SCHEDULE L                                                                       Foreign Tax Redeterminations
(Form 1118)
(Rev. December 2023)            For calendar year 20             , or other tax year beginning                        , 20                 , and ending                       , 20       .      OMB No. 1545-0123
Department of the Treasury                                                                         Attach to Form 1118. 
Internal Revenue Service                                              Go to www.irs.gov/Form1118 for instructions and the latest information.
Name of corporation                                                                                                                                                             Employer identification number

Use a separate Schedule L (Form 1118) for each applicable category of income (see instructions). 
  a Separate category (enter code—see instructions)  .                  .    .   .   . .  . .        .    . . .   . . .        . .    .    . . . .       . .  . .    .    . . .    .   . .
  b If code 901j is entered on line a, enter the country code for the sanctioned country (see instructions)  .                             . . . .       . .  . .    .    . . .    .   . .
  c If one of the RBT codes is entered on line a, enter the country code for the treaty country (see instructions)  .                          . .       . .  . .    .    . . .    .   . .
  d Check this box if election made under Regulations section 1.905-5(e) to account for foreign tax redeterminations with respect to pre-2018 tax years in 
    foreign corporation’s last pooling year (see instructions)  .                .   . .  . .        .    . . .   . . .        . .    .    . . . .       . .  . .    .    . . .    .   . .
  Part I    Increase in Amount of Foreign Taxes Accrued (see instructions)
Enter redetermined amounts by payor entity for each separate relation back year (starting with the most recent) followed by a subtotal for each relation back year (see instructions). 
    1. U.S. Tax Year 
    of Taxpayer to                                                                                                                                                     2c. Name of Owner of Payor Entity, if applicable 
    Which Tax Relates                         2a. Name of Payor Entity                                    2b. EIN or Reference ID Number of Payor Entity                              (see instructions)
    (Relation Back Year) 
    (MM/DD/YYYY)
                            (1)
 A                          (2)
                            (3)                                                                                                                                                                 
                            (1)
 B                          (2)
                            (3)
                                                                                     3. Country or          4. Date Additional        5. Foreign Tax Year     6. Payor Entity’s Income 
                         2d. EIN or Reference ID Number of Owner                 to Which Tax Is Paid     Foreign Tax Was Paid        to Which Tax Relates      Subject to Tax in the      7. Additional Tax Accrued 
                                                                                   U.S. Possession 
                                                                                     (enter code—            (MM/DD/YYYY)                  (MM/DD/YYYY)         Foreign Jurisdiction       in Local Currency in Which 
                                                                                   see instructions)                                                            (see instructions)              the Tax Is Payable
     (1)
 A  (2)
     (3)
     (1)
 B  (2)
     (3)
                                                                                                                                                                                                           14. Check Box 
            8. Additional Tax Accrued                 9. Conversion Rate               10. Additional Tax Accrued     11. U.S. Dollar Tax                  12. Revised Tax      13. Reference ID Number    if Change 
            in Functional Currency                    of Local Currency                     in U.S. Dollars           of Payor Entity per                     Accrued                for Contested Tax, if Caused to High 
              of Taxpayer’s QBU                         to U.S. Dollars                   (divide column 7            Original/Amended                     (add column 10                applicable        Tax Exception/
            or Foreign Corporation                                                          by column 9)                         Return                    and column 11)             (see instructions)   Exclusion 
                                                                                                                                                                                                           (see instructions)
     (1)
 A  (2)
     (3)
Subtotal by Relation Back       Year of Taxpayer (add amounts in columns     10, 11, and 12)                                                                                                                           
     (1)
 B  (2)
     (3)
Subtotal by Relation Back Year of Taxpayer (add amounts in columns 10, 11, and 12)
* Important: See Computer-Generated Schedule L in the separate instructions for Schedule L (Form 1118).
For Paperwork Reduction Act Notice, see the Instructions for Form 1118.                                                        Cat. No. 75132H                                        Schedule L (Form 1118) (Rev. 12-2023)

Schedule L (Form 1118) (Rev. 12-2023)                                                                                                                                                            Page 2
Name of corporation                                                                                                                                            Employer identification number

