Schedule H (Form 1120-F) - Deductions Allocated To Effectively Connected Income Under Regulations Section 1.861-8 - 2014 Page 2

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Schedule H (Form 1120-F) 2014
Page
Part III
Allocation and Apportionment Methods and Financial Records Used to Complete
Parts I and II (continued)
Note. Indicate whether the corporation used any of the following financial and other records in Parts I and II
to identify deductible expenses allocated and apportioned to ECI.
Yes No
26a Published or other non-public audited financial statements
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b Non-audited financial statements .
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27
Home office management or other departmental cost accounting reports .
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28
Other (e.g., home country regulatory reports or written, contemporaneous functional analyses) (attach statement)
Part IV
Allocation and Apportionment of Expenses on Books and Records Used to Prepare Form 1120-F, Schedule L
Note. Enter all amounts in Part IV in U.S. dollars.
29
Total expenses per books and records used to prepare Form 1120-F,
29
Schedule L
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30
Adjustments for U.S. tax principles (attach statement – see instructions) .
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30
31
Total deductible expenses. Combine lines 29 and 30
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31
32a Third-party interest expense included on line 31 .
32a
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b Interbranch interest expense included on line 31 .
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32b
33
33
Bad debt expense included on line 31
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34
Other third-party deductible expenses not allocated or apportioned to ECI and
non-ECI under Regulations section 1.861-8 included on line 31 (attach
statement).
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34
35
Interbranch expenses per books and records included on line 31 and not
included on line 32b (attach statement) .
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35
36
Add lines 32a through 35
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36
37
Deductible expenses on books and records allocated and apportioned to ECI or non-ECI under
Regulations section 1.861-8. Subtract line 36 from line 31 .
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37
Reconciliation of allocation and apportionment of deductible
(c)
(a)
(b)
expenses to ECI and non-ECI on books and records under
Total: Add columns
ECI Amounts
Non-ECI Amounts
Regulations section 1.861-8 (from line 37)
(a) and (b)
38a Derivative transaction deductible expenses definitely related to
ECI or non-ECI under Regulations section 1.861-8 (from line 37)
38a
b Other deductible expenses definitely related to ECI or non-ECI
(from line 37) .
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38b
39
Total deductible expenses definitely related to ECI or non-ECI.
Add lines 38a and 38b
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39
40
Other deductible expenses on books and records not definitely
related to ECI or non-ECI that are allocated and apportioned to
ECI and non-ECI (from line 37) .
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40
41
Total deductible expenses on books and records allocated and
apportioned to ECI and non-ECI. Add lines 39 and 40. Column (c)
must equal line 37 .
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41
Note. Line 41, column (a) is the total of the deductions reported on Form 1120-F, Section II, lines 12, 13, 14, 16, 17, 19 through
25, and 27.
Schedule H (Form 1120-F) 2014

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