Form 4626 — Alternative Minimum Tax - Corporations

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f4626.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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OMB No. 1545-0123

OMB No. 1545-0123

Department of the Treasury Internal Revenue Service

Attach to your tax return. Go to www.irs.gov/Form4626 for instructions and the latest information.

Name of corporation Employer identification number (EIN)

A Is the corporation filing this form a member of a controlled group treated as a single employer under sections 59 (k)(1)(D) and 52? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

If “Yes,” the corporation must complete Part V listing the names, EINs, and separate company financial statement income or loss for each member of the controlled group treated as a single employer taken into account in the determination of “applicable corporation” under section 59(k)(1)(D).

B Is the corporation filing this form a member of a foreign-parented multinational group (FPMG) within the meaning of section 59(k)(2)(B)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No If “Yes,” the corporation must complete Part V listing the names, EINs, and separate company financial statement income or loss for each member of the FPMG under section 59(k)(2)(B).

C Has the corporation filing this form already determined it is an applicable corporation in current or prior years for purposes of the corporate alternative minimum tax (CAMT)? . . . . . . . . . . . . . . . . . Yes No If “Yes,” skip Part I and continue to Part II. If “No,” complete Part I.

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 12955I Form 4626 (2025) Created 3/27/25

Form 4626 (2025) Page 2 Part I Applicable Corporation Determination (Report all amounts in U.S. dollars.) (continued)

Form 4626 (2025)

Form 4626 (2025) Page 3 Part II Corporate Alternative Minimum Tax (CAMT)

|**1 **
Net income or loss per AFS (see instructions):
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Consolidated net income or loss per the AFS of the corporation .
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Include AFS net income or loss of other includible entities (add net income and subtract net loss) .
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Exclude AFS net income or loss of excludible entities (add net loss and subtract net income) .
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Adjustment for certain consolidating entries (see instructions)
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Specified additional net income or loss item D. Reserved for future use
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AFS net income or loss before adjustments. Combine lines 1a through 1d
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**2 **
Adjustments (see instructions):
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Financial statements covering different tax years .
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Reserved for future use—Adjustment 2b
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Corporations that are not included on the taxpayer’s consolidated return (see instructions) .
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The corporation’s distributive share of adjusted financial statement income of partnerships .
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**e **Aggregate pro-rata share of adjusted net income from CFCs for which the corporation is a U.S.
shareholder. Enter the amount from Part VI, Section II, line 3 .
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Amounts that are not effectively connected to a U.S. trade or business
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Certain taxes. Enter the amount from Part III, line 7 .
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Patronage dividends and per-unit retain allocations (cooperatives only)
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Alaska native corporations .
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Certain credits .
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Mortgage servicing income .
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Covered benefit plans described in section 56A(c)(11)(B)
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Depreciation .
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Qualified wireless spectrum .
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Covered transactions .
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Adjustments related to bankruptcy and insolvency
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Certain insurance company adjustments
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AFSI adjustment S—Reserved for future use .
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AFSI adjustment T—Reserved for future use
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AFSI adjustment U—Reserved for future use .
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Other .
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Total adjustments. Combine lines 2a through 2z .
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**4 **
AFSI before financial statement net operating loss carryover. Combine lines 1f and 3 .
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Financial statement net operating loss (FSNOL) (see instructions)
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AFSI. Subtract line 5 from line 4. If zero or less, enter -0- .
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Multiply line 6 by 15% (0.15)
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**8 **
Corporate alternative minimum tax foreign tax credit (CAMT FTC). Enter amount from Part IV, Section
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Tentative minimum tax. Subtract line 8 from line 7. If zero or less, enter -0- .
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Regular tax liability (see instructions) .
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Base erosion minimum tax (see instructions)
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12
Combine lines 10 and 11 .
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13
Alternative minimum tax. Subtract line 12 from line 9. If zero or less, enter -0-. Enter here and on

Form 1120, Schedule J, line 3, or the appropriate line of the corporation’s income tax return
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|1b||

|**1 **
Net income or loss per AFS (see instructions):
a
Consolidated net income or loss per the AFS of the corporation .
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b
Include AFS net income or loss of other includible entities (add net income and subtract net loss) .
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c
Exclude AFS net income or loss of excludible entities (add net loss and subtract net income) .
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d
Adjustment for certain consolidating entries (see instructions)
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e
Specified additional net income or loss item D. Reserved for future use
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f
AFS net income or loss before adjustments. Combine lines 1a through 1d
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**2 **
Adjustments (see instructions):
a
Financial statements covering different tax years .
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b
Reserved for future use—Adjustment 2b
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c
Corporations that are not included on the taxpayer’s consolidated return (see instructions) .
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d
The corporation’s distributive share of adjusted financial statement income of partnerships .
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**e **Aggregate pro-rata share of adjusted net income from CFCs for which the corporation is a U.S.
shareholder. Enter the amount from Part VI, Section II, line 3 .
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f
Amounts that are not effectively connected to a U.S. trade or business
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g
Certain taxes. Enter the amount from Part III, line 7 .
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h
Patronage dividends and per-unit retain allocations (cooperatives only)
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Alaska native corporations .
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Certain credits .
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Mortgage servicing income .
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Covered benefit plans described in section 56A(c)(11)(B)
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m Tax-exempt entities (organizations subject to tax under section 511)
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Depreciation .
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Qualified wireless spectrum .
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Covered transactions .
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Adjustments related to bankruptcy and insolvency
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Certain insurance company adjustments
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AFSI adjustment S—Reserved for future use .
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AFSI adjustment T—Reserved for future use
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AFSI adjustment U—Reserved for future use .
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Other .
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3
Total adjustments. Combine lines 2a through 2z .
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**4 **
AFSI before financial statement net operating loss carryover. Combine lines 1f and 3 .
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**5 **
Financial statement net operating loss (FSNOL) (see instructions)
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**6 **
AFSI. Subtract line 5 from line 4. If zero or less, enter -0- .
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7
Multiply line 6 by 15% (0.15)
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**8 **
Corporate alternative minimum tax foreign tax credit (CAMT FTC). Enter amount from Part IV, Section
I, line 6 (see instructions) .
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**9 **
Tentative minimum tax. Subtract line 8 from line 7. If zero or less, enter -0- .
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10
Regular tax liability (see instructions) .
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Base erosion minimum tax (see instructions)
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12
Combine lines 10 and 11 .
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13
Alternative minimum tax. Subtract line 12 from line 9. If zero or less, enter -0-. Enter here and on

Form 1120, Schedule J, line 3, or the appropriate line of the corporation’s income tax return
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|1c||

|**1 **
Net income or loss per AFS (see instructions):
a
Consolidated net income or loss per the AFS of the corporation .
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b
Include AFS net income or loss of other includible entities (add net income and subtract net loss) .
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c
Exclude AFS net income or loss of excludible entities (add net loss and subtract net income) .
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d
Adjustment for certain consolidating entries (see instructions)
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e
Specified additional net income or loss item D. Reserved for future use
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f
AFS net income or loss before adjustments. Combine lines 1a through 1d
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**2 **
Adjustments (see instructions):
a
Financial statements covering different tax years .
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b
Reserved for future use—Adjustment 2b
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c
Corporations that are not included on the taxpayer’s consolidated return (see instructions) .
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d
The corporation’s distributive share of adjusted financial statement income of partnerships .
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**e **Aggregate pro-rata share of adjusted net income from CFCs for which the corporation is a U.S.
shareholder. Enter the amount from Part VI, Section II, line 3 .
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f
Amounts that are not effectively connected to a U.S. trade or business
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g
Certain taxes. Enter the amount from Part III, line 7 .
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h
Patronage dividends and per-unit retain allocations (cooperatives only)
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i
Alaska native corporations .
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Certain credits .
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k
Mortgage servicing income .
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l
Covered benefit plans described in section 56A(c)(11)(B)
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m Tax-exempt entities (organizations subject to tax under section 511)
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n
Depreciation .
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Qualified wireless spectrum .
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Covered transactions .
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q
Adjustments related to bankruptcy and insolvency
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r
Certain insurance company adjustments
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s
AFSI adjustment S—Reserved for future use .
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t
AFSI adjustment T—Reserved for future use
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AFSI adjustment U—Reserved for future use .
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z
Other .
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3
Total adjustments. Combine lines 2a through 2z .
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**4 **
AFSI before financial statement net operating loss carryover. Combine lines 1f and 3 .
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**5 **
Financial statement net operating loss (FSNOL) (see instructions)
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**6 **
AFSI. Subtract line 5 from line 4. If zero or less, enter -0- .
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7
Multiply line 6 by 15% (0.15)
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**8 **
Corporate alternative minimum tax foreign tax credit (CAMT FTC). Enter amount from Part IV, Section
I, line 6 (see instructions) .
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**9 **
Tentative minimum tax. Subtract line 8 from line 7. If zero or less, enter -0- .
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10
Regular tax liability (see instructions) .
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11
Base erosion minimum tax (see instructions)
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12
Combine lines 10 and 11 .
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13
Alternative minimum tax. Subtract line 12 from line 9. If zero or less, enter -0-. Enter here and on

Form 1120, Schedule J, line 3, or the appropriate line of the corporation’s income tax return
.
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.

|1d||

|**1 **
Net income or loss per AFS (see instructions):
a
Consolidated net income or loss per the AFS of the corporation .
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b
Include AFS net income or loss of other includible entities (add net income and subtract net loss) .
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c
Exclude AFS net income or loss of excludible entities (add net loss and subtract net income) .
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d
Adjustment for certain consolidating entries (see instructions)
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e
Specified additional net income or loss item D. Reserved for future use
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f
AFS net income or loss before adjustments. Combine lines 1a through 1d
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**2 **
Adjustments (see instructions):
a
Financial statements covering different tax years .
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b
Reserved for future use—Adjustment 2b
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c
Corporations that are not included on the taxpayer’s consolidated return (see instructions) .
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d
The corporation’s distributive share of adjusted financial statement income of partnerships .
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.
**e **Aggregate pro-rata share of adjusted net income from CFCs for which the corporation is a U.S.
shareholder. Enter the amount from Part VI, Section II, line 3 .
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f
Amounts that are not effectively connected to a U.S. trade or business
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g
Certain taxes. Enter the amount from Part III, line 7 .
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h
Patronage dividends and per-unit retain allocations (cooperatives only)
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i
Alaska native corporations .
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j
Certain credits .
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k
Mortgage servicing income .
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l
Covered benefit plans described in section 56A(c)(11)(B)
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m Tax-exempt entities (organizations subject to tax under section 511)
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n
Depreciation .
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Qualified wireless spectrum .
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p
Covered transactions .
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q
Adjustments related to bankruptcy and insolvency
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r
Certain insurance company adjustments
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s
AFSI adjustment S—Reserved for future use .
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t
AFSI adjustment T—Reserved for future use
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u
AFSI adjustment U—Reserved for future use .
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z
Other .
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3
Total adjustments. Combine lines 2a through 2z .
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**4 **
AFSI before financial statement net operating loss carryover. Combine lines 1f and 3 .
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**5 **
Financial statement net operating loss (FSNOL) (see instructions)
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**6 **
AFSI. Subtract line 5 from line 4. If zero or less, enter -0- .
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7
Multiply line 6 by 15% (0.15)
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.
**8 **
Corporate alternative minimum tax foreign tax credit (CAMT FTC). Enter amount from Part IV, Section
I, line 6 (see instructions) .
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**9 **
Tentative minimum tax. Subtract line 8 from line 7. If zero or less, enter -0- .
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10
Regular tax liability (see instructions) .
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11
Base erosion minimum tax (see instructions)
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12
Combine lines 10 and 11 .
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13
Alternative minimum tax. Subtract line 12 from line 9. If zero or less, enter -0-. Enter here and on

Form 1120, Schedule J, line 3, or the appropriate line of the corporation’s income tax return
.
.
.

|1e||

|**1 **
Net income or loss per AFS (see instructions):
a
Consolidated net income or loss per the AFS of the corporation .
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.
b
Include AFS net income or loss of other includible entities (add net income and subtract net loss) .
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c
Exclude AFS net income or loss of excludible entities (add net loss and subtract net income) .
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d
Adjustment for certain consolidating entries (see instructions)
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e
Specified additional net income or loss item D. Reserved for future use
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f
AFS net income or loss before adjustments. Combine lines 1a through 1d
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**2 **
Adjustments (see instructions):
a
Financial statements covering different tax years .
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b
Reserved for future use—Adjustment 2b
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c
Corporations that are not included on the taxpayer’s consolidated return (see instructions) .
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d
The corporation’s distributive share of adjusted financial statement income of partnerships .
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.
.
**e **Aggregate pro-rata share of adjusted net income from CFCs for which the corporation is a U.S.
shareholder. Enter the amount from Part VI, Section II, line 3 .
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f
Amounts that are not effectively connected to a U.S. trade or business
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g
Certain taxes. Enter the amount from Part III, line 7 .
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h
Patronage dividends and per-unit retain allocations (cooperatives only)
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i
Alaska native corporations .
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j
Certain credits .
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k
Mortgage servicing income .
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l
Covered benefit plans described in section 56A(c)(11)(B)
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.
.
m Tax-exempt entities (organizations subject to tax under section 511)
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n
Depreciation .
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Qualified wireless spectrum .
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p
Covered transactions .
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q
Adjustments related to bankruptcy and insolvency
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.
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.
.
r
Certain insurance company adjustments
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s
AFSI adjustment S—Reserved for future use .
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t
AFSI adjustment T—Reserved for future use
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u
AFSI adjustment U—Reserved for future use .
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z
Other .
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3
Total adjustments. Combine lines 2a through 2z .
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.
.
**4 **
AFSI before financial statement net operating loss carryover. Combine lines 1f and 3 .
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.
.
**5 **
Financial statement net operating loss (FSNOL) (see instructions)
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.
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.
.
.
**6 **
AFSI. Subtract line 5 from line 4. If zero or less, enter -0- .
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7
Multiply line 6 by 15% (0.15)
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.
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.
.
**8 **
Corporate alternative minimum tax foreign tax credit (CAMT FTC). Enter amount from Part IV, Section
I, line 6 (see instructions) .
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.
.
**9 **
Tentative minimum tax. Subtract line 8 from line 7. If zero or less, enter -0- .
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.
10
Regular tax liability (see instructions) .
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11
Base erosion minimum tax (see instructions)
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12
Combine lines 10 and 11 .
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.
.
13
Alternative minimum tax. Subtract line 12 from line 9. If zero or less, enter -0-. Enter here and on

