Federal housing law
1225 Inst 1118 (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 2 chapters · 23 sections
- Jurisdiction
- United States
Contents
▸Instructions for Form 1118
Overview▸(Rev. December 2025)
Overview- (Use with the December 2025 revision of Form 1118, the December 2021 revision of separate Sche…
- Future Developments
- What’s New
- Reminders
▸General Instructions
Overview- Purpose of Form
- Who Must File
- When To Make the Election
- Computer-Generated Form 1118
- How To Complete Form 1118
- Categories of Income
- Special Rules
- Credit Limitations
- Treaty-Based Return Positions
- Proof of Credits
- Foreign Tax Redeterminations
- Specific Instructions
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule E