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

Purpose of Form

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

Use Form 1118 to compute a corporation’s foreign tax credit for certain taxes paid or accrued to foreign countries or U.S. territories. See Taxes Eligible for a Credit, later.

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▸Contents — 1225 Inst 1118 (PDF)
1225 Inst 1118 (PDF)

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