Form 1120, Schedule J, line 3, or the appropriate line of the corporation’s income tax return
.
.
.

|1f||

|**1 **
Net income or loss per AFS (see instructions):
a
Consolidated net income or loss per the AFS of the corporation .
.
.
.
.
.
.
.
.
.
.
.
.
b
Include AFS net income or loss of other includible entities (add net income and subtract net loss) .
.
c
Exclude AFS net income or loss of excludible entities (add net loss and subtract net income) .
.
.
d
Adjustment for certain consolidating entries (see instructions)
.
.
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.
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.
.
e
Specified additional net income or loss item D. Reserved for future use
.
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.
.
f
AFS net income or loss before adjustments. Combine lines 1a through 1d
.
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.
.
.
.
**2 **
Adjustments (see instructions):
a
Financial statements covering different tax years .
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b
Reserved for future use—Adjustment 2b
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.
c
Corporations that are not included on the taxpayer’s consolidated return (see instructions) .
.
.
.
d
The corporation’s distributive share of adjusted financial statement income of partnerships .
.
.
.
**e **Aggregate pro-rata share of adjusted net income from CFCs for which the corporation is a U.S.
shareholder. Enter the amount from Part VI, Section II, line 3 .
.
.
.
.
.
.
.
.
.
.
.
.
.
f
Amounts that are not effectively connected to a U.S. trade or business
.
.
.
.
.
.
.
.
.
.
g
Certain taxes. Enter the amount from Part III, line 7 .
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.
.
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.
.
.
.
.
.
.
.
.
h
Patronage dividends and per-unit retain allocations (cooperatives only)
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.
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.
.
i
Alaska native corporations .
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j
Certain credits .
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.
k
Mortgage servicing income .
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
l
Covered benefit plans described in section 56A(c)(11)(B)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
m Tax-exempt entities (organizations subject to tax under section 511)
.
.
.
.
.
.
.
.
.
.
.
n
Depreciation .
.
.
.
.
.
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.
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.
.
.
.
.
.
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.
.
.
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.
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.
.
.
.
.
o
Qualified wireless spectrum .
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.
.
.
.
.
.
.
.
.
p
Covered transactions .
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.
.
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.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
q
Adjustments related to bankruptcy and insolvency
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
r
Certain insurance company adjustments
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
s
AFSI adjustment S—Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
t
AFSI adjustment T—Reserved for future use
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
u
AFSI adjustment U—Reserved for future use .
.
.
.
.
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.
.
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.
.
.
z
Other .
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.
.
.
.
.
3
Total adjustments. Combine lines 2a through 2z .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
AFSI before financial statement net operating loss carryover. Combine lines 1f and 3 .
.
.
.
.
.
**5 **
Financial statement net operating loss (FSNOL) (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
AFSI. Subtract line 5 from line 4. If zero or less, enter -0- .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
Multiply line 6 by 15% (0.15)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
Corporate alternative minimum tax foreign tax credit (CAMT FTC). Enter amount from Part IV, Section
I, line 6 (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**9 **
Tentative minimum tax. Subtract line 8 from line 7. If zero or less, enter -0- .
.
.
.
.
.
.
.
.
10
Regular tax liability (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Base erosion minimum tax (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Combine lines 10 and 11 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Alternative minimum tax. Subtract line 12 from line 9. If zero or less, enter -0-. Enter here and on

Form 1120, Schedule J, line 3, or the appropriate line of the corporation’s income tax return
.
.
.

|2a||

|**1 **
Net income or loss per AFS (see instructions):
a
Consolidated net income or loss per the AFS of the corporation .
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.
b
Include AFS net income or loss of other includible entities (add net income and subtract net loss) .
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c
Exclude AFS net income or loss of excludible entities (add net loss and subtract net income) .
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d
Adjustment for certain consolidating entries (see instructions)
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e
Specified additional net income or loss item D. Reserved for future use
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f
AFS net income or loss before adjustments. Combine lines 1a through 1d
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**2 **
Adjustments (see instructions):
a
Financial statements covering different tax years .
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b
Reserved for future use—Adjustment 2b
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c
Corporations that are not included on the taxpayer’s consolidated return (see instructions) .
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d
The corporation’s distributive share of adjusted financial statement income of partnerships .
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.
**e **Aggregate pro-rata share of adjusted net income from CFCs for which the corporation is a U.S.
shareholder. Enter the amount from Part VI, Section II, line 3 .
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f
Amounts that are not effectively connected to a U.S. trade or business
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g
Certain taxes. Enter the amount from Part III, line 7 .
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h
Patronage dividends and per-unit retain allocations (cooperatives only)
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i
Alaska native corporations .
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j
Certain credits .
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k
Mortgage servicing income .
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l
Covered benefit plans described in section 56A(c)(11)(B)
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m Tax-exempt entities (organizations subject to tax under section 511)
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n
Depreciation .
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Qualified wireless spectrum .
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p
Covered transactions .
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q
Adjustments related to bankruptcy and insolvency
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r
Certain insurance company adjustments
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s
AFSI adjustment S—Reserved for future use .
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t
AFSI adjustment T—Reserved for future use
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u
AFSI adjustment U—Reserved for future use .
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z
Other .
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3
Total adjustments. Combine lines 2a through 2z .
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.
**4 **
AFSI before financial statement net operating loss carryover. Combine lines 1f and 3 .
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.
**5 **
Financial statement net operating loss (FSNOL) (see instructions)
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.
**6 **
AFSI. Subtract line 5 from line 4. If zero or less, enter -0- .
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7
Multiply line 6 by 15% (0.15)
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.
**8 **
Corporate alternative minimum tax foreign tax credit (CAMT FTC). Enter amount from Part IV, Section
I, line 6 (see instructions) .
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**9 **
Tentative minimum tax. Subtract line 8 from line 7. If zero or less, enter -0- .
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10
Regular tax liability (see instructions) .
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11
Base erosion minimum tax (see instructions)
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12
Combine lines 10 and 11 .
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.
13
Alternative minimum tax. Subtract line 12 from line 9. If zero or less, enter -0-. Enter here and on

Form 1120, Schedule J, line 3, or the appropriate line of the corporation’s income tax return
.
.
.

|2b||

|**1 **
Net income or loss per AFS (see instructions):
a
Consolidated net income or loss per the AFS of the corporation .
.
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.
.
.
.
.
.
.
.
.
b
Include AFS net income or loss of other includible entities (add net income and subtract net loss) .
.
c
Exclude AFS net income or loss of excludible entities (add net loss and subtract net income) .
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.
d
Adjustment for certain consolidating entries (see instructions)
.
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e
Specified additional net income or loss item D. Reserved for future use
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f
AFS net income or loss before adjustments. Combine lines 1a through 1d
.
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.
**2 **
Adjustments (see instructions):
a
Financial statements covering different tax years .
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b
Reserved for future use—Adjustment 2b
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c
Corporations that are not included on the taxpayer’s consolidated return (see instructions) .
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d
The corporation’s distributive share of adjusted financial statement income of partnerships .
.
.
.
**e **Aggregate pro-rata share of adjusted net income from CFCs for which the corporation is a U.S.
shareholder. Enter the amount from Part VI, Section II, line 3 .
.
.
.
.
.
.
.
.
.
.
.
.
.
f
Amounts that are not effectively connected to a U.S. trade or business
.
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g
Certain taxes. Enter the amount from Part III, line 7 .
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.
.
h
Patronage dividends and per-unit retain allocations (cooperatives only)
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i
Alaska native corporations .
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j
Certain credits .
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k
Mortgage servicing income .
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.
l
Covered benefit plans described in section 56A(c)(11)(B)
.
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.
.
.
.
.
.
.
.
.
.
.
m Tax-exempt entities (organizations subject to tax under section 511)
.
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.
.
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.
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n
Depreciation .
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Qualified wireless spectrum .
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p
Covered transactions .
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.
.
q
Adjustments related to bankruptcy and insolvency
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
r
Certain insurance company adjustments
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.
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.
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s
AFSI adjustment S—Reserved for future use .
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t
AFSI adjustment T—Reserved for future use
.
.
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.
u
AFSI adjustment U—Reserved for future use .
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z
Other .
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3
Total adjustments. Combine lines 2a through 2z .
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.
.
.
.
**4 **
AFSI before financial statement net operating loss carryover. Combine lines 1f and 3 .
.
.
.
.
.
**5 **
Financial statement net operating loss (FSNOL) (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
AFSI. Subtract line 5 from line 4. If zero or less, enter -0- .
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.
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.
7
Multiply line 6 by 15% (0.15)
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.
.
.
.
.
.
.
.
.
.
.
**8 **
Corporate alternative minimum tax foreign tax credit (CAMT FTC). Enter amount from Part IV, Section
I, line 6 (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
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.
.
.
.
.
.
**9 **
Tentative minimum tax. Subtract line 8 from line 7. If zero or less, enter -0- .
.
.
.
.
.
.
.
.
10
Regular tax liability (see instructions) .
.
.
.
.
.
.
.
.
.
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.
.
.
.
.
11
Base erosion minimum tax (see instructions)
.
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.
.
.
.
.
12
Combine lines 10 and 11 .
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.
.
.
.
.
.
.
.
.
.
13
Alternative minimum tax. Subtract line 12 from line 9. If zero or less, enter -0-. Enter here and on

Form 1120, Schedule J, line 3, or the appropriate line of the corporation’s income tax return
.
.
.

|2c||

|**1 **
Net income or loss per AFS (see instructions):
a
Consolidated net income or loss per the AFS of the corporation .
.
.
.
.
.
.
.
.
.
.
.
.
b
Include AFS net income or loss of other includible entities (add net income and subtract net loss) .
.
c
Exclude AFS net income or loss of excludible entities (add net loss and subtract net income) .
.
.
d
Adjustment for certain consolidating entries (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
e
Specified additional net income or loss item D. Reserved for future use
.
.
.
.
.
.
.
.
.
.
f
AFS net income or loss before adjustments. Combine lines 1a through 1d
.
.
.
.
.
.
.
.
.
**2 **
Adjustments (see instructions):
a
Financial statements covering different tax years .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Reserved for future use—Adjustment 2b
.
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.
.
.
.
.
.
.
.
.
c
Corporations that are not included on the taxpayer’s consolidated return (see instructions) .
.
.
.
d
The corporation’s distributive share of adjusted financial statement income of partnerships .
.
.
.
**e **Aggregate pro-rata share of adjusted net income from CFCs for which the corporation is a U.S.
shareholder. Enter the amount from Part VI, Section II, line 3 .
.
.
.
.
.
.
.
.
.
.
.
.
.
f
Amounts that are not effectively connected to a U.S. trade or business
.
.
.
.
.
.
.
.
.
.
g
Certain taxes. Enter the amount from Part III, line 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Patronage dividends and per-unit retain allocations (cooperatives only)
.
.
.
.
.
.
.
.
.
.
i
Alaska native corporations .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
j
Certain credits .
.
.
.
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.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Mortgage servicing income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
l
Covered benefit plans described in section 56A(c)(11)(B)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
m Tax-exempt entities (organizations subject to tax under section 511)
.
.
.
.
.
.
.
.
.
.
.
n
Depreciation .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
o
Qualified wireless spectrum .
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.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
p
Covered transactions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
q
Adjustments related to bankruptcy and insolvency
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
r
Certain insurance company adjustments
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
s
AFSI adjustment S—Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
t
AFSI adjustment T—Reserved for future use
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
u
AFSI adjustment U—Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
z
Other .
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.
.
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.
.
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.
.
.
.
.
.
.
.
3
Total adjustments. Combine lines 2a through 2z .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
AFSI before financial statement net operating loss carryover. Combine lines 1f and 3 .
.
.
.
.
.
**5 **
Financial statement net operating loss (FSNOL) (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
AFSI. Subtract line 5 from line 4. If zero or less, enter -0- .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
Multiply line 6 by 15% (0.15)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
Corporate alternative minimum tax foreign tax credit (CAMT FTC). Enter amount from Part IV, Section
I, line 6 (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**9 **
Tentative minimum tax. Subtract line 8 from line 7. If zero or less, enter -0- .
.
.
.
.
.
.
.
.
10
Regular tax liability (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Base erosion minimum tax (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Combine lines 10 and 11 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Alternative minimum tax. Subtract line 12 from line 9. If zero or less, enter -0-. Enter here and on

Form 1120, Schedule J, line 3, or the appropriate line of the corporation’s income tax return
.
.
.

|2d||

|**1 **
Net income or loss per AFS (see instructions):
a
Consolidated net income or loss per the AFS of the corporation .
.
.
.
.
.
.
.
.
.
.
.
.
b
Include AFS net income or loss of other includible entities (add net income and subtract net loss) .
.
c
Exclude AFS net income or loss of excludible entities (add net loss and subtract net income) .
.
.
d
Adjustment for certain consolidating entries (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
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e
Specified additional net income or loss item D. Reserved for future use
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f
AFS net income or loss before adjustments. Combine lines 1a through 1d
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**2 **
Adjustments (see instructions):
a
Financial statements covering different tax years .
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b
Reserved for future use—Adjustment 2b
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c
Corporations that are not included on the taxpayer’s consolidated return (see instructions) .
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d
The corporation’s distributive share of adjusted financial statement income of partnerships .
.
.
.
**e **Aggregate pro-rata share of adjusted net income from CFCs for which the corporation is a U.S.
shareholder. Enter the amount from Part VI, Section II, line 3 .
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f
Amounts that are not effectively connected to a U.S. trade or business
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g
Certain taxes. Enter the amount from Part III, line 7 .
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h
Patronage dividends and per-unit retain allocations (cooperatives only)
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i
Alaska native corporations .
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j
Certain credits .
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k
Mortgage servicing income .
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l
Covered benefit plans described in section 56A(c)(11)(B)
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m Tax-exempt entities (organizations subject to tax under section 511)
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n
Depreciation .
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Qualified wireless spectrum .
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p
Covered transactions .
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q
Adjustments related to bankruptcy and insolvency
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r
Certain insurance company adjustments
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s
AFSI adjustment S—Reserved for future use .
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t
AFSI adjustment T—Reserved for future use
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u
AFSI adjustment U—Reserved for future use .
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z
Other .
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3
Total adjustments. Combine lines 2a through 2z .
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.
**4 **
AFSI before financial statement net operating loss carryover. Combine lines 1f and 3 .
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.
**5 **
Financial statement net operating loss (FSNOL) (see instructions)
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.
**6 **
AFSI. Subtract line 5 from line 4. If zero or less, enter -0- .
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7
Multiply line 6 by 15% (0.15)
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.
**8 **
Corporate alternative minimum tax foreign tax credit (CAMT FTC). Enter amount from Part IV, Section
I, line 6 (see instructions) .
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.
**9 **
Tentative minimum tax. Subtract line 8 from line 7. If zero or less, enter -0- .
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10
Regular tax liability (see instructions) .
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11
Base erosion minimum tax (see instructions)
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12
Combine lines 10 and 11 .
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13
Alternative minimum tax. Subtract line 12 from line 9. If zero or less, enter -0-. Enter here and on

