Form 8873 - Extraterritorial Income Exclusion
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28873
Extraterritorial Income Exclusion
OMB No. 1545-1722
Form
(Rev. December 2010)
Attach to your tax return.
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Department of the Treasury
Attachment
See separate instructions.
126
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Internal Revenue Service
Sequence No.
Name(s) as shown on return
Identifying number
Part I
Elections and Other Information
1
Check the box if you are electing under section 942(a)(3) to exclude a portion of your gross receipts from foreign trading gross
receipts on line 15. Attach a schedule indicating which receipts are being excluded .
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2
Check the box if you are electing to apply the extraterritorial income exclusion provisions to certain transactions involving a FSC
(see instructions). Attach a schedule listing the affected transactions
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3
Check the box if the taxpayer is a foreign corporation electing to be treated as a domestic corporation (see instructions)
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4 a
Are you excepted from the foreign economic process requirements because your foreign trading gross
receipts are $5 million or less?
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Yes
No
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b
If “No,” check the applicable box to indicate how you met the foreign economic process requirements:
(1)
You met the 50% foreign direct cost test (see instructions).
(2)
You met the alternative 85% foreign direct cost test (see instructions).
5
See instructions before completing lines 5a through 5c. Note: For transactions for which the exclusion is determined using the foreign
sale and leasing income method (i.e., line 44 equals line 45), complete only lines 5a and 5c(1).
Business activity code
Product or product line
a
b
c
Check the applicable box to indicate the basis of your reporting:
(1)
Transaction-by-transaction:
(a)
Aggregate on Form 8873
(b)
Aggregate on tabular schedule
(c)
Tabular schedule of transactions
(2)
Group of transactions
Part II
Foreign Trade Income and Foreign Sale and Leasing Income
(a) Foreign Trade
(b) Foreign Sale and
Caution: If a related person is also eligible for an extraterritorial income
Income
Leasing Income
exclusion, see Excluded property in the instructions.
6
Sale, exchange, or other disposition of qualifying foreign trade property
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6
7
Enter the amount from line 6, column (a), attributable to the sale of property
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formerly leased or rented for use by the lessee outside the United States .
8
Lease or rental of qualifying foreign trade property for use by the lessee
8
outside the United States. Enter the same amount in both columns .
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9
Services related and subsidiary to the sale, exchange, or other disposition of
9
qualifying foreign trade property .
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10
Enter the amount from line 9, column (a), attributable to the sale of property
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formerly leased or rented for use by the lessee outside the United States .
11
Services related and subsidiary to the lease of qualifying foreign trade property for use
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by the lessee outside the United States. Enter the same amount in both columns .
12
Engineering or architectural services for construction projects outside the United States
12
13
Managerial services provided to unrelated persons (see instructions)
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14
Enter the sum of the amounts from lines 6, 9, 12, and 13 of column (a)
attributable to foreign economic processes. Do not include any amounts
already included on lines 7, 8, 10, or 11 in column (b)
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14
15
Foreign trading gross receipts. Add lines 6 through 13 in column (a) .
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16
Add lines 7 through 14 in column (b)
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16
17
Cost of goods sold:
a
Inventory at beginning of year .
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17a
b
Purchases .
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17b
c
Cost of labor .
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17c
d
Additional section 263A costs (attach schedule) .
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17d
e
Other costs (attach schedule) .
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17e
f
Total. Add lines 17a through 17e .
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17f
g
Inventory at end of year
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17g
h
Subtract line 17g from line 17f
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17h
18
In column (a), subtract line 17h from line 15. In column (b), subtract line 17h
18
from line 16
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19
Other expenses and deductions (see instructions) (attach schedule) .
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19
20
Foreign trade income. In column (a), subtract line 19 from line 18. If -0- or
less, stop here. You do not qualify for the exclusion .
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20
21
Foreign sale and leasing income. In column (b), subtract line 19 from line 18
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8873
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 30732F
Form
(Rev. 12-2010)
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