Form 1120-F (2018)
Page 2
Additional Information (continued from page 1)
Yes No
H
Did the corporation’s method of accounting change
from the preceding tax year? . . . . . . . .
If “Yes,” attach a statement with an explanation.
I
Did the corporation’s method of determining income
change from the preceding tax year? . . . . .
If “Yes,” attach a statement with an explanation.
J
Did the corporation file a U.S. income tax return for
the preceding tax year? . . . . . . . . .
K
(1) At any time during the tax year, was the
corporation engaged in a trade or business in the
United States? . . . . . . . . . . . .
(2) If “Yes,” is taxpayer’s trade or business within the
United States solely the result of a section 897
(FIRPTA) sale or disposition? . . . . . . . .
L
Did the corporation have a permanent establishment
in the United States for purposes of any applicable tax
treaty between the United States and a foreign
country? . . . . . . . . . . . . .
If “Yes,” enter the name of the foreign country:
M
Did the corporation have any transactions with related
parties? . . . . . . . . . . . . . .
If “Yes,” Form 5472 may have to be filed (see
instructions).
Enter number of Forms 5472 attached
▶
N
Is the corporation a controlled foreign corporation?
(See section 957(a) for definition.) . . . . . .
O
Is the corporation a personal service corporation?
(See instructions for definition.) . . . . . . .
P
Enter tax-exempt interest received or accrued during
the tax year (see instructions)
▶
$
Q
At the end of the tax year, did the corporation own,
directly or indirectly, 50% or more of the voting stock
of a U.S. corporation? (See section 267(c) for rules of
attribution.) . . . . . . . . . . . . .
If “Yes,” attach a statement showing (1) name and
EIN of such U.S. corporation; (2) percentage owned;
and (3) taxable income or (loss) before NOL and
special deductions of such U.S. corporation for the
tax year ending with or within your tax year.
R
If the corporation has an NOL for the tax year and
is electing to forego the carryback period, check
here (see instructions) . . . . . . . .
▶
S
Enter the available NOL carryover from prior tax years.
(Do not reduce it by any deduction on line 30a, page
4.)
▶
$
T
Is the corporation a subsidiary in a parent-subsidiary
controlled group? . . . . . . . . . . .
If “Yes,” enter the parent corporation’s:
(1) EIN
▶
(2) Name
▶
U (1) Is the corporation a dealer under section 475? . .
(2) Did the corporation mark to market any securities
or commodities other than in a dealer capacity? . .
Yes No
V
At the end of the tax year, did any individual, partnership,
corporation, estate, or trust own, directly or indirectly, 50%
or more of the corporation’s voting stock? (See section 267
(c) for rules of attribution.) . . . . . . . . . .
If “Yes,” attach a statement showing the name and
identifying number. (Do not include any information already
entered in item T.) Enter percentage owned
▶
W
(1) Is the corporation taking a position on this return that a
U.S. tax treaty overrules or modifies an Internal Revenue law
of the United States, thereby causing a reduction of tax? .
If “Yes,” the corporation is generally required to complete
and attach Form 8833. See Form 8833 for exceptions.
Note: Failure to disclose a treaty-based return position may
result in a $10,000 penalty (see section 6712).
(2) Is the corporation claiming treaty benefits pursuant to, or
otherwise filing its return pursuant to, a Competent Authority
determination or an Advance Pricing Agreement? . . .
If “Yes,” attach a copy of the Competent Authority
determination letter or Advance Pricing Agreement to your
return.
X
During the tax year, did the corporation own any entity that
was disregarded as an entity separate from its owner under
Regulations sections 301.7701-2 and 301.7701-3? . .
If “Yes,” attach a statement listing the name, country under whose
laws the entity was organized, and EIN (if any) of each such entity.
Y
(1) Did a partnership allocate to the corporation a
distributive share of income from a directly owned
partnership interest, any of which is ECI or treated as ECI by
the partnership or the partner? . . . . . . . .
If “Yes,” attach Schedule P. See instructions.
(2)
During the tax year, did the corporation own, directly or
indirectly, at least a 10% interest, in any foreign partnership?
If “Yes,” see instructions for required attachment.
Z
(1) Has the corporation engaged in any transactions the
results of which are subject to the arm’s-length standard
under section 482 and its regulations? . . . . . .
(2) Has the corporation recognized any interbranch amounts?
If “Yes,” attach statement (see instructions) . . . . .
AA
Is the corporation required to file Schedule UTP (Form
1120), Uncertain Tax Position Statement (see instructions)?
If “Yes,” complete and attach Schedule UTP.
BB
During the corporation’s tax year, did the corporation make
any payments that would require it to file Forms 1042 and
1042-S under chapter 3 (sections 1441 through 1464) or
chapter 4 (sections 1471 through 1474) of the Code? . .
CC
Is the corporation (including the home office or any branch)
a qualified derivatives dealer (QDD)? . . . . . . .
(1) If “Yes,” attach the required statement (see instructions)
(2) If “Yes,” enter the QI-EIN
▶
DD
Does the corporation have gross receipts of at least $500
million in any of the 3 preceding tax years (see sections
59A(e)(2) and (3))? . . . . . . . . . . . .
If “Yes,” complete and attach Form 8991.
EE
During the tax year, did the corporation pay or accrue any
interest or royalty for which a deduction is not allowed
under section 267A (see instructions)? . . . . . .
If “Yes,” enter the total amount of the
disallowed deductions . . .
▶
$
Form 1120-F (2018)