This form is filed by or on behalf of a noncontrolled section 902 corporation (defined in section 904(d)(2)(E)) to elect the U.S. dollar as its (or its qualified business unit (QBU) branch’s) functional currency. Current Revision Form 8819 PDF Recent Developments None at this time. Other Items You May Find Useful All Revisions for Form 8819 About Form 1118, Foreign Tax Credit — Corporations Other Current Products
