7
Form 1118 (Rev. 12-2015)
Page
Schedule E
Tax Deemed Paid by Certain Third-, Fourth-, and Fifth-Tier Foreign Corporations Under Section 902(b)
Use this schedule to report taxes deemed paid with respect to dividends from eligible post-1986 undistributed earnings of fourth-, fifth- and sixth-tier controlled
foreign corporations. Report all amounts in U.S. dollars unless otherwise specified.
Part I—Tax Deemed Paid by Third-Tier Foreign Corporations (In general, include the column 10 results in Schedule D, Part II, Section A, column 6(b).
However, see instructions for Schedule C, Part I, column 6(b) for an exception.)
1b. EIN (if any) of the
3. Country of Incorporation
4. Post-1986 Undistributed
5. Opening Balance in
1a. Name of Fourth-Tier Foreign Corporation and
1c. Reference ID number
2. Tax Year End (Yr-Mo) (see
fourth-tier foreign
(enter country code- see
Earnings (in functional
Post-1986 Foreign Income
Its Related Third-Tier Foreign Corporation
(see instructions)
instructions)
corporation
instructions)
currency—attach schedule)
Taxes
6. Foreign Taxes Paid and Deemed Paid for Tax Year Indicated
8. Dividends Paid (in functional currency)
7. Post-1986 Foreign Income
10. Tax Deemed Paid
9. Divide column 8(a) by
Taxes (add columns 5,
(multiply column 7 by
column 4
(b) Taxes Deemed Paid (from
6(a), and 6(b))
column 9)
(a) Taxes Paid
Part II, column 10)
(a) of Fourth-tier CFC
(b) of Third-tier CFC
1118
Form
(Rev. 12-2015)