 Part II    Decrease in Amount of Foreign Taxes Paid or Accrued (see instructions) 
Enter redetermined amounts by payor entity for each separate relation back year (starting with the most recent) followed by a subtotal for each relation back year (see instructions).
     1. U.S. Tax Year 
     of Taxpayer to                                                                                                                                2c. Name of Owner of Payor Entity, if applicable 
     Which Tax Relates                  2a. Name of Payor Entity                        2b. EIN or Reference ID Number of Payor Entity                              (see instructions)
   (Relation Back Year) 
     (MM/DD/YYYY)
                          (1)
 A                        (2)
                          (3)                                                                                                                                               
                          (1)
 B                        (2)
                          (3)
                                                                       3. Country or 
                                                                       U.S. Possession       4. Date Foreign Tax                                                            7. Tax Refunded or 
                                                                       From Which Tax        Was Refunded or          5. Foreign Tax Year  6. Payor Entity’s Income 
                       2d. EIN or Reference ID Number of Owner        Was Refunded or        Deemed Refunded          to Which Tax Relates    Subject to Tax in the            Deemed Refunded 
                                                                     Deemed Refunded           (MM/DD/YYYY)             (MM/DD/YYYY)          Foreign Jurisdiction             in Local Currency 
                                                                       (enter code—          (see instructions)                               (see instructions)               in Which the 
                                                                                                                                                                               Tax Is Payable
                                                                       see instructions)
     (1)
 A (2)
     (3)
     (1)
 B (2)
     (3)
             8. Refunded Amount                 9. Conversion Rate       10. Refunded Amount                11. U.S. Dollar Tax            12. Revised Tax          13. Check Box if   14. Check Box if 
             in Functional Currency             of Local Currency           in U.S. Dollars                 of Payor Entity per            Paid or Accrued          Section 905(c)(2)  Change Caused 
                of Taxpayer’s QBU                 to U.S. Dollars        (divide column 7 by column 9) Original/Amended Return             (subtract column 10      Two Year Rule      to High Tax 
             or Foreign Corporation                                                                                                        from column 11)             Applies         Exception/Exclusion 
                                                                                                                                                                    (see instructions) (see instructions)
     (1)
 A (2)
     (3)
Subtotal by Relation Back Year of Taxpayer 
(add amounts in columns     10, 11, and 12)  .. . .    .     .   . . .                                                                                                                           
     (1)
 B (2)
     (3)
Subtotal by Relation Back Year of Taxpayer 
(add amounts in columns 10, 11, and 12)  .    . . .    .       . . . .
* Important: See Computer-Generated Schedule L in the separate instructions for Schedule L (Form 1118).
                                                                                                                                                                    Schedule L (Form 1118) (Rev. 12-2023)

Schedule L (Form 1118) (Rev. 12-2023)                                                                                                                                                  Page 3
Name of corporation                                                                                                                                      Employer identification number

Part III    Change in Inclusions; Change in Foreign Taxes Paid, Accrued, or Deemed Paid; and Change in Foreign Tax Credits Claimed
Enter the information below for the change in inclusions, change to the amount of foreign taxes paid, accrued, or deemed paid, and change in foreign tax credits claimed for each 
relation back year. This information is reported on an overall taxpayer basis and not on a per payor entity basis.
                                                                     2. Redetermined       3. Direct Section 901 
                      1. Relation Back Year                       Direct Section 901                     and/or 903 Taxes       4. Redetermined          5. Section 951(a)(1) Inclusion 
                        (MM/DD/YYYY)                                 and/or 903 Taxes                    Paid or Accrued     Section 951(a)(1) Inclusion per Original/Amended Return
                                                                     Paid or Accrued     per Original/Amended Return

  6. Redetermined Taxes               7. Section 960(a)              8. Redetermined     9. Section 951A Inclusion           10. Redetermined Taxes         11. Section 960(d) 
         Deemed Paid                  Deemed Paid Taxes           Section 951A Inclusion per Original/Amended Return            Deemed Paid                 Deemed Paid Taxes 
  Under Section 960(a)                per Original/Amended Return                                                               Under Section 960(d)     per Original/Amended Return

  12. Redetermined Taxes              13. Section 960(b)(1)       14. Redetermined Taxes                 15. Section 902     16. Amount of FTC Claimed   17. Amount of FTC Claimed 
         Deemed Paid                  Deemed Paid Taxes              Deemed Paid           Deemed Paid Taxes                 per Original/Amended Return   After Redetermination
  Under Section 960(b)(1)             per Original/Amended Return Under Section 902      per Original/Amended Return

Part IV     Change in U.S. Tax Liability
Enter the below information for the change in U.S. tax liability for each relation back year and other affected year. This information is reported on an overall taxpayer basis and not 
on a per payor entity basis.
                    1. Relation Back Year or Affected Tax Year                   2. Total Redetermined                     3. Total U.S. Tax Liability      4. Difference 
                            (MM/DD/YYYY)                                              U.S. Tax Liability                   per Original/Amended Return   (subtract column 3 from column 2)

* Important: See Computer-Generated Schedule L in the separate instructions for Schedule L (Form 1118).
                                                                                                                                                         Schedule L (Form 1118) (Rev. 12-2023)

Schedule L (Form 1118) (Rev. 12-2023)                                                                                                                           Page 4
Name of corporation                                                                                                               Employer identification number

 Part V     Annual Reporting for Contested Taxes
Beginning with tax year 2023, taxpayers will enter the information below for each contested foreign income tax liability (or portion thereof) for which the taxpayer has previously 
made an election under Regulations section 1.905-1(d)(4) to claim a provisional foreign tax credit.
                                                                                                                                            4. Country or U.S. Possession 
       1. Relation Back Year                                     2. Name of Payor Entity                 3. Reference ID Number               to Which Tax Was Paid 
         (MM/DD/YYYY)                                              (see instructions)                                 for the Contested Tax   (enter code)
  (i)
  (ii)
  (iii)
  (iv)
  (v)
            5. Amount of Contested Tax        6. Contest Ongoing   7. Contest Resolved                 8. Date Contest Resolved 9. Tax Refunded or Additional Tax Paid, if any 
         Provisionally Claimed as Credit                                                                 (MM/DD/YYYY)                       (see instructions)
  (i)
  (ii)
  (iii)
  (iv)
  (v)
* Important: See Computer-Generated Schedule L in the separate instructions for Schedule L (Form 1118).
                                                                                                                                  Schedule L (Form 1118) (Rev. 12-2023)