SCHEDULE C                                                                   Foreign Tax Redeterminations
(Form 1116)
(Rev. December 2022)          For calendar year 20       , or other tax year beginning                       , 20           , and ending                        , 20             .       OMB No. 1545-0121
Department of the Treasury                                                            See separate instructions. 
Internal Revenue Service                                      Go to www.irs.gov/Form1116 for instructions and the latest information.
Name                                                                                                                                                                               Identifying number as shown 
                                                                                                                                                                                   on page 1 of your tax return

Use a separate Schedule C (Form 1116) for each applicable category of income listed below. See instructions. Check only one box on each schedule. 
a    Section 951A category income                    c   Passive category income          e             Section 901(j) income                        g       Lump-sum distributions
b    Foreign branch category income                  d   General category income           f            Certain income re-sourced by treaty
h    If box e is checked, enter the country code for the sanctioned country. See instructions              . .  . .    .    .   . . .    .  . .    .     . . .     .      . .    . .    . .
i    If box f is checked, enter the country code for the treaty country. See instructions         .      . . .  . .    .    .   . . .    .  . .    .     . . .     .      . .    . .    . .

Part I Increase in Amount of Foreign Taxes Accrued (see instructions)
Enter redetermined amounts by payor for each separate relation back year (starting with the most recent) followed by a subtotal for each relation back year. 
     1. U.S. Tax Year                             2a. Name of Payor                               2b. EIN or Reference ID Number                         3. Country or           4. Date      5. Foreign 
     of Taxpayer to                               (see instructions)                                         of Payor                                    U.S. Possession      Additional      Tax Year 
     Which Tax Relates                                                                                                                                   to Which Tax       Foreign Tax       to Which 
     (relation back year)                                                                                                                                  Is Paid               Was Paid     Tax Relates 
     (MM/DD/YYYY)                                                                                                                                        (enter code—       (MM/DD/YYYY)      (MM/DD/YYYY)
                                                                                                                                                         see instructions)
                           (1)
A                          (2)
                           (3)                                                                                                                                                                       
                           (1)
B                          (2)
                           (3)
       6. Payor’s Income            7. Additional Tax         8. Additional Tax       9. Conversion Rate     10. Additional Tax          11. U.S. Dollar     12. Revised Tax Accrued      13. Reference ID Number 
       Subject to Tax in the          Accrued in                     Accrued in       of Local Currency         Accrued in               Tax of Payor             (add column 10           for Contested Tax, 
       Foreign Jurisdiction         Local Currency            Functional Currency       to U.S. Dollars        U.S. Dollars              Reported on              and column 11)              if Applicable 
       (see instructions)             in Which the                   of Payor                                (divide column 7     Original/Amended Return                                    (see instructions) 
                                    Tax Is Payable                                                             by column 9)
  (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)  .        .  . .    . .      . .     .  . . . . . .  .    .      .
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.                                     Cat. No. 75187Q                                    Schedule C (Form 1116) (Rev. 12-2022)

Schedule C (Form 1116) (Rev. 12-2022)                                                                                                                                                         Page 2
Part II  Decrease in Amount of Foreign Taxes Paid or Accrued (see instructions) 
Enter redetermined amounts by payor for each separate relation back year (starting with the most recent) followed by a subtotal for each relation back year. 
  1. U.S. Tax Year                         2a. Name of Payor                                               2b. EIN or                       3. Country or            4. Date              5. Foreign 
     of Taxpayer to                        (see instructions)                                              Reference ID Number              U.S. Possession          Foreign Tax          Tax Year 
  Which Tax Relates                                                                                        of Payor                         From Which Tax           Was Refunded         to Which 
  (relation back year)                                                                                                                      Was Refunded             or Deemed         Tax Relates 
     (MM/DD/YYYY)                                                                                                                           or Deemed                Refunded          (MM/DD/YYYY)
                                                                                                                                            Refunded                 (MM/DD/YYYY) 
                                                                                                                                            (enter code—             (see instructions)
                                                                                                                                            see instructions)
                         (1)
A                        (2)
                         (3)                                                                                                                                                                     
                         (1)
B                        (2)
                         (3)
         6. Payor’s Income            7. Tax Refunded           8. Refunded Amount     9. Conversion Rate  10. Refunded Amount      11. U.S. Dollar Tax           12. Revised Tax      13. Check Box if 
         Subject to Tax in the        or Deemed Refunded        in Functional Currency of Local Currency         in U.S. Dollars    of Payor Reported on          Paid or Accrued      Section 905(c)(2) 
         Foreign Jurisdiction         in Local Currency in          of Payor             to U.S. Dollars   (divide column 7      Original/Amended Return          (subtract column 10  Two Year Rule 
            (see instructions) Which the Tax Is Payable                                                          by column 9)                                     from column 11)         Applies 
                                                                                                                                                                                       (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)  .                    .
Part III Change in Foreign Taxes Paid or Accrued
Enter the information below for the change to the total amount of foreign taxes paid or accrued and the foreign tax credits (FTCs) claimed for each relation back year.
            1. Relation Back Year                   2. Redetermined Foreign Taxes        3. Foreign Taxes Paid or Accrued        4. Amount of FTC Claimed            5. Amount of FTC Claimed 
              (MM/DD/YYYY)                                      Paid or Accrued            per Original/Amended Return           per Original/Amended Return         After Redetermination
A
B
Part IV  Change in U.S. Tax Liability
Enter the information below for the change in U.S. tax liability for each relation back year and other affected year (see instructions). 
                         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)
A
B
                                                                                                                                                                  Schedule C (Form 1116) (Rev. 12-2022)

Schedule C (Form 1116) (Rev. 12-2022)                                                                                                        Page 3
Part V Annual Reporting for Contested Taxes—Do Not Complete Part V For Tax Year 2022
Beginning with the 2023 tax year, taxpayers will enter the information below for each contested foreign tax liability 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 
   1. Relation Back Year                                                    2. Name of Payor                   3. Reference ID Number U.S. Possession 
       (MM/DD/YYYY)                                                         (see instructions)                 for the Contested Tax       to Which Tax 
                                                                                                                                           Was Paid 
                                                                                                                                           (enter code— 
                                                                                                                                      see instructions)
(1)
(2)
(3)
(4)
(5)

       5. Amount of Contested Tax      6. Contest                             7. Contest       8. Date Contest    9. Tax Refunded or 
       Provisionally Claimed as Credit Ongoing                                Resolved           Resolved      Additional Tax Paid, if Any 
                                                                                               (MM/DD/YYYY)       (see instructions)

(1)
(2)
(3)
(4)
(5)
                                                                                                                    Schedule C (Form 1116) (Rev. 12-2022)