(Rev. December 2025)
1225 Inst 1118 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
In this part
- (Use with the December 2025 revision of Form 1118, the December 2021 revision of…
- Future Developments
- What’s New
- Reminders
- 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
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