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IRS Draft Forms · Dec 16, 2025
Instruction 1118 – Instructions for Form 1118, Foreign Tax Credit - Corporations
Tax Brief summary and classification of the original reporting.
Bottom Line
💡 Instruction 1118 – Instructions for Form 1118, Foreign Tax Credit - Corporations. General industry update.
Summary
Instructions for Form 1118, Foreign Tax Credit - Corporations
Classification
Category: backgroundPriority: informationalReason: General tax news
Applies To
1120international
Affected Groups
C-Corp practitioners, International tax practitioners
Related Topics
Original Source
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