Employer Identification Number (EIN)

Enter the corporation’s EIN. If the corporation does not have an EIN, it must apply for one. An EIN may be applied for:

12 Instructions for Form 1120-F (2025)

and corrected amount. Also, indicate the Form 1120-F section, part, schedule, and/or line to which the adjustment relates.

If the corporation’s return is being amended for a tax year in which the corporation participated in a “reportable transaction,” attach Form 8886, Reportable Transaction Disclosure Statement. If a reportable transaction results in a loss or credit carried back to a prior tax year, attach Form 8886 for the carryback years.

Carryback claims. If an amended Form 1120-F is used as a carryback claim, attach copies of Form 1120-F, page 1 and the tax computation page, for both the year the loss or credit originated and for the carryback year. Also, attach any other forms, schedules, or statements that are necessary to support the claim, including a statement that shows all adjustments required to figure any NOL that was carried back. At the top of each form or schedule attached, write “Copy Only—Do Not Process.”

Schedule M-3 attached. A corporation with total assets reportable on Form 1120-F, Schedule L, of $10 million or more on the last day of the tax year must file Schedule M-3 (Form 1120-F), Net Income (Loss) Reconcilation for Foreign Corporations With Reportable Assets of $10 Million or More, instead of Schedule M-1. A foreign corporation filing Form 1120-F that is not required to file Schedule M-3 (Form 1120-F) may voluntarily file Schedule M-3 (Form 1120-F) instead of Schedule M-1.

Corporations that (a) are required to file Schedule M-3 (Form 1120-F) and have less than $50 million total assets at the end of the tax year, or (b) are not required to file Schedule M-3 (Form 1120-F) and voluntarily file Schedule M-3 (Form 1120-F), must either (i) complete Schedule M-3 (Form 1120-F) entirely, or (ii) complete Schedule M-3 (Form 1120-F) through Part I, and complete Schedule M-1, instead of completing Parts II and III of Schedule M-3 (Form 1120-F). If the corporation chooses to complete Schedule M-1 instead of completing Parts II and III of Schedule M-3 (Form 1120-F), the amount on Schedule M-1, line 1, must equal the amount on Schedule M-3 (Form 1120-F), Part I, line 11. See the instructions for Schedule M-1 (Form 1120-F) and the Instructions for Schedule M-3 (Form 1120-F) for more details.

If you are filing Schedule M-3, check the “Schedule M-3 attached” box at the top of page 1 of Form 1120-F.

Protective return filers. Check the “Protective return” box if the foreign corporation is filing a protective return. See Protective return, earlier, for information concerning who should file a protective return.

If the corporation is filing a protective return, complete Form 1120-F as follows. Page 1. Enter the complete name, address, and EIN of the corporation. Check the “Protective return” box. Provide all the information required in items A through G.

Note: If the corporation is filing Form 1120-F to claim a refund for overwithholding reported in Section I on page 4, the return may also assert protective return status for the right to claim deductions and credits attributable to ECI by also checking the “Protective return” box at the top of page 1.

Refund amount. Enter on page 1, lines 1 and 4a, the amount from page 4, line 11. Enter on lines 5i and 5z the amount from page 4, line 12. Enter the excess of line 5z over line 4a on lines 8a and 9b. This is the amount to be refunded to you. Signature. An authorized officer of the corporation must sign and date the return. If the protective return is being filed pursuant to an income tax treaty exemption, attach a completed Form 8833 to the return. Page 2. Provide all the information required in items N, O, Q, T, V, W(1), W(2), X, Y, AA, BB, and any other applicable

questions. With respect to item Y, it is not necessary for the corporation to file Schedule P, even if the answer to item Y(1) is “Yes.” However, a corporation that files a protective tax return may voluntarily file Schedules I and P to preserve certain timely elections.

Page 3. Complete all applicable portions of Section I, Income From U.S. Sources Not Effectively Connected With the Conduct of a Trade or Business in the United States.