Form 1120-FSC — U.S. Income Tax Return of a Foreign Sales

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f1120fsc.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

1 Principal shareholder. Complete for the shareholder that was the principal shareholder at the beginning of the FSC’s tax year. If two or more shareholders

own equal amounts of stock, complete for the shareholder that has the same tax year as the FSC (see instructions).

If “Yes,” and the principal shareholder (described in 1 above) is not the common parent of the group, complete lines 2a through 2g below for the common parent (see instructions).

a Name of common parent b Identification number

c Address (number, street, and room or suite no., city or town, state, ZIP code, or country) d Total assets (consolidated, if applicable)

$ e Percentage of voting stock of the common parent f Tax year ends (month and year) g Service Center where tax return is filed

3 Administrative pricing rules

a Check the applicable box(es) to show the pricing rule(s) used to determine taxable income on transactions resulting in foreign trading gross receipts.

(1) 1.83% of foreign trading gross receipts (2) 23% of combined taxable income (3) Marginal costing (4) Section 482 method (5) Transactions at arm’s length with unrelated supplier(s)

b If the FSC and the related supplier(s) meet the payment rules of Temporary Regulations section 1.925(a)-1T(b)(2)(ii) and elect to use the administrative

pricing rules, check here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax and Payments (see instructions)

Form 1120-FSC (Rev. 12-2025) Page 2 Schedule A Cost of Goods Sold Related to Foreign Trading Gross Receipts (see instructions)

(a) Using administrative pricing rules (b) Not using administrative pricing rules

1 Inventory at beginning of year . . . . . . . . . . . . 1 2 Purchases . . . . . . . . . . . . . . . . . . 2

3 Cost of labor . . . . . . . . . . . . . . . . . 3 4 Additional section 263A costs (attach schedule) . . . . . . . 4 5 Other costs (attach schedule) . . . . . . . . . . . . 5

6 Total. Add lines 1 through 5 . . . . . . . . . . . . . 6 7 Inventory at end of year . . . . . . . . . . . . . . 7

8 Cost of goods sold. Subtract line 7 from line 6. Enter here and on line 7 of Schedule B. Small FSCs, see instructions for Schedule A . . . 8 9 a Check all methods used for valuing closing inventory: (1) Cost (2) Lower of cost or market (3) Other (Specify method used and attach explanation.) b Check if there was a writedown of subnormal goods . . . . . . . . . . . . . . . . . . . . . . . . .

c Check if the LIFO inventory method was adopted this tax year for any goods. (If checked, attach Form 970.) . . . . . . . . .

d If the LIFO inventory method was used for this tax year, enter percentage (or amounts) of closing inventory

f Was there any change in determining quantities, cost, or valuations between opening and closing inventory? If “Yes,” attach explanation . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No Additional Information (see instructions). Note: Small FSCs, complete lines 1 through 8f only.

Form 1120-FSC (Rev. 12-2025) Page 3

Schedule B Taxable Income or (Loss) (see instructions) Part I—Net Income Attributable to Nonexempt Foreign Trade Income			eign Trade Income
(a) Using administrative pricing rules (b) Not using administrative pricing rules 1 Sale, exchange, or other disposition of export property. (Enter 50% of military property sales. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . 1 2 Lease or rental of export property for use outside the United States . . . . . . 2 3 Services related and subsidiary to: a Sale, exchange, or other disposition of export property. (Enter 50% of services related to the sale or other disposition of military property. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . . . . . . . . . . . . . 3a b Lease or rental of export property . . . . . . . . . . . . . . . . 3b 4 Engineering or architectural services for construction projects outside the U.S. 4 5 Managerial services for an unrelated FSC or IC-DISC (see instructions) . . . . . 5 6 a Total foreign trading gross receipts.Add lines 1 through 5 . . . . . . . . 6a Small FSCs:Complete lines 6b through 6h. b Small FSC limitation (section 924(b)(2)(B)) . . . . . . 6b $5,000,000 00 c Controlled group member’s share of line 6b . . . . . 6c d Enter 1. (Short tax year: Divide the number of days in the short tax year by the number of days in the full tax year. Enter as a decimal less than 1.00000.) . . . . . . . . . . 6d e Multiply line 6b or line 6c (whichever applies) by line 6d 6e f Total of line 6a, columns (a) and (b) . . . . . . . . 6f Note:See the instructions for line 6f if commission income is included on line 6a. g Enter the smaller of line 6e or line 6f.Note: If line 6f exceeds line 6e, enter the excess on line 7 of Schedule F 6g h Allocate the amount from line 6g to columns (a) and (b) (see instructions) . . . . 6h 7 Cost of goods sold (Schedule A, line 8). (Small FSCs, enter only the part of cost of goods sold from the receipts on line 6h above. See instructions for Schedule A.) . . 7 8 Foreign trade income.Subtract line 7 from line 6a or line 6h (whichever applies) 8 9 a Exemption percentage from Schedule E, line 3d . . . . . . . . . . . . 9a % b Exemption percentage from Schedule E, line 2d . . . . . . . . . . . . 9b % 10 Exempt foreign trade income.Multiply line 8, column (a) by line 9a and line 8, column (b) by line 9b . . . . . . . . . . . . . . . . . . . . 10 11 Nonexempt foreign trade income.Subtract line 10 from line 8 . . . . . . . 11 12 Deductions attributable to nonexempt foreign trade income. Enter amount from Schedule G, line 18 . . . . . . . . . . . . . . . . . . . . 12 13 Net income attributable to nonexempt foreign trade income. Subtract line 12 from line 11 13 14 Net income attributable to nonexempt foreign trade income from Schedule F, line 6 . 14 15 Total net income attributable to nonexempt foreign trade income.Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . . 15	(a) Using administrative pricing rules (b) Not using administrative pricing rules 1 Sale, exchange, or other disposition of export property. (Enter 50% of military property sales. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . 1 2 Lease or rental of export property for use outside the United States . . . . . . 2 3 Services related and subsidiary to: a Sale, exchange, or other disposition of export property. (Enter 50% of services related to the sale or other disposition of military property. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . . . . . . . . . . . . . 3a b Lease or rental of export property . . . . . . . . . . . . . . . . 3b 4 Engineering or architectural services for construction projects outside the U.S. 4 5 Managerial services for an unrelated FSC or IC-DISC (see instructions) . . . . . 5 6 a Total foreign trading gross receipts.Add lines 1 through 5 . . . . . . . . 6a Small FSCs:Complete lines 6b through 6h. b Small FSC limitation (section 924(b)(2)(B)) . . . . . . 6b $5,000,000 00 c Controlled group member’s share of line 6b . . . . . 6c d Enter 1. (Short tax year: Divide the number of days in the short tax year by the number of days in the full tax year. Enter as a decimal less than 1.00000.) . . . . . . . . . . 6d e
Multiply line 6b or line 6c (whichever applies) by line 6d 6e f Total of line 6a, columns (a) and (b) . . . . . . . . 6f Note:See the instructions for line 6f if commission income is included on line 6a. g Enter the smaller of line 6e or line 6f.Note: If line 6f exceeds line 6e, enter the excess on line 7 of Schedule F 6g h Allocate the amount from line 6g to columns (a) and (b) (see instructions) . . . . 6h 7 Cost of goods sold (Schedule A, line 8). (Small FSCs, enter only the part of cost of goods sold from the receipts on line 6h above. See instructions for Schedule A.) . . 7 8 Foreign trade income.Subtract line 7 from line 6a or line 6h (whichever applies) 8 9 a Exemption percentage from Schedule E, line 3d . . . . . . . . . . . . 9a % b Exemption percentage from Schedule E, line 2d . . . . . . . . . . . . 9b % 10 Exempt foreign trade income.Multiply line 8, column (a) by line 9a and line 8, column (b) by line 9b . . . . . . . . . . . . . . . . . . . . 10 11 Nonexempt foreign trade income.Subtract line 10 from line 8 . . . . . . . 11 12 Deductions attributable to nonexempt foreign trade income. Enter amount from Schedule G, line 18 . . . . . . . . . . . . . . . . . . . . 12 13 Net income attributable to nonexempt foreign trade income. Subtract line 12 from line 11 13 14 Net income attributable to nonexempt foreign trade income from Schedule F, line 6 . 14 15 Total net income attributable to nonexempt foreign trade income.Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . . 15	(a) Using administrative pricing rules (b) Not using administrative pricing rules 1 Sale, exchange, or other disposition of export property. (Enter 50% of military property sales. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . 1 2 Lease or rental of export property for use outside the United States . . . . . . 2 3 Services related and subsidiary to: a Sale, exchange, or other disposition of export property. (Enter 50% of services related to the sale or other disposition of military property. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . . . . . . . . . . . . . 3a b Lease or rental of export property . . . . . . . . . . . . . . . . 3b 4 Engineering or architectural services for construction projects outside the U.S. 4 5 Managerial services for an unrelated FSC or IC-DISC (see instructions) . . . . . 5 6 a Total foreign trading gross receipts.Add lines 1 through 5 . . . . . . . . 6a Small FSCs:Complete lines 6b through 6h. b Small FSC limitation (section 924(b)(2)(B)) . . . . . . 6b $5,000,000 00 c Controlled group member’s share of line 6b . . . . . 6c d Enter 1. (Short tax year: Divide the number of days in the short tax year by the number of days in the full tax year. Enter as a decimal less than 1.00000.) . . . . . . . . . . 6d e Multiply line 6b or line 6c (whichever applies) by line 6d 6e f Total of line 6a, columns (a) and (b) . . . . . . . . 6f Note:See the instructions for line 6f if commission income is included on line 6a. g Enter the smaller of line 6e or line 6f.Note: If line 6f exceeds line 6e, enter the excess on line 7 of Schedule F 6g h Allocate the amount from line 6g to columns (a) and (b) (see instructions) . . . . 6h 7 Cost of goods sold (Schedule A, line 8). (Small FSCs, enter only the part of cost of goods sold from the receipts on line 6h above. See instructions for Schedule A.) . . 7 8 Foreign trade income.Subtract line 7 from line 6a or line 6h (whichever applies) 8 9 a Exemption percentage from Schedule E, line 3d . . . . . . . . . . . . 9a % b Exemption percentage from Schedule E, line 2d . . . . . . . . . . . . 9b % 10 Exempt foreign trade income.Multiply line 8, column (a) by line 9a and line 8, column (b) by line 9b . . . . . . . . . . . . . . . . . . . . 10 11 Nonexempt foreign trade income.Subtract line 10 from line 8 . . . . . . . 11 12 Deductions attributable to nonexempt foreign trade income. Enter amount from Schedule G, line 18 . . . . . . . . . . . . . . . . . . . . 12 13 Net income attributable to nonexempt foreign trade income. Subtract line 12 from line 11 13 14

Schedule B Taxable Income or (Loss) (see instructions) Part I—Net Income Attributable to Nonexempt Foreign Trade Income			eign Trade Income
Net income attributable to nonexempt foreign trade income from Schedule F, line 6 . 14 15 Total net income attributable to nonexempt foreign trade income.Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . . 15	(a) Using administrative pricing rules	(a) Using administrative pricing rules	(a) Using administrative pricing rules	(b) Not using administrative pricing rules	(b) Not using administrative pricing rules

Schedule B Taxable Income or (Loss) (see instructions) Part I—Net Income Attributable to Nonexempt Foreign Trade Income			eign Trade Income
(a) Using administrative pricing rules (b) Not using administrative pricing rules 1 Sale, exchange, or other disposition of export property. (Enter 50% of military property sales. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . 1 2 Lease or rental of export property for use outside the United States . . . . . . 2 3 Services related and subsidiary to: a Sale, exchange, or other disposition of export property. (Enter 50% of services related to the sale or other disposition of military property. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . . . . . . . . . . . . . 3a b Lease or rental of export property . . . . . . . . . . . . . . . . 3b 4 Engineering or architectural services for construction projects outside the U.S. 4 5 Managerial services for an unrelated FSC or IC-DISC (see instructions) . . . . . 5 6 a Total foreign trading gross receipts.Add lines 1 through 5 . . . . . . . . 6a Small FSCs:Complete lines 6b through 6h. b Small FSC limitation (section 924(b)(2)(B)) . . . . . . 6b $5,000,000 00 c Controlled group member’s share of line 6b . . . . . 6c d Enter 1. (Short tax year: Divide the number of days in the short tax year by the number of days in the full tax year. Enter as a decimal less than 1.00000.) . . . . . . . . . . 6d e Multiply line 6b or line 6c (whichever applies) by line 6d 6e f Total of line 6a, columns (a) and (b) . . . . . . . . 6f Note:See the instructions for line 6f if commission income is included on line 6a. g Enter the smaller of line 6e or line 6f.Note: If line 6f exceeds line 6e, enter the excess on line 7 of Schedule F 6g h Allocate the amount from line 6g to columns (a) and (b) (see instructions) . . . . 6h 7 Cost of goods sold (Schedule A, line 8). (Small FSCs, enter only the part of cost of goods sold from the receipts on line 6h above. See instructions for Schedule A.) . . 7 8 Foreign trade income.Subtract line 7 from line 6a or line 6h (whichever applies) 8 9 a Exemption percentage from Schedule E, line 3d . . . . . . . . . . . . 9a % b Exemption percentage from Schedule E, line 2d . . . . . . . . . . . . 9b % 10 Exempt foreign trade income.Multiply line 8, column (a) by line 9a and line 8, column (b) by line 9b . . . . . . . . . . . . . . . . . . . . 10 11 Nonexempt foreign trade income.Subtract line 10 from line 8 . . . . . . . 11 12 Deductions attributable to nonexempt foreign trade income. Enter amount from Schedule G, line 18 . . . . . . . . . . . . . . . . . . . . 12 13 Net income attributable to nonexempt foreign trade income. Subtract line 12 from line 11 13 14 Net income attributable to nonexempt foreign trade income from Schedule F, line 6 . 14 15 Total net income attributable to nonexempt foreign trade income.Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . . 15	(a) Using administrative pricing rules (b) Not using administrative pricing rules 1 Sale, exchange, or other disposition of export property. (Enter 50% of military property sales. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . 1 2 Lease or rental of export property for use outside the United States . . . . . . 2 3 Services related and subsidiary to: a Sale, exchange, or other disposition of export property. (Enter 50% of services related to the sale or other disposition of military property. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . . . . . . . . . . . . . 3a b Lease or rental of export property . . . . . . . . . . . . . . . . 3b 4 Engineering or architectural services for construction projects outside the U.S. 4 5 Managerial services for an unrelated FSC or IC-DISC (see instructions) . . . . . 5 6 a Total foreign trading gross receipts.Add lines 1 through 5 . . . . . . . . 6a Small FSCs:Complete lines 6b through 6h. b Small FSC limitation (section 924(b)(2)(B)) . . . . . . 6b $5,000,000 00 c Controlled group member’s share of line 6b . . . . . 6c d Enter 1. (Short tax year: Divide the number of days in the short tax year by the number of days in the full tax year. Enter as a decimal less than 1.00000.) . . . . . . . . . . 6d e
Multiply line 6b or line 6c (whichever applies) by line 6d 6e f Total of line 6a, columns (a) and (b) . . . . . . . . 6f Note:See the instructions for line 6f if commission income is included on line 6a. g Enter the smaller of line 6e or line 6f.Note: If line 6f exceeds line 6e, enter the excess on line 7 of Schedule F 6g h Allocate the amount from line 6g to columns (a) and (b) (see instructions) . . . . 6h 7 Cost of goods sold (Schedule A, line 8). (Small FSCs, enter only the part of cost of goods sold from the receipts on line 6h above. See instructions for Schedule A.) . . 7 8 Foreign trade income.Subtract line 7 from line 6a or line 6h (whichever applies) 8 9 a Exemption percentage from Schedule E, line 3d . . . . . . . . . . . . 9a % b Exemption percentage from Schedule E, line 2d . . . . . . . . . . . . 9b % 10 Exempt foreign trade income.Multiply line 8, column (a) by line 9a and line 8, column (b) by line 9b . . . . . . . . . . . . . . . . . . . . 10 11 Nonexempt foreign trade income.Subtract line 10 from line 8 . . . . . . . 11 12 Deductions attributable to nonexempt foreign trade income. Enter amount from Schedule G, line 18 . . . . . . . . . . . . . . . . . . . . 12 13 Net income attributable to nonexempt foreign trade income. Subtract line 12 from line 11 13 14 Net income attributable to nonexempt foreign trade income from Schedule F, line 6 . 14 15 Total net income attributable to nonexempt foreign trade income.Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . . 15	(a) Using administrative pricing rules (b) Not using administrative pricing rules 1 Sale, exchange, or other disposition of export property. (Enter 50% of military property sales. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . 1 2 Lease or rental of export property for use outside the United States . . . . . . 2 3 Services related and subsidiary to: a Sale, exchange, or other disposition of export property. (Enter 50% of services related to the sale or other disposition of military property. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . . . . . . . . . . . . . 3a b Lease or rental of export property . . . . . . . . . . . . . . . . 3b 4 Engineering or architectural services for construction projects outside the U.S. 4 5 Managerial services for an unrelated FSC or IC-DISC (see instructions) . . . . . 5 6 a Total foreign trading gross receipts.Add lines 1 through 5 . . . . . . . . 6a Small FSCs:Complete lines 6b through 6h. b Small FSC limitation (section 924(b)(2)(B)) . . . . . . 6b $5,000,000 00 c Controlled group member’s share of line 6b . . . . . 6c d Enter 1. (Short tax year: Divide the number of days in the short tax year by the number of days in the full tax year. Enter as a decimal less than 1.00000.) . . . . . . . . . . 6d e Multiply line 6b or line 6c (whichever applies) by line 6d 6e f Total of line 6a, columns (a) and (b) . . . . . . . . 6f Note:See the instructions for line 6f if commission income is included on line 6a. g Enter the smaller of line 6e or line 6f.Note: If line 6f exceeds line 6e, enter the excess on line 7 of Schedule F 6g h Allocate the amount from line 6g to columns (a) and (b) (see instructions) . . . . 6h 7 Cost of goods sold (Schedule A, line 8). (Small FSCs, enter only the part of cost of goods sold from the receipts on line 6h above. See instructions for Schedule A.) . . 7 8 Foreign trade income.Subtract line 7 from line 6a or line 6h (whichever applies) 8 9 a Exemption percentage from Schedule E, line 3d . . . . . . . . . . . . 9a % b Exemption percentage from Schedule E, line 2d . . . . . . . . . . . . 9b % 10 Exempt foreign trade income.Multiply line 8, column (a) by line 9a and line 8, column (b) by line 9b . . . . . . . . . . . . . . . . . . . . 10 11 Nonexempt foreign trade income.Subtract line 10 from line 8 . . . . . . . 11 12 Deductions attributable to nonexempt foreign trade income. Enter amount from Schedule G, line 18 . . . . . . . . . . . . . . . . . . . . 12 13 Net income attributable to nonexempt foreign trade income. Subtract line 12 from line 11 13 14

