Differences	(d) Other Permanent Differences for Allocations to Non-ECI and ECI	(e) Deduction per Tax Return
Expense/Deduction Items 13 Pension and profit-sharing . . . . 14 Other post-retirement benefits . . . 15 Deferred compensation . . . . . 16 Charitable contributions . . . . . 17 Section 162(r)–FDIC premiums paid by certain large financial institutions (see instructions) . . . . . . . . 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 Amortization/impairment of goodwill . 21 Amortization of acquisition, reorganization, and start-up costs . . 22 Other amortization or impairment write-offs . . . . . . . . . 23 Depreciation . . . . . . . . 24 Bad debt expense . . . . . . 25 Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section 1.882-5 allocation amount subject to deferral or disallowance (from Schedule I (Form 1120-F), line 24g) . . . . . . . d Substitute interest payments . . . e Interest equivalents (for example, guarantee fees) not included on line 26d 27 Substitute dividend payments . . . 28 Fee and commission expense . . . 29 Rental expense . . . . . . . 30 Royalty expense . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . .
Expense/Deduction Items 13 Pension and profit-sharing . . . . 14 Other post-retirement benefits . . . 15 Deferred compensation . . . . . 16 Charitable contributions . . . . . 17 Section 162(r)–FDIC premiums paid by certain large financial institutions (see instructions) . . . . . . . . 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 Amortization/impairment of goodwill . 21 Amortization of acquisition, reorganization, and start-up costs . . 22 Other amortization or impairment write-offs . . . . . . . . . 23 Depreciation . . . . . . . . 24 Bad debt expense . . . . . . 25 Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section 1.882-5 allocation amount subject to deferral or disallowance (from Schedule I (Form 1120-F), line 24g) . . . . . . . d Substitute interest payments . . . e Interest equivalents (for example, guarantee fees) not included on line 26d 27 Substitute dividend payments . . . 28 Fee and commission expense . . . 29 Rental expense . . . . . . . 30 Royalty expense . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . .
Expense/Deduction Items 13 Pension and profit-sharing . . . . 14 Other post-retirement benefits . . . 15 Deferred compensation . . . . . 16 Charitable contributions . . . . . 17 Section 162(r)–FDIC premiums paid by certain large financial institutions (see instructions) . . . . . . . . 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 Amortization/impairment of goodwill . 21 Amortization of acquisition, reorganization, and start-up costs . . 22 Other amortization or impairment write-offs . . . . . . . . . 23 Depreciation . . . . . . . . 24 Bad debt expense . . . . . . 25 Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section 1.882-5 allocation amount subject to deferral or disallowance (from Schedule I (Form 1120-F), line 24g) . . . . . . . d Substitute interest payments . . . e Interest equivalents (for example, guarantee fees) not included on line 26d 27 Substitute dividend payments . . . 28 Fee and commission expense . . . 29 Rental expense . . . . . . . 30 Royalty expense . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . .
Expense/Deduction Items 13 Pension and profit-sharing . . . . 14 Other post-retirement benefits . . . 15 Deferred compensation . . . . . 16 Charitable contributions . . . . . 17 Section 162(r)–FDIC premiums paid by certain large financial institutions (see instructions) . . . . . . . . 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 Amortization/impairment of goodwill . 21 Amortization of acquisition, reorganization, and start-up costs . . 22 Other amortization or impairment write-offs . . . . . . . . . 23 Depreciation . . . . . . . . 24 Bad debt expense . . . . . . 25 Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section 1.882-5 allocation amount subject to deferral or disallowance (from Schedule I (Form 1120-F), line 24g) . . . . . . . d Substitute interest payments . . . e Interest equivalents (for example, guarantee fees) not included on line 26d 27 Substitute dividend payments . . . 28 Fee and commission expense . . . 29 Rental expense . . . . . . . 30 Royalty expense . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . .
Expense/Deduction Items 13 Pension and profit-sharing . . . . 14 Other post-retirement benefits . . . 15 Deferred compensation . . . . . 16 Charitable contributions . . . . . 17 Section 162(r)–FDIC premiums paid by certain large financial institutions (see instructions) . . . . . . . . 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 Amortization/impairment of goodwill . 21 Amortization of acquisition, reorganization, and start-up costs . . 22 Other amortization or impairment write-offs . . . . . . . . . 23 Depreciation . . . . . . . . 24 Bad debt expense . . . . . . 25 Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section 1.882-5 allocation amount subject to deferral or disallowance (from Schedule I (Form 1120-F), line 24g) . . . . . . . d Substitute interest payments . . . e Interest equivalents (for example, guarantee fees) not included on line 26d 27 Substitute dividend payments . . . 28 Fee and commission expense . . . 29 Rental expense . . . . . . . 30 Royalty expense . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . .
Expense/Deduction Items 13 Pension and profit-sharing . . . . 14 Other post-retirement benefits . . . 15 Deferred compensation . . . . . 16 Charitable contributions . . . . . 17 Section 162(r)–FDIC premiums paid by certain large financial institutions (see instructions) . . . . . . . . 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 Amortization/impairment of goodwill . 21 Amortization of acquisition, reorganization, and start-up costs . . 22 Other amortization or impairment write-offs . . . . . . . . . 23 Depreciation . . . . . . . . 24 Bad debt expense . . . . . . 25 Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section 1.882-5 allocation amount subject to deferral or disallowance (from Schedule I (Form 1120-F), line 24g) . . . . . . . d Substitute interest payments . . . e Interest equivalents (for example, guarantee fees) not included on line 26d 27 Substitute dividend payments . . . 28 Fee and commission expense . . . 29 Rental expense . . . . . . . 30 Royalty expense . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . .
Expense/Deduction Items 13 Pension and profit-sharing . . . . 14 Other post-retirement benefits . . . 15 Deferred compensation . . . . . 16 Charitable contributions . . . . . 17 Section 162(r)–FDIC premiums paid by certain large financial institutions (see instructions) . . . . . . . . 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 Amortization/impairment of goodwill . 21 Amortization of acquisition, reorganization, and start-up costs . . 22 Other amortization or impairment write-offs . . . . . . . . . 23 Depreciation . . . . . . . . 24 Bad debt expense . . . . . . 25 Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section 1.882-5 allocation amount subject to deferral or disallowance (from Schedule I (Form 1120-F), line 24g) . . . . . . . d Substitute interest payments . . . e Interest equivalents (for example, guarantee fees) not included on line 26d 27 Substitute dividend payments . . . 28 Fee and commission expense . . . 29 Rental expense . . . . . . . 30 Royalty expense . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . .
Expense/Deduction Items 13 Pension and profit-sharing . . . . 14 Other post-retirement benefits . . . 15 Deferred compensation . . . . . 16 Charitable contributions . . . . . 17 Section 162(r)–FDIC premiums paid by certain large financial institutions (see instructions) . . . . . . . . 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 Amortization/impairment of goodwill . 21 Amortization of acquisition, reorganization, and start-up costs . . 22 Other amortization or impairment write-offs . . . . . . . . . 23 Depreciation . . . . . . . . 24 Bad debt expense . . . . . . 25 Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section 1.882-5 allocation amount subject to deferral or disallowance (from Schedule I (Form 1120-F), line 24g) . . . . . . . d Substitute interest payments . . . e Interest equivalents (for example, guarantee fees) not included on line 26d 27 Substitute dividend payments . . . 28 Fee and commission expense . . . 29 Rental expense . . . . . . . 30 Royalty expense . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . .
Expense/Deduction Items 13 Pension and profit-sharing . . . . 14 Other post-retirement benefits . . . 15 Deferred compensation . . . . . 16 Charitable contributions . . . . . 17 Section 162(r)–FDIC premiums paid by certain large financial institutions (see instructions) . . . . . . . . 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 Amortization/impairment of goodwill . 21 Amortization of acquisition, reorganization, and start-up costs . . 22 Other amortization or impairment write-offs . . . . . . . . . 23 Depreciation . . . . . . . . 24 Bad debt expense . . . . . . 25 Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section 1.882-5 allocation amount subject to deferral or disallowance (from Schedule I (Form 1120-F), line 24g) . . . . . . . d Substitute interest payments . . . e Interest equivalents (for example, guarantee fees) not included on line 26d 27 Substitute dividend payments . . . 28 Fee and commission expense . . . 29 Rental expense . . . . . . . 30 Royalty expense . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . .
Expense/Deduction Items 13 Pension and profit-sharing . . . . 14 Other post-retirement benefits . . . 15 Deferred compensation . . . . . 16 Charitable contributions . . . . . 17 Section 162(r)–FDIC premiums paid by certain large financial institutions (see instructions) . . . . . . . . 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 Amortization/impairment of goodwill . 21 Amortization of acquisition, reorganization, and start-up costs . . 22 Other amortization or impairment write-offs . . . . . . . . . 23 Depreciation . . . . . . . . 24 Bad debt expense . . . . . . 25 Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section 1.882-5 allocation amount subject to deferral or disallowance (from Schedule I (Form 1120-F), line 24g) . . . . . . . d Substitute interest payments . . . e Interest equivalents (for example, guarantee fees) not included on line 26d 27 Substitute dividend payments . . . 28 Fee and commission expense . . . 29 Rental expense . . . . . . . 30 Royalty expense . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . .
Expense/Deduction Items 13 Pension and profit-sharing . . . . 14 Other post-retirement benefits . . . 15 Deferred compensation . . . . . 16 Charitable contributions . . . . . 17 Section 162(r)–FDIC premiums paid by certain large financial institutions (see instructions) . . . . . . . . 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 Amortization/impairment of goodwill . 21 Amortization of acquisition, reorganization, and start-up costs . . 22 Other amortization or impairment write-offs . . . . . . . . . 23 Depreciation . . . . . . . . 24 Bad debt expense . . . . . . 25 Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section 1.882-5 allocation amount subject to deferral or disallowance (from Schedule I (Form 1120-F), line 24g) . . . . . . . d Substitute interest payments . . . e Interest equivalents (for example, guarantee fees) not included on line 26d 27 Substitute dividend payments . . . 28 Fee and commission expense . . . 29 Rental expense . . . . . . . 30 Royalty expense . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . .
Expense/Deduction Items 13 Pension and profit-sharing . . . . 14 Other post-retirement benefits . . . 15 Deferred compensation . . . . . 16 Charitable contributions . . . . . 17 Section 162(r)–FDIC premiums paid by certain large financial institutions (see instructions) . . . . . . . . 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 Amortization/impairment of goodwill . 21 Amortization of acquisition, reorganization, and start-up costs . . 22 Other amortization or impairment write-offs . . . . . . . . . 23 Depreciation . . . . . . . . 24 Bad debt expense . . . . . . 25 Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section 1.882-5 allocation amount subject to deferral or disallowance (from Schedule I (Form 1120-F), line 24g) . . . . . . . d Substitute interest payments . . . e Interest equivalents (for example, guarantee fees) not included on line 26d 27 Substitute dividend payments . . . 28 Fee and commission expense . . . 29 Rental expense . . . . . . . 30 Royalty expense . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . .
Expense/Deduction Items 13 Pension and profit-sharing . . . . 14 Other post-retirement benefits . . . 15 Deferred compensation . . . . . 16 Charitable contributions . . . . . 17 Section 162(r)–FDIC premiums paid by certain large financial institutions (see instructions) . . . . . . . . 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 Amortization/impairment of goodwill . 21 Amortization of acquisition, reorganization, and start-up costs . . 22 Other amortization or impairment write-offs . . . . . . . . . 23 Depreciation . . . . . . . . 24 Bad debt expense . . . . . . 25 Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section 1.882-5 allocation amount subject to deferral or disallowance (from Schedule I (Form 1120-F), line 24g) . . . . . . . d Substitute interest payments . . . e Interest equivalents (for example, guarantee fees) not included on line 26d 27 Substitute dividend payments . . . 28 Fee and commission expense . . . 29 Rental expense . . . . . . . 30 Royalty expense . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . .
