SEC. 3. FORM 8873

Internal Revenue Bulletin 2001-23 · 2026-10-03 edition · updated 2026-10-04 · United States

(“EXTRATERRITORIAL INCOME EXCLUSION”)

A taxpayer that reports extraterritorial income on its income tax return calculates its ETI exclusion with respect to that income on Form 8873 ( “Extraterritorial In- come Exclusion” ). Such taxpayer must attach a completed Form 8873 to its income tax return.

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▸Contents — Internal Revenue Bulletin 2001-23

Internal Revenue Bulletin 2001-23

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