Schedule B Taxable Income or (Loss) (see instructions) Part I—Net Income Attributable to Nonexempt Foreign Trade Income			eign Trade Income
Net income attributable to nonexempt foreign trade income from Schedule F, line 6 . 14 15 Total net income attributable to nonexempt foreign trade income.Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . . 15	1

Schedule B Taxable Income or (Loss) (see instructions) Part I—Net Income Attributable to Nonexempt Foreign Trade Income			eign Trade Income
(a) Using administrative pricing rules (b) Not using administrative pricing rules 1 Sale, exchange, or other disposition of export property. (Enter 50% of military property sales. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . 1 2 Lease or rental of export property for use outside the United States . . . . . . 2 3 Services related and subsidiary to: a Sale, exchange, or other disposition of export property. (Enter 50% of services related to the sale or other disposition of military property. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . . . . . . . . . . . . . 3a b Lease or rental of export property . . . . . . . . . . . . . . . . 3b 4 Engineering or architectural services for construction projects outside the U.S. 4 5 Managerial services for an unrelated FSC or IC-DISC (see instructions) . . . . . 5 6 a Total foreign trading gross receipts.Add lines 1 through 5 . . . . . . . . 6a Small FSCs:Complete lines 6b through 6h. b Small FSC limitation (section 924(b)(2)(B)) . . . . . . 6b $5,000,000 00 c Controlled group member’s share of line 6b . . . . . 6c d Enter 1. (Short tax year: Divide the number of days in the short tax year by the number of days in the full tax year. Enter as a decimal less than 1.00000.) . . . . . . . . . . 6d e Multiply line 6b or line 6c (whichever applies) by line 6d 6e f Total of line 6a, columns (a) and (b) . . . . . . . . 6f Note:See the instructions for line 6f if commission income is included on line 6a. g Enter the smaller of line 6e or line 6f.Note: If line 6f exceeds line 6e, enter the excess on line 7 of Schedule F 6g h Allocate the amount from line 6g to columns (a) and (b) (see instructions) . . . . 6h 7 Cost of goods sold (Schedule A, line 8). (Small FSCs, enter only the part of cost of goods sold from the receipts on line 6h above. See instructions for Schedule A.) . . 7 8 Foreign trade income.Subtract line 7 from line 6a or line 6h (whichever applies) 8 9 a Exemption percentage from Schedule E, line 3d . . . . . . . . . . . . 9a % b Exemption percentage from Schedule E, line 2d . . . . . . . . . . . . 9b % 10 Exempt foreign trade income.Multiply line 8, column (a) by line 9a and line 8, column (b) by line 9b . . . . . . . . . . . . . . . . . . . . 10 11 Nonexempt foreign trade income.Subtract line 10 from line 8 . . . . . . . 11 12 Deductions attributable to nonexempt foreign trade income. Enter amount from Schedule G, line 18 . . . . . . . . . . . . . . . . . . . . 12 13 Net income attributable to nonexempt foreign trade income. Subtract line 12 from line 11 13 14 Net income attributable to nonexempt foreign trade income from Schedule F, line 6 . 14 15 Total net income attributable to nonexempt foreign trade income.Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . . 15	(a) Using administrative pricing rules (b) Not using administrative pricing rules 1 Sale, exchange, or other disposition of export property. (Enter 50% of military property sales. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . 1 2 Lease or rental of export property for use outside the United States . . . . . . 2 3 Services related and subsidiary to: a Sale, exchange, or other disposition of export property. (Enter 50% of services related to the sale or other disposition of military property. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . . . . . . . . . . . . . 3a b Lease or rental of export property . . . . . . . . . . . . . . . . 3b 4 Engineering or architectural services for construction projects outside the U.S. 4 5 Managerial services for an unrelated FSC or IC-DISC (see instructions) . . . . . 5 6 a Total foreign trading gross receipts.Add lines 1 through 5 . . . . . . . . 6a Small FSCs:Complete lines 6b through 6h. b Small FSC limitation (section 924(b)(2)(B)) . . . . . . 6b $5,000,000 00 c Controlled group member’s share of line 6b . . . . . 6c d Enter 1. (Short tax year: Divide the number of days in the short tax year by the number of days in the full tax year. Enter as a decimal less than 1.00000.) . . . . . . . . . . 6d e
Multiply line 6b or line 6c (whichever applies) by line 6d 6e f Total of line 6a, columns (a) and (b) . . . . . . . . 6f Note:See the instructions for line 6f if commission income is included on line 6a. g Enter the smaller of line 6e or line 6f.Note: If line 6f exceeds line 6e, enter the excess on line 7 of Schedule F 6g h Allocate the amount from line 6g to columns (a) and (b) (see instructions) . . . . 6h 7 Cost of goods sold (Schedule A, line 8). (Small FSCs, enter only the part of cost of goods sold from the receipts on line 6h above. See instructions for Schedule A.) . . 7 8 Foreign trade income.Subtract line 7 from line 6a or line 6h (whichever applies) 8 9 a Exemption percentage from Schedule E, line 3d . . . . . . . . . . . . 9a % b Exemption percentage from Schedule E, line 2d . . . . . . . . . . . . 9b % 10 Exempt foreign trade income.Multiply line 8, column (a) by line 9a and line 8, column (b) by line 9b . . . . . . . . . . . . . . . . . . . . 10 11 Nonexempt foreign trade income.Subtract line 10 from line 8 . . . . . . . 11 12 Deductions attributable to nonexempt foreign trade income. Enter amount from Schedule G, line 18 . . . . . . . . . . . . . . . . . . . . 12 13 Net income attributable to nonexempt foreign trade income. Subtract line 12 from line 11 13 14 Net income attributable to nonexempt foreign trade income from Schedule F, line 6 . 14 15 Total net income attributable to nonexempt foreign trade income.Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . . 15	(a) Using administrative pricing rules (b) Not using administrative pricing rules 1 Sale, exchange, or other disposition of export property. (Enter 50% of military property sales. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . 1 2 Lease or rental of export property for use outside the United States . . . . . . 2 3 Services related and subsidiary to: a Sale, exchange, or other disposition of export property. (Enter 50% of services related to the sale or other disposition of military property. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . . . . . . . . . . . . . 3a b Lease or rental of export property . . . . . . . . . . . . . . . . 3b 4 Engineering or architectural services for construction projects outside the U.S. 4 5 Managerial services for an unrelated FSC or IC-DISC (see instructions) . . . . . 5 6 a Total foreign trading gross receipts.Add lines 1 through 5 . . . . . . . . 6a Small FSCs:Complete lines 6b through 6h. b Small FSC limitation (section 924(b)(2)(B)) . . . . . . 6b $5,000,000 00 c Controlled group member’s share of line 6b . . . . . 6c d Enter 1. (Short tax year: Divide the number of days in the short tax year by the number of days in the full tax year. Enter as a decimal less than 1.00000.) . . . . . . . . . . 6d e Multiply line 6b or line 6c (whichever applies) by line 6d 6e f Total of line 6a, columns (a) and (b) . . . . . . . . 6f Note:See the instructions for line 6f if commission income is included on line 6a. g Enter the smaller of line 6e or line 6f.Note: If line 6f exceeds line 6e, enter the excess on line 7 of Schedule F 6g h Allocate the amount from line 6g to columns (a) and (b) (see instructions) . . . . 6h 7 Cost of goods sold (Schedule A, line 8). (Small FSCs, enter only the part of cost of goods sold from the receipts on line 6h above. See instructions for Schedule A.) . . 7 8 Foreign trade income.Subtract line 7 from line 6a or line 6h (whichever applies) 8 9 a Exemption percentage from Schedule E, line 3d . . . . . . . . . . . . 9a % b Exemption percentage from Schedule E, line 2d . . . . . . . . . . . . 9b % 10 Exempt foreign trade income.Multiply line 8, column (a) by line 9a and line 8, column (b) by line 9b . . . . . . . . . . . . . . . . . . . . 10 11 Nonexempt foreign trade income.Subtract line 10 from line 8 . . . . . . . 11 12 Deductions attributable to nonexempt foreign trade income. Enter amount from Schedule G, line 18 . . . . . . . . . . . . . . . . . . . . 12 13 Net income attributable to nonexempt foreign trade income. Subtract line 12 from line 11 13 14

Schedule B Taxable Income or (Loss) (see instructions) Part I—Net Income Attributable to Nonexempt Foreign Trade Income			eign Trade Income
Net income attributable to nonexempt foreign trade income from Schedule F, line 6 . 14 15 Total net income attributable to nonexempt foreign trade income.Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . . 15	2

