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This version of the form is not currently in use and is provided for reference only. Download this version of
IRS Form 1120-F Schedule H
for the current year.
IRS Form 1120-F Schedule H Deductions Allocated to Effectively Connected Income Under Regulations Section 1.861-8
What Is IRS Form 1120-F Schedule H?
This is a tax form that was released by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury. The document is a supplement to IRS Form 1120-F, U.S. Income Tax Return of a Foreign Corporation. Check the official IRS-issued instructions before completing and submitting the form.
FAQ
Q: What is IRS Form 1120-F?
A: IRS Form 1120-F is a tax form used by foreign corporations to report their income in the United States.
Q: What is Schedule H on Form 1120-F?
A: Schedule H is a part of Form 1120-F that is used to allocate deductions to effectively connected income.
Q: What are deductions allocated to effectively connected income?
A: Deductions allocated to effectively connected income are expenses that can be deducted against income that is subject to US taxation.
Q: What is Regulations Section 1.861-8?
A: Regulations Section 1.861-8 is a specific section of the tax regulations that provides guidance on how to allocate deductions to effectively connected income.
Q: Why is it important to allocate deductions to effectively connected income?
A: Allocating deductions to effectively connected income reduces the amount of taxable income for foreign corporations in the United States.
Form Details:
- A 2-page form available for download in PDF;
- This form cannot be used to file taxes for the current year. Choose a more recent version to file for the current tax year;
- Editable, printable, and free;
- Fill out the form in our online filing application.
Download a fillable version of IRS Form 1120-F Schedule H through the link below or browse more documents in our library of IRS Forms.
Download IRS Form 1120-F Schedule H Deductions Allocated to Effectively Connected Income Under Regulations Section 1.861-8
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