Form 1120-F (Schedule V) — List of Vessels or Aircraft, Operators, and Owners

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f1120fv.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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SCHEDULE V (Form 1120-F) (Rev. December 2022)

Department of the Treasury Internal Revenue Service

Attach to Form 1120-F.

Go to www.irs.gov/Form1120F for instructions and the latest information.

OMB No. 1545-0123

Name of corporation Employer identification number

Provide the information requested on lines 1 through 9 for each vessel or aircraft with respect to which the corporation is subject to a 4% rate of tax under section 887. If you check “Yes” on line 3 or line 4 for a vessel or aircraft chartered in or chartered out, see instructions to determine whether you must attach a statement to Schedule V with additional information.

1 Name of vessel or type of aircraft . . . .

2 Vessel or aircraft ID number . . . . . .

5 Name of registered owner . . . . . .

6 EIN or SSN of registered owner . . . .

7 Name of operator . . . . . . . . .

8 EIN or SSN of operator . . . . . . .

9

10

U.S. source gross transportation income. See instructions for details regarding a statement that must be attached to Schedule V describing the method used to determine your U.S. source gross transportation income . . . . . .

Total U.S. source gross transportation income. Add the amounts on line 9, columns A through D (and the amounts on line 9 of any attached continuation statements) . . 10

11 Amount of line 10 that is exempt by treaty (attach Form 8833). . . . . . . . . 11

12

Subtract line 11 from line 10. Enter the result here and on Form 1120-F, Section I, line 9, column (b) . . . . . . . . . . . . . . . . . . . . . . . . . 12

For Paperwork Reduction Act Notice, see the Instructions for Form 1120-F. Cat. No. 50821R Schedule V (Form 1120-F) (Rev. 12-2022)