Schedule B Taxable Income or (Loss) (see instructions) Part I—Net Income Attributable to Nonexempt Foreign Trade Income			eign Trade Income
(a) Using administrative pricing rules (b) Not using administrative pricing rules 1 Sale, exchange, or other disposition of export property. (Enter 50% of military property sales. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . 1 2 Lease or rental of export property for use outside the United States . . . . . . 2 3 Services related and subsidiary to: a Sale, exchange, or other disposition of export property. (Enter 50% of services related to the sale or other disposition of military property. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . . . . . . . . . . . . . 3a b Lease or rental of export property . . . . . . . . . . . . . . . . 3b 4 Engineering or architectural services for construction projects outside the U.S. 4 5 Managerial services for an unrelated FSC or IC-DISC (see instructions) . . . . . 5 6 a Total foreign trading gross receipts.Add lines 1 through 5 . . . . . . . . 6a Small FSCs:Complete lines 6b through 6h. b Small FSC limitation (section 924(b)(2)(B)) . . . . . . 6b $5,000,000 00 c Controlled group member’s share of line 6b . . . . . 6c d Enter 1. (Short tax year: Divide the number of days in the short tax year by the number of days in the full tax year. Enter as a decimal less than 1.00000.) . . . . . . . . . . 6d e Multiply line 6b or line 6c (whichever applies) by line 6d 6e f Total of line 6a, columns (a) and (b) . . . . . . . . 6f Note:See the instructions for line 6f if commission income is included on line 6a. g Enter the smaller of line 6e or line 6f.Note: If line 6f exceeds line 6e, enter the excess on line 7 of Schedule F 6g h Allocate the amount from line 6g to columns (a) and (b) (see instructions) . . . . 6h 7 Cost of goods sold (Schedule A, line 8). (Small FSCs, enter only the part of cost of goods sold from the receipts on line 6h above. See instructions for Schedule A.) . . 7 8 Foreign trade income.Subtract line 7 from line 6a or line 6h (whichever applies) 8 9 a Exemption percentage from Schedule E, line 3d . . . . . . . . . . . . 9a % b Exemption percentage from Schedule E, line 2d . . . . . . . . . . . . 9b % 10 Exempt foreign trade income.Multiply line 8, column (a) by line 9a and line 8, column (b) by line 9b . . . . . . . . . . . . . . . . . . . . 10 11 Nonexempt foreign trade income.Subtract line 10 from line 8 . . . . . . . 11 12 Deductions attributable to nonexempt foreign trade income. Enter amount from Schedule G, line 18 . . . . . . . . . . . . . . . . . . . . 12 13 Net income attributable to nonexempt foreign trade income. Subtract line 12 from line 11 13 14 Net income attributable to nonexempt foreign trade income from Schedule F, line 6 . 14 15 Total net income attributable to nonexempt foreign trade income.Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . . 15	(a) Using administrative pricing rules (b) Not using administrative pricing rules 1 Sale, exchange, or other disposition of export property. (Enter 50% of military property sales. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . 1 2 Lease or rental of export property for use outside the United States . . . . . . 2 3 Services related and subsidiary to: a Sale, exchange, or other disposition of export property. (Enter 50% of services related to the sale or other disposition of military property. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . . . . . . . . . . . . . 3a b Lease or rental of export property . . . . . . . . . . . . . . . . 3b 4 Engineering or architectural services for construction projects outside the U.S. 4 5 Managerial services for an unrelated FSC or IC-DISC (see instructions) . . . . . 5 6 a Total foreign trading gross receipts.Add lines 1 through 5 . . . . . . . . 6a Small FSCs:Complete lines 6b through 6h. b Small FSC limitation (section 924(b)(2)(B)) . . . . . . 6b $5,000,000 00 c Controlled group member’s share of line 6b . . . . . 6c d Enter 1. (Short tax year: Divide the number of days in the short tax year by the number of days in the full tax year. Enter as a decimal less than 1.00000.) . . . . . . . . . . 6d e
Multiply line 6b or line 6c (whichever applies) by line 6d 6e f Total of line 6a, columns (a) and (b) . . . . . . . . 6f Note:See the instructions for line 6f if commission income is included on line 6a. g Enter the smaller of line 6e or line 6f.Note: If line 6f exceeds line 6e, enter the excess on line 7 of Schedule F 6g h Allocate the amount from line 6g to columns (a) and (b) (see instructions) . . . . 6h 7 Cost of goods sold (Schedule A, line 8). (Small FSCs, enter only the part of cost of goods sold from the receipts on line 6h above. See instructions for Schedule A.) . . 7 8 Foreign trade income.Subtract line 7 from line 6a or line 6h (whichever applies) 8 9 a Exemption percentage from Schedule E, line 3d . . . . . . . . . . . . 9a % b Exemption percentage from Schedule E, line 2d . . . . . . . . . . . . 9b % 10 Exempt foreign trade income.Multiply line 8, column (a) by line 9a and line 8, column (b) by line 9b . . . . . . . . . . . . . . . . . . . . 10 11 Nonexempt foreign trade income.Subtract line 10 from line 8 . . . . . . . 11 12 Deductions attributable to nonexempt foreign trade income. Enter amount from Schedule G, line 18 . . . . . . . . . . . . . . . . . . . . 12 13 Net income attributable to nonexempt foreign trade income. Subtract line 12 from line 11 13 14 Net income attributable to nonexempt foreign trade income from Schedule F, line 6 . 14 15 Total net income attributable to nonexempt foreign trade income.Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . . 15	(a) Using administrative pricing rules (b) Not using administrative pricing rules 1 Sale, exchange, or other disposition of export property. (Enter 50% of military property sales. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . 1 2 Lease or rental of export property for use outside the United States . . . . . . 2 3 Services related and subsidiary to: a Sale, exchange, or other disposition of export property. (Enter 50% of services related to the sale or other disposition of military property. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . . . . . . . . . . . . . 3a b Lease or rental of export property . . . . . . . . . . . . . . . . 3b 4 Engineering or architectural services for construction projects outside the U.S. 4 5 Managerial services for an unrelated FSC or IC-DISC (see instructions) . . . . . 5 6 a Total foreign trading gross receipts.Add lines 1 through 5 . . . . . . . . 6a Small FSCs:Complete lines 6b through 6h. b Small FSC limitation (section 924(b)(2)(B)) . . . . . . 6b $5,000,000 00 c Controlled group member’s share of line 6b . . . . . 6c d Enter 1. (Short tax year: Divide the number of days in the short tax year by the number of days in the full tax year. Enter as a decimal less than 1.00000.) . . . . . . . . . . 6d e Multiply line 6b or line 6c (whichever applies) by line 6d 6e f Total of line 6a, columns (a) and (b) . . . . . . . . 6f Note:See the instructions for line 6f if commission income is included on line 6a. g Enter the smaller of line 6e or line 6f.Note: If line 6f exceeds line 6e, enter the excess on line 7 of Schedule F 6g h Allocate the amount from line 6g to columns (a) and (b) (see instructions) . . . . 6h 7 Cost of goods sold (Schedule A, line 8). (Small FSCs, enter only the part of cost of goods sold from the receipts on line 6h above. See instructions for Schedule A.) . . 7 8 Foreign trade income.Subtract line 7 from line 6a or line 6h (whichever applies) 8 9 a Exemption percentage from Schedule E, line 3d . . . . . . . . . . . . 9a % b Exemption percentage from Schedule E, line 2d . . . . . . . . . . . . 9b % 10 Exempt foreign trade income.Multiply line 8, column (a) by line 9a and line 8, column (b) by line 9b . . . . . . . . . . . . . . . . . . . . 10 11 Nonexempt foreign trade income.Subtract line 10 from line 8 . . . . . . . 11 12 Deductions attributable to nonexempt foreign trade income. Enter amount from Schedule G, line 18 . . . . . . . . . . . . . . . . . . . . 12 13 Net income attributable to nonexempt foreign trade income. Subtract line 12 from line 11 13 14

Schedule B Taxable Income or (Loss) (see instructions) Part I—Net Income Attributable to Nonexempt Foreign Trade Income			eign Trade Income
Net income attributable to nonexempt foreign trade income from Schedule F, line 6 . 14 15 Total net income attributable to nonexempt foreign trade income.Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . . 15	3a

Schedule B Taxable Income or (Loss) (see instructions) Part I—Net Income Attributable to Nonexempt Foreign Trade Income			eign Trade Income
(a) Using administrative pricing rules (b) Not using administrative pricing rules 1 Sale, exchange, or other disposition of export property. (Enter 50% of military property sales. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . 1 2 Lease or rental of export property for use outside the United States . . . . . . 2 3 Services related and subsidiary to: a Sale, exchange, or other disposition of export property. (Enter 50% of services related to the sale or other disposition of military property. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . . . . . . . . . . . . . 3a b Lease or rental of export property . . . . . . . . . . . . . . . . 3b 4 Engineering or architectural services for construction projects outside the U.S. 4 5 Managerial services for an unrelated FSC or IC-DISC (see instructions) . . . . . 5 6 a Total foreign trading gross receipts.Add lines 1 through 5 . . . . . . . . 6a Small FSCs:Complete lines 6b through 6h. b Small FSC limitation (section 924(b)(2)(B)) . . . . . . 6b $5,000,000 00 c Controlled group member’s share of line 6b . . . . . 6c d Enter 1. (Short tax year: Divide the number of days in the short tax year by the number of days in the full tax year. Enter as a decimal less than 1.00000.) . . . . . . . . . . 6d e Multiply line 6b or line 6c (whichever applies) by line 6d 6e f Total of line 6a, columns (a) and (b) . . . . . . . . 6f Note:See the instructions for line 6f if commission income is included on line 6a. g Enter the smaller of line 6e or line 6f.Note: If line 6f exceeds line 6e, enter the excess on line 7 of Schedule F 6g h Allocate the amount from line 6g to columns (a) and (b) (see instructions) . . . . 6h 7 Cost of goods sold (Schedule A, line 8). (Small FSCs, enter only the part of cost of goods sold from the receipts on line 6h above. See instructions for Schedule A.) . . 7 8 Foreign trade income.Subtract line 7 from line 6a or line 6h (whichever applies) 8 9 a Exemption percentage from Schedule E, line 3d . . . . . . . . . . . . 9a % b Exemption percentage from Schedule E, line 2d . . . . . . . . . . . . 9b % 10 Exempt foreign trade income.Multiply line 8, column (a) by line 9a and line 8, column (b) by line 9b . . . . . . . . . . . . . . . . . . . . 10 11 Nonexempt foreign trade income.Subtract line 10 from line 8 . . . . . . . 11 12 Deductions attributable to nonexempt foreign trade income. Enter amount from Schedule G, line 18 . . . . . . . . . . . . . . . . . . . . 12 13 Net income attributable to nonexempt foreign trade income. Subtract line 12 from line 11 13 14 Net income attributable to nonexempt foreign trade income from Schedule F, line 6 . 14 15 Total net income attributable to nonexempt foreign trade income.Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . . 15	(a) Using administrative pricing rules (b) Not using administrative pricing rules 1 Sale, exchange, or other disposition of export property. (Enter 50% of military property sales. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . 1 2 Lease or rental of export property for use outside the United States . . . . . . 2 3 Services related and subsidiary to: a Sale, exchange, or other disposition of export property. (Enter 50% of services related to the sale or other disposition of military property. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . . . . . . . . . . . . . 3a b Lease or rental of export property . . . . . . . . . . . . . . . . 3b 4 Engineering or architectural services for construction projects outside the U.S. 4 5 Managerial services for an unrelated FSC or IC-DISC (see instructions) . . . . . 5 6 a Total foreign trading gross receipts.Add lines 1 through 5 . . . . . . . . 6a Small FSCs:Complete lines 6b through 6h. b Small FSC limitation (section 924(b)(2)(B)) . . . . . . 6b $5,000,000 00 c Controlled group member’s share of line 6b . . . . . 6c d Enter 1. (Short tax year: Divide the number of days in the short tax year by the number of days in the full tax year. Enter as a decimal less than 1.00000.) . . . . . . . . . . 6d e
Multiply line 6b or line 6c (whichever applies) by line 6d 6e f Total of line 6a, columns (a) and (b) . . . . . . . . 6f Note:See the instructions for line 6f if commission income is included on line 6a. g Enter the smaller of line 6e or line 6f.Note: If line 6f exceeds line 6e, enter the excess on line 7 of Schedule F 6g h Allocate the amount from line 6g to columns (a) and (b) (see instructions) . . . . 6h 7 Cost of goods sold (Schedule A, line 8). (Small FSCs, enter only the part of cost of goods sold from the receipts on line 6h above. See instructions for Schedule A.) . . 7 8 Foreign trade income.Subtract line 7 from line 6a or line 6h (whichever applies) 8 9 a Exemption percentage from Schedule E, line 3d . . . . . . . . . . . . 9a % b Exemption percentage from Schedule E, line 2d . . . . . . . . . . . . 9b % 10 Exempt foreign trade income.Multiply line 8, column (a) by line 9a and line 8, column (b) by line 9b . . . . . . . . . . . . . . . . . . . . 10 11 Nonexempt foreign trade income.Subtract line 10 from line 8 . . . . . . . 11 12 Deductions attributable to nonexempt foreign trade income. Enter amount from Schedule G, line 18 . . . . . . . . . . . . . . . . . . . . 12 13 Net income attributable to nonexempt foreign trade income. Subtract line 12 from line 11 13 14 Net income attributable to nonexempt foreign trade income from Schedule F, line 6 . 14 15 Total net income attributable to nonexempt foreign trade income.Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . . 15	(a) Using administrative pricing rules (b) Not using administrative pricing rules 1 Sale, exchange, or other disposition of export property. (Enter 50% of military property sales. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . 1 2 Lease or rental of export property for use outside the United States . . . . . . 2 3 Services related and subsidiary to: a Sale, exchange, or other disposition of export property. (Enter 50% of services related to the sale or other disposition of military property. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . . . . . . . . . . . . . 3a b Lease or rental of export property . . . . . . . . . . . . . . . . 3b 4 Engineering or architectural services for construction projects outside the U.S. 4 5 Managerial services for an unrelated FSC or IC-DISC (see instructions) . . . . . 5 6 a Total foreign trading gross receipts.Add lines 1 through 5 . . . . . . . . 6a Small FSCs:Complete lines 6b through 6h. b Small FSC limitation (section 924(b)(2)(B)) . . . . . . 6b $5,000,000 00 c Controlled group member’s share of line 6b . . . . . 6c d Enter 1. (Short tax year: Divide the number of days in the short tax year by the number of days in the full tax year. Enter as a decimal less than 1.00000.) . . . . . . . . . . 6d e Multiply line 6b or line 6c (whichever applies) by line 6d 6e f Total of line 6a, columns (a) and (b) . . . . . . . . 6f Note:See the instructions for line 6f if commission income is included on line 6a. g Enter the smaller of line 6e or line 6f.Note: If line 6f exceeds line 6e, enter the excess on line 7 of Schedule F 6g h Allocate the amount from line 6g to columns (a) and (b) (see instructions) . . . . 6h 7 Cost of goods sold (Schedule A, line 8). (Small FSCs, enter only the part of cost of goods sold from the receipts on line 6h above. See instructions for Schedule A.) . . 7 8 Foreign trade income.Subtract line 7 from line 6a or line 6h (whichever applies) 8 9 a Exemption percentage from Schedule E, line 3d . . . . . . . . . . . . 9a % b Exemption percentage from Schedule E, line 2d . . . . . . . . . . . . 9b % 10 Exempt foreign trade income.Multiply line 8, column (a) by line 9a and line 8, column (b) by line 9b . . . . . . . . . . . . . . . . . . . . 10 11 Nonexempt foreign trade income.Subtract line 10 from line 8 . . . . . . . 11 12 Deductions attributable to nonexempt foreign trade income. Enter amount from Schedule G, line 18 . . . . . . . . . . . . . . . . . . . . 12 13 Net income attributable to nonexempt foreign trade income. Subtract line 12 from line 11 13 14

Schedule B Taxable Income or (Loss) (see instructions) Part I—Net Income Attributable to Nonexempt Foreign Trade Income			eign Trade Income
Net income attributable to nonexempt foreign trade income from Schedule F, line 6 . 14 15 Total net income attributable to nonexempt foreign trade income.Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . . 15	3b

Schedule B Taxable Income or (Loss) (see instructions) Part I—Net Income Attributable to Nonexempt Foreign Trade Income			eign Trade Income
(a) Using administrative pricing rules (b) Not using administrative pricing rules 1 Sale, exchange, or other disposition of export property. (Enter 50% of military property sales. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . 1 2 Lease or rental of export property for use outside the United States . . . . . . 2 3 Services related and subsidiary to: a Sale, exchange, or other disposition of export property. (Enter 50% of services related to the sale or other disposition of military property. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . . . . . . . . . . . . . 3a b Lease or rental of export property . . . . . . . . . . . . . . . . 3b 4 Engineering or architectural services for construction projects outside the U.S. 4 5 Managerial services for an unrelated FSC or IC-DISC (see instructions) . . . . . 5 6 a Total foreign trading gross receipts.Add lines 1 through 5 . . . . . . . . 6a Small FSCs:Complete lines 6b through 6h. b Small FSC limitation (section 924(b)(2)(B)) . . . . . . 6b $5,000,000 00 c Controlled group member’s share of line 6b . . . . . 6c d Enter 1. (Short tax year: Divide the number of days in the short tax year by the number of days in the full tax year. Enter as a decimal less than 1.00000.) . . . . . . . . . . 6d e Multiply line 6b or line 6c (whichever applies) by line 6d 6e f Total of line 6a, columns (a) and (b) . . . . . . . . 6f Note:See the instructions for line 6f if commission income is included on line 6a. g Enter the smaller of line 6e or line 6f.Note: If line 6f exceeds line 6e, enter the excess on line 7 of Schedule F 6g h Allocate the amount from line 6g to columns (a) and (b) (see instructions) . . . . 6h 7 Cost of goods sold (Schedule A, line 8). (Small FSCs, enter only the part of cost of goods sold from the receipts on line 6h above. See instructions for Schedule A.) . . 7 8 Foreign trade income.Subtract line 7 from line 6a or line 6h (whichever applies) 8 9 a Exemption percentage from Schedule E, line 3d . . . . . . . . . . . . 9a % b Exemption percentage from Schedule E, line 2d . . . . . . . . . . . . 9b % 10 Exempt foreign trade income.Multiply line 8, column (a) by line 9a and line 8, column (b) by line 9b . . . . . . . . . . . . . . . . . . . . 10 11 Nonexempt foreign trade income.Subtract line 10 from line 8 . . . . . . . 11 12 Deductions attributable to nonexempt foreign trade income. Enter amount from Schedule G, line 18 . . . . . . . . . . . . . . . . . . . . 12 13 Net income attributable to nonexempt foreign trade income. Subtract line 12 from line 11 13 14 Net income attributable to nonexempt foreign trade income from Schedule F, line 6 . 14 15 Total net income attributable to nonexempt foreign trade income.Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . . 15	(a) Using administrative pricing rules (b) Not using administrative pricing rules 1 Sale, exchange, or other disposition of export property. (Enter 50% of military property sales. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . 1 2 Lease or rental of export property for use outside the United States . . . . . . 2 3 Services related and subsidiary to: a Sale, exchange, or other disposition of export property. (Enter 50% of services related to the sale or other disposition of military property. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . . . . . . . . . . . . . 3a b Lease or rental of export property . . . . . . . . . . . . . . . . 3b 4 Engineering or architectural services for construction projects outside the U.S. 4 5 Managerial services for an unrelated FSC or IC-DISC (see instructions) . . . . . 5 6 a Total foreign trading gross receipts.Add lines 1 through 5 . . . . . . . . 6a Small FSCs:Complete lines 6b through 6h. b Small FSC limitation (section 924(b)(2)(B)) . . . . . . 6b $5,000,000 00 c Controlled group member’s share of line 6b . . . . . 6c d Enter 1. (Short tax year: Divide the number of days in the short tax year by the number of days in the full tax year. Enter as a decimal less than 1.00000.) . . . . . . . . . . 6d e
Multiply line 6b or line 6c (whichever applies) by line 6d 6e f Total of line 6a, columns (a) and (b) . . . . . . . . 6f Note:See the instructions for line 6f if commission income is included on line 6a. g Enter the smaller of line 6e or line 6f.Note: If line 6f exceeds line 6e, enter the excess on line 7 of Schedule F 6g h Allocate the amount from line 6g to columns (a) and (b) (see instructions) . . . . 6h 7 Cost of goods sold (Schedule A, line 8). (Small FSCs, enter only the part of cost of goods sold from the receipts on line 6h above. See instructions for Schedule A.) . . 7 8 Foreign trade income.Subtract line 7 from line 6a or line 6h (whichever applies) 8 9 a Exemption percentage from Schedule E, line 3d . . . . . . . . . . . . 9a % b Exemption percentage from Schedule E, line 2d . . . . . . . . . . . . 9b % 10 Exempt foreign trade income.Multiply line 8, column (a) by line 9a and line 8, column (b) by line 9b . . . . . . . . . . . . . . . . . . . . 10 11 Nonexempt foreign trade income.Subtract line 10 from line 8 . . . . . . . 11 12 Deductions attributable to nonexempt foreign trade income. Enter amount from Schedule G, line 18 . . . . . . . . . . . . . . . . . . . . 12 13 Net income attributable to nonexempt foreign trade income. Subtract line 12 from line 11 13 14 Net income attributable to nonexempt foreign trade income from Schedule F, line 6 . 14 15 Total net income attributable to nonexempt foreign trade income.Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . . 15	(a) Using administrative pricing rules (b) Not using administrative pricing rules 1 Sale, exchange, or other disposition of export property. (Enter 50% of military property sales. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . 1 2 Lease or rental of export property for use outside the United States . . . . . . 2 3 Services related and subsidiary to: a Sale, exchange, or other disposition of export property. (Enter 50% of services related to the sale or other disposition of military property. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . . . . . . . . . . . . . 3a b Lease or rental of export property . . . . . . . . . . . . . . . . 3b 4 Engineering or architectural services for construction projects outside the U.S. 4 5 Managerial services for an unrelated FSC or IC-DISC (see instructions) . . . . . 5 6 a Total foreign trading gross receipts.Add lines 1 through 5 . . . . . . . . 6a Small FSCs:Complete lines 6b through 6h. b Small FSC limitation (section 924(b)(2)(B)) . . . . . . 6b $5,000,000 00 c Controlled group member’s share of line 6b . . . . . 6c d Enter 1. (Short tax year: Divide the number of days in the short tax year by the number of days in the full tax year. Enter as a decimal less than 1.00000.) . . . . . . . . . . 6d e Multiply line 6b or line 6c (whichever applies) by line 6d 6e f Total of line 6a, columns (a) and (b) . . . . . . . . 6f Note:See the instructions for line 6f if commission income is included on line 6a. g Enter the smaller of line 6e or line 6f.Note: If line 6f exceeds line 6e, enter the excess on line 7 of Schedule F 6g h Allocate the amount from line 6g to columns (a) and (b) (see instructions) . . . . 6h 7 Cost of goods sold (Schedule A, line 8). (Small FSCs, enter only the part of cost of goods sold from the receipts on line 6h above. See instructions for Schedule A.) . . 7 8 Foreign trade income.Subtract line 7 from line 6a or line 6h (whichever applies) 8 9 a Exemption percentage from Schedule E, line 3d . . . . . . . . . . . . 9a % b Exemption percentage from Schedule E, line 2d . . . . . . . . . . . . 9b % 10 Exempt foreign trade income.Multiply line 8, column (a) by line 9a and line 8, column (b) by line 9b . . . . . . . . . . . . . . . . . . . . 10 11 Nonexempt foreign trade income.Subtract line 10 from line 8 . . . . . . . 11 12 Deductions attributable to nonexempt foreign trade income. Enter amount from Schedule G, line 18 . . . . . . . . . . . . . . . . . . . . 12 13 Net income attributable to nonexempt foreign trade income. Subtract line 12 from line 11 13 14

Schedule B Taxable Income or (Loss) (see instructions) Part I—Net Income Attributable to Nonexempt Foreign Trade Income			eign Trade Income
Net income attributable to nonexempt foreign trade income from Schedule F, line 6 . 14 15 Total net income attributable to nonexempt foreign trade income.Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . . 15	4

Schedule B Taxable Income or (Loss) (see instructions) Part I—Net Income Attributable to Nonexempt Foreign Trade Income			eign Trade Income
(a) Using administrative pricing rules (b) Not using administrative pricing rules 1 Sale, exchange, or other disposition of export property. (Enter 50% of military property sales. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . 1 2 Lease or rental of export property for use outside the United States . . . . . . 2 3 Services related and subsidiary to: a Sale, exchange, or other disposition of export property. (Enter 50% of services related to the sale or other disposition of military property. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . . . . . . . . . . . . . 3a b Lease or rental of export property . . . . . . . . . . . . . . . . 3b 4 Engineering or architectural services for construction projects outside the U.S. 4 5 Managerial services for an unrelated FSC or IC-DISC (see instructions) . . . . . 5 6 a Total foreign trading gross receipts.Add lines 1 through 5 . . . . . . . . 6a Small FSCs:Complete lines 6b through 6h. b Small FSC limitation (section 924(b)(2)(B)) . . . . . . 6b $5,000,000 00 c Controlled group member’s share of line 6b . . . . . 6c d Enter 1. (Short tax year: Divide the number of days in the short tax year by the number of days in the full tax year. Enter as a decimal less than 1.00000.) . . . . . . . . . . 6d e Multiply line 6b or line 6c (whichever applies) by line 6d 6e f Total of line 6a, columns (a) and (b) . . . . . . . . 6f Note:See the instructions for line 6f if commission income is included on line 6a. g Enter the smaller of line 6e or line 6f.Note: If line 6f exceeds line 6e, enter the excess on line 7 of Schedule F 6g h Allocate the amount from line 6g to columns (a) and (b) (see instructions) . . . . 6h 7 Cost of goods sold (Schedule A, line 8). (Small FSCs, enter only the part of cost of goods sold from the receipts on line 6h above. See instructions for Schedule A.) . . 7 8 Foreign trade income.Subtract line 7 from line 6a or line 6h (whichever applies) 8 9 a Exemption percentage from Schedule E, line 3d . . . . . . . . . . . . 9a % b Exemption percentage from Schedule E, line 2d . . . . . . . . . . . . 9b % 10 Exempt foreign trade income.Multiply line 8, column (a) by line 9a and line 8, column (b) by line 9b . . . . . . . . . . . . . . . . . . . . 10 11 Nonexempt foreign trade income.Subtract line 10 from line 8 . . . . . . . 11 12 Deductions attributable to nonexempt foreign trade income. Enter amount from Schedule G, line 18 . . . . . . . . . . . . . . . . . . . . 12 13 Net income attributable to nonexempt foreign trade income. Subtract line 12 from line 11 13 14 Net income attributable to nonexempt foreign trade income from Schedule F, line 6 . 14 15 Total net income attributable to nonexempt foreign trade income.Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . . 15	(a) Using administrative pricing rules (b) Not using administrative pricing rules 1 Sale, exchange, or other disposition of export property. (Enter 50% of military property sales. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . 1 2 Lease or rental of export property for use outside the United States . . . . . . 2 3 Services related and subsidiary to: a Sale, exchange, or other disposition of export property. (Enter 50% of services related to the sale or other disposition of military property. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . . . . . . . . . . . . . 3a b Lease or rental of export property . . . . . . . . . . . . . . . . 3b 4 Engineering or architectural services for construction projects outside the U.S. 4 5 Managerial services for an unrelated FSC or IC-DISC (see instructions) . . . . . 5 6 a Total foreign trading gross receipts.Add lines 1 through 5 . . . . . . . . 6a Small FSCs:Complete lines 6b through 6h. b Small FSC limitation (section 924(b)(2)(B)) . . . . . . 6b $5,000,000 00 c Controlled group member’s share of line 6b . . . . . 6c d Enter 1. (Short tax year: Divide the number of days in the short tax year by the number of days in the full tax year. Enter as a decimal less than 1.00000.) . . . . . . . . . . 6d e
Multiply line 6b or line 6c (whichever applies) by line 6d 6e f Total of line 6a, columns (a) and (b) . . . . . . . . 6f Note:See the instructions for line 6f if commission income is included on line 6a. g Enter the smaller of line 6e or line 6f.Note: If line 6f exceeds line 6e, enter the excess on line 7 of Schedule F 6g h Allocate the amount from line 6g to columns (a) and (b) (see instructions) . . . . 6h 7 Cost of goods sold (Schedule A, line 8). (Small FSCs, enter only the part of cost of goods sold from the receipts on line 6h above. See instructions for Schedule A.) . . 7 8 Foreign trade income.Subtract line 7 from line 6a or line 6h (whichever applies) 8 9 a Exemption percentage from Schedule E, line 3d . . . . . . . . . . . . 9a % b Exemption percentage from Schedule E, line 2d . . . . . . . . . . . . 9b % 10 Exempt foreign trade income.Multiply line 8, column (a) by line 9a and line 8, column (b) by line 9b . . . . . . . . . . . . . . . . . . . . 10 11 Nonexempt foreign trade income.Subtract line 10 from line 8 . . . . . . . 11 12 Deductions attributable to nonexempt foreign trade income. Enter amount from Schedule G, line 18 . . . . . . . . . . . . . . . . . . . . 12 13 Net income attributable to nonexempt foreign trade income. Subtract line 12 from line 11 13 14 Net income attributable to nonexempt foreign trade income from Schedule F, line 6 . 14 15 Total net income attributable to nonexempt foreign trade income.Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . . 15	(a) Using administrative pricing rules (b) Not using administrative pricing rules 1 Sale, exchange, or other disposition of export property. (Enter 50% of military property sales. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . 1 2 Lease or rental of export property for use outside the United States . . . . . . 2 3 Services related and subsidiary to: a Sale, exchange, or other disposition of export property. (Enter 50% of services related to the sale or other disposition of military property. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . . . . . . . . . . . . . 3a b Lease or rental of export property . . . . . . . . . . . . . . . . 3b 4 Engineering or architectural services for construction projects outside the U.S. 4 5 Managerial services for an unrelated FSC or IC-DISC (see instructions) . . . . . 5 6 a Total foreign trading gross receipts.Add lines 1 through 5 . . . . . . . . 6a Small FSCs:Complete lines 6b through 6h. b Small FSC limitation (section 924(b)(2)(B)) . . . . . . 6b $5,000,000 00 c Controlled group member’s share of line 6b . . . . . 6c d Enter 1. (Short tax year: Divide the number of days in the short tax year by the number of days in the full tax year. Enter as a decimal less than 1.00000.) . . . . . . . . . . 6d e Multiply line 6b or line 6c (whichever applies) by line 6d 6e f Total of line 6a, columns (a) and (b) . . . . . . . . 6f Note:See the instructions for line 6f if commission income is included on line 6a. g Enter the smaller of line 6e or line 6f.Note: If line 6f exceeds line 6e, enter the excess on line 7 of Schedule F 6g h Allocate the amount from line 6g to columns (a) and (b) (see instructions) . . . . 6h 7 Cost of goods sold (Schedule A, line 8). (Small FSCs, enter only the part of cost of goods sold from the receipts on line 6h above. See instructions for Schedule A.) . . 7 8 Foreign trade income.Subtract line 7 from line 6a or line 6h (whichever applies) 8 9 a Exemption percentage from Schedule E, line 3d . . . . . . . . . . . . 9a % b Exemption percentage from Schedule E, line 2d . . . . . . . . . . . . 9b % 10 Exempt foreign trade income.Multiply line 8, column (a) by line 9a and line 8, column (b) by line 9b . . . . . . . . . . . . . . . . . . . . 10 11 Nonexempt foreign trade income.Subtract line 10 from line 8 . . . . . . . 11 12 Deductions attributable to nonexempt foreign trade income. Enter amount from Schedule G, line 18 . . . . . . . . . . . . . . . . . . . . 12 13 Net income attributable to nonexempt foreign trade income. Subtract line 12 from line 11 13 14

Schedule B Taxable Income or (Loss) (see instructions) Part I—Net Income Attributable to Nonexempt Foreign Trade Income			eign Trade Income
Net income attributable to nonexempt foreign trade income from Schedule F, line 6 . 14 15 Total net income attributable to nonexempt foreign trade income.Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . . 15	5

