Schedule J                                   Adjustments to Separate Limitation Income (Loss) Categories for  
(Form 1118)                 Determining Numerators of Limitation Fractions, Year-End Recharacterization Balances,  
(Rev. December 2018)                             and Overall Foreign and Domestic Loss Account Balances                                                                                                                            OMB No. 1545-0123 
Department of the Treasury  For calendar year 20  ,  or other tax year beginning                                         ,  20 , and ending                                                     ,  20 
Internal Revenue Service                                                            ▶ Attach to Form 1118.
Name of corporation                                                                                                                                                                                   Employer identification number 

 Part I     Adjustments to Separate Limitation Income or (Losses) in Determining Numerators of Limitation Fractions (see instructions) 
                                                  (i)                                (ii)                                (iii)                              (iv)                                (v)                                 (vi) 
                                                  Section 951A income               Foreign branch income                Passive category income General category income                        Other income*                       U.S. income 
 1   Income or (loss) before adjustments 
 2   Allocation of separate limitation losses: 
 a   Section 951A income                                                           (                                                                                                                                   )( )( )( )
 b   Foreign branch income                       (                                )                                   (                                                                                                  )( )( )
 c   Passive category income                     (                                                                 )( )                                   (                                                                 )( )
 d   General category income                     (                                                                                                  )( )( )                                    (                                )
 e   Other income*                               (                                                                                                                                   )( )( )( )
 3   Subtotal—Combine lines 1 through 2e. 
 4   Allocation of overall foreign losses                                                                                                                                                                                          (                                )
 5   Allocation of domestic losses               (                                                                                                                                                                    )( )( )( )( )
 6   Subtotal—Combine lines 3 through 5. 
 7   Recapture of overall foreign losses         (                                                                                                                                                                    )( )( )( )( )
 8   Subtotal—Combine lines 6 and 7. 
 9   Recharacterization of separate limitation 
     income: 
 a   Section 951A income                         (                                )
 b   Foreign branch income                                                         (                                )
 c   Passive category income                                                                                          (                                )
 d   General category income                                                                                                                              (                                )
 e   Other income*                                                                                                                                                                             (                                )
 10  Recapture of overall domestic losses                                                                                                                                                                                          (                                )
 11  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. 
*Important: See Computer-Generated Schedule J in instructions.
For Paperwork Reduction Act Notice, see the Instructions for Form 1118.                                                  Cat. No. 10309U                                                              Schedule J (Form 1118) (Rev. 12-2018) 

Schedule J (Form 1118) (Rev. 12-2018)                                                                                                                                                                                                     Page 2
Part II     Year-End Balances of Future Separate Limitation Income That Must Be Recharacterized (section 904(f)(5)(C)) 
                                                    (i)                             (ii)                 (iii)                    (iv)                 (v)                                                                           (vi) 
                                                    Section 951A income Foreign branch income     Passive category income General category income Other income*                                                                      U.S. income 
 a   Section 951A income
 b  Foreign branch income
 c   Passive category income
 d   General category income
 e   Other income*
Part III    Overall Foreign Loss Account Balances (section              904(f)(1))  Complete     for each separate     limitation income     category.                                                                                    
 1   Beginning balance 
 2   Current year additions
 3   Current year reductions (other than  
     recapture)                                    (                                                                                                                                                                    )( )( )( )( )
 4   Current year recapture (from Part I, line 7)  (                                                                                                                                                                    )( )( )( )( )
 5   Ending balance—Combine lines 1  
     through 4. 
Part IV     Overall Domestic Loss Account Balances     (section 904(g)(1))                                                                                                                                                                
 1   Beginning balance 
 2   Current year additions
 3   Current year reductions (other than 
     recapture)                                    (                                                                                                                                                                    )( )( )( )( )
 4   Subtotal—Combine lines 1 through 3.
 5   Current year recapture (from Part I, line 10) 
 6   Ending balance—Subtract line 5 from line 4. 
*Important: See Computer-Generated Schedule J in instructions.
                                                                                                                                                       Schedule J (Form 1118) (Rev. 12-2018)