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Instructions for Form 1118›(Rev. December 2025)›General Instructions

Computer-Generated Form 1118

1225 Inst 1118 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

The corporation may submit a computer-generated Form 1118 and schedules if they conform to the IRS version. However, if a software program is used, it must be approved by the IRS for use in filing substitute forms. This ensures the proper placement of each item appearing on the IRS version. For more information, see Pub. 1167, General Rules and Specifications for Substitute Forms and Schedules.

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▸Contents — 1225 Inst 1118 (PDF)

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