Schedule B Taxable Income or (Loss) (see instructions) Part I—Net Income Attributable to Nonexempt Foreign Trade Income			eign Trade Income
(a) Using administrative pricing rules (b) Not using administrative pricing rules 1 Sale, exchange, or other disposition of export property. (Enter 50% of military property sales. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . 1 2 Lease or rental of export property for use outside the United States . . . . . . 2 3 Services related and subsidiary to: a Sale, exchange, or other disposition of export property. (Enter 50% of services related to the sale or other disposition of military property. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . . . . . . . . . . . . . 3a b Lease or rental of export property . . . . . . . . . . . . . . . . 3b 4 Engineering or architectural services for construction projects outside the U.S. 4 5 Managerial services for an unrelated FSC or IC-DISC (see instructions) . . . . . 5 6 a Total foreign trading gross receipts.Add lines 1 through 5 . . . . . . . . 6a Small FSCs:Complete lines 6b through 6h. b Small FSC limitation (section 924(b)(2)(B)) . . . . . . 6b $5,000,000 00 c Controlled group member’s share of line 6b . . . . . 6c d Enter 1. (Short tax year: Divide the number of days in the short tax year by the number of days in the full tax year. Enter as a decimal less than 1.00000.) . . . . . . . . . . 6d e Multiply line 6b or line 6c (whichever applies) by line 6d 6e f Total of line 6a, columns (a) and (b) . . . . . . . . 6f Note:See the instructions for line 6f if commission income is included on line 6a. g Enter the smaller of line 6e or line 6f.Note: If line 6f exceeds line 6e, enter the excess on line 7 of Schedule F 6g h Allocate the amount from line 6g to columns (a) and (b) (see instructions) . . . . 6h 7 Cost of goods sold (Schedule A, line 8). (Small FSCs, enter only the part of cost of goods sold from the receipts on line 6h above. See instructions for Schedule A.) . . 7 8 Foreign trade income.Subtract line 7 from line 6a or line 6h (whichever applies) 8 9 a Exemption percentage from Schedule E, line 3d . . . . . . . . . . . . 9a % b Exemption percentage from Schedule E, line 2d . . . . . . . . . . . . 9b % 10 Exempt foreign trade income.Multiply line 8, column (a) by line 9a and line 8, column (b) by line 9b . . . . . . . . . . . . . . . . . . . . 10 11 Nonexempt foreign trade income.Subtract line 10 from line 8 . . . . . . . 11 12 Deductions attributable to nonexempt foreign trade income. Enter amount from Schedule G, line 18 . . . . . . . . . . . . . . . . . . . . 12 13 Net income attributable to nonexempt foreign trade income. Subtract line 12 from line 11 13 14 Net income attributable to nonexempt foreign trade income from Schedule F, line 6 . 14 15 Total net income attributable to nonexempt foreign trade income.Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . . 15	(a) Using administrative pricing rules (b) Not using administrative pricing rules 1 Sale, exchange, or other disposition of export property. (Enter 50% of military property sales. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . 1 2 Lease or rental of export property for use outside the United States . . . . . . 2 3 Services related and subsidiary to: a Sale, exchange, or other disposition of export property. (Enter 50% of services related to the sale or other disposition of military property. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . . . . . . . . . . . . . 3a b Lease or rental of export property . . . . . . . . . . . . . . . . 3b 4 Engineering or architectural services for construction projects outside the U.S. 4 5 Managerial services for an unrelated FSC or IC-DISC (see instructions) . . . . . 5 6 a Total foreign trading gross receipts.Add lines 1 through 5 . . . . . . . . 6a Small FSCs:Complete lines 6b through 6h. b Small FSC limitation (section 924(b)(2)(B)) . . . . . . 6b $5,000,000 00 c Controlled group member’s share of line 6b . . . . . 6c d Enter 1. (Short tax year: Divide the number of days in the short tax year by the number of days in the full tax year. Enter as a decimal less than 1.00000.) . . . . . . . . . . 6d e
Multiply line 6b or line 6c (whichever applies) by line 6d 6e f Total of line 6a, columns (a) and (b) . . . . . . . . 6f Note:See the instructions for line 6f if commission income is included on line 6a. g Enter the smaller of line 6e or line 6f.Note: If line 6f exceeds line 6e, enter the excess on line 7 of Schedule F 6g h Allocate the amount from line 6g to columns (a) and (b) (see instructions) . . . . 6h 7 Cost of goods sold (Schedule A, line 8). (Small FSCs, enter only the part of cost of goods sold from the receipts on line 6h above. See instructions for Schedule A.) . . 7 8 Foreign trade income.Subtract line 7 from line 6a or line 6h (whichever applies) 8 9 a Exemption percentage from Schedule E, line 3d . . . . . . . . . . . . 9a % b Exemption percentage from Schedule E, line 2d . . . . . . . . . . . . 9b % 10 Exempt foreign trade income.Multiply line 8, column (a) by line 9a and line 8, column (b) by line 9b . . . . . . . . . . . . . . . . . . . . 10 11 Nonexempt foreign trade income.Subtract line 10 from line 8 . . . . . . . 11 12 Deductions attributable to nonexempt foreign trade income. Enter amount from Schedule G, line 18 . . . . . . . . . . . . . . . . . . . . 12 13 Net income attributable to nonexempt foreign trade income. Subtract line 12 from line 11 13 14 Net income attributable to nonexempt foreign trade income from Schedule F, line 6 . 14 15 Total net income attributable to nonexempt foreign trade income.Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . . 15	(a) Using administrative pricing rules (b) Not using administrative pricing rules 1 Sale, exchange, or other disposition of export property. (Enter 50% of military property sales. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . 1 2 Lease or rental of export property for use outside the United States . . . . . . 2 3 Services related and subsidiary to: a Sale, exchange, or other disposition of export property. (Enter 50% of services related to the sale or other disposition of military property. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . . . . . . . . . . . . . 3a b Lease or rental of export property . . . . . . . . . . . . . . . . 3b 4 Engineering or architectural services for construction projects outside the U.S. 4 5 Managerial services for an unrelated FSC or IC-DISC (see instructions) . . . . . 5 6 a Total foreign trading gross receipts.Add lines 1 through 5 . . . . . . . . 6a Small FSCs:Complete lines 6b through 6h. b Small FSC limitation (section 924(b)(2)(B)) . . . . . . 6b $5,000,000 00 c Controlled group member’s share of line 6b . . . . . 6c d Enter 1. (Short tax year: Divide the number of days in the short tax year by the number of days in the full tax year. Enter as a decimal less than 1.00000.) . . . . . . . . . . 6d e Multiply line 6b or line 6c (whichever applies) by line 6d 6e f Total of line 6a, columns (a) and (b) . . . . . . . . 6f Note:See the instructions for line 6f if commission income is included on line 6a. g Enter the smaller of line 6e or line 6f.Note: If line 6f exceeds line 6e, enter the excess on line 7 of Schedule F 6g h Allocate the amount from line 6g to columns (a) and (b) (see instructions) . . . . 6h 7 Cost of goods sold (Schedule A, line 8). (Small FSCs, enter only the part of cost of goods sold from the receipts on line 6h above. See instructions for Schedule A.) . . 7 8 Foreign trade income.Subtract line 7 from line 6a or line 6h (whichever applies) 8 9 a Exemption percentage from Schedule E, line 3d . . . . . . . . . . . . 9a % b Exemption percentage from Schedule E, line 2d . . . . . . . . . . . . 9b % 10 Exempt foreign trade income.Multiply line 8, column (a) by line 9a and line 8, column (b) by line 9b . . . . . . . . . . . . . . . . . . . . 10 11 Nonexempt foreign trade income.Subtract line 10 from line 8 . . . . . . . 11 12 Deductions attributable to nonexempt foreign trade income. Enter amount from Schedule G, line 18 . . . . . . . . . . . . . . . . . . . . 12 13 Net income attributable to nonexempt foreign trade income. Subtract line 12 from line 11 13 14

Schedule B Taxable Income or (Loss) (see instructions) Part I—Net Income Attributable to Nonexempt Foreign Trade Income			eign Trade Income
Net income attributable to nonexempt foreign trade income from Schedule F, line 6 . 14 15 Total net income attributable to nonexempt foreign trade income.Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . . 15	6a

Schedule B Taxable Income or (Loss) (see instructions) Part I—Net Income Attributable to Nonexempt Foreign Trade Income			eign Trade Income
(a) Using administrative pricing rules (b) Not using administrative pricing rules 1 Sale, exchange, or other disposition of export property. (Enter 50% of military property sales. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . 1 2 Lease or rental of export property for use outside the United States . . . . . . 2 3 Services related and subsidiary to: a Sale, exchange, or other disposition of export property. (Enter 50% of services related to the sale or other disposition of military property. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . . . . . . . . . . . . . 3a b Lease or rental of export property . . . . . . . . . . . . . . . . 3b 4 Engineering or architectural services for construction projects outside the U.S. 4 5 Managerial services for an unrelated FSC or IC-DISC (see instructions) . . . . . 5 6 a Total foreign trading gross receipts.Add lines 1 through 5 . . . . . . . . 6a Small FSCs:Complete lines 6b through 6h. b Small FSC limitation (section 924(b)(2)(B)) . . . . . . 6b $5,000,000 00 c Controlled group member’s share of line 6b . . . . . 6c d Enter 1. (Short tax year: Divide the number of days in the short tax year by the number of days in the full tax year. Enter as a decimal less than 1.00000.) . . . . . . . . . . 6d e Multiply line 6b or line 6c (whichever applies) by line 6d 6e f Total of line 6a, columns (a) and (b) . . . . . . . . 6f Note:See the instructions for line 6f if commission income is included on line 6a. g Enter the smaller of line 6e or line 6f.Note: If line 6f exceeds line 6e, enter the excess on line 7 of Schedule F 6g h Allocate the amount from line 6g to columns (a) and (b) (see instructions) . . . . 6h 7 Cost of goods sold (Schedule A, line 8). (Small FSCs, enter only the part of cost of goods sold from the receipts on line 6h above. See instructions for Schedule A.) . . 7 8 Foreign trade income.Subtract line 7 from line 6a or line 6h (whichever applies) 8 9 a Exemption percentage from Schedule E, line 3d . . . . . . . . . . . . 9a % b Exemption percentage from Schedule E, line 2d . . . . . . . . . . . . 9b % 10 Exempt foreign trade income.Multiply line 8, column (a) by line 9a and line 8, column (b) by line 9b . . . . . . . . . . . . . . . . . . . . 10 11 Nonexempt foreign trade income.Subtract line 10 from line 8 . . . . . . . 11 12 Deductions attributable to nonexempt foreign trade income. Enter amount from Schedule G, line 18 . . . . . . . . . . . . . . . . . . . . 12 13 Net income attributable to nonexempt foreign trade income. Subtract line 12 from line 11 13 14 Net income attributable to nonexempt foreign trade income from Schedule F, line 6 . 14 15 Total net income attributable to nonexempt foreign trade income.Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . . 15	(a) Using administrative pricing rules (b) Not using administrative pricing rules 1 Sale, exchange, or other disposition of export property. (Enter 50% of military property sales. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . 1 2 Lease or rental of export property for use outside the United States . . . . . . 2 3 Services related and subsidiary to: a Sale, exchange, or other disposition of export property. (Enter 50% of services related to the sale or other disposition of military property. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . . . . . . . . . . . . . 3a b Lease or rental of export property . . . . . . . . . . . . . . . . 3b 4 Engineering or architectural services for construction projects outside the U.S. 4 5 Managerial services for an unrelated FSC or IC-DISC (see instructions) . . . . . 5 6 a Total foreign trading gross receipts.Add lines 1 through 5 . . . . . . . . 6a Small FSCs:Complete lines 6b through 6h. b Small FSC limitation (section 924(b)(2)(B)) . . . . . . 6b $5,000,000 00 c Controlled group member’s share of line 6b . . . . . 6c d Enter 1. (Short tax year: Divide the number of days in the short tax year by the number of days in the full tax year. Enter as a decimal less than 1.00000.) . . . . . . . . . . 6d e
Multiply line 6b or line 6c (whichever applies) by line 6d 6e f Total of line 6a, columns (a) and (b) . . . . . . . . 6f Note:See the instructions for line 6f if commission income is included on line 6a. g Enter the smaller of line 6e or line 6f.Note: If line 6f exceeds line 6e, enter the excess on line 7 of Schedule F 6g h Allocate the amount from line 6g to columns (a) and (b) (see instructions) . . . . 6h 7 Cost of goods sold (Schedule A, line 8). (Small FSCs, enter only the part of cost of goods sold from the receipts on line 6h above. See instructions for Schedule A.) . . 7 8 Foreign trade income.Subtract line 7 from line 6a or line 6h (whichever applies) 8 9 a Exemption percentage from Schedule E, line 3d . . . . . . . . . . . . 9a % b Exemption percentage from Schedule E, line 2d . . . . . . . . . . . . 9b % 10 Exempt foreign trade income.Multiply line 8, column (a) by line 9a and line 8, column (b) by line 9b . . . . . . . . . . . . . . . . . . . . 10 11 Nonexempt foreign trade income.Subtract line 10 from line 8 . . . . . . . 11 12 Deductions attributable to nonexempt foreign trade income. Enter amount from Schedule G, line 18 . . . . . . . . . . . . . . . . . . . . 12 13 Net income attributable to nonexempt foreign trade income. Subtract line 12 from line 11 13 14 Net income attributable to nonexempt foreign trade income from Schedule F, line 6 . 14 15 Total net income attributable to nonexempt foreign trade income.Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . . 15	(a) Using administrative pricing rules (b) Not using administrative pricing rules 1 Sale, exchange, or other disposition of export property. (Enter 50% of military property sales. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . 1 2 Lease or rental of export property for use outside the United States . . . . . . 2 3 Services related and subsidiary to: a Sale, exchange, or other disposition of export property. (Enter 50% of services related to the sale or other disposition of military property. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . . . . . . . . . . . . . 3a b Lease or rental of export property . . . . . . . . . . . . . . . . 3b 4 Engineering or architectural services for construction projects outside the U.S. 4 5 Managerial services for an unrelated FSC or IC-DISC (see instructions) . . . . . 5 6 a Total foreign trading gross receipts.Add lines 1 through 5 . . . . . . . . 6a Small FSCs:Complete lines 6b through 6h. b Small FSC limitation (section 924(b)(2)(B)) . . . . . . 6b $5,000,000 00 c Controlled group member’s share of line 6b . . . . . 6c d Enter 1. (Short tax year: Divide the number of days in the short tax year by the number of days in the full tax year. Enter as a decimal less than 1.00000.) . . . . . . . . . . 6d e Multiply line 6b or line 6c (whichever applies) by line 6d 6e f Total of line 6a, columns (a) and (b) . . . . . . . . 6f Note:See the instructions for line 6f if commission income is included on line 6a. g Enter the smaller of line 6e or line 6f.Note: If line 6f exceeds line 6e, enter the excess on line 7 of Schedule F 6g h Allocate the amount from line 6g to columns (a) and (b) (see instructions) . . . . 6h 7 Cost of goods sold (Schedule A, line 8). (Small FSCs, enter only the part of cost of goods sold from the receipts on line 6h above. See instructions for Schedule A.) . . 7 8 Foreign trade income.Subtract line 7 from line 6a or line 6h (whichever applies) 8 9 a Exemption percentage from Schedule E, line 3d . . . . . . . . . . . . 9a % b Exemption percentage from Schedule E, line 2d . . . . . . . . . . . . 9b % 10 Exempt foreign trade income.Multiply line 8, column (a) by line 9a and line 8, column (b) by line 9b . . . . . . . . . . . . . . . . . . . . 10 11 Nonexempt foreign trade income.Subtract line 10 from line 8 . . . . . . . 11 12 Deductions attributable to nonexempt foreign trade income. Enter amount from Schedule G, line 18 . . . . . . . . . . . . . . . . . . . . 12 13 Net income attributable to nonexempt foreign trade income. Subtract line 12 from line 11 13 14