Form 1120, Schedule J, line 3, or the appropriate line of the corporation’s income tax return
.
.
.

|2e||

|**1 **
Net income or loss per AFS (see instructions):
a
Consolidated net income or loss per the AFS of the corporation .
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.
.
b
Include AFS net income or loss of other includible entities (add net income and subtract net loss) .
.
c
Exclude AFS net income or loss of excludible entities (add net loss and subtract net income) .
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.
d
Adjustment for certain consolidating entries (see instructions)
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e
Specified additional net income or loss item D. Reserved for future use
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f
AFS net income or loss before adjustments. Combine lines 1a through 1d
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.
.
**2 **
Adjustments (see instructions):
a
Financial statements covering different tax years .
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b
Reserved for future use—Adjustment 2b
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c
Corporations that are not included on the taxpayer’s consolidated return (see instructions) .
.
.
.
d
The corporation’s distributive share of adjusted financial statement income of partnerships .
.
.
.
**e **Aggregate pro-rata share of adjusted net income from CFCs for which the corporation is a U.S.
shareholder. Enter the amount from Part VI, Section II, line 3 .
.
.
.
.
.
.
.
.
.
.
.
.
.
f
Amounts that are not effectively connected to a U.S. trade or business
.
.
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g
Certain taxes. Enter the amount from Part III, line 7 .
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.
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.
.
.
.
.
h
Patronage dividends and per-unit retain allocations (cooperatives only)
.
.
.
.
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i
Alaska native corporations .
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j
Certain credits .
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k
Mortgage servicing income .
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.
.
.
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.
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.
.
.
.
.
.
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.
.
l
Covered benefit plans described in section 56A(c)(11)(B)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
m Tax-exempt entities (organizations subject to tax under section 511)
.
.
.
.
.
.
.
.
.
.
.
n
Depreciation .
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.
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.
o
Qualified wireless spectrum .
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.
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.
.
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.
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.
p
Covered transactions .
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.
.
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.
.
.
.
.
.
.
.
.
q
Adjustments related to bankruptcy and insolvency
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
r
Certain insurance company adjustments
.
.
.
.
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.
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.
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s
AFSI adjustment S—Reserved for future use .
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.
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.
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.
.
t
AFSI adjustment T—Reserved for future use
.
.
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.
.
.
.
.
.
u
AFSI adjustment U—Reserved for future use .
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.
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z
Other .
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.
3
Total adjustments. Combine lines 2a through 2z .
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.
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.
.
.
.
.
.
.
**4 **
AFSI before financial statement net operating loss carryover. Combine lines 1f and 3 .
.
.
.
.
.
**5 **
Financial statement net operating loss (FSNOL) (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
AFSI. Subtract line 5 from line 4. If zero or less, enter -0- .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
Multiply line 6 by 15% (0.15)
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
Corporate alternative minimum tax foreign tax credit (CAMT FTC). Enter amount from Part IV, Section
I, line 6 (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**9 **
Tentative minimum tax. Subtract line 8 from line 7. If zero or less, enter -0- .
.
.
.
.
.
.
.
.
10
Regular tax liability (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Base erosion minimum tax (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Combine lines 10 and 11 .
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Alternative minimum tax. Subtract line 12 from line 9. If zero or less, enter -0-. Enter here and on

Form 1120, Schedule J, line 3, or the appropriate line of the corporation’s income tax return
.
.
.

|2f||

|**1 **
Net income or loss per AFS (see instructions):
a
Consolidated net income or loss per the AFS of the corporation .
.
.
.
.
.
.
.
.
.
.
.
.
b
Include AFS net income or loss of other includible entities (add net income and subtract net loss) .
.
c
Exclude AFS net income or loss of excludible entities (add net loss and subtract net income) .
.
.
d
Adjustment for certain consolidating entries (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
e
Specified additional net income or loss item D. Reserved for future use
.
.
.
.
.
.
.
.
.
.
f
AFS net income or loss before adjustments. Combine lines 1a through 1d
.
.
.
.
.
.
.
.
.
**2 **
Adjustments (see instructions):
a
Financial statements covering different tax years .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Reserved for future use—Adjustment 2b
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
c
Corporations that are not included on the taxpayer’s consolidated return (see instructions) .
.
.
.
d
The corporation’s distributive share of adjusted financial statement income of partnerships .
.
.
.
**e **Aggregate pro-rata share of adjusted net income from CFCs for which the corporation is a U.S.
shareholder. Enter the amount from Part VI, Section II, line 3 .
.
.
.
.
.
.
.
.
.
.
.
.
.
f
Amounts that are not effectively connected to a U.S. trade or business
.
.
.
.
.
.
.
.
.
.
g
Certain taxes. Enter the amount from Part III, line 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Patronage dividends and per-unit retain allocations (cooperatives only)
.
.
.
.
.
.
.
.
.
.
i
Alaska native corporations .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
j
Certain credits .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Mortgage servicing income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
l
Covered benefit plans described in section 56A(c)(11)(B)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
m Tax-exempt entities (organizations subject to tax under section 511)
.
.
.
.
.
.
.
.
.
.
.
n
Depreciation .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
o
Qualified wireless spectrum .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
p
Covered transactions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
q
Adjustments related to bankruptcy and insolvency
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
r
Certain insurance company adjustments
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
s
AFSI adjustment S—Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
t
AFSI adjustment T—Reserved for future use
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
u
AFSI adjustment U—Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
z
Other .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
3
Total adjustments. Combine lines 2a through 2z .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
AFSI before financial statement net operating loss carryover. Combine lines 1f and 3 .
.
.
.
.
.
**5 **
Financial statement net operating loss (FSNOL) (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
AFSI. Subtract line 5 from line 4. If zero or less, enter -0- .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
Multiply line 6 by 15% (0.15)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
Corporate alternative minimum tax foreign tax credit (CAMT FTC). Enter amount from Part IV, Section
I, line 6 (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**9 **
Tentative minimum tax. Subtract line 8 from line 7. If zero or less, enter -0- .
.
.
.
.
.
.
.
.
10
Regular tax liability (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Base erosion minimum tax (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Combine lines 10 and 11 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Alternative minimum tax. Subtract line 12 from line 9. If zero or less, enter -0-. Enter here and on

Form 1120, Schedule J, line 3, or the appropriate line of the corporation’s income tax return
.
.
.

|2g||

|**1 **
Net income or loss per AFS (see instructions):
a
Consolidated net income or loss per the AFS of the corporation .
.
.
.
.
.
.
.
.
.
.
.
.
b
Include AFS net income or loss of other includible entities (add net income and subtract net loss) .
.
c
Exclude AFS net income or loss of excludible entities (add net loss and subtract net income) .
.
.
d
Adjustment for certain consolidating entries (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
e
Specified additional net income or loss item D. Reserved for future use
.
.
.
.
.
.
.
.
.
.
f
AFS net income or loss before adjustments. Combine lines 1a through 1d
.
.
.
.
.
.
.
.
.
**2 **
Adjustments (see instructions):
a
Financial statements covering different tax years .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Reserved for future use—Adjustment 2b
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
c
Corporations that are not included on the taxpayer’s consolidated return (see instructions) .
.
.
.
d
The corporation’s distributive share of adjusted financial statement income of partnerships .
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.
.
**e **Aggregate pro-rata share of adjusted net income from CFCs for which the corporation is a U.S.
shareholder. Enter the amount from Part VI, Section II, line 3 .
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f
Amounts that are not effectively connected to a U.S. trade or business
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g
Certain taxes. Enter the amount from Part III, line 7 .
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h
Patronage dividends and per-unit retain allocations (cooperatives only)
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i
Alaska native corporations .
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j
Certain credits .
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k
Mortgage servicing income .
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l
Covered benefit plans described in section 56A(c)(11)(B)
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m Tax-exempt entities (organizations subject to tax under section 511)
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n
Depreciation .
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Qualified wireless spectrum .
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p
Covered transactions .
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q
Adjustments related to bankruptcy and insolvency
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r
Certain insurance company adjustments
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s
AFSI adjustment S—Reserved for future use .
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t
AFSI adjustment T—Reserved for future use
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u
AFSI adjustment U—Reserved for future use .
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z
Other .
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3
Total adjustments. Combine lines 2a through 2z .
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.
**4 **
AFSI before financial statement net operating loss carryover. Combine lines 1f and 3 .
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.
**5 **
Financial statement net operating loss (FSNOL) (see instructions)
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.
**6 **
AFSI. Subtract line 5 from line 4. If zero or less, enter -0- .
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7
Multiply line 6 by 15% (0.15)
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.
**8 **
Corporate alternative minimum tax foreign tax credit (CAMT FTC). Enter amount from Part IV, Section
I, line 6 (see instructions) .
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**9 **
Tentative minimum tax. Subtract line 8 from line 7. If zero or less, enter -0- .
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10
Regular tax liability (see instructions) .
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11
Base erosion minimum tax (see instructions)
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12
Combine lines 10 and 11 .
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13
Alternative minimum tax. Subtract line 12 from line 9. If zero or less, enter -0-. Enter here and on

Form 1120, Schedule J, line 3, or the appropriate line of the corporation’s income tax return
.
.
.

|2h||

|**1 **
Net income or loss per AFS (see instructions):
a
Consolidated net income or loss per the AFS of the corporation .
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.
b
Include AFS net income or loss of other includible entities (add net income and subtract net loss) .
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c
Exclude AFS net income or loss of excludible entities (add net loss and subtract net income) .
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d
Adjustment for certain consolidating entries (see instructions)
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e
Specified additional net income or loss item D. Reserved for future use
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f
AFS net income or loss before adjustments. Combine lines 1a through 1d
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**2 **
Adjustments (see instructions):
a
Financial statements covering different tax years .
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b
Reserved for future use—Adjustment 2b
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c
Corporations that are not included on the taxpayer’s consolidated return (see instructions) .
.
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.
d
The corporation’s distributive share of adjusted financial statement income of partnerships .
.
.
.
**e **Aggregate pro-rata share of adjusted net income from CFCs for which the corporation is a U.S.
shareholder. Enter the amount from Part VI, Section II, line 3 .
.
.
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.
.
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.
.
.
f
Amounts that are not effectively connected to a U.S. trade or business
.
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g
Certain taxes. Enter the amount from Part III, line 7 .
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.
h
Patronage dividends and per-unit retain allocations (cooperatives only)
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i
Alaska native corporations .
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j
Certain credits .
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k
Mortgage servicing income .
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.
l
Covered benefit plans described in section 56A(c)(11)(B)
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.
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.
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.
.
.
m Tax-exempt entities (organizations subject to tax under section 511)
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n
Depreciation .
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Qualified wireless spectrum .
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p
Covered transactions .
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.
q
Adjustments related to bankruptcy and insolvency
.
.
.
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.
.
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.
.
.
.
r
Certain insurance company adjustments
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s
AFSI adjustment S—Reserved for future use .
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t
AFSI adjustment T—Reserved for future use
.
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u
AFSI adjustment U—Reserved for future use .
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z
Other .
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3
Total adjustments. Combine lines 2a through 2z .
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.
.
.
.
**4 **
AFSI before financial statement net operating loss carryover. Combine lines 1f and 3 .
.
.
.
.
.
**5 **
Financial statement net operating loss (FSNOL) (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
AFSI. Subtract line 5 from line 4. If zero or less, enter -0- .
.
.
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.
.
7
Multiply line 6 by 15% (0.15)
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.
.
.
.
.
.
.
.
.
.
.
.
**8 **
Corporate alternative minimum tax foreign tax credit (CAMT FTC). Enter amount from Part IV, Section
I, line 6 (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
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.
.
.
.
.
.
**9 **
Tentative minimum tax. Subtract line 8 from line 7. If zero or less, enter -0- .
.
.
.
.
.
.
.
.
10
Regular tax liability (see instructions) .
.
.
.
.
.
.
.
.
.
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.
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.
.
.
.
.
11
Base erosion minimum tax (see instructions)
.
.
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.
.
.
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.
.
.
12
Combine lines 10 and 11 .
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.
.
.
.
.
.
.
.
.
.
13
Alternative minimum tax. Subtract line 12 from line 9. If zero or less, enter -0-. Enter here and on

Form 1120, Schedule J, line 3, or the appropriate line of the corporation’s income tax return
.
.
.

