SCHEDULE N                                                                                                               OMB No. 1545-0123
(Form 1120)                        Foreign Operations of U.S. Corporations
                           Attach to Form 1120, 1120-C, 1120-IC-DISC, 1120-L, 1120-PC, 1120-REIT, 1120-RIC, or 1120-S. 
Department of the Treasury             Go to www.irs.gov/Form1120 for the latest information.                            2023
Internal Revenue Service
Name                                                                                                Employer identification number (EIN)

                                             Foreign Operations Information
                                                                                                                                     Yes No
1 a  During the tax year, did the corporation own (directly or indirectly) any foreign entity that was disregarded as an
     entity separate from its owner under Regulations sections 301.7701-2 and 301.7701-3 or did the corporation own
     (directly or indirectly) any foreign branch (see instructions)?  . . . . .    .   . . .  .    .   .    . . .      . . .
     If “Yes,” you  are generally  required to attach Form 8858,  Information Return  of  U.S. Persons  With  Respect  to 
     Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs), for each FDE and for each FB (see instructions).

b    Enter the number of Forms 8858 attached to the corporation’s tax return  .    .   . . .  .    .

2    Enter  the  number  of    Forms  8865,  Return  of  U.S.  Persons  With  Respect  to  Certain  Foreign
     Partnerships, attached to the corporation’s tax return  . .  .     . . . .    .   . . .  .    .

3    Excluding any partnership for which a Form 8865 is attached to the tax return, did the corporation own at least a 
     10%  interest,  directly  or  indirectly,  in  any  other  foreign  partnership  (including  an  entity  treated  as  a  foreign
     partnership under Regulations section 301.7701-2 or 301.7701-3)? .     . .    .   . . .  .    .   .    . . .      . . .
     If “Yes,” see instructions for required statement.

4a   Reserved for future use  .    . . .   . .  . .    . . .   .  .     . . . .    .   . . .  .    .   .    . . .      . . .

b    Enter the number of Forms 5471, Information Return of U.S. Persons With Respect to Certain
     Foreign Corporations, attached to the corporation’s tax return  .    . . .    .   . . .  .    .

5    During the tax year, did the corporation receive a distribution from, or was it the grantor of, or transferor to, a 
     foreign trust?        . . . . . . .   . .  . .    . . .   .  .     . . . .    .   . . .  .    .   .    . . .      . . .
     If “Yes,” the corporation may have to file Form 3520, Annual Return To Report Transactions With Foreign Trusts 
     and Receipt of Certain Foreign Gifts.

6 a  At any time during the 2023 calendar year, did the corporation have an interest in or a signature or other authority 
     over  a  financial  account  (such  as  a  bank  account,  securities  account,  or  other  financial  account)  in  a  foreign
     country?  .        .  . . . . . . .   . .  . .    . . .   .  .     . . . .    .   . . .  .    .   .    . . .      . . .

b    See the instructions for exceptions and filing requirements for    FinCEN Form 114, Report of Foreign Bank and 
     Financial Accounts (FBAR).
     If “Yes,” enter the name of the foreign country . . . .   .  .     . . . .

7a   Is the corporation claiming the extraterritorial income exclusion?   . . .    .   . . .  .    .   .    . . .      . . .
     If “Yes,” attach a separate Form 8873, Extraterritorial Income Exclusion, for each transaction or group of transactions.

b    Enter the number of Forms 8873 attached to the tax return    .     . . . .    .   . . .  .    .

c    Enter the total of the amounts from line 52 (extraterritorial income exclusion (net of disallowed 
     deductions)) of all Forms 8873 attached to the tax return  . .     . . . .    .   . . .  .    .       $

8    Was the corporation a specified domestic entity required to file Form 8938 for the tax year (see the Instructions for 
     Form 8938)? .         . . . . . . .   . .  . .    . . .   .  .     . . . .    .   . . .  .    .   .    . . .      . . .
For Paperwork Reduction Act Notice, see the Instructions for Form 1120.            Cat. No. 26294K              Schedule N (Form 1120) 2023

