Specific Instructions

Report all amounts in U.S. dollars unless otherwise specified. If it is necessary to convert from a foreign currency, attach a statement explaining how the conversion rate was determined.

Lines a, b, and c at the top of page 1 of the form. The corporation must complete a separate Form 1118 for each applicable category of income. See Categories of Income, earlier, for the code to enter on line a (at the top of page 1 of the form). Also see those instructions for the country code to enter on line b or line c, if applicable.