|2i||

|**1 **
Net income or loss per AFS (see instructions):
a
Consolidated net income or loss per the AFS of the corporation .
.
.
.
.
.
.
.
.
.
.
.
.
b
Include AFS net income or loss of other includible entities (add net income and subtract net loss) .
.
c
Exclude AFS net income or loss of excludible entities (add net loss and subtract net income) .
.
.
d
Adjustment for certain consolidating entries (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
e
Specified additional net income or loss item D. Reserved for future use
.
.
.
.
.
.
.
.
.
.
f
AFS net income or loss before adjustments. Combine lines 1a through 1d
.
.
.
.
.
.
.
.
.
**2 **
Adjustments (see instructions):
a
Financial statements covering different tax years .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Reserved for future use—Adjustment 2b
.
.
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.
.
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.
.
.
.
.
.
.
.
.
.
c
Corporations that are not included on the taxpayer’s consolidated return (see instructions) .
.
.
.
d
The corporation’s distributive share of adjusted financial statement income of partnerships .
.
.
.
**e **Aggregate pro-rata share of adjusted net income from CFCs for which the corporation is a U.S.
shareholder. Enter the amount from Part VI, Section II, line 3 .
.
.
.
.
.
.
.
.
.
.
.
.
.
f
Amounts that are not effectively connected to a U.S. trade or business
.
.
.
.
.
.
.
.
.
.
g
Certain taxes. Enter the amount from Part III, line 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Patronage dividends and per-unit retain allocations (cooperatives only)
.
.
.
.
.
.
.
.
.
.
i
Alaska native corporations .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
j
Certain credits .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Mortgage servicing income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
l
Covered benefit plans described in section 56A(c)(11)(B)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
m Tax-exempt entities (organizations subject to tax under section 511)
.
.
.
.
.
.
.
.
.
.
.
n
Depreciation .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
o
Qualified wireless spectrum .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
p
Covered transactions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
q
Adjustments related to bankruptcy and insolvency
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
r
Certain insurance company adjustments
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
s
AFSI adjustment S—Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
t
AFSI adjustment T—Reserved for future use
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
u
AFSI adjustment U—Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
z
Other .
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
3
Total adjustments. Combine lines 2a through 2z .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
AFSI before financial statement net operating loss carryover. Combine lines 1f and 3 .
.
.
.
.
.
**5 **
Financial statement net operating loss (FSNOL) (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
AFSI. Subtract line 5 from line 4. If zero or less, enter -0- .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
Multiply line 6 by 15% (0.15)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
Corporate alternative minimum tax foreign tax credit (CAMT FTC). Enter amount from Part IV, Section
I, line 6 (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**9 **
Tentative minimum tax. Subtract line 8 from line 7. If zero or less, enter -0- .
.
.
.
.
.
.
.
.
10
Regular tax liability (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Base erosion minimum tax (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Combine lines 10 and 11 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Alternative minimum tax. Subtract line 12 from line 9. If zero or less, enter -0-. Enter here and on

Form 1120, Schedule J, line 3, or the appropriate line of the corporation’s income tax return
.
.
.

|2j||

|**1 **
Net income or loss per AFS (see instructions):
a
Consolidated net income or loss per the AFS of the corporation .
.
.
.
.
.
.
.
.
.
.
.
.
b
Include AFS net income or loss of other includible entities (add net income and subtract net loss) .
.
c
Exclude AFS net income or loss of excludible entities (add net loss and subtract net income) .
.
.
d
Adjustment for certain consolidating entries (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
e
Specified additional net income or loss item D. Reserved for future use
.
.
.
.
.
.
.
.
.
.
f
AFS net income or loss before adjustments. Combine lines 1a through 1d
.
.
.
.
.
.
.
.
.
**2 **
Adjustments (see instructions):
a
Financial statements covering different tax years .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Reserved for future use—Adjustment 2b
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
c
Corporations that are not included on the taxpayer’s consolidated return (see instructions) .
.
.
.
d
The corporation’s distributive share of adjusted financial statement income of partnerships .
.
.
.
**e **Aggregate pro-rata share of adjusted net income from CFCs for which the corporation is a U.S.
shareholder. Enter the amount from Part VI, Section II, line 3 .
.
.
.
.
.
.
.
.
.
.
.
.
.
f
Amounts that are not effectively connected to a U.S. trade or business
.
.
.
.
.
.
.
.
.
.
g
Certain taxes. Enter the amount from Part III, line 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
h
Patronage dividends and per-unit retain allocations (cooperatives only)
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i
Alaska native corporations .
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j
Certain credits .
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k
Mortgage servicing income .
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l
Covered benefit plans described in section 56A(c)(11)(B)
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.
.
.
m Tax-exempt entities (organizations subject to tax under section 511)
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n
Depreciation .
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o
Qualified wireless spectrum .
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p
Covered transactions .
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q
Adjustments related to bankruptcy and insolvency
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r
Certain insurance company adjustments
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s
AFSI adjustment S—Reserved for future use .
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t
AFSI adjustment T—Reserved for future use
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u
AFSI adjustment U—Reserved for future use .
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z
Other .
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3
Total adjustments. Combine lines 2a through 2z .
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.
**4 **
AFSI before financial statement net operating loss carryover. Combine lines 1f and 3 .
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.
**5 **
Financial statement net operating loss (FSNOL) (see instructions)
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.
**6 **
AFSI. Subtract line 5 from line 4. If zero or less, enter -0- .
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7
Multiply line 6 by 15% (0.15)
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.
**8 **
Corporate alternative minimum tax foreign tax credit (CAMT FTC). Enter amount from Part IV, Section
I, line 6 (see instructions) .
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**9 **
Tentative minimum tax. Subtract line 8 from line 7. If zero or less, enter -0- .
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10
Regular tax liability (see instructions) .
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11
Base erosion minimum tax (see instructions)
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12
Combine lines 10 and 11 .
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13
Alternative minimum tax. Subtract line 12 from line 9. If zero or less, enter -0-. Enter here and on

Form 1120, Schedule J, line 3, or the appropriate line of the corporation’s income tax return
.
.
.

|2k||

|**1 **
Net income or loss per AFS (see instructions):
a
Consolidated net income or loss per the AFS of the corporation .
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.
b
Include AFS net income or loss of other includible entities (add net income and subtract net loss) .
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c
Exclude AFS net income or loss of excludible entities (add net loss and subtract net income) .
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d
Adjustment for certain consolidating entries (see instructions)
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e
Specified additional net income or loss item D. Reserved for future use
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f
AFS net income or loss before adjustments. Combine lines 1a through 1d
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**2 **
Adjustments (see instructions):
a
Financial statements covering different tax years .
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b
Reserved for future use—Adjustment 2b
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c
Corporations that are not included on the taxpayer’s consolidated return (see instructions) .
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d
The corporation’s distributive share of adjusted financial statement income of partnerships .
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.
.
**e **Aggregate pro-rata share of adjusted net income from CFCs for which the corporation is a U.S.
shareholder. Enter the amount from Part VI, Section II, line 3 .
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f
Amounts that are not effectively connected to a U.S. trade or business
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g
Certain taxes. Enter the amount from Part III, line 7 .
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.
h
Patronage dividends and per-unit retain allocations (cooperatives only)
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i
Alaska native corporations .
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j
Certain credits .
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k
Mortgage servicing income .
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.
l
Covered benefit plans described in section 56A(c)(11)(B)
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.
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.
.
.
.
.
.
m Tax-exempt entities (organizations subject to tax under section 511)
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n
Depreciation .
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o
Qualified wireless spectrum .
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p
Covered transactions .
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.
q
Adjustments related to bankruptcy and insolvency
.
.
.
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.
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.
.
.
.
r
Certain insurance company adjustments
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s
AFSI adjustment S—Reserved for future use .
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t
AFSI adjustment T—Reserved for future use
.
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.
.
u
AFSI adjustment U—Reserved for future use .
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z
Other .
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3
Total adjustments. Combine lines 2a through 2z .
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.
.
.
.
**4 **
AFSI before financial statement net operating loss carryover. Combine lines 1f and 3 .
.
.
.
.
.
**5 **
Financial statement net operating loss (FSNOL) (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
AFSI. Subtract line 5 from line 4. If zero or less, enter -0- .
.
.
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.
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.
.
7
Multiply line 6 by 15% (0.15)
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.
.
.
.
.
.
.
.
.
.
.
.
**8 **
Corporate alternative minimum tax foreign tax credit (CAMT FTC). Enter amount from Part IV, Section
I, line 6 (see instructions) .
.
.
.
.
.
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.
.
.
.
.
.
.
.
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.
.
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.
.
.
.
.
.
**9 **
Tentative minimum tax. Subtract line 8 from line 7. If zero or less, enter -0- .
.
.
.
.
.
.
.
.
10
Regular tax liability (see instructions) .
.
.
.
.
.
.
.
.
.
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.
.
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.
.
11
Base erosion minimum tax (see instructions)
.
.
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.
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.
.
.
12
Combine lines 10 and 11 .
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.
.
.
.
.
.
.
.
.
.
13
Alternative minimum tax. Subtract line 12 from line 9. If zero or less, enter -0-. Enter here and on

Form 1120, Schedule J, line 3, or the appropriate line of the corporation’s income tax return
.
.
.

|2l||

|**1 **
Net income or loss per AFS (see instructions):
a
Consolidated net income or loss per the AFS of the corporation .
.
.
.
.
.
.
.
.
.
.
.
.
b
Include AFS net income or loss of other includible entities (add net income and subtract net loss) .
.
c
Exclude AFS net income or loss of excludible entities (add net loss and subtract net income) .
.
.
d
Adjustment for certain consolidating entries (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
e
Specified additional net income or loss item D. Reserved for future use
.
.
.
.
.
.
.
.
.
.
f
AFS net income or loss before adjustments. Combine lines 1a through 1d
.
.
.
.
.
.
.
.
.
**2 **
Adjustments (see instructions):
a
Financial statements covering different tax years .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Reserved for future use—Adjustment 2b
.
.
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.
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.
.
.
.
.
.
.
c
Corporations that are not included on the taxpayer’s consolidated return (see instructions) .
.
.
.
d
The corporation’s distributive share of adjusted financial statement income of partnerships .
.
.
.
**e **Aggregate pro-rata share of adjusted net income from CFCs for which the corporation is a U.S.
shareholder. Enter the amount from Part VI, Section II, line 3 .
.
.
.
.
.
.
.
.
.
.
.
.
.
f
Amounts that are not effectively connected to a U.S. trade or business
.
.
.
.
.
.
.
.
.
.
g
Certain taxes. Enter the amount from Part III, line 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Patronage dividends and per-unit retain allocations (cooperatives only)
.
.
.
.
.
.
.
.
.
.
i
Alaska native corporations .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
j
Certain credits .
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Mortgage servicing income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
l
Covered benefit plans described in section 56A(c)(11)(B)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
m Tax-exempt entities (organizations subject to tax under section 511)
.
.
.
.
.
.
.
.
.
.
.
n
Depreciation .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
o
Qualified wireless spectrum .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
p
Covered transactions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
q
Adjustments related to bankruptcy and insolvency
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
r
Certain insurance company adjustments
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
s
AFSI adjustment S—Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
t
AFSI adjustment T—Reserved for future use
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
u
AFSI adjustment U—Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
z
Other .
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
3
Total adjustments. Combine lines 2a through 2z .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
AFSI before financial statement net operating loss carryover. Combine lines 1f and 3 .
.
.
.
.
.
**5 **
Financial statement net operating loss (FSNOL) (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
AFSI. Subtract line 5 from line 4. If zero or less, enter -0- .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
Multiply line 6 by 15% (0.15)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
Corporate alternative minimum tax foreign tax credit (CAMT FTC). Enter amount from Part IV, Section
I, line 6 (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**9 **
Tentative minimum tax. Subtract line 8 from line 7. If zero or less, enter -0- .
.
.
.
.
.
.
.
.
10
Regular tax liability (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Base erosion minimum tax (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Combine lines 10 and 11 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Alternative minimum tax. Subtract line 12 from line 9. If zero or less, enter -0-. Enter here and on

Form 1120, Schedule J, line 3, or the appropriate line of the corporation’s income tax return
.
.
.

|2m||

|**1 **
Net income or loss per AFS (see instructions):
a
Consolidated net income or loss per the AFS of the corporation .
.
.
.
.
.
.
.
.
.
.
.
.
b
Include AFS net income or loss of other includible entities (add net income and subtract net loss) .
.
c
Exclude AFS net income or loss of excludible entities (add net loss and subtract net income) .
.
.
d
Adjustment for certain consolidating entries (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
e
Specified additional net income or loss item D. Reserved for future use
.
.
.
.
.
.
.
.
.
.
f
AFS net income or loss before adjustments. Combine lines 1a through 1d
.
.
.
.
.
.
.
.
.
**2 **
Adjustments (see instructions):
a
Financial statements covering different tax years .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Reserved for future use—Adjustment 2b
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
c
Corporations that are not included on the taxpayer’s consolidated return (see instructions) .
.
.
.
d
The corporation’s distributive share of adjusted financial statement income of partnerships .
.
.
.
**e **Aggregate pro-rata share of adjusted net income from CFCs for which the corporation is a U.S.
shareholder. Enter the amount from Part VI, Section II, line 3 .
.
.
.
.
.
.
.
.
.
.
.
.
.
f
Amounts that are not effectively connected to a U.S. trade or business
.
.
.
.
.
.
.
.
.
.
g
Certain taxes. Enter the amount from Part III, line 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Patronage dividends and per-unit retain allocations (cooperatives only)
.
.
.
.
.
.
.
.
.
.
i
Alaska native corporations .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
j
Certain credits .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Mortgage servicing income .
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l
Covered benefit plans described in section 56A(c)(11)(B)
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m Tax-exempt entities (organizations subject to tax under section 511)
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n
Depreciation .
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Qualified wireless spectrum .
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p
Covered transactions .
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q
Adjustments related to bankruptcy and insolvency
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r
Certain insurance company adjustments
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s
AFSI adjustment S—Reserved for future use .
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t
AFSI adjustment T—Reserved for future use
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u
AFSI adjustment U—Reserved for future use .
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z
Other .
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3
Total adjustments. Combine lines 2a through 2z .
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**4 **
AFSI before financial statement net operating loss carryover. Combine lines 1f and 3 .
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**5 **
Financial statement net operating loss (FSNOL) (see instructions)
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**6 **
AFSI. Subtract line 5 from line 4. If zero or less, enter -0- .
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7
Multiply line 6 by 15% (0.15)
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.
**8 **
Corporate alternative minimum tax foreign tax credit (CAMT FTC). Enter amount from Part IV, Section
I, line 6 (see instructions) .
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**9 **
Tentative minimum tax. Subtract line 8 from line 7. If zero or less, enter -0- .
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10
Regular tax liability (see instructions) .
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11
Base erosion minimum tax (see instructions)
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12
Combine lines 10 and 11 .
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13
Alternative minimum tax. Subtract line 12 from line 9. If zero or less, enter -0-. Enter here and on

Form 1120, Schedule J, line 3, or the appropriate line of the corporation’s income tax return
.
.
.