Schedule N (Form 1120) 2023                                                                                                    Page 2

Instructions                                                       Question 5
Section references are to the Internal Revenue Code unless         The corporation may be required to file Form 3520 if:
otherwise noted.                                                   • It directly or indirectly transferred money or property to a 
                                                                   foreign trust (for this purpose, any U.S. person who created a 
Who Must File                                                      foreign trust is considered a transferor);
Corporations that, at any time during the tax year, had assets in  • It is treated as the owner of any part of the assets of a foreign 
or operated a business in a foreign country or a U.S. possession   trust under the grantor trust rules; or
may have to file Schedule N. If the corporation answers “Yes” to 
any of the questions on page 1, attach Schedule N and the          • It received a distribution from a foreign trust.
applicable forms and schedules to the corporation’s tax return.    For more information, see the Instructions for Form 3520.
                                                                   Note: An owner of a foreign trust must ensure that the trust files 
Question 1a                                                        an annual information return on Form 3520-A, Annual 
Check the “Yes” box if the corporation is the “tax owner”          Information Return of Foreign Trust With a U.S. Owner. For 
(defined below) of a foreign disregarded entity (FDE) or a foreign details, see Form 3520-A.
branch (FB) or it is required to file Form 5471 or Form 8865 with 
respect to a controlled foreign corporation or controlled foreign  Question 6
partnership that is the tax owner of an FDE or FB.                 Check the “Yes” box if either  1or  2below applies to the 
Tax owner of an FDE or FB. The tax owner of an FDE or FB is        corporation. Otherwise, check the “No” box.
the person that is treated as owning the assets and liabilities of 1.  At any time during the 2023 calendar year, the corporation 
the FDE or FB for purposes of U.S. income tax law.                 had a financial interest in or signature or other authority over a 
A corporation that is the tax owner of an FDE or FB is             bank, securities, or other financial account in a foreign country 
generally required to attach Form 8858 to its return. However, if  (see FinCEN Form 114, Report of Foreign Bank and Financial 
the Exception below applies, the corporation should attach a       Accounts (FBAR)); and:
statement (described below) in lieu of Form 8858.                  • The combined value of the accounts was more than $10,000 
Exception. In certain cases where a corporation owns an FDE        at any time during the calendar year, and
or FB indirectly or constructively through a foreign entity, the   • The account was not with a U.S. military banking facility 
corporation may not be required to attach Form 8858. See Who       operated by a U.S. financial institution.
Must File in the Instructions for Form 8858.                       2.  The corporation owns more than 50% of the stock in any 
Statement in lieu of Form 8858. This statement must list the       corporation that would answer “Yes” to item 1above.
name, country under whose laws the entity was organized, and       If “Yes” is checked for this question: 
EIN (if any) of each applicable FDE or FB.                         • Enter the name of the foreign country or countries (attach a 
Question 3                                                         statement if more space is needed); and
If the corporation owned at least a 10% interest, directly or      • Electronically file FinCEN Form 114 with the Department of the 
indirectly, in any foreign partnership (other than any partnership Treasury using the FinCEN’s BSA e-Filing System. Because 
for which a Form 8865 is attached to the tax return), attach a     FinCEN Form 114 is not a tax form, do not file it with your 
statement listing the following information for each foreign       return.
partnership. For this purpose, a foreign partnership includes an   Question 8
entity treated as a foreign partnership under Regulations section 
301.7701-2 or 301.7701-3.                                          Check the “Yes” box if the corporation is a specified domestic 
1.  Name and EIN (if any) of the foreign partnership.              entity that is required to file Form 8938 with its Form 1120 and 
                                                                   include Form 8938 and this schedule with the Form 1120. See 
2.  Identify which, if any, of the following forms the foreign     the Instructions for Form 8938 for the definition of a specified 
partnership filed for its tax year ending with or within the       domestic entity. 
corporation’s tax year: Form 1042, 1065, or 8804.
3.  Name of the partnership representative (if any).
4.  Beginning and ending dates of the foreign partnership’s 
tax year.