Instructions For Form 1118 (Rev. December 2015) (Page 12 of 12) in pdf

made on or after July 28, 2004, generally

Line 1a. Enter the total other deductions.

Schedules I, J, and K

are definitely related and allocable to all

Examples include: stewardship expenses;

gross income and apportioned solely to

See the separate instructions for

legal and accounting expenses; and other

domestic source income.

Schedule I, Schedule J, and Schedule K

expenses related to certain supportive

to see if the corporation must file these

functions such as overhead, general and

Lines 3a through 3d. Enter the amounts

schedules.

administrative, advertising, and marketing.

apportioned to each statutory grouping.

Deductions for charitable contributions

Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United

States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to

figure and collect the right amount of tax.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form

displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents

may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential,

as required by section 6103.

The time needed to complete and file this form and related schedules will vary depending on individual circumstances. The

estimated average times are:

Learning about the law

Preparing and sending

Form

Recordkeeping

or the form

the form to the IRS

1118

71 hr., 16 min.

17 hr., 44 min.

20 hr., 53 min.

Sch. I (Form 1118)

9 hr., 19 min.

1 hr.

1 hr., 11 min.

Sch. J (Form 1118)

22 hr., 43 min.

1 hr., 23 min.

1 hr., 49 min.

If you have comments concerning the accuracy of these time estimates or suggestions for making this form and related schedules

simpler, we would be happy to hear from you. See the instructions for the tax return with which this form is filed.

Instructions for Form 1118 (2015)

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Instructions For Form 1118 (Rev. December 2015) Page 12

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