INSTRUCTIONS: U.S. INCOME TAX RETURN OF A FOREIGN CORPORATION (Form 1120-F)

Foreign corporations deriving income from business in the United States use a form 1120-F to file their federal income tax. This document can be obtained from the website of the Internal Revenue Service.

U.S. Income Tax Return Of A Foreign Corporation 1120-F Step 1: Those not filing on a calendar year basis should enter the beginning and ending dates of their fiscal year.

U.S. Income Tax Return Of A Foreign Corporation 1120-F Step 2: Provide the name and address of the corporation where indicated.

U.S. Income Tax Return Of A Foreign Corporation 1120-F Step 3: Enter the corporation's employer identification number.

U.S. Income Tax Return Of A Foreign Corporation 1120-F Step 4: Check all applicable boxes concerning the type of return being filed.

U.S. Income Tax Return Of A Foreign Corporation 1120-F Step 5: Answer all questions on lines A through G as instructed.

U.S. Income Tax Return Of A Foreign Corporation 1120-F Step 6: Answer all questions on lines H through M by checking "Yes" or "No" in the appropriate column.

U.S. Income Tax Return Of A Foreign Corporation 1120-F Step 7: Skip to the second page. Complete Section I as instructed.

U.S. Income Tax Return Of A Foreign Corporation 1120-F Step 8: Transfer line 11 from Section I to line 1 on the first page.

U.S. Income Tax Return Of A Foreign Corporation 1120-F Step 9: Skip to the third page. Complete Section II on this and the fourth page, which is necessary to complete the remainder of the first page.

U.S. Income Tax Return Of A Foreign Corporation 1120-F Step 10: Transfer the value from line 9 on the fourth page to line 2 of the first page.

U.S. Income Tax Return Of A Foreign Corporation 1120-F Step 11: Skip to Section III and complete the fifth, sixth and seventh pages as instructed.

U.S. Income Tax Return Of A Foreign Corporation 1120-F Step 12: Transfer the sum of line 6 and 10 from the fifth page to line 3 on the first page.

U.S. Income Tax Return Of A Foreign Corporation 1120-F Step 13: Complete lines 4 through 9 on the first page as directed. Sign and date the bottom of the page, as well as providing your title.