|2n||

|**1 **
Net income or loss per AFS (see instructions):
a
Consolidated net income or loss per the AFS of the corporation .
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b
Include AFS net income or loss of other includible entities (add net income and subtract net loss) .
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c
Exclude AFS net income or loss of excludible entities (add net loss and subtract net income) .
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d
Adjustment for certain consolidating entries (see instructions)
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e
Specified additional net income or loss item D. Reserved for future use
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f
AFS net income or loss before adjustments. Combine lines 1a through 1d
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**2 **
Adjustments (see instructions):
a
Financial statements covering different tax years .
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b
Reserved for future use—Adjustment 2b
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c
Corporations that are not included on the taxpayer’s consolidated return (see instructions) .
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d
The corporation’s distributive share of adjusted financial statement income of partnerships .
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.
**e **Aggregate pro-rata share of adjusted net income from CFCs for which the corporation is a U.S.
shareholder. Enter the amount from Part VI, Section II, line 3 .
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f
Amounts that are not effectively connected to a U.S. trade or business
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g
Certain taxes. Enter the amount from Part III, line 7 .
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h
Patronage dividends and per-unit retain allocations (cooperatives only)
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i
Alaska native corporations .
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j
Certain credits .
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k
Mortgage servicing income .
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l
Covered benefit plans described in section 56A(c)(11)(B)
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m Tax-exempt entities (organizations subject to tax under section 511)
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n
Depreciation .
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Qualified wireless spectrum .
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p
Covered transactions .
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q
Adjustments related to bankruptcy and insolvency
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r
Certain insurance company adjustments
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s
AFSI adjustment S—Reserved for future use .
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t
AFSI adjustment T—Reserved for future use
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u
AFSI adjustment U—Reserved for future use .
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z
Other .
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3
Total adjustments. Combine lines 2a through 2z .
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.
**4 **
AFSI before financial statement net operating loss carryover. Combine lines 1f and 3 .
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.
**5 **
Financial statement net operating loss (FSNOL) (see instructions)
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.
.
**6 **
AFSI. Subtract line 5 from line 4. If zero or less, enter -0- .
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7
Multiply line 6 by 15% (0.15)
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.
**8 **
Corporate alternative minimum tax foreign tax credit (CAMT FTC). Enter amount from Part IV, Section
I, line 6 (see instructions) .
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**9 **
Tentative minimum tax. Subtract line 8 from line 7. If zero or less, enter -0- .
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10
Regular tax liability (see instructions) .
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11
Base erosion minimum tax (see instructions)
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12
Combine lines 10 and 11 .
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.
13
Alternative minimum tax. Subtract line 12 from line 9. If zero or less, enter -0-. Enter here and on

Form 1120, Schedule J, line 3, or the appropriate line of the corporation’s income tax return
.
.
.

|2o||

|**1 **
Net income or loss per AFS (see instructions):
a
Consolidated net income or loss per the AFS of the corporation .
.
.
.
.
.
.
.
.
.
.
.
.
b
Include AFS net income or loss of other includible entities (add net income and subtract net loss) .
.
c
Exclude AFS net income or loss of excludible entities (add net loss and subtract net income) .
.
.
d
Adjustment for certain consolidating entries (see instructions)
.
.
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.
.
e
Specified additional net income or loss item D. Reserved for future use
.
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.
.
f
AFS net income or loss before adjustments. Combine lines 1a through 1d
.
.
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.
.
**2 **
Adjustments (see instructions):
a
Financial statements covering different tax years .
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.
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b
Reserved for future use—Adjustment 2b
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.
c
Corporations that are not included on the taxpayer’s consolidated return (see instructions) .
.
.
.
d
The corporation’s distributive share of adjusted financial statement income of partnerships .
.
.
.
**e **Aggregate pro-rata share of adjusted net income from CFCs for which the corporation is a U.S.
shareholder. Enter the amount from Part VI, Section II, line 3 .
.
.
.
.
.
.
.
.
.
.
.
.
.
f
Amounts that are not effectively connected to a U.S. trade or business
.
.
.
.
.
.
.
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.
.
g
Certain taxes. Enter the amount from Part III, line 7 .
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.
.
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.
.
.
.
.
.
.
h
Patronage dividends and per-unit retain allocations (cooperatives only)
.
.
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.
.
.
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.
.
i
Alaska native corporations .
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j
Certain credits .
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k
Mortgage servicing income .
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.
.
.
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.
.
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.
.
.
.
.
.
.
.
.
l
Covered benefit plans described in section 56A(c)(11)(B)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
m Tax-exempt entities (organizations subject to tax under section 511)
.
.
.
.
.
.
.
.
.
.
.
n
Depreciation .
.
.
.
.
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.
.
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.
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.
.
.
.
.
o
Qualified wireless spectrum .
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.
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.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
p
Covered transactions .
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.
.
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.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
q
Adjustments related to bankruptcy and insolvency
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
r
Certain insurance company adjustments
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
.
.
.
s
AFSI adjustment S—Reserved for future use .
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
t
AFSI adjustment T—Reserved for future use
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
u
AFSI adjustment U—Reserved for future use .
.
.
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.
z
Other .
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.
.
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.
.
3
Total adjustments. Combine lines 2a through 2z .
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
AFSI before financial statement net operating loss carryover. Combine lines 1f and 3 .
.
.
.
.
.
**5 **
Financial statement net operating loss (FSNOL) (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
AFSI. Subtract line 5 from line 4. If zero or less, enter -0- .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
Multiply line 6 by 15% (0.15)
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
Corporate alternative minimum tax foreign tax credit (CAMT FTC). Enter amount from Part IV, Section
I, line 6 (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**9 **
Tentative minimum tax. Subtract line 8 from line 7. If zero or less, enter -0- .
.
.
.
.
.
.
.
.
10
Regular tax liability (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Base erosion minimum tax (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Combine lines 10 and 11 .
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Alternative minimum tax. Subtract line 12 from line 9. If zero or less, enter -0-. Enter here and on

Form 1120, Schedule J, line 3, or the appropriate line of the corporation’s income tax return
.
.
.

|2p||

|**1 **
Net income or loss per AFS (see instructions):
a
Consolidated net income or loss per the AFS of the corporation .
.
.
.
.
.
.
.
.
.
.
.
.
b
Include AFS net income or loss of other includible entities (add net income and subtract net loss) .
.
c
Exclude AFS net income or loss of excludible entities (add net loss and subtract net income) .
.
.
d
Adjustment for certain consolidating entries (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
e
Specified additional net income or loss item D. Reserved for future use
.
.
.
.
.
.
.
.
.
.
f
AFS net income or loss before adjustments. Combine lines 1a through 1d
.
.
.
.
.
.
.
.
.
**2 **
Adjustments (see instructions):
a
Financial statements covering different tax years .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Reserved for future use—Adjustment 2b
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
c
Corporations that are not included on the taxpayer’s consolidated return (see instructions) .
.
.
.
d
The corporation’s distributive share of adjusted financial statement income of partnerships .
.
.
.
**e **Aggregate pro-rata share of adjusted net income from CFCs for which the corporation is a U.S.
shareholder. Enter the amount from Part VI, Section II, line 3 .
.
.
.
.
.
.
.
.
.
.
.
.
.
f
Amounts that are not effectively connected to a U.S. trade or business
.
.
.
.
.
.
.
.
.
.
g
Certain taxes. Enter the amount from Part III, line 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Patronage dividends and per-unit retain allocations (cooperatives only)
.
.
.
.
.
.
.
.
.
.
i
Alaska native corporations .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
j
Certain credits .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Mortgage servicing income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
l
Covered benefit plans described in section 56A(c)(11)(B)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
m Tax-exempt entities (organizations subject to tax under section 511)
.
.
.
.
.
.
.
.
.
.
.
n
Depreciation .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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o
Qualified wireless spectrum .
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p
Covered transactions .
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q
Adjustments related to bankruptcy and insolvency
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r
Certain insurance company adjustments
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s
AFSI adjustment S—Reserved for future use .
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t
AFSI adjustment T—Reserved for future use
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u
AFSI adjustment U—Reserved for future use .
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z
Other .
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3
Total adjustments. Combine lines 2a through 2z .
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**4 **
AFSI before financial statement net operating loss carryover. Combine lines 1f and 3 .
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**5 **
Financial statement net operating loss (FSNOL) (see instructions)
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**6 **
AFSI. Subtract line 5 from line 4. If zero or less, enter -0- .
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7
Multiply line 6 by 15% (0.15)
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**8 **
Corporate alternative minimum tax foreign tax credit (CAMT FTC). Enter amount from Part IV, Section
I, line 6 (see instructions) .
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**9 **
Tentative minimum tax. Subtract line 8 from line 7. If zero or less, enter -0- .
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10
Regular tax liability (see instructions) .
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11
Base erosion minimum tax (see instructions)
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12
Combine lines 10 and 11 .
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13
Alternative minimum tax. Subtract line 12 from line 9. If zero or less, enter -0-. Enter here and on

Form 1120, Schedule J, line 3, or the appropriate line of the corporation’s income tax return
.
.
.

|2q||

|**1 **
Net income or loss per AFS (see instructions):
a
Consolidated net income or loss per the AFS of the corporation .
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b
Include AFS net income or loss of other includible entities (add net income and subtract net loss) .
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c
Exclude AFS net income or loss of excludible entities (add net loss and subtract net income) .
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d
Adjustment for certain consolidating entries (see instructions)
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e
Specified additional net income or loss item D. Reserved for future use
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f
AFS net income or loss before adjustments. Combine lines 1a through 1d
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**2 **
Adjustments (see instructions):
a
Financial statements covering different tax years .
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b
Reserved for future use—Adjustment 2b
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c
Corporations that are not included on the taxpayer’s consolidated return (see instructions) .
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d
The corporation’s distributive share of adjusted financial statement income of partnerships .
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.
**e **Aggregate pro-rata share of adjusted net income from CFCs for which the corporation is a U.S.
shareholder. Enter the amount from Part VI, Section II, line 3 .
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f
Amounts that are not effectively connected to a U.S. trade or business
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g
Certain taxes. Enter the amount from Part III, line 7 .
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h
Patronage dividends and per-unit retain allocations (cooperatives only)
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i
Alaska native corporations .
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j
Certain credits .
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k
Mortgage servicing income .
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l
Covered benefit plans described in section 56A(c)(11)(B)
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m Tax-exempt entities (organizations subject to tax under section 511)
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n
Depreciation .
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Qualified wireless spectrum .
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p
Covered transactions .
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q
Adjustments related to bankruptcy and insolvency
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r
Certain insurance company adjustments
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s
AFSI adjustment S—Reserved for future use .
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t
AFSI adjustment T—Reserved for future use
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u
AFSI adjustment U—Reserved for future use .
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z
Other .
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3
Total adjustments. Combine lines 2a through 2z .
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.
**4 **
AFSI before financial statement net operating loss carryover. Combine lines 1f and 3 .
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.
**5 **
Financial statement net operating loss (FSNOL) (see instructions)
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.
.
**6 **
AFSI. Subtract line 5 from line 4. If zero or less, enter -0- .
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7
Multiply line 6 by 15% (0.15)
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.
**8 **
Corporate alternative minimum tax foreign tax credit (CAMT FTC). Enter amount from Part IV, Section
I, line 6 (see instructions) .
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**9 **
Tentative minimum tax. Subtract line 8 from line 7. If zero or less, enter -0- .
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10
Regular tax liability (see instructions) .
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11
Base erosion minimum tax (see instructions)
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12
Combine lines 10 and 11 .
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.
13
Alternative minimum tax. Subtract line 12 from line 9. If zero or less, enter -0-. Enter here and on

Form 1120, Schedule J, line 3, or the appropriate line of the corporation’s income tax return
.
.
.

|2r||

|**1 **
Net income or loss per AFS (see instructions):
a
Consolidated net income or loss per the AFS of the corporation .
.
.
.
.
.
.
.
.
.
.
.
.
b
Include AFS net income or loss of other includible entities (add net income and subtract net loss) .
.
c
Exclude AFS net income or loss of excludible entities (add net loss and subtract net income) .
.
.
d
Adjustment for certain consolidating entries (see instructions)
.
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.
.
e
Specified additional net income or loss item D. Reserved for future use
.
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.
f
AFS net income or loss before adjustments. Combine lines 1a through 1d
.
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.
.
**2 **
Adjustments (see instructions):
a
Financial statements covering different tax years .
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.
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b
Reserved for future use—Adjustment 2b
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c
Corporations that are not included on the taxpayer’s consolidated return (see instructions) .
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.
.
d
The corporation’s distributive share of adjusted financial statement income of partnerships .
.
.
.
**e **Aggregate pro-rata share of adjusted net income from CFCs for which the corporation is a U.S.
shareholder. Enter the amount from Part VI, Section II, line 3 .
.
.
.
.
.
.
.
.
.
.
.
.
.
f
Amounts that are not effectively connected to a U.S. trade or business
.
.
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.
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.
g
Certain taxes. Enter the amount from Part III, line 7 .
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.
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.
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.
.
h
Patronage dividends and per-unit retain allocations (cooperatives only)
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i
Alaska native corporations .
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j
Certain credits .
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k
Mortgage servicing income .
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.
.
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.
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.
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.
.
.
.
.
.
.
.
.
l
Covered benefit plans described in section 56A(c)(11)(B)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
m Tax-exempt entities (organizations subject to tax under section 511)
.
.
.
.
.
.
.
.
.
.
.
n
Depreciation .
.
.
.
.
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.
.
o
Qualified wireless spectrum .
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.
.
.
.
.
.
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.
.
p
Covered transactions .
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.
.
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.
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.
.
.
.
.
.
.
.
.
q
Adjustments related to bankruptcy and insolvency
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
r
Certain insurance company adjustments
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
s
AFSI adjustment S—Reserved for future use .
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
t
AFSI adjustment T—Reserved for future use
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
u
AFSI adjustment U—Reserved for future use .
.
.
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z
Other .
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.
.
.
.
.
3
Total adjustments. Combine lines 2a through 2z .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
AFSI before financial statement net operating loss carryover. Combine lines 1f and 3 .
.
.
.
.
.
**5 **
Financial statement net operating loss (FSNOL) (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
AFSI. Subtract line 5 from line 4. If zero or less, enter -0- .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
Multiply line 6 by 15% (0.15)
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
Corporate alternative minimum tax foreign tax credit (CAMT FTC). Enter amount from Part IV, Section
I, line 6 (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**9 **
Tentative minimum tax. Subtract line 8 from line 7. If zero or less, enter -0- .
.
.
.
.
.
.
.
.
10
Regular tax liability (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Base erosion minimum tax (see instructions)
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
12
Combine lines 10 and 11 .
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Alternative minimum tax. Subtract line 12 from line 9. If zero or less, enter -0-. Enter here and on

Form 1120, Schedule J, line 3, or the appropriate line of the corporation’s income tax return
.
.
.

