Schedule J
(Form 1118)
(Rev. December 2018)
Department of the Treasury
Internal Revenue Service
Adjustments to Separate Limitation Income (Loss) Categories for
Determining Numerators of Limitation Fractions, Year-End Recharacterization Balances,
and Overall Foreign and Domestic Loss Account Balances
For calendar year 20 , or other tax year beginning
, 20 , and ending
, 20
▶
Attach to Form 1118.
OMB No. 1545-0123
Name of corporation Employer identification number
Part I
Adjustments to Separate Limitation Income or (Losses) in Determining Numerators of Limitation Fractions (see instructions)
(
) (
) (
) (
)
(
) (
) (
) (
)
(
) (
) (
) (
)
(
) (
) (
) (
)
(
) (
) (
) (
)
(
)
(
) (
) (
) (
) (
)
(
) (
) (
) (
) (
)
(
)
(
)
(
)
(
)
(
)
(
)
(i)
Section 951A income
(ii)
Foreign branch income
(iii)
Passive category income
(iv)
General category income
(v)
Other income*
(vi)
U.S. income
1 Income or (loss) before adjustments
2 Allocation of separate limitation losses:
a Section 951A income
b Foreign branch income
c Passive category income
d General category income
e Other income*
3 Subtotal—Combine lines 1 through 2e.
4 Allocation of overall foreign losses
5 Allocation of domestic losses
6 Subtotal—Combine lines 3 through 5.
7 Recapture of overall foreign losses
8 Subtotal—Combine lines 6 and 7.
9
Recharacterization of separate limitation
income:
a Section 951A income
b Foreign branch income
c Passive category income
d General category income
e Other income*
10 Recapture of overall domestic losses
11
Numerator of Limitation Fraction—
Combine lines 8 through 10. Enter each
result here and on Schedule B, Part II,
line 7, of corresponding Form 1118.
*
Important: See Computer-Generated Schedule J in instructions.
For Paperwork Reduction Act Notice, see the Instructions for Form 1118.
Cat. No. 10309U Schedule J (Form 1118) (Rev. 12-2018)