Free Form 1118 Schedule J (Rev. 1-2009) - Federal

Schedule J (Form 1118)
(Rev. January 2009)

Adjustments to Separate Limitation Income (Loss) Categories for Determining Numerators of Limitation Fractions, Year-End Recharacterization Balances, and Overall Foreign and Domestic Loss Account Balances
For calendar year 20 , or other tax year beginning , 20 and ending , 20 ,

OMB No. 1545-0122

Department of the Treasury Internal Revenue Service Name of corporation

Attach to Form 1118. For Paperwork Reduction Act Notice, see the Instructions for Form 1118. Employer identification number

Part I

Adjustments to Separate Limitation Income or (Losses) in Determining Numerators of Limitation Fractions (see instructions)
(i) General category income (ii) Passive category income (iii) Other income* (iv) U.S. income

1 2 a b c 3 4 5 6 7 8 9 a b c 10 11

Income or (loss) before adjustments Allocation of separate limitation losses: General category income ( Passive category income ( Other income* Subtotal-- Combine lines 1 through 2c. Allocation of overall foreign losses ( Allocation of domestic losses Subtotal-- Combine lines 3 through 5. ( Recapture of overall foreign losses Subtotal-- Combine lines 6 and 7. Recharacterization of separate limitation income: ( General category income Passive category income Other income* Recapture of overall domestic losses Numerator of Limitation Fraction-- Combine lines 8 through 10. Enter each result here and on Schedule B, Part II, line 7, of corresponding Form 1118.

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Part II

Year-End Balances of Future Separate Limitation Income That Must Be Recharacterized (section 904(f)(5)(C))

a General category income b Passive category income c Other income*

Part III Overall Foreign Loss Account Balances (section 904(f)(1)) Complete for each separate limitation income category.
1 2 3 4 5 Beginning balance Current year additions Current year reductions (other than ( recapture) Current year recapture (from Part I, line 7) ( Ending balance--Combine lines 1 through 4. Beginning balance Current year additions Current year reductions (other than recapture) Subtotal--Combine lines 1 through 3. Current year recapture (from Part I, line 10) Ending balance--Subtract line 5 from line 4.

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Part IV Overall Domestic Loss Account Balances (section 904(g)(1))
1 2 3 4 5 6

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* Important: See Computer-Generated Schedule J in instructions.

Cat. No. 10309U

Schedule J (Form 1118) (Rev. 1-2009)