About Schedule I (Form 1120-F), Interest Expense Allocation Under Regulations Section 1.882-5

File this schedule to report:

• the amount of interest expense allocable to effectively connected income (“ECI”) and
• the deductible amount of such allocation for the tax year under section 882(c) and Regulations section 1.882-5.

Current Revision

Recent Developments

Other Items You May Find Useful