|2s||

|**1 **
Net income or loss per AFS (see instructions):
a
Consolidated net income or loss per the AFS of the corporation .
.
.
.
.
.
.
.
.
.
.
.
.
b
Include AFS net income or loss of other includible entities (add net income and subtract net loss) .
.
c
Exclude AFS net income or loss of excludible entities (add net loss and subtract net income) .
.
.
d
Adjustment for certain consolidating entries (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
e
Specified additional net income or loss item D. Reserved for future use
.
.
.
.
.
.
.
.
.
.
f
AFS net income or loss before adjustments. Combine lines 1a through 1d
.
.
.
.
.
.
.
.
.
**2 **
Adjustments (see instructions):
a
Financial statements covering different tax years .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Reserved for future use—Adjustment 2b
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
c
Corporations that are not included on the taxpayer’s consolidated return (see instructions) .
.
.
.
d
The corporation’s distributive share of adjusted financial statement income of partnerships .
.
.
.
**e **Aggregate pro-rata share of adjusted net income from CFCs for which the corporation is a U.S.
shareholder. Enter the amount from Part VI, Section II, line 3 .
.
.
.
.
.
.
.
.
.
.
.
.
.
f
Amounts that are not effectively connected to a U.S. trade or business
.
.
.
.
.
.
.
.
.
.
g
Certain taxes. Enter the amount from Part III, line 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Patronage dividends and per-unit retain allocations (cooperatives only)
.
.
.
.
.
.
.
.
.
.
i
Alaska native corporations .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
j
Certain credits .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Mortgage servicing income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
l
Covered benefit plans described in section 56A(c)(11)(B)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
m Tax-exempt entities (organizations subject to tax under section 511)
.
.
.
.
.
.
.
.
.
.
.
n
Depreciation .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
o
Qualified wireless spectrum .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
p
Covered transactions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
q
Adjustments related to bankruptcy and insolvency
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
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r
Certain insurance company adjustments
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s
AFSI adjustment S—Reserved for future use .
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t
AFSI adjustment T—Reserved for future use
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u
AFSI adjustment U—Reserved for future use .
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z
Other .
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3
Total adjustments. Combine lines 2a through 2z .
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.
**4 **
AFSI before financial statement net operating loss carryover. Combine lines 1f and 3 .
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.
**5 **
Financial statement net operating loss (FSNOL) (see instructions)
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.
**6 **
AFSI. Subtract line 5 from line 4. If zero or less, enter -0- .
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7
Multiply line 6 by 15% (0.15)
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.
**8 **
Corporate alternative minimum tax foreign tax credit (CAMT FTC). Enter amount from Part IV, Section
I, line 6 (see instructions) .
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.
**9 **
Tentative minimum tax. Subtract line 8 from line 7. If zero or less, enter -0- .
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10
Regular tax liability (see instructions) .
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11
Base erosion minimum tax (see instructions)
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12
Combine lines 10 and 11 .
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13
Alternative minimum tax. Subtract line 12 from line 9. If zero or less, enter -0-. Enter here and on

Form 1120, Schedule J, line 3, or the appropriate line of the corporation’s income tax return
.
.
.

|2t||

|**1 **
Net income or loss per AFS (see instructions):
a
Consolidated net income or loss per the AFS of the corporation .
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.
b
Include AFS net income or loss of other includible entities (add net income and subtract net loss) .
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c
Exclude AFS net income or loss of excludible entities (add net loss and subtract net income) .
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d
Adjustment for certain consolidating entries (see instructions)
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e
Specified additional net income or loss item D. Reserved for future use
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f
AFS net income or loss before adjustments. Combine lines 1a through 1d
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**2 **
Adjustments (see instructions):
a
Financial statements covering different tax years .
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b
Reserved for future use—Adjustment 2b
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c
Corporations that are not included on the taxpayer’s consolidated return (see instructions) .
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d
The corporation’s distributive share of adjusted financial statement income of partnerships .
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.
.
**e **Aggregate pro-rata share of adjusted net income from CFCs for which the corporation is a U.S.
shareholder. Enter the amount from Part VI, Section II, line 3 .
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f
Amounts that are not effectively connected to a U.S. trade or business
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g
Certain taxes. Enter the amount from Part III, line 7 .
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h
Patronage dividends and per-unit retain allocations (cooperatives only)
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i
Alaska native corporations .
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j
Certain credits .
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k
Mortgage servicing income .
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l
Covered benefit plans described in section 56A(c)(11)(B)
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.
m Tax-exempt entities (organizations subject to tax under section 511)
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n
Depreciation .
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o
Qualified wireless spectrum .
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p
Covered transactions .
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q
Adjustments related to bankruptcy and insolvency
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.
.
r
Certain insurance company adjustments
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s
AFSI adjustment S—Reserved for future use .
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t
AFSI adjustment T—Reserved for future use
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u
AFSI adjustment U—Reserved for future use .
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z
Other .
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3
Total adjustments. Combine lines 2a through 2z .
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.
.
**4 **
AFSI before financial statement net operating loss carryover. Combine lines 1f and 3 .
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.
.
.
.
**5 **
Financial statement net operating loss (FSNOL) (see instructions)
.
.
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.
.
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.
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.
.
.
.
**6 **
AFSI. Subtract line 5 from line 4. If zero or less, enter -0- .
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.
7
Multiply line 6 by 15% (0.15)
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.
.
.
.
.
.
.
.
.
**8 **
Corporate alternative minimum tax foreign tax credit (CAMT FTC). Enter amount from Part IV, Section
I, line 6 (see instructions) .
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.
.
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.
.
**9 **
Tentative minimum tax. Subtract line 8 from line 7. If zero or less, enter -0- .
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.
.
10
Regular tax liability (see instructions) .
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.
11
Base erosion minimum tax (see instructions)
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.
12
Combine lines 10 and 11 .
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.
.
.
13
Alternative minimum tax. Subtract line 12 from line 9. If zero or less, enter -0-. Enter here and on

Form 1120, Schedule J, line 3, or the appropriate line of the corporation’s income tax return
.
.
.

|2u||

|**1 **
Net income or loss per AFS (see instructions):
a
Consolidated net income or loss per the AFS of the corporation .
.
.
.
.
.
.
.
.
.
.
.
.
b
Include AFS net income or loss of other includible entities (add net income and subtract net loss) .
.
c
Exclude AFS net income or loss of excludible entities (add net loss and subtract net income) .
.
.
d
Adjustment for certain consolidating entries (see instructions)
.
.
.
.
.
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.
.
.
.
e
Specified additional net income or loss item D. Reserved for future use
.
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.
.
f
AFS net income or loss before adjustments. Combine lines 1a through 1d
.
.
.
.
.
.
.
.
.
**2 **
Adjustments (see instructions):
a
Financial statements covering different tax years .
.
.
.
.
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.
.
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.
.
b
Reserved for future use—Adjustment 2b
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.
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.
.
c
Corporations that are not included on the taxpayer’s consolidated return (see instructions) .
.
.
.
d
The corporation’s distributive share of adjusted financial statement income of partnerships .
.
.
.
**e **Aggregate pro-rata share of adjusted net income from CFCs for which the corporation is a U.S.
shareholder. Enter the amount from Part VI, Section II, line 3 .
.
.
.
.
.
.
.
.
.
.
.
.
.
f
Amounts that are not effectively connected to a U.S. trade or business
.
.
.
.
.
.
.
.
.
.
g
Certain taxes. Enter the amount from Part III, line 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Patronage dividends and per-unit retain allocations (cooperatives only)
.
.
.
.
.
.
.
.
.
.
i
Alaska native corporations .
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.
.
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.
.
.
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.
j
Certain credits .
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.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Mortgage servicing income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
l
Covered benefit plans described in section 56A(c)(11)(B)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
m Tax-exempt entities (organizations subject to tax under section 511)
.
.
.
.
.
.
.
.
.
.
.
n
Depreciation .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
.
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.
.
.
.
.
.
.
.
.
o
Qualified wireless spectrum .
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
p
Covered transactions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
q
Adjustments related to bankruptcy and insolvency
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
r
Certain insurance company adjustments
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
s
AFSI adjustment S—Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
t
AFSI adjustment T—Reserved for future use
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
u
AFSI adjustment U—Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
z
Other .
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
3
Total adjustments. Combine lines 2a through 2z .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
AFSI before financial statement net operating loss carryover. Combine lines 1f and 3 .
.
.
.
.
.
**5 **
Financial statement net operating loss (FSNOL) (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
AFSI. Subtract line 5 from line 4. If zero or less, enter -0- .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
Multiply line 6 by 15% (0.15)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
Corporate alternative minimum tax foreign tax credit (CAMT FTC). Enter amount from Part IV, Section
I, line 6 (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**9 **
Tentative minimum tax. Subtract line 8 from line 7. If zero or less, enter -0- .
.
.
.
.
.
.
.
.
10
Regular tax liability (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Base erosion minimum tax (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Combine lines 10 and 11 .
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Alternative minimum tax. Subtract line 12 from line 9. If zero or less, enter -0-. Enter here and on

Form 1120, Schedule J, line 3, or the appropriate line of the corporation’s income tax return
.
.
.

|2z||

|**1 **
Net income or loss per AFS (see instructions):
a
Consolidated net income or loss per the AFS of the corporation .
.
.
.
.
.
.
.
.
.
.
.
.
b
Include AFS net income or loss of other includible entities (add net income and subtract net loss) .
.
c
Exclude AFS net income or loss of excludible entities (add net loss and subtract net income) .
.
.
d
Adjustment for certain consolidating entries (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
e
Specified additional net income or loss item D. Reserved for future use
.
.
.
.
.
.
.
.
.
.
f
AFS net income or loss before adjustments. Combine lines 1a through 1d
.
.
.
.
.
.
.
.
.
**2 **
Adjustments (see instructions):
a
Financial statements covering different tax years .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Reserved for future use—Adjustment 2b
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
c
Corporations that are not included on the taxpayer’s consolidated return (see instructions) .
.
.
.
d
The corporation’s distributive share of adjusted financial statement income of partnerships .
.
.
.
**e **Aggregate pro-rata share of adjusted net income from CFCs for which the corporation is a U.S.
shareholder. Enter the amount from Part VI, Section II, line 3 .
.
.
.
.
.
.
.
.
.
.
.
.
.
f
Amounts that are not effectively connected to a U.S. trade or business
.
.
.
.
.
.
.
.
.
.
g
Certain taxes. Enter the amount from Part III, line 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Patronage dividends and per-unit retain allocations (cooperatives only)
.
.
.
.
.
.
.
.
.
.
i
Alaska native corporations .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
j
Certain credits .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Mortgage servicing income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
l
Covered benefit plans described in section 56A(c)(11)(B)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
m Tax-exempt entities (organizations subject to tax under section 511)
.
.
.
.
.
.
.
.
.
.
.
n
Depreciation .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
o
Qualified wireless spectrum .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
p
Covered transactions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
q
Adjustments related to bankruptcy and insolvency
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
r
Certain insurance company adjustments
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
s
AFSI adjustment S—Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
t
AFSI adjustment T—Reserved for future use
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
u
AFSI adjustment U—Reserved for future use .
.
.
.
.
.
.
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.
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z
Other .
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3
Total adjustments. Combine lines 2a through 2z .
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.
**4 **
AFSI before financial statement net operating loss carryover. Combine lines 1f and 3 .
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.
**5 **
Financial statement net operating loss (FSNOL) (see instructions)
.
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.
**6 **
AFSI. Subtract line 5 from line 4. If zero or less, enter -0- .
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7
Multiply line 6 by 15% (0.15)
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.
**8 **
Corporate alternative minimum tax foreign tax credit (CAMT FTC). Enter amount from Part IV, Section
I, line 6 (see instructions) .
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.
**9 **
Tentative minimum tax. Subtract line 8 from line 7. If zero or less, enter -0- .
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10
Regular tax liability (see instructions) .
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11
Base erosion minimum tax (see instructions)
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12
Combine lines 10 and 11 .
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13
Alternative minimum tax. Subtract line 12 from line 9. If zero or less, enter -0-. Enter here and on

Form 1120, Schedule J, line 3, or the appropriate line of the corporation’s income tax return
.
.
.

|3||

|**1 **
Net income or loss per AFS (see instructions):
a
Consolidated net income or loss per the AFS of the corporation .
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.
b
Include AFS net income or loss of other includible entities (add net income and subtract net loss) .
.
c
Exclude AFS net income or loss of excludible entities (add net loss and subtract net income) .
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d
Adjustment for certain consolidating entries (see instructions)
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e
Specified additional net income or loss item D. Reserved for future use
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f
AFS net income or loss before adjustments. Combine lines 1a through 1d
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**2 **
Adjustments (see instructions):
a
Financial statements covering different tax years .
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b
Reserved for future use—Adjustment 2b
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c
Corporations that are not included on the taxpayer’s consolidated return (see instructions) .
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d
The corporation’s distributive share of adjusted financial statement income of partnerships .
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.
.
**e **Aggregate pro-rata share of adjusted net income from CFCs for which the corporation is a U.S.
shareholder. Enter the amount from Part VI, Section II, line 3 .
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f
Amounts that are not effectively connected to a U.S. trade or business
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g
Certain taxes. Enter the amount from Part III, line 7 .
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h
Patronage dividends and per-unit retain allocations (cooperatives only)
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i
Alaska native corporations .
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j
Certain credits .
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k
Mortgage servicing income .
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l
Covered benefit plans described in section 56A(c)(11)(B)
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.
m Tax-exempt entities (organizations subject to tax under section 511)
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n
Depreciation .
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o
Qualified wireless spectrum .
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p
Covered transactions .
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q
Adjustments related to bankruptcy and insolvency
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r
Certain insurance company adjustments
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s
AFSI adjustment S—Reserved for future use .
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t
AFSI adjustment T—Reserved for future use
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.
u
AFSI adjustment U—Reserved for future use .
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z
Other .
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3
Total adjustments. Combine lines 2a through 2z .
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.
.
**4 **
AFSI before financial statement net operating loss carryover. Combine lines 1f and 3 .
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.
.
.
.
**5 **
Financial statement net operating loss (FSNOL) (see instructions)
.
.
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.
.
.
.
.
.
.
.
.
**6 **
AFSI. Subtract line 5 from line 4. If zero or less, enter -0- .
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.
7
Multiply line 6 by 15% (0.15)
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.
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.
.
.
.
.
.
.
.
.
**8 **
Corporate alternative minimum tax foreign tax credit (CAMT FTC). Enter amount from Part IV, Section
I, line 6 (see instructions) .
.
.
.
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.
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.
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.
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.
.
**9 **
Tentative minimum tax. Subtract line 8 from line 7. If zero or less, enter -0- .
.
.
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.
.
10
Regular tax liability (see instructions) .
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.
11
Base erosion minimum tax (see instructions)
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.
12
Combine lines 10 and 11 .
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.
.
.
13
Alternative minimum tax. Subtract line 12 from line 9. If zero or less, enter -0-. Enter here and on

