About Schedule H (Form 1120-F), Deductions Allocated To Effectively Connected Income Under Regulations Section 1.861-8 | Internal Revenue Service

About Schedule H (Form 1120-F), Deductions Allocated To Effectively Connected Income Under Regulations Section 1.861-8

 

Notice: Historical Content


This is an archival or historical document and may not reflect current law, policies or procedures.

A foreign corporation that files Form 1120-F uses this schedule to report the amount of the foreign corporation's deductible expenses that are allocated and apportioned under Regulations sections 1.861-8 and 1.861-17 and Temporary Regulations section 1.861-8T between ECI and non-ECI.

Current Revision

Recent Developments

None at this time.

Other Items You May Find Useful

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About Form 1120-F, U.S. Income Tax Return of a Foreign Corporation
About Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)
This page is designated as historical and is no longer updated. Page Last Reviewed or Updated: 11-Sep-2024