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Instructions for Form 1118›(Rev. December 2025)

(Use with the December 2025 revision of Form 1118, the December 2021 revision of…

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

Foreign Tax Credit—Corporations

Section references are to the Internal Revenue Code unless otherwise noted.

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

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