Form 1120, Schedule J, line 3, or the appropriate line of the corporation’s income tax return
.
.
.

|**4 **||

|**1 **
Net income or loss per AFS (see instructions):
a
Consolidated net income or loss per the AFS of the corporation .
.
.
.
.
.
.
.
.
.
.
.
.
b
Include AFS net income or loss of other includible entities (add net income and subtract net loss) .
.
c
Exclude AFS net income or loss of excludible entities (add net loss and subtract net income) .
.
.
d
Adjustment for certain consolidating entries (see instructions)
.
.
.
.
.
.
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.
.
.
.
.
.
e
Specified additional net income or loss item D. Reserved for future use
.
.
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.
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.
.
.
.
f
AFS net income or loss before adjustments. Combine lines 1a through 1d
.
.
.
.
.
.
.
.
.
**2 **
Adjustments (see instructions):
a
Financial statements covering different tax years .
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
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b
Reserved for future use—Adjustment 2b
.
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.
.
.
.
.
.
c
Corporations that are not included on the taxpayer’s consolidated return (see instructions) .
.
.
.
d
The corporation’s distributive share of adjusted financial statement income of partnerships .
.
.
.
**e **Aggregate pro-rata share of adjusted net income from CFCs for which the corporation is a U.S.
shareholder. Enter the amount from Part VI, Section II, line 3 .
.
.
.
.
.
.
.
.
.
.
.
.
.
f
Amounts that are not effectively connected to a U.S. trade or business
.
.
.
.
.
.
.
.
.
.
g
Certain taxes. Enter the amount from Part III, line 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Patronage dividends and per-unit retain allocations (cooperatives only)
.
.
.
.
.
.
.
.
.
.
i
Alaska native corporations .
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
.
.
.
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.
j
Certain credits .
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Mortgage servicing income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
l
Covered benefit plans described in section 56A(c)(11)(B)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
m Tax-exempt entities (organizations subject to tax under section 511)
.
.
.
.
.
.
.
.
.
.
.
n
Depreciation .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
o
Qualified wireless spectrum .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
p
Covered transactions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
q
Adjustments related to bankruptcy and insolvency
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
r
Certain insurance company adjustments
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
s
AFSI adjustment S—Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
t
AFSI adjustment T—Reserved for future use
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
u
AFSI adjustment U—Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
z
Other .
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
3
Total adjustments. Combine lines 2a through 2z .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
AFSI before financial statement net operating loss carryover. Combine lines 1f and 3 .
.
.
.
.
.
**5 **
Financial statement net operating loss (FSNOL) (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
AFSI. Subtract line 5 from line 4. If zero or less, enter -0- .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
Multiply line 6 by 15% (0.15)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
Corporate alternative minimum tax foreign tax credit (CAMT FTC). Enter amount from Part IV, Section
I, line 6 (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**9 **
Tentative minimum tax. Subtract line 8 from line 7. If zero or less, enter -0- .
.
.
.
.
.
.
.
.
10
Regular tax liability (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Base erosion minimum tax (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Combine lines 10 and 11 .
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Alternative minimum tax. Subtract line 12 from line 9. If zero or less, enter -0-. Enter here and on

Form 1120, Schedule J, line 3, or the appropriate line of the corporation’s income tax return
.
.
.

|5||

|**1 **
Net income or loss per AFS (see instructions):
a
Consolidated net income or loss per the AFS of the corporation .
.
.
.
.
.
.
.
.
.
.
.
.
b
Include AFS net income or loss of other includible entities (add net income and subtract net loss) .
.
c
Exclude AFS net income or loss of excludible entities (add net loss and subtract net income) .
.
.
d
Adjustment for certain consolidating entries (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
e
Specified additional net income or loss item D. Reserved for future use
.
.
.
.
.
.
.
.
.
.
f
AFS net income or loss before adjustments. Combine lines 1a through 1d
.
.
.
.
.
.
.
.
.
**2 **
Adjustments (see instructions):
a
Financial statements covering different tax years .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Reserved for future use—Adjustment 2b
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
c
Corporations that are not included on the taxpayer’s consolidated return (see instructions) .
.
.
.
d
The corporation’s distributive share of adjusted financial statement income of partnerships .
.
.
.
**e **Aggregate pro-rata share of adjusted net income from CFCs for which the corporation is a U.S.
shareholder. Enter the amount from Part VI, Section II, line 3 .
.
.
.
.
.
.
.
.
.
.
.
.
.
f
Amounts that are not effectively connected to a U.S. trade or business
.
.
.
.
.
.
.
.
.
.
g
Certain taxes. Enter the amount from Part III, line 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Patronage dividends and per-unit retain allocations (cooperatives only)
.
.
.
.
.
.
.
.
.
.
i
Alaska native corporations .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
j
Certain credits .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Mortgage servicing income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
l
Covered benefit plans described in section 56A(c)(11)(B)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
m Tax-exempt entities (organizations subject to tax under section 511)
.
.
.
.
.
.
.
.
.
.
.
n
Depreciation .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
o
Qualified wireless spectrum .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
p
Covered transactions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
q
Adjustments related to bankruptcy and insolvency
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
r
Certain insurance company adjustments
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
s
AFSI adjustment S—Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
t
AFSI adjustment T—Reserved for future use
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
u
AFSI adjustment U—Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
z
Other .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
3
Total adjustments. Combine lines 2a through 2z .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
AFSI before financial statement net operating loss carryover. Combine lines 1f and 3 .
.
.
.
.
.
**5 **
Financial statement net operating loss (FSNOL) (see instructions)
.
.
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.
.
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.
.
.
**6 **
AFSI. Subtract line 5 from line 4. If zero or less, enter -0- .
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7
Multiply line 6 by 15% (0.15)
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.
**8 **
Corporate alternative minimum tax foreign tax credit (CAMT FTC). Enter amount from Part IV, Section
I, line 6 (see instructions) .
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.
**9 **
Tentative minimum tax. Subtract line 8 from line 7. If zero or less, enter -0- .
.
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10
Regular tax liability (see instructions) .
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11
Base erosion minimum tax (see instructions)
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12
Combine lines 10 and 11 .
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13
Alternative minimum tax. Subtract line 12 from line 9. If zero or less, enter -0-. Enter here and on

Form 1120, Schedule J, line 3, or the appropriate line of the corporation’s income tax return
.
.
.

|**6 **||

|**1 **
Net income or loss per AFS (see instructions):
a
Consolidated net income or loss per the AFS of the corporation .
.
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.
b
Include AFS net income or loss of other includible entities (add net income and subtract net loss) .
.
c
Exclude AFS net income or loss of excludible entities (add net loss and subtract net income) .
.
.
d
Adjustment for certain consolidating entries (see instructions)
.
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e
Specified additional net income or loss item D. Reserved for future use
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f
AFS net income or loss before adjustments. Combine lines 1a through 1d
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**2 **
Adjustments (see instructions):
a
Financial statements covering different tax years .
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b
Reserved for future use—Adjustment 2b
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c
Corporations that are not included on the taxpayer’s consolidated return (see instructions) .
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d
The corporation’s distributive share of adjusted financial statement income of partnerships .
.
.
.
**e **Aggregate pro-rata share of adjusted net income from CFCs for which the corporation is a U.S.
shareholder. Enter the amount from Part VI, Section II, line 3 .
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f
Amounts that are not effectively connected to a U.S. trade or business
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g
Certain taxes. Enter the amount from Part III, line 7 .
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h
Patronage dividends and per-unit retain allocations (cooperatives only)
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i
Alaska native corporations .
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j
Certain credits .
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k
Mortgage servicing income .
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l
Covered benefit plans described in section 56A(c)(11)(B)
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.
m Tax-exempt entities (organizations subject to tax under section 511)
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n
Depreciation .
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Qualified wireless spectrum .
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p
Covered transactions .
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q
Adjustments related to bankruptcy and insolvency
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r
Certain insurance company adjustments
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s
AFSI adjustment S—Reserved for future use .
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t
AFSI adjustment T—Reserved for future use
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u
AFSI adjustment U—Reserved for future use .
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z
Other .
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3
Total adjustments. Combine lines 2a through 2z .
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.
.
**4 **
AFSI before financial statement net operating loss carryover. Combine lines 1f and 3 .
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.
.
.
.
**5 **
Financial statement net operating loss (FSNOL) (see instructions)
.
.
.
.
.
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.
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.
.
.
.
**6 **
AFSI. Subtract line 5 from line 4. If zero or less, enter -0- .
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.
7
Multiply line 6 by 15% (0.15)
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.
.
.
.
.
.
.
.
.
.
.
.
**8 **
Corporate alternative minimum tax foreign tax credit (CAMT FTC). Enter amount from Part IV, Section
I, line 6 (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
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.
.
**9 **
Tentative minimum tax. Subtract line 8 from line 7. If zero or less, enter -0- .
.
.
.
.
.
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.
.
10
Regular tax liability (see instructions) .
.
.
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.
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.
11
Base erosion minimum tax (see instructions)
.
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.
.
12
Combine lines 10 and 11 .
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.
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.
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.
.
.
.
.
13
Alternative minimum tax. Subtract line 12 from line 9. If zero or less, enter -0-. Enter here and on

Form 1120, Schedule J, line 3, or the appropriate line of the corporation’s income tax return
.
.
.

|**7 **||

|**1 **
Net income or loss per AFS (see instructions):
a
Consolidated net income or loss per the AFS of the corporation .
.
.
.
.
.
.
.
.
.
.
.
.
b
Include AFS net income or loss of other includible entities (add net income and subtract net loss) .
.
c
Exclude AFS net income or loss of excludible entities (add net loss and subtract net income) .
.
.
d
Adjustment for certain consolidating entries (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
e
Specified additional net income or loss item D. Reserved for future use
.
.
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.
.
.
.
.
f
AFS net income or loss before adjustments. Combine lines 1a through 1d
.
.
.
.
.
.
.
.
.
**2 **
Adjustments (see instructions):
a
Financial statements covering different tax years .
.
.
.
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.
.
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.
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.
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b
Reserved for future use—Adjustment 2b
.
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.
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.
.
.
c
Corporations that are not included on the taxpayer’s consolidated return (see instructions) .
.
.
.
d
The corporation’s distributive share of adjusted financial statement income of partnerships .
.
.
.
**e **Aggregate pro-rata share of adjusted net income from CFCs for which the corporation is a U.S.
shareholder. Enter the amount from Part VI, Section II, line 3 .
.
.
.
.
.
.
.
.
.
.
.
.
.
f
Amounts that are not effectively connected to a U.S. trade or business
.
.
.
.
.
.
.
.
.
.
g
Certain taxes. Enter the amount from Part III, line 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Patronage dividends and per-unit retain allocations (cooperatives only)
.
.
.
.
.
.
.
.
.
.
i
Alaska native corporations .
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.
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.
.
.
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.
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.
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.
.
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j
Certain credits .
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.
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.
.
.
.
.
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.
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.
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.
.
k
Mortgage servicing income .
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
l
Covered benefit plans described in section 56A(c)(11)(B)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
m Tax-exempt entities (organizations subject to tax under section 511)
.
.
.
.
.
.
.
.
.
.
.
n
Depreciation .
.
.
.
.
.
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.
.
.
.
.
.
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.
.
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.
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.
.
o
Qualified wireless spectrum .
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.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
p
Covered transactions .
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
q
Adjustments related to bankruptcy and insolvency
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
r
Certain insurance company adjustments
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
s
AFSI adjustment S—Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
t
AFSI adjustment T—Reserved for future use
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
u
AFSI adjustment U—Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
z
Other .
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.
.
.
.
.
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.
.
.
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.
.
.
.
.
.
3
Total adjustments. Combine lines 2a through 2z .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
AFSI before financial statement net operating loss carryover. Combine lines 1f and 3 .
.
.
.
.
.
**5 **
Financial statement net operating loss (FSNOL) (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
AFSI. Subtract line 5 from line 4. If zero or less, enter -0- .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
Multiply line 6 by 15% (0.15)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
Corporate alternative minimum tax foreign tax credit (CAMT FTC). Enter amount from Part IV, Section
I, line 6 (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**9 **
Tentative minimum tax. Subtract line 8 from line 7. If zero or less, enter -0- .
.
.
.
.
.
.
.
.
10
Regular tax liability (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Base erosion minimum tax (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Combine lines 10 and 11 .
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Alternative minimum tax. Subtract line 12 from line 9. If zero or less, enter -0-. Enter here and on

Form 1120, Schedule J, line 3, or the appropriate line of the corporation’s income tax return
.
.
.

|8||

|**1 **
Net income or loss per AFS (see instructions):
a
Consolidated net income or loss per the AFS of the corporation .
.
.
.
.
.
.
.
.
.
.
.
.
b
Include AFS net income or loss of other includible entities (add net income and subtract net loss) .
.
c
Exclude AFS net income or loss of excludible entities (add net loss and subtract net income) .
.
.
d
Adjustment for certain consolidating entries (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
e
Specified additional net income or loss item D. Reserved for future use
.
.
.
.
.
.
.
.
.
.
f
AFS net income or loss before adjustments. Combine lines 1a through 1d
.
.
.
.
.
.
.
.
.
**2 **
Adjustments (see instructions):
a
Financial statements covering different tax years .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Reserved for future use—Adjustment 2b
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
c
Corporations that are not included on the taxpayer’s consolidated return (see instructions) .
.
.
.
d
The corporation’s distributive share of adjusted financial statement income of partnerships .
.
.
.
**e **Aggregate pro-rata share of adjusted net income from CFCs for which the corporation is a U.S.
shareholder. Enter the amount from Part VI, Section II, line 3 .
.
.
.
.
.
.
.
.
.
.
.
.
.
f
Amounts that are not effectively connected to a U.S. trade or business
.
.
.
.
.
.
.
.
.
.
g
Certain taxes. Enter the amount from Part III, line 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Patronage dividends and per-unit retain allocations (cooperatives only)
.
.
.
.
.
.
.
.
.
.
i
Alaska native corporations .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
j
Certain credits .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
k
Mortgage servicing income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
l
Covered benefit plans described in section 56A(c)(11)(B)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
m Tax-exempt entities (organizations subject to tax under section 511)
.
.
.
.
.
.
.
.
.
.
.
n
Depreciation .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
o
Qualified wireless spectrum .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
p
Covered transactions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
q
Adjustments related to bankruptcy and insolvency
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
r
Certain insurance company adjustments
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
s
AFSI adjustment S—Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
t
AFSI adjustment T—Reserved for future use
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
u
AFSI adjustment U—Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
z
Other .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
3
Total adjustments. Combine lines 2a through 2z .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
AFSI before financial statement net operating loss carryover. Combine lines 1f and 3 .
.
.
.
.
.
**5 **
Financial statement net operating loss (FSNOL) (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
AFSI. Subtract line 5 from line 4. If zero or less, enter -0- .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
Multiply line 6 by 15% (0.15)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
Corporate alternative minimum tax foreign tax credit (CAMT FTC). Enter amount from Part IV, Section
I, line 6 (see instructions) .
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**9 **
Tentative minimum tax. Subtract line 8 from line 7. If zero or less, enter -0- .
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10
Regular tax liability (see instructions) .
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11
Base erosion minimum tax (see instructions)
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12
Combine lines 10 and 11 .
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13
Alternative minimum tax. Subtract line 12 from line 9. If zero or less, enter -0-. Enter here and on