Schedule B Taxable Income or (Loss) (see instructions) Part I—Net Income Attributable to Nonexempt Foreign Trade Income			eign Trade Income
Net income attributable to nonexempt foreign trade income from Schedule F, line 6 . 14 15 Total net income attributable to nonexempt foreign trade income.Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . . 15	00

Schedule B Taxable Income or (Loss) (see instructions) Part I—Net Income Attributable to Nonexempt Foreign Trade Income		eign Trade Income
(a) Using administrative pricing rules (b) Not using administrative pricing rules 1 Sale, exchange, or other disposition of export property. (Enter 50% of military property sales. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . 1 2 Lease or rental of export property for use outside the United States . . . . . . 2 3 Services related and subsidiary to: a Sale, exchange, or other disposition of export property. (Enter 50% of services related to the sale or other disposition of military property. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . . . . . . . . . . . . . 3a b Lease or rental of export property . . . . . . . . . . . . . . . . 3b 4 Engineering or architectural services for construction projects outside the U.S. 4 5 Managerial services for an unrelated FSC or IC-DISC (see instructions) . . . . . 5 6 a Total foreign trading gross receipts.Add lines 1 through 5 . . . . . . . . 6a Small FSCs:Complete lines 6b through 6h. b Small FSC limitation (section 924(b)(2)(B)) . . . . . . 6b $5,000,000 00 c Controlled group member’s share of line 6b . . . . . 6c d Enter 1. (Short tax year: Divide the number of days in the short tax year by the number of days in the full tax year. Enter as a decimal less than 1.00000.) . . . . . . . . . . 6d e Multiply line 6b or line 6c (whichever applies) by line 6d 6e f Total of line 6a, columns (a) and (b) . . . . . . . . 6f Note:See the instructions for line 6f if commission income is included on line 6a. g Enter the smaller of line 6e or line 6f.Note: If line 6f exceeds line 6e, enter the excess on line 7 of Schedule F 6g h Allocate the amount from line 6g to columns (a) and (b) (see instructions) . . . . 6h 7 Cost of goods sold (Schedule A, line 8). (Small FSCs, enter only the part of cost of goods sold from the receipts on line 6h above. See instructions for Schedule A.) . . 7 8 Foreign trade income.Subtract line 7 from line 6a or line 6h (whichever applies) 8 9 a Exemption percentage from Schedule E, line 3d . . . . . . . . . . . . 9a % b Exemption percentage from Schedule E, line 2d . . . . . . . . . . . . 9b % 10 Exempt foreign trade income.Multiply line 8, column (a) by line 9a and line 8, column (b) by line 9b . . . . . . . . . . . . . . . . . . . . 10 11 Nonexempt foreign trade income.Subtract line 10 from line 8 . . . . . . . 11 12 Deductions attributable to nonexempt foreign trade income. Enter amount from Schedule G, line 18 . . . . . . . . . . . . . . . . . . . . 12 13 Net income attributable to nonexempt foreign trade income. Subtract line 12 from line 11 13 14 Net income attributable to nonexempt foreign trade income from Schedule F, line 6 . 14 15 Total net income attributable to nonexempt foreign trade income.Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . . 15	6c
(a) Using administrative pricing rules (b) Not using administrative pricing rules 1 Sale, exchange, or other disposition of export property. (Enter 50% of military property sales. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . 1 2 Lease or rental of export property for use outside the United States . . . . . . 2 3 Services related and subsidiary to: a Sale, exchange, or other disposition of export property. (Enter 50% of services related to the sale or other disposition of military property. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . . . . . . . . . . . . . 3a b Lease or rental of export property . . . . . . . . . . . . . . . . 3b 4 Engineering or architectural services for construction projects outside the U.S. 4 5 Managerial services for an unrelated FSC or IC-DISC (see instructions) . . . . . 5 6 a Total foreign trading gross receipts.Add lines 1 through 5 . . . . . . . . 6a Small FSCs:Complete lines 6b through 6h. b Small FSC limitation (section 924(b)(2)(B)) . . . . . . 6b $5,000,000 00 c Controlled group member’s share of line 6b . . . . . 6c d Enter 1. (Short tax year: Divide the number of days in the short tax year by the number of days in the full tax year. Enter as a decimal less than 1.00000.) . . . . . . . . . . 6d e Multiply line 6b or line 6c (whichever applies) by line 6d 6e f Total of line 6a, columns (a) and (b) . . . . . . . . 6f Note:See the instructions for line 6f if commission income is included on line 6a. g Enter the smaller of line 6e or line 6f.Note: If line 6f exceeds line 6e, enter the excess on line 7 of Schedule F 6g h Allocate the amount from line 6g to columns (a) and (b) (see instructions) . . . . 6h 7 Cost of goods sold (Schedule A, line 8). (Small FSCs, enter only the part of cost of goods sold from the receipts on line 6h above. See instructions for Schedule A.) . . 7 8 Foreign trade income.Subtract line 7 from line 6a or line 6h (whichever applies) 8 9 a Exemption percentage from Schedule E, line 3d . . . . . . . . . . . . 9a % b Exemption percentage from Schedule E, line 2d . . . . . . . . . . . . 9b % 10 Exempt foreign trade income.Multiply line 8, column (a) by line 9a and line 8, column (b) by line 9b . . . . . . . . . . . . . . . . . . . . 10 11 Nonexempt foreign trade income.Subtract line 10 from line 8 . . . . . . . 11 12 Deductions attributable to nonexempt foreign trade income. Enter amount from Schedule G, line 18 . . . . . . . . . . . . . . . . . . . . 12 13 Net income attributable to nonexempt foreign trade income. Subtract line 12 from line 11 13 14 Net income attributable to nonexempt foreign trade income from Schedule F, line 6 . 14 15 Total net income attributable to nonexempt foreign trade income.Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . . 15	6d
(a) Using administrative pricing rules (b) Not using administrative pricing rules 1 Sale, exchange, or other disposition of export property. (Enter 50% of military property sales. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . 1 2 Lease or rental of export property for use outside the United States . . . . . . 2 3 Services related and subsidiary to: a Sale, exchange, or other disposition of export property. (Enter 50% of services related to the sale or other disposition of military property. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . . . . . . . . . . . . . 3a b Lease or rental of export property . . . . . . . . . . . . . . . . 3b 4 Engineering or architectural services for construction projects outside the U.S. 4 5 Managerial services for an unrelated FSC or IC-DISC (see instructions) . . . . . 5 6 a Total foreign trading gross receipts.Add lines 1 through 5 . . . . . . . . 6a Small FSCs:Complete lines 6b through 6h. b Small FSC limitation (section 924(b)(2)(B)) . . . . . . 6b $5,000,000 00 c Controlled group member’s share of line 6b . . . . . 6c d Enter 1. (Short tax year: Divide the number of days in the short tax year by the number of days in the full tax year. Enter as a decimal less than 1.00000.) . . . . . . . . . . 6d e Multiply line 6b or line 6c (whichever applies) by line 6d 6e f Total of line 6a, columns (a) and (b) . . . . . . . . 6f Note:See the instructions for line 6f if commission income is included on line 6a. g Enter the smaller of line 6e or line 6f.Note: If line 6f exceeds line 6e, enter the excess on line 7 of Schedule F 6g h Allocate the amount from line 6g to columns (a) and (b) (see instructions) . . . . 6h 7 Cost of goods sold (Schedule A, line 8). (Small FSCs, enter only the part of cost of goods sold from the receipts on line 6h above. See instructions for Schedule A.) . . 7 8 Foreign trade income.Subtract line 7 from line 6a or line 6h (whichever applies) 8 9 a Exemption percentage from Schedule E, line 3d . . . . . . . . . . . . 9a % b Exemption percentage from Schedule E, line 2d . . . . . . . . . . . . 9b % 10 Exempt foreign trade income.Multiply line 8, column (a) by line 9a and line 8, column (b) by line 9b . . . . . . . . . . . . . . . . . . . . 10 11 Nonexempt foreign trade income.Subtract line 10 from line 8 . . . . . . . 11 12 Deductions attributable to nonexempt foreign trade income. Enter amount from Schedule G, line 18 . . . . . . . . . . . . . . . . . . . . 12 13 Net income attributable to nonexempt foreign trade income. Subtract line 12 from line 11 13 14 Net income attributable to nonexempt foreign trade income from Schedule F, line 6 . 14 15 Total net income attributable to nonexempt foreign trade income.Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . . 15	6e
(a) Using administrative pricing rules (b) Not using administrative pricing rules 1 Sale, exchange, or other disposition of export property. (Enter 50% of military property sales. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . 1 2 Lease or rental of export property for use outside the United States . . . . . . 2 3 Services related and subsidiary to: a Sale, exchange, or other disposition of export property. (Enter 50% of services related to the sale or other disposition of military property. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . . . . . . . . . . . . . 3a b Lease or rental of export property . . . . . . . . . . . . . . . . 3b 4 Engineering or architectural services for construction projects outside the U.S. 4 5 Managerial services for an unrelated FSC or IC-DISC (see instructions) . . . . . 5 6 a Total foreign trading gross receipts.Add lines 1 through 5 . . . . . . . . 6a Small FSCs:Complete lines 6b through 6h. b Small FSC limitation (section 924(b)(2)(B)) . . . . . . 6b $5,000,000 00 c Controlled group member’s share of line 6b . . . . . 6c d Enter 1. (Short tax year: Divide the number of days in the short tax year by the number of days in the full tax year. Enter as a decimal less than 1.00000.) . . . . . . . . . . 6d e Multiply line 6b or line 6c (whichever applies) by line 6d 6e f Total of line 6a, columns (a) and (b) . . . . . . . . 6f Note:See the instructions for line 6f if commission income is included on line 6a. g Enter the smaller of line 6e or line 6f.Note: If line 6f exceeds line 6e, enter the excess on line 7 of Schedule F 6g h Allocate the amount from line 6g to columns (a) and (b) (see instructions) . . . . 6h 7 Cost of goods sold (Schedule A, line 8). (Small FSCs, enter only the part of cost of goods sold from the receipts on line 6h above. See instructions for Schedule A.) . . 7 8 Foreign trade income.Subtract line 7 from line 6a or line 6h (whichever applies) 8 9 a Exemption percentage from Schedule E, line 3d . . . . . . . . . . . . 9a % b Exemption percentage from Schedule E, line 2d . . . . . . . . . . . . 9b % 10 Exempt foreign trade income.Multiply line 8, column (a) by line 9a and line 8, column (b) by line 9b . . . . . . . . . . . . . . . . . . . . 10 11 Nonexempt foreign trade income.Subtract line 10 from line 8 . . . . . . . 11 12 Deductions attributable to nonexempt foreign trade income. Enter amount from Schedule G, line 18 . . . . . . . . . . . . . . . . . . . . 12 13 Net income attributable to nonexempt foreign trade income. Subtract line 12 from line 11 13 14 Net income attributable to nonexempt foreign trade income from Schedule F, line 6 . 14 15 Total net income attributable to nonexempt foreign trade income.Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . . 15	6f
(a) Using administrative pricing rules (b) Not using administrative pricing rules 1 Sale, exchange, or other disposition of export property. (Enter 50% of military property sales. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . 1 2 Lease or rental of export property for use outside the United States . . . . . . 2 3 Services related and subsidiary to: a Sale, exchange, or other disposition of export property. (Enter 50% of services related to the sale or other disposition of military property. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . . . . . . . . . . . . . 3a b Lease or rental of export property . . . . . . . . . . . . . . . . 3b 4 Engineering or architectural services for construction projects outside the U.S. 4 5 Managerial services for an unrelated FSC or IC-DISC (see instructions) . . . . . 5 6 a Total foreign trading gross receipts.Add lines 1 through 5 . . . . . . . . 6a Small FSCs:Complete lines 6b through 6h. b Small FSC limitation (section 924(b)(2)(B)) . . . . . . 6b $5,000,000 00 c Controlled group member’s share of line 6b . . . . . 6c d Enter 1. (Short tax year: Divide the number of days in the short tax year by the number of days in the full tax year. Enter as a decimal less than 1.00000.) . . . . . . . . . . 6d e Multiply line 6b or line 6c (whichever applies) by line 6d 6e f Total of line 6a, columns (a) and (b) . . . . . . . . 6f Note:See the instructions for line 6f if commission income is included on line 6a. g Enter the smaller of line 6e or line 6f.Note: If line 6f exceeds line 6e, enter the excess on line 7 of Schedule F 6g h Allocate the amount from line 6g to columns (a) and (b) (see instructions) . . . . 6h 7 Cost of goods sold (Schedule A, line 8). (Small FSCs, enter only the part of cost of goods sold from the receipts on line 6h above. See instructions for Schedule A.) . . 7 8 Foreign trade income.Subtract line 7 from line 6a or line 6h (whichever applies) 8 9 a Exemption percentage from Schedule E, line 3d . . . . . . . . . . . . 9a % b Exemption percentage from Schedule E, line 2d . . . . . . . . . . . . 9b % 10 Exempt foreign trade income.Multiply line 8, column (a) by line 9a and line 8, column (b) by line 9b . . . . . . . . . . . . . . . . . . . . 10 11 Nonexempt foreign trade income.Subtract line 10 from line 8 . . . . . . . 11 12 Deductions attributable to nonexempt foreign trade income. Enter amount from Schedule G, line 18 . . . . . . . . . . . . . . . . . . . . 12 13 Net income attributable to nonexempt foreign trade income. Subtract line 12 from line 11 13 14 Net income attributable to nonexempt foreign trade income from Schedule F, line 6 . 14 15 Total net income attributable to nonexempt foreign trade income.Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . . 15	6g
(a) Using administrative pricing rules (b) Not using administrative pricing rules 1 Sale, exchange, or other disposition of export property. (Enter 50% of military property sales. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . 1 2 Lease or rental of export property for use outside the United States . . . . . . 2 3 Services related and subsidiary to: a Sale, exchange, or other disposition of export property. (Enter 50% of services related to the sale or other disposition of military property. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . . . . . . . . . . . . . 3a b Lease or rental of export property . . . . . . . . . . . . . . . . 3b 4 Engineering or architectural services for construction projects outside the U.S. 4 5 Managerial services for an unrelated FSC or IC-DISC (see instructions) . . . . . 5 6 a Total foreign trading gross receipts.Add lines 1 through 5 . . . . . . . . 6a Small FSCs:Complete lines 6b through 6h. b Small FSC limitation (section 924(b)(2)(B)) . . . . . . 6b $5,000,000 00 c Controlled group member’s share of line 6b . . . . . 6c d Enter 1. (Short tax year: Divide the number of days in the short tax year by the number of days in the full tax year. Enter as a decimal less than 1.00000.) . . . . . . . . . . 6d e Multiply line 6b or line 6c (whichever applies) by line 6d 6e f Total of line 6a, columns (a) and (b) . . . . . . . . 6f Note:See the instructions for line 6f if commission income is included on line 6a. g Enter the smaller of line 6e or line 6f.Note: If line 6f exceeds line 6e, enter the excess on line 7 of Schedule F 6g h Allocate the amount from line 6g to columns (a) and (b) (see instructions) . . . . 6h 7 Cost of goods sold (Schedule A, line 8). (Small FSCs, enter only the part of cost of goods sold from the receipts on line 6h above. See instructions for Schedule A.) . . 7 8 Foreign trade income.Subtract line 7 from line 6a or line 6h (whichever applies) 8 9 a Exemption percentage from Schedule E, line 3d . . . . . . . . . . . . 9a % b Exemption percentage from Schedule E, line 2d . . . . . . . . . . . . 9b % 10 Exempt foreign trade income.Multiply line 8, column (a) by line 9a and line 8, column (b) by line 9b . . . . . . . . . . . . . . . . . . . . 10 11 Nonexempt foreign trade income.Subtract line 10 from line 8 . . . . . . . 11 12 Deductions attributable to nonexempt foreign trade income. Enter amount from Schedule G, line 18 . . . . . . . . . . . . . . . . . . . . 12 13 Net income attributable to nonexempt foreign trade income. Subtract line 12 from line 11 13 14 Net income attributable to nonexempt foreign trade income from Schedule F, line 6 . 14 15 Total net income attributable to nonexempt foreign trade income.Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . . 15	6g	6h	6h	6h	6h	6h
(a) Using administrative pricing rules (b) Not using administrative pricing rules 1 Sale, exchange, or other disposition of export property. (Enter 50% of military property sales. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . 1 2 Lease or rental of export property for use outside the United States . . . . . . 2 3 Services related and subsidiary to: a Sale, exchange, or other disposition of export property. (Enter 50% of services related to the sale or other disposition of military property. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . . . . . . . . . . . . . 3a b Lease or rental of export property . . . . . . . . . . . . . . . . 3b 4 Engineering or architectural services for construction projects outside the U.S. 4 5 Managerial services for an unrelated FSC or IC-DISC (see instructions) . . . . . 5 6 a Total foreign trading gross receipts.Add lines 1 through 5 . . . . . . . . 6a Small FSCs:Complete lines 6b through 6h. b Small FSC limitation (section 924(b)(2)(B)) . . . . . . 6b $5,000,000 00 c Controlled group member’s share of line 6b . . . . . 6c d Enter 1. (Short tax year: Divide the number of days in the short tax year by the number of days in the full tax year. Enter as a decimal less than 1.00000.) . . . . . . . . . . 6d e Multiply line 6b or line 6c (whichever applies) by line 6d 6e f Total of line 6a, columns (a) and (b) . . . . . . . . 6f Note:See the instructions for line 6f if commission income is included on line 6a. g Enter the smaller of line 6e or line 6f.Note: If line 6f exceeds line 6e, enter the excess on line 7 of Schedule F 6g h Allocate the amount from line 6g to columns (a) and (b) (see instructions) . . . . 6h 7 Cost of goods sold (Schedule A, line 8). (Small FSCs, enter only the part of cost of goods sold from the receipts on line 6h above. See instructions for Schedule A.) . . 7 8 Foreign trade income.Subtract line 7 from line 6a or line 6h (whichever applies) 8 9 a Exemption percentage from Schedule E, line 3d . . . . . . . . . . . . 9a % b Exemption percentage from Schedule E, line 2d . . . . . . . . . . . . 9b % 10 Exempt foreign trade income.Multiply line 8, column (a) by line 9a and line 8, column (b) by line 9b . . . . . . . . . . . . . . . . . . . . 10 11 Nonexempt foreign trade income.Subtract line 10 from line 8 . . . . . . . 11 12 Deductions attributable to nonexempt foreign trade income. Enter amount from Schedule G, line 18 . . . . . . . . . . . . . . . . . . . . 12 13 Net income attributable to nonexempt foreign trade income. Subtract line 12 from line 11 13 14 Net income attributable to nonexempt foreign trade income from Schedule F, line 6 . 14 15 Total net income attributable to nonexempt foreign trade income.Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . . 15	6g	7
(a) Using administrative pricing rules (b) Not using administrative pricing rules 1 Sale, exchange, or other disposition of export property. (Enter 50% of military property sales. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . 1 2 Lease or rental of export property for use outside the United States . . . . . . 2 3 Services related and subsidiary to: a Sale, exchange, or other disposition of export property. (Enter 50% of services related to the sale or other disposition of military property. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . . . . . . . . . . . . . 3a b Lease or rental of export property . . . . . . . . . . . . . . . . 3b 4 Engineering or architectural services for construction projects outside the U.S. 4 5 Managerial services for an unrelated FSC or IC-DISC (see instructions) . . . . . 5 6 a Total foreign trading gross receipts.Add lines 1 through 5 . . . . . . . . 6a Small FSCs:Complete lines 6b through 6h. b Small FSC limitation (section 924(b)(2)(B)) . . . . . . 6b $5,000,000 00 c Controlled group member’s share of line 6b . . . . . 6c d Enter 1. (Short tax year: Divide the number of days in the short tax year by the number of days in the full tax year. Enter as a decimal less than 1.00000.) . . . . . . . . . . 6d e Multiply line 6b or line 6c (whichever applies) by line 6d 6e f Total of line 6a, columns (a) and (b) . . . . . . . . 6f Note:See the instructions for line 6f if commission income is included on line 6a. g Enter the smaller of line 6e or line 6f.Note: If line 6f exceeds line 6e, enter the excess on line 7 of Schedule F 6g h Allocate the amount from line 6g to columns (a) and (b) (see instructions) . . . . 6h 7 Cost of goods sold (Schedule A, line 8). (Small FSCs, enter only the part of cost of goods sold from the receipts on line 6h above. See instructions for Schedule A.) . . 7 8 Foreign trade income.Subtract line 7 from line 6a or line 6h (whichever applies) 8 9 a Exemption percentage from Schedule E, line 3d . . . . . . . . . . . . 9a % b Exemption percentage from Schedule E, line 2d . . . . . . . . . . . . 9b % 10 Exempt foreign trade income.Multiply line 8, column (a) by line 9a and line 8, column (b) by line 9b . . . . . . . . . . . . . . . . . . . . 10 11 Nonexempt foreign trade income.Subtract line 10 from line 8 . . . . . . . 11 12 Deductions attributable to nonexempt foreign trade income. Enter amount from Schedule G, line 18 . . . . . . . . . . . . . . . . . . . . 12 13 Net income attributable to nonexempt foreign trade income. Subtract line 12 from line 11 13 14 Net income attributable to nonexempt foreign trade income from Schedule F, line 6 . 14 15 Total net income attributable to nonexempt foreign trade income.Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . . 15	6g	8
