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 Schedule H (Form 1120-F) PDF Instructions for Schedule H (Form 1120-F) (Print Version) PDF Recent Developments None at this time. Other Items You May Find Useful All Schedule H (Form 1120-F) Revisions Other Current Products Related 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)