Form 1120, Schedule J, line 3, or the appropriate line of the corporation’s income tax return
.
.
.

|**9 **||

|**1 **
Net income or loss per AFS (see instructions):
a
Consolidated net income or loss per the AFS of the corporation .
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b
Include AFS net income or loss of other includible entities (add net income and subtract net loss) .
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c
Exclude AFS net income or loss of excludible entities (add net loss and subtract net income) .
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d
Adjustment for certain consolidating entries (see instructions)
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e
Specified additional net income or loss item D. Reserved for future use
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f
AFS net income or loss before adjustments. Combine lines 1a through 1d
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**2 **
Adjustments (see instructions):
a
Financial statements covering different tax years .
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b
Reserved for future use—Adjustment 2b
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c
Corporations that are not included on the taxpayer’s consolidated return (see instructions) .
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d
The corporation’s distributive share of adjusted financial statement income of partnerships .
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.
**e **Aggregate pro-rata share of adjusted net income from CFCs for which the corporation is a U.S.
shareholder. Enter the amount from Part VI, Section II, line 3 .
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f
Amounts that are not effectively connected to a U.S. trade or business
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g
Certain taxes. Enter the amount from Part III, line 7 .
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h
Patronage dividends and per-unit retain allocations (cooperatives only)
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i
Alaska native corporations .
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j
Certain credits .
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k
Mortgage servicing income .
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l
Covered benefit plans described in section 56A(c)(11)(B)
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m Tax-exempt entities (organizations subject to tax under section 511)
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n
Depreciation .
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Qualified wireless spectrum .
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p
Covered transactions .
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q
Adjustments related to bankruptcy and insolvency
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r
Certain insurance company adjustments
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s
AFSI adjustment S—Reserved for future use .
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t
AFSI adjustment T—Reserved for future use
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u
AFSI adjustment U—Reserved for future use .
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z
Other .
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3
Total adjustments. Combine lines 2a through 2z .
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.
**4 **
AFSI before financial statement net operating loss carryover. Combine lines 1f and 3 .
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.
**5 **
Financial statement net operating loss (FSNOL) (see instructions)
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.
**6 **
AFSI. Subtract line 5 from line 4. If zero or less, enter -0- .
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7
Multiply line 6 by 15% (0.15)
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.
**8 **
Corporate alternative minimum tax foreign tax credit (CAMT FTC). Enter amount from Part IV, Section
I, line 6 (see instructions) .
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.
**9 **
Tentative minimum tax. Subtract line 8 from line 7. If zero or less, enter -0- .
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10
Regular tax liability (see instructions) .
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11
Base erosion minimum tax (see instructions)
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12
Combine lines 10 and 11 .
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.
13
Alternative minimum tax. Subtract line 12 from line 9. If zero or less, enter -0-. Enter here and on

Form 1120, Schedule J, line 3, or the appropriate line of the corporation’s income tax return
.
.
.

|10||

|**1 **
Net income or loss per AFS (see instructions):
a
Consolidated net income or loss per the AFS of the corporation .
.
.
.
.
.
.
.
.
.
.
.
.
b
Include AFS net income or loss of other includible entities (add net income and subtract net loss) .
.
c
Exclude AFS net income or loss of excludible entities (add net loss and subtract net income) .
.
.
d
Adjustment for certain consolidating entries (see instructions)
.
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e
Specified additional net income or loss item D. Reserved for future use
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f
AFS net income or loss before adjustments. Combine lines 1a through 1d
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.
**2 **
Adjustments (see instructions):
a
Financial statements covering different tax years .
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b
Reserved for future use—Adjustment 2b
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c
Corporations that are not included on the taxpayer’s consolidated return (see instructions) .
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d
The corporation’s distributive share of adjusted financial statement income of partnerships .
.
.
.
**e **Aggregate pro-rata share of adjusted net income from CFCs for which the corporation is a U.S.
shareholder. Enter the amount from Part VI, Section II, line 3 .
.
.
.
.
.
.
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.
.
.
.
.
.
f
Amounts that are not effectively connected to a U.S. trade or business
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g
Certain taxes. Enter the amount from Part III, line 7 .
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.
h
Patronage dividends and per-unit retain allocations (cooperatives only)
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i
Alaska native corporations .
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j
Certain credits .
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k
Mortgage servicing income .
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.
l
Covered benefit plans described in section 56A(c)(11)(B)
.
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.
.
.
.
.
.
.
.
.
.
m Tax-exempt entities (organizations subject to tax under section 511)
.
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.
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.
.
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.
.
n
Depreciation .
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o
Qualified wireless spectrum .
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p
Covered transactions .
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.
.
.
q
Adjustments related to bankruptcy and insolvency
.
.
.
.
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.
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.
.
.
.
.
.
.
.
.
.
r
Certain insurance company adjustments
.
.
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s
AFSI adjustment S—Reserved for future use .
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.
.
t
AFSI adjustment T—Reserved for future use
.
.
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.
.
.
.
u
AFSI adjustment U—Reserved for future use .
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z
Other .
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3
Total adjustments. Combine lines 2a through 2z .
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.
.
.
.
**4 **
AFSI before financial statement net operating loss carryover. Combine lines 1f and 3 .
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.
.
.
.
**5 **
Financial statement net operating loss (FSNOL) (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
AFSI. Subtract line 5 from line 4. If zero or less, enter -0- .
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.
7
Multiply line 6 by 15% (0.15)
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.
.
.
.
.
.
.
.
.
.
.
.
**8 **
Corporate alternative minimum tax foreign tax credit (CAMT FTC). Enter amount from Part IV, Section
I, line 6 (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
.
.
.
**9 **
Tentative minimum tax. Subtract line 8 from line 7. If zero or less, enter -0- .
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.
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.
.
.
.
.
10
Regular tax liability (see instructions) .
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.
11
Base erosion minimum tax (see instructions)
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.
12
Combine lines 10 and 11 .
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.
.
.
.
13
Alternative minimum tax. Subtract line 12 from line 9. If zero or less, enter -0-. Enter here and on

Form 1120, Schedule J, line 3, or the appropriate line of the corporation’s income tax return
.
.
.

|11||

|**1 **
Net income or loss per AFS (see instructions):
a
Consolidated net income or loss per the AFS of the corporation .
.
.
.
.
.
.
.
.
.
.
.
.
b
Include AFS net income or loss of other includible entities (add net income and subtract net loss) .
.
c
Exclude AFS net income or loss of excludible entities (add net loss and subtract net income) .
.
.
d
Adjustment for certain consolidating entries (see instructions)
.
.
.
.
.
.
.
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.
.
.
.
.
e
Specified additional net income or loss item D. Reserved for future use
.
.
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.
.
.
.
.
f
AFS net income or loss before adjustments. Combine lines 1a through 1d
.
.
.
.
.
.
.
.
.
**2 **
Adjustments (see instructions):
a
Financial statements covering different tax years .
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.
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.
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.
.
b
Reserved for future use—Adjustment 2b
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.
.
.
.
.
c
Corporations that are not included on the taxpayer’s consolidated return (see instructions) .
.
.
.
d
The corporation’s distributive share of adjusted financial statement income of partnerships .
.
.
.
**e **Aggregate pro-rata share of adjusted net income from CFCs for which the corporation is a U.S.
shareholder. Enter the amount from Part VI, Section II, line 3 .
.
.
.
.
.
.
.
.
.
.
.
.
.
f
Amounts that are not effectively connected to a U.S. trade or business
.
.
.
.
.
.
.
.
.
.
g
Certain taxes. Enter the amount from Part III, line 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
h
Patronage dividends and per-unit retain allocations (cooperatives only)
.
.
.
.
.
.
.
.
.
.
i
Alaska native corporations .
.
.
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.
.
.
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.
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.
.
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.
j
Certain credits .
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.
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.
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.
.
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.
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.
.
.
.
k
Mortgage servicing income .
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
l
Covered benefit plans described in section 56A(c)(11)(B)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
m Tax-exempt entities (organizations subject to tax under section 511)
.
.
.
.
.
.
.
.
.
.
.
n
Depreciation .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
o
Qualified wireless spectrum .
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.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
p
Covered transactions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
q
Adjustments related to bankruptcy and insolvency
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
r
Certain insurance company adjustments
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
s
AFSI adjustment S—Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
t
AFSI adjustment T—Reserved for future use
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
u
AFSI adjustment U—Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
z
Other .
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.
.
.
.
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.
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.
.
.
.
.
.
.
.
3
Total adjustments. Combine lines 2a through 2z .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
AFSI before financial statement net operating loss carryover. Combine lines 1f and 3 .
.
.
.
.
.
**5 **
Financial statement net operating loss (FSNOL) (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
AFSI. Subtract line 5 from line 4. If zero or less, enter -0- .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
Multiply line 6 by 15% (0.15)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
Corporate alternative minimum tax foreign tax credit (CAMT FTC). Enter amount from Part IV, Section
I, line 6 (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**9 **
Tentative minimum tax. Subtract line 8 from line 7. If zero or less, enter -0- .
.
.
.
.
.
.
.
.
10
Regular tax liability (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Base erosion minimum tax (see instructions)
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12
Combine lines 10 and 11 .
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13
Alternative minimum tax. Subtract line 12 from line 9. If zero or less, enter -0-. Enter here and on

Form 1120, Schedule J, line 3, or the appropriate line of the corporation’s income tax return
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|12||

|**1 **
Net income or loss per AFS (see instructions):
a
Consolidated net income or loss per the AFS of the corporation .
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b
Include AFS net income or loss of other includible entities (add net income and subtract net loss) .
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c
Exclude AFS net income or loss of excludible entities (add net loss and subtract net income) .
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d
Adjustment for certain consolidating entries (see instructions)
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e
Specified additional net income or loss item D. Reserved for future use
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f
AFS net income or loss before adjustments. Combine lines 1a through 1d
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**2 **
Adjustments (see instructions):
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Financial statements covering different tax years .
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b
Reserved for future use—Adjustment 2b
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c
Corporations that are not included on the taxpayer’s consolidated return (see instructions) .
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d
The corporation’s distributive share of adjusted financial statement income of partnerships .
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**e **Aggregate pro-rata share of adjusted net income from CFCs for which the corporation is a U.S.
shareholder. Enter the amount from Part VI, Section II, line 3 .
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f
Amounts that are not effectively connected to a U.S. trade or business
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g
Certain taxes. Enter the amount from Part III, line 7 .
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h
Patronage dividends and per-unit retain allocations (cooperatives only)
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Alaska native corporations .
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j
Certain credits .
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k
Mortgage servicing income .
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l
Covered benefit plans described in section 56A(c)(11)(B)
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m Tax-exempt entities (organizations subject to tax under section 511)
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n
Depreciation .
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Qualified wireless spectrum .
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p
Covered transactions .
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q
Adjustments related to bankruptcy and insolvency
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r
Certain insurance company adjustments
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s
AFSI adjustment S—Reserved for future use .
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t
AFSI adjustment T—Reserved for future use
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u
AFSI adjustment U—Reserved for future use .
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z
Other .
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3
Total adjustments. Combine lines 2a through 2z .
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**4 **
AFSI before financial statement net operating loss carryover. Combine lines 1f and 3 .
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**5 **
Financial statement net operating loss (FSNOL) (see instructions)
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**6 **
AFSI. Subtract line 5 from line 4. If zero or less, enter -0- .
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7
Multiply line 6 by 15% (0.15)
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**8 **
Corporate alternative minimum tax foreign tax credit (CAMT FTC). Enter amount from Part IV, Section
I, line 6 (see instructions) .
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**9 **
Tentative minimum tax. Subtract line 8 from line 7. If zero or less, enter -0- .
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10
Regular tax liability (see instructions) .
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11
Base erosion minimum tax (see instructions)
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12
Combine lines 10 and 11 .
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13
Alternative minimum tax. Subtract line 12 from line 9. If zero or less, enter -0-. Enter here and on

Form 1120, Schedule J, line 3, or the appropriate line of the corporation’s income tax return
.
.
.

|13||

Form 4626 (2025)

Form 4626 (2025) Page 4 Part IV Corporate Alternative Minimum Tax—Foreign Tax Credit Section I—CAMT Foreign Tax Credit

Form 4626 (2025)

Form 4626 (2025) Page 5 Part IV Corporate Alternative Minimum Tax—Foreign Tax Credit (continued) Section II—Allowable CFC CAMT Foreign Income Taxes

Form 4626 (2025)

Form 4626 (2025) Page 6 Part IV Corporate Alternative Minimum Tax—Foreign Tax Credit (continued) Section III—CAMT Foreign Tax Credit Carryover for CFCs (Report all amounts in U.S. dollars.)

Form 4626 (2025)

Form 4626 (2025) Page 7 Part V Members of a Controlled Group Treated as a Single Employer and FPMG Members Taken Into Account in “Applicable Corporation”

Form 4626 (2025)

Form 4626 (2025) Page 8 Part VI Aggregate Pro-Rata Share of Adjusted Net Income or Loss of CFCs Described in Section 56A(c)(3) Section I—Pro-Rata Share of Adjusted Net Income or Loss of CFCs Described in Section 56A(c)(3)

Form 4626 (2025)