(a) Using administrative pricing rules (b) Not using administrative pricing rules 1 Sale, exchange, or other disposition of export property. (Enter 50% of military property sales. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . 1 2 Lease or rental of export property for use outside the United States . . . . . . 2 3 Services related and subsidiary to: a Sale, exchange, or other disposition of export property. (Enter 50% of services related to the sale or other disposition of military property. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . . . . . . . . . . . . . 3a b Lease or rental of export property . . . . . . . . . . . . . . . . 3b 4 Engineering or architectural services for construction projects outside the U.S. 4 5 Managerial services for an unrelated FSC or IC-DISC (see instructions) . . . . . 5 6 a Total foreign trading gross receipts.Add lines 1 through 5 . . . . . . . . 6a Small FSCs:Complete lines 6b through 6h. b Small FSC limitation (section 924(b)(2)(B)) . . . . . . 6b $5,000,000 00 c Controlled group member’s share of line 6b . . . . . 6c d Enter 1. (Short tax year: Divide the number of days in the short tax year by the number of days in the full tax year. Enter as a decimal less than 1.00000.) . . . . . . . . . . 6d e Multiply line 6b or line 6c (whichever applies) by line 6d 6e f Total of line 6a, columns (a) and (b) . . . . . . . . 6f Note:See the instructions for line 6f if commission income is included on line 6a. g Enter the smaller of line 6e or line 6f.Note: If line 6f exceeds line 6e, enter the excess on line 7 of Schedule F 6g h Allocate the amount from line 6g to columns (a) and (b) (see instructions) . . . . 6h 7 Cost of goods sold (Schedule A, line 8). (Small FSCs, enter only the part of cost of goods sold from the receipts on line 6h above. See instructions for Schedule A.) . . 7 8 Foreign trade income.Subtract line 7 from line 6a or line 6h (whichever applies) 8 9 a Exemption percentage from Schedule E, line 3d . . . . . . . . . . . . 9a % b Exemption percentage from Schedule E, line 2d . . . . . . . . . . . . 9b % 10 Exempt foreign trade income.Multiply line 8, column (a) by line 9a and line 8, column (b) by line 9b . . . . . . . . . . . . . . . . . . . . 10 11 Nonexempt foreign trade income.Subtract line 10 from line 8 . . . . . . . 11 12 Deductions attributable to nonexempt foreign trade income. Enter amount from Schedule G, line 18 . . . . . . . . . . . . . . . . . . . . 12 13 Net income attributable to nonexempt foreign trade income. Subtract line 12 from line 11 13 14 Net income attributable to nonexempt foreign trade income from Schedule F, line 6 . 14 15 Total net income attributable to nonexempt foreign trade income.Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . . 15	6g	9a	%	%
(a) Using administrative pricing rules (b) Not using administrative pricing rules 1 Sale, exchange, or other disposition of export property. (Enter 50% of military property sales. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . 1 2 Lease or rental of export property for use outside the United States . . . . . . 2 3 Services related and subsidiary to: a Sale, exchange, or other disposition of export property. (Enter 50% of services related to the sale or other disposition of military property. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . . . . . . . . . . . . . 3a b Lease or rental of export property . . . . . . . . . . . . . . . . 3b 4 Engineering or architectural services for construction projects outside the U.S. 4 5 Managerial services for an unrelated FSC or IC-DISC (see instructions) . . . . . 5 6 a Total foreign trading gross receipts.Add lines 1 through 5 . . . . . . . . 6a Small FSCs:Complete lines 6b through 6h. b Small FSC limitation (section 924(b)(2)(B)) . . . . . . 6b $5,000,000 00 c Controlled group member’s share of line 6b . . . . . 6c d Enter 1. (Short tax year: Divide the number of days in the short tax year by the number of days in the full tax year. Enter as a decimal less than 1.00000.) . . . . . . . . . . 6d e Multiply line 6b or line 6c (whichever applies) by line 6d 6e f Total of line 6a, columns (a) and (b) . . . . . . . . 6f Note:See the instructions for line 6f if commission income is included on line 6a. g Enter the smaller of line 6e or line 6f.Note: If line 6f exceeds line 6e, enter the excess on line 7 of Schedule F 6g h Allocate the amount from line 6g to columns (a) and (b) (see instructions) . . . . 6h 7 Cost of goods sold (Schedule A, line 8). (Small FSCs, enter only the part of cost of goods sold from the receipts on line 6h above. See instructions for Schedule A.) . . 7 8 Foreign trade income.Subtract line 7 from line 6a or line 6h (whichever applies) 8 9 a Exemption percentage from Schedule E, line 3d . . . . . . . . . . . . 9a % b Exemption percentage from Schedule E, line 2d . . . . . . . . . . . . 9b % 10 Exempt foreign trade income.Multiply line 8, column (a) by line 9a and line 8, column (b) by line 9b . . . . . . . . . . . . . . . . . . . . 10 11 Nonexempt foreign trade income.Subtract line 10 from line 8 . . . . . . . 11 12 Deductions attributable to nonexempt foreign trade income. Enter amount from Schedule G, line 18 . . . . . . . . . . . . . . . . . . . . 12 13 Net income attributable to nonexempt foreign trade income. Subtract line 12 from line 11 13 14 Net income attributable to nonexempt foreign trade income from Schedule F, line 6 . 14 15 Total net income attributable to nonexempt foreign trade income.Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . . 15	6g	9b			%	%
(a) Using administrative pricing rules (b) Not using administrative pricing rules 1 Sale, exchange, or other disposition of export property. (Enter 50% of military property sales. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . 1 2 Lease or rental of export property for use outside the United States . . . . . . 2 3 Services related and subsidiary to: a Sale, exchange, or other disposition of export property. (Enter 50% of services related to the sale or other disposition of military property. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . . . . . . . . . . . . . 3a b Lease or rental of export property . . . . . . . . . . . . . . . . 3b 4 Engineering or architectural services for construction projects outside the U.S. 4 5 Managerial services for an unrelated FSC or IC-DISC (see instructions) . . . . . 5 6 a Total foreign trading gross receipts.Add lines 1 through 5 . . . . . . . . 6a Small FSCs:Complete lines 6b through 6h. b Small FSC limitation (section 924(b)(2)(B)) . . . . . . 6b $5,000,000 00 c Controlled group member’s share of line 6b . . . . . 6c d Enter 1. (Short tax year: Divide the number of days in the short tax year by the number of days in the full tax year. Enter as a decimal less than 1.00000.) . . . . . . . . . . 6d e Multiply line 6b or line 6c (whichever applies) by line 6d 6e f Total of line 6a, columns (a) and (b) . . . . . . . . 6f Note:See the instructions for line 6f if commission income is included on line 6a. g Enter the smaller of line 6e or line 6f.Note: If line 6f exceeds line 6e, enter the excess on line 7 of Schedule F 6g h Allocate the amount from line 6g to columns (a) and (b) (see instructions) . . . . 6h 7 Cost of goods sold (Schedule A, line 8). (Small FSCs, enter only the part of cost of goods sold from the receipts on line 6h above. See instructions for Schedule A.) . . 7 8 Foreign trade income.Subtract line 7 from line 6a or line 6h (whichever applies) 8 9 a Exemption percentage from Schedule E, line 3d . . . . . . . . . . . . 9a % b Exemption percentage from Schedule E, line 2d . . . . . . . . . . . . 9b % 10 Exempt foreign trade income.Multiply line 8, column (a) by line 9a and line 8, column (b) by line 9b . . . . . . . . . . . . . . . . . . . . 10 11 Nonexempt foreign trade income.Subtract line 10 from line 8 . . . . . . . 11 12 Deductions attributable to nonexempt foreign trade income. Enter amount from Schedule G, line 18 . . . . . . . . . . . . . . . . . . . . 12 13 Net income attributable to nonexempt foreign trade income. Subtract line 12 from line 11 13 14 Net income attributable to nonexempt foreign trade income from Schedule F, line 6 . 14 15 Total net income attributable to nonexempt foreign trade income.Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . . 15	6g	10
(a) Using administrative pricing rules (b) Not using administrative pricing rules 1 Sale, exchange, or other disposition of export property. (Enter 50% of military property sales. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . 1 2 Lease or rental of export property for use outside the United States . . . . . . 2 3 Services related and subsidiary to: a Sale, exchange, or other disposition of export property. (Enter 50% of services related to the sale or other disposition of military property. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . . . . . . . . . . . . . 3a b Lease or rental of export property . . . . . . . . . . . . . . . . 3b 4 Engineering or architectural services for construction projects outside the U.S. 4 5 Managerial services for an unrelated FSC or IC-DISC (see instructions) . . . . . 5 6 a Total foreign trading gross receipts.Add lines 1 through 5 . . . . . . . . 6a Small FSCs:Complete lines 6b through 6h. b Small FSC limitation (section 924(b)(2)(B)) . . . . . . 6b $5,000,000 00 c Controlled group member’s share of line 6b . . . . . 6c d Enter 1. (Short tax year: Divide the number of days in the short tax year by the number of days in the full tax year. Enter as a decimal less than 1.00000.) . . . . . . . . . . 6d e Multiply line 6b or line 6c (whichever applies) by line 6d 6e f Total of line 6a, columns (a) and (b) . . . . . . . . 6f Note:See the instructions for line 6f if commission income is included on line 6a. g Enter the smaller of line 6e or line 6f.Note: If line 6f exceeds line 6e, enter the excess on line 7 of Schedule F 6g h Allocate the amount from line 6g to columns (a) and (b) (see instructions) . . . . 6h 7 Cost of goods sold (Schedule A, line 8). (Small FSCs, enter only the part of cost of goods sold from the receipts on line 6h above. See instructions for Schedule A.) . . 7 8 Foreign trade income.Subtract line 7 from line 6a or line 6h (whichever applies) 8 9 a Exemption percentage from Schedule E, line 3d . . . . . . . . . . . . 9a % b Exemption percentage from Schedule E, line 2d . . . . . . . . . . . . 9b % 10 Exempt foreign trade income.Multiply line 8, column (a) by line 9a and line 8, column (b) by line 9b . . . . . . . . . . . . . . . . . . . . 10 11 Nonexempt foreign trade income.Subtract line 10 from line 8 . . . . . . . 11 12 Deductions attributable to nonexempt foreign trade income. Enter amount from Schedule G, line 18 . . . . . . . . . . . . . . . . . . . . 12 13 Net income attributable to nonexempt foreign trade income. Subtract line 12 from line 11 13 14 Net income attributable to nonexempt foreign trade income from Schedule F, line 6 . 14 15 Total net income attributable to nonexempt foreign trade income.Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . . 15	6g	11
(a) Using administrative pricing rules (b) Not using administrative pricing rules 1 Sale, exchange, or other disposition of export property. (Enter 50% of military property sales. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . 1 2 Lease or rental of export property for use outside the United States . . . . . . 2 3 Services related and subsidiary to: a Sale, exchange, or other disposition of export property. (Enter 50% of services related to the sale or other disposition of military property. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . . . . . . . . . . . . . 3a b Lease or rental of export property . . . . . . . . . . . . . . . . 3b 4 Engineering or architectural services for construction projects outside the U.S. 4 5 Managerial services for an unrelated FSC or IC-DISC (see instructions) . . . . . 5 6 a Total foreign trading gross receipts.Add lines 1 through 5 . . . . . . . . 6a Small FSCs:Complete lines 6b through 6h. b Small FSC limitation (section 924(b)(2)(B)) . . . . . . 6b $5,000,000 00 c Controlled group member’s share of line 6b . . . . . 6c d Enter 1. (Short tax year: Divide the number of days in the short tax year by the number of days in the full tax year. Enter as a decimal less than 1.00000.) . . . . . . . . . . 6d e Multiply line 6b or line 6c (whichever applies) by line 6d 6e f Total of line 6a, columns (a) and (b) . . . . . . . . 6f Note:See the instructions for line 6f if commission income is included on line 6a. g Enter the smaller of line 6e or line 6f.Note: If line 6f exceeds line 6e, enter the excess on line 7 of Schedule F 6g h Allocate the amount from line 6g to columns (a) and (b) (see instructions) . . . . 6h 7 Cost of goods sold (Schedule A, line 8). (Small FSCs, enter only the part of cost of goods sold from the receipts on line 6h above. See instructions for Schedule A.) . . 7 8 Foreign trade income.Subtract line 7 from line 6a or line 6h (whichever applies) 8 9 a Exemption percentage from Schedule E, line 3d . . . . . . . . . . . . 9a % b Exemption percentage from Schedule E, line 2d . . . . . . . . . . . . 9b % 10 Exempt foreign trade income.Multiply line 8, column (a) by line 9a and line 8, column (b) by line 9b . . . . . . . . . . . . . . . . . . . . 10 11 Nonexempt foreign trade income.Subtract line 10 from line 8 . . . . . . . 11 12 Deductions attributable to nonexempt foreign trade income. Enter amount from Schedule G, line 18 . . . . . . . . . . . . . . . . . . . . 12 13 Net income attributable to nonexempt foreign trade income. Subtract line 12 from line 11 13 14 Net income attributable to nonexempt foreign trade income from Schedule F, line 6 . 14 15 Total net income attributable to nonexempt foreign trade income.Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . . 15	6g	12
(a) Using administrative pricing rules (b) Not using administrative pricing rules 1 Sale, exchange, or other disposition of export property. (Enter 50% of military property sales. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . 1 2 Lease or rental of export property for use outside the United States . . . . . . 2 3 Services related and subsidiary to: a Sale, exchange, or other disposition of export property. (Enter 50% of services related to the sale or other disposition of military property. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . . . . . . . . . . . . . 3a b Lease or rental of export property . . . . . . . . . . . . . . . . 3b 4 Engineering or architectural services for construction projects outside the U.S. 4 5 Managerial services for an unrelated FSC or IC-DISC (see instructions) . . . . . 5 6 a Total foreign trading gross receipts.Add lines 1 through 5 . . . . . . . . 6a Small FSCs:Complete lines 6b through 6h. b Small FSC limitation (section 924(b)(2)(B)) . . . . . . 6b $5,000,000 00 c Controlled group member’s share of line 6b . . . . . 6c d Enter 1. (Short tax year: Divide the number of days in the short tax year by the number of days in the full tax year. Enter as a decimal less than 1.00000.) . . . . . . . . . . 6d e Multiply line 6b or line 6c (whichever applies) by line 6d 6e f Total of line 6a, columns (a) and (b) . . . . . . . . 6f Note:See the instructions for line 6f if commission income is included on line 6a. g Enter the smaller of line 6e or line 6f.Note: If line 6f exceeds line 6e, enter the excess on line 7 of Schedule F 6g h Allocate the amount from line 6g to columns (a) and (b) (see instructions) . . . . 6h 7 Cost of goods sold (Schedule A, line 8). (Small FSCs, enter only the part of cost of goods sold from the receipts on line 6h above. See instructions for Schedule A.) . . 7 8 Foreign trade income.Subtract line 7 from line 6a or line 6h (whichever applies) 8 9 a Exemption percentage from Schedule E, line 3d . . . . . . . . . . . . 9a % b Exemption percentage from Schedule E, line 2d . . . . . . . . . . . . 9b % 10 Exempt foreign trade income.Multiply line 8, column (a) by line 9a and line 8, column (b) by line 9b . . . . . . . . . . . . . . . . . . . . 10 11 Nonexempt foreign trade income.Subtract line 10 from line 8 . . . . . . . 11 12 Deductions attributable to nonexempt foreign trade income. Enter amount from Schedule G, line 18 . . . . . . . . . . . . . . . . . . . . 12 13 Net income attributable to nonexempt foreign trade income. Subtract line 12 from line 11 13 14 Net income attributable to nonexempt foreign trade income from Schedule F, line 6 . 14 15 Total net income attributable to nonexempt foreign trade income.Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . . 15	6g	13
(a) Using administrative pricing rules (b) Not using administrative pricing rules 1 Sale, exchange, or other disposition of export property. (Enter 50% of military property sales. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . 1 2 Lease or rental of export property for use outside the United States . . . . . . 2 3 Services related and subsidiary to: a Sale, exchange, or other disposition of export property. (Enter 50% of services related to the sale or other disposition of military property. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . . . . . . . . . . . . . 3a b Lease or rental of export property . . . . . . . . . . . . . . . . 3b 4 Engineering or architectural services for construction projects outside the U.S. 4 5 Managerial services for an unrelated FSC or IC-DISC (see instructions) . . . . . 5 6 a Total foreign trading gross receipts.Add lines 1 through 5 . . . . . . . . 6a Small FSCs:Complete lines 6b through 6h. b Small FSC limitation (section 924(b)(2)(B)) . . . . . . 6b $5,000,000 00 c Controlled group member’s share of line 6b . . . . . 6c d Enter 1. (Short tax year: Divide the number of days in the short tax year by the number of days in the full tax year. Enter as a decimal less than 1.00000.) . . . . . . . . . . 6d e Multiply line 6b or line 6c (whichever applies) by line 6d 6e f Total of line 6a, columns (a) and (b) . . . . . . . . 6f Note:See the instructions for line 6f if commission income is included on line 6a. g Enter the smaller of line 6e or line 6f.Note: If line 6f exceeds line 6e, enter the excess on line 7 of Schedule F 6g h Allocate the amount from line 6g to columns (a) and (b) (see instructions) . . . . 6h 7 Cost of goods sold (Schedule A, line 8). (Small FSCs, enter only the part of cost of goods sold from the receipts on line 6h above. See instructions for Schedule A.) . . 7 8 Foreign trade income.Subtract line 7 from line 6a or line 6h (whichever applies) 8 9 a Exemption percentage from Schedule E, line 3d . . . . . . . . . . . . 9a % b Exemption percentage from Schedule E, line 2d . . . . . . . . . . . . 9b % 10 Exempt foreign trade income.Multiply line 8, column (a) by line 9a and line 8, column (b) by line 9b . . . . . . . . . . . . . . . . . . . . 10 11 Nonexempt foreign trade income.Subtract line 10 from line 8 . . . . . . . 11 12 Deductions attributable to nonexempt foreign trade income. Enter amount from Schedule G, line 18 . . . . . . . . . . . . . . . . . . . . 12 13 Net income attributable to nonexempt foreign trade income. Subtract line 12 from line 11 13 14 Net income attributable to nonexempt foreign trade income from Schedule F, line 6 . 14 15 Total net income attributable to nonexempt foreign trade income.Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . . 15	6g	14
(a) Using administrative pricing rules (b) Not using administrative pricing rules 1 Sale, exchange, or other disposition of export property. (Enter 50% of military property sales. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . 1 2 Lease or rental of export property for use outside the United States . . . . . . 2 3 Services related and subsidiary to: a Sale, exchange, or other disposition of export property. (Enter 50% of services related to the sale or other disposition of military property. Include the other 50% on Schedule F, line 1.) . . . . . . . . . . . . . . . . . . . . . . . 3a b Lease or rental of export property . . . . . . . . . . . . . . . . 3b 4 Engineering or architectural services for construction projects outside the U.S. 4 5 Managerial services for an unrelated FSC or IC-DISC (see instructions) . . . . . 5 6 a Total foreign trading gross receipts.Add lines 1 through 5 . . . . . . . . 6a Small FSCs:Complete lines 6b through 6h. b Small FSC limitation (section 924(b)(2)(B)) . . . . . . 6b $5,000,000 00 c Controlled group member’s share of line 6b . . . . . 6c d Enter 1. (Short tax year: Divide the number of days in the short tax year by the number of days in the full tax year. Enter as a decimal less than 1.00000.) . . . . . . . . . . 6d e Multiply line 6b or line 6c (whichever applies) by line 6d 6e f Total of line 6a, columns (a) and (b) . . . . . . . . 6f Note:See the instructions for line 6f if commission income is included on line 6a. g Enter the smaller of line 6e or line 6f.Note: If line 6f exceeds line 6e, enter the excess on line 7 of Schedule F 6g h Allocate the amount from line 6g to columns (a) and (b) (see instructions) . . . . 6h 7 Cost of goods sold (Schedule A, line 8). (Small FSCs, enter only the part of cost of goods sold from the receipts on line 6h above. See instructions for Schedule A.) . . 7 8 Foreign trade income.Subtract line 7 from line 6a or line 6h (whichever applies) 8 9 a Exemption percentage from Schedule E, line 3d . . . . . . . . . . . . 9a % b Exemption percentage from Schedule E, line 2d . . . . . . . . . . . . 9b % 10 Exempt foreign trade income.Multiply line 8, column (a) by line 9a and line 8, column (b) by line 9b . . . . . . . . . . . . . . . . . . . . 10 11 Nonexempt foreign trade income.Subtract line 10 from line 8 . . . . . . . 11 12 Deductions attributable to nonexempt foreign trade income. Enter amount from Schedule G, line 18 . . . . . . . . . . . . . . . . . . . . 12 13 Net income attributable to nonexempt foreign trade income. Subtract line 12 from line 11 13 14 Net income attributable to nonexempt foreign trade income from Schedule F, line 6 . 14 15 Total net income attributable to nonexempt foreign trade income.Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . . 15	6g	15

