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Instructions for Form 1118›(Rev. December 2025)

Reminders

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

Corporate Alternative Minimum Tax Foreign Tax Credit. Form 1118 is not used to determine foreign tax credits for purposes of calculating the Corporate Alternative Minimum Tax (CAMT) under section 55, enacted under the Inflation Reduction Act of 2022, P.L. 117-169. Corporate taxpayers are required to use the

revised Form 4626 to determine foreign tax credits for purposes of calculating the CAMT tax liability, if any, under section 55.

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

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