Expense/Deduction Items 13 Pension and profit-sharing . . . . 14 Other post-retirement benefits . . . 15 Deferred compensation . . . . . 16 Charitable contributions . . . . . 17 Section 162(r)–FDIC premiums paid by certain large financial institutions (see instructions) . . . . . . . . 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 Amortization/impairment of goodwill . 21 Amortization of acquisition, reorganization, and start-up costs . . 22 Other amortization or impairment write-offs . . . . . . . . . 23 Depreciation . . . . . . . . 24 Bad debt expense . . . . . . 25 Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section 1.882-5 allocation amount subject to deferral or disallowance (from Schedule I (Form 1120-F), line 24g) . . . . . . . d Substitute interest payments . . . e Interest equivalents (for example, guarantee fees) not included on line 26d 27 Substitute dividend payments . . . 28 Fee and commission expense . . . 29 Rental expense . . . . . . . 30 Royalty expense . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . .
Expense/Deduction Items 13 Pension and profit-sharing . . . . 14 Other post-retirement benefits . . . 15 Deferred compensation . . . . . 16 Charitable contributions . . . . . 17 Section 162(r)–FDIC premiums paid by certain large financial institutions (see instructions) . . . . . . . . 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 Amortization/impairment of goodwill . 21 Amortization of acquisition, reorganization, and start-up costs . . 22 Other amortization or impairment write-offs . . . . . . . . . 23 Depreciation . . . . . . . . 24 Bad debt expense . . . . . . 25 Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section 1.882-5 allocation amount subject to deferral or disallowance (from Schedule I (Form 1120-F), line 24g) . . . . . . . d Substitute interest payments . . . e Interest equivalents (for example, guarantee fees) not included on line 26d 27 Substitute dividend payments . . . 28 Fee and commission expense . . . 29 Rental expense . . . . . . . 30 Royalty expense . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . .
Expense/Deduction Items 13 Pension and profit-sharing . . . . 14 Other post-retirement benefits . . . 15 Deferred compensation . . . . . 16 Charitable contributions . . . . . 17 Section 162(r)–FDIC premiums paid by certain large financial institutions (see instructions) . . . . . . . . 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 Amortization/impairment of goodwill . 21 Amortization of acquisition, reorganization, and start-up costs . . 22 Other amortization or impairment write-offs . . . . . . . . . 23 Depreciation . . . . . . . . 24 Bad debt expense . . . . . . 25 Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section 1.882-5 allocation amount subject to deferral or disallowance (from Schedule I (Form 1120-F), line 24g) . . . . . . . d Substitute interest payments . . . e Interest equivalents (for example, guarantee fees) not included on line 26d 27 Substitute dividend payments . . . 28 Fee and commission expense . . . 29 Rental expense . . . . . . . 30 Royalty expense . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . .			( )
Expense/Deduction Items 13 Pension and profit-sharing . . . . 14 Other post-retirement benefits . . . 15 Deferred compensation . . . . . 16 Charitable contributions . . . . . 17 Section 162(r)–FDIC premiums paid by certain large financial institutions (see instructions) . . . . . . . . 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 Amortization/impairment of goodwill . 21 Amortization of acquisition, reorganization, and start-up costs . . 22 Other amortization or impairment write-offs . . . . . . . . . 23 Depreciation . . . . . . . . 24 Bad debt expense . . . . . . 25 Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section 1.882-5 allocation amount subject to deferral or disallowance (from Schedule I (Form 1120-F), line 24g) . . . . . . . d Substitute interest payments . . . e Interest equivalents (for example, guarantee fees) not included on line 26d 27 Substitute dividend payments . . . 28 Fee and commission expense . . . 29 Rental expense . . . . . . . 30 Royalty expense . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . .
Expense/Deduction Items 13 Pension and profit-sharing . . . . 14 Other post-retirement benefits . . . 15 Deferred compensation . . . . . 16 Charitable contributions . . . . . 17 Section 162(r)–FDIC premiums paid by certain large financial institutions (see instructions) . . . . . . . . 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 Amortization/impairment of goodwill . 21 Amortization of acquisition, reorganization, and start-up costs . . 22 Other amortization or impairment write-offs . . . . . . . . . 23 Depreciation . . . . . . . . 24 Bad debt expense . . . . . . 25 Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section 1.882-5 allocation amount subject to deferral or disallowance (from Schedule I (Form 1120-F), line 24g) . . . . . . . d Substitute interest payments . . . e Interest equivalents (for example, guarantee fees) not included on line 26d 27 Substitute dividend payments . . . 28 Fee and commission expense . . . 29 Rental expense . . . . . . . 30 Royalty expense . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . .
Expense/Deduction Items 13 Pension and profit-sharing . . . . 14 Other post-retirement benefits . . . 15 Deferred compensation . . . . . 16 Charitable contributions . . . . . 17 Section 162(r)–FDIC premiums paid by certain large financial institutions (see instructions) . . . . . . . . 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 Amortization/impairment of goodwill . 21 Amortization of acquisition, reorganization, and start-up costs . . 22 Other amortization or impairment write-offs . . . . . . . . . 23 Depreciation . . . . . . . . 24 Bad debt expense . . . . . . 25 Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section 1.882-5 allocation amount subject to deferral or disallowance (from Schedule I (Form 1120-F), line 24g) . . . . . . . d Substitute interest payments . . . e Interest equivalents (for example, guarantee fees) not included on line 26d 27 Substitute dividend payments . . . 28 Fee and commission expense . . . 29 Rental expense . . . . . . . 30 Royalty expense . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . .
Expense/Deduction Items 13 Pension and profit-sharing . . . . 14 Other post-retirement benefits . . . 15 Deferred compensation . . . . . 16 Charitable contributions . . . . . 17 Section 162(r)–FDIC premiums paid by certain large financial institutions (see instructions) . . . . . . . . 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 Amortization/impairment of goodwill . 21 Amortization of acquisition, reorganization, and start-up costs . . 22 Other amortization or impairment write-offs . . . . . . . . . 23 Depreciation . . . . . . . . 24 Bad debt expense . . . . . . 25 Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section 1.882-5 allocation amount subject to deferral or disallowance (from Schedule I (Form 1120-F), line 24g) . . . . . . . d Substitute interest payments . . . e Interest equivalents (for example, guarantee fees) not included on line 26d 27 Substitute dividend payments . . . 28 Fee and commission expense . . . 29 Rental expense . . . . . . . 30 Royalty expense . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . .
Expense/Deduction Items 13 Pension and profit-sharing . . . . 14 Other post-retirement benefits . . . 15 Deferred compensation . . . . . 16 Charitable contributions . . . . . 17 Section 162(r)–FDIC premiums paid by certain large financial institutions (see instructions) . . . . . . . . 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 Amortization/impairment of goodwill . 21 Amortization of acquisition, reorganization, and start-up costs . . 22 Other amortization or impairment write-offs . . . . . . . . . 23 Depreciation . . . . . . . . 24 Bad debt expense . . . . . . 25 Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section 1.882-5 allocation amount subject to deferral or disallowance (from Schedule I (Form 1120-F), line 24g) . . . . . . . d Substitute interest payments . . . e Interest equivalents (for example, guarantee fees) not included on line 26d 27 Substitute dividend payments . . . 28 Fee and commission expense . . . 29 Rental expense . . . . . . . 30 Royalty expense . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . .
Expense/Deduction Items 13 Pension and profit-sharing . . . . 14 Other post-retirement benefits . . . 15 Deferred compensation . . . . . 16 Charitable contributions . . . . . 17 Section 162(r)–FDIC premiums paid by certain large financial institutions (see instructions) . . . . . . . . 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 Amortization/impairment of goodwill . 21 Amortization of acquisition, reorganization, and start-up costs . . 22 Other amortization or impairment write-offs . . . . . . . . . 23 Depreciation . . . . . . . . 24 Bad debt expense . . . . . . 25 Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section 1.882-5 allocation amount subject to deferral or disallowance (from Schedule I (Form 1120-F), line 24g) . . . . . . . d Substitute interest payments . . . e Interest equivalents (for example, guarantee fees) not included on line 26d 27 Substitute dividend payments . . . 28 Fee and commission expense . . . 29 Rental expense . . . . . . . 30 Royalty expense . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . .
Expense/Deduction Items 13 Pension and profit-sharing . . . . 14 Other post-retirement benefits . . . 15 Deferred compensation . . . . . 16 Charitable contributions . . . . . 17 Section 162(r)–FDIC premiums paid by certain large financial institutions (see instructions) . . . . . . . . 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 Amortization/impairment of goodwill . 21 Amortization of acquisition, reorganization, and start-up costs . . 22 Other amortization or impairment write-offs . . . . . . . . . 23 Depreciation . . . . . . . . 24 Bad debt expense . . . . . . 25 Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section 1.882-5 allocation amount subject to deferral or disallowance (from Schedule I (Form 1120-F), line 24g) . . . . . . . d Substitute interest payments . . . e Interest equivalents (for example, guarantee fees) not included on line 26d 27 Substitute dividend payments . . . 28 Fee and commission expense . . . 29 Rental expense . . . . . . . 30 Royalty expense . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . .
Expense/Deduction Items 13 Pension and profit-sharing . . . . 14 Other post-retirement benefits . . . 15 Deferred compensation . . . . . 16 Charitable contributions . . . . . 17 Section 162(r)–FDIC premiums paid by certain large financial institutions (see instructions) . . . . . . . . 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 Amortization/impairment of goodwill . 21 Amortization of acquisition, reorganization, and start-up costs . . 22 Other amortization or impairment write-offs . . . . . . . . . 23 Depreciation . . . . . . . . 24 Bad debt expense . . . . . . 25 Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section 1.882-5 allocation amount subject to deferral or disallowance (from Schedule I (Form 1120-F), line 24g) . . . . . . . d Substitute interest payments . . . e Interest equivalents (for example, guarantee fees) not included on line 26d 27 Substitute dividend payments . . . 28 Fee and commission expense . . . 29 Rental expense . . . . . . . 30 Royalty expense . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . .
Expense/Deduction Items 13 Pension and profit-sharing . . . . 14 Other post-retirement benefits . . . 15 Deferred compensation . . . . . 16 Charitable contributions . . . . . 17 Section 162(r)–FDIC premiums paid by certain large financial institutions (see instructions) . . . . . . . . 18 Current year acquisition or reorganization investment banking fees, legal and accounting fees . . . 19 Current year acquisition/reorganization other costs . . . . . . . . . 20 Amortization/impairment of goodwill . 21 Amortization of acquisition, reorganization, and start-up costs . . 22 Other amortization or impairment write-offs . . . . . . . . . 23 Depreciation . . . . . . . . 24 Bad debt expense . . . . . . 25 Purchase versus lease (for purchasers and/or lessees) . . . . . . . 26a Interest expense per books . . . . b Interest expense under Regulations section 1.882-5 (from Schedule I (Form 1120-F), line 23) . . . . . . . c Regulations section 1.882-5 allocation amount subject to deferral or disallowance (from Schedule I (Form 1120-F), line 24g) . . . . . . . d Substitute interest payments . . . e Interest equivalents (for example, guarantee fees) not included on line 26d 27 Substitute dividend payments . . . 28 Fee and commission expense . . . 29 Rental expense . . . . . . . 30 Royalty expense . . . . . . . 31 Expenses allocable to effectively connected income under Regulations section 1.861-8 from home office or other books that do not give rise to U.S. booked liabilities (from Schedule H (Form 1120-F), line 20) . . . . . 32 Other expense/deduction items with differences (attach statement) . . . 33 Total expense/deduction items. Combine lines 1 through 32. Enter here and on Part II, line 26 . . . . . .