Form 1120-FSC (Rev. 12-2025) Page 4 Schedule E Exemption Percentages Used in Figuring Exempt Foreign Trade Income (see instructions) Note: If all shareholders of the FSC are C corporations, enter .30000 on line 2d and .65217 on line 3d and skip all other lines. If all shareholders of the FSC are other than C corporations, enter .32000 on line 2d and .69565 on line 3d and skip all other lines.

1 Percentage (round to at least five decimal places) of voting stock owned by shareholders that are C corporations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 Exemption percentage for foreign trade income determined by not using the administrative pricing rules: a Difference between section 923(a)(2) and section 291(a)(4)(A) percentage . . . . . . . . . . . 2a .02000

b Section 923(a)(2) percentage . . . . . . . . . . . . . . . . . . . . . . . . 2b .32000

c Multiply line 1 by line 2a . . . . . . . . . . . . . . . . . . . . . . . . . . 2c

d Exemption percentage. Subtract line 2c from line 2b. Enter here and on Schedule B, line 9b, and on

Schedule G, line 16b . . . . . . . . . . . . . . . . . . . . . . . . . . 2d 3 Exemption percentage for foreign trade income determined using administrative pricing rules:

a Difference between section 923(a)(3) fraction and section 291(a)(4)(B) fraction (16/23–15/23 = 1/23) shown as a

decimal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3a .04348

b Section 923(a)(3) fraction (16/23) shown as a decimal . . . . . . . . . . . . . . . . . 3b .69565

c Multiply line 1 by line 3a . . . . . . . . . . . . . . . . . . . . . . . . . . 3c

d Exemption percentage. Subtract line 3c from line 3b. Enter here and on Schedule B, line 9a, and on Schedule

G, line 16a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3d Schedule F Net Income From Nonexempt Foreign Trade Income and Taxable Nonforeign Trade Income (see instructions)

Part I—Net Income From Nonexempt Foreign Trade Income

(a) Using administrative

(b) Not using administrative

1 Enter 50% of total receipts from the sale, exchange, or other disposition of military pricing rules pricing rules property and related services . . . . . . . . . . . . . . . . . 1

2 International boycott income . . . . . . . . . . . . . . . . . 2 3 Illegal bribes and other payments . . . . . . . . . . . . . . . . 3 4 Total. Add lines 1, 2, and 3 . . . . . . . . . . . . . . . . . . 4

5 Cost of goods sold and other costs related to above income (attach schedule) . . . 5

6 Net income from nonexempt foreign trade income. Subtract line 5 from line 4.